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HomeMy WebLinkAbout05. January 2016 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT February 11, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALL67� 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 January, 2016: Expense Categories Total Labor Charges Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Svc Outside Services Self -Insurance Expense Materials & Supplies Favorable/(Unfavorable) Budgeted Actual Variance 39,387,912 38,933,674 454,238 965,398 723,488 241,910 2,788,422 1,909,939 878,483 3,074,683 2,694,015 380,668 550,942 414,656 136,286 372,619 226,544 146,075 2,256,374 1,774,398 481,976 1,500,000 2,350,000 (850,000) 1,288,938 1,032,729 256,209 Other Expenses 1,529,260 1,261,398 267,862 5. 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. Major expenses for CSO typically occur in the spring. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Legal expenses lower so far for both Board and Staff categories. 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 thus far for Public Information, Technical Training, Tuition Reimbursement, and Professional Expense Reimbursement. CENTRAL CONTRA COSTA SANITARY DISTRICT February 11, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALL04 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 January, 2016: Revenue Favorablel(Unfavorable) Categories Budgeted Actual Variance Explanation Sewer Svc Chg - County 4,298,300 4,689,335 391,035 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. Facilities Capacity Fees 3,607,331 3,363,897 (243,434) A low number of development projects in January. FINANCIAL STATEMENT SUMMARY January 2016 O & M Revenue January 2016 Actual Budget Variance O & M Expenses 6,785 6,593 (192) -2.9% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: J. Weeks YEAR-TO-DATE Actual Budget Variance 42,963 41,527 1,435 3.5% YEAR-TO-DATE Actual Budget Variance 51,396 53,792 2,396 4.5% Variance 454 0 242 879 381 136 146 482 256 268 3,246 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 2,396 Sewer Construction YEAR-TO-DATE Revenue 13,156 Expense 12,706 Over/Under 450 TEMPORARY INVESTMENTS: Held in District LAIF Account, Commercial Papers and CD's; LAIF yield as of January 2016 was 0.446%. PREPARED 2/09/16, 16:21:24 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2016 ------------------------------------------------------------------ - ---------------------------------------------------------------- 001 RUNNING EXPENSE ---------------------------------------- ------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 568,576.50 PETTY CASH 3,400.00 PAYROLL CLEARING 20,000.00 ACCOUNTS RECEIVABLE 291,947.29 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,840.40 ACCOUNTS RECEIVABLE -COBRA 758.66 - A/R -SSC DIRECT BILL 206,957.57 COMPUTER PURCHASE PROGRAM 9,431.97 DEPOSITS TO BANK ESCROW 100,052.41 PREPAID INSURANCE .00 PREPAID EXPENSES 987,579.84 PREPAID RETIREMENT 11,009,419.86 SUPPLIES & MATERIAL INV 2,083,164.15 DUE FROM SIC 93,682,674.55 DUE FROM S/I 1,601.00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS ------------- 108,965,886.88 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR-BUILDINGS 10,387,225.71 - TREATMENT PLANT 320,717,418.06 ACC DEPR-TREATMENT PLANT 200,602,861.01 - PUMPING STATIONS 56,046,562.93 ACC DEPR-PUMPING STATIONS 28,643,263.31 - SEWAGE COLLECTION FACIL 331,167,382.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,886,006.89 ACC DEPR-FURN & EQUIP 7,049,850.66 - VEHICLES 6,883,133.50 ACC DEPR-VEHICLES 4,418,386.18- RECY WATER INFRASTRUCTURE 19,065,139.00 ACCUM DEPRC-RECY WATER 7,276,986.60 - ACC DEPR-SEWAGE COL SYS 61,147,638.75 - ACC DEPR-OUTFALL 3,314,406.94 - CONTRIBUTED SEWER LINES 153,091,463.83 ACC DEPR-CONTRIB ASSETS 55,.204,676.89 - CONSTRUCTION IN PROGRESS 13,958,645.83 TOTAL NET PROPERTY, PLANT & EQUIPMENT 609,718,478.78 TOTAL ASSETS 718,684,365.66 -------------- -------------- LIABILITIES DUE TO SIC 57,054,296.99- ol PREPARED 2/09/16, 16:21:24 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2016 ------------------------------------ ----------------------------------------------------------------------------------------- - ---- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 3,779,654.00 - ACCOUNTS PAYABLE 182,946.91 - SALES TAX PAYABLE 13,252.68 - ACCRUED WAGES PAYABLE 1,040,460.98 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,770,497.05 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,076.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 4,029.94 - HEALTH NET 4,245.81 - OCCUPATIONAL HEALTH .00 DISABILITY INS 147.03 - LIFE INS 152.99 - DELTA DENTAL 713.88 - POST EMP. BENEFIT-OPEB 110,265.25 CAFETERIA PLAN PAYABLE 23,654.42 - PERMIT CLEARING 309.00 WORKERS' COMP INS PAYABLE 121,299.90 ACCRUED COMPENSATED ABS. 3,999,884.77 - REFUNDABLE DEPOSITS 34,530.