Loading...
HomeMy WebLinkAbout04.b. Receive April 2016 Financial Statements and Investment Reports 4. b. CENTRAL CONTRA COSTA SANITARY DISTRICT May 13, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING G� SUBJECT: O& M Expense Vance Analysis The following are brief year-to-date variance explanations at major category levels through period ending April,2016: Expense Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 54,056,331 53,620,926 435,405 Lower due to budgeted positions that are not yet filled. Chemicals 1,379,140 1,099,901 279,239 Lower due to more favorable bids for lime than anticipated. Some chemicais are purchased sporadically due to seasonal use and the expenses will balance out in time. Utilities 3,983,460 2,836,053 1,147,407 Lower due to delay in invoices and lower than expected commodity costs. Electricity expense lower due to the reliability of the cogeneration system reducing the amount of energy purchased from PG&E. Repairs& Maintenance 4,396,330 3,717,252 679,078 Lower due to budgeted expenses for a tank transporter and crown spraying for CSO not expected to be incurred this fiscal year. Additional variance due to CCTV work from Roto Rooter not yet billed. Hauling& Disposal 791,060 652,368 138,692 Lower due to delay in billing.Additional variance is from a mobile household hazardous waste event budgeted, but not expected to occur this fiscal year. Outside Services 3,281,120 2,531,624 749,496 Lower mostly due to low Technical Services and Outside Safety Services expenses thus far. Materials&Supplies 1,841,340 1,486,908 354,432 All line items in this expense category are lower than budgeted. Other Expenses 1,877,774 1,479,765 398,009 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 May 13, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO pill FROM: JAMIE KINGC --- SUBJECT: Sewer Construction evenue Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending April, 2016: Revenue Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 5,153,330 5,802,741 649,411 Large April payments were received from Homewood Suites in Pleasant Hill and The Greenery in Walnut Creek. Pump Zone Fees 375,000 629,443 254,443 Residential development has increased in pump zone areas. FINANCIAL STATEMENT SUMMARY Prepared by: A. Lyon April 2016 C/ YEAR-TO-DATE Actual Budget Variance O&M Revenue 73,893 70,985 2,908 4.1% April 2016 YEAR-TO-DATE Actual Budget Variance Actual Budget Variance O&M Expenses 6,028 6,611 583 69,491 73,749 4,258 8.8% 5.8% Year-to-date Favorable Variance>$1 OK: Variance Total Labor Charges 435 Directors Fees& Expenses 0 Chemicals 279 Utilities 1,147 Repairs&Maintenance 679 Hauling& Disposal 139 Professional& Legal 81 Outside Services 749 Materials&Supplies 354 Other Expenses 398 4,261 Year-to-date Unfavorable Variance>$1 OK: 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 4,261 m Sewer Construction YEAR-TO-DATE Revenue 26,181 Expense 19,563 Over/Under 6,618 Ik ',m -.1 TEMPORARY INVESTMENTS: Held in District LAW Account,Commercial Papers and CD's; LAW yield as of April 2016 was 0.525%. N:Wccounling\GMTEMP1(Financial 8UmmadesTINSUM1516 5/10/2016 PREPARED 5/09/16, 16:27:20 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 984,336.12 PETTY CASH 3,400.00 PAYROLL CLEARING 21,000.00 ACCOUNTS RECEIVABLE 307,437.08 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,956.00- ACCOUNTS RECEIVABLE-COBRA 272.32 A/R-SSC DIRECT BILL 64,213.75 COMPUTER PURCHASE PROGRAM 9,947.47 DEPOSITS TO BANK ESCROW 100,052.41 PREPAID INSURANCE .00 PREPAID EXPENSES 979,458.95 PREPAID RETIREMENT 6,334,553.78 SUPPLIES & MATERIAL INV 2,101,887.12 DUE FROM .00 DUE FROM SIC 130,636,130.20 DUE FROM S/I 2,351,601.00 DUE FROM DEBT FUND 187,119.25 ------------- TOTAL CURRENT ASSETS 144,078,453.45 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 O 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 753,796,932.23 -------------- -------------- LIABILITIES DUE TO SIC 80,051,467.99- PREPARED 5/09/16, 16:27:20 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 3,779,654.00- ACCOUNTS PAYABLE 232,434.53- SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 1,040,461.03- FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,748,418.97- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,076.00- WELLNESS PAYMENTS .00 KAISER PERMANENTE 3,195.57- HEALTH NET .00 OCCUPATIONAL HEALTH .00 DISABILITY INS 47.20- LIFE INS 18.98- DELTA DENTAL 296.51- POST EMP. BENEFIT-OPEB 768,165.25 CAFETERIA PLAN PAYABLE 34,339.35- PERMIT CLEARING 280.00- WORKERS' COMP INS PAYABLE 34,538.63 ACCRUED COMPENSATED ABS. 3,923,936.55- REFUNDABLE DEPOSITS 40,030.00- ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- O PENSION/INFLOW/OUTFLOW 88,679,765.00- REIMBURSEMENT FEES 86,084.99- ------------- TOTAL LIABILITIES 178,929,341.75- 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 69,491,041.13 REVENUE SUMMARY 73,893,349.00- ------------- TOTAL FUND EQUITY 574,867,590.48- -------------- TOTAL LIABILITIES AND FUND EQUITY 753,796,932.23- -------------- PREPARED 5/09/16, 16:27:09 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 ----------------- 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 5,453 13,297- 70.9- 187,500 200,522 13,022 6.9 225,000 89.1 2300 SEWER SVC CHRG-COUNTY 29,017,600 30,236,515 1,218,915 4.2 67,549,440 69,226,391 1,676,951 2.5 68,928,000 100.4 2400 SEWER SVC CHRG-DIRECT 0 1,601 1,601 .0 1,260,000 1,475,989 215,989 17.1 1,260,000 117.1 2500 SEWER SVC CHRG-PRIOR YEAR 1,916- 0 1,916 100.0- 19,160- 77,844- 58,684-306.3 23,000-338.5 SEWER SERVICE CHARGES 29,034,434 30,243,569 1,209,135 4.2 68,977,780 70,825,058 1,847,278 2.7 70,390,000 100.6 