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03.c. November 2015 Financials
CENTRAL CONTRA COSTA SANITARY DISTRICT December 14, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALL(< FROM: JAMIE KING ` SUBJECT: O & M Expense Var' nce Analysis The following are brief year-to-date variance explanations at major category levels through period ending November, 2015: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Outside Services Self -Insurance Expense Materials & Supplies Other Expenses Favorable/(Unfavorable) Budgeted Actual Variance 27,108,968 26,458,348 650,620 689,570 554,901 134,669 1,991,730 1,228,640 763,090 2,193,585 1,747,470 446,115 409,530 294,653 1,563,810 1,155,928 1,500,000 2,350,000 920,670 745,189 1,303,150 1,080,479 114,877 407,882 (850, 000) 175,481 222,671 3.c. 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 purchased 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 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 December 15, 2015 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING //// SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending November, 2015: Revenue Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Mail Lines Inspection 56,664 177,993 121,329 Large payments received for a Moraga subdivision and a construction project on Drysdale St in Danville. Facilities Capacity Fees 2,576,665 2,789,662 212,997 A large payment received from Lafayette Town Center. Capacity Use Charge 41,664 169,383 127,719 Annual County adjustments per Engineering. FINANCIAL STATEMENT SUMMARY November 2015 O & M Revenue November 2015 Actual Budget Variance O & M Expenses 6,822 6,921 99 1.4% Year- to- date Favorable Variance > $10K Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Self -Insurance Expense Other Expenses Sewer Construction Prepared by: J. Weeks YEAR-TO-DATE Actual Budget Variance 3,001 2,337 664 28.4% YEAR-TO-DATE Actual Budget Variance 35,839 38,001 2,162 5.7% Variance 651 0 135 763 446 115 98 408 175 223 3,014 0 0 0 0 0 0 0 0 (850) 0 2,164 YEAR-TO-DATE Revenue 3,809 Expense 9,511 Over/Under 5,702 TEMPORARY INVESTMENTS: Held in District LAIF Account; LAIF yield as of November 2015 was 0.374%. PREPARED 12/10/15, 13:56:52 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2015 ---------------------------------------------------------------- - ------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------- - - ------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 1,317,133.74 PETTY CASH 3,400.00 PAYROLL CLEARING 20,000.00 ACCOUNTS RECEIVABLE 96,109.97 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 7,814.90 ACCOUNTS RECEIVABLE -COBRA 427.16 A/R -SSC DIRECT BILL 122,901.85 COMPUTER PURCHASE PROGRAM 9,599.61 DEPOSITS TO BANK ESCROW 100,802.41 PREPAID INSURANCE .00 PREPAID EXPENSES 960,568.91 PREPAID RETIREMENT 14,020,189.17 SUPPLIES & MATERIAL INV 2,127,317.12 DUE FROM SIC 49,626,829.06 DUE FROM S/I 1,601.00 DUE FROM DEBT FUND .00 ------------- TOTAL CURRENT ASSETS 68,414,694.90 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR-BUILDINGS 10,387,225.71 - TREATMENT PLANT 320,717,418.06 ACC DEPR-TREATMENT PLANT 200,602,861.01 - PUMPING STATIONS 56,046,562.93 ACC DEPR-PUMPING STATIONS 28,643,263.31 - SEWAGE COLLECTION FACIL 331,167,382.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,886,006.89 ACC DEPR-FURN & EQUIP 7,049,850.66 - VEHICLES 6,883,133.50 ACC DEPR-VEHICLES 4,418,386.18- RECY WATER INFRASTRUCTURE 19,065,139.00 ACCUM DEPRC-RELY WATER 7,276,986.60 - ACC DEPR-SEWAGE COL SYS 61,147,638.75 - ACC DEPR-OUTFALL 3,314,406.94 - CONTRIBUTED SEWER LINES 153,091,463.83 ACC DEPR-CONTRIB ASSETS 55,204,676.89 - CONSTRUCTION IN PROGRESS 13,958,645.83 TOTAL NET PROPERTY, PLANT & EQUIPMENT 609,718,478.78 TOTAL ASSETS 678,133,173.68 -------------- -------------- LIABILITIES DUE TO SIC 44,244,894.64- 11 PREPARED 12/10/15, 13:56:52 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ 75,301,279.00 - DUE TO S/I .00 .DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 265,736.10 - SALES TAX PAYABLE 12,481.02 - ACCRUED WAGES PAYABLE 1,040,460.90 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,700,955.64 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,726.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 11385.02 - HEALTH NET .00 OCCUPATIONAL HEALTH - .00 DISABILITY INS 160.10 LIFE INS 30.82 - DELTA DENTAL 323.86 - POST EMP_ BENEFIT-OPEB 328,334.75 - CAFETERIA PLAN PAYABLE 41,342.54 - PERMIT CLEARING 77.00 - WORKERS' COMP INS PAYABLE 202,285.19 ACCRUED COMPENSATED ABS. 4,003,794.51 - REFUNDABLE DEPOSITS 36,530.