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 158,432.96- PENSION/INFLOW/OUTFLOW 88,679,765.00 - REIMBURSEMENT FEES 129,201.84 - 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 14,067,189.71 - EXPENDITURE SUMMARY 51,395,707.61 REVENUE SUMMARY 42,962,721.56 - TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 156,652,069.10- 562,032,296.56- -------------- 718,684,365.66- -------------- -------------- 0 PREPARED 2/09/16, 16:20:31 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 588 OF YEAR LAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 ----------------------------------------------------------------- - ----------------------------------------------------------------- FUND 001 RUNNING EXPENSE OBJ-------------MONTH-TO-DATE---------------------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE !k ESTIMATE ACTUAL VARIANCE % ESTIMATE % ------------------------------------------------------------------------------------------------------------------------------------ 2200 SEWER SVC CHARGE -COUNTER 2300 SEWER SVC CHRG-COUNTY 2400 SEWER SVC CHRG-DIRECT 2500 SEWER SVC CHRG-PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES -CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT/APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 350D LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6400 RIGHT-OF-WAY FEES OTHER REVENUES 18,750 0 0 1,916- 16,834 0 0 27,500 6,000 1,000 50,000 83 0 10,000 833 6,000 36,769 166 0 4,000 0 0 5,000 7,083 83 154.517 5,580 13,170- 70.2- 131,250 176,065 0 0 .0 38,531,840 38,989,876 1,427- 1,427- .0 1,260,000 1,581,297 1,129- 787 41.1- 13,412- 28,263- 3,024 13,810- 82.0- 39,909,678 40,718,975 42,284 42,284 .0 0 0 42,284 31,936 6,110 2,502 56,191 50 71,856 27,717 2,250 4,620 31,333 0 23,193 10,480 3 75,694 18,468 29,785 0 392,188 FUND TOTALS 171,351 437,496 42,284 .0 4,436 16.1 110 1.8 1,502 150.2 6,191 12.4 33- 39.8- 71,856 .0 17,717 177.2 1,417 170.1 1,380- 23.0- 5,436- 14.8- 166-100.0- 23,193 .0 6,480 162.0 3 .0 75,694 .0 13,468 269.4 -22,702 320.5 83-100.0- 237,671 153.8 0 192,500 42,000 7,000 350,000 581 89,000 45,000 5,831 16,000 435,453 1,162 180,000 28,000 0 140,000 35,000 49,581 581 1,617,689 0 282,932 45,042 23,956 623,891 790 70,298 33,606 7,500 12,085 437,536 0 275,026 105,258 41,757 145,760 47,879 90,432 0 2.243.748 44,815 34.1 225,000 78.3 458,036 1.2 68,928,000 56.6 321,297 25.5 1,260,000 125.5 14,851-110.7 23,000-122.9 809,297 2.0 70,390,000 57.8 0 .0 13,700,000 .0 0 .0 13,700,000 .0 90,432 47.0 330,000 85.7 3,042 7.2 72,000 62.6 16,956 242.2 12,000 199.6 273,891 78.3 600,000 104.0 209 36.0 1,000 79.0 18,702- 21.0- 178,000 39.5 11,394- 25.3- 95,000 35.4 1,669 28.6 10,000 75.0 3,915- 24.5- 24,000 50.4 2,083 .5 619,300 70.7 1,162-100.0- 2,000 .0 95,026 52.8 75,000 366.7 77,258 275.9 48,000 219.3 41,757 .0 103,000 40.5 5,760 4.1 268,000 54.4 12,879 36.8 879,000 5.4 40,851 82.4 85,000 106.4 581-100.0- 1,000 .0 626,059 38.7 3,402,300 65.9 266,145 155.3 41,527,367 42,962,723 1,435,356 3.5 87,492,300 49.1 30 PREPARED 2/09/16, 16:21:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ----------------------------------------------------- PERIOD ENDING: 1/31/2016 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 1,754,319 1,673,796 80,523 4.6 3,007,461 55.7 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,200,736 41,592 1.9 15,696,296 14,879,342 816,954 5.2 26,908,108 55.3 0103 SALARIES & WAGES -COMP ABS 25,000 25,597 597- 2.4- 175,000 1 176,616 1,616- .9- 300,000 58.9 0105 OVERTIME 91,194 80,652 10,542 11.6 638,358 515,724 122,634 19.2 1,094,493 47.1 0106 STANDBY 18,916 36,269 17,353- 91.7- 132,412 175,726 43,314- 32.7- 227,023 77.4 0110 SALARY VACANCY 49,499- 0 49,499-100.0 346,493- 0 346,493-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 0 0 .0 0 1 1- .0 0 .0 SALARIES & WAGES 2,578,556 2,591,032 12,476- .5- 18,049,892 17,421,205 628,687 3.5 30,943,085 56.3 0201 WORKERS' COMPENSATION INS 43,588 39,242 4,346 10.0 305,116 362,565 57,449- 18.8- 523,316 69.3 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 17,500 25,012 7,512- 42.9- 30,000 83.4 0203 FEDERAL MEDICARE TAX 36,256 36,742 486- 1.3- 253,792 245,912 7,880 3.1 435,335 56.5 0204 MEDICAL & HEALTH INSUR 915,412 844,028 71,384 7.8 6,407,884 5,966,549 441,335 6.9 10,985,237 54.3 0205 RETIREMENT CONTRIBUTION 1,480,188 1,489,752 9,564- .6- 12,861,331 12,305,365 555,966 4.3 20,262,241 60.7 0206 DEFERRED COMP. CONTRIB 146,544 158,698 12,154- 8.3- 1,025,808 939,909 85,899 8.4 1,758,752 53.4 0207 DENTAL INSURANCE 78,669 79,314 645- .8- 550,683 542,341 8,342 1.5 944,272 57.4 0208 LONG-TERM DISABILITY INS 6,139 5,995 144 2.3 42,973 40,108 2,865 6.7 73,871 54.3 0209 LIFE INSURANCE 14,694 9,961 4,733 32.2 102,858 67,387 35,471 34.5 176,604 38.2 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 95,414-100.0 667,898- 0 667,898-100.0 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 2- 2 .0 0 .0 EMPLOYEE BENEFITS 2,628,576 2,663,733 35,157- 1.3- 23,561,647 23,124,933 436,714 1.9 37,036,228 62.4 0250 CAPITALIZED ADM OVERHEAD 317,661- 163,186- 154,475- 48.6 2,223,627- 1,612,464- 611,163- 27.5 3,812,007- 42.3 CAPITALIZED ADM OVERHEAD 317,661- 163,186- 154,475- 48.6 2,223,627- 1,612,464- 611,163- 27.5 3,812,007- 42.3 TOTAL LABOR CHARGES 4,889,471 5,091,579 202,108- 4.1- 39,387,912 38,933,674 454,238 1.2 64,167,306 60.7 0301 DIRECTOR MEETING FEES 1,855 2,980 1,125- 60.6- 12,985 28,749 15,764-121.4- 22,261 129.1 0302 BOARD TRAINING AND CONF 4,166 525 3,641 87.4 29,162 11,078 18,084 62.0 50,000 22.2 0303 BOARD HEALTH BENEFITS 4,993 4,993 0 .0 34,951 35,056 105- .3- 59,916 58.5 DIRECTOR FEES & EXPENSES 11,014 8,498 2,516 22.8 77,098 74,883 2,215 2.9 132,177 56.7 0402 LIME 33,333 0 33,333 100.0 233,331 143,223 90,108 38.6 400,000 35.8 0403 POLYMER 32,499 38,962 6,463- 19.9- 227,493 174,284 53,209 23.4 390,000 44.7 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 40,831 10,376 30,455 74.6 70,000 14.8 0406 OTHER CHEMICALS 48,333 51,671 3,338- 6.9- 338,331 295,729 42,602 12.6 580,000 51.0 0407 HYPOCHLORITE 17,916 0 17,916 100.0 125,412 99,876 25,536 20.4 215,000 46.5 0408 SODIUM HYDROXIDE 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 