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HomeMy WebLinkAbout11.c. Receive August 2016 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT September 15, 2016 TO: THE BOARD OF DIRECTORS A VIA: THEA V SSALLO� FROM: JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending August 31, 2016: YTD YTD Fav/(Unfav) o & M Revenues: Budgeted Actual Variance Total 445,096 555,811 110,715 No significant variances. o & M Expenses (variances > $IOOK): Total Labor Charges 12,844,546 12,377,350 Outside Services All Other 1 1 . c . Explanation 467,196 Expenses are typically lower in the beginning of the year. Some positions budgeted for in July are filled later in the fiscal year resulting in savings. 619,269 432,043 187,226 Lower due to Technical Services expense lower than budgeted thus far in the fiscal year. 3,488,100 3,236,897 251,203 Multiple account categories. No major variances. Total 16,951,915 16,046,290 905,625 CENTRAL CONTRA COSTA SANITARY DISTRICT September 15, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction ariance Analysis The following are brief year-to-date variance explanations through period ending August 31, 2016: SIC Revenues: Total YTD YTD Fav/(Unfav) Budgeted Actual Variance Explanation 1,242,562 961,545 (281,017) Collected Tess capacity fees than anticipated thus far. FY YTD FY SIC Expenses: Budget * Actual Remaining % Spent Total 36,808, 756 2,989,644 33, 819,112 8.1% * Excludes 15/16 carry-over ($3,084,886) PREPARED 9/12/16, 13:22:03 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 8/31/2016 PAGE 1 ACCOUNTING PERIOD 2/2017 001 RUNNING EXPENSE CURRENT ASSETS CASH 1,785,053.43 PETTY CASH 3,400.00 PAYROLL CLEARING 26,997.70 ACCOUNTS RECEIVABLE 14,927,755.44 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 2,110.25 - ACCOUNTS RECEIVABLE -COBRA 4,351.45 A/R -SSC DIRECT BILL 2,328.54 COMPUTER PURCHASE PROGRAM 12,901.64 DEPOSITS TO BANK ESCROW 100,105.35 PREPAID INSURANCE 379,448.00 PREPAID EXPENSES 957,911.83 PREPAID RETIREMENT 18,605,113.37 SUPPLIES & MATERIAL INV 2,070,500.60 DUE FROM .00 DUE FROM S/C 1,475,891.75 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 40,349,648.85 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,936,407.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR-BUILDINGS 11,617,824.76 - TREATMENT PLANT 323,360,945.06 ACC DEPR-TREATMENT PLANT 210,866,708.43 - PUMPING STATIONS 56,270,148.93 ACC DEPR-PUMPING STATIONS 30,884,104.11 - SEWAGE COLLECTION FACIL 341,412,323.21 OUTFALL SEWERS 11,371,573.72 FURNITURE & EQUIPMENT 12,627,565.89 ACC DEPR-FURN & EQUIP 8,188,889.52 - VEHICLES 7,378,730.14 ACC DEPR-VEHICLES 4,705,437.44- RECY WATER INFRASTRUCTURE 19,215,350.00 ACCUM DEPRC-RECY WATER 8,060,810.19 - ACC DEPR-SEWAGE COL SYS 64,587,613.32 - ACC DEPR-OUTFALL 3,465,586.41 - CONTRIBUTED SEWER LINES 154,863,631.63 ACC DEPR-CONTRIB ASSETS 57,268,866.48 - CONSTRUCTION IN PROGRESS 24,480,981.92 TOTAL NET PROPERTY, PLANT & EQUIPMENT 616,005,034.70 TOTAL ASSETS 656,354,683.55 LIABILITIES DUE TO S/C 31,502,001.38 - PREPARED 9/12/16, 13:22:03 