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 158,432.96- PENSION/INFLOW/OUTFLOW 88,679,765.00 - REIMBURSEMENT FEES 142,752.75 - TOTAL LIABILITIES 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 35,839,009.57 REVENUE SUMMARY 3,001,038.42 - TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 140,463,578.22- 537,669,595.46- -------------- 678,133,173.68- PREPARED 12/10/15, 13:55:56 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2015 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 18,750 31,666 12,916 68.9 93,750 159,658 65,908 70.3 225,000 71.0 2300 SEWER SVC CHRG-COUNTY 0 226 226 .0 0 26,158- 26,158- .0 68,928,000 .0 2400 SEWER SVC CHRG-DIRECT 0 10,775 10,775 .0 1,260,000 1,470,859 210,859 16.7 1,260,000 116.7 2500 SEWER SVC CHRG-PRIOR YEAR 1,916- 26,970- 25,054-307.6 9,580- 23,488- 13,908-145.2 23,000-102.1 SEWER SERVICE CHARGES 16,834 15,697 1,137- 6.8- 1,344,170 1,580,871 236,701 17.6 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 58,731 31,231 113.6 137,500 212,875 75,375 54.8 330,000 64.5 1700 SEPTIC TANK DUMPING 6,000 6,512 512 8.5 30,000 32,746 2,746 9.2 72,000 45.5 1900 OVERTIME INSPECTION 1,000 4,011 3,011 301.1 5,000 20,914 15,914 318.3 12,000 174.3 2000 SIDE SEWER INSPECTION 50,000 98,192 48,192 96.4 250,000 477,119 227,119 90.8 600,000 79.5 2700 SALES 83 20 63- 75.9- .415 340 75- 18.1- 1,000 34.0 2900 OTHER SERVICE CHARGES 0 0 0 .0 0 1,559- 1,559- s0 178,000 .9- 3000 INDUSTRIAL PERMIT FEES 25,000 1,063 23,937- 95.7- 25,000 5,889 19,111- 76.4- 95,000 6.2 3200 NEW INDUSTRY PERMIT FEES 833 750 83- 10.0- 4,165 4,500 335 8.0 10,000 45.0 3301 POLLUTION PREVENTION 10,000 7,465 2,535- 25.4- 10,000 7,465 2,535- 25.4- 24,000 31.1 3500 LEASE RENTAL INCOME 36,769 31,733 5,036- 13.7- 198,684 198,726 42 .0 619,300 32.1 3600 PRETREATMENT PROGRAM FINE 166 0 166-100.0- 830 0 830-100.0- 2,000 .0 3801 RECYCLED WATER 60,000 97,896 37,896 63.2 180,000 239,527 59,527 33.1 75,000 319.4 4300 ANNEXATION CHARGES 4,000 30,392 26,392 659.8 20,000 67,530 47,530 237.7 48,000 140.7 4500 INTEREST INCOME 0 50- 50- .0 0 42,573 42,573 .0 103,000 41.3 5500 STORMWATER PROGRAM 0 0 0 .0 70,000 70,066 66 .1 268,000 26.1 5600 HOUSE HAZARD WASTE REIMB 5,000 2,318 2,682- 53.6- 25,000 26,899 1,899 7.6 879,000 3.1 6000 MISCELLANEOUS INCOME 7,083 243- 7,326-103.4- 35,415 56,841 21,426 60.5 85,000 66.9 6400 RIGHT-OF-WAY FEES 83 0 83-100.0- 415 0 415-100.0- 1,000 .0 OTHER REVENUES 233.,517 338,790 105,273 45.1 992,424 1,462,451 470,027 47.4 3,402,300 43.0 FUND TOTALS 250,351 354,487 104,136 41.6 2,336,594 3,001,038 664,444 28.4 87,492,300 3.4 PREPARED 12/10/15, 13:56:25 EXPENSE SUMMARY REPORT BY DISTRICT PAGE - 1 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 --- - OBJ ------------------------------------`-- -------------MONTH-TO-DATE------------- - -------------------------------------------------------------------------------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE %, BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES-MGMNT. 250,617 250,598 19 .0 1,253,085 1,178,241 74,844 6.0 3,007,461 39.2 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,076,769 165,559 7.4 11,211,640 10,545,066 666,574 5.9 26,908,108 39.2 0103 SALARIES & WAGES -COMP ABS 25,000 50,621 25,621-102.5- 125,000 131,296 6,296- 5.0- 300,000 43.8 0105 OVERTIME 91,194 71,846 19,348 21.2 455,970 364,011 91,959 20.2 1,094,493 33.3 0106 STANDBY 18,916 28,139 9,223- 48.8- 94,580 113,097 18,517- 19.6- 227,023 49.8 0110 SALARY VACANCY 49,499- 0 49,499-100.0 247,495- 0 247,495-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 0 0 .0 0 0 0 .0 0 .0 SALARIES & WAGES 2,578,556 2,477,973 100,583 3.9 12,892,780 12,331,711 - 561,069 4.4 30,943,085 39.9 0201 WORKERS' COMPENSATION INS 43,588 38,480 5,108 11.7 217,940 284,864 66,924- 30.7- 523,316 54.4 0202 STATE UNEMPLOYMENT INSUR 2,500 11,045 8,545-341.8- 12,500 25,012 12,512-100.1- 30,000 83.4 0203 FEDERAL MEDICARE TAX 36,256 33,634 2,622 7.2 181,280 173,708 7,572 4.2 435,335 39.9 0204 MEDICAL & HEALTH INSUR 915,412 822,341 93,071 10.2 4,577,060 4,204,900 372,160 8.1 10,985,237 38.3 0205 RETIREMENT CONTRIBUTION 1,480,190 1,398,587 81,603 5.5 7,400,953 6,910,773 490,180 6.6 20,262,241 34.1 0206 DEFERRED COMP. CONTRIB 146,544 117,734 28,810 19.7 732,720 680,778 51,942 7.1 1,758,752 38.7 0207 DENTAL INSURANCE 78,669 77,303 1,366 1.7 393,345 385,063 8,282 2.1 944,272 40.8 0208 LONG-TERM DISABILITY INS 6,139 5,705 434 7.1 30,695 28,376 2,319 7.6 73,871. 38.4 0209 LIFE INSURANCE 14,694 9,625 5,069 34.5 73,470 47,662 25,808 35.1 176,604 27.0 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 30,000 1,813- 31,813 106.0 360,000 .5- 0212 BENEFIT VACANCY 95,414- 0 95,414-100.0 477,070- 0 477,070-100.0 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 2,628,578 2,514,454 114,124 4.3 15,804,493 15,370,923 433,570 2.7 37,036,228 41.5 0250 CAPITALIZED ADM OVERHEAD 317,661- 241,264- 76,397- 24.0 1,588,305- 1,244,286- 344,019- 21.7 3,812,007- 32.6 CAPITALIZED ADM OVERHEAD 317,661- 241,264- 76,397- 24.0 1,588,305- 1,244,286- 344,019- 21.7 3,812,007- 32.6 TOTAL LABOR CHARGES 4,889,473 4,751,163 138,310 2.8 27,108,968 26,458,348 650,620 2.4 64,167,306 41.2 0301 DIRECTOR MEETING FEES 1,855 3,609 1,754- 94.6- 9,275 21,051 11,776-127.0- 22,261 94.6 0302 BOARD TRAINING AND CONF 4,166 3,748 418 10.0 20,830 10,285 10,545 50.6 50,000 20.6 0303 BOARD HEALTH BENEFITS 4,993 5,001 8- .2- 24,965 25,047 82- .3- 59,916 41.8 DIRECTOR FEES & EXPENSES 11,014 12,358 1,344- 12.2- 55,070 56,383 1,313- 2.4- 132,177 42.7 0402 LIME _ 33,333 22,342 10,991 33.0 166,665 125,177 41,488 24.9 400,000 31.3 0403 POLYMER 32,499 44,933 12,434- 38.3- 162,495 132,690 29,805 18.3 390,000 34.0 0404 BOILER CHEMICALS 5,833 6,081 248- 4.3- 29,165 10,376 18,789 64.4 70,000 14.8 0406 OTHER CHEMICALS 48,333 33,037 15,296 31.6 241,665 208,669 32,996 13.7 580,000 36.0 0407 HYPOCHLORITE 17,916 16,936 980 5.5 89,580 