137,914 90,633 47,281 34.3 965,398 723,488 241,910 25.1 1,655,000 43.7 0501 ELECTRICAL 132,048 157,102 25,054- 19.0- 924,336 467,679 456,657 49.4 1,584,600 29.5 0502 NATURAL GAS 199,707 181,371 18,336 9.2 1,397,949 1,073,651 324,298 23.2 2,396,500 44.8 0503 LAND -FILL GAS 33,333 57,219 23,886- 71.7- 233,331 181,478 51,853 22.2 400,000 45.4 PREPARED 2/09/16, 16:21:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ PERIOD ENDING: 1/31/2016 OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % ------------------------------------------- BUDGET ACTUAL VARIANCE % - -------------------- BUDGET % 0504 WATER 8,644 2,249 6,395 74.0 60,508 49,908 10,600 17.5 103,750 48.1 0505 TELEPHONE 24,614 14,879 9,735 39.6 172,298 137,223 35,075 20.4 295,400 46.5 UTILITIES 398,346 412,820 14,474- 3.6- 2,788,422 1,909,939 878,483 31.5 4,780,250 40.0 0601 OUTSIDE VEH/EQUIP REPAIR 5,416 1,322 4,094 75.6 37,912 63,139 25,227- 66.5- 65,000 97.1 0602 VEHIC/EQUIP REPAIR MAINT 12,000 10,271 1,729 14.4 84,000 47,276 36,724 43.7 144,000 32.8 0603 GENERAL REPAIRS & MAINT 88,056 113,871 25,815- 29.3- 616,392 589,891 26,501 4.3 1,056,750 55.8 0604 OUTSIDE REPAIRS & MAINT 292,035 297,369 5,334- 1.8- 1,953,062 1,670,928 282,134 14.4 3,505,600 47.7 0605 COMPUTER REPAIRS & MAINT 39,792 80,378 40,586-102.0- 360,567 312,117 48,450 13.4 559,550 55.8 0606 REAL PROPERTY REPAIRS 3,250 3,355 105- 3.2- 22,750 10,664 12,086 53.1 39,000 27.3 REPAIRS & MAINTENANCE 440,549 506,566 66,017- 15.0- 3,074,683 2,694,015 380,668 12.4 5,369,900 50.2 0701 ASH REMOVAL 13,666 13,125 541 4.0 95,662 68,189 27,473 28.7 164,000 41.6 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 14,581 662 13,919 95.5 25,000 2.6 0703 GRIT REMOVAL 1,250 1,801 551- 44.1- 8,750 3,480 5,270 60.2 15,000 23.2 0704 JANITORIAL & REFUSE REMOV 24,567 26,365 1,798- 7.3- 171,969 152,191 19,778 11.5 294,850 51.6 0705 SPOILS REMOVAL 0 23 23- .0 0 121 121- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 24,974 53,992 29,018-116.2- 230,818 190,013 40,805 17.7 411,700 46.2 0707 MOBILE COLLECTION-HHW 4,166 0 4,166 100.0 29,162 0 29,162 100.0 50,000 .0 HAULING & DISPOSAL 70,706 95,306 24,600- 34.8- 550,942 414,656 136,286 24.7 998,550 41.5 0801 PROFESSIONAL SERVICES 13,253 8,140 5,113 38.6 92,771 48,805 43,966 47.4 159,050 30.7 0802 LEGAL SERVICES -BOARD 12,866 12,948 82- .6- 90,062 37,278 52,784 58.6 154,400 24.1 0803 LEGAL SERVICES -STAFF 26,398 35,430 9,032- 34.2- 189,786 140,461 49,325 26.0 326,850 43.0 PROFESSIONAL & LEGAL SERV 52,517 56,518 4,001- 7.6- 372,619 226,544 146,075 39.2 640,300 35.4 0901 OUTSIDE SAFETY SERVICES 16,033 17,999 1,966- 12.3- 112,231 43,804 68,427 61.0 192,420 22.8 0902 TECHNICAL SERVICES 269,986 252,399 17,587 6.5 1,921,702 1,510,664 411,038 21.4 3,289,195 45.9 0903 DATA PROCESSING SERVICES 25 0 25 100.0 175 0 175 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 1,606 105 1,501 93.5 161,842 157,490 4,352 2.7 297,600 52.9 0905 REPROGRAPHIC SERVICES 882 2,243 1,361-154.3- 6,174 2,243 3,931 63.7 10,600 21.2 0906 RECRUITMENT 7,750 8,383 633- 8.2- 54,250 60,197 5,947- 11.0- 93,000 64.7 OUTSIDE SERVICES 296,282 281,129 15,153 5.1 2,256,374 1,774,398 481,976 21.4 3,883,115 45.7 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 14,581 700 4.6 106,967 90,408 16,559 15.5 183,450 49.3 1102 GASOLINE, OIL & FUEL 22,666 9,768 12,898 56.9 158,662 119,501 39,161 24.7 272,000 43.9 1103 OPERATING SUPPLIES 103,576 120,101 16,525- 16.0- 725,032 692,059 32,973 4.5 1,243,090 55.7 1104 OPERATING FUEL 1,916 78 1,838 95.9 13,412 8,156 5,256 39.2 23,000 35.5 1105 LABORATORY SUPPLIES 12,957 6,958 5,999 46.3 90,699 62,664 28,035 30.9 155,500 40.3 1106 SAFETY SUPPLIES 27,738 8,326 19,412 70.0 194,166 62,391 131,775 67.9 333,005 18.7 1108 INVENTORY OVER/SHORT 0 70- 70 .0 0 2,450- 2,450 .0 0 .0 MATERIALS & SUPPLIES 184,134 159,742 24,392 13.2 1,288,938 1,032,729 256,209 19.9 2,210,045 46.7 101 PREPARED 2/09/16, 16:21:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY --------------=--------------------------- DISTRICT PERIOD ENDING: 1/31/2016 OBJ ------------------------------------------- -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- - -------------------------------------------- ANNUAL NO ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1201 RENTS & LEASES 13,966 10,239 3,727 26.7 97,762 84,260 13,502 13.8 167,700 50.2 1202 PUBLIC AGENCY FEES 11,157 4,667 6,490 58.2 477,599 450,266 27,333 5.7 .533,940 84.3 1203 PUBLIC INFORMATION 27,123 5,937 21,186 78.1 189,861 137,944 51,917 27:3 325,500 42.4 1204 TUITION REIMBURSEMENT 4,350 7,693 3,343- 76.9- 33,450 1 7,976 25,474 76.2 58,250 13.7 1205 TECH TRAIN, CONF & MEETS 29,248 42,545 13,297- 45.5- 204,736 151,689 53,047 25.9 351,080 43.2 1206 CERTIFICATION & LICENSES 2,303 917 1,386 60.2 16,121 9,355 6,766 42.0 27,708 33.8 1208 SUBSCRIPTION/PUBLICATION 3,058 456 2,602 85.1 21,406 2,635 18,771 87.7 36,833 7.2 1209 MILEAGE REIMBURSEMENTS 848 425 423 49.9 5,936 3,178 2,758 46.5 10,270 30.9 1210 PUBLIC NOTICES 507 277 230 45.4 3,549 1,050 2,499 70.4 6,100 17.2 1211 OUTSIDE ORGANIZATION FEES 6,639 0 6,639 100.0 383,373 374,595 8,778 2.3 439,175 85.3 1212 EMPLOYEE MEMBERSHIPS 3,857 2,885 972 25.2 26,999 21,463 5,536 20.5 46,455 46.2 1213 MISCELLANEOUS 3,966 2,685 1,281 32.3 27,762 13,728 14,034 50.6 47,710 28.8 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 3,259 1,699 34.3 40,706 3,259 37,447 92.0 77,500 4.2 OTHER EXPENSES 111,980 81,985 29,995 26.8 1,529,260 1,261,398 267,862 17.5 2,128,221 59.3 NET EXPENSES 6,592,913 