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 65,321 37,821 137.5 275,000 468,326 193,326 70.3 330,000 141.9 1700 SEPTIC TANK DUMPING 6,000 8,142 2,142 35.7 60,000 69,894 9,894 16.5 72,000 97.1 1900 OVERTIME INSPECTION 1,000 449 551- 55.1- 10,000 27,135 17,135 171.4 12,000 226.1 2000 SIDE SEWER INSPECTION 50,000 139,653 89,653 179.3 500,000 1,005,780 505,780 101.2 600,000 167.6 2700 SALES 83 50 33- 39.8- 830 1,465 635 76.5 1,000 146.5 2900 OTHER SERVICE CHARGES 0 4,944 4,944 .0 89,000 75,242 13,758- 15.5- 178,000 42.3 3000 INDUSTRIAL PERMIT FEES 10,000 3,342- 13,342-133.4- 75,000 82,771 7,771 10.4 95,000 87.1 3200 NEW INDUSTRY PERMIT FEES 833 1,134 301 36.1 8,330 9,384 1,054 12.7 10,000 93.8 3301 POLLUTION PREVENTION 4,000 4,816 816 20.4 20,000 16,901 3,099- 15.5- 24,000 70.4 3500 LEASE RENTAL INCOME 36,769 51,247 14,478 39.4 545,760 551,450 5,690 1.0 619,300 89.0 3600 PRETREATMENT PROGRAM FINE 166 5,000 4,834 912.0 1,660 7,500 5,840 351.8 2,000 375.0 3801 RECYCLED WATER 210,000- 209,913- 87 .0 50,000 62,299 12,299 24.6 75,000 83.1 4300 ANNEXATION CHARGES 4,000 45,588 41,588 39.7 40,000 229,446 189,446 473.6 48,000 478.0 4500 INTEREST INCOME 0 33- 33- .0 0 41,635 41,635 .0 103,000 40.4 O 5500 STORMWATER PROGRAM 70,000 94,086 24,086 34.4 210,000 239,846 29,846 14.2 268,000 89.5 5600 HOUSE HAZARD WASTE REIMB 5,000 4,940 60- 1.2- 50,000 71,941 21,941 43.9 879,000 8.2 6000 MISCELLANEOUS INCOME 7,083 1,266 5,817- 82.1- 70,830 106,268 35,438 50.0 85,000 125.0 6400 RIGHT-OF-WAY FEES 83 0 83-100.0- 830 1,008 178 21.4 1,000 100.8 OTHER REVENUES 12,517 213,348 200,831 604.5 2,007,240 3,068,291 1,061,051 52.9 3,402,300 90.2 FUND TOTALS 29,046,951 30,456,917 1,409,966 4.9 70,985,020 73,893,349 2,908,329 4.1 87,492,300 84.5 PREPARED 5/09/16, 16:27:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE !k BUDGET ACTUAL VARIANCE & BUDGET % ---------------------------------------------------------------------------------------------------------------------------------- 0101 SALARIES & WAGES-MGMNT. 250,617 248,593 2,024 .8 2,506,170 2,419,137 87,033 3.5 3,007,461 80.4 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,113,818 128,510 5.7 22,423,280 21,299,077 1,124,203 5.0 26,908,108 79.2 0103 SALARIES & WAGES-COMP ABS 25,000 21,937 3,063 12.3 250,000 251,356 1,356- .5- 300,000 83.8 0105 OVERTIME 91,194 68,428 22,766 25.0 911,940 755,991 155,949 17.1 1,094,493 69.1 0106 STANDBY 18,916 28,027 9,111- 48.2- 189,160 258,075 68,915- 36.4- 227,023 113.7 0110 SALARY VACANCY 49,499- 0 49,499-100.0 494,990- 0 494,990-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 0 0 .0 0 0 0 .0 0 .0 SALARIES & WAGES 2,578,556 2,480,803 97,753 3.8 25,785,560 24,983,636 801,924 3.1 30,943,085 80.7 0201 WORKERS' COMPENSATION INS 43,588 28,007 15,581 35.7 435,880 447,687 11,807- 2.7- 523,316 85.5 0202 STATE UNEMPLOYMENT INSUR 2,500 12,869 10,369-414.8- 25,000 55,046 30,046-120.2- 30,000 183.5 0203 FEDERAL MEDICARE TAX 36,256 35,253 1,003 2.8 362,560 353,642 8,918 2.5 435,335 81.2 0204 MEDICAL & HEALTH INSUR 915,412 839,218 76,194 8.3 9,154,120 8,573,811 580,309 6.3 10,985,237 78.0 0205 RETIREMENT CONTRIBUTION 1,480,190 1,415,851 64,339 4.3 17,301,901 16,611,541 690,360 4.0 20,262,241 82.0 0206 DEFERRED COMP. CONTRIB 146,544 151,867 5,323- 3.6- 1,465,440 1,404,106 61,334 4.2 1,758,752 79.8 0207 DENTAL INSURANCE 78,669 77,674 995 1.3 786,690 776,763 9,927 1.3 944,272 82.3 _ 0208 LONG-TERM DISABILITY INS 6,139 5,691 448 7.3 61,390 57,363 4,027 6.6 73,871 77.7 0209 LIFE INSURANCE 14,694 9,671 5,023 34.2 146,940 96,641 50,299 34.2 176,604 54.7 0211 ACCRUED COMPENSATED ABS. 0 17,115- 17,115 .0 30,000 44,410- 74,410 248.0 360,000 12.3- 0212 BENEFIT VACANCY 95,414- 0 95,414-100.0 954,140- 0 954,140-100.0 1,145,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,631,600 2,631,600 0 .0 2,631,600 100.0 0215 REW BENEFIT TRANSFER 0 0 0 .0 0 1- 1 .0 0 .0 EMPLOYEE BENEFITS 2,628,578 2,558,986 69,592 2.6 31,447,381 30,963,789 483,592 1.5 37,036,228 83.6 0250 CAPITALIZED ADM OVERHEAD 317,661- 273,549- 44,112- 13.9 3,176,610- 2,326,499- 850,111- 26.8 3,812,007- 61.0 CAPITALIZED ADM OVERHEAD 317,661- 273,549- 44,112- 13.9 3,176,610- 2,326,499- 850,111- 26.8 3,812,007- 61.0 TOTAL LABOR CHARGES 4,889,473 4,766,240 123,233 2.5 54,056,331 53,620,926 435,405 .8 64,167,306 83.6 0301 DIRECTOR MEETING FEES 1,855 3,214 1,359- 73.3- 18,550 41,032 22,482-121.2- 22,261 184.3 0302 BOARD TRAINING AND CONF 4,166 1,447 2,719 65.3 41,660 23,203 18,457 44.3 50,000 46.4 0303 BOARD HEALTH BENEFITS 4,993 5,016 23- .5- 49,930 50,101 171- .3- 59,916 83.6 DIRECTOR FEES & EXPENSES 11,014 9,677 1,337 12.1 110,140 114,336 4,196- 3.8- 132,177 86.5 0402 LIME 33,333 25,108 8,225 24.7 333,330 222,527 110,803 33.2 400,000 55.6 0403 POLYMER 32,499 44,365 11,866- 36.5- 324,990 262,955 62,035 19.1 390,000 67.4 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 58,330 10,994 47,336 81.2 70,000 15.7 0406 OTHER CHEMICALS 48,333 32,021 16,312 33.7 483,330 438,213 45,117 9.3 580,000 75.6 0407 HYPOCHLORITE 17,916 18,775 859- 4.8- 179,160 165,212 13,948 7.8 215,000 76.8 0408 SODIUM HYDROXIDE 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 137,914 120,269 17,645 12.8 1,379,140 1,099,901 279,239 20.2 1,655,000 66.5 0501 ELECTRICAL 132,048 122,524 9,524 7.2 1,320,480 771,103 549,377 41.6 1,584,600 48.7 0502 NATURAL GAS 199,707 145,463 54,244 27.2 1,997,070 1,498,287 498,783 25.0 2,396,500 62.5 0503 LAND-FILL GAS 33,333 23,005 10,328 31.0 333,330 257,477 75,853 22.8 400,000 64.4 PREPARED 5/09/16, 16:27:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 ---------------------------------------------------------------------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 