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HomeMy WebLinkAbout10.c. Approve May 2016 Financial Statements and Investment Reports CENTRAL CONTRA COSTA SANITARY DISTRICT 1 O . C . June 13, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIEKING SUBJECT: O& M Expense Va ance Analysis The following are brief year-to-date variance explanations at major category levels through period ending May,2016: Expense Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Total Labor Charges 58,945,804 58,408,146 537,658 Lower due to budgeted positions that are not yet filled. Chemicals 1,517,054 1,202,323 314,731 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 4,381,806 3,118,066 1,263,740 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 4,836,879 4,057,579 779,300 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 fully billed yet. Hauling& Disposal 905,766 755,412 150,354 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 3,581,602 2,693,204 888,398 Lower mostly due to low Technical Services and Outside Safety Services lower than budgeted. Materials& Supplies 2,025,474 1,877,200 148,274 Most line items in this expense category are lower than budgeted due to lower fuel prices and less usage of supplies. Other Expenses 1,988,904 1,539,594 449,310 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 events already occurred for which we have not yet been billed for. CENTRAL CONTRA COSTA SANITARY DISTRICT June 13, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Revenue Variance Analysis The following are brief year-to-date variance explanations at major category levels through period ending May, 2016: Revenue Favorable/(Unfavorable) Categories Budgeted Actual Variance Explanation Facilities Capacity Fees 516681663 714061565 117371902 Large payments were received from multiple condominium and apartment projects in Walnut Creek including The Landing, a 178-unit apartment complex . 4121500 7787136 3651636 Positive variance due to a continued increase in new Pump Zone Fees residential connections in pump zone areas. 90 FINANCIAL.STATEMENT SUMMARY Prepared by: A. Lyo May 2016 YEAR-TO-DATE Actual Budget Variance O&M Revenue 74,307 71,150 3,157 r: V 4.4% May 2016 YEAR-TO-DATE Actual Budget Variance Actual Budget Variance O&M Expenses 6,299 61640 341 75,790 802390 4,600 5.1% k'`' 5.7% Year-to-date Favorable Variance>$1 OK: Variance Total Labor Charges 538 Directors Fees& Expenses 0 Chemicals 315 , Utilities 1,264 Repairs& Maintenance 779 Hauling& Disposal 150 Professional& Legal 73 Outside Services 888 Materials&Supplies 148 Other Expenses 449 ' 4,604 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 4,604 •.w.: >.:. ..:i.:'.<.....n:Y. Ql n.:..c.. .:::i.r'.t, .,....r....... :. :.. :! t. t-.f. x. r .....: .. <..,...... :..<-i: * ,. '. .z :,. ..,. .. ....::::. .:...:.„.. .... .. :..: is . ,....... h`...,; _.... t:.:..., „r::.>x.x.:: ,:_;,..•>„;::. ':,,.,.:.;•>t .,:,.:rt h ,. .:. ... ...., .....,:: .,. ,,:: .. . v..k.:''>... ..... ...• .:. ."... ::: ... rut g„.)+..., Sewer Construction YEAR-TO-DATE Revenue 28,008 Expense 21,254 Over/Under 6,754 k. t y r. . Y z3: TEMPORARY INVESTMENTS: Held in District LAIF Account,Commercial Papers and CD's; LAIF yield as of May, 2016 was 0.552%. PREPARED 6/10/16, 9:38:18 2016 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 4,008,042.98 PETTY CASH 3,400.00 PAYROLL CLEARING 21,000.00 ACCOUNTS RECEIVABLE 2831682.04 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,992.00- ACCOUNTS RECEIVABLE-COBRA 355.86 A/R-SSC DIRECT BILL 55,867.53 COMPUTER PURCHASE PROGRAM 11,163.94 DEPOSITS TO BANK ESCROW 100,052.41 PREPAID INSURANCE 1,750.00 PREPAID EXPENSES 968,760.79 PREPAID RETIREMENT 4,784,350.31 SUPPLIES & MATERIAL INV 2,072,351.60 DUE FROM .00 DUE FROM SIC 131,384,182.47 DUE FROM S/I 2,351,601.00 DUE FROM DEBT FUND 187,119.25 ------------- TOTAL CURRENT ASSETS 146,230,688.18 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,875,507.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR-BUILDINGS 10,387,225.71- TREATMENT PLANT 320,717,418.06 ACC DEPR-TREATMENT PLANT 200,602,861.01- PUMPING STATIONS 56,046,562.93 ACC DEPR-PUMPING STATIONS 28,643,263.31- SEWAGE COLLECTION FACIL 331,167,382.21 OUTFALL SEWERS 11,339,297.72 FURNITURE & EQUIPMENT 10,886,006.89 ACC DEPR-FURN & EQUIP 7,049,850.66- VEHICLES 6,883,133.50 ACC DEPR-VEHICLES 4,418,386.18- RECY WATER INFRASTRUCTURE 19,065,139.00 ACCUM DEPRC-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 755,949,166.96 LIABILITIES DUE TO SIC 88,065,693.27- PREPARED 6/10/16, 9:38:18 2016 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I .00 DUE TO DEBT FUND 3,779,654.00- ACCOUNTS PAYABLE 400,543.47- SALES TAX PAYABLE .00 ACCRUED WAGES PAYABLE 1,040,461.02- FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,785,981.59- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 8,392.25- WELLNESS PAYMENTS .00 KAISER PERMANENTE 692.51- HEALTH NET 1,318.61 OCCUPATIONAL HEALTH .00 DISABILITY INS 77.59- LIFE INS 2.06 DELTA DENTAL 89.77- POST EMP. BENEFIT-OPEB 987,465.25 CAFETERIA PLAN PAYABLE 42,349.48- PERMIT CLEARING 146.00- WORKERS' COMP INS PAYABLE 5,321.10 ACCRUED COMPENSATED ABS. 3,923,936.55- REFUNDABLE DEPOSITS 40,530.00- ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- PENSION/INFLOW/OUTFLOW 88,679,765.00- REIMBURSEMENT FEES 89,285.66- ------------- TOTAL LIABILITIES 186,967,030.10- 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 75,790,445.54 REVENUE SUMMARY 74,307,299.79- ------------- TOTAL FUND EQUITY 568,982,136.86- -------------- TOTAL LIABILITIES AND FUND EQUITY 