6,784,776 191,863- 2.9- 53,791,646 51,395,724 2,395,922 4.5 87,464,864 58.8 TOTAL EXPENSE 6,592,913 6,784,776 191,863- 2.9- 53,791,646 51,395,724 2,395,922 4.5 87,464,864 58.8 ol PREPARED 2/09/16, 16:21:39 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------------------------------------------------------------------------- DISTRICT PERIOD ENDING: 1/31/2016 -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- - --------------------- ANNUAL ACCOUNT TITLE ------------------------------------------------------------------------------------------------------------------------------------ BUDGET ACTUAL VARIANCE I; BUDGET ACTUAL VARIANCE % BUDGET SALARIES & WAGES 520,458 511,114 9,344 1.8 3,643,206 3,369,991 273,215 7.5 6,245,588 54.0 EMPLOYEE BENEFITS 841,898 756,229 85,669 10.2 9,056,115 8,514,087 542,028 6.0 13,596,100 62.6 CAPITALIZED ADM OVERHEAD 4,536- 1,566- 2,970- 65.5 31,752- 9,381- 22,371- 70.5 54,440- 17.2 DIRECTOR FEES & EXPENSES 11,014 8,498 2,516 22.8 77,098 74,883 2,215 2.9 132,177 56.7 UTILITIES 6,833 2,000 4,833 70.7 47,831 29,482 18,349 38.4 82,000 36.0 REPAIRS & MAINTENANCE 36,624 79,870 43,246-118.1- 339,291 317,472 21,819 6.4 522,550 60.8 PROFESSIONAL & LEGAL SERV 40,597 43,400 2,803- 6.9- 289,179 171,314 117,865 40.8 497,200 34.5 OUTSIDE SERVICES 136,179 129,994 6,185 4.5 1,003,853 832,100 171,753 17.1 1,812,300 45.9 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 5,371 24,007. 81.7 205,646 73,157 132,489 64.4 352,615 20.7 OTHER EXPENSES 48,955 31,800 17,155 35.0 351,685 246,873 104,812 29.8 611,670 40.4 ADMINISTRATION 1,667,400 1,566,710 100,690 6.0 16,482,152 15,969,978 512,174 3.1 25,297,760 63.1 SALARIES & WAGES 704,149 718,233 14,084- 2.0- 4,929,043 4,730,964 198,079 4.0 8,449,837 56.0 EMPLOYEE BENEFITS 581,497 643,101 61,604- 10.6- 4,752,097 4,719,518 32,579 .7 7,659,981 61.6 CAPITALIZED ADM OVERHEAD 292,415- 156,096- 136,319- 46.6 2,046,905- 1,533,094- 513,811- 25.1 3,509,001- 43.7 UTILITIES 16,481 15,095 1,386 8.4 115,367 97,248 18,119 15.7 197,800 49.2 REPAIRS & MAINTENANCE 15,474 25,611 10,137- 65.5- 108,318 53,753 54,565 50.4 185,750 28.9 HAULING & DISPOSAL 30,056 53,722 23,666- 78.7- 266,392 200,994 65,398 24.5 472,700 42.5 PROFESSIONAL & LEGAL SERV 10,755 12,621 1,866- 17.4- 75,285 48,371 26,914 35.7 129,100 37.5 OUTSIDE SERVICES 122,796 110,715 12,081 9.8 991,372 601,916 389,456 39.3 1,623,025 37.1 MATERIALS & SUPPLIES 30,016 30,771 755- 2.5- 210,112 155,043 55,069 26.2 360,330 43.0 OTHER EXPENSES 28,286 31,368 3,082- 10.9- 934,402 807,020 127,382 13.6 1,099,300 73.4 ENGINEERING 1,247,095 1,485,141 238,046- 19.1- 10,335,483 9,881,733 453,750 4.4 16,668,822 59.3 SALARIES & WAGES 501,221 493,891 7,330 1.5 3,508,547 3,344,114 164,433 4.7 6,014,774 55.6 EMPLOYEE BENEFITS 468,907 471,237 2,330- .5- 3,777,112 3,752,287 24,825 .7 6,122,018 61.3 CAPITALIZED ADM OVERHEAD 10,424- 774- 9,650- 92.6 72,968- 17,897- 55,071- 75.5 125,104- 14.3 UTILITIES 11,449 15,618 4,169- 36.4- 80,143 81,369 1,226- 1.5- 137,400 59.2 REPAIRS & MAINTENANCE 143,434 167,354 23,920- 16.7- 911,955 578,311 333,644 36.6 1,721,250 33.6 HAULING & DISPOSAL 7,066 8,386 1,320- 18.7- 49,462 42,820 6,642 13.4 122,800 34.9 PROFESSIONAL & LEGAL SERV 416 215 201 48.3 2,912 3,364 452- 15.5- 5,000 67.3 OUTSIDE SERVICES 6,909 10,164 3,255- 47.1- 48,363 35,462 12,901 26.7 82,940 42.8 MATERIALS & SUPPLIES 63,954 72,673 8,719- 13.6- 447,678 399,098 48,580 10.9 767,500 52.0 OTHER EXPENSES 12,299 8,503 3,796 30.9 86,093 70,244 15,849 18.4 147,676 47.6 COLLECTION SYSTEM OPS. 1,205,231 1,247,267 42,036- 3.5- 8,839,297 8,289,172 550,125 6.2 14,996,254 55.3 SALARIES & WAGES 780,032 786,874 6,842- .9- 5,460,224 5,329,464 130,760 2.4 9,360,517 56.9 EMPLOYEE BENEFITS 683,092 722,929 39,837- 5.8- 5,540,746 5,583,699 42,953- .8- 8,956,616 62.3 CAPITALIZED ADM OVERHEAD 9,752- 4,750- 5,002- 51.3 68,264- 52,092- 16,172- 23.7 117,048- 44.5 CHEMICALS 102,081 47,223 54,858 53.7 714,567 439,726 274,841 38.5 1,225,000 35.9 UTILITIES 320,472 343,274 22,802- 7.1- 2,243,304 1,451,875 791,429 35.3 3,845,700 37.8 REPAIRS & MAINTENANCE 220,855 224,485 3,630- 1.6- 1,545,985 1,595,514 49,529- 3.2- 2,650,400 60.2 HAULING & DISPOSAL 32,851 32,444 407 1.2 229,957 165,697 64,260 27.9 394,250 42.0 PROFESSIONAL & LEGAL 749 282 467 62.3 5,243 3,104 2,139 40.8 9,000 34.5 OUTSIDE SERVICES 24,057 19,506 4,551 18.9 168,399 154,073 14,326 8.5 288,750 53.4 MATERIALS & SUPPLIES 57,320 48,216 9,104 15.9 401,240 383,766 17,474 4.4 688,000 55.8 OTHER EXPENSES 19,291 9,859 9,432 48.9 135,037 79,559 55,478 41.1 231,742 34.3 PREPARED 2/09/16, 16:21:39 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ -------------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 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 2,230,342 76,802 67,270 0 43,410 36,833 9,246 754 1,800 1,641 407 238,163 4,118 2,967 0 0 0 0 8,950 1,070 48 17,153 FUND TOTALS 6,592,913 6,784,776 706 .0 16,376,438 15,134,385 4,106- 5.6- 508,872 520,295 14,088- 26.5- 435,577 490,793 534-100.0 3,738- 0 7,577- 21.1- 250,831 241,488 6,278 14.6 301,777 249,965 14,916 61.7 169,134 144,432 21- 2.9- 5,131 5,145 4,541 71.6 44,387 34,233 1,825 52.7 24,262 16,212 2,742 87.1 22,043 17,659 3,976 1.6 1,758,276 1,720,222 4,118- .0 0 126,377 2,967- .0 0 64,549 0 .0 0 42,274 0 .0 0 0 0 .0 0 4,533 0 .0 0 391 8,950- .0 0 116,614 1,070- .0 0 5,453 48- .0 0 40,043 17,153- .0 0 400,234 191,863- 2.9- 53,791,646 51,395,724 1,242,053 7.6 27,532,927 55.0 11,423- 2.2- 872,369 59.6 55,216- 12.7- 701,513 70.0 3,738-100.0 6,414- .0 9,343 3.7 430,000 56.2 51,812 17.2 517,350 48.3 24,702 14.6 289,950 49.8 14- .3- 8,800 58.5 10,154 22.9 76,100 45.0 8,050 33.2 41,600 39.0 4,384. 