77,989 11,591 12.9 215,000 36.3 0408 SODIUM HYDROXIDE 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 137,914 123,329 14,585 10.6 689,570 554,901 134,669 19.5 1,655,000 33.5 0501 ELECTRICAL 132,048 68,025 64,023 48.5 660,240 247,646 412,594 62.5 1,584,600 15.6 0502 NATURAL GAS 199,707 179,110 20,597 10.3 998,535 717,760 280,775 28.1 2,396,500 30.0 0503 LAND -FILL GAS 33,333 30,593 2,740 8.2 166,665 124,259 42,406 25.4 400,000 31.1 11 PREPARED 12/10/15, 13:56:25 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 ------------------------------------------- -------------- OBJ ------------------------------------------------------------------------ -------------MONTH-TO-DATE------------- - --------------YEAR-TO-DATE-------------- ANNUAL NO -------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL - -------------------------------------------------------------------------------------- VARIANCE %, BUDGET ACTUAL VARIANCE % BUDGET % 0504 WATER 8,644 159 8,485 98.2 43,220 31,931 11,289 26.1 103,750 30.8 0505 TELEPHONE 24,614 28,507 3,893- 15.8- 123,070 107,044 16,026 13.0 295,400 36.2 UTILITIES 398,346 306,394 91,952 23.1 1,991,730 1,228,640 763,090 38.3 4,780,250 25.7 0601 OUTSIDE VEH/EQUIP REPAIR 5,416 5,836 420- 7.8- 27,080 58,308 31,228-115.3- 65,000 89.7 0602 VEHIC/EQUIP REPAIR MAINT 12,000 5,720 6,280 52.3 60,000 27,007 32,993 55.0 144,000 18.8 0603 GENERAL REPAIRS & MAINT 88,056 107,953 19,897- 22.6- 440,280 406,811 33,469 7.6 1,056,750 38.5 0604 OUTSIDE REPAIRS & MAINT 292,035 638,287 346,252-118.6- 1,368,992 1,055,847 313,145 22.9 3,505,600 30.1 0605 COMPUTER REPAIRS & MAINT 39,792 19,725 20,067 50.4 280,983 192,188 88,795 31.6 559,550 34.3 0606 REAL PROPERTY REPAIRS 3,250 0 3,250 100.0 16,250 7,309 8,941 55.0 39,000 18.7 REPAIRS & MAINTENANCE 440,549 777,521 336,972- 76.5- 2,193,585 1,747,470 446,115 20.3 5,369,900 32.5 0701 ASH REMOVAL 13,666 9,691 3,975 29.1 68,330 47,716 20,614 30.2 164,000 29.1 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 10,415 662 9,753 93.6 25,000 2.6 0703 GRIT REMOVAL 1,250 0 1,250 100.0 6,250 1,680 4,570 73.1 15,000 11.2 0704 JANITORIAL & REFUSE REMOV 24,567 25,116 549- 2.2- 122,835 123,129 294- .2- 294,850 41.8 0705 SPOILS REMOVAL 0 0 0 .0 0 98 98- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 24,974 71,561 46,587-186.5- 180,870 121,368 59,502 32.9 411,700 29.5 0707 MOBILE COLLECTION-HHW 4,166 0 4,166 100.0 20,830 0 20,830 100.0 50,000 .0 HAULING & DISPOSAL - 70,706 106,368 35,662- 50.4- 409,530 294,653 114,877 28.1 998,550 29.5 0801 PROFESSIONAL SERVICES 13,253 4,188 9,065 68.4 66,265 39,288 26,977 40.7 159,050 24.7 0802 LEGAL SERVICES -BOARD 12,866 8,099 4,767 37.1 64,330 24,330 40,000 62.2 154,400 15.8 0803 LEGAL SERVICES -STAFF 26,398 50,146 23,748- 90.0- 134,490 103,413 31,077 23.1 326,850 31.6 PROFESSIONAL & LEGAL SERV 52,517 62,433 9,916- 18.9- 265,085 167,031 98,054 37.0 640,300 26.1 090.1 OUTSIDE SAFETY SERVICES 16,033 3,458 12,575 78.4 80,165 23,114 57,051 71.2 192,420 12.0 0902 TECHNICAL SERVICES 269,986 199,725 70,261 26.0 1,381,730 1,024,599 357,131 25.8 3,289,195 31.2 0903 DATA PROCESSING SERVICES 25 0 25 100.0 125 0 125 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 1,606 597 1,009 62.8 58,630 58,029 601 1.0 297,600 19.5 0905 REPROGRAPHIC SERVICES 882 0 882 100.0 4,410 0 4,410 100.0 10,600 .0 0906 RECRUITMENT 7,750 9,176 1,426- 18.4- 38,750 50,186 11,436- 29.5- 93,000 54.0 OUTSIDE SERVICES 296,282 212,956 83,326 28.1 1,563,810 1,155,928 407,882 26.1 3,883,115 29.8 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 13,784 1,497 9.8 76,405 67,549 8,856 11.6 183,450 36.8 1102 GASOLINE, OIL & FUEL 22,666 4,473 18,193 80.3 113,330 87,659 25,671 22.7 272,000 32.2 1103 OPERATING SUPPLIES 103,576 101,235 2,341 2.3 517,880 501,366 16,514 3.2 1,243,090 40.3 1104 OPERATING FUEL 1,916 0 1,916 100.0 9,580 1,402 8,178 85.4 23,000 6.1 1105 LABORATORY SUPPLIES 12,957 11,258 1,699 13.1 64,785 41,598 23,187 35.8 155,500 26.8 1106 SAFETY SUPPLIES 27,738 14,049 13,689 49.4 138,690 47,540 91,150 65.7 333,005 14.3 1108 INVENTORY OVER/SHORT 0 1,823- 1,823 .0 0 1,925- 1,925 .0 0 .0 MATERIALS & SUPPLIES 184,134 142,976 41,158 22.4 920,670 745,189 175,481 19.1 2,210,045 33.7 0 PREPARED 12/10/15, 13:56:25 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ---------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE k BUDGET ACTUAL - ------------------------------------ VARIANCE k BUDGET k 1201 RENTS & LEASES 13,966 10,873 3,093 22.1 69,830 55,265 14,565 20.9 167,700 33.0 1202 PUBLIC AGENCY FEES 309,157 220,300 88,857 28.7 455,285 444,865 10,420 2.3 533,940 83.3 1203 PUBLIC INFORMATION 27,123 42,873 15,750- 58:1- 135,615 109,611 26,004 19.2 325,500 33.7 1204 TUITION REIMBURSEMENT 4,350 0 4,350 100.0 21,750 283 21,467 98.7 58,250 .5 1205 TECH TRAIN, CONF & MEETS 29,248 20,425 8,823 30.2 146,240 96,525 49,715 34.0 351,080 27.5 1206 CERTIFICATION & LICENSES 2,303 533 1,770 76.9 11,515 7,478 4,037 35.1 27,708 27.0 1208 SUBSCRIPTION/PUBLICATION 3,058 336 2,722 89.0 15,290 1,894 13,396 87.6 36,833 5.1 1209 MILEAGE REIMBURSEMENTS 848 908 60- 7.1- 4,240 2,751 1,489 35.1 10,270 26.8 1210 PUBLIC NOTICES 507 0 507 100.0 2,535 773 1,762 69.5 6,100 12.7 1211 OUTSIDE ORGANIZATION FEES 36,789 