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HomeMy WebLinkAbout11.c. Receive March 2016 Financial Statements and Investment Reports CENTRAL CONTRA COSTA SANITARY DISTRICT H. e April 12, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O& M Expense Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending March, 2016: Expense Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 49,166,858 48,854,686 312,172 Lower due to budgeted positions that are not yet filled. Chemicals 1,241,226 979,632 261,594 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 3,585,114 2,502,333 1,082,781 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 3,955,781 3,493,887 461,894 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 706,354 577,690 128,664 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Outside Services 2,980,638 2,312,667 667,971 Lower mostly due to low Technical Services and Outside Safety Services expenses thus far. Materials&Supplies 1,657,206 1,353,195 304,011 All line items in this expense category are lower than budgeted. Other Expenses 1,766,144 1,385,558 380,586 Lower than budgeted amount thus far for Public Information, Technical Training, Tuition Reimbursement, and Professional Expense Reimbursement. Public information expense is expected to increase due to upcoming educational programs and publication expenses for Pipeline. CENTRAL CONTRA COSTA SANITARY DISTRICT April 12, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING�" SUBJECT: Sewer Constructkk Revenue Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending March, 2016: Revenue Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Sewer Svc Chg - County 4,298,300 4,673,497 375,197 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. Pump Zone Fees 337,500 472,505 135,005 Residential development has increased in pump zone areas. FINANCIAL STATEMENT SUMMARY Prepared by: A. Lyon !f1///1( March 2016 YEAR-TO-DATE Actual Budget Variance O&M Revenue 43,436 41,938 1,498 3.6% March 2016 YEAR-TO-DATE Actual Budget Variance Actual Budget Variance O&M Expenses 4,446 6,740 2,294 63,463 67,139 3,676 34.0% 5.5% Year-to-date Favorable Variance>$1 OK: Variance Total Labor Charges 312 Directors Fees& Expenses 0 Chemicals 262 Utilities 1,083 Repairs&Maintenance 462 Hauling&Disposal 129 Professional&Legal 81 Outside Services 668 Materials&Supplies 304 Other Expenses 381 3,682 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 0 Other Expenses 0 3,682 Sewer Construction YEAR-TO-DATE Revenue 14,815 Expense 17,336 Over/Under (2,521) TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Papers and CD's; LAW yield as of March 2016 was 0.500%. WAccounting\GMTEMPI Winancial SummadesTINSUM1516 4/11/2016 PREPARED 4/11/16, 11:45:43 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 1,100,800.41 PETTY CASH 3,400.00 PAYROLL CLEARING 21,000.00 ACCOUNTS RECEIVABLE 207,892.00 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,388.35- ACCOUNTS RECEIVABLE-COBRA 518.86 A/R-SSC DIRECT BILL 64,693.75 COMPUTER PURCHASE PROGRAM 11,303.78 DEPOSITS TO BANK ESCROW 100,052.41 PREPAID INSURANCE .00 PREPAID EXPENSES 969,591.95 PREPAID RETIREMENT 7,868,372.56 SUPPLIES & MATERIAL INV 2,043,470.39 DUE FROM .00 DUE FROM SIC 94,842,743.56 DUE FROM S/I 2,351,601.00 DUE FROM DEBT FUND 187,119.25 ------------- TOTAL CURRENT ASSETS 109,770,171.57 NET PROPERTY, PLANT & EQUIPMENT I LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR-BUILDINGS 10,387,225.71- TREATMENT PLANT 320,717,418.06 ACC DEPR-TREATMENT PLANT 200,602,861.01- PUMPING STATIONS 56,046,562.93 ACC DEPR-PUMPING STATIONS 28,643,263.31- SEWAGE COLLECTION FACIL 331,167,382.21 OUTFALL SEWERS 11,339,297.72 . FURNITURE & EQUIPMENT 10,886,006.89 ACC DEPR-FURN & EQUIP 7,049,850.66- VEHICLES 6,883,133.50 ACC DEPR-VEHICLES 4,418,386.18- RECY WATER INFRASTRUCTURE 19,065,139.00 ACCUM DEPRC-RELY WATER 7,276,986.60- ACC DEPR-SEWAGE COL SYS 61,147,638.75- ACC DEPR-OUTFALL 3,314,406.94- CONTRIBUTED SEWER LINES 153,091,463.83 ACC DEPR-CONTRIB ASSETS 55,204,676.89- CONSTRUCTION IN PROGRESS 13,958,645.83 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 609,718,478.78 -------------- TOTAL ASSETS 719,488,650.35 -------------- -------------- LIABILITIES DUE TO SIC 69,859,852.99- PREPARED 4/11/16, 11:45:43 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2016 --------------------------------------------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 3,779,654.00- ACCOUNTS PAYABLE 359,016.07- SALES TAX PAYABLE .00 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 1,729,911.68- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,076.00- WELLNESS PAYMENTS .00 RAISER PERMANENTE 3,337.42 HEALTH NET 3,265.99 OCCUPATIONAL HEALTH 8.00 DISABILITY INS 72.76 LIFE INS 41.71 DELTA DENTAL 351.06 POST EMP. BENEFIT-OPEB 548,865.25 CAFETERIA PLAN PAYABLE 31,316.05- PERMIT CLEARING .00 WORKERS' COMP INS PAYABLE 63,106.62 ACCRUED COMPENSATED ABS. 3,946,425.37- REFUNDABLE DEPOSITS 34,530.00- n ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- PENSION/INFLOW/OUTFLOW 88,679,765.00- REIMBURSEMENT FEES 96,889.57- ------------- TOTAL LIABILITIES 169,050,387.86- 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 63,463,451.83 REVENUE SUMMARY 43,436,431.71- ------------- TOTAL FUND EQUITY 550,438,262.49- -------------- TOTAL LIABILITIES AND FUND EQUITY 719,488,650.35- -------------- -------------- PREPARED 4/11/16, 11:15:01 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ---------------------------------------------------------------------------------------------------------------------------------- FUND 001 RUNNING EXPENSE OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE v ESTIMATE ACTUAL VARIANCE % ESTIMATE % ----------------------------------------------------------------------------------------------------------------------------------- 