755,949,166.96- -------------- -------------- PREPARED 6/10/16, 9:38:03 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 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 57,347 38,597 205.9 206,250 257,869 51,619 25.0 225,000 114.6 2300 SEWER SVC CHRG-COUNTY 0 0 0 .0 67,549,440 69,226,391 1,676,951 2.5 68,928,000 100.4 2400 SEWER SVC CHRG-DIRECT 0 9,496 9,496 .0 1,260,000 1,485,486 225,486 17.9 1,260,000 117.9 2500 SEWER SVC CHRG-PRIOR YEAR 1,916- 0 1,916 100.0- 21,076- 77,844- 56,768-269.3 23,000-338.5 SEWER SERVICE CHARGES 16,834 66,843 50,009 297.1 68,994,614 70,891,902 1,897,288 2.7 70,390,000 100.7 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 69,560 42,060 152.9 302,500 537,885 235,385 77.8 330,000 163.0 1700 SEPTIC TANK DUMPING 6,000 7,420 1,420 23.7 66,000 77,314 11,314 17.1 72,000 107.4 1900 OVERTIME INSPECTION 1,000 270 730- 73.0- 11,000 27,405 16,405 149.1 12,000 228.4 2000 SIDE SEWER INSPECTION 50,000 163,080 113,080 226.2 550,000 1,168,860 618,860 112.5 600,000 194.8 2700 SALES 83 50 33- 39.8- 913 1,515 602 65.9 1,000 151.5 2900 OTHER SERVICE CHARGES 0 0 0 .0 89,000 75,242 13,758- 15.5- 178,000 42.3 3000 INDUSTRIAL PERMIT FEES 10,000 7,447 2,553- 25.5- 85,000 90,218 5,218 6.1 95,000 95.0 3200 NEW INDUSTRY PERMIT FEES 833 0 833-100.0- 9,163 9,384 221 2.4 10,000 93.8 3301 POLLUTION PREVENTION 0 0 0 .0 20,000 16,901 3,099- 15.5- 24,000 70.4 3500 LEASE RENTAL INCOME 36,769 37,162 393 1.1 582,529 588,611 6,082 1.0 619,300 95.0 3600 PRETREATMENT PROGRAM FINE 166 0 166-100.0- 1,826 7,500 5,674 310.7 2,000 375.0 3801 RECYCLED WATER 0 10 10 .0 50,000 62,309 12,309 24.6 75,000 83.1 4300 ANNEXATION CHARGES 4,000 49,256 45,256 131.4 44,000 278,702 234,702 533.4 48,000 580.6 4500 INTEREST INCOME 0 3 3 .0 0 41,638 41,638 .0 103,000 40.4 5500 STORMWATER PROGRAM 0 0 0 .0 210,000 239,846 29,846 14.2 268,000 89.5 5600 HOUSE HAZARD WASTE REIMB 5,000 9,724 4,72-4 94.5 55,000 81,665 26,665 48.5 879,000 9.3 6000 MISCELLANEOUS INCOME 7,083 3,126 3,957- 55.9- 77,913 109,395 31,482 40.4 85,000 128.7 6400 RIGHT-OF-WAY FEES 83 0 83-100.0- 913 1,008 95 10.4 1,000 100.8 OTHER REVENUES 148,517 347,108 198,591 133.7 2,155,757 3,415,398 1,259,641 58.4 3,402,300 100.4 FUND TOTALS 165,351 413,951 248,600 150.3 71,150,371 74,307,300 3,156,929 4.4 87,492,300 84.9 PREPARED 6/10/16, 9:38:12 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE %_ BUDGET ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES-MGMNT. 250,617 257,933 7,316- 2.9- 2,756,787 2,677,070 79,717 2.9 3,007,461 89.0 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,178,568 63,760 2.8 24,665,608 23,477,649 1,187,959 4.8 26,908,108 87.3 0103 SALARIES & WAGES-COMP ABS 25,000 16,664 8,336 33.3 275,000 268,021 6,979 2.5 300,000 89.3 0105 OVERTIME 91,194 52,159 39,035 42.8 1,003,134 808,153 194,981 19.4 1,094,493 73.8 0106 STANDBY 18,916 25,723 6,807- 36.0- 208,076 283,797 75,721- 36.4- 227,023 125.0 0110 SALARY VACANCY 49,499- 0 49,499-100.0 544,489- 0 544,489-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 1- .0 0 2 2- .0 0 .0 SALARIES & WAGES 2,578,556 2,531,048 47,508 1.8 28,364,116 27,514,692 849,424 3.0 30,943,085 88.9 0201 WORKERS' COMPENSATION INS 43,588 28,604 14,984 34.4 479,468 476,292 3,176 .7 523,316 91.0 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 27,500 55,046 27,546-100.2- 30,000 183.5 0203 FEDERAL MEDICARE TAX 36,256 35,822 434 1.2 398,816 389,463 9,353 2.3 435,335 89.5 0204 MEDICAL & HEALTH INSUR 915,412 829,816 85,596 9.4 10,069,532 9,403,628 665,904 6.6 10,985,237 85.6 0205 RETIREMENT CONTRIBUTION 1,480,190 1,410,601 69,589 4.7 18,782,091 18,022,138 759,953 4.0 20,262,241 88.9 0206 DEFERRED COMP. CONTRIB 146,544 153,892 71348- 5.0- 1,611,984 1,558,001 53,983 3.3 1,758,752 88.6 0207 DENTAL INSURANCE 78,669 77,973 696 .9 865,359 8541,737 10,622 1.2 944,272 90.5 0208 LONG-TERM DISABILITY INS 6,139 5,676 463 7.5 67,529 63,037 4,492 6.7 73,871 85.3 0209 LIFE INSURANCE 14,694 9,697 4,997 34.0 161,634 106,340 55,294 34.2 176,604 60.2 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 30,000 44,410- 74,410 248.0 360,000 12.3- 0212 BENEFIT VACANCY 95,414- 0 95,414-100.0 1,049,554- 0 1,049,554-100.0 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 2,552,081 76,497 2.9 34,075,959 33,515,871 560,088 1.6 37,036,228 90.5 0250 CAPITALIZED ADM OVERHEAD 317,661- 295,920- 21,741- 6.8 3,494,271- 2,622,417- 871,854- 25.0 3,812,007- 68.8 CARITALIZED ADM OVERHEAD 317,661- 295,920- 211741- 6.8 3,494,271- 2,622,417- 8711854- 25.0 3,812,007- 68.8 TOTAL LABOR CHARGES 4,889,473 4,787,209 102,264 2.1 58,945,804 58,408,146 537,658 .9 64,167,306 91.0 0301 DIRECTOR MEETING FEES 1,855 5,448 3,593-193.7- 20,405 46,481 26,076-127.8- 22,261 208.8 0302 BOARD TRAINING AND CONF 4,166 1,960 2,206 53.0 45,826 25,163 20,663 45.1 50,000 50.3 0303 BOARD HEALTH BENEFITS 4,993 5,051 58- 1.2- 54,923 55,151 228- .4- 59,916 92.0 DIRECTOR FEES & EXPENSES 11,014 12,459 1,445- 13.1- 121,154 126,795 5,641- 4.7- 132,177 95.9 0402 LIME 33,333 0 33,333 100.0 366,663 222,527 144,136 39.3 400,000 55.6 0403 POLYMER 32,499 2,473 30,026 92.4 357,489 265,428 92,061 25.8 390,000 68.1 0404 BOILER CHEMICALS 5,833 0 5,833 100.0 64,163 10,994 53,169 82.9 70,000 15.7 0406 OTHER CHEMICALS 48,333 83,053 34,720- 71.8- 531,663 521,267 10,396 2.0 580,000 89.9 0407 HYPOCHLORITE 17,916 16,896 1,020 5.7 197,076 182,107 14,969 7.6 215,000 84.7 0408 SODIUM HYDROXIDE 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 137,914 102,422 35,492 25.7 1,517,054 1,202,323 314,731 20.7 1,655,000 72.6 0501 ELECTRICAL 132,048 104,868 27,180 20.6 1,452,528 875,970 576,558 39.7 1,584,600 55.3 0502 