23,280 13,509 36.7 370,945 334,971 35,974 9.7 439,175 76.3 1212 EMPLOYEE MEMBERSHIPS 3,857 4,653 796- 20.6- 19,285 16,728 2,557 13.3 46,455 36.0 1213 MISCELLANEOUS 3,966 2,767 1,199 30.2 19,830 9,335 10,495 52.9 47,710 19.6 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958 100.0 30,790 0 30,790 100.0 77,500 .0 OTHER EXPENSES 440,130 326,948 113,182 25.7 1,303,150 1,080,479 222,671 17.1 2,128,221 50.8 NET EXPENSES 6,921,065 6,822,446 98,619 1.4 38,001,168 35,839,022 2,162,146 5.7 87,464,864 41.0 TOTAL EXPENSE 6,921,065 6,822,446 98,619 1.4 38,001,168 35,839,022 2,162,146 5.7 87,464,864 41.0 0 PREPARED 12/10/15, 13:56:24 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------------------------------ DISTRICT PERIOD ENDING: 11/30/2015 -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 520,458 510,794 9,664 1.9 2,602,290 2,361,003 241,287 9.3 .6,245,588 37.8 EMPLOYEE BENEFITS 841,898 744,904 96,994 11.5 6,871,090 6,429,738 441,352 6.4 13,596,100 47.3 CAPITALIZED ADM OVERHEAD 4,536- 1,557- 2,979- 65.7 22,680- 6,694- 15,986- 70.5 54,440- 12.3 DIRECTOR FEES & EXPENSES 11,014 12,358 1,344- 12.2- 55,070 56,383 1,313- 2.4- 132,177 42.7 UTILITIES 6,833 8,116 1,283- 18.8- 34,165 31,193 2,972 8.7 82,000 38.0 REPAIRS & MAINTENANCE 36,624 17,771 18,853 51.5 266,043 200,676 65,367 24.6 522,550 38.4 PROFESSIONAL & LEGAL SERV 40,597 48,424 7,827- 19.3- 205,485 124,919 80,566 39.2 497,200 25.1 OUTSIDE SERVICES 136,179 80,865 55,314 40.6 731,495 619,534 111,961 15.3 1,812,300 34.2 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 12,500 16,878 57.5 146,890 64,157 82,733 56.3 352,615 18.2 OTHER EXPENSES 48,955 79,896 30,941- 63.2- 250,775 185,477 65,298 26.0 611,670 30.3 ADMINISTRATION 1,667,400 1,514,071 153,329 9.2 12,640,623 12,416,386 224,237 1.8 25,297,760 49.1 SALARIES & WAGES 704,149 640,059 64,090 9.1 3,520,745 3,342,549 178,196 5.1 8,449,837 39.6 EMPLOYEE BENEFITS 581,500 549,047 32,453 5.6 2,907,500 2,829,673 77,827 2.7 7,659,981 36.9 CAPITALIZED ADM OVERHEAD 292,415- 230,967- 61,448- 21.0 1,462,075- 1,185,914- 276,161- 18.9 3,509,001- 33.8 UTILITIES 16,481 16,127 354 2.1 82,405 65,763 16,642 20.2 197,800 33.2 REPAIRS & MAINTENANCE 15,474 2,501 12,973 83.8 77,370 26,139 51,231 66.2 185,750 14.1 HAULING & DISPOSAL 30,056 74,267 44,211-147.1- 206,280 131,614 74,666 36.2 472,700 27.8 PROFESSIONAL & LEGAL SERV 10,755 11,583 828- 7.7- 53,775 35,750 18,025 33.5 129,100 27.7 OUTSIDE SERVICES 122,796 85,406 37,390 30.4 645,780 277,091 368,689 57.1 1,623,025 17.1 MATERIALS & SUPPLIES 30,016 31,303 1,287- 4.3- 150,080 102,033 48,047 32.0 360,330 28.3 OTHER EXPENSES 356,436 225,509 130,927 36.7 878,680 765,412 113,268 12.9 1,099,300 69.6 ENGINEERING 1,575,248 1,404,835 170,413 10.8 7,060,540 6,390,110 670,430 9.5 16,668,822 38.3 SALARIES & WAGES 501,221 477,038 24,183 4.8 2,506,105 2,377,452 128,653 5.1 6,014,774 39.5 EMPLOYEE BENEFITS 468,906 475,570 6,664- 1.4- 2,344,533 2,329,666 14,867 .6 6,122,018 38.1 CAPITALIZED ADM OVERHEAD 10,424- 3,013- 7,411- 71.1 52,120- 15,190- 36,930- 70.9 125,104- 12.1 UTILITIES 11,449 5,442 6,007 52.5 57,245 51,724 5,521 9.6 137,400 37.6 REPAIRS & MAINTENANCE 143,434 15,209 128,225 89.4 625,087 265,348 359,739 57.6 1,721,250 15.4 HAULING & DISPOSAL 7,066 6,632 434 6.1 35,330 33,530 1,800 5.1 122,800 27.3 PROFESSIONAL & LEGAL SERV 416 1,374 958-230.3- 2,080 3,149 1,069- 51.4- 5,000 63.0 OUTSIDE SERVICES 6,909 8,198 1,289- 18.7- 34,545 22,363 12,182 35.3 82,940 27.0 MATERIALS & SUPPLIES 63,954 34,844 29,110 45.5 319,770 277,155 42,615 13.3 767,500 36.1 OTHER EXPENSES 12,299 9,797 2,502 20.3 61,495 53,543 7,952 12.9 147,676 36.3 COLLECTION SYSTEM OPS. 1,205,230 1,031,091 174,139 14.4 5,934,070 5,398,740 535,330 9.0 14,996,254 36.0 SALARIES & WAGES 780,032 763,730 16,302 2.1 3,900,160 3,762,555 137,605 3.5 9,360,517 40.2 EMPLOYEE BENEFITS 683,092 677,235 5,857 .9 3,415,460 3,420,905 5,445- .2- 8,956,616 38.2 CAPITALIZED ADM OVERHEAD 9,752- 5,727- 4,025- 41.3 48,760- 36,488- 12,272- 25.2 117,048- 31.2 CHEMICALS 102,081 95,981 6,100 6.0 510,405 355,013 155,392 30.4 1,225,000 29.0 UTILITIES 320,472 237,088 83,384 26.0 1,602,360 905,940 696,420 43.5 3,845,700 23.6 REPAIRS & MAINTENANCE 220,855 734,019 513,164-232.4- 1,104,275 1,144,242 39,967- 3.6- 2,650,400 43.2 HAULING & DISPOSAL 32,851 24,849 8,002 24.4 164,255 125,872 38,383 23.4 394,250 31.9 PROFESSIONAL & LEGAL 749 1,052 303- 40.5- 3,745 2,822 923 24.6 9,000 31.4 OUTSIDE SERVICES 24,057 7,132 16,925 70.4 120,285 127,903 7,618- 6.3- 288,750 44.3 MATERIALS & SUPPLIES 57,320 61,647 4,327- 7.5- 286,600 289,995 3,395- 1.2- 688,000 42.2 OTHER EXPENSES 19,291 11,749 7,542 39.1 96,455 58,584 37,871 39.3 231,742 25.3 PREPARED 12/10/15, 13:56:24 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ -------------MONTH-TO-DATE---------------------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ --------------------------------------------------------------------------------------- - -- - -------- PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS SALARIES & WAGES EMPLOYEE BENEFITS CHEMICALS UTILITIES REPAIRS & MAINTENANCE PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES RECYCLED WATER FUND TOTALS 2,231,048 72,696 53,182 534- 35,833 43,111 24,162 733 6,341 3,466 