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 8/31/2016 PAGE 2 ACCOUNTING PERIOD 2/2017 001 RUNNING EXPENSE DUE TO S/I 920,000.00 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 841,783.50 - SALES TAX PAYABLE 6,196.58 - ACCRUED WAGES PAYABLE 1,106,808.28 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,710,885.32 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 5,331.25 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 3,216.91 - HEALTH NET 1,522.87 - OCCUPATIONAL HEALTH 1,078.00 DISABILITY INS 922.20 - LIFE INS 26.83 - DELTA DENTAL 427.20 - POST EMP. BENEFIT-OPEB 999,005.71 - CAFETERIA PLAN PAYABLE 57,372.62 - PERMIT CLEARING 185.00 - WORKERS' COMP INS PAYABLE 64,864.86 - ACCRUED COMPENSATED ABS. 4,449,678.52 - REFUNDABLE DEPOSITS 38,780.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- PENSION/INFLOW/OUTFLOW 88,679,765.00 - REIMBURSEMENT FEES 95,755.79 - TOTAL LIABILITIES 130,586,990.78 - FUND EQUITY RESERVE FOR ENCUMBRANCES CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY .00 154,863,631.39- 104,214,795.51- 75,301,279.00- 186,155,142.02- 20,723,314.72- 16,046,280.93 555,811.06 - TOTAL FUND EQUITY 525,767,692.77 - TOTAL LIABILITIES AND FUND EQUITY 656,354,683.55 - PREPARED 9/12/16, 11:16:27 PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT REVENUE SUMMARY REPORT 17% OF YEAR LAPSED PERIOD ENDING: 8/31/2016 PAGE 1 ACCOUNTING PERIOD 2/2017 FUND 001 RUNNING EXPENSE OBJ NO ACCOUNT TITLE ESTIMATE MONTH -TO -DATE ACTUAL VARIANCE ESTIMATE YEAR-TO-DATE ACTUAL VARIANCE ANNUAL ESTIMATE % 2200 SEWER SVC CHARGE -COUNTER 230❑ SEWER SVC CHRG-COUNTY 2400 SEWER SVC CHRG-DIRECT 2500 SEWER SVC CHRG-PRIOR YEAR SEWER SERVICE CHARGES 2600 SERVICE CHARGES -CONCORD SERVICE CHARGES - CONCORD 10❑❑ PERMIT/APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000 INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6400 RIGHT-OF-WAY FEES OTHER REVENUES 16,250 0 0 6,666- 9,584 0 0 33,333 6,000 1,500 68,333 83 14,333 8,750 1,250 2,500 31,300 166 16,166 4,583 0 0 7,00❑ 7,500 0 202,797 FUND TOTALS 212,381 23,009 27,571- 0 11,711- 16,273- 0 0 53, 913 6,494 771 94, 742 0 0 0 2, 500 6,458- 41,385 ,458- 41,385 0 0 10,64❑ 4 0 2,218 1,474- 0 204,735 188,462 6,759 41.6 27,571- .0 O .0 5,045- 75.7 25,857-269.8- O .0 O .0 20,580 61.7 494 8.2 729- 48.6- 26,409 38.6 83-100.0- 14,333-100.0- 8,750-100.0- 1,250 100.0 8,958-358.3- 10,085 32.2 166-10❑.0- 16,166-100.0- 6,057 132.2 4 .❑ O .❑ 4,782- 68.3- 8,974-119.7- 0 8.3-8,974-119.7-0 .❑ 1,938 1.0 32, 500 0 0 13,332- 19, 168 0 0 66,666 12,000 3,000 136,666 166 28,666 17, 500 2,500 5,000 98,600 332 16,666 9,166 0 0 14,000 15,000 0 425, 928 23,919- 11.3- 445,096 54,185 27,571- 17,104 11,711- 32,007 0 0 101,919 11,402 1,768 175,213 0 0 5,472 5,228 0 110,918 0 34,243 26,356 9 27,910 10,160 13,206 0 523,804 21,685 66.7 195,000 27.8 27,571- .❑ 69,885,000 .0 17,104 .0 1,100,000 1.6 1,621 12.2- 80,000- 14.6 12,839 67.0 71,100,000 .0 0 .0 14,790,❑❑❑ .0 0 .0 14,790,000 .0 35,253 52.9 400,000 598- 5.0- 72,000 1,232- 41.1- 18,000 38,547 28.2 820,000 166-100.0- 1,000 28,666-100.0- 172,000 12,028- 68.7- 105,000 2,728 109.1 15,000 5,000-100.0- 30,000 12,318 12.5 616,200 332-100.0- 2,000 17,577 105.5 100,000 17,190 187.5 55,00❑ 9 .0 233,000 27,910 .0 310,000 3,840- 27.4- 888,000 1,794- 12.0- 90,00❑ 0 .0 0 25.5 15.8 9.8 21.4 .0 .0 5.2 34.9 .0 18.0 .0 34.2 47.9 .