1; BUDGET !k ------------------------------------------------------------------------------------------------------------------------------------ 0504 WATER 8,644 13,660 5,016- 58.0- 86,440 78,305 8,135 9.4 103,750 75.5 0505 TELEPHONE 24,614 29,068 4,454- 18.1- 246,140 230,881 15,259 6.2 295,400 78.2 UTILITIES 398,346 333,720 64,626 16.2 3,983,460 2,836,053 1,147,407 28.8 4,780,250 59.3 0601 OUTSIDE VEH/EQUIP REPAIR 5,416 233 5,183 95.7 54,160 54,693 533- 1.0- 65,000 84.1 0602 VEHIC/EQUIP REPAIR MAINT 12,000 12,781 781- 6.5- 120,000 108,125 11,875 9.9 144,000 75.1 0603 GENERAL REPAIRS & MAINT 88,056 52,864 35,192 40.0 880,560 861,268 19,292 2.2 1,056,750 81.5 0604 OUTSIDE REPAIRS & MAINT 292,035 146,275 145,760 49.9 2,829,167 2,327,158 502,009 17.7 3,505,600 66.4 0605 COMPUTER REPAIRS & MAINT 39,792 9,378 30,414 76.4 479,943 351,707 128,236 26.7 559,550 62.9 0606 REAL PROPERTY REPAIRS 3,250 1,835 1,415 43.5 32,500 14,301 18,199 56.0 39,000 36.7 REPAIRS & MAINTENANCE 440,549 223,366 217,183 49.3 4,396,330 3,717,252 679,078 15.4 5,369,900 69.2 0701 ASH REMOVAL 13,666 16,333 2,667- 19.5- 136,660 109,728 26,932 19.7 164,000 66.9 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 20,830 662 20,168 96.8 25,000 2.6 0703 GRIT REMOVAL 1,250 2,582 1,332-106.6- 12,500 10,094 2,406 19.2 15,000 67.3 0704 JANITORIAL & REFUSE REMOV 24,567 44,392 19,825- 80.7- 245,670 250,961 5,291- 2.2- 294,850 85.1 0705 SPOILS REMOVAL 0 0 0 .0 0 121 121- .0 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 38,974 11,373 27,601 70.8 333,740 280,802 52,938 15.9 411,700 68.2 0707 MOBILE COLLECTION-HHW 4,166 0 4,166 100.0 41,660 0 41,660 100.0 50,000 .0 HAULING & DISPOSAL 84,706 74,680 10,026 11.8 791,060 652,368 138,692 17.5 998,550 65.3 0801 PROFESSIONAL SERVICES 13,253 18,240 4,987- 37.6- 132,530 91,660 40,870 30.8 159,050 57.6 0802 LEGAL SERVICES-BOARD 12,866 13,793 927- 7.2- 128,660 75,350 53,310 41.4 154,400 48.8 0803 LEGAL SERVICES-STAFF 26,398 20,730 5,668 21.5 271,480 284,906 13,426- 4.9- 326,850 87.2 0 PROFESSIONAL & LEGAL SERV 52,517 52,763 246- .5- 532,670 451,916 80,754 15.2 640,300 70.6 0901 OUTSIDE SAFETY SERVICES 16,033 10,319 5,714 35.6 160,330 56,684 103,646 64.6 192,420 29.5 0902 TECHNICAL SERVICES 274,186 198,579 75,607 27.6 2,740,060 2,112,418 627,642 22.9 3,289,195 64.2 0903 DATA PROCESSING SERVICES 25 0 25 100.0 250 0 250 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 1,606 1,988 382- 23.8- 294,160 284,568 9,592 3.3 297,600 95.6 0905 REPROGRAPHIC SERVICES 882 0 882 100.0 8,820 3,667 5,153 58.4 10,600 34.6 0906 RECRUITMENT 7,750 8,069 319- 4.1- 77,500 74,287 3,213 4.1 93,000 79.9 OUTSIDE SERVICES 300,482 218,955 81,527 27.1 3,281,120 2,531,624 749,496 22.8 3,883,115 65.2 1001 SELF-INSURANCE EXPENSE 0 0 0 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 SELF-INSURANCE EXPENSE 0 0 0 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 1101 OFFICE EQUIPMENT/SUPPLIES 15,281 14,040 1,241 8.1 152,810 127,671 25,139 16.5 183,450 69.6 1102 GASOLINE, OIL & FUEL 22,666 17,590 5,076 22.4 226,660 169,083 57,577 25.4 272,000 62.2 1103 OPERATING SUPPLIES 103,576 90,496 13,080 12.6 1,035,760 1,003,249 32,511 3.1 1,243,090 80.7 1104 OPERATING FUEL 1,916 0 1,916 100.0 19,160 8,156 11,004 57.4 23,000 35.5 1105 LABORATORY SUPPLIES 12,957 11,428 1,529 11.8 129,570 102,823 26,747 20.6 155,500 66.1 1106 SAFETY SUPPLIES 27,738 2,997 24,741 89.2 277,380 82,219 195,161 70.4 333,005 24.7 1108 INVENTORY OVER/SHORT 0 2,836- 2,836 .0 0 6,293- 6,293 .0 0 .0 MATERIALS & SUPPLIES 184,134 133,715 50,419 27.4 1,841,340 1,486,908 354,432 19.2 2,210,045 67.3 PREPARED 5/09/16, 16:27:40 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE !k BUDGET % ------------------------------------------------------------------------------------------------------------------------------------ 1201 RENTS & LEASES 13,966 14,221 255- 1.8- 139,660 143,919 4,259- 3.0- 167,700 85.8 1202 PUBLIC AGENCY FEES 11,657 4,931 6,726 57.7 511,570 468,180 43,390 8.5 533,940 87.7 1203 PUBLIC INFORMATION 27,123 35,855 8,732- 32.2- 271,230 186,330 84,900 31.3 325,500 57.2 1204 TUITION REIMBURSEMENT 4,350 0 4,350 100.0 46,500 7,976 38,524 82.8 58,250 13.7 1205 TECH TRAIN, CONF & MEETS 29,248 24,136 5,112 17.5 292,480 197,359 95,121 32.5 351,080 56.2 1206 CERTIFICATION & LICENSES 2,303 2,416 113- 4.9- 23,030 13,842 9,188 39.9 27,708 50.0 1208 SUBSCRIPTION/PUBLICATION 3,058 1,315 1,743 57.0 30,580 6,640 23,940 78.3 36,833 18.0 1209 MILEAGE REIMBURSEMENTS 848 712 136 16.0 8,480 4,777 3,703 43.7 10,270 46.5 1210 PUBLIC NOTICES 507 983 476- 93.9- 5,070 2,568 2,502 49.3 6,100 42.1 1211 OUTSIDE ORGANIZATION FEES 5,789 7,000 1,211- 20.9- 409,364 391,593 17,771 4.3 439,175 89.2 1212 EMPLOYEE MEMBERSHIPS 3,857 2,349 1,508 39.1 38,570 31,660 6,910 17.9 46,455 68.2 1213 MISCELLANEOUS 3,966 287 3,679 92.8 39,660 21,662 17,998 45.4 47,710 45.4 1214 ELECTION EXPENSE 0 0 0 .0 0 0 - 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958 100.0 61,580 3,259 58,321 94.7 77,500 4.2 OTHER EXPENSES 111,630 94,205 17,425 15.6 1,877,774 1,479,765 398,009 21.2 2,128,221 69.5 NET EXPENSES 6,610,765 6,027,590 583,175 8.8 73,749,365 69,491,049 4,258,316 5.8 87,464,864 79.5 TOTAL EXPENSE 6,610,765 6,027,590 583,175 8.8 73,749,365 69,491,049 4,258,316 5.8 87,464,864 79.5 PREPARED 5/09/16, 16:27:39 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ----------------------------------------------------------------------------------------------------------------------------------- SALARIES & WAGES 520,458 480,366 40,092 7.7 5,204,580 4,827,500 377,080 7.2 6,245,588 77.3 EMPLOYEE BENEFITS 841,898 765,636 76,262 9.1 11,581,809 10,886,876 694,933 