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HomeMy WebLinkAbout03.b. Receive December financial statements and investment reports, including 6-mo O&M variance summary 306, Central Contra Costa Sanitary District Operations and Maintenance Revenue&Expense Account Summary For the Six Months Ended December 31, 2015 Variance Variance % Budget Actual Amount Fav/(Unfav) Comments for Variances > $100,000 O&M REVENUES: Sewer Service Charge 39,892,844 40,715,951 823,107 2.1% No significant variance. City of Concord 0 (42,284) (42,284) (100.0%) Audit entry for Concord bill adjustment for FY 14-15. Other 1,463,172 1,851,558 388,386 26.5% Permit and inspection fees higher due to improving economy. Total Revenues 41,356,016 42,525,225 1,169,209 2.8% O&M EXPENSES: Salaries&Wages 15,471,336 14,830,165 641,171 4.1% Salary expense lower due to vacant positions. Employee Benefits 20,933,071 20,461,203 471,868 2.3% Benefit expense is under budget due to vacant positions. Capitalized Overhead (1,905,966) (1,449,278) (456,688) 24.0% Less capital work than anticipated. Chemicals 827,484 632,854 194,630 23.5% Positive variance is due to more favorable bids for lime than anticipated. Some chemicals are purchased on seasonal basis and expenses should catch up to budget by year end. Utilities 2,390,076 1,497,119 892,957 37.40/6 Lower due to delay in invoices and lower commodity costs. Electric expense is lower due to Cogen use being optimized which reduces demand for outside electricity. Repairs&Maintenance 2,634,134 2,187,454 446,680 17.0% Many of the costly repairs and maintenance work such as paving and work on manholes are done during the summer months as opposed to an evenly distributed budget. Hauling&Disposal 480,236 319,350 160,886 33.5% Lower than budget due to delay in invoices. Professional&Legal 320,102 170,025 150,077 46.9% Professional and Legal Services are both lower than anticipated thus far for the year. Outside Services 1,960,092 1,493,265 466,827 23.8% Lower expense so far as Technical Services expense is typically lower in the first half of the fiscal year. Materials&Supplies 1,104,804 872,989 231,815 21.0% Lower than budget thus far in all the line items for this expense category. We anticipate the positive variance to be lower by year-end. Partial funding of Self-Insurance reserve policy transfer,offset by lower than budgeted Other Expenses 2,983,364 3,595,802 (612,438) (20.5%) amount for Public Information,Technical Training,Tuition Reimbursement,Professional Expense Reimbursement,and Outside Organization fees. Total Expenses 47,198,733 44,610,948 2,587,785 5.5% Net Revenue over Expense (5,842,717) (2,085,723) (1,418,576) CENTRAL CONTRA COSTA SANITARY DISTRICT January 12,2016 TO: THE BOARD OF DIR CTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O&M Expense Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending December, 2015: Expense Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 34,498,441 33,842,090 656,351 Lower due to budgeted positions that are not yet filled. Chemicals 827,484 632,854 194,630 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. Utilities 2,390,076 1,497,119 892,957 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. Repairs&Maintenance 2,634,134 2,187,454 446,680 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Hauling&Disposal 480,236 319,350 160,886 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional&Legal Svc 320,102 170,025 150,077 Legal expenses lower so far for both Board and Staff categories. Outside Services 1,960,092 1,493,265 466,827 Lower mostly due to low Technical Services expenses thus far. Self-Insurance Expense 1,500,000 2,350,000 (850,000) Partial funding of reserve policy transfer per budget. Materials&Supplies 1,104,804 872,989 231,815 Safety, Operating, and Laboratory Supplies are lower than anticipated thus far in the fiscal year. Other Expenses 1,417,280 1,179,416 237,864 Lower than budgeted amount for Public information, Technical Training, Tuition Reimbursement, Professional Expense Reimbursement, and Outside Organization fees. CENTRAL CONTRA COSTA SANITARY DISTRICT January 12, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO(44 FROM: JAMIE KING%,l SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending December, 2015: Revenue Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Sewer Svc Chg - County 4,298,300 4,688,987 390,687 First installment received was more than budgeted. Percentage received varies annually depending on the number of households that pay the entire annual amount in December. Capacity Use Charge 62,496 169,383 106,887 Annual County adjustments per Engineering. FINANCIAL STATEMENT SUMMARY Prepared by: J.Weeks December 2015 YEAR-TO-DATE Actual Budget Variance O&M Revenue 42,525 41,356 1,169 2.8% December 2015 YEAR-TO-DATE Actual Budget Variance Actual Budget Variance O&M Expenses 8,772 9,198 426 44,611 47,199 2,588 4.6% 5.5% Year-to-date Favorable Variance>$10K: Variance Total Labor Charges 656 Directors Fees&Expenses 0 Chemicals 194 Utilities 893 Repairs&Maintenance 447 Hauling&Disposal 161 Professional&Legal 150 Outside Services 467 Materials&Supplies 232 Other Expenses 238 3,438 Year-to-date Unfavorable Variance>$10K: 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 2,588 „ . Sewer Construction YEAR-TO-DATE Revenue 12,903 Expense 11,183 Over/Under 1,720 TEMPORARY INVESTMENTS: Held in District LAIF Account,Commercial Papers and CD's; LAIF yield as of December 2015 was 0.400%. PREPARED 1/08/16, 16:28:10 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ---------------------- -------------------------------------------------- CURRENT ASSETS CASH 2,021,326.75 PETTY CASH 3,400.00 PAYROLL CLEARING 20,000.00 ACCOUNTS RECEIVABLE 274,327.64 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,113.40 