NATURAL GAS 199,707 141,814 57,893 29.0 2,196,777 1,640,102 556,675 25.3 2,396,500 68.4 0503 LAND-FILL GAS 33,333 19,936 13,397 40.2 366,663 277,414 89,249 24.3 400,000 69.4 PREPARED 6/10/16, 9:38:12 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE %_ BUDGET ACTUAL VARIANCE %_ BUDGET ------------------------------------------------------------------------------------------------------------------------------------ 0504 WATER 8,644 2,675 5,969 69.1 95,084 80,979 14,105 14.8 103,750 78.1 0505 TELEPHONE 24,614 12,721 11,893 48.3 270,754 243,601 27,153 10.0 295,400 82.5 UTILITIES 398,346 282,014 116,332 29.2 4,381,806 3,118,066 1,263,740 28.8 4,780,250 65.2 0601 OUTSIDE VEH/EQUIP REPAIR 5,416 2,159 3,257 60.1 59,576 56,852 2,724 4.6 65,000 87.5 0602 VEHIC/EQUIP REPAIR MAINT 12,000 15,167 3,167- 26.4- 132,000 123,291 8,709 6.6 144,000 85.6 0603 GENERAL REPAIRS & MAINT 88,056 110,300 22,244- 25.3- 968,616 971,570 2,954- .3- 1,056,750 91.9 0604 OUTSIDE REPAIRS & MAINT 292,035 185,998 106,037 36.3 3,121,202 2,513,155 608,047 19.5 3,505,600 71.7 0605 COMPUTER REPAIRS & MAINT 39,792 26,509 13,283 33.4 519,735 378,216 141,519 27.2 559,550 67.6 0606 REAL PROPERTY REPAIRS 3,250 194 3,056 94.0 35,750 14,495 21,255 59.5 39,000 37.2 REPAIRS & MAINTENANCE 440,549 340,327 100,222 22.7 4,836,879 4,057,579 7791300 16.1 5,369,900 75.6 0701 ASH REMOVAL 13,666 9,490 4,176 30.6 150,326 119,218 31,108 20.7 164,000 72.7 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 22,913 662 22,251 97.1 25,000 2.6 0703 GRIT REMOVAL 1,250 1,876 626- 50.1- 13,750 11,970 1,780 12.9 15,000 79.8 0704 JANITORIAL & REFUSE REMOV 24,567 25,411 844- 3.4- 270,237 276,373 611136- 2.3- 294,850 93.7 0705 SPOILS REMOVAL 30,000 0 30,000 100.0 30,000 121 29,879 99.6 38,000 .3 0706 HAZARDOUS WASTE DISPOSAL 38,974 66,266 27,292- 70.0- 372,714 347,068 25,646 6.9 411,700 84.3 0707 MOBILE COLLECTION-HHW 4,166 0 4,166 100.0 45,826 0 45,826 100.0 50,000 .0 HAULING & DISPOSAL 114,706 103,043 11,663 10.2 905,766 755,412 150,354 16.6 998,550 75.7 0801 PROFESSIONAL SERVICES 13,253 6,788 6,465 48.8 145,783 98,448 47,335 32.5 159,050 61.9 0802 LEGAL SERVICES-BOARD 12,866 9,170 3,696 28.7 141,526 84,520 57,006 40.3 154,400 54.7 0803 LEGAL SERVICES-STAFF 26,398 44,266 17,868- 67.7- 297,878 329,172 31,294- 10.5- 326,850 100.7 PROFESSIONAL & LEGAL SERV 52,517 60,224 7,707- 14.7- 585,187 512,140 73,047 12.5 640,300 80.0 0901 OUTSIDE SAFETY SERVICES 16,033 9,000 7,033 43.9 176,363 65,684 110,679 62.8 192,420 34.1 0902 TECHNICAL SERVICES 274,186 144,545 129,641 47.3 3,014,246 2,256,963 757,283 25.1 3,289,195 68.6 0903 DATA PROCESSING SERVICES 25 0 25 100.0 275 0 275 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 1,606 161 1,445 90.0 295,766 284,728 11,038 3.7 297,600 95.7 0905 REPROGRAPHIC SERVICES 882 791 91 10.3 9,702 4,458 5,244 54.1 10,600 42.1 0906 RECRUITMENT 7,750 7,084 666 8.6 85,250 81,371 3,879 4.6 93,000 87.5 OUTSIDE SERVICES 300,482 161,581 138,901 46.2 3,581,602 2,693,204 888,398 24.8 3,883,115 69.4 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 9,434 5,847 38.3 168,091 137,104 30,987 18.4 183,450 74.7 1102 GASOLINE, OIL & FUEL 22,666 9,833 12,833 56.6 249,326 178,916 70,410 28.2 272,000 65.8 1103 OPERATING SUPPLIES 103,576 152,306 48,730- 47.0- 1,139,336 1,155,556 161220- 1.4- 1,243,090 93.0 1104 OPERATING FUEL 1,916 0 1,916 100.0 21,076 8,156 12,920 61.3 23,000 35.5 1105 LABORATORY SUPPLIES 12,957 11,446 1,511 11.7 142,527 114,269 28,258 19.8 155,500 73.5 1106 SAFETY SUPPLIES 27,738 207,686 179,948-648.7- 305,118 289,903 15,215 5.0 333,005 87.1 1108 INVENTORY OVER/SHORT 0 410- 410 .0 0 6,704- 6,704 .0 0 .0 MATERIALS & SUPPLIES 184,134 390,295 206,161-112.0- 2,025,474 1,877,200 148,274 7.3 2,210,045 84.9 PREPARED 6/10/16, 9:38:12 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE %- BUDGET ACTUAL VARIANCE %- BUDGET ------------------------------------------------------------------------------------------------------------------------------------ 1201 RENTS & LEASES 13,966 15,902 1,936- 13.9- 153,626 159,819 6,193- 4.0- 167,700 '95.3 1202 PUBLIC AGENCY FEES 11,157 17,134 5,977- 53.6- 522,727 485,314 37,413 7.2 533,940 90.9 1203 PUBLIC INFORMATION 27,123 3,020 24,103 88.9 298,353 189,350 109,003 36.5 325,500 58.2 1204 TUITION REIMBURSEMENT 4,350 929 3,421 78.6 50,850 8,905 41,945 82.5 58,250 15.3 1205 TECH TRAIN, CONF & MEETS 29,248 12,426 16,822 57.5 321,728 209,788 111,940 34.8 351,080 59.8 1206 CERTIFICATION & LICENSES 2,303 339 1,964 85.3 25,333 14,181 11,152 44.0 27,708 51.2 1208 SUBSCRIPTION/PUBLICATION 3,058 1,030 2,028 66.3 33,638 7,670 25,968 77.2 36,833 20.8 1209 MILEAGE REIMBURSEMENTS 848 660 188 22.2 9,328 5,437 3,891 41.7 10,270 52.9 1210 PUBLIC NOTICES 507 0 507 100.0 5,577 2,568 3,009 54.0 6,100 42.1 1211 OUTSIDE ORGANIZATION FEES 5,789 0 5,789 100.0 415,153 391,593 23,560 5.7 439,175 89.2 1212 EMPLOYEE MEMBERSHIPS 3,857 2,961 896 23.2 42,427 34,621 7,806 18.4 46,455 74.5 1213 MISCELLANEOUS 3,966 5,428 1,462- 36.9- 43,626 27,089 16,537 37.9 47,710 56.8 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 0 .0 1216 PROFESSIONAL EXP REIMB 4,958 0 4,958-100.0 66,538 3,259 63,279 95.1 77,500 4.2 OTHER EXPENSES 111,130 59,829 51,301 46.2 1,988,904 1,539,594 449,310 22.6 2,128,221 72.3 NET EXPENSES 6,640,265 6,299,403 340,862 5.1 80,389,630 75,790,459 4,599,171 5.7 87,464,864 86.7 TOTAL EXPENSE 6,640,265 6,299,403 340,862 5.1 80,389,630 75,790,459 4,599,171 5.7 87,464,864 86.7 PREPARED 6/10/16, 9:38:11 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ------------------------------------------------------------------------------------------------------------------------------------ SALARIES & WAGES 520,458 508,750 11,708 2.2 5,725,038 5,336,255 388,783 6.8 6,245,588 85.4 EMPLOYEE BENEFITS 841,898 781,386 60,512 7.2 12,423,707 11,668,266 755,441 6.1 13,596,100 85.8 CAPITALIZED ADM OVERHEAD 4,536- 2,521- 2,015- 44.4 49,896- 17,445- 32,451- 65.0 54,440- 32.0 DIRECTOR FEES & EXPENSES 11,014 12,459 1,445- 13.1- 121,154 126,795 5,641- 4.7- 132,177 95.9 UTILITIES 6,833 2,564 4,269 62.5 75,163 79,173 4,010- 5.3- 82,000 96.6 REPAIRS & MAINTENANCE 36,624 26,436 10,188 27.8 485,787 365,728 120,059 24.7 522,550 70.0 PROFESSIONAL & LEGAL SERV 40,597 47,862 7,265- 17.9- 454,067 384,087 69,980 15.4 497,200 77.3 OUTSIDE SERVICES 136,179 78,254 57,925 42.5 1,676,069 1,444,834 231,235 13.8 1,812,300 79.7 SELF-INSURANCE EXPENSE 0 0 0 .0 1,500,000 1,500,000 0 .0 1,500,000 100.0 MATERIALS & SUPPLIES 29,378 207,907 178,529-607.7- 323,158 306,467 16,691 5.2 352,615 86.9 OTHER EXPENSES 48,955 14,147 34,808 71.1 553,505 351,725 201,780 36.5 611,670 57.5 ADMINISTRATION 1,667,400 1,677,244 91844- .6- 23,287,752 21,545,885 1,741,867 7.5 25,297,760 85.2 SALARIES & WAGES 704,149 677,127 27,022 3.8 7,745,639 7,490,692 254,947 3.3 8,449,837 88.6 EMPLOYEE BENEFITS 581,500 566,141 15,359 2.6 7,078,097 7,065,677 12,420 .2 7,659,981 92.2 CAPITALIZED ADM OVERHEAD 292,415- 272,754- 19,661- 6.7 3,216,565- 2,473,432- 743,133- 23.1 3,509,001- 70.5 UTILITIES 16,481 13,408 3,073 18.6 181,291 154,657 26634 14.7 197,800 78.2 REPAIRS & MAINTENANCE 15,474 14,066 1408 9.1 170,214 84,213 86,,001 50.5 185,750 45.3 HAULING & DISPOSAL 44,056 68,164 24,,108- 54.7- 428,616 366,310 62,306 14.5 472,700 77.5 PROFESSIONAL & LEGAL SERV 10,755 11,319 564- 5.2- 118,305 116,884 1,421 1.2 129,100 90.5 OUTSIDE SERVICES 126,996 64,299 62,697 49.4 1,495,156 835,397 659,759 44.1 1,623,025 51.5 MATERIALS & SUPPLIES 30,016 31,883 1,867- 6.2- 330,176 266,598 63,578 19.3 360,330 74.0 OTHER EXPENSES 27,436 22,344 5,092 18.6 1,053,270 879,741 173,529 16.5 1,099,300 80.0 ENGINEERING 1,264,448 1,195,99.7 68,451 5.4 15,384,199 14,786,737 597,462 3.9 16,668,822 88.7 SALARIES & WAGES 501,221 482,525 18,696 3.7 5,513,431 5,297,098 216,333 3.9 6,014,774 88.1 EMPLOYEE BENEFITS 468,906 439,370 29,536 6.3 5,652,736 5,571,085 81,651 1.4 6,122,018 91.0 CAPITALIZED ADM OVERHEAD 10,424- 2,491- 7,933- 76.1 114,664- 29,373- 85,291- 74.4 125,104- 23.5 UTILITIES 11,449 5,132 6,317 55.2 125,939 120,895 5,044 4.0 137,400 88.0 REPAIRS & MAINTENANCE 143,434 111,800 31,634 22.1 1,485,691 1,108,060 377,631 25.4 1,721,250 64.4 HAULING & DISPOSAL 37,066 6,846 30,220 81.5 107,726 75,902 31,824 29.5 122,800 61.8 PROFESSIONAL & LEGAL SERV 416 728 312- 75.0- 4,576 5,677 1,101- 24.1- 5,000 113.5 OUTSIDE SERVICES 6,909 3,002 3,907 56.5 75,999 44,827 31,172 41.0 82,940 54.0 MATERIALS & SUPPLIES 63,954 65,113 1,159- 1.8- 703,494 632,104 71,390 10.1 767,500 82.4 OTHER EXPENSES 12,299 7,414 4,885 39.7 135,289 107,616 27,673 20.5 147,676 72.9 COLLECTION SYSTEM OPS. 1,235,230 1,119,439 1151791 9.4 13,690,217 12,933,891 756,326 5.5 14,996,254 86.2 SALARIES & WAGES 780,032 768,460 11,572 1.5 8,580,352 8,413,147 167,205 1.9 9,360,517 89.9 EMPLOYEE BENEFITS 683,092 698,665 15,573- 2.3- 8,273,114 8,393,292 120,178- 1.5- 8,956,616 93.7 CAPITALIZED ADM OVERHEAD 9,752- 18,154- 8,402 86.2- 107,272- 102,167- 5,105- 4.8 117,048- 87.3 CHEMICALS 102,081 48,277 53,804 52.7 1,122,891 752,750 370,141 33.0 1,225,000 61.4 UTILITIES 320,472 225,354 95,118 29.7 31525,192 2,346,302 1,178,890 33.4 3,845,700 61.0 REPAIRS & MAINTENANCE 220,855 185,414 35,441 16.0 2,429,405 2,271,191 158,214 6.5 2,650,400 85.7 HAULING & F>ISPOSAL 32,851 27,386 5,465 16.6 361,361 304,938 56,423 15.6 394,250 .77.3 PROFESSIONAL & LEGAL 749 215 534 71.3 8,239 4,515 3,724 45.2 9,000 50.2 OUTSIDE SERVICES 24,057 9,006 15,051 62.6 264,627 196,465 68,162 25.8 288,750 68.0 MATERIALS & SUPPLIES 57,320 83,659 26,339- 46.0- 630,520 645,712 15,192- 2.4- 688,000 93.9 OTHER EXPENSES 19,291 14,713 4,578 23.7 212,201 133,825 78,376 36.9 231,742 57.7 PREPARED 6/10/16, 9:38:11 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE %- BUDGET ACTUAL VARIANCE %- BUDGET ------------------------------------------------------------------------------------------------------------------------------------ PLANT OPERATIONS 2,231,048 2,042,995 188,053 8.4 25,300,630 23,359,970 1,940,660 7.7 27,532,927 84.8 SALARIES & WAGES 72,696 74,445 1,749- 2.4- 799,656 814,952 15,296- 1.9- 872,369 93.4 EMPLOYEE BENEFITS 53,182 59,697 6,515- 12.3 648,305 734,575 86,270- 13.3- 701,513 104.7 CAPITALIZED ADM OVERHEAD 534- 0 534-100.0 5,874- 0 5,874-100.0 6,414- .0 CHEMICALS 35,833 49,726 13,893- 38.8- 394,163 389,571 4,592 1.2 430,000 90.6 UTILITIES 43,111 35,556 7,555 17.5 474,221 417,039 57,182 12.1 517,350 80.6 REPAIRS & MAINTENANCE 24,162 2,529 21,633 89.5 265,782 223,534 42,248 15.9 289,950 77.1 HAULING & DISPOSAL 733 647 86 11.7 8,063 8,262 199- 2.5- 8,800 93.9 OUTSIDE SERVICES 6,341 1,800 4,541 71.6 69,751 37,833 31,918 45.8 76,100 49.7 MATERIALS & SUPPLIES 3,466 1,733 1,733 50.0 38,126 20,866 17,260 45.3 41,600 50.2 OTHER EXPENSES 3,149 1,211 1,938 61.5 34,639 23,322 11,317 32.7 37,833 61.6 PUMP STATIONS 242,139 227,344 14,795 6.1 2,726,832 2,669,954 56,878 2.1 2,969,101 89.9 SALARIES & WAGES 0 19,741 19,741- .0 0 162,548 162,548- .0 0 .0 EMPLOYEE BENEFITS 0 6,822 6,822- .0 0 82,976 82,976- .0 0 .0 CHEMICALS 0 4,419 4,419- .0 0 60,002 60,002- .0 0 .0 UTILITIES 0 0 0 .0 0 0 0 .0 0 .0 REPAIRS & MAINTENANCE 0 82 82- .0 0 4,853 4,853- .0 0 .0 PROFESSIONAL & LEGAL SERV 0 100 100- .0 0 977 977- .0 0 .0 OUTSIDE SERVICES 0 5,220 5,220- .0 0 133,848 133,848- .0 0 .0 MATERIALS & SUPPLIES 0 0 0 .0 0 5,453 5,453- .0 0 .0 OTHER EXPENSES 0 0 0 .0 0 43,365 43,365- .0 0 .0 RECYCLED WATER 0 36,384 36,384- .0 0 494,022 494,022- .0 0 .0 FUND TOTALS 6,640,265 6,299,403 340,862 5.1 80,389,630 75,790,459 4,599,171 5.7 87,464,864 86.7 PREPARED 6/10/16, 9:38:12 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE $ BUDGET $ ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES-MGMNT. 