3.149 242,139 0 0 0 0 0 0 0 0 0 0 2,608,755 72,461 58,689 0 20,022 39,621 8,030 620 0 1,245 43- 200,645 13,891 9,009 7,326 0 9- 0 31,355 1,437 40 63,049 6,921,065 6,822,446 377,707- 16.9- 11,155,240 10,157,343 235 .3 363,480 370,644 5,507- 10.4- 265,910 301,733 534-100.0 2,670- 0 15,811 44.1 179,165 164,199 3,490 8.1 215,555 174,020 16,132 66.8 120,810 106,532 113 15.4 3,665 3,637 6,341 100.0 31,705 28,461 2,221 64.1 17,330 7,513 3,192 101.4 15,745 17,092 41,494 17.1 1,210,695 1,173,831 13,891- .0 0 117,508 9,009- .0 0 59,208 7,326- .0 0 35,689 0 .0 0 0 9 .0 0 4,533 0 .0 0 391 31,355- .0 0 80,576 1,437- .0 0 4,336 40- .0 0 371 63,049- .0 0 302,612 997,897 8.9 27,532,927 36.9 7,164- 2.0- 872,369 42.5 35,823- 13.5- 701,513 43.0 2,670-100.0 6,414- .0 14,966 8.4 430,000 38.2 41,535 19.3 517,350 33.6 14,278 11.8 289,950 36.7 28 .8 8,800 41.3 3,244 10.2 76,100 37.4 9,817 56.6 41,600 18.1 1,347- 8.6- 37,833 45.2 36,864 3.0 2,969,101 39.5 117,508- .0 0 .0 59,208- .0 0 .0 35,689- .0 0 .0 0 .0 0 .0 4,533- .0 0 .0 391- .0 0 .0 80,576- .0 0 .0 4,336- .0 0 .0 371- .0 0 .0 302,612- .0 0 .0 98,619 1.4 38,001,168 35,839,022 2,162,146 5.7 87,464,864 41.0 PREPARED 12/10/15, 13:56:25 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 -- - -------------------------------------------------------------------------------------------------------------------------------- OBJ-------- ----MONTH-TO-DATE---------------------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES-MGMNT. 250,617 0102 SALARIES & WAGES -NON MGMT 2,242,328 0103 SALARIES & WAGES -COMP ABS 25,000 0105 OVERTIME 91,194 0106 STANDBY PAID 18,916 0110 SALARY VACANCY 49,499- 0115 REW WAGE TRANSFER 0 0150 CAPITALIZED SALARIES 259,216 0151 OVERTIME 10,244 0152 SALARY VACANCY 4,750 - SALARIES & WAGES 2,843,266 0201 WORKERS' COMPENSATION INS 45,072 0202 STATE UNEMPLOYMENT INSUR 2,500 0203 FEDERAL MEDICARE TAX 39,844 0204 MEDICAL & HEALTH INSUR 959,497 0205 RETIREMENT CONTRIBUTION 1,629,265 0206 DEFERRED COMP. CONTRIB 161,300 0207 DENTAL INSURANCE 83,004 0208 LONG-TERM DISABILITY INS 6,750 0209 LIFE INSURANCE 15,363 0211 ACCRUED COMPENSATED ABS. 0 0212 BENEFIT VACANCY 95,414- 0213 OPEB CONTRIBUTION 0 0215 REW BENEFIT TRANSFER 0 EMPLOYEE BENEFITS 2,847,181 250,598 2,076,769 50,621 71,846 28,139 0 0 191,364 8,377 0 2,677,714 39,814 11,045 36,398 858,044 1,509,124 128,548 80,592 6,310 10,176 0 0 0 0 2,680,051 19 .0 1,253,085 1,178,241 165,559 7.4 11,211,640 10,545,066 25,621-102.5- 125,000 131,296 19,348 21.2 455,970 364,011 9,223- 48.8- 94,580 113,097 49,499-100.0 247,495- 0 0 .0 0 0 67,852 26.2 1,296,080 1,010,733 1,867 18.2 51,220 19,931 4,750-100.0 23,750- 0 165,552 5.8 14,216,330 13,362,375 5,258 11.7 225,360 290,904 8,545-341.8- 12,500 25,012 3,446 8.6 199,220 188,071 101,453 10.6 4,797,485 4,380,335 120,141 7.4 8,146,328 7,478,520 32,752 20.3 806,500 740,122 2,412 2.9 415,020 401,646 440 6.5 33,750 31,490 5,187 33.8 76,815 50,456 0 .0 30,000 1,813- 95,414-100.0 477,070- 0 0 .0 2,631,600 2,631,600 0 .0 0 0 167,130 5.9 16,897,508 16,216,343 74,844 6.0 3,007,461 39.2 666,574 5.9 26,908,108 39.2 6,296- 5.0- 300,000 43.8 91,959 20.2 1,094,493 33.3 18,517- 19.6- 227,023 49.8 247,495-100.0 594,000- .0 0 .0 0 .0 285,347 22.0 3,110,682 32.5 31,289 61.1 122,991 16.2 23,750-100.0 57,000- .0 853,955 6.0 34,119,758 39.2 65,544- 29.1- 541,210 53.8 12,512-100.1- 30,000 83.4 11,149 5.6 478,456 39.3 417,150 8.7 11,514,341 38.0 667,808 8.2 22,051,213 33..9 66,378 8.2 1,935,908 38.2 13,374 3.2 996,399 40.3 2,260 6.7 81,267 38.7 26,359 34.3 184,695 27.3 31,813 106.0 360,000 .5- 477,070-100.0 1,145,000- .0 0 .0 2,631,600 100.0 0 .0 0 .0 681,165 4.0 39,660,089 40.9 TOTAL SALARY AND BENEFITS 5,690,447 5,357,765 332,682 5.8 31,113,838 29,578,718 1,535,120 4.9 73,779,847 40.1 0 PREPARED 12/10/15, 13:56:52 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 602,071.62 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 17,100,000.00 ACCOUNTS RECEIVABLE 80,231..93 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 14,467.78 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,380,181.01 DUE FROM R/E 44,244,894.64 DUE FROM S/I .00 DUE FROM DEBT FUND 3,142,770.00 TOTAL CURRENT ASSETS ------------- 66,854,121.91 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 9,510,905.54 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 9,510,905.54 TOTAL ASSETS -------------- 76,365,027.45 -------------- -------------- LIABILITIES DUE TO R/E 49,626,829.06 - DUE TO S/I 2,350,000.00 - DUE TO DEBT FUND 64,394.68 - PREPARED 12/10/15, 13:56:52 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2015 ------------------------------------------ ---------------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------- - - --------------------------------------------------------- ACCOUNTS PAYABLE 160,811.50 - SALES TAX PAYABLE 1,751.13 - REFUNDABLE CONST BONDS 153,398.60 - UNEARNED INTEREST .01 PROJECT RETENTION PAYABLE 210,746.13- TOTAL LIABILITIES ------------- 52,567,931.09 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28- - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 3,808,645.08- ------------- TOTAL FUND EQUITY 23,797,096.36- TOTAL LIABILITIES AND FUND EQUITY -------------- 76,365,027.45- PREPARED 12/10/15-, 