ACCOUNTS RECEIVABLE-COBRA 1,625.22 A/R-SSC DIRECT BILL 206,957.57 COMPUTER PURCHASE PROGRAM 9,884.26 DEPOSITS TO BANK ESCROW 100,052.41 PREPAID INSURANCE .00 PREPAID EXPENSES 965,209.49 PREPAID RETIREMENT 12,512,555.22 SUPPLIES & MATERIAL INV 2,126,731.13 DUE FROM SIC 93,265,006.12 DUE FROM S/I 1,601.00 DUE FROM DEBT FUND .00 ------------- TOTAL CURRENT ASSETS 111,511,790.21 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM DEPR - INTANGIBLE .00 _ I 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 721,230,268.99 LIABILITIES DUE TO SIC 53,044,380.61- PREPARED 1/08/16, 16:28:10 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L - ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 3,779,654.00- ACCOUNTS PAYABLE 247,469.87- SALES TAX PAYABLE 12,481.02- 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 1,695,849.74- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,076.00- WELLNESS PAYMENTS .00 KAISER PERMANENTE 2,361.22- HEALTH NET 11088.67- OCCUPATIONAL HEALTH .00 DISABILITY INS 23.40 LIFE INS 51.12- DELTA DENTAL 315.99- POST EMP. BENEFIT-OPEB 109,034.75- CAFETERIA PLAN PAYABLE 27,319.25- PERMIT CLEARING 77.00- WORKERS' COMP INS PAYABLE 161,183.03 ACCRUED COMPENSATED ABS. 3,999,884.77- REFUNDABLE DEPOSITS 36,530.00- ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 158,432.96- ^ PENSION/INFLOW/OUTFLOW 88,679,765.00- REIMBURSEMENT FEES 126,381,17- TOTAL LIABILITIES 26,381.17- TOTALLIABILITIES 152,808,407.64- 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 44,610,930.64 REVENUE SUMMARY 42,525,225.38- TOTAL FUND EQUITY Q 568,421,861.35- TOTAL LIABILITIES AND FUND EQUITY 721,230,268.99- PREPARED 1/08/16, 16:40:22 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 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 10,828 7,922- 42.3- 112,500 170,485 57,985 51.5 225,000 75.8 2300 SEWER SVC CHRG-COUNTY 38,531,840 39,016,034 484,194 1.3 38,531,840 38,989,876 458,036 1.2, 68,928,000 56.6 2400 SEWER SVC CHRG-DIRECT 0 111,865 111,865 .0 1,260,000 1,582,724 322,724 25.6 1,260,000 125.6 2500 SEWER SVC CHRG-PRIOR YEAR 1,916- 3,646- 1,730- 90.3 11,496- 27,134- 15,638-136.0 23,000-118.0 SEWER SERVICE CHARGES 38,548,674 39,135,081 586,407 1.5 39,892,844 40,715,951 823,107 2.1 70,390,000 57.8 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 38,121 10,621 38.6 165,000 250,996 85,996 52.1 330,000 76.1 1700 SEPTIC TANK DUMPING 6,000 6,186 186 3.1 36,000 38,932 2,932 8.1 72,000 54.1 1900 OVERTIME INSPECTION 1,000 540 460- 46.0- 6,000 21,454 15,454 257.6 12,000 178.8 2000 SIDE SEWER INSPECTION 50,000 90,581 40,581 81.2 300,000 567,700 267,700 89.2 600,000 94.6 2700 SALES 83 400 317 381.9 498 740 242 48.6 _ 1,000 74.0 2900 OTHER SERVICE CHARGES 89,000 0 89,000-100.0- 89,000 1,559- 90,559-101.8- 178,000 .9- 3000 INDUSTRIAL PERMIT FEES 10,000 0 10,000-100.0- 35,000 5,889 29,111- 83.2- 95,000 6.2 3200 NEW INDUSTRY PERMIT FEES 833 750 83- 10.0- 4,998 5,250 252 5.0 10,000 52.5 3301 POLLUTION PREVENTION 0 0 0 .0 10,000 7,465 2,535- 25.4- 24,000 31.3 3500 LEASE RENTAL INCOME 200,000 207,477 7,477 3.7 398,684 406,203 7,519 1.9 619,300 65.6 3600 PRETREATMENT PROGRAM FINE 166 0 166-100.0- 996 0 996-100.0- 2,000 .0 3801 RECYCLED WATER 0 12,305 12,305 .0 180,000 251,832 71,832 39.9 75,000 335.8 4300 ANNEXATION CHARGES 4,000 27,248 23,248 581.2 24,000 94,778 70,778 294.9 48,000 197.5 4500 INTEREST INCOME 0 819- 819- .0 0 41,754 41,754 .0 103,000 40.5 5500 STORMWATER PROGRAM 70,000 0 70,000-100.0- 140,000 70,066 69,934- 50.0- 268,000 26.1 5600 HOUSE HAZARD WASTE REIMB 5,000 2,512 2,488- 49.8- 30,000 29,411 589- 2.0- 879,000 3.3 6000 MISCELLANEOUS INCOME 7,083 3,806 3,277- 46.3- 42,498 60,647 18,149 42.7 85,000 71.3 6400 RIGHT-OF-WAY FEES 83 0 83-100.0- 498 0 498-100.0- 1,000 .0 OTHER REVENUES 470,748 389,107 81,641- 17.3- 1,463,172 1,851,558 388,386 26.5 3,402,300 54.4 FUND TOTALS 39,019,422 39,524,188 504,766 1.3 41,356,016 42,525,225 1,169,209 2.8 87,492,300 48.6 PREPARED 1/08/16, 16:27:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 -------------------------------------------------------------------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE . % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------------------------------------- 0101 SALARIES & WAGES-MGMNT. 250,617 247,778 2,839 1.1 1,503,702 1,426,018 77,684 5.2 3,007,461 47.4 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,133,536 108,792 4.9 13,453,968 12,678,600 775,368 5.8 26,908,108 47.1 0103 SALARIES & WAGES-COMP ABS 25,000 19,723 5,277 21.1 150,000 151,019 1,019- .7- 300,000 50.3 0105 OVERTIME 91,194 71,059 20,135 22.1 547,164 435,073 112,091 20.5 1,094,493 39.8 0106 STANDBY 18,916 26,360 7,444- 39.4- 113,496 139,455 25,959- 22.9- 227,023 61.4 0110 SALARY VACANCY 49,499- 0 49,499-100.0 296,994- 0 296,994-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 1- .0 0 0 0 .0 0 .0 SALARIES & WAGES 2,578,556 2,498,457 80,099 3.1 15,471,336 14,830,165 641,171 4.1 30,943,085 47.9 0201 WORKERS' COMPENSATION INS 43,588 38,449 5,139 11.8 261,528 323,320 61,792- 23.6- 523,316 61.8 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 15,000 25,012 10,012- 66.7- 30,000 83.4 0203 FEDERAL MEDICARE TAX 36,256 35,458 798 2.2 217,536 209,173 8,363 3.8 435,335 48.0 0204 MEDICAL & HEALTH INSUR 915,412 917,622 2,210- .2- 5,492,472 5,122,520 369,952 6.7 10,985,237 46.6 0205 RETIREMENT CONTRIBUTION 3,980,190 3,904,844 75,346 1.9 11,381,143 10,815,614 565,529 5.0 20,262,241 53.4 0206 DEFERRED COMP. CONTRIB 146,544 100,429 46,115 31.5 879,264 781,211 98,053 11.2 1,758,752 44.4 0207 DENTAL INSURANCE 78,669 77,957 712 .9 472,014 463,022 8,992 1.9 944,272 49.0 0208 LONG-TERM DISABILITY INS 6,139 5,745 394 6.4 36,834 34,118 2,716 7.4 73,871 46.2 0209 LIFE INSURANCE 14,694 9,763 4,931 33.6 88,164 57,426 30,738 34.9 176,604 32.5 