Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
05.c. Receive February 2016 Financial Statements and Investment Reports
C � CENTRAL CONTRA COSTA SANITARY DISTRICT March 10,2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING614,1 SUBJECT: O&M Expense Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending February,2016: Expense Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 44,277,385 43,928,365 349,020 Lower due to budgeted positions that are not yet filled. Chemicals 1,103,312 818,757 284,555 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 3,186,768 2,208,600 978,168 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 3,515,232 3,019,237 495,995 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. Hauling&Disposal 621,648 445,681 175,967 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional&Legal Svc 425,136 281,851 143,285 Legal expenses lower so far for both Board and Staff categories. Outside Services 2,552,656 1,918,820 633,836 Lower mostly due to low Technical Services expenses thus far. Self-Insurance Expense 1,500,000 3,850,000 (2,350,000) Funding of reserve policy transfer per budget. Materials&Supplies 1,473,072 1,158,807 314,265 Safety, Operating, and Laboratory Supplies are lower than anticipated thus far in the fiscal year. Other Expenses 1,655,014 1,300,283 354,731 Lower than budgeted amount thus far for Public Information, Technical Training, Tuition Reimbursement, and Professional Expense Reimbursement. CENTRAL CONTRA COSTA SANITARY DISTRICT March 10, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING�" SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending February, 2016: Revenue Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Sewer Svc Chg - County 4,298,300 4,685,321 387,021 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 4,122,664 3,891,228 (231,436) A low number of development projects in January. FINANCIAL STATEMENT SUMMARY Prepared by: J. King 3'1011( February 2016 �►' J YEAR-TO-DATE Actual Budget Variance O&M Revenue 43,154 41,693 1,461- ✓ r 3.5%' February 2016 YEAR-TO-DATE Actual Budget Variance Actual Budget Variance O&M Expenses 7,621 6,607 (1,014) 59,017 60,398 1,381 -15.3% ✓ 2.3% ' Year-to-date Favorable Variance>$10K: Variance Total Labor Charges 349 Directors Fees&Expenses 0 Chemicals 285 Utilities 978 Repairs&Maintenance 496' Hauling& Disposal 176 Professional&Legal 143 Outside Services 634" Materials&Supplies 314-' Other Expenses 355 3,730 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 (2,350) Other Expenses 0 1,380 IM wrn Mm Za OR IMM Sewer Construction YEAR-TO-DATE Revenue 13,815 Expense 14,887 Over/Under (1,072) s 4g ht q t r�,,r�e- { "'',t� ,t,h --* +i <'t'xa`, TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of February 2016 was 0.467%. WAccountinq\GMTEMP1 Tinancial SUmmariesTINSUM1516.Au 03/09116 PREPARED 3/11/16, 12:01:52 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE CURRENT ASSETS CASH 679,422.93 PETTY CASH 3,400.00 PAYROLL CLEARING 20,000.00 ACCOUNTS RECEIVABLE 236,182.23 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 414.35- ACCOUNTS RECEIVABLE-COBRA 435.32 A/R-SSC DIRECT BILL 84,803.35 COMPUTER PURCHASE PROGRAM 10,006.87 DEPOSITS TO BANK ESCROW 100,052.41 PREPAID INSURANCE .00 _ PREPAID EXPENSES 978,459.29 PREPAID RETIREMENT 9,439,662.75 SUPPLIES & MATERIAL INV 2,082,739.72 DUE FROM .00 DUE FROM SIC 94,242,001.64 DUE FROM S/I 1,601.00 DUE FROM DEBT FUND .00 -- ------ TOTAL CURRENT ASSETS 107,878,353.16 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 717,596,831.94 LIABILITIES DUE TO SIC 63,554,296.99- PREPARED 3/11/16, 12:01:52 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE --------------------------------------------------------------------------------------------------------------------------------- DUE TO S/I .00 DUE TO DEBT FUND 3,779,654.00- ACCOUNTS PAYABLE 270,310.39- SALES TAX PAYABLE 13,252.68- ACCRUED WAGES PAYABLE 1,040,460.95- FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,772,359.24- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,076.00- WELLNESS PAYMENTS .00 KAISER PERMANENTE .00 HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 81.34 LIFE INS .00 DELTA DENTAL .00 POST EMP. BENEFIT-OPEB 329,565.25 CAFETERIA PLAN PAYABLE - 30,467.55- PERMIT CLEARING 309.00 WORKERS' COMP INS PAYABLE 91,854.03 ACCRUED COMPENSATED ABS. 3,946,425.37- REFUNDABLE DEPOSITS 33,530.00- ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 158,432.96- PENSION/INFLOW/OUTFLOW 88,679,765.00- REIMBURSEMENT FEES 129,201.84- ------------- TOTAL LIABILITIES 162,994,423.35- 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 59,016,935.50 REVENUE SUMMARY 43,154,061.48- ------------- TOTAL FUND EQUITY 554,602,408.59- -------------- TOTAL LIABILITIES AND FUND EQUITY 717,596,831.94- PREPARED 3/11/16, 11:58:33 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 ----------------------------------------------------------------------------------------------------------------------------------- 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 9,837 8,913- 47.5- 150,000 185,902 35,902 23.9 225,000 82.6 2300 SEWER SVC CHRG-COUNTY 0 0 0 .0 38,531,840 38,989,876 458,036 1.2 68,928,000 56.6 2400 SEWER SVC CHRG-DIRECT 0 4,902 4,902 .0 1,260,000 1,586,199 326,199 25.9 1,260,000 125.9 2500 SEWER SVC CHRG-PRIOR YEAR 1,916- 49,581- 47,665-487.7 15,328- 77,844- 62,516-407.9 23,000-338.5 SEWER SERVICE CHARGES 16,834 34,842- 51,676-307.0- 39,926,512 40,684,133 757,621 1.9 70,390,000 57.8 2600 SERVICE CHARGES-CONCORD 0 0 0 .0 0 0 0 .0 13,700,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 13,700,000 .0 1000 PERMIT/APPLICATION FEES 27,500 51,029 23,529 85.6 220,000 333,961 113,961 51.8 330,000 101.2 1700 SEPTIC TANK DUMPING 6,000 6,764 764 12.7 48,000 51,806 3,806 7.9 72,000 72.0 1900 OVERTIME INSPECTION 1,000 2,352 1,352 135.2 8,000 26,308 18,308 228.9 12,000 219.2 2000 SIDE SEWER INSPECTION 50,000 94,263 44,263 88.5 400,000 718,154 318,154 79.5 600,000 119.7 2700 SALES 83 500 417 502.4 664 1,290 626 94.3 1,000 129.0 2900 OTHER SERVICE CHARGES 0 0 0 .0 89,000 70,298 18,702- 21.0- 178,000 39.5 3000 INDUSTRIAL PERMIT FEES 10,000 5,092 4,908- 49.1- 55,000 38,698 16,302- 29.6- 95,000 40.7 3200 NEW INDUSTRY PERMIT FEES 833. 