2200 SEWER SVC CHARGE-COUNTER 18,750 9,167 9,583- 51.1- 168,750 195,069 26,319 15.6 225,000 86.7 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 0 111,811- 111,811- .0 1,260,000 1,474,388 214,388 17.0 1,260,000 117.0 2500 SEWER SVC CHRG-PRIOR YEAR 1,916- 0 1,916 100.0- 17,244- 77,844- 60,600-351.4 23,000-338.5 SEWER SERVICE CHARGES 16,834 102,644- 119,478-709.7- 39,943,346 40,581,489 638,143 1.6 70,390,000 57.7 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 69,044 41,544 151.1 247,500 403,005 155,505 62.8 330,000 122.1 1700 SEPTIC TANK DUMPING 6,000 9,946 3,946 65.8 54,000 61,752 7,752 14.4 72,000 85.8 1900 OVERTIME INSPECTION 1,000 378 622- 62.2- 9,000 26,686 17,686 196.5 12,000 222.4 2000 SIDE SEWER INSPECTION 50,000 147,973 97,973 195.9 450,000 866,127 416,127 92.5 600,000 144.4 2700 SALES 83 125 42 50.6 747 1,415 668 89.4 1,000 141.5 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 47,415 37,415 374.2 65,000 86,113 21,113 32.5 95,000 90.6 3200 NEW INDUSTRY PERMIT FEES 833 750 83- 10.0- 7,497 8,250 753 10.0 10,000 82.5 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 31,333 5,436- 14.8- 508,991 500,203 8,788- 1.7- 619,300 80.8 3600 PRETREATMENT PROGRAM FINE 166 2,500 2,334 406.0 1,494 2,500 1,006 67.3 2,000 125.0 3801 RECYCLED WATER 80,000 2,814- 82,814-103.5- 260,000 272,212 12,212 4.7 75,000 362.9 4300 ANNEXATION CHARGES 4,000 47,160 43,160 79.0 36,000 183,858 147,858 410.7 48,000 383.0 4500 INTEREST INCOME 0 91- 91- .0 0 41,669 41,669 .0 103,000 40.5 O 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 13,306 8,306 166.1 45,000 67,001 22,001 48.9 879,000 7.6 6000 MISCELLANEOUS INCOME 7,083 16,981 9,898 139.7 63,747 105,002 41,255 64.7 85,000 123.5 6400 RIGHT-OF-WAY FEES 83 1,008 925 114.5 747 1,008 261 34.9 1,000 100.8 OTHER REVENUES 228,517 385,014 156,497 68.5 1,994,723 2,854,944 860,221 43.1 3,402,300 83.9 FUND TOTALS 245,351 282,370 37,019 15.1 41,938,069 /43,436,433 1,498,364 3.6 ✓87,492,300 49.6 PREPARED 4/11/16, 11:46:08 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES-MGMNT. 250,617 248,078 2,539 1.0 2,255,553 2,170,544 85,009 3.8 3,007,461 72.2 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,127,477 114,851 5.1 20,180,952 19,185,259 995,693 4.9 26,908,108 71.3 0103 SALARIES & WAGES-COMP ABS 25,000 22,208 2,792 11.2 225,000 229,419 4,419- 2.0- 300,000 76.5 0105 OVERTIME 91,194 75,406 15,788 17.3 820,746 687,563 133,183 16.2 1,094,493 62.8 0106 STANDBY 18,916 26,199 7,283- 38.5- 170,244 230,047 59,803- 35.1- 227,023 101.3 0110 SALARY VACANCY 49,499- 0 49,499-100.0 445,491- 0 445,491-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 1- .0 0 1- 1 .0 0 .0 SALARIES & WAGES 2,578,556 2,499,369 79,187 3.1 23,207,004 22,502,831 704,173 3.0 30,943,085 72.7 0201 WORKERS' COMPENSATION INS 43,588 28,169 15,419 35.4 392,292 419,682 27,390- 7.0- 523,316 80.2 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 22,500 42,177 19,677- 87.5- 30,000 140.6 0203 FEDERAL MEDICARE TAX 36,256 35,448 808 2.2 326,304 318,390 7,914 2.4 435,335 73.1 0204 MEDICAL & HEALTH INSUR 915,412 923,671 8,259- .9- 8,238,708 7,734,593 504,115 6.1 10,985,237 70.4 0205 RETIREMENT CONTRIBUTION 1,480,190 1,422,374 57,816 3.9 15,821,711 15,195,687 626,024 4.0 20,262,241 75.0 0206 DEFERRED COMP. CONTRIB 146,544 152,762 6,218- 4.2- 1,318,896 1,252,240 66,656 5.1 1,758,752 71.2 0207 DENTAL INSURANCE 78,669 78,161 508 .6 708,021 699,088 8,933 1.3 944,272 74.0 0208 LONG-TERM DISABILITY INS 6,139 5,744 395 6.4 55,251 51,677 3,574 6.5 73,871 70.0• 0209 LIFE INSURANCE 14,694 9,710 4,984 33.9 132,246 86,963 45,283 34.2 176,604 49.2 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 30,000 27,296- 57,296 191.0 360,000 7.6- 0212 BENEFIT VACANCY 95,414- 0 95,414-100.0 858,726- 0 858,726-100.0 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 1 1- .0 0 .0 EMPLOYEE BENEFITS 2,628,578 2,656,040 27,462- 1.0- 28,818,803 28,404,802 414,001 1.4 37,036,228 76.7 O 0250 CAPITALIZED ADM OVERHEAD 317,661- 229,087- 88,574- 27.9 2,858,949- 2,052,947- 806,002- 28.2 3,812,007- 53.9 CAPITALIZED ADM OVERHEAD 317,661- 229,087- 88,574- 27.9 2,858,949- 2,052,947- 806,002- 28.2 3,812,007- 53.9 TOTAL LABOR CHARGES 4,889,473 4,926,322 36,849- .8- 49,166,858 48,854,686 312,172 .6 64,167,306 76.1 0301 DIRECTOR MEETING FEES 1,855 4,928 3,073-165.7- 16,695 37,818 21,123-126.5- 22,261 169.9 0302 BOARD TRAINING AND CONF 4,166 8,158 3,992- 95.8- 37,494 21,756 15,738 42.0 50,000 43.5 0303 BOARD HEALTH BENEFITS 4,993 5,020 27- .5- 44,937 45,085 148- .3- 59,916 75.2 DIRECTOR FEES & EXPENSES 11,014 18,106 7,092- 64.4- 99,126 104,659 5,533- 5.6- 132,177 79.2 0402 LIME 33,333 22,349 10,984 33.0 299,997 197,419 102,578 34.2 400,000 49.4 0403 POLYMER 32,499 44,307 11,808- 36.3- 292,491 218,591 73,900 25.3 390,000 56.0 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 52,497 10,994 41,503 79.1 70,000 15.7 0406 OTHER CHEMICALS 48,333 73,367 25,034- 51.8- 434,997 406,192 28,805 6.6 580,000 70.0 0407 HYPOCHLORITE 17,916 20,853 2,937- 16.4- 161,244 146,436 14,808 9.2 215,000 68.1 0408 SODIUM HYDROXIDE 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 137,914 160,876 22,962- 16.6- 1,241,226 979,632 261,594 21.1 1,655,000 59.2 0501 ELECTRICAL 132,048 95,396 36,652 27.8 1,188,432 648,579 539,853 45.4 1,584,600 40.9 0502 NATURAL GAS 199,707 132,857 66,850 33.5 1,797,363 1,352,824 444,539 24.7 2,396,500 56.4 0503 LAND-FILL GAS 33,333 24,890 8,443 25.3 299,997 234,473 65,524 21.8 400,000 58.6 PREPARED 4/11/16, 11:46:08 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ---------------------------------------------------------------------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE--------- --- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------------------------------------- 