19.9 37,833 46.7 38,054 2.2 2,969,101 57.9 126,377- .0 0 .0 64,549- .0 0 .0 42,274- .0 0 .0 0 .0 0 .0 4,533- .0 0 .0 391- .0 0 .0 116,614- .0 0 .0 5,453- .0 0 .0 40,043- .0 0 .0 400,234- .0 0 .0 2,395,922 4.5 87,464,864 58.8 U PREPARED 2/09/16, 16:21:40 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY ------------------------------------------- DISTRICT PERIOD ENDING: 1/31/2016 OBJ -------------MONTH-TO-DATE------------- --------------------------------------------------------------- - --------------YEAR-TO-DATE-------------- ------ - --------------- ANNUAL NO --------------------------------------------------------------------------------------------- ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL - ------------------------------------- VARIANCE !k BUDGET % 0101 SALARIES & WAGES-MGMNT. 250,617 247,778 2,839 1.1 1,754,319 1,673,796 80,523 4.6 3,007,461 55.7 0102 SALARIES & WAGES -NON MGMT 2,242,328 2,200,736 41,592 1.9 15,696,296 14,879,342 816,954 5.2 26,908,108 55.3 0103 SALARIES & WAGES -COMP ABS 25,000 25,597 597- 2.4- - 175,000 176,616 1,616- .9- 300,000 58.9 0105 OVERTIME 91,194 80,652 10,542 11.6 638,358 515,724 122,634 19.2 1,094,493 47.1 0106 STANDBY PAID 18,916 36,269 17,353- 91.7- 132,412 175,726 43,314- 32.7- 227,023 77.4 0110 SALARY VACANCY 49,499- 0 49,499-100.0 346,493- 0 346,493-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 0 0 .0 0 1 1- .0 0 .0 0150 CAPITALIZED SALARIES 259,216 133,497 125,719 48.5 1,814,512 1,311,225 503,287 27.7 3,110,682 42.2 0151 OVERTIME 10,244 1,622 8,622 84.2 71,708 24,291 47,417 66.1 122,991 19.8 0152 SALARY VACANCY 4,750- 0 4,750-100.0 33,250- 0 33,250-100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,726,151 117,115 4.1 19,902,862 18,756,721 1,146,141 5.8 34,119,758 55.0 0201 WORKERS' COMPENSATION INS 45,072 39,864 5,208 11.6 315,504 370,312 54,808- 17.4- 541,210 68.4 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 17,500 25,012 7,512- 42.9- 30,000 83.4 0203 FEDERAL MEDICARE TAX 39,844 38,678 1,166 2.9 278,908 264,611 14,297 5.1 478,456 55.3 0204 MEDICAL & HEALTH INSUR 959,497 868,026 91,471 9.5 6,716,479 6,196,195 520,284 7.7 11,514,341 53.8 0205 RETIREMENT CONTRIBUTION 1,629,263 1,569,758 59,505. 3.7 13,904,856 13,051,408 853,448 6.1 22,051,213 59.2 0206 DEFERRED COMP. CONTRIB 161,300 167,009 5,709- 3.5- 1,129,100 1,015,536 113,564 10.1 1,935,908 52.5 0207 DENTAL INSURANCE 83,004 81,542 1,462 1.8 581,028 563,986 17,042 2.9 996,399 56.6 0208 LONG-TERM DISABILITY INS 6,750 6,435 315 4.7 47,250 44,204 3,046 6.4 81,267 54.4 0209 LIFE INSURANCE 15,363 10,357 5,006 32.6 107,541 71,040 36,501 33.9 184,695 38.5 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 30,000 1,813- 31,813 106.0 360,000 .5- 0212 0213 BENEFIT VACANCY OPEB CONTRIBUTION 95,414- 0 0 0 95,414-100.0 0 .0 667,898- 2,631,600 0 2,631,600 667,898-100.0 0 .0 1,145,000- 2,631,600 .0 100.0 0215 REW BENEFIT TRANSFER 0 1 1- .0 0 2- 2 .0 0 .0 EMPLOYEE BENEFITS 2,847,179 2,781,670 65,509 2.3 25,091,868 24,232,089 859,779 3.4 39,660,089 61.1 TOTAL SALARY AND BENEFITS 5,690,445 5,507,821 182,624 3.2 44,994,730 42,988,810 2,005,920 4.5 73,779,847 58.3 PREPARED 2/09/16, 16:21:24 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT - AS OF 1/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 1,267,685.23 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 54,100,000.00 ACCOUNTS RECEIVABLE 76,063.44 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 19,968.49 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 57,054,296.99 DUE FROM S/I .00 DUE FROM DEBT FUND 3,142,770.00 ------------- TOTAL CURRENT ASSETS 117,208,948.28 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 12,705,679.52 TOTAL NET PROPERTY, PLANT & ------------- EQUIPMENT 12,705,679.52 TOTAL ASSETS -------------- 129,914,627.80 -------------- -------------- LIABILITIES DUE TO R/E 93,682,674.55 - DUE TO S/I 2,350,000.00 - DUE TO DEBT FUND 64,394.68 - la PREPARED 2/09/16, 16:21:24 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT ------------------------------------------------------------------------------------------------------------------------------------ AS OF 1/31/2016 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------- - --- ACCOUNTS PAYABLE 286,306.26 - SALES TAX PAYABLE 1,751.13 - REFUNDABLE CONST BONDS 153,398.60 - UNEARNED INTEREST 34,208.89 - PROJECT RETENTION PAYABLE 197,576.47- TOTAL LIABILITIES ------------- 96,770,310.58 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 13,155,865.94- TOTAL FUND EQUITY ------------- 33,144,317.22- TOTAL LIABILITIES AND FUND EQUITY -------------- 129,914,627.80- -------------- -------------- u PREPARED 2/09/16, 16:20:31 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 58% OF YEAR LAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 ------------------------ -------------------------------------- FUND 002 SEWER CONSTRUCTION -------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO - - ------ ACCOUNT TITLE - -------- ----------------------------------------- ESTIMATE ACTUAL VARIANCE ---------------- i ESTIMATE - ---------------------------------------------------- ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG-COUNTY 0 348 348 .0 4,298,300 4,689,335 391,035 9.1 8,110,000 57.8 SEWER SERVICE CHARGES 0 348 348 .0 4,298,300 4,689,335 391,035 9.1 8,110,000 57.8 1500 MAIN LINES INSPECTION 