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 95,414-100.0 572,484- 0 572,484-100.0 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 1- 1 .0 0 0 0 .0 0 .0 EMPLOYEE BENEFITS 5,128,578 5,090,266 38,312 .7 20,933,071 20,461,203 471,868 2.3 37,036,228 55.2 0250 CAPITALIZED ADM OVERHEAD 317,661- 204,993- 112,668- 35.5 1,905,966- 1,449,278- 456,688- 24.0 3,812,007- 38.0 CAPITALIZED ADM OVERHEAD 317,661- 204,993- 112,668- 35.5 1,905,966- 1,449,278- 456,688- 24.0 3,812,007- 38.0 TOTAL LABOR CHARGES 7,389,473 7,383,730 5,743 .1 34,498,441 33,842,090 656,351 1.9 64,167,306 52.7 0301 DIRECTOR MEETING FEES 1,855 4,718 2,863-154.3- 11,130 25,769 14,639-131.5- 22,261 115.8 0302 BOARD TRAINING AND CONF 4,166 268 3,898 93.6 24,996 10,553 14,443 57.8 50,000 21.1 0303 BOARD HEALTH BENEFITS 4,993 5,017 24- .5- 29,958 30,064 106- .4- 59,916 50.2 DIRECTOR FEES & EXPENSES 11,014 10,003 1,011 9.2 66,084 66,386 302- .5- 132,177 50.2 0402 LIME 33,333 18,046 15,287 45.9 199,998 143,223 56,775 28.4 400,000 35.8 0403 POLYMER 32,499 2,630 29,869 91.9 194,994 135,321 59,673 30.6 390,000 34.7 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 34,998 10,376 24,622 70.4 70,000 14.8 0406 OTHER CHEMICALS 48,333 35,389 12,944 26.8 289,998 244,058 45,940 15.8 580,000 42.1 0407 HYPOCHLORITE 17,916 21,887 3,971- 22.2- 107,496 99,876 7,620 7.1 215,000 46.5 0408 SODIUM HYDROXIDE 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 137,914 77,952 59,962 43.5 827,484 632,854 194,630 23.5 1,655,000 38.2 - 0501 ELECTRICAL 132,048 62,931 69,117 52.3 792,288 310,577 481,711 60.8 1,584,600 19.6 0502 NATURAL GAS 199,707 174,519 25,188 12.6 1,198,242 892,279 305,963 25.5 2,396,500 37.2 0503 LAND-FILL GAS 33,333 0 33,333 100.0 199,998 124,259 75,739 37.9 400,000 31.1 PREPARED 1/08/16, 16:27:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------------------------------------- 0504 WATER 8,644 15,728 7,084- 82.0- 51,864 47,659 4,205 8.1 103,750 45.9 0505 TELEPHONE 24,614 15,302 9,312 37.8 147,684 122.,345 25,339 17.2 295,400 41.4 UTILITIES 398,346 268,480 129,866 32.6 2,390,076 1,497,119 892,957 37.4 4,780,250 31.3 0601 OUTSIDE VEH/EQUIP REPAIR 5,416 3,509 1,907 35.2 32,496 61,818 29,322- 90.2- 65,000 95.1 0602 VEHIC/EQUIP REPAIR MAINT 12,000 9,999 2,001 16.7 72,000 37,005 34,995 48.6 144,000 25.7 0603 GENERAL REPAIRS & MAINT 88,056 69,211 18,845 21.4 528,336 476,021 52,315 9.9 1,056,750 45.0 0604 OUTSIDE REPAIRS & MAINT 292,035 317,715 25,680- 8.8- 1,661,027 1,373,562 287,465 17.3 3,505,600 39.2 0605 COMPUTER REPAIRS & MAINT 39,792 39,552 240 - .6 320,775 231,739 89,036 27.8 559,550 41.4 0606 REAL PROPERTY REPAIRS 3,250 0 3,250 100.0 19,500 7,309 12,191 62.5 39,000 18.7 REPAIRS & MAINTENANCE 440,549 439,986 563 .1 2,634,134 2,187,454 446,680 17.0 5,369,900 40.7 0701 ASH REMOVAL 13,666 7,348 6,318 46.2 81,996 55,064 26,932 32.8 164,000 33.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 12,498 662 11,836 94.7 25,000 2.6 0703 GRIT REMOVAL 1,250 0 1,250 100.0 7,500 1,680 5,820 77.6 15,000 11.2 0704 JANITORIAL & REFUSE REMOV 24,567 2,695 21,872 89.0 147,402 125,824 21,578 14.6 294,850 42.7 0705 SPOILS REMOVAL 0 0 0 .0 0 98 98- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 24,974 14,655 10,319 41.3 205,844 136,022 69,822 33.9 411,700 33.0 0707 MOBILE COLLECTION-HHW 4,166 , 0 4,166 100.0 24,996 0 24,996 100.0 50,000 .0 HAULING & DISPOSAL 70,706 24,698 46,008 65.1 480,236 319,350 160,886 33.5 998,550 32.0 0801 PROFESSIONAL SERVICES 13,253 1,377 11,876 89.6 79,518 40,665 38,853 48.9 159,050 25.6 0802 LEGAL SERVICES-BOARD 12,866 0 12,866 100.0 77,196 24,330 52,866 68.5 154,400 15.8 0803 LEGAL SERVICES-STAFF 28,898 1,617 27,281 94.4 163,388 105,030 58,358 35.7 326,850 32.1 PROFESSIONAL & LEGAL SERV 55,017 2,994 52,023 94.6 320,102 170,025 150,077 46.9 640,300 26.6 0901 OUTSIDE SAFETY SERVICES 16,033 2,690 13,343 83.2 96,198 25,804 70,394 73.2 192,420 13.4 0902 TECHNICAL SERVICES 269,986 233,664 36,322 13.5 1,651,716 1,258,263 393,453 23.8 3,289,195 38.3 0903 DATA PROCESSING SERVICES 25 0 25 100.0 150 0 150 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 101,606 99,356 2,250 2.2 160,236 157,385 2,851 1.8 297,600 52.9 0905 REPROGRAPHIC SERVICES 882 0 882 100.0 5,292 0 5,292 100.0 10,600 .0 0906 RECRUITMENT 7,750 1,627 6,123 79.0 46,500 51,813 5,313- 11.4- 93,000 55.7 OUTSIDE SERVICES 396,282 337,337 58,945 14.9 1,960,092 1,493,265 466,827 23.8 3,883,115 38.5 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 8,279 7,002 45.8 91,686 75,826 15,860 17.3 183,450 41.3 _ 1102 GASOLINE, OIL & FUEL 22,666 22,074 592 2.6 135,996 109,733 26,263 19.3 272,000 40.3 1103 OPERATING SUPPLIES 103,576 70,588 32,988 31.8 621,456 571,960 49,496 8.0 1,243,090 46.0 1104 OPERATING FUEL 1,916 6,676 4,760-248.4- 11,496 8,078 3,418 29.7 23,000 35.1 1105 LABORATORY SUPPLIES 12,957 14,109 1,152- - 8.9- 77,742 55,707 22,035 28.3 155,500 35.8 1106 SAFETY SUPPLIES 27,738 6,524 21,214 76.5 166,428 54,065 112,363 '67.5 333,005 16.2 1108 INVENTORY OVER/SHORT 0 455- 455 .0 0 2,380- 2,380 .0 0 .0 MATERIALS & SUPPLIES 184,134 127,795 56,339 30.6 1,104,804 872,989 231,815 21.0 2,210,045 39.5 PREPARED 1/08/16, 16:27:58 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------------------------------------ 1201 RENTS & LEASES .13,966 18,757 4,791- 34.3- 83,796 74,022 9,774 11.7 167,700 44.1 1202 PUBLIC AGENCY FEES 11,157 734 10,423 93.4 466,442 445,599 20,843 4.5 533,940 83.5 1203 PUBLIC INFORMATION 27,123 22,396 4,727 17.4 162,738 132,007 30,731 18.9 325,500 40.6 1204 TUITION REIMBURSEMENT 7,350 0 7,350 100.0 29,100 283 28,817 99.0 58,250 .5 1205 TECH TRAIN, CONF & MEETS 29,248 12,622 16,626 56.8 175,488 109,147 66,341 37.8 351,080 31.1 1206 CERTIFICATION & LICENSES 2,303 960 1,343 58.3 13,818 8,438 5,380 38.9 27,708 30.5 1208 SUBSCRIPTION/PUBLICATION 3,058 286 2,772 90.6 18,348 2,180 16,168 88.1 