6.0 13,596,100 80.1 CAPITALIZED ADM OVERHEAD 4,536- 1,962- 2,574- 56.7 45,360- 14,924- 30,436- 67.1 54,440- 27.4 DIRECTOR FEES & EXPENSES 11,014 9,677 1,337 12.1 110,140 114,336 4,196- 3.8- 132,177 86.5 UTILITIES 6,833 12,814 5,981- 87.5- 68,330 76,610 8,280- 12.1- 82,000 93.4 REPAIRS & MAINTENANCE 36,624 5,291 31,333 85.6 449,163 339,291 109,872 24.5 522,550 64.9 PROFESSIONAL & LEGAL SERV 40,597 39,693 904 2.2 413,470 336,225 77,245 18.7 497,200 67.6 OUTSIDE SERVICES 136,179 159,856 23,677- 17.4- 1,539,890 1,366,579 173,311 11.3 1,812,300 75.4 SELF-INSURANCE EXPENSE 0 0 0 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 MATERIALS & SUPPLIES 29,378 6,079 23,299 79.3 293,780 98,561 195,219 66.5 352,615 28.0 OTHER EXPENSES 48,955 54,119 5,164- 10.5- 504,550 337,580 166,970 33.1 611,670 55.2 ADMINISTRATION 1,667,400 1,531,569 135,831 8.1 21,620,352 19,868,634 1,751,718 8.1 25,297,760 78.5 SALARIES & WAGES 704,149 677,375 26,774 3.8 7,041,490 6,813,563 227,927 3.2 8,449,837 80.6 EMPLOYEE BENEFITS 581,500 586,320 4,820- .8- 6,496,597 6,499,535 2,938- .0 7,659,981 84.9 CAPITALIZED ADM OVERHEAD 292,415- 254,102- 38,313- 13.1 2,924,150- 2,200,679- 723,471- 24.7 3,509,001- 62.7 UTILITIES 16,481 14,424 2,057 12.5 164,810 141,250 23,560 14.3 197,800 71.4 REPAIRS & MAINTENANCE 15,474 7,085 8,389 54.2 154,740 70,147 84,593 54.7 185,750 37.8 HAULING & DISPOSAL 44,056 14,195 29,861 67.8 384,560 298,145 86,415 22.5 472,700 63.1 PROFESSIONAL & LEGAL SERV 10,755 12,127 1,372- 12.8- 107,550 105,565 1,985 1.8 129,100 81.8 OUTSIDE SERVICES 126,996 41,032 85,964 67.7 1,368,160 771,100 597,060 43.6 1,623,025 47.5 MATERIALS & SUPPLIES 30,016 23,542 6,474 21.6 300,160 234,715 65,445 21.8 360,330 65.1 OTHER EXPENSES 27,936 20,121 7,815 28.0 1,025,834 857,395 168,439 16.4 1,099,300 78.0 ENGINEERING 1,264,948 1,142,119 122,829 9.7 14,119,751 13,590,736 529,015 3.7 16,668,822 81.5 �\ SALARIES & WAGES 501,221 486,490 14,731 2.9 5,012,210 4,814,571 197,639 3.9 6,014,774 80.0 �^ EMPLOYEE BENEFITS 468,906 447,803 21,103 4.5 5,183,830 5,131,721 52,109 1.0 6,122,018 83.8 �`/7 CAPITALIZED ADM OVERHEAD 10,424- 1,486- 8,938- 85.7 104,240- 26,882- 77,358- 74.2 125,104- 21.5 UTILITIES 11,449 15,981 4,532- 39.6- 114,490 115,763 1,273- 1.1- 137,400 84.3 REPAIRS & MAINTENANCE 143,434 129,240 14,194 9.9 1,342,257 996,261 345,996 25.8 1,721,250 57.9 HAULING & DISPOSAL 7,066 12,758 5,692- 80.6- 70,660 69,056 1,604 2.3 122,800 56.2 PROFESSIONAL & LEGAL SERV 416 527 111- 26.7- 4,160 4,949 789- 19.0- 5,000 99.0 OUTSIDE SERVICES 6,909 1,304 5,605 81.1 69,090 41,826 27,264 39.5 82,940 50.4 MATERIALS & SUPPLIES 63,954 52,645 11,309 17.7 639,540 566,992 72,548 11.3 767,500 73.9 OTHER EXPENSES 12,299 10,747 1,552 12.6 122,990 100,202 22,788 18.5 147,676 67.9 COLLECTION SYSTEM OPS. 1,205,230 1,156,009 49,221 4.1 12,454,987 11,814,459 640,528 5.1 14,996,254 78.8 SALARIES & WAGES 780,032 758,940 21,092 2.7 7,800,320 7,644,688 155,632 2.0 9,360,517 81.7 EMPLOYEE BENEFITS 683,092 694,689 11,597- 1.7- 7,590,022 7,694,623 104,601- 1.4- 8,956,616 85.9 CAPITALIZED ADM OVERHEAD 9,752- 15,999- 6,247 64.1- 97,520- 84,014- 13,506- 13.8 117,048- 71.8 CHEMICALS 102,081 87,383 14,698 14.4 1,020,810 704,472 316,338 31.0 1,225,000 57.5 UTILITIES 320,472 242,413 78,059 24.4 3,204,720 2,120,947 1,083,773 33.8 3,845,700 55.2 REPAIRS & MAINTENANCE 220,855 77,422 143,433 64.9 2,208,550 2,085,777 122,773 5.6 2,650,400 78.7 HAULING & DISPOSAL 32,851 46,793 13,942- 42.4- 328,510 277,552 50,958 15.5 394,250 70.4 PROFESSIONAL & LEGAL 749 215 534 71.3 7,490 4,300 3,190 42.6 9,000 47.8 OUTSIDE SERVICES 24,057 15,863 8,194 34.1 240,570 187,459 53,111 22.1 288,750 64.9 MATERIALS & SUPPLIES 57,320 50,377 6,943 12.1 573,200 562,055 11,145 1.9 688,000 81.7 OTHER EXPENSES 19,291 7,641 11,650 60.4 192,910 119,112 73,798 38.3 231,742 51.4 PREPARED 5/09/16, 16:27:39 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------- -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET $ PLANT OPERATIONS 2,231,048 1,965,737 265,311 11.9 23,069,582 21,316,971 1,752,611 7.6 27,532,927 77.4 SALARIES & WAGES 72,696 71,364 1,332 1.8 726,960 740,507 13,547- 1.9- 872,369 84.9 EMPLOYEE BENEFITS 53,182 59,706 6,524- 12.3- 595,123 674,880 79,757- 13.4- 701,513 96.2 CAPITALIZED ADM OVERHEAD 534- 0 534-100.0 5,340- 0 5,340-100.0 6,414- .0 CHEMICALS 35,833 26,055 9,778 27.3 358,330 339,845 18,485 5.2 430,000 79.0 UTILITIES 43,111 48,088 4,977- 11.5- 431,110 381,483 49,627 11.5 517,350 73.7 REPAIRS & MAINTENANCE 24,162 4,328 19,834 82.1 241,620 221,005 20,615 8.5 289,950 76.2 HAULING & DISPOSAL 733 934 201- 27.4- 7,330 7,615 285- 3.9- 8,800 86.5 OUTSIDE SERVICES 6,341 900 5,441 85.8 63,410 36,033 27,377 43.2 76,100 47.3 MATERIALS & SUPPLIES 3,466 1,072 2,394 69.1 34,660 19,132 15,528 44.8 41,600 46.0 OTHER EXPENSES 3,149 1,127 2,022 64.2 31,490 22,111 9,379 29.8 37,833 58.4 PUMP STATIONS 242,139 213,574 28,565 11.8 2,484,693 2,442,611 42,082 1.7 2,969,101 82.3 SALARIES & WAGES 0 6,268 6,268- .0 0 142,807 142,807- .0 0 .0 EMPLOYEE BENEFITS 0 4,832 4,832- .0 0 76,154 76,154- .0 0 .0 CHEMICALS 0 6,831 6,831- .0 0 55,584 55,584- .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 0 201 201- .0 0 877 877- .0 0 .0 OUTSIDE SERVICES 0 0 0 .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 0 450 450- .0 0 43,365 43,365- .0 0 .0 RECYCLED WATER 0 18,582 18,582- .0 0 457,638 457,638- .0 0 .0 FUND TOTALS 6,610,765 6,027,590 583,175 8.8 73,749,365 69,491,049 4,258,316 5.8 87,464,864 79.5 PREPARED 5/09/16, 16:27:40 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 -------------------------------------------------------------------------------------------------- -------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE % BUDGET $ ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES-MGMNT. 