0 833-100.0- 6,664 7,500 836 12.5 10,000 75.0 3301 POLLUTION PREVENTION 0 0 0 .0 16,000 12,085 3,915- 24.5- 24,000 50.4 �. 3500 LEASE RENTAL INCOME 36,769 31,334 5,435- 14.8- 472,222 468,870 3,352- .7- 619,300 75.7 3600 PRETREATMENT PROGRAM FINE 166 0 166-100.0- 1,328 0 1,328-100.0- 2,000 .0 3801 RECYCLED WATER 0 0 0 .0 180,000 275,026 95,026 52.8 75,000 366.7 4300 ANNEXATION CHARGES 4,000 31,440 27,440 686.0 32,000 136,698 104,698 327.2 48,000 284.8 4500 INTEREST INCOME 0 2 2 .0 0 41,759 41,759 .0 103,000 40.5 5500 STORMWATER PROGRAM 0 0 0 .0 140,000 145,760 5,760 4.1 268,000 54.4 5600 HOUSE HAZARD WASTE REIMB 5,000 5,816 816 16.3 40,000 53,695 13,695 34.2 879,000 6.1 6000 MISCELLANEOUS INCOME 7,083 2,410- 9,493-134.0- 56,664 88,021 31,357 55.3 85,000 103.6 6400 RIGHT-OF-WAY FEES 83 0 83-100.0- 664 0 664-100.0- 1,000 .0 OTHER REVENUES 148,517 226,182 77,665 52.3 1,766,206 2,469,929 703,723 39.8 3,402,300 72.6 FUND TOTALS 165,351 191,340 25,989 15.7 41,692,718 43,154,062 1,461,344 3.5 87,492,300 49.3 PREPARED 3/11/16, 11:58:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 ----------------------------------------------------------------------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE % BUDGET $ ----------------------------------------------------------------------------------------------------------------------------------- 0101 SALARIES & WAGES-MGMNT. 2.50,617 248,671 1,946 .8 2,004,936 1,922,469 82,467 4.1 3,007,461 63.9 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,178,437 63,891 2.8 17,938,624 17,057,777 880,847 4.9 26,908,108 63.4 0103 SALARIES & WAGES-COMP ABS 25,000 30,595 5,595- 22.4- 200,000 207,211 7,211- 3.6- 300,000 69.1 0105 OVERTIME 91,194 96,430 5,236- 5.7- 729,552 612,157 117,395 16.1 1,094,493 55.9 0106 STANDBY 18,916 28,122 9,206- 48.7- 151,328 203,849 52,521- 34.7- 227,023 89.8 0110 SALARY VACANCY 49,499- 0 49,499-100.0 395,992- 0 395,992-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 0 0 .0 0 0 0 .0 0 .0 SALARIES & WAGES 2,578,556 2,582,255 3,699- .1- 20,628,448 20,003,463 624,985 3.0 30,943,085 64.6 0201 WORKERS' COMPENSATION INS 43,588 28,950 14,638 33.6 348,704 391,511 42,807- 12.3- 523,316 74.8 0202 STATE UNEMPLOYMENT INSUR 2,500 17,165 14,665-586.6- 20,000 42,177 22,177-110.9- 30,000 140.6 0203 FEDERAL MEDICARE TAX 36,256 37,024 768- 2.1- 290,048 282,943 7,105 2.4 435,335 65.0 0204 MEDICAL & HEALTH INSUR 915,412 844,375 71,037 7.8 7,323.,296 6,810,925 512,371 7.0 10,985,237 62.0 0205 RETIREMENT CONTRIBUTION 1,480,190 1,467,946 12,244 .8 14,341,521 13,773,310 568,211 4.0 20,262,241 68.0 0206 DEFERRED COMP. CONTRIB 146,544 159,570 13,026- 8.9- 1,172,352 1,099,483 72,869 6.2 1,758,752 62.5 0207 DENTAL INSURANCE 78,669 78,579 90 .1 629,352 620,921 8,431 1.3 944,272 65.8 0208 LONG-TERM DISABILITY INS 6,139 5,832 307 5.0 49,112 45,938 3,174 6.5 73,871 62.2 0209 LIFE INSURANCE 14,694 9,874 4,820 32.8 117,552 77,257 40,295 34.3 176,604 43.7 0211 ACCRUED COMPENSATED ABS. 0 25,483- 25,483 .0 30,000 27,296- 57,296 191.0 360,000 7.6- 0212 BENEFIT VACANCY 95,414- 0 95,414-100.0 763,312- 0 763,312-100.0 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 2,628,578 2,623,833 4,745 .2 26,190,225 .25,748,767 441,458 1.7 37,036,228 69.5 0250 CAPITALIZED ADM OVERHEAD 317,661- 211,401- 106,260- 33.5 2,541,288- 1,823,865- 717,423- 28.2 3,812,007- 47.8 CAPITALIZED ADM OVERHEAD 317,661- 211,401- 106,260- 33.5 2,541,288- 1,823,865- 717,423- 28.2 3,812,007- 47.8 TOTAL LABOR CHARGES 4,889,473 4,994,687 105,214- 2.2- 44,277,385 43,928,365 349,020 .8 64,167,306 68.5 0301 DIRECTOR MEETING FEES 1,855 4,141 2,286-123.2- 14,840 32,890 18,050-121.6- 22,261 147.7 0302 BOARD TRAINING AND CONF 4,166 2,520 1,646 39.5 33,328 13,598 19,730 59.2 50,000 27.2 0303 BOARD HEALTH BENEFITS 4,993 5,009 16- .3- 39,944 40,065 121- .3- 59,916 66.9 DIRECTOR FEES & EXPENSES 11,014 11,670 656- 6.0- 88,112 86,553 1,559 1.8 132,177 65.5 0402 LIME 33,333 31,846 1,487 4.5 266,664 175,070 91,594 34.3 400,000 43.8 0403 POLYMER 32,499 0 32,499 100.0 259,992 174,284 85,708 33.0 390,000 44.7 0404 BOILER CHEMICALS 5,833 618 5,215 89.4 46,664 10,994 35,670 76.4 70,000 15.7 0406 OTHER CHEMICALS 48,333 37,096 11,237 23.2 386,664 332,826 53,838 13.9 580,000 57.4 0407 HYPOCHLORITE 17,916 25,708 7,792- 43.5- 143,328 125,583 17,745 12.4 215,000 58.4 0408 SODIUM HYDROXIDE 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS , 137,914 95,268 42,646 30.9 1,103,312 818,757 284,555 25.8 1,655,000 49.5 0501 ELECTRICAL 132,048 85,505 46,543 35.2 1,056,384 553,184 503,200 47.6 1,584,600 34.9 0502 NATURAL GAS 199,707 146,319 53,388 26.7 1,597,656 1,219,968 377,688 23.6 2,396,500 50.9 0503 LAND-FILL GAS 33,333 28,105 5,228 15.7 266,664 209,583 57,081 21.4 400,000 52.4 PREPARED 3/11/16, 11:58:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 ----------------------------------------------------------------------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE % BUDGET ----------------------------------------------------------------------------------------------------------------------------------- 0504 WATER 8,644 14,084 5,440- 62.9- 69,152 63,992 5,160 7.5 103,750 61.7 0505 TELEPHONE 24,614 24,648 34- .1- 196,912 161,873 35,039 17.8 295,400 54.8 UTILITIES 398,346 298,661 99,685 25.0 3,186,768 2,208,600 978,168 30.7 4,780,250 46.2 0601 OUTSIDE VEH/EQUIP REPAIR 5,416 2,807 2,609 48.2 43,328 65,946 22,618- 52.2- 65,000 101.5 0602 VEHIC/EQUIP REPAIR MAINT 12,000 6,455 5,545 46.2 96,000 53,731 42,269 44.0 144,000 37.3 0603 GENERAL REPAIRS & MAINT 88,056 46,118 41,938 47.6 704,448 636,009 68,439 9.7 1,056,750 60.2 0604 OUTSIDE REPAIRS & MAINT 292,035 258,626 33,409 11.4 2,245,097 1,929,555 315,542 14.1 3,505,600 55.0 0605 COMPUTER REPAIRS & MAINT 39,792 10,395 29,397 73.9 400,359 322,511 77,848 19.4 559,550 57.6 0606 REAL PROPERTY REPAIRS 3,250 821 2,429 74.7 26,000 11,485 14,515 55.8 39,000 29.4 REPAIRS & MAINTENANCE 440,549 325,222 115,327 26.2 3,515,232 3,019,237 495,995 14.1 5,369,900 56.2 0701 ASH REMOVAL 13,666 14,336 670- 4.9- 109,32.8 82,525 26,803 24.5 164,000 50.3 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 16,664 662 16,002 96.0 25,000 2.6 0703 GRIT REMOVAL 1,250 885 365 29.2 10,000 4,365 5,635 56.4 15,000 29.1 0704 JANITORIAL & REFUSE REMOV 24,567 6,533 18,034 73.4 196,536 158,724 37,812 19.2 294,850 53.8 0705 SPOILS REMOVAL 0 0 0 .0 0 121 121- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 24,974 9,271 15,703 62.9 255,792 199,284 56,508 22.1 411,700 48.4 0707 MOBILE COLLECTION-HHW 4,166 0 4,166 100.0 33,328 0 33,328 100.0 50,000 .0 HAULING & DISPOSAL 70,706 31,025 39,681 56.1 621,648 445,681 175,967 28.3 998,550 44.6 0801 PROFESSIONAL SERVICES 13,253 5,700 7,553 57.0 106,024 54,505 51,519 48.6 159,050 34.3 0802 LEGAL SERVICES-BOARD 12,866 8,132 4,734 36.8 102,928 45,411 57,517 55.9 154,400 29.4 0803 LEGAL SERVICES-STAFF 26,398 41,475 15,077- 57.1- 216,184 181,935 34,249 15.8 326,850 55.7 PROFESSIONAL & LEGAL SERV 52,517 55,307 2,790- 5.3- 425,136 281,851 143,285 33.7 640,300 44.0 0901 OUTSIDE SAFETY SERVICES 16,033 1,300 14,733 91.9 128,264 45,104 83,160 64.8 192,420 23.4 0902 TECHNICAL SERVICES 269,986 140,020 129,966 48.1 2,191,688 1,650,684 541,004 24.7 3,289,195 50.2 0903 DATA PROCESSING SERVICES 25 0 25 100.0 200 0 200 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 1,606 60 1,546 96.3 163,448 157,550 5,898 3.6 297,600 52.9 0905 REPROGRAPHIC SERVICES 882 0 882 100.0 7,056 2,243 4,813 68.2 10,600 21.2 0906 RECRUITMENT 7,750 3,042 4,708 60.7 62,000 63,239 1,239- 2.0- 93,000 68.0 OUTSIDE SERVICES 296,282 144,422 151,860 51.3 2,552,656 1,918,820 633,836 24.8 3,883,115 49.4 1001 SELF-INSURANCE EXPENSE 0 1,500,000 1,500,000- .0 1,500,000 3,850,000 2,350,000-156.7- 1,500,000 256.7 SELF-INSURANCE EXPENSE 0 1,500,000 1,500,000- .0 1,500,000 3,850,000 2,350,000-156.7- 1,500,000 256.7 1101 OFFICE EQUIPMENT/SUPPLIES 15,281 5,990 9,291 60.8 122,248 96,397 25,851 21.1 183,450 52.5 1102 GASOLINE, OIL & FUEL 22,666 22,477 189 .8 181,328 141,978 39,350 21.7 272,000 52.2 1103 OPERATING SUPPLIES 103,576 76,206 27,370 26.4 828,608 768,266 60,342 7.3 1,243,090 61.8 1104 OPERATING FUEL 1,916 0 1,916 100.0 15,328 8,156 7,172 46.8 23,000 35.5 1105 LABORATORY SUPPLIES 12,957 12,601 356 2.7 103,656 75,265 28,391 27.4 155,500 48.4 1106 SAFETY SUPPLIES 27,738 9,006 18,732 67.5 221,904 71,399 150,505 67.8 333,005 21.4 1108 INVENTORY OVER/SHORT 0 204- 204 .0 0 2,654- 2,654 .0 0 .0 MATERIALS & SUPPLIES 184,134 126,076 58,058 31.5 1,473,072 1,158,807 314,265 21.3 2,210,045 52.4 PREPARED 3/11/16, 11:58:49 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE %. BUDGET % ----------------------------------------------------------------------------------------------------------------------------------- 1201 RENTS & LEASES 13,966 15,047 1,081- 7.7- 111,728 99,307 12,421 11.1 167,700 59.2 1202 PUBLIC AGENCY FEES 11,157 2,065 9,092 81.5 488,756 452,331 36,425 7.5 533,940 84.7 1203 PUBLIC INFORMATION 27,123 6,358 20,765 76.6 216,984 144,301 72,683 33.5 325,500 44.3 1204 TUITION REIMBURSEMENT 4,350 0 4,350 100.0 37,800 7,976 29,824 78.9 58,250 13.7 1205 TECH TRAIN, CONF & MEETS 29,248 1,135- 30,383 103.9 233,984 150,554 83,430 35.7 351,080 42.9 1206 CERTIFICATION & LICENSES 2,303 455 1,848 80.2 18,424 9,810 8,614 46.8 27,708 35.4 1208 SUBSCRIPTION/PUBLICATION 3,058 295 2,763 90.4 24,464 2,930 21,534 88.0 36,833 8.0 1209 MILEAGE REIMBURSEMENTS 848 502 346 40.8 6,784 3,678 3,106 45.8 10,270 35.8 1210 PUBLIC NOTICES 507 536 29- 5.7- 4,056 1,585 2,471 60.9 6,100 26.0 1211 OUTSIDE ORGANIZATION FEES 14,413 9,998 4,415 30.6 397,786 384,593 13,193 3.3 439,175 87.6 1212 EMPLOYEE MEMBERSHIPS 3,857 4,022 165- 4.3- 30,856 25,485 5,371 17.4 46,455 54.9 1213 MISCELLANEOUS 3,966 747 3,219 81.2 31,728 14,474 17,254 54.4 47,710 30.3 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 10,958 0 10,958 100.0 51,664 3,259 48,405 93.7 77,500 4.2 OTHER EXPENSES 125,754 38,890 86,864 69.1 1,655,014 1,300,283 354,731 21.4 2,128,221 61.1 NET EXPENSES 6,606,689 7,621,228 1,014,539- 15.4- 60,398,335 59,016,954 1,381,381 2.3 87,464,864 67.5 - TOTAL EXPENSE 6,606,689 7,621,228 1,014,539- 15.4- 60,398,335 59,016,954 1,381,381 2.3 87,464,864 67.5 PREPARED 3/11/16, 11:58:48 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 ----------------------------------------------------------------------------------------------------------------------------------- -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET 1; ----------------------------------------------------------------------------------------------------------------------------------- SALARIES & WAGES 520,458 496,546 23,912 4.6 4,163,664 3,866,540 297,124 7.1 6,245,588 61.9 EMPLOYEE BENEFITS 841,898 761,439 80,459 9.6 9,898,013 9,275,521 622,492 6.3 13,596,100 68.2 CAPITALIZED ADM OVERHEAD 4,536- 2,459- 2,077- 45.8 36,288- 11,841- 24,447- 67.4 " 54,440- 21.8 DIRECTOR FEES & EXPENSES 11,014 11,670 656- 6.0- 88,112 86,553 1,559 1.8 132,177 65.5 UTILITIES 6,833 15,659 8,826-129.2- 54,664 45,142 9,522 17.4 82,000 55.1 REPAIRS & MAINTENANCE 36,624 1,235 35,389 96.6 375,915 318,706 57,209 15.2 522,550 61.0 PROFESSIONAL & LEGAL SERV 40,597 42,779 2,182- 5.4- 329,776 214,094 115,682 35.1 497,200 43.1 OUTSIDE SERVICES 136,179 90,751 45,428 33.4 1,140,032 922,850 217,182 19.1 1,812,300 50.9 SELF-INSURANCE EXPENSE 0 1,500,000 1,500,000- .0 1,500,000 3,850,000 2,350,000-156.7- 1,500,000 256.7 MATERIALS & SUPPLIES 29,378 4,638 24,740 84.2 235,024 77,796 157,228 66.9 352,615 22.1 OTHER EXPENSES 54,955 12,320 42,635 77.6 406,640 259,190 147,450 36.3 611,670 42.4 ADMINISTRATION 1,673,400 2,934,578 1,261,178- 75.4- 18,155,552 18,904,551 748,999- 4.1- 25,297,760 74.7 SALARIES & WAGES 704,149 715,134 10,985- 1.6- 5,633,192 5,446,098 187,094 3.3 8,449,837 64.5 EMPLOYEE BENEFITS 581,500 606,877 25,377- 4.4- 5,333,597 5,326,396 7,201 .1 7,659,981 69.5 CAPITALIZED ADM OVERHEAD 292,415- 199,444- 92,971- 31.8 2,339,320- 1,732,538- 606,782- 25.9 3,509,001- 49.4 UTILITIES 16,481 15,064 1,417 8.6 131,848 112,311 19,537 14.8 197,800 56.8 REPAIRS & MAINTENANCE 15,474 2,331 13,143 84.9 123,792 56,084 67,708 54.7 185,750 30.2 HAULING & DISPOSAL 30,056 10,014 20,042 66.7 296,448 211,008 85,440 28.8 472,700 44.6 PROFESSSONAL & LEGAL SERV 10,755 11,763 1,008- 9.4- 86,040 60,133 25,907 30.1 129,100 46.6 OUTSIDE SERVICES 122,796 40,928 81,868 66.7 1,114,168 642,846 471,322 42.3 1,623,025 39.6 MATERIALS & SUPPLIES 30,016 22,078 7,938 26.4 240,128 177,121 63,007 26.2 360,330 49.2 OTHER EXPENSES 36,060 6,990 29,070 80.6 970,462 814,009 156,453 16.1 1,099,300 74.0 ENGINEERING 1,254,872 1,231,735 23,137 1.8 11,590,355 11,113,468 476,887 4.1 16,668,822 66.7 SALARIES & WAGES 501,221 502,598 1,377- .3- 4,009,768 3,846,714 163,054 4.1 6,014,774 64.0 EMPLOYEE BENEFITS 468,906 481,368 12,462- 2.7- 4,246,018 4,233,653 12,365 .3 6,122,018 69.2 CAPITALIZED ADM OVERHEAD 10,424- 1,574- 8,850- 84.9 83,392- 19,471- 63,921- 76.7 125,104- 15.6 UTILITIES 11,449 3,210 8,239 72.0 91,592 84,579 7,013 7.7 137,400 61.6 REPAIRS & MAINTENANCE 143,434 151,305 7,871- 5.5- 1,055,389 729,618 325,771 30.9 1,721,250 42.4 HAULING & DISPOSAL 7,066 904 6,162 87.2 56,528 - 43,724 12,804 22.7 122,800 35.6 PROFESSIONAL & LEGAL SERV 416 215 201 48.3 3,328 3,579 251- 7.5- 5,000 71.6 OUTSIDE SERVICES 6,909 2,072 4,837 70.0 55,272 37,533 17,739 32.1 82,940 45.3 MATERIALS & SUPPLIES 63,954 41,509 22,445 35.1 511,632 440,608 71,024 13.9 767,500 57.4 OTHER EXPENSES - 12,299 7,546 4,753 38.6 98,392 77,790 20,602 20.9 147,676 52.7 COLLECTION SYSTEM OPS. 1,205,230 1,189,153 16,077 1.3 10,044,527 9,478,327 566,200 5.6 14,996,254 63.2 SALARIES & WAGES 780,032 787,702 7,670- 1.0- 6,240,256 6,117,166 123,090 2.0 9,360,517 65.4 EMPLOYEE BENEFITS 683,092 710,860 27,768- 4.1- 6,223,838 6,294,567 70,729- 1.1- 8,956,616 70.3 CAPITALIZED ADM OVERHEAD 9,752- 7,924- 1,828- 18.7 78,016- 60,015- 18,001- 23.1 117,048- 51.3 CHEMICALS 102,081 63,109 38,972 38.2 816,648 502,835 313,813 38.4 1,225,000 41.0 UTILITIES 320,472 223,501 96,971 30.3 2,563,776 1,675,375 888,401 34.7 3,845,700 43.6 REPAIRS & MAINTENANCE 220,855 146,666 74,189 33.6 1,766,840 1,742,178 24,662 1.4 2,650,400 65.7 HAULING & DISPOSAL 32,851 19,343 13,508 41.1 262,808 185,040 77,768 29.6 394,250 46.9 PROFESSIONAL & LEGAL 749 550 199 26.6 5,992 3,654 2,338 39.0 9,000 40.6 OUTSIDE SERVICES 24,057 10,671 13,386 55.6 192,456 164,744 27,712 14.4 288,750 57.1 MATERIALS & SUPPLIES 57,320 56,950 370 .6 458,560 440,716 17,844 3.9 688,000 64.1 OTHER EXPENSES 19,291 9,007 10,284 53.3 154,328 88,565 65,763 42.6 231,742 38.2 PREPARED 3/11/16, 11:58:48 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 ------------------------------------------------------------------------------------------------------ ---------------------------- -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ------------------------------------------------------------------------------------------------------------------------------------ PLANT OPERATIONS 2,231,048 2,020,435 210,613 9.4 18,607,486 17,154,825 1,452,661 7.8 27,532,927 62.3 SALARIES & WAGES 72,696 75,617 2,921- 4.0- 581,568 595,910 14,342- 2.5- 872,369 68.3 EMPLOYEE BENEFITS 53,182 60,693 7,511- 14.1- 488,759 551,485 62,726- 12.8- 701,513 78.6 CAPITALIZED ADM OVERHEAD 534- 0 534-100.0 4,272- 0 4,272-100.0 6,414- .0 CHEMICALS 35,833 30,212 5,621 15.7 286,664 271,701 14,963 5.2 430,000 63.2 UTILITIES 43,111 41,227 1,884 4.4 344,888 291,193 53,695 15.6 517,350 56.3 REPAIRS & MAINTENANCE 24,162 23,448 714 3.0 193,296 167,880 25,416 13.1 289,950 57.9 HAULING & DISPOSAL 733 764 31- 4.2- 5,864 5,909 45- .8- 8,800 67.1 OUTSIDE SERVICES 6,341 0 6,341 100.0 50,728 34,233 16,495 32.5 76,100 45.0 MATERIALS & SUPPLIES 3,466 901 2,565 74.0 27,728 17,113 10,615 38.3 41,600 41.1 OTHER EXPENSES 3,149 738 2,411 76.6 25,192 18,397 6,795 27.0 37,833 48.6 PUMP STATIONS 242,139 233,600 8,539 3.5 2,000,415 1,953,821 46,594 2.3 2,969,101 65.8 SALARIES & WAGES 0 4,658 4,658- .0 0 131,035 131,035- .0 0 .0 EMPLOYEE BENEFITS 0 2,596 2,596- .0 0 67,145 67,145- .0 0 .0 CHEMICALS 0 1,947 1,947- .0 0 44,221 44,221- .0 0 .0 UTILITIES 0 0 0 .0 0 0 0 .0 0 .0 REPAIRS & MAINTENANCE 0 237 237- .0 0 4,771 4,771- .0 0 .0 PROFESSIONAL & LEGAL SERV 0 0 0 .0 0 391 391- .0 0 .0 OUTSIDE SERVICES 0 0 0 .0 0 116,614 116,614- .0 0 .0 MATERIALS & SUPPLIES 0 0 0 .0 0 5,453 5,453- .0 0 .0 OTHER EXPENSES 0 2,289 2,289- .0 0 42,332 42,332- .0 0 .0 RECYCLED WATER 0 11,727 11,727- .0 0 411,962 411,962- .0 0 .0 FUND TOTALS 6,606,689 7,621,228 1,014,539- 15.4- 60,398,335 59,016,954 1,381,381 2.3 87,464,864 67.5 PREPARED 3/11/16, 11:58:49 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ ---------------------------------------------------------------------------------------------------------------------------------- 0101 SALARIES & WAGES-MGMNT. 