14,166 0 14,166-100.0- 99,162 184,917 85,755 86.5 170,000 108.8 1600 PLAN REVIEW 5,833 2,295 3,538- 60.7- 40,831 30,120 10,711- 26.2- 70,000 43.0 1900 OVERTIME INSPECTION 208 0 208-100.0- 1,456 8,945 7,489 514.4 2,500 357.8 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 223,498 291,835- 56.6- 3,607,331 3,363,897 243,434- 6.7- 6,184,000 54.4 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 11,882 25,618- 68.3- 262,500 262,049 451- .2- 450,000 58.2 4400 CAPACITY USE CHARGE 10,416 0 10,416-100.0- 72,912 169,383 96,471 132.3 125,000 135.5 4500 INTEREST INCOME 15,583 23,276 7,693 49.4 109,081 166,429 57,348 52.6 187,000 89.0 4600 TAX REVENUE 0 0 0 .0 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- 1,162 4,924 3,762 323.8 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 0 0 .0 0 .0 OTHER REVENUES 599,205 252,451 346,754- 57.9- 8,726,235 8,466,531 259,704- 3.0- 20,657,500 41.0 FUND TOTALS 599,205 252,799 346,406- 57.8- 13,024,535 13,155,866 131,331 1.0 28,767,500 45.7 6) PREPARED 2/09/16, 16:22:02 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT --------------------------------------------------------------------------------------------------------------------------------------- PERIOD ENDING: 1/31/2016 TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO --------------------------------------------------------------------------------------------------------------------------------------- PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET REGULATORY COMPL & SAFETY 7284 TP HAZARD ID/REMEDIATION 125,000 125,000 119,378 96 0 0 0 0 5,622 7301 TREATMENT PLANT PLANNING 2,698,000 3,345,000 2,433,421 90 350,000 162,477 46 24,226 264,579 7311 TP SAFETY ENHCMdT PH4 REV 340,000 690,000 338,945 100 500,000 147,499 30 27,649 1,055 7312 ASN FACILITY IMPROVEMENTS 90,000 1,320,000 14,304 16 90,000 14,304 16 2,132 75,696- 7315 APPLD RESEARCH & INNOVATN 250,000 1,542,000 188,715 76 240,000 81,884 34 41,884 61,285 7318 OUTFALL MONITORING PROGRM 50,000 50,000 41,994 84 0 9,054 0 1,851 8,006 7322 FIRE PROT SYS IMPRVMT PH2 40,000 840,000 20,881 52 220,000 9,083 4 1,058 19,119 7343 TP MASTER PLAN 1,400,000 2,200,000 242,223 17 1,400,000 242,223 17 75,986 1,157,777 SUB -TOTAL 4,993,000 10,112,000 3,399,861 68 2,800,000 666,524 24 174,786 1,593,139 ONE-TIME RENOVATION 7286 CENTR & CAKE PUMP UPGRADE 200,000 2,000,000 85,027 43 370,000 74,484 20 2,527 114,973 7291 PUMP/BLOWER SEISMIC UPGRD 555,000 5,552,000 516,888 93 1,120,000 112,401 10 25,373 38,112 7292 SWITCHGEAR REFURBISHMT-P2 420,000 1,420,000 257,733 61 350,000 61,268 18 2,137 162,267 7297 WET SCRBR CAUSTIC INJ SYS 1,351,600 9,026,000 299,682 22 600,000 229,921 38 55,261 1,051,918 7304 INSTR & CNTRL-PLC UPGRADE 335,000 833,000 232,028 69 157,000 54,498 35 933 102,972 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 2,100,000 119,788 20 350,000 119,788 34 107,369 480,212 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 95,493 24 400,000 95,493 24 46,929 304,507 7339 TP CNTRL SYS I/O REPLACMT 100,000 4,300,000 0 0 100,000 0 0 0 100,000 SUB -TOTAL : 4,121,600 32,661,000 1,614,219 39 3,562,000 755,433 21 240,529 2,507,381 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 719,564 46 1,500,000 429,486 29 25,000 850,436 7319 LABORATORY UPGRD & REPAIR 348,000 648,000 219,212 63 200,000 96,435 48 19,586 128,788 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 23,277 9 250,000 23,277 9 382 226,723 SUB -TOTAL : 2,258,000 6,188,000 988,621 44 2,305,000 550,986 24 44,968 1,269,379 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 14,527,481 97 566,000 839,217 148 20,079 419,519 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 701,394 98 25,000 17,508 70 1,101 13,056 SUB -TOTAL : 15,661,450 15,661,450 15,228,875 97 591,000 856,725 145 21,180 432,575 UNALLOCATED AUTHORIZATIONS 7,163,400 0 PROGRAM CONTINGENCY 698,000 0 Treatment Plant 34,895,450 64,622,450 21,231,576 61 9,258,000 2,829,668 31 481,463 13,663,874 PREPARED 2/09/16, 16:22:02 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 58$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 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 PREPARED 2/09/16, 16:22:02 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 58} OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 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 472,000 472,000 244,950 52 150,000 110,305 74 3,127 227,050 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 2,594,729 66 2,948,857 1,621,585 55 269,633 1,327,271 8417 SURVEY MONUMENT INSTALL 200,000 488,000 164,942 83 50,000 - 39,011 78 5,436 35,058 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 2,947,670 94 1,975,275 1,768,745 90 4,794 206,530 8422 WC SEWER RENOV PH 11 150,000 3,750,000 114,536 76 50,000 16,640 33 5,143 35,464 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,000 401,067 62 490,553 242,622 50 37,312 248,933 8424 M1 CIPP REHABILITATN PRJ 2,776,000 2,776,000 2,317,623 84 2,060,000 1,912,440 93 1,091 458,377 8426 LAFAYETTE SEWER REN.PH 10 705,000 3,755,000 517,175 73 555,000 367,384 66 33,857 187,825 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 56,591 38 150,000 56,591 38 1,890 93,409 8434 C.S. URGENT PROJECTS 300,000 300,000 13,626 5 270,000 13,626 5 2,530 286,374 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 6,299 4 150,000 6,299 4 874 143,701 SUB -TOTAL : 13,029,200 31,616,200 9,512,225 73 8,899,685 6,155,248 69 365,687 3,516,975 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 1,350,000 544,835 45 801,600 