0504 WATER 8,644 653 7,991 92.4 77,796 64,645 13,151 16.9 103,750 62.3 0505 TELEPHONE 24,614 39,940 15,326- 62.3- 221,526 201,812 19,714 8.9 295,400 68.3 UTILITIES 398,346 293,736 104,610 26.3 3,585,114 2,502,333 1,082,781 30.2 4,780,250 52.3 0601 OUTSIDE VEH/EQUIP REPAIR 5,416 11,486- 16,902 312.1 48,744 54,460 5,716- 11.7- 65,000 83.8 0602 VEHIC/EQUIP REPAIR MAINT 12,000 41,612 29,612-246.8- 108,000 95,343 12,657 11.7 144,000 66.2 0603 GENERAL REPAIRS & MAINT 88,056 172,397 84,341- 95.8- 792,504 808,405 15,901- 2.0- 1,056,750 76.5 0604 OUTSIDE REPAIRS & MAINT 292,035 251,328 40,707 13.9 2,537,132 2,180,883 356,249 14.0 3,505,600 62.2 0605 COMPUTER REPAIRS & MAINT 39,792 19,820 19,972 50.2 440,151 342,330 97,821 22.2 559,550 61.2 0606 REAL PROPERTY REPAIRS 3,250 981 2,269 69.8 29,250 12,466 16,784 57.4 39,000 32.0 REPAIRS & MAINTENANCE 440,549 474,652 34,103- 7.7- 3,955,781 3,493,887 461,894 11.7 5,369,900 65.1 0701 ASH REMOVAL 13,666 10,870 2,796 20.5 122,994 93,395 29,599 24.1 164,000 56.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 18,747 662 18,085 96.5 25,000 2.6 0703 GRIT REMOVAL 1,250 3,147 1,897-151.8- 11,250 7,512 3,738 33.2 15,000 50.1 0704 JANITORIAL & REFUSE REMOV 24,567 47,846 23,279- 94.8- 221,103 206,570 14,533 6.6 294,850 70.1 0705 SPOILS REMOVAL 0 0 0 .0 0 121 121- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 38,974 70,145 31,171- 80.0- 294,766 269,430 25,336 8.6 411,700 65.4 0707 MOBILE COLLECTION-HHW 4,166 0 4,166 100.0 37,494 0 37,494 100.0 50,000 .0 HAULING & DISPOSAL 84,706 132,008 47,302- 55.8- 706,354 577,690 128,664 18.2 998,550 57.9 0801 PROFESSIONAL SERVICES 13,253 18,915 5,662- 42.7- 119,277 73,420 45,857 38.4 159,050 46.2 O 0802 LEGAL SERVICES-BOARD 12,866 16,146 3,280- 25.5- 115,794 61,557 54,237 46.8 154,400 39.9 0803 LEGAL SERVICES-STAFF 28,898 82,239 53,341-184.6- 245,082 264,174 19,092- 7.8- 326,850 80.8 PROFESSIONAL & LEGAL SERV 55,017 117,300 62,283-113.2- 480,153 399,151 81,002 16.9 640,300 62.3 0901 OUTSIDE SAFETY SERVICES 16,033 1,262 14,771 92.1 144,297 46,366 97,931 67.9 192,420 24.1 0902 TECHNICAL SERVICES 274,186 263,153 11,033 4.0 2,465,874 1,913,836 552,038 22.4 3,289,195 58.2 0903 DATA PROCESSING SERVICES 25 0 25 100.0 225 0 225 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 129,106 125,030 4,076 3.2 292,554 282,580 9,974 3.4 297,600 95.0 0905 REPROGRAPHIC SERVICES 882 1,424 542- 61.5- 7,938 3,667 4,271 53.8 10,600 34.6 0906 RECRUITMENT 7,750 2,979 4,771 61.6 69,750 66,218 3,532 5.1 93,000 71.2 OUTSIDE SERVICES 427,982 393,848 34,134 8.0 2,980,638 2,312,667 667,971 22.4 3,883,115 59.6 1001 SELF-INSURANCE EXPENSE 0 2,350,000- 2,350,000 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 SELF-INSURANCE EXPENSE 0 2,350,000- 2,350,000 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 1101 OFFICE EQUIPMENT/SUPPLIES 15,281 17,234 1,953- 12.8- 137,529 113,631 23,898 17.4 183,450 61.9 1102 GASOLINE, OIL & FUEL 22,666 9,515 13,151 58.0 203,994 151,493 52,501 25.7 272,000 55.7 1103 OPERATING SUPPLIES 103,576 144,486 40,910- 39.5- 932,184 912,755 19,429 2.1 1,243,090 73.4 1104 OPERATING FUEL 1,916 0 1,916 100.0 17,244 8,156 9,088 52.7 23,000 35.5 1105 LABORATORY SUPPLIES 12,957 16,130 3,173- 24.5- 116,613 91,395 25,218 21.6 155,500 58.8 1106 SAFETY SUPPLIES 27,738 7,822 19,916 71.8 249,642 79,222 170,420 68.3 333,005 23.8 1108 INVENTORY OVER/SHORT 0 803- 803 .0 0 3,457- 3,457 .0 0 .0 MATERIALS & SUPPLIES 184,134 194,384 10,250- 5.6- 1,657,206 1,353,195 304,011 18.3 2,210,045 61.2 PREPARED 4/11/16, 11:46:08 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ----------------------------------------------------------------------------------------------------------------------------------- 1201 RENTS & LEASES 13,966 30,392 16,426-117.6- 125,694 129,698 4,004- 3.2- 167,700 77.3 1202 PUBLIC AGENCY FEES 11,157 10,921 236 2.1 499,913 463,249 36,664 7.3 533,940 86.8 1203 PUBLIC INFORMATION 27,123 6,174 20,949 77.2 244,107 150,475 93,632 38.4 325,500 46.2 1204 TUITION REIMBURSEMENT 4,350 0 4,350 100.0 42,150 7,976 34,174 81.1 58,250 13.7 1205 TECH TRAIN, CONF & MEETS 29,248 22,667 6,581 22.5 263,232 173,222 90,010 34.2 351,080 49.3 1206 CERTIFICATION & LICENSES 2,303 1,616 687 29.8 20,727 11,426 9,301 44.9 27,708 41.2 1208 SUBSCRIPTION/PUBLICATION 3,058 2,395 663 21.7 27,522 5,325 22,197 80.7 36,833 14.5 1209 MILEAGE REIMBURSEMENTS 848 388 460 54.2 7,632 4,065 3,567 46.7 10,270 39.6 1210 PUBLIC NOTICES 507 0 507 100.0 4,563 1,585 2,978 65.3 6,100 26.0 1211 OUTSIDE ORGANIZATION FEES 5,789 0 5,789 100.0 403,575 384,593 18,982 4.7 439,175 87.6 1212 EMPLOYEE MEMBERSHIPS 3,857 3,826 31 .8 34,713 29,311 5,402 15.6 46,455 63.1 1213 MISCELLANEOUS 3,966 6,900 2,934- 74.0- 35,694 21,374 14,320 40.1 47,710 44.8 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958 100.0 56,622 3,259 53,363 94.2 77,500 4.2 OTHER EXPENSES 111,130 85,279 25,851 23.3 1,766,144 1,385,558 380,586 21.5 2,128,221 65.1 NET EXPENSES 6,740,265 4,446,511 2,293,754 34.0 67,138,600 63,463,458 3,675,142 5.5 87,464,864 72.6 TOTAL EXPENSE 6,740,265 4,446,511 2,293,754 34.0 67,138,600 63,463,458 3,675,142 5.5 87,464,864 72.6 O PREPARED 4/11/16, 11:46:07 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ ------------------------------------------------------------------------------------------------------------------------------------ SALARIES & WAGES 520,458 480,596 39,862 7.7 4,684,122 4,347,136 336,986 7.2 6,245,588 69.6 EMPLOYEE BENEFITS 841,898 845,717 3,819- .5- 10,739,911 10,121,242 618,669 5.8 13,596,100 74.4 CAPITALIZED ADM OVERHEAD 4,536- 1,121- 3,415- 75.3 40,824- 12,962- 27,862- 68.2 54,440- 23.8 DIRECTOR FEES & EXPENSES 11,014 18,106 7,092- 64.4- 99,126 104,659 5,533- 5.6- 132,177 79.2 UTILITIES 