❑ 9.0 1.1 14.7 .o 97,876 23.0 3,927,200 13.3 555,811 110,715 24.9 89,817,200 .6 PREPARED 9/12/16, 9:50:23 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 17% OF YEAR LAPSED PERIOD ENDING: 8/31/2016 PAGE 1 ACCOUNTING PERIOD 2/2017 OBJ NO ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE $ BUDGET YEAR-TO-DATE ACTUAL VARIANCE $ ANNUAL BUDGET $ 0101 SALARIES & WAGES-MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY 0115 REW WAGE TRANSFER SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR ❑205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG-TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY 0213 OPEB CONTRIBUTION 0214 ADDITIONAL CONTRIBUTIONS 0215 REW BENEFIT TRANSFER EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD TOTAL LABOR CHARGES 0301 DIRECTOR MEETING FEES ❑302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE 0408 SODIUM HYDROXIDE CHEMICALS 0501 ELECTRICAL 0502 NATURAL GAS 274,010 2,385,746 25,000 88,269 26,830 36,664- 1 239,430 2,272,925 32,035 88,268 26,146 0 1 34,580 12.6 112,821 4.7 7,035- 28.1- 1 .0 684 2.5 36,664-100.0 O .0 548,020 4,771,492 50,000 176,538 53,660 73,328- 2 491,619 4,559,490 43,094 175,668 55,365 0 1- 2,763,192 2,658,805 104,387 3.8 5,526,384 5,325,235 33,558 3,333 38,388 980,138 1,472,224 150,288 73,322 6,330 15,775 30,00❑ 96,582- 0 0 0 31,898 9,783 37, 783 887, 986 1,340,139 151,570 99,285 5,337 9,309 0 0 0 0 1- 2,706,774 2,573,089 312,043- 324,927- 312,043- 324,927- 5,157,923 24,927- 5,157,923 4,906,967 4,708 3,968 4,166 3,652 5,171 5,292 14,045 12,912 31,700 40,879 21,633 33,859 5,800 0 47,933 65,420 17,916 34,721 35,00❑ 10,642 159,982 185,521 126,214 159,945 168,374 147,572 1,660 4.9 6,450-193.5- 605 1.6 92,152 9.4 132,085 9.❑ 1,282- .9- 25,963- 35.4- 993 15.7 6,466 41.0 30,000 100.0 96,582-100.❑ O .0 O .0 1 .0 133,685 12,884 12,884 67,116 6,666 76, 776 1,960,276 2,944,448 300,576 146,644 12,660 31,550 60,000 193,164- 2,528,700 0 0 63,338 9,783 76,057 1,787,625 2,702,448 307,570 145,529 10, 783 17,829 0 0 2,528,700 0 0 56,401 10.3 212,002 4.4 6,906 13.8 870 .5 1,705- 3.2 73,328-100.0 3 150.0 3,288,187 15.0 28,629,157 15.9 300,000 14.4 1,059,363 16.6 - 322,000 17.2 440,000- .0 O .0 201,149 3.6 33,158,707 16.1 3,778 5.6 402,948 3,117- 46.8- 40,000 719 .9 460,899 172,651 8.8 11,761,900 242,000 8.2 17,666,949 6,994- 2.3- 1,803,672 1,115 .8 880,109 1,877 14.8 76,165 13,721 43.5 60,000 100.0 193,164-100.0 O .0 0 .0 O .0 15.7 24.5 16.5 15.2 15.3 17.1 16.5 14.2 189,562 9.4 360,000 .0 1,159,000- .0 2,528,7❑0 100.0 2,500,000 .0 O .0 4.9 7,942,248 7,649,662 292,586 3.7 37,511,904 20.4 4.1- 624,086- 597,547- 26,539- 4.3 3,744,593- 16.0 4.1- 624,086- 597,547- 26,539- 4.3 3,744,593- 16.0 250,956 4.9 12,844,546 12,377,350 740 15.7 514 12.3 121- 2.3- 1,133 8.1 9,179- 29.0- 12,226- 56.5- 5,800 100.0 17,487- 36.5- 16,805- 93.8- 24,358 69.6 9,416 8,332 10,342 28,090 63,400 43,266 11,800 95,866 35,832 70,000 25,539- 16.0- 320,164 33,731- 26.7- 20,802 12.4 252,428 170,082 7,197 6,522 10, 573 24,292 104,928 36,244 47,071 95, 926 43,105 10,642 337, 916 311,524 147,514 467,196 3.6 66,926,018 18.5 2,219 23.6 1,810 21.7 231- 2.2- 3,798 13.5 41,528- 65.5- 7,022 16.2 35,271-298.9- 60- 5,271-298.9- 60- .1- 7,273- 20.3- 59,358 84.8 56,500 12.7 50,000 13.0 62,❑55 17.