250,617 257,933 7,316- 2.9- 2,756,787 2,677,070 79,717 2.9 3,007,461 89.0 0102 SALARIES & WAGES-NON MGMT 2,242,328 2,178,568 63,760 2.8 24,665,608 23,477,649 1,187,959 4.8 26,908,108 87.3 0103 SALARIES & WAGES-COMP ABS 25,000 16,664 8,336 33.3 275,000 268,021 6,979 2.5 300,000 89.3 0105 OVERTIME 91,194 52,159 39,035 42.8 1,003,134 808,153 194,981 19.4 1,094,493 73.8 0106 STANDBY PAID 18,916 25,723 6,807- 36.0- 208,076 283,797 75,721- 36.4- 227,023 125.0 0110 SALARY VACANCY 49,499- 0 49,499-100.0 544,489- 0 544,489-100.0 594,000- .0 0115 REW WAGE TRANSFER 0 1 1- .0 0 2 2- .0 0 .0 0150 CAPITALIZED SALARIES 259,216 243,725 15,491 6.0 2,851,376 2,142,531 708,845 24.9 3,110,682 68.9 0151 OVERTIME 10,244 1,338 8,906 86.9 112,684 29,268 83,416 74.0 122,991 23.8 0152 SALARY VACANCY 4,750- 0 4,750-100.0 52,250- 0 52,250-100.0 57,000- .0 SALARIES & WAGES 2,843,266 2,776,111 67,155 2.4 31,275,926 29,686,491 1,589,435 5.1 34,119,758 87.0 0201 WORKERS' COMPENSATION INS 45,072 29,197 15,875 35.2 495,792 486,199 9,593 1.9 541,210 89.8 0202 STATE UNEMPLOYMENT INSUR 2,500 0 2,500 100.0 27,500 55,046 27,546-100.2- 30,000 183.5 0203 FEDERAL MEDICARE TAX 39,844 39,289 555 1.4 438,284 420,091 18,193 4.2 478,456 87.8 0204 MEDICAL & HEALTH INSUR 959,497 872,308 87,189 9.1 10,554,467 9,782,199 772,268 7.3 11,514,341 85.0 0265 RETIREMENT CONTRIBUTION 1,629,265 1,550,966 78,299 4.8 20,421,916 19,257,691 1,164,225 5.7 22,051,213 87.3 0206 DEFERRED COMP. CONTRIB 161,300 168,749 7,449- 4.6- 1,774,300 1,684,674 89,626 5.1 1,935,908 87.0 0207 DENTAL INSURANCE 83,004 81,796 1,208 1.5 913,044 889,979 23,065 2.5 996,399 89.3 0208 LONG-TERM DISABILITY INS 6,750 6,464 286 4.2 74,250 69,842 4,408 5.9 81,267 85.9 0209 LIFE INSURANCE 15,363 10,378 4,985 32.4 168,993 112,400 56,593 33.5 184,695 60.9 0211 ACCRUED COMPENSATED ABS. 0 0 0 .0 30,000 44,410- 74,410 248.0 360,000 12.3- 0212 BENEFIT VACANCY 55,414- 0 95,414-100.0 1,049,554- 0 1,049,554-100.0 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 2,759,147 88,034 3.1 36,480,592 35,345,310 1,135,282 3.1 39,660,089 89.1 COD TOTAL SALARY AND BENEFITS 5,690,447 5,535,258 155,189 2.7 67,756,518 65,031,801 2,724,717 4.0 73,779,847 88.1 PREPARED 6/10/16, 9:38:18 2016 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 2,361,891.04 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 65,100,000.00 ACCOUNTS RECEIVABLE 601478.51 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 50,431.99 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 257,158.77 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 88,065,693.27 DUE FROM S/I .00 DUE FROM DEBT FUND 4,044,093.06 ------------- TOTAL CURRENT ASSETS 161,198,405.84 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR-BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR-TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR-PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR-FURN & EQUIP .00 VEHICLES .00 ACC DEPR-VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC-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 21,253,864.48 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 21,253,864.48 -------------- TOTAL ASSETS 182,452,270.32 -------------- -------------- LIABILITIES DUE TO .00 DUE TO R/E 131,384,182.47- DUE TO S/I 2,350,000.00- PREPARED 6/10/161 9:38:18 2016 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ DUE TO DEBT FUND 258,620.68- ACCOUNTS PAYABLE 156,419.78- SALES TAX PAYABLE .00 REFUNDABLE CONST BONDS 147,198.60- UNEARNED INTEREST 95,971.11- PROJECT RETENTION PAYABLE 63,567.90- ------------- TOTAL LIABILITIES 134,455,960.54- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 19,988,451.28- EXPENDITURE SUMMARY .00 REVENUE SUMMARY 28,007,858.50- ------------- TOTAL FUND EQUITY 47,996,309.78- -------------- TOTAL LIABILITIES AND FUND EQUITY 182,452,270.32- -------------- -------------- PREPARED 6/10/16, 9:38:03 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 92% OF YEAR LAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 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 0 7,700 7,700 .0 7,947,800 8,165,262 217,462 2.7 8,110,000 100.7 SEWER SERVICE CHARGES 0 7,700 7,700 .0 7,947,800 8,165,262 217,462 2.7 8,110,000 100.7 1500 MAIN LINES INSPECTION 14,166 0 14,166-100.0- 155,826 184,917 29,091 18.7 170,000 108.8 1600 PLAN REVIEW 5,833 4,686 1,147- 19.7- 64,163 69,395 5,232 8.2 70,000 99.1 1900 OVERTIME INSPECTION 208 0 208-100.0- 2,288 8,945 6,657 291.0 2,500 357.8 3801 RECYCLED WATER 0 33 33 .0 210,000 213,516 3,516 1.7 257,000 83.1 4000 FACILITIES CAPACITY FEES 515,333 1,603,824 1,088,491 211.2 5,668,663 7,406,565 1,737,902 30.7 6,184,000 119.8 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 37,500 148,693 111,193 296.5 412,500 778,136 365,636 88.6 450,000 172.9 4400 CAPACITY USE CHARGE 10,416 0 10,416-100.0- 114,576 169,658 55,082 48.1 125,000 135.7 4500 INTEREST INCOME 15,583 61,214 45,631 292.8 171,413 293,800 122,387 71.4 187,000 157.1 4600 TAX REVENUE 0 0 0 .0 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 166 731 565 340.4 1,826 5,655 3,829 209.7 2,000 282.8 6128 CAD REIMBURSEMENT 0 0 0 .