250,617 248,671 1,946 .8 2,004,936 1,922,469 82,467 4.1 3,007,461 63.9 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,178,437 63,891 2.8 17,938,624 17,057,777 880,847 4.9 26,908,108 63.4 0103 SALARIES & WAGES-COMP ABS 25,000 30,595 5,595- 22.4- 200,000 207,211 7,211- 3.6- 300,000 69.1 0105 OVERTIME 91,194 96,430 5,236- 5.7- 729,552 612,157 117,395 16.1 1,094,493 55.9 0106 STANDBY PAID 18,916 28,122 9,206- 48.7- 151,328 203,849 52,521- 34.7- 227,023 89.8 0110 SALARY VACANCY 49,499- 0 49,499-100.0 395,992- 0 395,992-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 0 0 .0 0 0 0 .0 0 .0 0150 CAPITALIZED SALARIES 259,216 173,006 86,210 33.3 2,073,728 1,484,227 589,501 28.4 3,110,682 47.7 0151 OVERTIME 10,244 2,035 8,209 80.1 81,952 26,326 55,626 67.9 122,991 21.4 0152 SALARY VACANCY 4,750- 0 4,750-100.0 38,000- 0 38,000-100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,757,296 85,970 3.0 22,746,128 21,514,016 1,232,112 5.4 34,119,758 63.1 0201 WORKERS' COMPENSATION INS 45,072 29,427 15,645 34.7 360,576 399,733 39,157- 10.9- 541,210 73.9 0202 STATE UNEMPLOYMENT INSUR 2,500 17,165 14,665-586.6- 20,000 42,177 22,177-110.9- 30,000 140.6 0203 FEDERAL MEDICARE TAX 39,844 39,536 308 .8 318,752 304,153 14,599 4.6 478,456 63.6 0204 MEDICAL & HEALTH INSUR 959,497 875,612 83,885 8.7 7,675,976 7,071,808 604,168 7.9 11,514,341 61.4 0205 RETIREMENT CONTRIBUTION 1,629,265 1,571,290 57,975 3.6 15,534,121 14,622,697 911,424 5.9 22,051,213 66.3 0206 DEFERRED COMP. CONTRIB 161,300 170,357 9,057- 5.6- 1,290,400 1,185,896 104,504 8.1 1,935,908 61.3 0207 DENTAL INSURANCE 83,004 81,476 1,528 1.8 664,032 645,461 18,571 2.8 996,399 64.8 0208 LONG-TERM DISABILITY INS 6,750 6,403 347 5.1 54,000 50,606 3,394 6.3 81,267 62.3 0209 LIFE INSURANCE 15,363 10,378 4,985 32.4 122,904 81,413 41,491 33.8 184,695 44.1 0211 ACCRUED COMPENSATED ABS. 0 25,483- 25,483 .0 30,000 27,296- 57,296 191.0 360,000 7.6- 0212 BENEFIT VACANCY 95,414- 0 95,414-100.0 763,312- 0 763,312-100.0 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 2,847,181 2,776,162 71,019 2.5 27,939,049 27,008,246 930,803 3.3 39,660,089 68.1 TOTAL SALARY AND BENEFITS 5,690,447 5,533,458 156,989 2.8 50,685,177 48,522,262 2,162,915 4.3 73,779,847 65.8 PREPARED 3/11/16, 12:01:52 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 824,783.29 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 46,100,000.00 ACCOUNTS RECEIVABLE 65,985.84 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 36,503.34 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 63,554,296.99 DUE FROM S/I .00 DUE FROM DEBT FUND 4,041,343.06 ------------- TOTAL CURRENT ASSETS 116,171,076.65 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR-BUILDINGS .00 TREATMENT PLANT .00 O 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 14,887,098.88 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 14,887,098.88 -------------- TOTAL ASSETS 131,058,175.53 LIABILITIES DUE TO .00 DUE TO R/E 94,242,001.64- DUE TO S/I 2,350,000.00- PREPARED 3/11/16, 12:01:52 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ DUE TO DEBT FUND 258,620.68- ACCOUNTS PAYABLE 79,807.57- SALES TAX PAYABLE 1,751.13- REFUNDABLE CONST BONDS 147,198.60- UNEARNED INTEREST 28,441.11- PROJECT RETENTION PAYABLE 146,949.09- ------------- TOTAL LIABILITIES 97,254,769.82- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28- EXPENDITURE SUMMARY .00 REVENUE SUMMARY 13,814,954.43- ------------- TOTAL FUND EQUITY 33,803,405.71- -------------- TOTAL LIABILITIES AND FUND EQUITY 131,058,175.53- -------------- fl PREPARED 3/11/16, 11:58:33 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 67% OF YEAR LAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 _ ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE it ESTIMATE ACTUAL VARIANCE % ESTIMATE $ ------------------------------------------------------------------------------------------------------------------------------------ 2301 SEWER SVC CHRG-COUNTY 0 4,014- 4,014- .0 4,298,300 4,685,321 387,021 9.0 8,110,000 57.8 SEWER SERVICE CHARGES 0 4,014- 4,014- .0 4,298,300 4,685,321 387,021 9.0 8,110,000 57.8 1500 MAIN LINES INSPECTION 14,166 0 14,166-100.0- 113,328 184,917 71,589 63.2 170,000 108.8 1600 PLAN REVIEW 5,833 8,598 2,765 47.4 46,664 38,718 7,946- 17.0- 70,000 55.3 1900 OVERTIME INSPECTION 208 0 208-100.0- 1,664 8,945 7,281 437.6 2,500 357.8 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 527,331 11,998 2.3 4,122,664 3,891,228 231,436- 5.6- 6,184,000 62.9 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 107,900 70,400 187.7 300,000 369,949 69,949 23.3 450,000 82.2 4400 CAPACITY USE CHARGE 10,416 0 10,416-100.0- 83,328 169,383 86,055 103.3 125,000 135.5 4500 INTEREST INCOME 15,583 19,274 3,691 23.7 124,664 185,703 61,039 49.0 187,000 99.3 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- 1,328 4,924 3,596 270.8 2,000 246.2 6127 CAD REIMBURSEMENT 0 0 0 .