6,833 18,653 11,820-173.0- 61,497 63,795 2,298- 3.7- 82,000 77.8 REPAIRS & MAINTENANCE 36,624 15,296 21,328 58.2 412,539 334,000 78,539 19.0 522,550 63.9 PROFESSIONAL & LEGAL SERV 43,097 82,439 39,342- 91.3- 372,873 296,533 76,340 20.5 497,200 59.6 OUTSIDE SERVICES 263,679 283,873 20,194- 7.7- 1,403,711 1,206,723 196,988 14.0 1,812,300 66.6 SELF-INSURANCE EXPENSE 0 2,350,000- 2,350,000 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0_ MATERIALS & SUPPLIES 29,378 14,687 14,691 50.0 264,402 92,482 171,920 65.0 352,615 26.2 OTHER EXPENSES 48,955 24,267 24,688 50.4 455,595 283,459 172,136 37.8 611,670 46.3 ADMINISTRATION 1,797,400 567,487- 2,364,887 131.6 19,952,952 18,337,067 1,615,885 8.1 25,297,760 72.5 SALARIES & WAGES 704,149 690,093 14,056 2.0 6,337,341 6,136,187 201,154 3.2 8,449,837 72.6 EMPLOYEE BENEFITS 581,500 586,825 5,325- .9- 5,915,097 5,913,213 1,884 .0 7,659,981 77.2 CAPITALIZED ADM OVERHEAD 292,415- 214,038- 78,377- 26.8 2,631,735- 1,946,574- 685,161- 26.0 3,509,001- 55.5 UTILITIES 16,481 14,515 1,966 11.9 148,329 126,825 21,504 14.5 197,800 64.1 REPAIRS & MAINTENANCE 15,474 6,978 8,496 54.9 139,266 63,062 76,204 54.7 185,750 33.9 HAULING & DISPOSAL 44,056 72,943 28,887- 65.6- 340,504 283,951 56,553 16.6 472,700 60.1 PROFESSIONAL & LEGAL SERV 10,755 33,303 22,548-209.7- 96,795 93,436 3,359 3.5 129,100 72.4 OUTSIDE SERVICES 126,996 87,223 39,773 31.3 1,241,164 730,067 511,097 41.2 1,623,025 45.0 MATERIALS & SUPPLIES 30,016 34,052 4,036- 13.4- 270,144 211,175 58,969 21.8 360,330 58.6 OTHER EXPENSES 27,436 23,267 4,169 15.2 997,898 837,275 160,623 16.1 1,099,300 76.2 ENGINEERING 1,264,448 1,335,161 70,713- 5.6- 12,854,803 12,448,617 406,186 3.2 16,668,822 74.7• SALARIES & WAGES 501,221 481,366 19,855 4.0 4,510,989 4,328,080 182,909 4.1 6,014,774 72.0 EMPLOYEE BENEFITS 468,906 450,263 18,643 4.0 4,714,924 4,683,916 31,008 .7 6,122,018 76.5 CAPITALIZED ADM OVERHEAD 10,424- 5,927- 4,497- 43.1 93,816- 25,396- 68,420- 72.9 125,104- 20.3 UTILITIES 11,449 15,203 3,754- 32.8- 103,041 99,782 3,259 3.2 137,400 72.6 REPAIRS & MAINTENANCE 143,434 137,403 6,031 4.2 1,198,823 867,019 331,804 27.7 1,721,250 50.4 HAULING & DISPOSAL 7,066 12,574 5,508- 78.0- 63,594 56,298 7,296 11.5 122,800 45.8 PROFESSIONAL & LEGAL SERV 416 843 427-102.6- 3,744 4,422 678- 18.1- 5,000 88.4 OUTSIDE SERVICES 6,909 2,988 3,921 56.8 62,181 40,522 21,659 34.8 82,940 48.9 MATERIALS & SUPPLIES 63,954 73,739 9,785- 15.3- 575,586 514,348 61,238 10.6 767,500 67.0 OTHER EXPENSES 12,299 11,667 632 5.1 110,691 89,455 21,236 19.2 147,676 60.6 COLLECTION SYSTEM OPS. 1,205,230 1,180,119 25,111 2.1 11,249,757 10,658,446 591,311 5.3 14,996,254 71.1 SALARIES & WAGES 780,032 768,579 11,453 1.5 7,020,288 6,885,747 134,541 1.9 9,360,517 73.6 EMPLOYEE BENEFITS 683,092 705,369 22,277- 3.3- 6,906,930 6,999,934 93,004- 1.3- 8,956,616 78.2 CAPITALIZED ADM OVERHEAD 9,752- 8,001- 1,751- 18.0 87,768- 68,015- 19,753- 22.5 117,048- 58.1 CHEMICALS 102,081 114,255 12,174- 11.9- 918,729 617,090 301,639 32.8 1,225,000 50.4 UTILITIES 320,472 203,161 117,311 36.6 2,884,248 1,878,536 1,005,712 34.9 3,845,700 48.8 REPAIRS & MAINTENANCE 220,855 266,178 45,323- 20.5- 1,987,695 2,008,358 20,663- 1.0- 2,650,400 75.8 HAULING & DISPOSAL 32,851 45,719 12,868- 39.2- 295,659 230,760 64,899 22.0 394,250 58.5 PROFESSIONAL & LEGAL 749 431 318 42.5 6,741 4,084 2,657 39.4 9,000 45.4 OUTSIDE SERVICES 24,057 6,851 17,206 71.5 216,513 171,595 44,918 20.7 288,750 59.4 MATERIALS & SUPPLIES 57,320 70,959 13,639- 23.8- 515,880 511,677 4,203 .8 688,000 74.4 OTHER EXPENSES 19,291 22,907 3,616- 18.7- 173,619 111,470 62,149 35.8 231,742 48.1 PREPARED 4/11/16, 11:46:07 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ----------------------------------------------------------------------------------------------------------------------------------- PLANT OPERATIONS 2,231,048 2,196,408 34,640 1.6 20,838,534 19,351,236 1,487,298 7.1 27,532,927 70.3 SALARIES & WAGES 72,696 73,230 534- .7- 654,264 669,142 14,878- 2.3- 872,369 76.7 EMPLOYEE BENEFITS 53,182 63,688 10,506- 19.8- 541,941 615,174 73,233- 13.5- 701,513 87.7 CAPITALIZED ADM OVERHEAD 534- 0 534-100.0 4,806- 0 4,806-100.0 6,414- .0 CHEMICALS 35,833 42,090 6,257- 17.5- 322,497 313,790 8,707 2.7 430,000 73.0 UTILITIES 43,111 42,204 907 2.1 387,999 333,395 54,604 14.1 517,350 64.4 REPAIRS & MAINTENANCE 24,162 48,797 24,635-102.0- 217,458 216,677 781 .4 289,950 74.7 HAULING & DISPOSAL 733 772 39- 5.3- 6,597 6,681 84- 1.3- 8,800 75.9 OUTSIDE SERVICES 6,341 900 5,441 85.8 57,069 35,133 21,936 38.4 76,100 46.2 MATERIALS & SUPPLIES 3,466 947 2,519 72.7 31,194 18,060 13,134 42.1 41,600 43.4 OTHER EXPENSES 3,149 2,588 561 17.8 28,341 20,984 7,357 26.0 37,833 55.5 PUMP STATIONS 242,139 275,216 33,077- 13.7- 2,242,554 2,229,036 13,518 .6 2,969,101 75.1 SALARIES & WAGES 0 5,505 5,505- .0 0 136,539 136,539- .0 0 .0 EMPLOYEE BENEFITS 0 4,178 4,178- .0 0 71,323 71,323- .0 0 .0 CHEMICALS 0 4,531 4,531- .0 0 48,752 48,752- .0 0 .0 UTILITIES 0 0 0 .0 0 0 0 .0 0 .0 REPAIRS & MAINTENANCE 0 0 0 .0 0 4,771 4,771- .0 0 .0 PROFESSIONAL & LEGAL SERV 0 284 284- .0 0 676 676- .0 0 .0 OUTSIDE SERVICES 0 12,013 12,013- .0 0 128,627 128,627- .0 0 .0 MATERIALS & SUPPLIES 0 0 0 .0 0 5,453 5,453- .0 0 .0 OTHER EXPENSES 0 583 583- .0 0 42,915 42,915- .0 0 .0 RECYCLED WATER 0 27,094 27,094- .0 0 439,056 439,056- .0 0 .0 FUND TOTALS 6,740,265 4,446,511 2,293,754 34.0 67,138,600 63,463,458 3,675,142 5.5 87,464,864 72.6 PREPARED 4/11/16, 11:46:08 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE %, BUDGET ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES-MGMNT. 