169,771 21 61,482 656,765 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 413,556 88 165,558 109,120 66 7,818 56,444 8431 CS MASTER PLAN 600,000 1,200,000 253,129 42 600,000 253,129 42 142,825 346,871 SUB -TOTAL 2,724,100 4,371,000 1,440,018 53 1,568,158 532,020 34 212,125 1,284,082 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 1,400,000 10,700,000 1,375,518 98 3,120,000 242,304 8 46,693 24,482 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 2,628,676 99 700,000 661,074 94 51,230 38,324 SUB -TOTAL : 4,067,000 14,640,000 4,004,194 99 3,820,000 903,378 24 97,923 62,806 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 640,000 819,000 641,796 100 100,000 37,615 38 27,083 1,796- 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 1,770,000 757,359 85 106,555 39,685 37 27,083 132,641 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 693,609 75 150,000 14,022 9 874 234,391 8404 LAFAYETTE SEWER RENOV PHS 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 2,771,114 92 200,000 182,374- 91- 874 248,886 PREPARED 2/09/16, 16:22:02 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 583 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 _ TYPE CS Collection System ---------------------------------------------------------------------------------- TOTAL TOTAL PROSECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROSECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT 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;789,534 98 0 28,450 0 874 94,466 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 11,330,463 95 361,000 260,341 72 2,622 646,537 UNALLOCATED AUTHORIZATIONS 17,607,400 0 PROGRAM CONTINGENCY 260,000 - 0 Collection System 50,554,700 64,683,200 27,044,259 54 14,755,398 7,890,672 54 705,440 23,510,441 a PREPARED 2/09/16, 16:22:02 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 58$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 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 VEHICLES, EQUIP & FURN 8516 2015-16 EQUIP & VEHICLES 450,000 450,000 111,774 25 450,000 111,774 25 94,274 338,226 9999 CAPITAL PROJECT CLEARING 0 0 55,042- 0 0 4,958 0 0 55,042 SUB -TOTAL 450,000 450,000 56,732 13 450,000 116,732 26 94,274 393,268 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 852,000 852,000 790,727 93 271,000 214,392 79 20,331 61,273 8240 INFO TECHNOLOGY DEVELOPMT 1,000,000 9,800,000 1,035,533 104 1,300,000 176,672 14 62,906 35,533- 8242 CMMS REPLACEMENT 558,000 675,000 187,117 34 508,000 146,137 29 23,972 370,883 SUB -TOTAL 2.,675,000 11,752,000 2,235,821 84 2,121,558 537,201 25 107,209 439,179 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 105,495 50 33,000 6,381 19 1,632 104,505 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 HOB IMPROVEMENTS 434,000 433,000 294,647 68 110,000 18,749 17 1,674 139,353 8236 DISTRICT EASEMENT ACQUIS 140,000 241,000 120,750 86 12,000 9,799 82 0 .19,250 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 251,295 90 212,000 209,582 99 1,693 27,705 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 459,590 94 240,000 396,369 165 56,241 30,410 8243 SERVER ROOM RELOC. PROJ. 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 79,483 109 0 79,483 0 22,994 6,483 - SUB -TOTAL : 2,086,000 3,468,000 1,580,529 76 763,000 733,058 96 84,234 505,471 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 795,471 66 600,000 206,286 34 15,359 404,529 SUB -TOTAL : 1,200,000 2,700,000 795,471 66 600,000 206,286 34 15,359 404,529 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 11,875,115 76 4,242,474 1,691,047 40 301,076 3,802,085 PREPARED 2/09/16, 16:22:02 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 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 It PREPARED 2/09/16, 16:22:02 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM1851,4 58% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2016 TYPE RW Recycled Water _ ___________ ------------------------------------------------------------------------- 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 URBAN LANDSCAPING - 7279 CONCORD NAVAL WEAPONS REW 280,000 280,000 266,338 95 0 391 0 391 13,662 7300 REFINERY RECYCLED WATER 595,000 595,000 343,337 58 4,000 12,691 317 648 251,663 7306 ZONE 1 RECYCLED WATER 395,000 660,000 227,921 58 29,000 110,917 383 21,677 167,079 7345 FILTER PLANT 200,000 350,000 35,277 18 200,000 35,277 18 8,101 164,723 7347 REW COMM TRUCK FILL STATN 115,000 115,000 6,949 6 115,000 6,949 6 4,328 108,051 SUB -TOTAL : 1,585,000 2,000,000 879,822 56 348,000 166,225 48 35,145 705,178 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROTECT 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 4,837,007 83 435,000 294,301 68 35,145 962,993 GRAND TOTAL 106,927,350 161,303,850 64,987,957 0 28,690,872 12,705,688 0 1,523,124 41,939,393 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JANUARY, 2016 INVESTMENTS (cents omitted) INTEREST INCOME (4) 64,057,438 59,100,000 (5,000,000) 64,100,000 64,030,297 100.00% 25,156.27 49,615.71 74,771.98 (3) (5) (6) 483.29 1,264.81 1,748.10 25,639.56 50,880.52 76,520.08 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2016 was 0.430%. (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 0.503% (4) The market value of the portfolio on January 31, 2016 was $64,030,297. 