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 0 0 .0 0. .0 OTHER REVENUES 599,205 663,103 63,898 10.7 9,325,440 9,129,634 195,806- 2.1- 20,657,500 44.2 FUND TOTALS 599,205 659,089 59,884 10.0 13,623,740 13,814,955 191,215 1.4 28,767,500 48.0 PREPARED 3/11/16, 11:59:07 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 67$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROTECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- 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 2,457,940 91 350,000 186,991 53 24,516 240,060 7311 TP SAFETY ENHCMNT PH4 REV 340,000 690,000 338,945 100 500,000 147,499 30 0 1,055 7312 ASH FACILITY IMPROVEMENTS 90,000 1,320,000 16,207 18 90,000 16,207 18 1,903 73,793 7315 APPLD RESEARCH & INNOVATN 350,000 1,542,000 188,715 54 240,000 81,884 34 0 161,285 7318 OUTFALL MONITORING PROGRM 50,000 50,000 43,034 86 0 10,094 0 1,040 6,966 7322 FIRE PROT SYS IMPRVMT PH2 40,000 840,000 26,325 66 220,000 14,528 7 5,446 13,675 7343 TP MASTER PLAN 1,400,000 2,200,000 376,749 27 1,400,000 376,749 27 134,526 1,023,251 SUB-TOTAL : 5,093,000 10,112,000 3,567,293 70 2,800,000 833,952 30 167,431 1,525,707 ONE-TIME RENOVATION 7286 CENTR & CAKE PUMP UPGRADE 200,000 2,000,000 85,027 43 370,000 74,484 20 0 114,973 7291 PUMP/BLOWER SEISMIC UPGRD 595,000 5,552,000 565,773 95 1,120,000 161,289 14 48,886 29,227 7292 SWITCHGEAR REFURBISHMT-P2 420,000 1,420,000 258,273 62 350,000 61,810 18 541 161,727 7297 WET SCRBR CAUSTIC INJ SYS 1,351,600 9,026,000 491,363 36 600,000 421,598 70 191,680 860,237 7304 INSTR & CNTRL-PLC UPGRADE 335,000 833,000 232,499 69 157,000 54,969 35 471 102,501 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 2,100,000 130,791 22 350,000 130,791 37 11,003 469,209 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 104,183 26 400,000 104,183 26 8,689 295,817 I 7339 TP CNTRL SYS I/O REPLACMT 100,000 4,300,000 0 0 100,000 0 0 0 100,000 SUB-TOTAL : 4,161,600 32,661,000 1,875,489 45 3,562,000 1,016,704 29 261,270 2,286,111 RECURRING RENOVATION 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 1,238,275 79 1,500,000 948,201 63 518,711 331,725 7319 LABORATORY UPGRD & REPAIR 348,000 648,000 270,382 78 200,000 147,603 74 51,169 77,618 7320 PLANT ENERGY OPTIMIZATION 90,000 1,390,000 26,568 30 355,000 1,788 1 0 63,432 7326 EQUIPMENT REPLACEMENT 606,000 2,400,000 26,917 4 700,000 26,917 4 3,639 579,083 SUB-TOTAL : 2,614,000 6,188,000 1,562,142 60 2,755,000 1,124,509 41 573,519 1,051,858 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 14,653,370 98 566,000 965,108 171 125,888 293,630 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 702,494 98 25,000 18,608 74 1,101 11,956 SUB-TOTAL : 15,661,450 15,661,450 15,355,864 98 591,000 983,716 166 126,989 305,586 UNALLOCATED AUTHORIZATIONS 6,667,400 0 PROGRAM CONTINGENCY 698,000 0 Treatment Plant 34,895,450 64,622,450 22,360,788 64 9,708,000 3,958,881 41 1,129,209 12,534,662 PREPARED 3/11/16, 11:59:07 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2016 - CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 _______________________________________________________________________________________________________________________________________ TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PRAT 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 3/11/16, 11:59:07 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROTECT 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 --------------------------------------------------------------------------------------------------------------------------------------- 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 472,000 472,000 246,981 52 150,000 112,332 75 2,027 225,019 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 3,002,338 77 2,948,857 2,029,195 69 407,615 919,662 8417 SURVEY MONUMENT INSTALL 200,000 488,000 168,521 84 50,000 42,590 85 3,582 31,479 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 3,020,339 96 1,975,275 1,841,420 93 72,677 133,861 8422 WC SEWER RENOV PH 11 150,000 3,750,000 121,557 81 50,000 23,663 47 7,023 28,443 8423 NO ORINDA SEWER REN. PH 6 650,000 3,649,000 485,189 75 490,553 326,743 67 84,121 164,811 8424 Ml CIPP REHABILITATN PRJ 2,776,000 2,776,000 2,319,806 84 2,060,000 1,914,622 93 2,184 456,194 8426 LAFAYETTE SEWER REN.PH 10 705,000 3,755,000 574,003 81 555,000 424,207 76 56,826 130,997 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 64,717 43 150,000 64,717 43 8,125 85,283 8434 C.S. URGENT PROJECTS 300,000 300,000 15,445 5 270,000 15,445 6 1,821 284,555 8437 MARTINEZ SEWER REN. PHS 150,000 3,150,000 6,738 5 150,000 6,738 5 436 143,262 SUB-TOTAL : 13,029,200 31,616,200 10,158,651 78 8,899,685 6,801,672 76 646,437 2,870,549 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 0 656,765 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 421,879 90 165,558 117,443 71 8,324 48,121 8431 CS MASTER PLAN 600,000 1,200,000 253,129 42 600,000 253,129 42 0 346,871 SUB-TOTAL 2,724,100 4,371,000 1,448,341 53 1,568,158 540,343 35 8,324 1,275,759 EXPANSION 8412 PH GRAYSON CREEK TRUNK SW 13,700,000 10,700,000 1,392,209 10 3,120,000 258,997 8 16,696 12,307,791 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 2,695,968 101 700,000 728,360 104 67,286 28,968- SUB-TOTAL 16,367,000 14,640,000 4,088,177 25 3,820,000 987,357 26 83,982 12,278,823 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 740,000 819,000 641,953 87 100,000 37,772 38 157 98,047 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 95,516 196 6,555 2,070 32 0 4,484 8436 MORAGA CROSSROADS PUMP ST 150,000 1,090,000 0 0 150,000 0 0 0 150,000 SUB-TOTAL : 1,140,000 2,860,000 757,516 66 256,555 39,842 16 157 382,484 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 694,918 75 150,000 15,331 10 1,309 