250,617 248,078 2,539 1.0 2,255,553 2,170,544 85,009 3.8 3,007,461 72.2 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,127,477 114,851 5.1 20,180,952 19,185,259 995,693 4.9 26,908,108 71.3 0103 SALARIES & WAGES-COMP ABS 25,000 22,208 2,792 11.2 225,000 229,419 4,419- 2.0- 300,000 76.5 0105 OVERTIME 91,194 75,406 15,788 17.3 820,746 687,563 133,183 16.2 1,094,493 62.8 0106 STANDBY PAID 18,916 26,199 7,283- 38.5- 170,244 230,047 59,803- 35.1- 227,023 101.3 0110 SALARY VACANCY 49,499- 0 49,499-100.0 445,491- 0 445,491-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 1- .0 0 1- 1 .0 0 .0 0150 CAPITALIZED SALARIES 259,216 188,979 70,237 27.1 2,332,944 1,673,206 659,738 28.3 3,110,682 53.8 0151 OVERTIME 10,244. 703 9,541 93.1 92,196 27,029 65,167 70.7 122,991 22.0 0152 SALARY VACANCY 4,750- 0 4,750-100.0 42,750- 0 42,750-100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,689,051 154,215 5.4 25,589,394 24,203,066 1,386,328 5.4 34,119,758 70.9 0201 WORKERS' COMPENSATION INS 45,072 28,723 16,349 36.3 405,648 428,458 22,810- 5.6- 541,210 79.2 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 22,500 42,177 19,677- 87.5- 30,000 140.6 0203 FEDERAL MEDICARE TAX 39,844 38,155 1,689 4.2 358,596 342,307 16,289 4.5 478,456 71.5 0204 MEDICAL & HEALTH INSUR 959,497 957,115 2,382 .2 8,635,473 8,028,921 606,552 7.0 11,514,341 69.7 0205 RETIREMENT CONTRIBUTION 1,629,265 1,533,816 95,449 5.9 17,163,386 16,156,519 1,006,867 5.9 22,051,213 73.3 0206 DEFERRED COMP. CONTRIB 161,300 164,311 3,011- 1.9- 1,451,700 1,350,202 101,498 7.0 1,935,908 69.7 0207 DENTAL INSURANCE 83,004 81,252 1,752 2.1 747,036 726,718 20,318 2.7 996,399 72.9 0208 LONG-TERM DISABILITY INS 6,750 6,354 396 5.9 60,750 56,954 3,796 6.2 81,267 70.1 0209 LIFE INSURANCE 15,363 10,266 5,097 33.2 138,267 91,674 46,593 33.7 184,695 49.6 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 30,000 27,296- 57,296 191.0 360,000 7.6- 0212 BENEFIT VACANCY 95,414- 0 95,.414-100.0 858,726- 0 858,726-100.0 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 1 1- .0 0 .0 EMPLOYEE BENEFITS 2,847,181 2,819,993 27,188 1.0 30,786,230 29,828,235 957,995 3.1 39,660,089 75.2 TOTAL SALARY AND BENEFITS 5,690,447 5,509,044 181,403 3.2 56,375,624 54,031,301 2,344,323 4.2 73,779,847 73.2 PREPARED 4/11/16, 11:45:43 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2016 ----------------------------------------------------------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 578,754.20 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 39,100,000.00 ACCOUNTS RECEIVABLE 81,655.71 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 52,301.37 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 69,859,852.99 DUE FROM S/I .00 DUE FROM DEBT FUND 4,044,093.06 ------------- TOTAL CURRENT ASSETS 115,264,821.46 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 I FURNITURE & EQUIPMENT .00 ACC DEPR-FURN & EQUIP .00 VEHICLES .00 ACC DEPR-VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC-RELY WATER .00 ACC DEPR-SEWAGE COL SYS .00 ACC DEPR-OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR-CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 17,350,528.01 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 17,350,528.01 -------------- TOTAL ASSETS 132,615,349.47 -------------- -------------- LIABILITIES DUE TO .00 DUE TO R/E 94,842,743.56- DUE TO S/I 2,350,000.00- PREPARED 4/11/16, 11:45:43 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ DUE TO DEBT FUND 258,620.68- ACCOUNTS PAYABLE 11,429.52- SALES TAX PAYABLE .00 REFUNDABLE CONST BONDS 147,198.60- UNEARNED INTEREST 22,275.55- PROJECT RETENTION PAYABLE 164,721.42- ------------- TOTAL LIABILITIES 97,796,989.33- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28- EXPENDITURE SUMMARY 14,500.00- REVENUE SUMMARY 14,815,408.86- ------------- TOTAL FUND EQUITY 34,818,360.14- -------------- TOTAL LIABILITIES AND FUND EQUITY 132,615,349.47- -------------- -------------- PREPARED 4/11/16, 11:15:01 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 75% OF YEAR LAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ----------------------------------------------------------------------------------------------------------------------------------- FUND 002 SEWER CONSTRUCTION OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE !k --------------------------------------------------------------------------------------------------------------------------------- 2301 SEWER SVC CHRG-COUNTY 0 11,825- 11,825- .0 4,298,300 4,673,497 375,197 8.7 8,110,000 57.6 SEWER SERVICE CHARGES 0 11,825- 11,825- .0 4,298,300 4,673,497 375,197 8.7 8,110,000 57.6 1500 MAIN LINES INSPECTION 14,166 0 14,166-100.0- 127,494 184,917 57,423 45.0 170,000 108.8 1600 PLAN REVIEW 5,833 13,007 7,174 123.0 52,497 51,725 772- 1.5- 70,000 73.9 1900 OVERTIME INSPECTION 208 0 208-100.0- 1,872 8,945 7,073 377.8 2,500 357.8 3801 RECYCLED WATER 0 0 0 .0 0 0 0 .0 257,000 .0 4000 FACILITIES CAPACITY FEES 515,333 788,143 272,810 52.9 4,637,997 4,679,371 41,374 .9 6,184,000 75.7 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 102,556 65,056 173.5 337,500 472,505 135,005 40.0 450,000 105.0 4400 CAPACITY USE CHARGE 10,416 0 10,416-100.0- 93,744 169,383 75,639 80.7 125,000 135.5 4500 INTEREST INCOME 15,583 24,714 9,131 58.6 140,247 210,416 70,169 50.0 187,000 112.5 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 REIMS-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- 1,494 4,924 3,430 229.6 2,000 246.2 6127 CAD REIMBURSEMENT 0 46,175 46,175 .0 0 46,175 46,175 .0 0 .0 - 6507 ALHAMBRA VLY ASSESSMENTS 0 37,684 37,684 .0 0 37,684 37,684 .0 0 .0 OTHER REVENUES 599,205 1,012,279 413,074 68.9 9,924,645 10,141,912 217,267 2.2 20,657,500 49.1 FUND TOTALS 599,205 1,000,454 401,249 67.0 14,222,945 14,815,409 ✓ 592,464 4.2 28,767,500 51.5 IZ PREPARED 4/11/16, 13:51:41 CAPITAL IMPROVEMENT BUDGET PACE 1 PROGRAM /GM185L4 75% OF FISCAL YEAR EIAPS n ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 