250,617 248,593 2,024 .8 2,506,170 2,419,137 87,033 3.5 3,007,461 80.4 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,113,818 128,510 5.7 22,423,280 21,299,077 1,124,203 5.0 26,908,108 79.2 0103 SALARIES & WAGES-COMP ABS 25,000 21,937 3,063 12.3 250,000 251,356 1,356- .5- 300,000 83.8 0105 OVERTIME 91,194 68,428 22,766 25.0 911,940 755,991 155,949 17.1 1,094,493 69.1 0106 STANDBY PAID 18,916 28,027 9,111- 48.2- 189,160 258,075 68,915- 36.4- 227,023 113.7 0110 SALARY VACANCY 49,499- 0 49,499-100.0 494,990- 0 494,990-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 0 0 .0 0 0 0 .0 0 .0 0150 CAPITALIZED SALARIES 259,216 225,596 33,620 13.0 2,592,160 1,898,805 693,355 26.7 3,110,682 61.0 0151 OVERTIME 10,244 902 9,342 91.2 102,440 27,930 74,510 72.7 122,991 22.7 0152 SALARY VACANCY 4,750- 0 4,750-100.0 47,500- 0 47,500-100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,707,301 135,965 4.8 28,432,660 26,910,371 1,522,289 5.4 34,119,758 78.9 0201 WORKERS' COMPENSATION INS 45,072 28,547 16,525 36.7 450,720 457,002 6,282- 1.4- 541,210 84.4 0202 STATE UNEMPLOYMENT INSUR 2,500 12,869 10,369-414.8- 25,000 55,046 30,046-120.2- 30,000 183.5 0203 FEDERAL MEDICARE TAX 39,844 38,499 1,345 3.4 398,440 380,803 17,637 4.4 478,456 79.6 0204 MEDICAL & HEALTH INSUR 959,497 880,966 78,531 8.2 9,594,970 8,909,887 685,083 7.1 11,514,341 77.4 0205 RETIREMENT CONTRIBUTION 1,629,265 1,550,204 79,061 4.9 18,792,651 17,706,725 1,085,926 5.8 22,051,213 80.3 0206 DEFERRED COMP. CONTRIB 161,300 165,720 4,420- 2.7- 1,613,000 1,515,920 97,080 6.0 1,935,908 78.3 0207. DENTAL INSURANCE 83,004 81,462 1,542 1.9 830,040 808,182 21,858 2.6 996,399 81.1 0208 LONG-TERM DISABILITY INS 6,750 6,432 318 4.7 67,500 63,381 4,119 6.1 81,267 78.0 0209 LIFE INSURANCE 15,363 10,338 5,025 32.7 153,630 102,019 51,611 33.6 184,695 55.2 0211 ACCRUED COMPENSATED ABS. 0 17,115- 17,115 .0 30,000 44,410- 74,410 248.0 360,000 12.3- 0212 BENEFIT VACANCY 95,414- 0 95,414-100.0 954,140- 0 954,140-100.0 1,145,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,631,600 2,631,600 0 .0 2,631,600 100.0 0215 REW BENEFIT TRANSFER 0 0 0 .0 0 1- 1 .0 0 .0 EMPLOYEE BENEFITS 2,847,181 2,757,922 89,259 3.1 33,633,411 32,586,154 1,047,257 3.1 39,660,089 82.2 TOTAL SALARY AND BENEFITS 5,690,447 5,465,223 225,224 4.0 62,066,071 59,496,525 2,569,546 4.1 73,779,847 80.6 PREPARED 5/09/16, 16:27:20 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2016 ---------------------------------------------------------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 815,174.22 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 74,100,000.00 ACCOUNTS RECEIVABLE 65,668.43 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 24,440.02 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 289,504.93 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 80,051,467.99 DUE FROM S/I .00 DUE FROM DEBT FUND 4,044,093.06 ------------- TOTAL CURRENT ASSETS 160,649,007.85 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 O OUTFALL SEWERS .00 /91 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 19,562,631.69 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 19,562,631.69 -------------- TOTAL ASSETS 180,211,639 54 -------------- -------------- LIABILITIES DUE TO .00 DUE TO R/E 130,636,130.20- DUE TO S/I 2,350,000.00- PREPARED 5/09/16, 16:27:20 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ DUE TO DEBT FUND 258,620.68- ACCOUNTS PAYABLE 341,056.29- SALES TAX PAYABLE .00 REFUNDABLE CONST BONDS 147,198.60- UNEARNED INTEREST 114,838.05- PROJECT RETENTION PAYABLE 194,367.04- ------------- TOTAL LIABILITIES 134,042,210.86- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28- EXPENDITURE SUMMARY .00 REVENUE SUMMARY 26,180,977.40- ------------- TOTAL FUND EQUITY 46,169,428.68- -------------- TOTAL LIABILITIES AND FUND EQUITY 180,211,639.54- -------------- -------------- PREPARED 5/09/16, 16:27:09 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 83% OF YEAR LAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 ---------------------------------------------------------------- - FUND 002 SEWER CONSTRUCTION OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % ---------------------------------------------------------------------------------------------------------------------------------- 2301 SEWER SVC CHRG-COUNTY 3,649,500 3,484,065 165,435- 4.5- 7,947,800 8,157,561 209,761 2.6 8,110,000 100.6 SEWER SERVICE CHARGES 3,649,500 3,484,065 165,435- 4.5- 7,947,800 8,157,561 209,761 2.6 8,110,000 100.6 1500 MAIN LINES INSPECTION 14,166 0 14,166-100.0- 141,660 184,917 43,257 30.5 170,000 108.8 1600 PLAN REVIEW 5,833 12,984 7,151 122.6 58,330 64,709 6,379 10.9 70,000 92.4 1900 OVERTIME INSPECTION 208 0 208-100.0- 2,080 8,945 6,865 330.0 2,500 357.8 3801 RECYCLED WATER 210,000 213,483 3,483 1.7 210,000 213,483 3,483 1.7 257,000 83.1 4000 FACILITIES CAPACITY FEES 515,333 1,123,370 608,037 118.0 5,153,330 5,802,741 649,411 12.6 6,184,000 93.8 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 156,938 119,438 318.5 375,000 629,443 254,443 67.9 450,000 139.9 4400 CAPACITY USE CHARGE 10,416 275 10,141- 97.4- 104,160 169,658 65,498 62.9 125,000 135.7 4500 INTEREST INCOME 15,583 22,170 6,587 42.3 155,830 232,587 76,757 49.3 187,000 124.4 4600 TAX REVENUE 5,327,000 6,398,459 1,071,459 20.1 9,858,800 10,674,326 815,526 8.3 10,060,000 106.1 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- 1,660 4,924 3,264 196.6 2,000 246.2 6128 CAD REIMBURSEMENT 0 46,175- 46,175- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 