13:55:56 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 428 OF YEAR LAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 ------------------------------------------------------------------ ---------------------------------------------------------------- FUND 002 SEWER CONSTRUCTION - OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE 8 ESTIMATE ACTUAL VARIANCE 8 ESTIMATE 8 2301 SEWER SVC CHRG-COUNTY 0 636 636 .0 0 180,619 180,619 .0 8,110,000 2.2 SEWER SERVICE CHARGES 0 636 636 .0 0 180,619 180,619 .0 8,110,000 2.2 1500 MAIN LINES INSPECTION 14,166 0 14,166-100.0- 70,830 177,993 107,163 151.3 170,000 104.7 1600 PLAN REVIEW 5,833 5,157 676- 11.6- 29,165 23,139 6,026- 20.7- 70,000 33.1 1900 OVERTIME INSPECTION 208 8,045 7,837 767.8 1,040 8,945 7,905 760.1 2,500 357.8 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 752,782 237,449 46.1 2,576,665 2,789,662 212,997 8.3 6,184,000 45.1 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP. ZONE FEES 37,500 54,272 16,772 44.7 187,500 160,526 26,974- 14.4- 450,000 35.7 4400 CAPACITY USE CHARGE 10,416 0 10,416-100.0- 52,080 169,383 117,303 225.2 125,000 135.5 4500 INTEREST INCOME 15,583 5,989 9,594- 61.6- 77,915 49,702 28,213- 36.2- 187,000 26.6 4600 TAX REVENUE 0 0 0 .0 200,000 243,752 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 0 166-100.0- 830 4,924 4,094 493.3 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 599,205 826,245 227,040 37.9 3,196,025 3,628,026 432,001 13.5 20,657,500 17.6 FUND TOTALS 599,205 826,881 227,676 38.0 3,196,025 3,808,645 612,620 19.2 28,767,500 13.2 PREPARED 12/10/15, 13:56:49 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM1851,4 424 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 TYPE TP Treatment Plant _ __________ __ TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROTECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7284 TP HAZARD ID/REMEDIATION 125,000 125,000 119,378 96 0 0 0 0 5,622 7301 TREATMENT PLANT PLANNING 2,698,000 3,345,000 2,381,161 88 350,000 110,214 32 25,007 316,839 7311 TP SAFETY ENHCMNT PH4 REV 340,000 690,000 249,907 74 500,000 58,462 12 11,017 90,093 7312 ASH FACILITY IMPROVEMENTS 90,000 1,320,000 9,389 10 90,000 9,389. 10 1,973 80,611 7315 APPLD RESEARCH & INNOVATN 250,000 1,542,000 146,831 59 240,000 40,000 17 0 103,169 7318 OUTFALL MONITORING PROGRM 50,000 50,000 40,143 80 0 7,203 0 0 9,857 7322 FIRE PROT SYS IMPRVMT PH2 40,000 840,000 16,158 40 220,000 4,361 2 4,217 23,842 7343 TP MASTER PLAN 1,400,000 2,200,000 166,237 12 1,400,000 166,237 12 0 1,233,763 SUB -TOTAL : 4,993,000 10,112,000 3,129,204 63 2,800,000 395,866 14 42,214 1,863,796 ONE-TIME RENOVATION 7286 CENTR & CAKE PUMP UPGRADE 200,000 2,000,000 80,230 40 370,000 69,689 19 4,947 119,770 7291 PUMP/BLOWER SEISMIC UPGRD 555,000 5,552,000 436,234 79. 1,120,000 31,749 3 11,344 118,766 7292 SWITCHGEAR REFURBISHMT-P2 420,000 1,420,000 250,136 60 350,000 53,668 15 33,565 169,864 7297 WET SCRBR CAUSTIC INJ SYS 250,000 9,026,000 230,702 92 600,000 160,944 27 14,513 19,298 7304 INSTR & CNTRL-PLC UPGRADE 235,000 833,000 231,095 98 157,000 53,566 34 4,081 3,905 7317 PLANT CNTRL SYS NET UPGD 80,000 530,000 7,580 10 115,000 7,580 7 7,580 72,420 7324 CRITICAL SWITCHGEAR 600,000 2,100,000 1,096 0 350,000 1,096 0 1,096 598,904 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 41,924 11 400,000 41,924 11 11,274 358,076 SUB -TOTAL : 2,740,000 28,361,000 1,278,997 47 3,462,000 420,216 12 88,400 1,461,003 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 557,512 36 1,500,000 267,436 18 116,366 1,012,488 7319 7320 LABORATORY UPGRD & REPAIR PLANT ENERGY OPTIMIZATION 348,000 90,000 648,000 1,390,000 180,900 26,568 52 30 200,000 355,000 58,123 1,788 29 1 30,970 0 167,100 63,432 7326 EQUIPMENT REPLACEMENT 250,000 2,400,000 18,990 8 250,000 18,990 8 4,658 231,010 1� SUB -TOTAL : 2,258,000 6,188,000 783,970 35 2,305,000 346,337 15 151,994 1,474,030 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 14,410,740 96 566,000 722,474 128 281,612 536,260 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 699,007 98 25,000 15,123 61 1,833 15,443 SUB -TOTAL : 15,661,450 15,661,450 15,109,747 97 591,000 737,597 125 283,445 551,703 UNALLOCATED AUTHORIZATIONS 8,545,000 0 PROGRAM CONTINGENCY 698,000 0 Treatment Plant 34,895,450 60,322,450 20,301,918 58 9,158,000 1,900,016 21 566,053 14,593,532 PREPARED 12/10/15, 13:56:49 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 _______________________________________________________________________________________________________________________________________ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET (3 PREPARED 12/10/15, 13:56:49 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 42$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS 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 472,000 472,000 241,182 51 150,000 106,532 71 642 230,818 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 2,024,384 52 2,948,857 1,051,240 36 484,431 1,897,616 8417 SURVEY MONUMENT INSTALL 200,000 488,000 153,744 77 50,000 27,813 56 7,759 46,256 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 2,594,114 82 1,975,275 1,415,192 72 13,677 560,086 8422 WC SEWER RENOV PH 11 150,000 3,750,000 107,777 72 