36,833 5.9 1209 MILEAGE REIMBURSEMENTS 848 0 848 100.0 5,088 2,751 2,337 45.9 10,270 26.8 1210 PUBLIC NOTICES 507 0 507 100.0 3,042 773 2,269 74.6 6,100 12.7 1211 OUTSIDE ORGANIZATION FEES 5,789 39,624 33,835-584.5- 376,734 374,595 2,139 .6 439,175 85.3 1212 EMPLOYEE MEMBERSHIPS 3,857 1,850 2,007 52.0 2.3,142 18,578 4,564 19.7 46,455 40.0 1213 MISCELLANEOUS 3,966 1,708 2,258 56.9 23,796 11,043 12,753 53.6 47,710 23.1 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958 100.0 35,748 0 35,748 100.0 77,500 .0 OTHER EXPENSES 114,130 98,937 15,193 13.3 1,417,280 1,179,416 237,864 16.8 2,128,221 55.4 NET EXPENSES 9,197,565 8,771,912 425,653 4.6 47,198,733 44,610,948 2,587,785 5.5 87,464,864 51.0 TOTAL EXPENSE 9,197,565 8,771,912 425,653 4.6 47,198,733 44,610,948 2,587,785 5.5 87,464,864 51.0 W PREPARED 1/08/16, 16:27:58 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET $ --------------------------------------------------------------------------------------------------------------------------------- SALARIES & WAGES 520,458 497,872 22,586 4.3 3,122,748 2,858,874 263,874 8.5 6,245,588 45.8 EMPLOYEE BENEFITS 1,343,127 1,328,127 15,000 1.1 8,214,217 7,757,862 456,355 5.6 13,596,100 57.1 CAPITALIZED ADM OVERHEAD 4,536- 1,121- 3,415- 75.3 27,216- 7,815- 19,401- 71.3 54,440- 14.4 " DIRECTOR FEES & EXPENSES 11,014 10,003 1,011 9.2 66,084 66,386 302- .5- 132,177 50.2 UTILITIES 6,833 3,710- 10,543 154.3 40,998 27,482 13,516 33.0 82,000 33.5 REPAIRS & MAINTENANCE 36,624 36,927 303- .8- 302,667 237,602 65,065 21.5 522,550 45.5 PROFESSIONAL & LEGAL SERV 43,097 2,994 40,103 93.1 248,582 127,913 120,669 48.5 497,200 25.7 OUTSIDE SERVICES 136,179 82,567 53,612 39.4 867,674 702,101 165,573 19.1 1,812,300 38.7 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 3,628 25,750 87.7 176,268 67,786 108,482 61.5 352,615 19.2 OTHER EXPENSES 51,955 29,599 22,356 43.0 302,730 215,076 87,654 29.0 611,670 35.2 ADMINISTRATION 2,174,129 1,986,886 187,243 8.6 14,814,752 14,403,267 411,485 2.8 25,297,760 56.9 SALARIES &WAGES 704,149 670,184 33,965 4.8 4,224,894 4,012,729 212,165 5.0 8,449,837 47.5 EMPLOYEE BENEFITS 1,263,100 1,246,740 16,360 1.3 4,170,600 4,076,418 94,182 2.3 7,659,981 53.2 CAPITALIZED ADM OVERHEAD 292,415- 191,084- 101,331- 34.7 1,754,490- 1,376,999- 377,491- 21.5 3,509,001- 39.2 UTILITIES 16,481 16,391 90 .5 98,886 82,153 16,733 16.9 197,800 41.5 REPAIRS & MAINTENANCE 15,474 2,004 13,470 87.0 92,844 28,143 64,701 69.7 185,750 15.2 HAULING & DISPOSAL 30,056 15,659 14,397 47.9 236,336 147,273 89,063 37.7 472,700 31.2 PROFESSIONAL & LEGAL SERV 10,755 0 10,755 100.0 64,530 35,750 28,780 44.6 129,100 27.7 OUTSIDE SERVICES 222,796 214,110 8,686 3.9 868,576 491,201 377,375 43.4 1,623,025 30.3 MATERIALS & SUPPLIES 30,016 22,242 7,774 25.9 180,096 124,272 55,824 31.0 360,330 34.5 OTHER EXPENSES 27,436 10,239 17,197 62.7 906,116 775,651 130,465 14.4 1,099,300 70.6 ENGINEERING 2,027,848 2,006,485 21,363 1.1 9,088,388 8,396,591 691,797 7.6 16,668,822 50.4 SALARIES &.WAGES 50.1,221 472,769 28,452 5.7 3,007,326 2,850,224 157,102 5.2 6,014,774 47.4 EMPLOYEE BENEFITS 963,672 951,373 12,299 1.3 3,308,205 3,281,048 27,157 .8 6,122,018 53.6 CAPITALIZED ADM OVERHEAD 10,424- 1,934- 8,490- 81.4 62,544- 17,123- 45,421- 72.6 125,104- 13.7 UTILITIES 11,449 14,026 2,577- 22.5- 68,694 65,752 2,942 4.3 137,400 47.9 REPAIRS & MAINTENANCE 143,434 145,611 2,177- 1.5- 768,521 410,959 357,562 46.5 1,721,250 23.9 HAULING & DISPOSAL 7,066 904 6,162 87.2 42,396 34,434 7,962 18.8 122,800 28.0 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 2,496 3,149 653- 26.2- 5,000 63.0 OUTSIDE SERVICES 6,909 2,935 3,974 57.5 41,454 25,298 16,156 39.0 82,940 30.5 MATERIALS & SUPPLIES 63,954 49,267 14,687 23.0 383,724 326,426 57,298 14.9 767,500 42.5 OTHER EXPENSES 12,299 8,199 4,100 33.3 73,794 61,742 12,052 16.3 147,676 41.8 COLLECTION SYSTEM OPS. 1,699,996 1,643,150 56,846 3.3 7,634,066 7,041,909 592,157 7.8 14,996,254 47.0 SALARIES & WAGES 780,032 . 780,033 1- .0 4,680,192 4,542,587 137,605 2.9 9,360,517 48.5 EMPLOYEE BENEFITS 1,442,194 1,439,863 2,331 .2 4,857,654 4,860,772 3,118- .1- 8;956,616 54.3 CAPITALIZED ADM OVERHEAD 9,752- 10,854- 1,102 11.3- 58,512- 47,341- 11,171- 19.1 117,048- 40.4 CHEMICALS 102,081 37,488 64,593 63.3 612,486 392,501 219,985 35.9 1,225,000 32.0 UTILITIES 320,472 202,660 117,812 36.8 1,922,832 1,108,599 814,233 42.3 3,845,700 28.8 REPAIRS & MAINTENANCE 220,855 226,789 5,934- 2.7- 1,325,130 1,371,030 45,900- 3.5- 2,650,400 51.7 HAULING & DISPOSAL 32,851 7,381 25,470 77.5 197,106 133,252 63,854 32.4 394,250 33.8 PROFESSIONAL & LEGAL 749 0 749 100.0 4,494 2,822 1,672 37.2 9,000 31.4 OUTSIDE SERVICES 24,057 6,664 17,393 72.3 144,342 134,567 9,775 6.8 288,750 46.6 MATERIALS & SUPPLIES 57,320 45,554 11,766 20.5 343,920 335,552 8,368 2.4 688,000 48.8 OTHER EXPENSES 19,291 11,116 8,175 42.4 115,746 69,700 46,046 39.8 231,742 30.1 PREPARED 1/08/16, 16:27:58 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ------------------------------ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE % BUDGET ----------------------------------------------------------------------------------------------------------------------------------- PLANT OPERATIONS 2,990,150 2,746,694 243,456 8.1 14,145,390 12,904,041 1,241,349 8.8 27,532,927 46.9 SALARIES & WAGES 72,696 72,848 152- .2- 436,176 443,492 7,316- 1.7- 872,369 50.8 EMPLOYEE BENEFITS 116,485 121,788 5,303- 4.6- 382,395 423,521 41,126- 10.8- 701,513 60.4 CAPITALIZED ADM OVERHEAD 534- 0 534-100.0 3,204- 0 3,204-100.0 6,414- .0 CHEMICALS 35,833 33,880 1,953 5.5 214,998 198,079 16,919 7.9 430,000 46.1 UTILITIES 43,111 39,113 3,998 9.3 258,666 213,133 45,533 17.6 517,350 41.2 REPAIRS & MAINTENANCE 24,162 28,655 4,493- 18.6- 144,972 135,187 9,785 6.7 289,950 46.6 HAULING & DISPOSAL 733 754 21- 2.9- 4,398 4,391 