37,684 37,684 .0 0 .0 OTHER REVENUES 6,136,205 7,881,504 1,745,299 28.4 16,060,850 18,023,417 1,962,567 12.2 20,657,500 87.2 FUND TOTALS 9,785,705 11,365,569 1,579,864 16.1 24,008,650 26,180,978 2,172,328 9.0 28,767,500 91.0 �2 PREPARED 5/09/16, 16:28:54 CAPITAL IMPROVEMENT BUDGET PAGE 1 PROGRAM /GM185L4 83$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- 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 2,513,761 93 350,000 242,816 69 30,163 184,239 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 19,322 22 90,000 19,322 22 1,628 70,678 7315 APPLD RESEARCH & INNOVATN 350,000 1,542,000 189,112 54 240,000 82,282 34 0 160,888 7318 OUTFALL MONITORING PROGRM 50,000 50,000 43,034 86 0 10,094 0 0 6,966 7322 FIRE PROT SYS IMPRVMT PH2 240,000 840,000 46,712 20 220,000 34,916 16 7,870 193,288 7343 TP MASTER PLAN 1,400,000 2,200,000 818,722 59 1,400,000 818,722 59 0 581,278 SUB-TOTAL : 5,293,000 10,112,000 4,088,986 77 2,800,000 1,355,651 48 39,661 1,204,014 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 695,000 5,552,000 625,700 90 650,000 221,216 34 15,403 69,300 7292 SWITCHGEAR REFURBISHMT-P2 420,000 1,420,000 270,451 64 350,000 73,988 21 11,094 149,549 7297 WET SCHER CAUSTIC INJ SYS 1,351,600 9,026,000 1,172,915 87 600,000 1,103,155 184 489,974 178,685 7304 INSTR & CNTRL-PLC UPGRADE 335,000 833,000 234,477 70 157,000 56,947 36 1,979 100,523 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 2,100,000 382,290 64 350,000 382,290 109 187,745 217,710 7327 HEADWORKS SCREENING UPGRD 400,000 6,900,000 253,846 64 400,000 253,846 64 90,372 146,154 7329 MHF BURNER UPGRADE 100,000 850,000 16,363 16 50,000 16,363 33 16,363 83,637 7339 TP CNTRL SYS I/O REPLACMT 100,000 4,300,000 0 0 100,000 0 0 0 100,000 SUB-TOTAL : 4,361,600 33,511,000 3,048,649 70 3,142,000 2,189,869 70 812,930 1,312,951 RECURRING RENOVATION C,)37310 TP PIPING RENOV. PH 8 1,570,000 1,750,000 1,555,839 99 1,500,000 1,265,766 84 76,964 14,161 7319 LABORATORY UPGRD & REPAIR 1,171,500 648,000 317,386 27 427,000 194,609 46 23,546 854,114 7320 PLANT ENERGY OPTIMIZATION 90,000 1,390,000 50,208 56 355,000 25,426 7 23,439 39,792 7326 EQUIPMENT REPLACEMENT 606,000 2,400,000 84,925 14 700,000 84,925 12 19,284 521,075 SUB-TOTAL : 3,437,500 6,188,000 2,008,358 58 2,982,000 1,570,726 53 143,233 1,429,142 SUBSTANTIALLY COMPLETE 7285 PRIMARY TREATMENT RENOV 14,947,000 14,947,000 14,629,089 98 566,000 940,824 166 50,609- 317,911 7316 SLUDGE BLENDNG TNK REPAIR 714,450 714,450 703,225 98 25,000 19,341 77 735 11,225 SUB-TOTAL : 15,661,450 15,661,450 15,332,314 98 591,000 960,165 163 49,874- 329,136 UNALLOCATED AUTHORIZATIONS 6,117,400 0 PROGRAM CONTINGENCY 24,500 0 Treatment Plant 34,895,450 65,472,450 24,478,307 70 9,515,000 6,076,411 64 945,950 10,417,143 PREPARED 5/09/16, 16:28:54 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 83$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROTECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET 1 PREPARED 5/09/16, 16:28:54 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 83$ OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------------- 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 --------------------------------------------------------------------------------------------------------------------------------------- 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 472,000 472,000 251,670 53 150,000 117,024 78 3,723 220,330 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 3,699,450 94 2,948,857 2,726,308 93 229,945 222,550 8417 SURVEY MONUMENT INSTALL 200,000 488,000 171,340 86 50,000 45,409 91 2,817 28,660 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 3,055,745 97 1,975,275 1,876,824 95 24,041 98,455 8422 WC SEWER RENOV PH 11 410,000 3,750,000 162,513 40 190,000 64,620 34 25,803 247,487 8423 NO ORINDA SEWER REN. PH 6 3,312,500 3,649,000 544,382 16 490,553 385,935 79 28,085 2,768,118 8426 LAFAYETTE SEWER REN.PH 10 3,530,000 3,755,000 679,175 19 1,514,000 529,386 35 75,278 2,850,825 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 125,663 84 150,000 125,663 84 32,009 24,337 8434 C.S. URGENT PROTECTS 300,000 300,000 17,785 6 270,000 17,785 7 874 282,215 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 8,922 6 150,000 8,922 6 654 141,078 SUB-TOTAL : 16,000,700 28,840,200 8,849,662 55 7,938,685 5,897,876 74 423,229 7,151,038 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 1,350,000 768,231 64 801,600 393,168 49 0 433,369 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 442,842 94 165,558 138,407 84 9,382 27,158 8431 CS MASTER PLAN 600,000 1,200,000 328,221 55 600,000 328,221 55 0 271,779 SUB-TOTAL 2,724,100 4,371,000 1,767,792 65 1,568,158 859,796 55 9,382 956,308 EXPANSION 6602 SOUTH JACKSON WAY CAD 333,867 333,864 12,200 4 80,000 12,200 15 12,200 321,667 8412 PH GRAYSON CREEK TRUNK SW 13,700,000 10,700,000 1,485,243 11 3,120,000 352,031 11 35,270 12,214,757 5 8420 DEVELOPMNT SEWERAGE 2,667,000 3,940,000 2,857,481 107 700,000 889,868 127 78,789 190,481- SUB-TOTAL : 16,700,867 14,973,864 4,354,924 26 3,900,000 1,254,099 32 126,259 12,345,943 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 MOR PUMPG ST.CHOPPER PUMP 100,000 400,000 19,964 20 0 0 0 0 80,036 8427 PS ARC FLASH STUDY 100,000 100,000 95,516 96 6,555 2,070 32 0 4,484 8436 MORAGA CROSSROADS PUMP ST 150,000 1,090,000 13,839 9 150,000 13,839 9 9,477 136,161 SUB-TOTAL : 1,140,000 2,860,000 771,355 68 256,555 53,681 21 9,477 368,645 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 699,704 75 150,000 20,116 13 4,129 228,296 8404 LAFAYETTE SEWER RENOV PH8 2,975,000 2,735,000 2,950,826 99 0 354,459 0 2,400 24,174 8406 PUMP STATION SAFETY