50,000 9,882 20 3,406 42,223 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,000 325,113 50 490,553 166,663 34 46,679 324,887 8424 M1 CIPP REHABILITATN PRJ 2,776,000 2,776,000 2,315,199 83 2,060,000 1,910,018 93 10,294 460,801 8426 LAFAYETTE SEWER REN.PH 10 705,000 3,755,000 414,798 59 555,000 265,008 48 32,510 290,202 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 53,665 36 150,000 53,665 36 4,049 96,335 8434 C.S. URGENT PROJECTS 300,000 300,000 10,666 4 270,000 10,666 4 1,215 289,334 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 4,785 3 150,000 4,785 3 1,062 145,215 SUB -TOTAL : 13,029,200 31,616,200 8,378,444 64 8,899,685 5,021,464 56 605,724 4,650,756 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 1,350,000 474,611 40 801,600 99,548 12 4,452 726,989 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 402,101 86 165,558 97,662 59 5,504 67,899 8431 CS MASTER PLAN 600,000 1,200,000 110,304 18 600,000 110,304 18 0 489,696 SUB -TOTAL 2,724,100 4,371,000 1,215,514 45 1,568,158 307,514 20 9,956 1,508,586 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,400,000 10,700,000 1,284,977 92 3,120,000 151,767 5 44,749 115,023 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 2,489,774 93 700,000 522,173 75 124,488 177,226 ' SUB -TOTAL : 4,067,000 14,640,000 3,774,751 93 3,820,000 673,940 18 169,237 292,249 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 1,477,000 692,092 75 150,000 12,504 8 642 235,908 8404 LAFAYETTE SEWER RENOV PH8 2,975,000 2,735,000 2,948,426 99 0 352,060 0 441 26,574 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 2,769,811 92 200,000 183,676- 92- 222,026- 250,189 PREPARED 12/10/15, 13:56:49 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO 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 3,787,803 98, 0 26,720 0 3,126 96,197 8425 CATH. PROT. SYSTEMS PH 1 559,000 559,000 519,029 93 91000 45,601 507 0 39,971 SUB -TOTAL 11,977,000 12,286,000 11,325,912 95 361,000 255,791 71 217,817- 651,088 UNALLOCATED AUTHORIZATIONS 17,607,400 0 PROGRAM CONTINGENCY 260,000 0 Collection System 50,554,700 64,683,200 25,414,367 50 14,755,398 6,260,779 42 567,100 25,140,333 PREPARED 12/10/15, 13:56:49 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 11/30/2015 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 17,501 4 450,000 17,501 4 800 432,499 9999 CAPITAL PROTECT CLEARING 0. 0 55,042- 0 0 4,958 0 0 55,042 SUB -TOTAL : 450,000 450,000 37,541- 8- 450,000 22,459 5 800 487,541 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 852,000 852,000 750,814 88 271,000 174,479 64 67,539 101,186 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 9,800,000 908,185 91 1,300,000 49,325 4 300 91,815 8242 CMMS REPLACEMENT 558,000 675,000 151,041 27 508,000 110,061 22 9,347 406,959 SUBTOTAL 2,675,000 11,752,000 2,032,484 76 2,121,558 333,865 16 77,186 642,516 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 103,863 50 33,000 4,749 14 1,095 106,137 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 HOB IMPROVEMENTS 434,000 433,000 292,872 68 110,000 16,974 15 7,034 141,128 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 490,000 490,000 374,775 77 240,000 311,554 130 5,302 115,225 8243 SERVER ROOM RELOC. PROJ. 100,000 1,200,000 47,956 48 93,000 12,695 14 0 52,044 8246 SUN EDISON PWR PURCH AGMT 73,000 73,000 27,547 38 0 27,547 0 7,992 45,453 SUB -TOTAL : 1,986,000 3,468,000 1,343,222 68 763,000 495,751 65 21,423 642,778 - ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 759,155 63 600,000 169,970 28 30,982 440,845 SUB -TOTAL : 1,200,000 2,700,000 759,155 63 600,000 169,970 28 30,982 440,845 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 1,017,200 569,029 56 307,916 97,770 32 577 448,171 SUB -TOTAL : 7,663,200 7,663,200 7,206,562 94 307,916 97,770 32 577 456,638 UNALLOCATED AUTHORIZATIONS 1,467,000 0 PROGRAM CONTINGENCY 236,000 0 General Improvements 15,677,200 26,033,200 11,303,882 72 4,242,474 1,119,815 26 130,968 4,373,318 PREPARED 12/10/15, 13:56:49 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 42$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET PREPARED 12/10/15, 13:56:49 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 42% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water 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 URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS HEW 280,000 280,000 265,947 95 0 0 0 0 14,053 7300 REFINERY RECYCLED WATER 595,000 595,000 335,873 56 4,000 5,228 131 1,929 259,127 7306 ZONE 1 RECYCLED WATER 395,000 660,000 186,837 47 29,000 69,832 241 8,568 208,163 7345 FILTER PLANT 200,000 350,000 27,177 14 200,000 27,177 14 0 172,823 SUB -TOTAL : 1,470,000 1,885,000 815,834 56 233,000 102,237 44 10,497 654,166 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,965,000 3,965,000 3,957,185 100 87,000 128,076 147 25,694 7,815 SUB -TOTAL : 3,965,000 3,965,000 3,957,185 100 87,000 128,076 147 25,694 7,815 UNALLOCATED AUTHORIZATIONS 250,000 0 PROGRAM CONTINGENCY 30,000 0 Recycled water 5,715,000 5,850,000 4,773,019 84 320,000 230,313 72 36,191 941,981 GRAND TOTAL 106,842,350 156,888,850 61,793,186 0 28,475,872 9,510,923 0 1,300,312 45,049,164 �01 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER, 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) 17,100,000 23,100,000 (6,000,000) 17,100,000 17,121,036 100.00% 6,381.37 31,343.37 37,724.74 (4) 17,100,000 23,100,000 (6,000,000) 17,100,000 17,121,036 100.00% 6,381.37 31,343.37 37,724.74 (3) (5) (6) NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2015 was 0.360%. (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 0.360%. (4) The market value of the portfolio on November 30, 2015 was $17,121,036. 