7 .2 8,800 49.9 OUTSIDE SERVICES 6,341 3,972 2,369 37.4 38,046 32,433 5,613 14.8 76,100 42.6 MATERIALS & SUPPLIES 3,466 7,058 3,592-103.6- 20,796 14,571 6,225 29.9 41,600 35.0 OTHER EXPENSES 3,149 160 2,989 94.9 18,894 17,252 1,642 8.7 37,833 45.6 PUMP STATIONS 305,442 308,228 2,786- .9- 1,516,137 1,482,059 34,078 2.2 2,969,101 49.9 SALARIES & WAGES 0 4,751 4,751- .0 0 122,259 122,259- .0 0 .0 EMPLOYEE BENEFITS 0 2,375 2,375- .0 0 61,582 61,582 .0 0 .0 CHEMICALS - 0 6,584 6,584- .0 0 42,274 42,274- .0 0 .0 UTILITIES 0 0 0 .0 0 0 0 .0 0 .0 REPAIRS & MAINTENANCE 0 0 0 .0 0 4,533 4,533- .0 0 .0 PROFESSIONAL & LEGAL SERV 0 0 0 .0 0 391 391- .0 0 .0 OUTSIDE SERVICES 0 27,089 27,089- .0 0 107,665 107,665- .0 0 .0 MATERIALS & SUPPLIES 0 46 46- .0 0 4,382 4,382- .0 0 .0 OTHER EXPENSES 0 39,624 39,624- .0 0 39,995 39,995- .0 0 .0 RECYCLED WATER 0 80,469 80,469- .0 0 383,081 383,081- .0 0 .0 FUND TOTALS 9,197,565 8,771,912 425,653 4.6 47,198,733 44,610,948 2,587,785 5.5 87,464,864 51.0 - PREPARED 1/08/16, 16:27:58 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ -------------`--------------------------------------------------------------------------------------------------------------------- 0101 SALARIES & WAGES-MGMNT. 250,617 247,778 2,839 1.1 1,503,702 1,426,018 77,684 5..2 3,007,461 47.4 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,133,536 108,792 4.9 13,453,968 12,678,600 775,368 5.8 26,908,108 47.1 0103 SALARIES & WAGES-COMP ABS 25,000 19,723 5,277 21.1 150,000 151,019 1,019- .7- 300,000. 50.3 0105 OVERTIME 91,194 71,059 20,135 22.1 547,164 435,073 112,091 20.5 1,094,493 -39.8 0106 STANDBY PAID 18,916 26,360 7,444- 39.4- 113,496 139,455 25,959- 22.9- 227,023 61.4 0110 SALARY VACANCY 49,499- 0 49,499-100.0 296,994- 0 296,994-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 1- .0 0 0 0 .0 0 .0 0150 CAPITALIZED SALARIES 259,216 166,996 92,220 35.6 1,555,296 1,177,729 377,567 24.3 3,110,682 37.9 0151 OVERTIME 10,244 2,739 7,505 73.3 61,464 22,670 38,794 63.1 122,991 18.4 0152 SALARY VACANCY 4,750- 0 4,750-100.0 28,500- 0 28,500-100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,668,192 175,074 6.2 17,059,596 16,030,564 1,029,032 6.0 34,119,758 47.0 0201 WORKERS' COMPENSATION INS 45,072 39,535 5,537 12.3 270,432 330,446 60,014- 22.2- 541,210 61.1 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 15,000 25,012 10,012- 66.7- 30,000 83.4 0203 FEDERAL MEDICARE TAX 39,844 37,859 1,985 5.0 239,064 225,935 13,129 5.5 478,456 47.2 0204 MEDICAL & HEALTH INSUR 959,497 947,834 11,663 1.2 5,756,982 5,328,166 428,816 7.4 11,514,341 46.3 0205 RETIREMENT CONTRIBUTION 4,129,265 4,003,138 126,127 3.1 12,275,593 11,481,652 793,941 6.5 22,051,213 52.1 0206 DEFERRED COMP. CONTRIB 161,300 108,400 52,900 32.8 967,800 848,525 119,275 12.3 1,935,908 43.8 0207 DENTAL INSURANCE 83,004 80,793 2,211 2.7 498,024 482,442 15,582 3.1 996,399 48.4 0208 LONG-TERM DISABILITY INS 6,750 6,288 462 6.8 40,500 37,774 2,726 6.7 - 81,267 46.5 0209 LIFE INSURANCE- 15,363 10,229 5,134 33.4 92,178 60,683 31,495 34.2 184,695 .32.9 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 95,414-100.0 572,484- 0 572,484-100.0 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 1- 1 .0 0 0 0 .0 0 .0 EMPLOYEE BENEFITS. 5,347,181 5,234,075 113,106 2.1 22,244,689 21,450,422 794,267 3.6 39,660,089 54.1 TOTAL SALARY AND BENEFITS 8,190,447 7,902,267 288,180 3.5 39,304,285 37,480,986 1,823,-299 4.6 73,779,847 50.8 PREPARED 1/08/16, 16:28:10 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2015 ---------------- 002 SEWER CONSTRUCTION ---------------------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 1,006,562.14 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 59,100,000.00 ACCOUNTS RECEIVABLE 78,904.44 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 24,170.98 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,268,613.63 DUE FROM R/E 53,044,380.61 DUE FROM S/I .00 DUE FROM DEBT FUND 3,142,770.00 ------------- TOTAL CURRENT ASSETS 117,954,906.73 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR-BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR-TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR-PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR-FURN & EQUIP .00 VEHICLES .00 ACC DEPR-VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC-RECY WATER .00 ACC DEPR-SEWAGE COL SYS .00 ACC DEPR-OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR-CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 11,182,577.71 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 11,182,577.71 -------------- TOTAL ASSETS 129,137,484.44 -------------- LIABILITIES DUE TO R/E 93,265,006.12- DUE TO S/I 2,350,000.00- DUE TO DEBT FUND 64,394.68- PREPARED 1/08/16, 16:28:10 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2015 ----------------------------------------------------------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNTS PAYABLE 126,100.00- SALES TAX PAYABLE 1,751.13- REFUNDABLE CONST BONDS 153,398.60- UNEARNED INTEREST 40,374.45- PROJECT RETENTION PAYABLE 244,942.65- ------------- TOTAL LIABILITIES 96,245,967.63- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE - 19,988,451.28- EXPENDITURE SUMMARY .00 REVENUE SUMMARY 12,903,065.53- ------------- TOTAL FUND EQUITY 32,891,516.81- TOTAL LIABILITIES AND FUND EQUITY 129,137,484.44- PREPARED 1/08/16, 16:27:50 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 50V OF YEAR LAPSED ACCOUNTING PERIOD 6/2016 - CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE 4 ESTIMATE % ----------------------------------------------------------------------------------------------------------------------------------- 2301 SEWER SVC CHRG-COUNTY 4,298,300 4,508,368 210,068 4.9 4,298.,300 4,688,987 390,687 9.1 8,110,000 57.8 SEWER SERVICE CHARGES 4,298,300 4,508,368 210,068 4.9 4,298,300 4,688,987 390,687 9.1 8,110,000 57.8 - 1500 MAIN LINES INSPECTION 14,166 6,924 7,242- 51.1- 84,996 184,917 99,921 117.6 170,000 108.8 1600 PLAN REVIEW 5,833 4,686 1,147- 19.7- 34,998 27,825 7,173- 20.5- 70,000 39.8 1900 OVERTIME INSPECTION 208 0 208-100.0- 1,248 8,945 7,697 616.7 2,500 357.8 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 350,736 164,597- 31.9- 3,091,998 3,140,398 . 