TYPE TP Treatment Plant TOTAL TOTAL PRLa7II:T 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 EY YEAR YTD MJNTH BUDGET REGULATORY OCMPL & 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 2,483,602 92 350,000 212,653 61 25,664 214,398 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 17,693 20 90,000 17,693 20 1,487 72,307 7315 APPLD RESEARCH & rOUVATN 350,000 1,542,000 189,112 54 240,000 82,282 34 398 160,888 7318 OUIVALL MONTPORING PFOGRM 50,000 50,000 43,034 86 0 10,094 0 0 6,966 7322 FTRE PROT SYS EIPRVMT PH2 40,000 840,000 38,839 97 220,000 27,043 12 12,514 1,161 7343 TP MASTER PIAN 1,400,000 2,200,000 818,722 59 1,400,000 818,722 59 441,973 581,278 SUB-TOTAL : 5,093,000 10,112,000 4,049,325 80 2,800,000 1,315,986 47 482,036 1,043,675 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 5,552,000 610,296 103 1,120,000 205,812 18 44,523 15,296- 7292 SWITCHGEAR REF1JRBISRMT-P2 420,000 1,420,000 259,357 62 350,000 62,894 18 1,084 160,643 7297 TAT SCRBR CAUSTIC INJ SYS 1,351,600 9,026,000 682,940 51 600,000 613,178 102 191,573 668,660 7304 INSTR & CNTRL-PIC UPGRADE 335,000 833,000 232,499 69 157,000 54,969 35 0 102,501 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 2,100,000 194,549 32 350,000 194,549 56 63,754 405,451 7327 B ADWDRKS SCREENING UPGRD 400,000 6,900,000 163,472 41 400,000 163,472 41 59,288 236,528 7339 TP CNTRL SYS I/O REPLACIIT 100,000 4,300,000 0 0 100,000 0 0 0 100,000 SUB-TOTAL 4,161,600 32,661,000 2,235,720 54 3,562,000 1,376,938 39 360,222 1,925,880 RECURRING RENOVATIC N 7310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 1,478,875 94 1,500,000 1,188,802 79 240,598 91,125 7319 LABORATORY UPGRD & REPAIR 348,000 648,000 293,840 84 200,000 171,062 86 23,460 54,160 7320 PLANT ENERGY OPTIMIZATION 90,000 1,390,000 26,770 30 355,000 1,989 1 199 63,230 7326 EQUIPMENT REPIACEMERr 606,000 2,400,000 65,642 11 700,000 65,642 9 38,723 540,358 SUB-TOTAL 2,614,000 6,188,000 1,865,127 71 2,755,000 1,427,495 52 302,980 748,873 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 14,679,699 98 566,000 991,436 175 26,335 267,301 7316 SLUDGE BLPNDNG TNK REPAIR 714,450 714,450 702,494 98 25,000 18,608 74 0 11,956 SUBTOTAL 15,661,450 15,661,450 15,382,193 98 591,000 1,010,044 171 26,335 279,257 UNAILOCATED AUTHORIZATIONS 6,667,400 0 PROGRAM CCNTINCENCY 698,000 0 Treatment Plant 34,895,450 64,622,450 23,532,365 67 9,708,000 5,130,463 53 1,171,573 11,363,085 PREPARED 4/11/16, 13:51:41 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM1851,4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 ---------------- TYPE TP Treatment Plant TOTAL TOTAL PROJFX.T PCT EXPENDED PCT EXPENDED RIINAINING PROLT ALLOCATED ED PRp,7ECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PRO=TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD IYTlTH BUDGET PREPARED 4/11/16, 13:51:41 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 TYPE CS Collection System TOTAL TOTAL PROJECT PCI' EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALdCCATED NO PR37Ex•T TITLE BUDGET COST FST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET RENOVATION 5991 P.H. SEWER RII4OV PH 2 400,000 2,550,000 133,017 33 50,000 0 0 0 266,983 5999 CIPP BLANKET CONTRAST 472,000 472,000 247,950 53 150,000 113,305 76 967 224,050 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 3,469,510 89 2,948,857 2,496,367 85 467,173 452,490 8417 SURVEY MONUMENT INSTALL 200,000 488,000 168,521 84 50,000 42,590 85 0 31,479 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 3,031,704 96 1,975,275 1,852,778 94 11,365 122,496 8422 WC SEWER RENOV PH 11 150,000 3,750,000 136,714 91 50,000 38,820 78 15,155 13,286 8423 NO ORINDA SEWER REN. PH 6 3,312,500 3,649,000 516,298 16 490,553 357,850 73 31,111 2,796,202 8426 LAFAYETTE SEWER REN.PH 10 3,530,000 3,755,000 603,899 17 1,514,000 454,112 30 29,907 2,926,101 8430 LAFAYETTE SEWER RFN.PH 11 150,000 3,650,000 93,656 62 150,000 93,656 62 28,936 56,344 8434 C.S. URGENT PROJECTS 300,000 300,000 16,914 6 270,000 16,914 6 1,469 283,086 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 8,268 6 150,000 8,268 6 1,530 141,732 SUB-TOTAL : 15,740,700 28,840,200 8,426,451 54 7,798,685 5,474,660 70 587,613 7,314,249 REGI,/O.T,fP/URGST/PING/SAFE 5962 MANHOLE REMIT LUL 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. MDDELING UPGRADE 1,201,600 1,350,000 768,231 64 801,600 393,168 49 223,396 433,369 8419 COLLECTICN SYSTM PLANNING 470,000 1,369,000 433,458 92 165,558 129,023 78 11,580 36,542 8431 CS MASTER PLAN 600,000 1,200,000 328,221 55 600,000 328,221 55 75,092 271,779 SUB-TOTAL 2,724,100 4,371,000 1,758,408 65 1,568,158 850,412 54 310,068 965,692 EXPANSION - l 8412 PH G2AYSON CREEK TRUNK SW 13,700,000 10,700,000 1,449,977 11 3,120,000 316,766 10 57,770 12,250,023 8420 DEVEFAPMNT SEWERAGE 2,667,000 3,940,000 2,778,696 104 700,000 811,083 116 82,724 111,696- SUB-ICTAL : 16,367,000 14,640,000 4,228,673 26 3,820,000 1,127,849 30 140,494 12,138,327 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 740,000 819,000 641,953 87 100,000 37,772 38 0 98,047 8403 BUCHANAN AIR PUMP ST REPL 50,000 451,000 83 0 0 0 0 0 49,917 8414 MDR 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 8436 MORAGA CROSSROADS PUMP ST 150,000 1,090,000 4,364 3 150,000 4,364 3 4,364 145,636 SUB-TOTAL : 1,140,000 2,860,000 761,880 67 256,555 44,206 17 4,364 378,120 SUBSTANTIALLY CCMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 695,576 75 150,000 15,988 11 655 232,424 8404 LAFAYETTE SEWER RIIVOV PH8 2,975,000 2,735,000 2,948,426 99 0 352,060 0 0 26,574 8406 PUMP STATION SAFETY IIS 611,000 611,000 608,751 100 2,000 2,582 129 0 2,249 8425 CATH. PROP. SYSTEMS PH 1 559,000 559,000 519,029 93 9,000 45,601 507 0 39,971 PREPARED 4/11/16, 13:51:41 CAPITAL IMPROVEMMU