233,082 8404 LAFAYETTE SEWER RENOV FEB 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 PREPARED 3/11/16, 11:59:07 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 673 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 _______________________________________________________________________________________________________________________________________ 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 _______________________________________________________________________________________________________________________________________ 8411 NO.ORINDA SEWER REN. PH 5 3,020,000 3,020,000 2,771,989 92 200,000 181,499- 91- 874 248,011 8413 WC SEWER RENOV PH 10 3,884,000 3,884,000 3,791,443 98 0 30,362 0 1,908 92,557 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 11,334,556 95 361,000 264,437 73 4,091 642,444 UNALLOCATED AUTHORIZATIONS 5,057,400 0 PROGRAM CONTINGENCY 260,000 0 Collection System 50,554,700 65,773,200 27,787,241 55 14,905,398 8,633,651 58 742,991 22,767,459 1� PREPARED 3/11/16, 11:59:07 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 67$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements 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 --------------------------------------------------------------------------------------------------------------------------------------- VEHICLES, EQUIP & FURN 8516 2015-16 EQUIP & VEHICLES 450,000 450,000 248,462 55 450,000 248,462 55 136,688 201,538 9999 CAPITAL PROJECT CLEARING 0 0 55,042- 0 0 4,958 0 0 55,042 SUB-TOTAL : 450,000 450,000 193,420 43 450,000 253,420 56 136,688 256,580 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 852,000 852,000 811,945 95 271,000 235,608 87 21,216 40,055 8240 INFO TECHNOLOGY DEVELOPMT 2,000,000 9,800,000 1,041,204 52 1,300,000 182,343 14 5,670 958,796 8242 CMMS REPLACEMENT 558,000 675,000 232,241 42 508,000 191,261 38 45,121 325,759 SUS-TOTAL 3,675,000 11,752,000 2,307,834 63 2,121,558 609,212 29 72,007 1,367,166 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 107,437 51 33,000 8,322 25 1,941 102,563 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 HOB IMPROVEMENTS 434,000 433,000 298,568 69 110,000 22,668 21 3,918 135,432 8236 DISTRICT EASEMENT ACQUIS 140,000 241,000 120,750 86 12,000 9,799 82 0 19,250 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 258,900 93 212,000 217,187 102 7,605 20,100 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 471,342 96 240,000 408,121 170 11,752 18,658 8243 SERVER ROOM RELOC. PROD. 200,000 1,200,000 69,269 35 93,000 34,006 37 21,313 130,731 8246 SUN EDISON PWR PURCH AGMT 98,100 73,000 99,618 102 0 99,618 0 20,136 1,518- SUB-TOTAL 2,111,100 3,468,000 1,647,197 78 763,000 799,721- 105 66,665 463,903 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 816,421 68 600,000 227,736 38 21,453 383,079 SUB-TOTAL : 1,200,000 2,700,000 816,921 68 600,000 227,736 38 21,453 383,079 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 1,017,200 559,226 55 307,916 87,967 29 9,802- 457,974 SUB-TOTAL : 7,663,200 7,663,200 7,196,759 94 307,916 87,967 29 9,802- 466,441 UNALLOCATED AUTHORIZATIONS 367,000 0 PROGRAM CONTINGENCY 210,900 0 General Improvements 15,677,200 26,033,200 12,162,131 78 4,242,474 1,978,056 47 287,011 3,515,069 PREPARED 3/11/16, 11:59:07 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 _______________________________________________________________________________________________________________________________________ TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET _______________________________________________________________________________________________________________________________________ V. PREPARED 3/11/16, 11:59:07 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 67% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/29/2016 -------------------------------------------------------------------------------------------------------------"_----------------------- TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIS EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS REW 280,000 280,000 266,338 95 0 391 0 0 13,662 7300 REFINERY RECYCLED WATER 595,000 595,000 346,380 58 4,000 15,736 393 3,040 248,620 7306 ZONE 1 RECYCLED WATER 395,000 660,000 235,621 60 29,000 118,618 409 7,702 159,379 7345 FILTER PLANT 200,000 350,000 41,466 21 200,000 41,466 21 6,188 158,534 7347 REW COMM TRUCK FILL STATN 115,000 115,000 12,278 11 115,000 12,278 11 5,328 102,722 SUB-TOTAL : 1,585,000 2,000,000 902,083 57 348,000 188,489 54 22,258 682,917 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 4,859,268 84 435,000 316,565 73 22,258 940,732 GRAND TOTAL 106,927,350 162,393,850 67,169,428 0 29,290,872 14,887,153 0 2,181,469 39,757,922 _ �� CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS FEBRUARY,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. LAIF 8/86-2/90 ---- 1 (1) 32,100,000 40,100,000 (8,000,000) 32,100,000 32,134,287 69.63% 13,957.07 62,685.31 76,642.38 906 Toyota Comm Paper 12/21/15 7/22/16 143 0.844 4,975,033 5,000,000 5,000,000 4,988,000 10.85% 3,383.33 4,900.00 8,283.33 907 UBOC NCD 12/21/15 7/22/16 143 0.64 5,000,000 5,000,000 5,000,000 4,999,325 10.85% 2,577.78 3,733.34 6,311.12 908 ABBEY Comm Paper 12/21/15 7/22/16 143 0.74 3,982,404 4,000,000 4,000,000 3,988,064 8.68% 2,384.45 3,453.33 5,837.78 (4) 46,057,438 64,100,000 (8,000,000) 46,100,000 46,109,676 100.00% 22,302.63 74,771.98 97,074.61 (3) (5) (6) 1,748.10 1,748.10 22,302.63 76,520.08 98,822.71 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of February,2016 was 0.470%. (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 0.552%. (4) The market value of the portfolio on February 29,2016 was$46,106,676. 