IMPS 611,000 611,000 609,751 100 2,000 3,582 179 1,000 1,249 PREPARED 5/09/16, 16:28:54 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 836 OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROJECT EXPENDED EXP CIE EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- 8425 CATH. PROT. SYSTEMS PH 1 559,000 559,000 519,029 93 91000 45,601 507 0 39,971 SUB-TOTAL : 5,073,000 5,382,000 4,779,310 94 161,000 423,758 263 7,529 293,690 COMPLETED PROTECTS 8411 NO.ORINDA 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 6,658 0 PROGRAM CONTINGENCY 26,133 0. Collection System 50,554,700 65,310,306 29,406,281 58 13,824,398 10,252,695 74 575,876 21,148,419 PREPARED 5/10/16, 8:06:41 CAPITAL IMPROVEMENT BUDGET - PAGE 5 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements 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 --------------------------------------------------------------------------------------------------------------------------------------- VEHICLES, EQUIP & FURN 8516 2015-16 EQUIP & VEHICLES 450,000 450,000 295,482 66 450,000 295,482 66 29,444 154,518 9999 CAPITAL PROJECT CLEARING 0 0 51,310- 0 0 8,689 0 0 51,310 SUB-TOTAL : 450,000 450,000 244,172 54 450,000 304,171 68 29,444 205,828 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 852,000 852,000 884,067 104 271,000 307,731 114 35,366 32,067- 8240 INFO TECHNOLOGY DEVELOPMT 2,000,000 9,800,000 1,090,354 55 1,300,000 231,494 18 19,978 909,646 8242 CMMS REPLACEMENT 558,000 675,000 342,917 62 508,000 301,937 59 33,603 215,083 SUB-TOTAL 3,675,000 11,752,000 2,539,782 69 2,121,558 841,162 40 88,947 1,135,218 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 116,444 55 33,000 17,329 53 2,276 93,556 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 BOB IMPROVEMENTS 434,000 433,000 325,261 75 110,000 49,364 45 18,864 108,739 8236 DISTRICT EASEMENT ACQUIS 190,000 240,000 121,497 64 20,000 10,547 53 748 68,503 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 258,900 93 212,000 217,187 102 0 20,100 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 474,592 97 240,000 411,371 171 2,598 15,408 8243 SERVER ROOM RELOC. PROJ. 200,000 1,200,000 75,194 38 93,000 39,931 43 0 124,806 8246 SUN EDISON PWR PURCH AGMT 98,100 73,000 100,736 103 0 100,736 0 0 2,636- SUB-TOTAL : 2,161,100 3,467,000 1,693,937 78 771,000 846,465 110 24,486 467,163 to,MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 883,378 74 600,000 294,193 49 24,647 316,622 SUB-TOTAL : 1,200,000 2,700,000 883,378 74 600,000 294,193 49 24,647 316,622 COMPLETED PROJECTS 8195 INFO TECHNOLOGY DEVELOPMT 6,637,534 6,637,534 6,637,533 100 0 0 0 0 1 8515 2014-15 EQUIP & VEHICLES 913,090 9,130 913,090 100 0 441,831 0 367,993 0 SUB-TOTAL : 7,550,624 6,646,664 7,550,623 100 0 441,831 0 367,993 1 UNALLOCATED AUTHORIZATIONS 429,576 0 PROGRAM CONTINGENCY 210,900 0 General Improvements 15,677,200 25,015,664 12,911,892 82 3,942,558 2,727,822 69 535,517 2,765,308 PREPARED 5/10/16, 8:06:41 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROD ALLOCATED PROTECT EXPENDED EXP CIB EST THIS. EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET _______________________________________________________________________________________________________________________________________ I� PREPARED 5/10/16, 8:06:41 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 83% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE RW Recycled Water TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- URBAN LANDSCAPING 7279 CONCORD NAVAL WEAPONS REW 280,000 280,000 266,338 95 0 391 0 0 13,662 7300 REFINERY RECYCLED WATER 595,000 595,000 351,251 59 4,000 20,610 515 2,277 243,749 7306 ZONE 1 RECYCLED WATER 395,000 660,000 390,001 99 29,000 272,998 941 164,332 4,999 7345 FILTER PLANT 200,000 350,000 66,517 33 200,000 66,517 33 0 133,483 7347 REW COMM TRUCK FILL STAIN 115,000 115,000 17,160 15 115,000 17,160 15 2,662 97,840 7350 RES. REW FILL STATN IMPRO 450,000 450,000 0 0 400,000 0 0 0 450,000 SUB-TOTAL : 2,035,000 2,450,000 1,091,267 54 748,000 377,676 51 169,271 943,733 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROTECT 3,965,000 3,965,000 3,957,185 100 87,000 128,076 147 0 7,815 SUB-TOTAL : 3,965,000 3,965,000 3,957,185 100 87,000 128,076 147 0 7,815 UNALLOCATED AUTHORIZATIONS 100,000 0 PROGRAM CONTINGENCY 0 0 Recycled Water 6,100,000 6,415,000 5,048,452 83 835,000 505,752 61 169,271 1,051,548 GRAND TOTAL 107,227,350 162,213,420 71,844,932 0 28,116,956 19,562,680 0 2,226,614 35,382,418 �9 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL,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 8186-2/90 ---- 1 (1) 35,100,000 25,100,000 10,000,000 35,100,000 35,107,759 47.37% 11,440.00 89,684.85 101,124.85 906 Toyota Comm Paper 12/21/15 07/22/16 82 0.84 4,975,033 5,000,000 5,000,000 4,994,330 6.75% 3,500.00 11,900.00 15,400.00 907 UBOC NCD 12/21/15 07/22/16 82 0.64 5,000,000 5,000,000 5,000,000 5,001,531 6.75% 2,666.67 9,066.68 11,733.35 908 ABBEY Comm Paper 12/21/15 07/22/16 82 0.74 3,982,404 4,000,000 4,000,000 3,994,232 6.40% 2,466.67 8,386.67 10,853.34 909 Credit Agricole Comm Paper 04/26116 10/25/16 178 0.87 4,978,008 0 5,000,000 5,000,000 4,978,686 6.75% 604.17 0.00 604.17 910 BNP Paribas YCD 04126/16 10/26/16 179 0.88 5,000,000 0 5,000,000 5,000,000 5,002,478 6.75% 611.11 0.00 611.11 911 JP Morgan Comm Paper 04127/16 01/20/17 265 1.03 4,961,661 0 5,000,000 5,000,000 4,962,415 6.75% 572.22 0.00 572.22 912 Standard Charter Comm Paper 04/27/16 01/26/17 271 1.05 4,960,042 0 5,000,000 5,000,000 4,960,042 6.75% 583.33 0.00 583.33 913 ABBEY YCD 04/27/16 04/27/17 362 1.18 5,000,000 0 5,000,000 5,000,000 5,000,948 6.75% 655.56 0.00 655.56 (4) 73,957,149 39,100,000 35,000,000 74,100,000 74,002,420 100.00% 23,099.73 119,038.20 142,137.93 (3) (5) (6) 78.61 1,748.10 1,826.71 23,178.34 120,786.30 143,964.64 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of April,2016 was 0.520%. (2) The face value indicates the value of the investment if held until maturity, which is the usual District practice. 