48,400 1.6 6,184,000 50.8 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 89,640 52,140 139.0 225,000 250,166 25,166 11.2 450,000 55.6 4400 CAPACITY USE CHARGE 10,416 0 10,416-100.0- 62,496 169,383 106,887 171.0 125,000 135.5 -4500 INTEREST INCOME 15,583 93,451 77,868 499.7 93,498 143,153 49,655 53.1 187,000 76.6 4600 TAX REVENUE 4,331,800 4,032,115 299,685- 6.9- 4,531,800 4,275,867 . 255,933- 5.6- 10,060,000 42.5 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- 996 4,924 3,928 394.4 2,000 246.2 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 8,500 8,500 .0 0 8,500 8,500 .0 0 .0 OTHER REVENUES 4,931,005 4,586,052 344,953- 7.0- 8,127,030 8,214,078 87,048 1.1 20,657,500 39.8 FUND TOTALS 9,229,305 9,094,420 134,885- 1.5- 12,425,330 12,903,065 477,735 3.8 28,767,500 44.9 � Z PREPARED 1/08/16, 16:34:21 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- 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 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 2,409,196 89 350,000 138,250 40 28,034 288,804 7311 TP SAFETY ENHCMNT PH4 REV 340,000 690,000 311,296 92 500,000 119,849 24 61,387 28,704 7312 ASH FACILITY IMPROVEMENTS 90,000 1,320,000 12,174 14 90,000 12,174 14 2,784 77,826 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 19,821 50 220,000 8,025 4 3,663 20,179 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 3,225,076 65 2,800,000 491,738 18 95,868 1,767,924 - ONE-TIME RENOVATION 7286 CENTR & CAKE PUMP UPGRADE 200,000 2,000,000 82,499 41 370,000 71,956 19 2,270 117,501 7291 PUMP/BLOWER SEISMIC UPGRD 555,000 5,552,000 491,514 89 1,120,000 87,028 8 55,279 63,486 7292 SWITCHGEAR REFURBISHMT-P2 420,000 1,420,000 255,596 61 350,000 59,133 17 5,462 164,404 7297 WET SCRBR CAUSTIC INJ SYS 250,000 9,026,000 244,417 98 600,000 174,653 29 13,714 5,583 7304 INSTR & CNTRL-PLC UPGRADE 335,000 833,000 231,095 69 157,000 53,566 34 0 103,905 7317 PLANT CNTRL SYS NET UPGD 160,000 530,000 7,580 5 115,000 7,580 7 0 152,420 _ 7324 SUB 16 SWITCHGEAR REPL. 600,000 2,100,000 12,418 2 350,000 12,418 4 11,321 587,582 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 48,565 12 400,000 48,565 12 6,640 351,435 7339 TP CNTRL SYS I/O REPLACMT 100,000 4,300,000 0 0 100,000 0 0 0 100,000 SUB-TOTAL 3,020,000 32,661,000 1,373,684 46 3,562,000 514,899 15 94,686 1,646,316 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 694,571 44 1,500,000 404,495 27 137,060 875,429 7319 LABORATORY UPGRD & REPAIR 348,000 648,000 199,627 57 200,000 76,849 38 18,729 148,373 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 22,896 9 250,000 22,896 9 3,906 227,104 SUB-TOTAL 2,258,000 6,188,000 943,662 42 2,305,000 506,028 22 159,695 1,314,338 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 14,507,403 97 566,000 819,140 145 96,664 439,597 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 700,293 . 98 25,000 16,406 66 1,284 14,157 SUB-TOTAL : 15,661,450 15,661,450 15,207,696 97 591,000 835,546 141 97,948 453,754 UNALLOCATED AUTHORIZATIONS 8,265,000 0 PROGRAM CONTINGENCY 698,000 0 Treatment Plant 34,895,450 64,622,450 20,750,118 60 9,258,000 2,348,211 25 448,197 14,145,332 PREPARED 1/08/16, 16:34:21 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM./GM185L4 50t OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 _______________________________________________________________________________________________________________________________________ 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 EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET _______________________________________________________________________________________________________________________________________ I� PREPARED 1/08/16, 16:34:21 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 50$ OF FISCAL YEAR ELAPSED - ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 ______________________________________________________________________________________________ ___ TYPE CS Collection System 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 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 472,000 472,000 241,827 51 150,000 107,176 72 642 230,173 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 2,325,096 59 2,948,857 1,351,954 46 300,719 1,596,904 8417 SURVEY MONUMENT INSTALL 200,000 488,000 159,506 80 50,000 33,575 67 5,761 40,494 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 2,942,873 93 1,975,275 1,763,953 89 348,761 211,327 8422 WC SEWER RENOV PH 11 150,000 3,750,000 109,393 73 50,000 11,497 23 1,614 40,607 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,000 363,760 56 490,553 205,309 42 38,645 286,240 8424 M1 CIPP REHABILITATN PRJ 2,776,000 2,776,000 2,316,533 83 2,060,000 1,911,350 93 1,328 459,467 8426 LAFAYETTE SEWER REN.PH 10 705,000 3,755,000 483,323 69 555,000 333,535 60 68,526 221,677 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 54,702 37 150,000 54,702 37 1,038 95,298 8434 C.S. URGENT PROJECTS 300,000 300,000 11,095 4 270,000 11,095 4 428 288,905 8437 MARTINEZ SEWER REN. PHS 150,000 3,150,000 5,426 4 150,000 5,426 4 642 144,574 SUB-TOTAL : 13,029,200 31,616,200 9,146,551 70 8,899,685 5,789,572 65 768,104 3,882,649 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 1,350,000 483,354 40 801,600 108,290 14 8,742 718,246 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 405,738 86 165,558 101,301 61 3,638 64,262 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 1,227,894 45 