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 COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 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) 40,100,000 45,100,000 (5,000,000) 40,100,000 40,067,397 74.12% 16,235.15 46,450.16 62,685.31 906 Toyota Comm Paper 12/21/15 7/22/16 172 0.844 4,975,033 5,000,000 5,000,000 4,984,647 9.24% 3,616.67 1,283.33 4,900.00 907 UBOC NCD 12/21/15 7/22/16 172 0.64 5,000,000 6,000,000 5,000,000 4,997,202 9.24% 2,755.56 977.78 3,733.34 908 ABBEY Comm Paper 12/21/15 7/22/16 172 0.74 3,982,404 4,000,000 4,000,000 3,981,051 7.39% 2,548.89 904.44 3,453.33 (4) 64,057,438 59,100,000 (5,000,000) 64,100,000 64,030,297 100.00% 25,156.27 49,615.71 74,771.98 (3) (5) (6) 483.29 1,264.81 1,748.10 25,639.56 50,880.52 76,520.08 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2016 was 0.430%. (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 0.503% (4) The market value of the portfolio on January 31, 2016 was $64,030,297. 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 COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 2/09/16, 16:21:24 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 1/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF-INSURANCE ------------------------------------------ - ---------------------------------------------------------------------------------------- CURRENT ASSETS CASH 109,405.48 TEMPORARY INVESTMENTS 4,900,000.00 ACCRUED INTEREST A/R 1,789.51 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 2,350,000.00 DUE FROM DEBT FUND .00 TOTAL ASSETS -------------- 7,361,194.99 -------------- ------------ LIABILITIES DUE TO R/E 1,601.00 - DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 46,000.00 - SALES TAX PAYABLE 59.61- GASB10 ACTUARIAL RESERVE 1,500,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES ------------- 1,547,660.61 - 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 1,455,113.36 REVENUE SUMMARY 2,359,925.93 - TOTAL FUND EQUITY 5,813,534.38- -------------- TOTAL LIABILITIES AND FUND EQUITY 7,361,194.99- 101 PREPARED 02/10/16, 08:46:58 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 -FUND C CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 07/2016 PERIOD ENDING: 01/31/2016 ------ MONTH -TO -DATE -------- ------ YEAR-TO-DATE -------- ANNUAL BUDGET Actual Variance % Budget Actual Variance $ BUDGET $ 243 436 193 79.42 1,701 2,286 585 34.39 2,920 78.29 0 0 0 '.00 0 0 0 .00 0 .00 0 - 0 0 .00 0 0 0 .00 0 .00 243 436 193 79.42 1,701 2,286 585 34.39 2,920 78.29 579 1,453 874 150.95 4,053 7,616 3,563 87.91 6,950 109.58 0 0 0 .00 0 0 0 .00 0 .00 0 0 0 .00 0 0 0 .00 0 .00 579 1,453 874 150.95 4,053 7,616 3,563 87.91 6,950 109.58 210 3 207- 98.57- 1,470 24 1,446- 98.37- 2,530 .95 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- 1,501,470 2,350,024 848,554 56.51 1,575,505 149.16 1,032 ------------ 1,892 860 --------------------- 83.33 1,507,224 ------------------------ 2,359,926 --------- 852,702 56.57 ------------ 1,585,375 --------- 148.86 0 PREPARED 02/10/16, 08:46:57 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 07/2016 PERIOD ENDING: 01/31/16 ------ MONTH -TO -DATE -------- ------ YEAR-TO-DATE -------- ANNUAL BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 79,166 47,493 31,673 40.01 554,162 819,615 265,453- 47.90- 950,000 86.28 12,500 167 12,333 98.66 87,500 49,092 38,408 43.89 150,000 32.73 4,166 28,426 24,260- 582.33- 29,162 48,719 19,557- 67.06- 50,000 97.44 95,832 76,086 19,746 20.60 670,824 917,426 246,602- 36.76- 1,150,000 79.78 8,333 0 8,333 100.00 58,331 0 58,331 100.00 100,000 .00 4,166 234 3,932 94.38 29,162 3,577 25,585 87.73 50,000 7.15 1,250 0 1,250 100.00 8,750 0 8,750 100.00 15,000 .00 13,749 234 13,515 98.30 96,243 3,577 92,666 96.28 165,000 2.17 2,083 0 2,083 100.00 14,581 0 14,581 100.00 25,000 .00 0 0 0 .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 1,162 0 1,162 100.00 2,000 .00 2,249 0 2,249 100.00 590,743 534,111 56,632 9.59 602,000 88.72 111,830 76,321 35,509 31.75 1,357,810 1,455,113 97,303- 7.17- 1,917,000 75.91 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS JANUARY, 2016 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) 4,900,000 4,900,000 4,900,000 4,896,016 100.00% 1,789.51 7,253.31 9,042.82 (3) 4,900,000 4,900,000 0 4,900,000 4,896,016 100.00% 1,789.51 7,253.31 9,042.82 (2) 102.24 852.87 955.11 1,891.75 8,106.18 9,997.93 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of January, 2016 was 0.430%. (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 0.430%. (4) The market value of the portfolio on January 31, 2016 was $4,896,016. 0�4 COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 2/09/16, 16:21:24 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 7/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT -------------------------------------------------------------------------------------------------------- AS OF 1/31/2016 -------------------- - ----- 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 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 02/10/16, 08:46:55 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 07/2016 PERIOD ENDING: 01/31/2016 ------ 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 3,779,654 3,779,654 0 .00 3,779,654 100.00 • REVENUE 0 0 0 .00 3,779,654 3,779,654 0 .00 3,822,330 98.88 ------------ 0 ---------------------------------- 0 0 ------------ .00 3,779,654 ------------------------ 3,779,654 0 --------- .00 --------------------- 3,822,330 98.88 mfo PREPARED 02/10/16, 08:46:53 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 07/2016 PERIOD ENDING: 01/31/2016 ------ MONTH -TO -DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance % 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 0