0 (3) The weighted average yield of the total Sewer Construction portfolio is 0.583%. (4) The market value of the portfolio on April 30,2016 was$74,002,420. GASB 31 requires adjusting investments to market value. The District will adjust annually,but report market values monthly. (5) The District has sufficient funds available combined with secured SSC and Property Tax received in December and April to cover six months of cash flow needs. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/09/16, 16:27:20 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 10/2016 - CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF-INSURANCE ----------------------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 179,047.66 TEMPORARY INVESTMENTS 6,200,000.00 ACCRUED INTEREST A/R 2,709.70 SUBROGATION RECOVERY A/R .00 DUE FROM RIB .00 DUE FROM SIC 2,350,000.00 DUE FROM DEBT FUND .00 -------------- TOTAL ASSETS 8,731,757.36 -------------- -------------- LIABILITIES DUE TO R/E 2,351,601.00- DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00- UNEARNED INTEREST .00 _ UNAMORTIZED DISCOUNT .00 ------------- TOTAL LIABILITIES 3,851,601.00- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT/POLLUTION RISK 5,000,000.00- INS PREMS/CLAIMS/LAWSUITS 91,278.19 O AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 1,552,130.01 REVENUE SUMMARY 1,523,564.56- ------------- TOTAL FUND EQUITY 4,880,156.36- -------------- TOTAL LIABILITIES AND FUND EQUITY 8,731,757.36- -------------- -------------- PREPARED 05/10/16, 08:07:24 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 04/30/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance t BUDGET $ 4501 INTEREST 243 602 359 147.74 2,430 4,002 1,572 64.69 2,920 137.05 7301 SUBROGATION RECOVERIES 0 0 0 .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 243 602 359 147.74 2,430 10,188 7,758 319.26 2,920 348.90 4501 INTEREST 579 2,008 1,429 246.80 5,790 13,339 7,549 130.38 6,950 191.93 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 2,008 1,429 246.80 5,790 13,339 7,549 130.38 6,950 191.93 4501 INTEREST 210 5 205- 97.62- 2,100 37 2,063- 98.24- 2,530 1.46 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 1,500,000 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 5 205- 97.62- 1,502,100 1,500,037 2,063- .14- 1,575,505 95.21 1,032 2,614 1,582 153.29 1,510,320 1,523,565 13,245 .88 1,585,375 96.10 PREPARED 05/10/16, 08:07:22 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 04/30/16 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance $ BUDGET $ 1420 LOSSES 79,166 5,131 74,035 93.52 791,660 850,380 58,720- 7.42- 950,000 89.51 1421 LEGAL SERVICES 12,500 540 11,960 95.68 125,000 58,289 66,711 53.37 150,000 38.86 1422 TECHNICAL SERVICES 4,166 50,412 46,246- 1,110.08- 41,660 103,734 62,074- 149.00- 50,000 207.47 * SUB-FUND A 95,832 56,083 39,749 41.48 958,320 1,012,403 54,083- 5.64- 1,150,000 88.04 1420 LOSSES 8,333 0 8,333 100.00 83,330 0 83,330 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 355 3,811 91.48 41,660 5,616 36,044 86.52 50,000 11.23 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 12,500 0 12,500 100.00 15,000 .00 * SUB-FUND B 13,749 355 13,394 97.42 137,490 5,616 131,874 95.92 165,000 3.40 1420 LOSSES 2,083 0 2,083 100.00 20,830 0 20,830 100.00 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 1,660 0 1,660 100.00 2,000 .00 * SUB-FUND C 2,249 0 2,249 100.00 597,490 534,111 63,379 10.61 602,000 88.72 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 111,830 56,439 55,391 49.53 1,693,300 1,552,130 141,170 8.34 1,917,000 80.97 V CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS APRIL,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 (200,000) 6,200,000 6,201,371 100.00% 2,709.70 13,938.08 16,647.78 (3) 6,400,000 6,400,000 (200,000) 6,200,000 6,201,371 100.00% 2,709.70 13,938.08 16,647.78 (2) (95.36) 955.11 859.75 2,814.34 14,893.19 17,507.53 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of April,2016 was 0.520%. (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 0.520%. n (4) The market value of the portfolio on April 30,2016 was$6,201,371. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 5/09/16, 16:27:20 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 10/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 4/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- 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 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 360133.27- 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- Zv PREPARED 05/10/16, 08:07:14 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 04/30/2016 ------ 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 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 0 0 .00 3,779,654 3,776,904 2,750- .07- 3,822,330 98.81 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 0 0 0 .00 3,779,654 3,776,904 2,750- .07- 3,822,330 98.81 PREPARED 05/10/16, 08:07:11 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 10/2016 PERIOD ENDING: 04/30/2016 ------ 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 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 0 0 0 .00 955,783 964,744 8,961- .94- 1,439,079 67.04 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 0 0 0 .00 955,783 964,744 8,961- .94- 1,439,079 67.04 �y1