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 3/11/16, 12:01:52 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF-INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 54,755.96 TEMPORARY INVESTMENTS 6,400,000.00 ACCRUED INTEREST A/R 3,966.96 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 2,350,000.00 DUE FROM DEBT FUND .00 -------------- TOTAL ASSETS 8,808,722.92 -------------- -------------- LIABILITIES DUE TO R/E 1,601.00- DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 1,952.72- SALES TAX PAYABLE 59.61- GASB10 ACTUARIAL RESERVE 1,500,000.00- UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 ------------- TOTAL LIABILITIES 1,503,613.33- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT/POLLUTION RISK 5,000,000.00- INS PREMS/ /LAWSUITS 91,278.19 FUND Bv AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,466,971.78 REVENUE SUMMARY 3,863,359.56- ------------- TOTAL FUND EQUITY 7,305,109.59- -------------- TOTAL LIABILITIES AND FUND EQUITY 8,808,722.92- -------------- -------------- PREPARED 03/11/16, 12:15:37 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 08/2016 PERIOD ENDING: 02/29/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4501 INTEREST 243 488 245 100.82 1,944 2,774 830 42.70 2,920 95.00 7301 SUBROGATION RECOVERIES 0 1,313 1,313 .00 0 1,313 1,313 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB-FUND A 243 1,802 1,559 641.56 1,944 4,088 2,144 110.29 2,920 140.00 4501 INTEREST 579 1,628 1,049 181.17 4,632 9,244 4,612 99.57 6,950 133.01 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 1,628 1,049 181.17 4,632 9,244 4,612 99.57 6,950 133.01 4501 INTEREST 210 4 206- 98.10- 1,680 28 - 1,652- 98.33- 2,530 1.11 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 1,500,000 1,500,000 .00 1,500,000 3,850,000 2,350,000 156.67 1,500,000 256.67 7501 INSURANCE RECOVERY - HHW 0 0 0 .00 0 0 0 .00 72,975 .00 * SUB-FUND C 210 1,500,004 1,499,794 4,187.62 1,501,680 3,850,028 2,348,348 156.38 1,575,505 244.37 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 1,032 1,503,434 1,502,402 5,581.59 1,508,256 3,863,360 2,355,104 156.15 1,585,375 243.69 PREPARED 03/11/16, 12:15:36 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 08/2016 PERIOD ENDING: 02/29/16 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL - ACCOUNT DESCRIPTION BUDGET Actual Variance & Budget Actual Variance BUDGET 4 1420 LOSSES 79,166 5,922 73,244 92.52 633,328 825,537 192,209- 30.35- 950,000 86.90 1421 LEGAL SERVICES 12,500 5,736 6,764 54.11 100,000 54,827 45,173 45.17 150,000 36.55 1422 TECHNICAL SERVICES 4,166 0 4,166 100.00 33,328 48,719 15,391- 46.18- 50,000 97.44 * SUB-FUND A 95,832 11,658 84,174 87.83 766,656 929,083 162,427- 21.19- 1,150,000 80.79 1420 LOSSES 8,333 0 8,333 100.00 66,664 0 66,664 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 201 3,965 95.18 33,328 3,778 29,550 88.66 50,000 7.56 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 10,000 0 10,000 100.00 15,000 .00 * SUB-FUND B 13,749 201 13,548 98.54 109,992 3,778 106,214 96.57 165,000 2.29 1420 LOSSES 2,083 0 2,083 100.00 16,664 0 16,664 100.00 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 1,328 0 1,328 100.00 2,000 .00 * SUB-FUND C 2,249 0 2,249 100.00 592,992 534,111 58,881 9.93 602,000 88.72 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 111,830 11,858 99,972 89.40 1,469,640 1,466,972 2,668 .18 1,917,000 76.52 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS FEBRUARY,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 1,500,000 6,400,000 6,406,836 100.00% 2,177.45 9,042.82 11,220.27 (3) 4,900,000 4,900,000 1,500,000 6,400,000 6,406,836 100.00% 2,177.45 9,042.82 11,220.27 (2) 102.24 955.11 1,057.35 2,279.69 9,997.93 12,277.62 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of February,2016 was 0.470%. (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 0.470%. (4) The market value of the portfolio on February 29,2016 was$6,406,836. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 3/11/16, 12:01:52 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 8/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 2/29/2016 ------------------------------------------------------------------------------------------------------------------------------------ 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 258,620.68 DUE FROM S/I .00 -------------- TOTAL ASSETS 8,948,129.68 -------------- -------------- LIABILITIES DUE TO R/E .00 DUE TO SIC 4,041,343.06- 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 38,374,727.58- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE - 32,255,376.19 EXPENDITURE SUMMARY 950,875.71 REVENUE SUMMARY 3,779,654.00- ------------- TOTAL FUND EQUITY 29,426,597.90 -------------- TOTAL ------------ TOTAL LIABILITIES AND FUND EQUITY 8,948,129.68- -------------- -------------- PREPARED 03/11/16, 12:15:34 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 08/2016 PERIOD ENDING: 02/29/2016 ------ 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 PREPARED 03/11/16, 15:18:44 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 09/2016 PERIOD ENDING: 02/29/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 1252 RECYC H2O INTEREST EXP 0 0 0 .00 0 0 0 .00 13,868 .00 1253 2009 BOND DEBT EXPENSE 695,386 704,347 8,961- 1.29- 941,915 950,876 8,961- .95- 1,425,211 66.72 + DEBT SERVICE 695,386 704,347 8,961- 1.29- 941,915 950,876 8,961- .95- 1,439,079 66.08 - ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 695,386 704,347 8,961- 1.29- 941,915 950,876 8,961- .95- 1,439,079 66.08 2