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 599,205 1,819,181 1,219,976 203.6 16,660,055 19,842,597 3,182,542 19.1 20,657,500 96.1 FUND TOTALS 599,205 1,826,881 1,227,676 204.9 24,607,855 28,007,859 3,400,004 13.8 28,767,500 97.4 1 PREPARED wuvzv' v.»,.^, CAPITAL IMPROVEMENT BUDGET =G" z =OG=M /mM1u5L4 92% m, FISCAL YEAR ELAPSED ACCOUNTING PERIOD "vvmv CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: "/,*:»`« -------------------------------------------------------------------' TYPE TP Treatment Plant °n=" TOTAL PROJECT mr EXPENDED m= EXPENDED REMAINING PRm ALLOCATED PROJECT EXPENDED EXP oB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- "mmnLATORYom~PL ° SAFETY ,00^ TP o^mvm zo/nEMoDI^°,mv 125,000 125.000 119'/78 »o o o o o ,'oov 7301 TREATMENT PLANT PLANNING :'000'000 »'s^o'000 `'"^o'"^s 95 `,o'000 x,,'soo ,v s^',,o z^,'^s, 73-11 r" SAFETY nNHoMN` PHu =" 340'000 o,o'000 »»o'o^, zoo ,00'000 147.499 ,o » `'«'' ,z," ASH =Cz,I°" IMPROVEMENTS oo'000 ,'»m'000 "`'000 u» oo'000 21'006 u» 1'682 oo'vo^ ,»z, ^=PLD RESEARCH ° INNo°°TN xm'noo z',^o'000 189'112 s^ o^o'000 o"'oox ,^ o 160'888 7318 OUTFALL MONITORING =OGRM "o'000 oo'000 ^»'o»^ oo o zo'oo^ o o o'voo ,,uo n,`m nmOT m,y zMPnmMT Po x^o'000 u^o'000 ,o'ovo ,^ uno'000 ^o'o,o o` ``.v`^ `»`'»`^ ,s^^ °" =ASTER "LAN `'^oo'000 x'000'000 873'811 ox z.^oo'noo o,»'oz` oo ,,'000 526'189 SUB-TOTAL . ,'uo`'000 zo'zzo'000 ~.`oo'^o, ,v 2'800'000 `'^"o'zo ,u 103'461 1'100'545 ONE-TIME RENOVATION ,00e CENT" ~ cm= "UMP UPGRADE 000'000 ".000.000 o,'ou, 43 »,o'000 ,^'^o^ "o o 114.973 ,",, PUMP/BLOWER SEISMIC U°mRD o,°'000 ,'"°o.000 651'021 o^ o,o'000 x^o's,o `o 25.319 ^u'o,o 7252 SWITCHGEAR, =FURB,eHMT'"" ^uo'000 `'^uo'000 o,o'o,, o^ »,o'000 74'173 oz `o, ,^v'`^` ,`,, == arRBR CAUSTIC ,N" y"a 1'351'600 o'oxo.000 ,'m^'oo` ov 000'000 `'os'o,o 189 ,z',^^ 146'739 ,,°^ =NS_ ° cNT='PLC UPGRADE s»"'000 o^/.000 "`^'^`, ,o z",'000 ,o'o^, zo o 100,523 7317 PLANT cNT= e,y NET U"GD `oo'000 ,^o'000 ,'°oo s `,,'000 ,'°uo ` o `s"'^"o ,x"^ SUB ,o m=°=o== =°". "oo'o"o 2'100.00" 438'304 ,, `,o'000 438.304 125 56.015 161'696 7327 "="=omKS SCREENING n"GR" ^oo'000 o'000'000 340'171 o" o"o'000 s^o'`,` ^o oo'soo ,v'ouv ,,"o °"" "="NE" UPGRADE `oo'000 o,o'000 "v',o` uo ,o'000 nv'`oz ,o 12'817 ,o'ozo `oo `" cNT=" a"o z/o ="=cMT `oo'000 ^'»oo'000 o',`` v `oo'000 u',^, v o',,, 91'289 SUB-TOTAL .'361'600 a'°,`.o°o a'"o°'o," ,, »'°ou'000 ".^``.,os o, x"`.,`, 1'091'630 ^ .�~ RECURRING RENOVATION 7310 =" PIPING RENO,. m. o `'",o'000 `',°o.o"o z'"ov'^o, zoo ,'"oo'000 `'u,o.`»^ os 13.566 ,oz 7319 LABORATORY nPGRD a o===n z',,`',00 o^o'000 324'260 xo ^"''000 vo`'^o" ^, o'u,` o^,'u^o ,axo PLANT ENERGY OPTz°=m=Im" oo'000 ='390'000 68,725 ,o `,s'000 ^z'o^o `z `o.s`o 21'275 ,soo EQUIPMENT REPLACEMENT 000'000 o'^oo'000 vs'u,, =o ,00'000 95'277 14 10'355 510'723 SUB-TOTAL . s'^o',00 6'188.000 :'o,,'000 oo u.00u'000 1'620'039 o^ ^v's^» 1'379'831 SUBSTANTIALLY COMPLETE ,o"s PRIMARY TREATMENT RENO° =^.v^,'000 14'947.000 ='o,x'o^, oo 566,000 ,us',00 z,^ ^u'o,v x,^'v,s ,`zo SLUDGE aLEm=w TNK m"="" 714'450 ,`^'^,o 704.741 o» u,'000 no'o,, 83 1'516 o'`oo SUB-TOTAL . zo'ooz'^oo zo'voz'^,o 15.376.788 oo ,oz'000 `'oo^'o`, 170 ^^'^,u uo^'sox UNALLOCATED ^oTooRI==zONm o'`z,'^oo » PROGRAM CONTINGENCY ^^'"oo » Treatment Plant »^.00"'^"o «'."`".^"" 24.896.88" 71 »'»^"'«»" ^'^»^'»`» 65 ^`"'°«' »'»»«'"«« PREPARED 6/10/16, 9:37:43 CAPITAL IMPROVEMENT BUDGET PAGE 2 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE TP Treatment Plant TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- PREPARED 6/10/16, 9:37:43 CAPITAL IMPROVEMENT BUDGET PAGE 3 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System 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 --------------------------------------------------------------------------------------------------------------------------------------- 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 472,000 472,000 253,748 54 150,000 119,097 79 2,072 218,252 8415 MARTINEZ PH 4 SEWER REN. 3,922,000 3,922,000 3,739,817 95 2,948,857 2,766,675 94 40,360 182,183 8417 SURVEY MONUMENT INSTALL 200,000 488,000 171,340 86 50,000 45,409 91 0 28,660 8421 LAFAYETTE SEWER RENOV PH9 3,154,200 3,154,200 3,063,582 97 1,975,275 1,884,662 95 7,836 90,618 8422 WC SEWER RENOV PH 11 410,000 3,750,000 180,493 44 190,000 82,601 44 17,980 229,507 8423 NO ORINDA SEWER REN. PH 6 3,312,500 3,649,000 571,589 17 490,553 413,139 84 27,211 2,740,911 8426 LAFAYETTE SEWER REN.PH 10 3,530,000 3,755,000 1,164,339 33 1,514,000 1,014,547 67 485,162 2,365,661 8430 LAFAYETTE SEWER REN.PH 11 150,000 3,650,000 130,705 87 150,000 130,705 87 5,042 19,295 8434 C.S. URGENT PROJECTS 300,000 300,000 35,120 12 270,000 35,120 13 17,333 264,880 8437 MARTINEZ SEWER REN. PH5 150,000 3,150,000 8,922 6 150,000 8,922 6 0 141,078 SUB-TOTAL : 16,000,700 28,840,200 9,452,672 59 7,938,685 6,500,877 82 602,996 6,548,028 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 1,350,000 874,736 73 801,600 499,672 62 106,504 326,864 8419 COLLECTION SYSTM PLANNING 470,000 1,369,000 453,544 97 165,558 149,109 90 10,704 16,456 8431 CS MASTER PLAN 600,000 1,200,000 354,840 59 600,000 354,840 59 26,619 245,160 SUB-TOTAL 2,724,100 4,371,000 1,911,618 70 1,568,158 1,003,621 64 143,827 812,482 EXPANSION 6602 SOUTH JACKSON WAY CAD 333,867 333,864 19,467 6 80,000 19,467 24 7,267 314,400 8412 PH GRAYSON CREEK TRUNK SW 13,700,000 10,700,000 1,623,613 12 3,120,000 490,401 16 138,373 12,076,387 8420 DEVELOPMNT SEWERAGE 3,117,000 3,940,000 2,957,881 95 1,150,000 990,274 86 100,401 159,119 SUB-TOTAL : 17,150,867 14,973,864 4,600,961 27 4,350,000 