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. 1,264.81 1,264.81 6,381.37 32,608.18 38,989.55 PREPARED 12/10/15, 13:56:52 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF-INSURANCE ---------------------------------- -------------------------------------------------- - --------------------------------------------- CURRENT ASSETS CASH 315,425.70 TEMPORARY INVESTMENTS 5,400,000.00 ACCRUED INTEREST A/R 3,157.15 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC - 2,350,000.00 DUE FROM DEBT FUND .00 TOTAL ASSETS -------------- 8,068,582.85 LIABILITIES DUE TO R/E 1,601.00 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 26,849.15 - SALES TAX PAYABLE 59.61- GASB10 ACTUARIAL RESERVE 1,500,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES ------------- 1,528,509.76 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT/POLLUTION RISK 5,000,000.00 - INS PREMS/CLAIMS/LAWSUITS 91,278.19 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 725,049.42 REVENUE SUMMARY 2,356,400.70- TOTAL FUND EQUITY ------------- 6,540,073.09- TOTAL LIABILITIES AND FUND EQUITY -------------- 2 8,068,582.85- I PREPARED 12/10/15, 13:57:20 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 - HHW SUB -BUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 05/2016 PERIOD ENDING: 11/30/2015 IN MONTH -TO -DATE -------- ------ YEAR-TO-DATE -------- ANNUAL BUDGET Actual Variance % Budget Actual Variance $ BUDGET $ 243 351 108 44.44 1,215 1,474 259 21.32 2,920 50.48 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 243 351 108 44.44 1,215 1,474 259 21.32 2,920 50.48 579 1,172 593 102.42 2,895 4,909 2,014 69.57 6,950 70.63 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 579 1,172 593 102:42 2,895 4,909 2,014 69.57 6,950 70.63 210 3 207- 98.57- 1,050 18 1,032- 98.29- 2,530 .71 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- 1,501,050 2,350,018 848,968 56.56 1,575,505 149.16 --------- ____________ 1,032 _____________ ____________ 1,526 494 _________ 47.87 ____________ 1,505,160 ____________ ____________ 2,356,401 _________ 851,241 56.55 ____________ 1,585,375 148.63 IN PREPARED 12/10/15, 13:57:17 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 05/2016 PERIOD ENDING: 11/30/15 ------ MONTH -TO -DATE -------- ------ YEAR-TO-DATE ANNUAL BUDGET Actual Variance % Budget Actual Variance $ BUDGET 3 79,166 25,070 54,096 68.33 395,830 118,380 277,450 70.09 950,000 12.46 12,500 37,830 25,330- 202.64- 62,500 48,924 13,576 21.72 150,000 32.62 4,166 18,768 14,602- 350.50- 20,830 20,292 538 2.58 50,000 40.58 95,832 81,668 14,164 14.78 479,160 187,596 291,564 60.85 1,150,000 16.31 8,333 0 8,333 100.00 41,665 0 41,665 100.00 100,000 .00 4,166 2,393 1,773 42.56 20,830 3,342 17,488 83.96 50,000 6.68 1,250 0 1,250 100.00 6,250 0 6,250 100.00 15,000 .00 13,749 2,393 11,356 82.60 68,745 3,342 65,403 95.14 165,000 2.03 2,083 0 2,083 100.00 10,415 0 10,415 100.00 25,000 .00 0 542 542- .00 0 4,227 4,227- .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 0 166 100.00 830 0 830 100.00 2,000 .00 2,249 542 1,707 75.90 586,245 534,111 52,134 8.89 602,000 88.72 ------------ 111,830 ------------------------- 84,603 27,227 --------------------- 24.35 1,134,150 ------------------------ 725,049 --------- 409,101 ------------ 36.07 --------- 1,917,000 37.82 0 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS NOVEMBER, 2015 INVESTMENTS rents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- ------- 1 (1) 5,400,000 5,400,000 5,400,000 5,406,643 100.00% 1,597.81 4,022.02 5,619.83 (3) 5,400,000 5,400,000 0 5,400,000 5,406,643 100.00% 1,597.81 4,022.02 5,619.83 (2) 852.87 852.87 1,597.81 4,874.89 6,472.70 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2015 was 0.360%. (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 0.360%. (4) The market value of the portfolio on November 30, 2015 was $5,406,643. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 12/10/15, 13:56:52 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 5/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2015 ------------------------------------------------------------------------------------------------------------------------------------ 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 12/10/15, 13:57:48 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 05/2016 PERIOD ENDING: 11/30/2015 ------ 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 IN PREPARED 12/10/15, 13:57:47 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 05/2016 PERIOD ENDING: 11/30/2015 ------ MONTH -TO -DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance i Budget Actual Variance % BUDGET $ 1252 RECYC H2O INTEREST EXP 0 0 0 .00 0 0 0 .00 13,868 .00 1253 2009 BONDDEBTEXPENSE 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 0