1,568,158 319,895 20 12,380 1,496,206 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,400,000 10,700,000 1,328,827 95 3,120,000 195,613 6 43,848 71,173 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 2,577,451 97 700,000 609,849 87 87,678 89,549 SUB-TOTAL 4,067,000 14,640,000 3,906,278 96 3,820,000 805,462 21 131,526 160,722 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 819,000 614,714 96 100,000 10,531 11 10,531 25,286 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 1,770,000 730,277 82 106,555 12,601 12 10,531 159,723 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 692,735 75 150,000 13,148 9 642 235,265 8404 LAFAYETTE SEWER RENOV PH8 2,975,000 2,735,000 2,948,426 99 0 352,060 0 0 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 2,770,240 92 200,000 183,248- 92- 428 249,760 PREPARED 1/08/16, 16:34:21 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING - PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- 8413 WC SEWER RENOV PH 10 3,884,000 3,884,000 3,788,660 98 0 27,578 0 858 95,340 8425 CATH. PROT. SYSTEMS PH 1 559,000 559,000 519,029 93 9,000 45,601 507 0 39,971 SUB-TOTAL : 11,977,000 12,286,000 11,327,841 95 361,000 257,721 71 1,928 649,159 UNALLOCATED AUTHORIZATIONS 17,607,400 0 PROGRAM CONTINGENCY 260,000 0 Collection System 50,554,700 64,683,200 26,338,841 52 14,755,398 7,185,251 49 924,469 24,215,859 I� PREPARED 1/08/16, 16:34:21 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 503 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 _ _________________________________________________________________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET _______________________________________________________________________________________________________________________________________ VEHICLES, EQUIP & PORN 8516 2015-16 EQUIP & VEHICLES 450,000 450,000 17,501 4 . 450,000 17,501 4 0 432,499 9999 CAPITAL PROJECT 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 0 487,541 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 852,000 852,000 770,397 90 271,000 194,062 72 19,583 81,603 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 9,800,000 972,627 97 1,300,000 113,767 9 64,442 27,373 8242 CMMS REPLACEMENT 558,000 675,000 163,148 29 508,000 122,168 24 12,104 394,852 SUB-TOTAL 2,675,000 11,752,000 2,128,616 80 2,121,558 429,997 20 96,129 546,384 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 0 106,137 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 HOB IMPROVEMENTS 434,000 433,000 292,973 68 110,000 17,075 16 102 141,027 8236 DISTRICT EASEMENT ACQUIS 140,000 241,000 120,750 86 12,000 9,799 82 0 19,250 8237 BUFFER & RENTAL PROP. IMP. 279,000 279,000 249,602 90 212,000 207,889 98 95,456 29,398 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 403,351 82 240,000 340,130 142 28,576 86,649 8243 SERVER ROOM RELOC. PROD. 200,000 1,200,000 47,956 24 93,000 12,695 14 0 152,044 8246 SUN EDISON PWR PURCH AGMT 73,000 73,000 56,488 77 0 56,488 0 28,942 16,512 I SUB-TOTAL : 2,086,000 3,468,000 1,496,296 72 763,000 648,825 85 153,076 589,704 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 780,111 65 600,000 190,926 32 20,956 419,889 SUB-TOTAL : 1,200,000 2,700,000 780,111 65 600,000 190,926 32 20,956 419,889 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 0 448,171 SUB-TOTAL : 7,663,200 7,663,200 7,206,562 94 307,916 97,770 32 0 456,638 UNALLOCATED AUTHORIZATIONS 1,367,000 0 PROGRAM CONTINGENCY 236,000 0 General Improvements 15,677,200 26,033,200 11,574,044 74 4,242,474 1,389,977 33 270,161 4,103,156 PREPARED 1/08/16, 16:34:21 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 50% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 _______________________________________________________________________________________________________________________________________ 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 PTD THIS FY YEAR YTD MONTH BUDGET -------------------------------------------------------------------------------------------------------------------------------------- V PREPARED 1/08/16, 16:34:21 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 50$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2015 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROTECT EXPENDED EXP CIS EST THIS RXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS REW 280,000 280,000 265,947 95 0 0 0 0 14,053 7300 REFINERY RECYCLED WATER 595,000 595,000 342,690 58 4,000 12,045 301 6,819 252,310 7306 ZONE 1 RECYCLED WATER 395,000 660,000 206,244 52 29,000 89,239 308 19,405 188,756 7345 FILTER PLANT 200,000 350,000 27,177 14 200,000 27,177 14 0 172,823 7347 REW COMM TRUCK FILL STATN 115,000 115,000 2,623 2 115,000 2,623 2 2,623 112,377 SUB-TOTAL : 1,585,000 2,000,000 844,681 53 348,000 131,084 38 28,847 740,319 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,965,000 3,965,000 3,957,185 100 87,000 128,076 147 0 7,815 SUB-TOTAL 3,965,000 3,965,000 3,957,185 100 87,000 128,076 147 0 7,815 UNALLOCATED AUTHORIZATIONS 250,000 0 PROGRAM CONTINGENCY 0 0 Recycled Water 5,800,000 5,965,000 4,801,866 83 435,000 259,160 60 28,847 998,134 GRAND TOTAL 106,927,350 161,303,850 63,464,869 0 28,690,872 11,182,599 0 1,671,674 43,462,481 I� CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS DECEMBER,2015 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86-2/90 ---- 1 (1) 45,100,000 17,100,000 28,000,000 45,100,000 45,121,717 76.31% 8,725.42 37,724.74 46,450.16 906 Toyota Comm Paper 12/21/15 7/22/16 203 0.844 4,975,033 0 5,000,000 5,000,000 4,980,223 8.46% 1,283.33 0.00 1,283.33 907 UBOC NCD 12/21/15 7/22/16 203 0.64 5,000,000 0 5,000,000 5,000,000 4,995,463 8.46% 977.78 0.00 977.78 908 ABBEY Comm Paper 12/21/15 7/22/16 203 0.74 3,982,404 0 4,000,000 4,000,000 3,981,051 6.77% 904.44 0.00 904.44 (4) 59,057,438 17,100,000 42,000,000 59,100,000 59,078,474 100.00% 11,890.97 37,724.74 49,615.71 (3) (5) (6) 1,264.81 1,264.81 11,890.97 38,989.55 50,880.52 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of December,2015 was 0.380%. (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 0.380%. (4) The market value of the portfolio on December 31,2015 was$59,078,474. 