1,500,142 35 246,041 12,549,906 PUMPING STATIONS 5941 PS EQUIP & PIPING REPL 740,000 819,000 649,436 88 100,000 45,255 45 7,485 90,564 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 26,194 18 150,000 26,194 18 12,353 123,806 SUB-TOTAL : 1,140,000 2,860,000 791,193 69 256,555 73,519 29 19,838 348,807 SUBSTANTIALLY COMPLETE 5982 PIPE BURST BLANKET 928,000 1,477,000 701,353 76 150,000 21,766 15 1,652 226,647 8404 LAFAYETTE SEWER RENOV PH8 2,975,000 2,735,000 2,951,730 99 0 355,364 0 904 23,270 8406 PUMP STATION SAFETY IMPS 611,000 611,000 610,777 100 2,000 4,607 230 1,026 223 PREPARED 6/10/16, 9:37:43 CAPITAL IMPROVEMENT BUDGET PAGE 4 PROGRAM /GM185L4 92W OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE CS Collection System 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 -------------------------------------------- ------------------------------------------------------------------------------------------ 8425 CATH. PROT. SYSTEMS PH 1 559,000 559,000 519,029 93 9,000 45,601 507 0 39,971 SUB-TOTAL : 5,073,000 5,382,000 4,782,889 94 161,000 427,338 265 3,582 290,111 COMPLETED PROJECTS 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 0 0 Collection System 50,978,567 65,310,306 30,422,571 60 14,274,398 11,268,982 79 1,016,284 20,555,996 v PREPARED 6/10/16, 9:37:43 CAPITAL IMPROVEMENT BUDGET PAGE 5 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- VEHICLES, EQUIP & FURN 8516 2015-16 EQUIP & VEHICLES 450,000 450,000 308,810 69 450,000 308,810 69 13,328 141,190 9999 CAPITAL PROJECT CLEARING 0 0 51,310- 0 0 8,689 0 0 51,310 SUB-TOTAL : 450,000 450,000 257,500 57 450,000 317,499 71 13,328 192,500 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 852,000 852,000 929,546 109 271,000 353,212 130 45,481 77,546- 8240 INFO TECHNOLOGY DEtIELOPMT 1,672,900 9,800,000 1,096,187 66 700,000 237,326 34 5,832 . 576,713 8242 CMMS REPLACEMENT 558,000 675,000 391,898 70 508,000 350,918 69 48,981 166,102 SUB-TOTAL 3,347,900 11,752,000 2,640,075 79 1,521,558 941,456 62 100,294 707,825 PROJECTS 8207 GENERAL SECURITY ACCESS 60,000 247,000 47,616 79 50,000 0 0 0 12,384 8230 CAPITAL LEGAL SERVICES 210,000 210,000 116,712 56 33,000 17,597 53 268 93,288 8233 CSOD FACILITY IMPROVEMENT 200,000 295,000 173,697 87 13,000 0 0 0 26,303 8234 HOB IMPROVEMENTS 972,000 972,000 349,955 36 525,000 74,058 14 24,693 622,045 8236 DISTRICT EASEMENT ACQUIS 190,000 240,000 121,968 64 20,000 11,021 55 471 68,032 8237 BUFFER & RENTAL PROP. IMP 279,000 279,000 258,900 93 212,000 217,187 102 0 20,100 8239 POD OFFICE IMPROVEMENTS 490,000 490,000 475,603 97 240,000 412,382 172 1,013 14,397 8243 SERVER ROOM RELOC. PROD. 200,000 1,200,000 96,103 48 93,000 60,840 65 20,909 103,897 8246 SUN EDISON PWR PURCH AGMT 98,100 73,000 100,736 103 0 100,736 0 0 2,636- SUB-TOTAL : 2,699,100 4,006,000 1,741,290 65 1,186,000 893,821 75 47,354 957,810 ASSET MANAGEMENT 8238 ASSET MANAGEMENT DEV PRGM 1,200,000 2,700,000 904,335 75 600,000 315,150 53 20,957 295,665 SUB-TOTAL : 1,200,000 2,700,000 904,335 75 600,000 315,150 53 20,957 295,665 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 0 0 SUB-TOTAL : 7,550,624 6,646,664 7,550,623 100 0 441,831 0 0 1 UNALLOCATED AUTHORIZATIONS 429,576 0 PROGRAM CONTINGENCY 0 0 General Improvements 15,677,200 25,554,664 13,093,823 84 3,757,558 2,909,757 77 181,933 2,583,377 PREPARED 6/10/16, 9:37:43 CAPITAL IMPROVEMENT BUDGET PAGE 6 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 --------------------------------------------------------------------------------------------------------------------------------------- TYPE GI General Improvements TOTAL TOTAL PROJECT PCT EXPENDED PCT EXPENDED REMAINING PROJ ALLOCATED PROJECT EXPENDED EXP CIB EST THIS EXP THIS ALLOCATED NO PROJECT TITLE BUDGET COST EST TO DATE PTD THIS FY YEAR YTD MONTH BUDGET --------------------------------------------------------------------------------------------------------------------------------------- Ig PREPARED 6/10/16, 9:37:43 CAPITAL IMPROVEMENT BUDGET PAGE 7 PROGRAM /GM185L4 92% OF FISCAL YEAR ELAPSED ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2016 ---------------------------------------------------------------------------------------------------------------------------- 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 595,000 595,000 353,474 59 4,000 22,832 571 2,223 241,526 7306 ZONE 1 RECYCLED WATER 395,000 660,000 387,284 98 29,000 270,279 932 2,720- 7,716 7345 FILTER PLANT 200,000 350,000 74,173 37 200,000 74,173 37 7,656 125,827 7347 REW COMM TRUCK FILL STATN 115,000 115,000 19,058 17 115,000 19,058 17 1,899 95,942 7350 RES. REW FILL STATN IMPRO 450,000 450,000 43,245 10 400,000 43,245 11 43,245 406,755 SUB-TOTAL : 2,035,000 2,450,000 1,143,572 56 748,000 429,978 58 52,303 891,428 SUBSTANTIALLY COMPLETE 7299 CONCORD LANDSCAPE PROJECT 3,965,000 3,965,000 3,979,320 100 87,000 150,211 173 22,136 14,320- SUB-TOTAL 3,965,000 3,965,000 3,979,320 100 87,000 150,211 173 22,136 14,320- UNALLOCATED AUTHORIZATIONS 100,000 0 PROGRAM CONTINGENCY 0 0 Recycled Water 6,100,000 6,415,000 5,122,892 84 835,000 580,189 70 74,439 977,108 GRAND TOTAL 107,651,217 162,752,420 73,536,168 0 28,831,956 21,253,906 0 1,691,221 34,115,049 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MAY,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) 26,100,000 35,100,000 (9,000,000) 26,100,000 26,136,212 40.09% 14,366.96 101,124.85 115,491.81 906 Toyota Comm Paper 12/21/15 07/22/16 82 0.84 4,975,033 5,000,000 5,000,000 4,997,135 7.68% 3,616.67 15,400.00 19,016.67 907 UBOC NCD 12/21/15 07/22/16 82 0.64 5,000,000 5,000,000 5,000,000 5,001,442 