BUDGET PAGE 4 PROGRAM /GM1851,4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 TYPE CS Collection System TOTAL TOTAL PROJECT PCP EXPENDED PCT EXPENDED REMAINING PRUJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLCCAATED NO PF OJEXT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET ---------------- SUB-TCIPAL 5,073,000 5,382,000 4,771,782 94 161,000 416,231 259 655 301,218 OCMPLETED PROJECTS 8411 NO.0RINDA SEWER REN. PH 5 2,771,988 2,771,988 2,771,989 100 0 181,499- 0 0 1- 8413 WC SEWER RENOV PH 10 3,791,442 3,791,442 3,791,443 100 0 30,362 0 0 1- 8424 M1 CIPP REHABILITATN PRJ 2,319,812 2,319,812 2,319,806 100 0 1,914,622 0 0 6 SUB-TOTAL 8,883,242 8,883,242 8,883,238 100 0 1,763,485 0 0 4 UNALLOCATED AUTHORIZATIONS 366,658 0 PROGRAM CONTINGENCY 260,000 0 Collection Systan 50,554,700 64,976,442 28,830,432 57 13,604,398 9,676,843 71 1,043,194 21,724,268 100 PREPARED 4/11/16, 13:51:41 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM1851,4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 TYPE GI General Inprovenents _ ' -�+-- TOTAL TOTAL PROOEXT PCT EXPENDED PCT EXPENDED REMAINING PRGU ALLOCATED PRCOELT EXPENDED EXP CIB FST THIS EXP THIS ALLOCATED NO PRO= TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET VEHICLES, EQUIP & EURN 8516 2015-16 EQUIP & VEHICLES 450,000 450,000 266,038 59 450,000 266,038 59 17,576 183,962 9999 CAPITAL P337EC.T CLEARING 0 0 51,310- 0 0 8,689 0 3,731 51,310 SUB-TOTAL : 450,000 450,000 214,728 48 450,000 274,727 61 21,307 235,272 NfANAGEMENT INFO SYSTEMS 8227 GDI TREATMENT PLANT 265,000 425,000 222,444 84 42,558 0 0 0 42,556 8232 GDI/SMJS REPLACEMENT 852,000 852,000 848,699 100 271,000 272,363 101 36,754 3,301 8240 INFO TECHNOLOGY DEVELDEW 2,000,000 9,800,000 1,070,377 54 1,300,000 211,516 16 29,173 929,623 8242 CIMS REPLACEMENT 558,000 675,000 309,314 55 508,000 268,334 53 77,072 248,686 SUB-TOTAL 3,675,000 11,752,000 2,450,834 67 2,121,558 752,213 36 142,999 1,224,166 PROJECTS 8207 GRU RAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 114,168 54 33,000 15,053 46 6,731 95,832 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 HOB IMPROVEMENTS 434,000 433,000 306,397 71 110,000 30,501 28 7,831 127,603 8236 DISTRICT EASEMENT AOQUIS 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 0 20,100 8239 POD OFFICE IIn S 490,000 490,000 471,991 96 240,000 408,770 170 650 18,009 8243 SERVER ROOM RELOC. PROJ. 200,000 1,200,000 75,194 38 93,000 39,931 43 5,925 124,806 1 8246 SUN EDISON PVR PURCH AGMT 98,100 73,000 100,736 103 0 100,736 0 1,117 2r636- SUB-TOTAL : 2,111,100 3,468,000 1,669,449 79 763,000 821,977 108 22,254 441,651 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRQN 1,200,000 2,700,000 858,734 72 600,000 269,549 45 41,812 341,266 SUB-TC7TAL : 1,200,000 2,700,000 858,734 72 600,000 269,549 45 41,812 341,266 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 1,017,200 545,097 54 307,916 73,838 24 14,130- 472,103 SUBTOTAL : 7,663,200 7,663,200 7,182,630 94 307,916 73,838 24 14,130- 480,570 UNALLOCATED AUTHORIZATIONS 367,000 0 PROGRAM CONTINGENCY 210,900 0 General Inprovements 15,677,200 26,033,200 12,376,375 79 4,242,474 2,192,304 52 214,242 3,300,825 PREPARED 4/11/16, 13:51:41 CAPITAL IMPRCVIIMENP BUDGET PACE 6 PRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA CRISTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 TYPE GI General 7nproveients TOTAL TOTAL PROJECT PGT EXPENDED PCT EXPENDED REMAINING PR OJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PPD= TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET lg PREPARED 4/11/16, 13:51:41 CAPITAL EAPRDVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 75% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2016 TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EMENDED PCT EXPENDED REMAINING PROJ ALICCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MCNTH BUDGET URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS REW 280,000 280,000 266,338 95 0 391 0 0 13,662 7300 REE7INERY RECYCLED WATER 595,000 595,000 348,979 59 4,000 18,333 458 2,598 246,021 7306 ZONE 1 RECYCLED WATER 395,000 660,000 225,671 57 29,000 108,668 375 9,952- 169,329 7345 FILTER PLANT 200,000 350,000 66,517 33 200,000 66,517 33 25,051 133,483 7347 PEW CCW TRUCK FLT STAIN 115,000 115,000 14,499 13 115,000 14,499 13 2,222 100,501 SUB-TOTAL : 1,585,000 2,000,000 922,004 58 348,000 208,408 60 19,919 662,996 SUBSTANTIALLY CCMPLETE 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 UNAILCCATED AUTHORIZATIONS 250,000 0 PROGRAM CCtTrINGENCY 0 0 Recycled Water 5,800,000 5,965,000 4,879,189 84 435,000 336,484 77 19,919 920,811 GRAND TOTAL 106,927,350 161,597,092 69,618,361 0 27,989,872 17,336,094 0 2,448,928 37,308,989 I CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH,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) 25,100,000 32,100,000 (7,000,000) 25,100,000 25,123,994 64.19% 13,042.47 76,642.38 89,684.85 906 Toyota Comm Paper 12/21/15 7/22/16 112 0.844 4,975,033 5,000,000 5,000,000 4,991,347 12.79% 3,616.67 8,283.33 11,900.00 907 UBOC NCD 12/21/15 7/22/16 112 0.64 5,000,000 5,000,000 5,000,000 5,000,547 12.79% 2,755.56 6,311.12 9,066.68 908 ABBEY Comm Paper 12/21/15 7/22/16 112 0.74 3,982,404 4,000,000 4,000,000 3,990,818 10.23% 2,548.89 5,837.78 8,386.67 (4) 39,057,438 46,100,000 (7,000,000) 39,100,000 39,106,706 100.00% 21,963.59 97,074.61 119,038.20 (3) (5) (6) 1,748.10 1,748.10 21,963.59 98,822.71 120,786.30 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of March,2016 was 0.500%. (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 0.586%. ^� (4) The market value of the portfolio on March 31,2016 was$39,106,706. 