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 1/08/16, 16:28.:10 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT. AS OF 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF-INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ----------------------------------------------- CURRENT ASSETS CASH 134,833.32 TEMPORARY INVESTMENTS 4,900,000.00 ACCRUED INTEREST A/R 4,790.63 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 2,350,000.00 DUE FROM DEBT FUND .00 -------------- TOTAL ASSETS 7,389,623.95 LIABILITIES DUE TO R/E 1,601.00- DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE 59.61- GASB10 ACTUARIAL RESERVE 1,500,000.00- UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 ------------- TOTAL LIABILITIES 1,501,660.61- 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 1,378,792.65 REVENUE SUMMARY 2,358,034.18- TOTAL FUND EQUITY 5,887,963.34- -------------- TOTAL LIABILITIES AND FUND EQUITY 7,389,623.95- -------------- -------------- PREPARED 01/12/16, 14:02:31 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 07/2016 PERIOD ENDING: 12/31/2015 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4501 INTEREST 243 376 133 54.73 1,458 1,850 392 26.89 2,920 63.36 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0- .00 * SUB-FUND A 243 376 133 54.73 1,458 1,850 392 26.89 2,920 63.36 4501 INTEREST 579 1,254 675 116.58 _ 3,474 6,163 2,689 77.40 6,950 88.68 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB-FUND B 579 1,254 675 116.58 3,474 6,163 2,689 77.40 6,950 88.68 4501 INTEREST 210 3 207- 98.57- 1,260 21 1,239- 98.33- 2,530 .83 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 1,500,000 2,350,000 850,000 56.67 1,500,000 156.67 7501 INSURANCE RECOVERY - NNW 0 0 0 .00 0 0 0 .00 72,975 .00 * SUB-FUND C 210 3 207- 98.57- 1,501,260 2,350.,021 848,761 56.54 1,575,505 149.16 ------------ - ------------ --------- ------------ ------------ -------- 1,032 1,633 601 58.24 1,506,192 2,358,034 851,842 56.56 1,585,375 148.74 2� PREPARED 01/12/16, 14:02:29 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 07/2016 PERIOD ENDING: 12/31/15 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance & BUDGET E 1420 LOSSES 79,166 653,743 574,577- 725.79- 474,996 772,123 297,127- 62.55- 950,000 81.28 1421 LEGAL SERVICES 12,500 0 12,500 100.00 75,000 48,924 26,076 34.77 150,000 32.62 1422 TECHNICAL SERVICES 4,166 0 4,166 100.00 24,996 20,292 4,704 18.82 50,000 40.58 SUB-FUND A 95,832 653,743 557,911- 582.18- 574,992 841,339 266,347- 46.32- 1,150,000 73.16 1420 LOSSES 8,333 0 8,333 100.00 49,998 0 49,998 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 0 4,166 100.00 24,996 3,342 21,654 86.63 50,000 6.68 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 _ 7,500 0 7,500 100.00 15,000 .00 SUB-FUND B 13,749 0 13,749 100.00 82,494 3,342 79,152 95.95 165,000 2.03 1420 LOSSES 2,083 0 2,083 100.00 12,498 0 12,498 100.00 25,000 .00 1421 LEGAL SERVICES 0 0 0 .00 0 4,227 4,227- .00 0 .00 1422 TECHNICAL SERVICES 0 0 0 .00 0 0 0 .00 0 .00 1423 LIABILITY INSURANCE 0 0 0 .00 450,000 406,091 43,909 9.76 450,000 90.24 1424 PROPERTY INSURANCE 0 0 0 .00 125,000 123,793 1,207 .97 125,000 99.03 1425 INSURANCE CONSULTING 0 0 0 .00 0 0 0 .00 0 .00 1426 OUTSIDE CLAIMS ADJUSTMENT 166 0 166 100.00 996 0 996 100.00 2,000 .00 * SUB-FUND C 2,249 0 2,249 100.00 588,494 534,111 54,383 9.24 602,000 88.72 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 111,830 653,743 541,913- 484.59- 1,245,980 1,378,793 132,813- 10.66- 1,917,000 71.92 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS DECEMBER,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. LAW 10/99- ------ 1 (1) 5,400,000 5,400,000 (500,000) 4,900,000 4,902,359 100.00% 1,633.48 5,619.83 7,253.31 (3) 5,400,000 5,400,000 (500,000) 4,900,000 4,902,359 100.00% 1,633.48 5,619.83 7,253.31 (2) 852.87 852.87 1,633.48 6,472.70 8,106.18 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of December,2015 was 0.380%. (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 0.380%. (4) The market value of the portfolio on December 30,2015 was$4,902,359. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 1/08/16, 16:28:10 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 6/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2015 ------------------------------------------------------------------------------------------------------------------------------------ 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 3,779,654.00 - - - DUE FROM SIC 64,394.68 - DUE FROM S/I .00 -------------- TOTAL ASSETS 8,753,903.68 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 3,779,654.00- ------------- TOTAL FUND EQUITY 28,722,250.84 -------------- TOTAL LIABILITIES AND FUND EQUITY 8,753,903.68- PREPARED 01/12/16, 14:04:38 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 07/2016 PERIOD ENDING: 12/31/2015 ------ 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 3,779,654 3,779,654 0 .00 3,779,654 3,779,654 0 .00 3,779,654 100.00 • REVENUE 3,779,654 3,779,654 0 .00 3,779,654 3,779,654 0 .00 3,822,330 98.88 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 3,779,654 3,779,654 0 .00 3,779,654 3,779,654 0 .00 3,822,330 98.88 PREPARED 01/12/16, 14:04:36 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 07/2016 PERIOD ENDING: 12/31/2015 ------ MONTH-TO-DATE -------- --.---- YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance - - & Budget Actual Variance t BUDGET - t 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