7.68% 2,755.56 11,733.35 14,488.91 908 ABBEY Comm Paper 12/21/15 07/22/16 82 0.74 3,982,404 4,000,000 4,000,000 3,996,930 6.14% 2,548.89 10,853.34 13,402.23 909 Credit Agricole Comm Paper 04/26/16 10/25/16 178 0.87 4,978,008 5,000,000 5,000,000 4,984,443 7.68% 3,745.83 604.17 4,350.00 910 BNP Paribas YCD 04/26/16 10/26/16 179 0.88 59000,000 5,000,000 5,000,000 5,003,164 7.68% 3,788.89 611.11 4,400.00 911 JP Morgan Comm Paper 04/27/16 01/20/17 265 1.03 4,961,661 5,000,000 5,000,000 4,967,630 7.68% 4,434.72 572.22 5,006.94 912 Standard Charter Comm Paper 04/27/16 01/26/17 271 1.05 4,960,042 5,000,000 5,000,000 4,966,334 7.68% 4,520.83 583.33 x,104.16 913 ABBEY YCD 04/27/16 04/27/17 362 1.18 5,000,000 5,000,000 50000,000 5,003,129 7.68% 5,080.56 655.56 5,736.12 (4) 64,957,149 74,100,000 (9,000,000) 65,100,000 65,056,419 100.00% 44,858.91 142,137.93 186,996.84 (3) (5) (6) 1,826.71 1,826.71 44,858.91 143,964.64 188,823.55 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of May,2016 was 0.540%. (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 0.761%. (4) The market value of the portfolio on May 31,2016 was$65,056,419. 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 6/10/16, 9:38:18 2016 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF-INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 171,871.03 TEMPORARY INVESTMENTS 6,200,000.00 ACCRUED INTEREST A/R 5,553.21 SUBROGATION RECOVERY A/R .00 DUE FROM R/E .00 DUE FROM SIC 2,350,000.00 DUE FROM DEBT FUND .00 -------------- TOTAL ASSETS 8,727,424.24 -------------- -------------- LIABILITIES DUE TO R/E 2,351,601.00- DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 669.50- SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00- UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 ------------- TOTAL LIABILITIES 3,852,270.50- 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 1,559,914.14 REVENUE SUMMARY 1,526,346.07- ------------- TOTAL FUND EQUITY 4,875,153.74- -------------- TOTAL LIABILITIES AND FUND EQUITY 8,727,424.24- -------------- -------------- PREPARED 06/10/16, 09:58:42 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 11/2016 PERIOD ENDING: 05/31/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance W Budget Actual Variance BUDGET $ 4501 INTEREST 243 641 398 163.79 2,673 4,643 1,970 73.70 2,920 159.01 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 243 641 398 163.79 2,673 10,829 8,156 305.13 2,920 370.86 4501 INTEREST 579 2,136 1,557 268.91 6,369 15,475 9,106 142.97 6,950 222.66 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 2,136 1,557 268.91 6,369 15,475 9,106 142.97 6,950 222.66 4501 INTEREST 210 5 205- 97.62- 2,310 42 2,268- 98.18- 2,530 1.66 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- 1,502,310 1,500,042 2,268- .15- 1,575,505 95.21 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 1,032 2,782 1,750 169.57 1,511,352 1,526,346 14,994 .99 1,585,375 96.28 PREPARED 06/10/16, 09:58:40 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 11/2016 PERIOD ENDING: 05/31/16 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 1420 LOSSES 79,166 7,115 72,051 91.01 870,826 857,495 13,331 1.53 950,000 90.26 1421 LEGAL SERVICES 12,500 0 12,500 100.00 137,500 58,289 79,211 57.61 150,000 38.86 1422 TECHNICAL SERVICES 4,166 0 4,166 100.00 45,826 103,734 57,908- 126.36- 50,000 207.47 * SUB-FUND A 95,832 7,115 88,717 92.58 1,054,152 1,019,517 34,635 3.29 1,150,000 88.65 1420 LOSSES 8,333 0 8,333 100.00 91,663 0 91,663 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 670 3,496 83.92 45,826 6,286 39,540 86.28 50,000 12.57 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 13,750 0 13,750 100.00 15,000 .00 * SUB-FUND B 13,749 670 13,079 95.13 151,239 6,286 144,953 95.84 165,000 3.81 1420 LOSSES 2,083 0 2,083 100.00 22,913 0 22,913 100.00 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 1,826 0 1,826 100.00 2,000 .00 * SUB-FUND C 2,249 0 2,249 100.00 599,739 534,111 65,628 10.94 602,000 88.72 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 111,830 7,784 104,046 93.04 1,805,130 1,559,914 245,216 13.58 1,917,000 81.37 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS MAY,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) 6,200,000 63200,000 6,200,000 612089602 100.00% 2,843.51 16,647.78 19,491.29 (3) 69200,000 6,2009000 0 6,200,000 6,2089602 100.00% 2,843.51 16,647.78 19,49129 (2) 859.75 859.75 21843.51 17,507.53 20,351.04 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of May,2016 was 0.540%. (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 0.540%. {4) The market value of the portfolio on May 31,2016 was$6,208,602. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 6/10/16, 9:38:18 2016 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 11/2016 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 5/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 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 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 06/10/16, 09:58:39 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 11/2016 PERIOD ENDING: 05/31/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance W Budget Actual Variance %- BUDGET 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2003 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 3,773,654 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 06/10/16, 09:58:37 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 11/2016 PERIOD ENDING: 05/31/2016 ------ 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 12,53 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 2