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 4/11/16, 11:45:43 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2016 ----------------------------------------------------------------------------------------------------------------------------------- 003 SELF-INSURANCE ----------------------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 30,600.51 TEMPORARY INVESTMENTS 6,400,000.00 ACCRUED INTEREST A/R 6,684.77 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 2,350,000.00 DUE FROM DEBT FUND .00 -------------- TOTAL ASSETS 8,787,285.28 -------------- -------------- LIABILITIES DUE TO R/E 2,351,601.00- DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 1,703.51- SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00- UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 ------------- TOTAL LIABILITIES 3,853,304.51- 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 1,495,691.26 f►{ REVENUE SUMMARY 1,520,950.22- ------------- TOTAL FUND EQUITY 4,933,980.77- -------------- TOTAL LIABILITIES AND FUND EQUITY 8,787,285,28- PREPARED 04/11/16, 11:38:51 CENTRAL, CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 03/31/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance E Budget Actual Variance t BUDGET t 4501 INTEREST 243 626 383 157.61 2,187 3,400 1,213 55.46 2,920 116.44 7301 SUBROGATION RECOVERIES 0 4,873 4,873 .00 0 6,186 6,186 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 SUB-FUND A 243 5,499 5,256 2,162.96 2,187 9,586 7,399 338.32 2,920 328.29 4501 INTEREST 579 2,087 1,508 260.45 5,211 11,331 6,120 117.44 6,950 163.04 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 2,087 1,508 260.45 5,211 11,331 6,120 117.44 6,950 163.04 4501 INTEREST 210 5 205- 97.62- 1,890 33 1,857- 98.25- 2,530 1.30 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 2,350,000- 2,350,000- .00 1,500,000 1,500,000 0 .00 1,500,000 100.00 7501 INSURANCE RECOVERY - HHW 0 0 0 .00 0 0 0 .00 72,975 .00 SUB-FUND C 210 2,349,995- 2,350,205- 9,145.24- 1,501,890 1,500,033 1,857- .12- 1,575,505 95.21 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 1,032 2,342,409- 2,343,441- 7,077.62- 1,509,288 1,520,950 11,662 .77 1,585,375 95.94 PREPARED 04/11/16, 11:38:50 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 03/31/16 _____ -------- ANNUAL ------ MONTH-TO-DATE -------- - YEAR-TO-DATE ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 1420 LOSSES 79,166 19,712 59,454 75.10 712,494 845,249 132,755- 18.63- 950,000 88.97 1421 LEGAL SERVICES 12,500 2,921 9,579 76.63 112,500 57,748 54,752 48.67 150,000 38.50 1422 TECHNICAL SERVICES 4,166 4,604 438- 10.51- 37,494 53,322 15,828- 42.21- 50,000 106.64 + SUB-FUND A 95,832 27,236 68,596 71.58 862,488 956,319 93,831- 10.88- 1,150,000 83.16 1420 LOSSES 8,333 0 8,333 100.00 74,997 0 74,997 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 1,483 2,683 64.40 37,494 5,261 32,233 85.97 50,000 10.52 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 11,250 0 11,250 100.00 15,000 .00 + SUB-FUND B 13,749 1,483 12,266 89.21 123,741 5,261 118,480 95.75 165,000 3.19 1420 LOSSES 2,083 0 2,083 100.00 18,747 0 18,747 100.00 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 1,494 0 1,494 100.00 2,000 .00 + SUB-FUND C 2,249 0 2,249 100.00 595,241 534,111 61,130 10.27 602,000 88.72 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 111,830 28,719 83,111 74.32 1,581,470 1,495,691 85,779 5.42 1,917,000 78.02 - 23 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS MARCH,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) 6,400,000 6,400,000 6,400,000 6,406,118 100.00% 2,717.81 11,220.27 13,938.08 (3) 6,400,000 6,400,000 0 6,400,000 6,406,118 100.00% 2,717.81 11,220.27 13,938.08 (2) 955.11 955.11 2,717.81 12,175.38 14,893.19 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of March,2016 was 0.500%. (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 0.500%. (4) The market value of the portfolio on March 31,2016 was$6,406,118. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 4/11/16, 11:45:43 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 9/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 3/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 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 258,620.68 DUE FROM S/I .00 -------------- TOTAL ------------ TOTAL ASSETS 8,948,129.68 -------------- -------------- LIABILITIES DUE TO R/E 187,119.25- DUE TO SIC 4,044,093.06- DUE TO S/I .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 360,133.27- BONDS PAYABLE 33,800,000.00- BOND ACR INTEREST PAYABLE .00 DEFERRAL-BOND REFUNDING .00 ------------- TOTAL LIABILITIES 38,391,345.58- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 32,255,376.19 EXPENDITURE SUMMARY 964,743.71 REVENUE SUMMARY 3,776,904.00- - ------------- TOTAL FUND EQUITY 29,443,215.90 -------------- TOTAL LIABILITIES AND FUND EQUITY --8_948_129.68- PREPARED 04/11/16, 11:41:25 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 03/31/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance $ BUDGET & 4552 RECYC H2O LOAN ENT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 2,750- 2,750- .00 0 2,750- 2,750- .00 42,676 6.44- 4600 TAX REVENUE 0 0 0 .00 3,779,654 3,779,654 0 .00 3,779,654 100.00 • REVENUE 0 2,750- 2,750- .00 3,779,654 3,776,904 2,750- .07- 3,822,330 98.81 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 0 2,750- 2,750- .00 3,779,654 3,776,904 2,750- .07- 3,822,330 98.81 �W PREPARED 04/11/16, 11:41:24 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 03/31/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance $ BUDGET 4 1252 RECYC H2O INTEREST EXP 13,868 13,868 0 .00 13,868 13,868 0 .00 13,868 100.00 1253 2009 BOND DEBT EXPENSE 0 0 0 .00 941,915 950,876 8,961- .95- 1,425,211 66.72 + DEBT SERVICE 13,868 13,868 0 .00 955,783 964,744 8,961- .94- 1,439,079 67.04 13,868 13,868 0 00 955,783 964,744 8,961- .94- 1,439,079 67.04 ov