❑ 168,555 14.4 380,000 260,000 70,000 575,000 215,000 420,000 27.6 13.9 67.2 16.7 20.0 2.5 17,752- 5.5- 1,920,000 17.6 59,096- 23.4- 1,514,600 20.6 22,568 13.3 2,020,500 7.3 PREPARED 9/12/16, 9:50:23 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 17% OF YEAR LAPSED PERIOD ENDING: 8/31/2016 PAGE 2 ACCOUNTING PERIOD 2/2017 OBJ NO ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE $ BUDGET YEAR-TO-DATE ACTUAL VARIANCE % ANNUAL BUDGET $ 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0601 OUTSIDE VEH/EQUIP REPAIR 0602 VEHIC/EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0701 ASH REMOVAL ❑702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL 0706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0801 PROFESSIONAL SERVICES 0802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF-INSURANCE EXPENSE SELF-INSURANCE EXPENSE 1101 OFFICE EQUIPMENT/SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER/SHORT MATERIALS & SUPPLIES 30,000 8,394 26,660 17,462 15,791 21, 054 359,642 361,824 4,583 18,833 93,703 163,128 71, 718 3,250 355, 215 12,300 2,083 1,250 25,109 3,333 38, 974 83,049 4,824 8,333 29,481 42,638 10, 765 290,728 25 61,586 1,707 3,916 368,727 0 0 3,154 15,417 110,015 146,919 59,788 1,525 336,818 14,636 0 70 26,536 0 42,764 84,006 3,270 0 5,384 8,654 11,289 225,749 0 62, 536 326 22,608 322, 508 0 0 14,944 11,674 22,666 24,151 102,791 159,419 3,166 0 12,582 14,860 18,821 3,799 0 1,167 174,970 215,070 12,538 41.8 7,397- 88.1- 5,606 21.0 60,000 16,788 53,320 2,182- .6- 552,618 1,429 31.2 3,416 18.1 16,312- 17.4- 16,209 9.9 11,930 16.6 1,725 53.1 18,397 5.2 2,336- 19.0- 2,083 100.0 1,18❑ 94.4 1,427- 5.7- 3,333 100.0 3,790- 9.7- 9,166 37,666 142,406 209, 174 143,436 6,500 548,348 24,600 4,166 2,500 50,218 6,666 39,948 957- 1.2- 128,098 1,554 32.2 8,333 100.0 24,097 81.7 33,984 79.7 9,648 16,666 58, 962 85,276 524- 4.9- 21,530 64,979 22.4 523,271 25 100.0 50 950- 1.5- 63,172 1,381 80.9 3,414 18,692-477.3- 7,832 46,219 12.5 0 .0 0 .0 3,270 21.9 1,485- 6.6- 56,628- 55.1- 3,166 100.0 2,278- 18.1- 15,022 79.8 1,167- .0 619,269 920,000 920,0❑❑ 29,888 22,666 205,582 6,332 25,164 37,642 0 10,443 16,654 32,861 518,996 3, 154 16,215 122,760 178,174 160,454 1,702 482,459 20,743 0 893- 50,241 0 42,939 113,030 4,967 0 9,893 14,860 18,185 325, 756 0 62,536 326 25,240 432,043 920,000 920,000 17,407 24,151 215,529 0 17,346 5,419 2,682- 49,557 82.6 134 .8 20,459 38.4 360,000 2.9 100,750 16.5 319,940 10.3 33,622 6.1 4,315,790 12.❑ 6,012 21,451 19,646 31,000 17,018 4,798 65.6 57.0 13.8 14.8 - 11.9 73.8 55,000 226,000 1,124,500 2,917,702 - 860,650 39,000 5.7 7.2 10.9 6.1 18.6 4.4 65,889 12.0 5,222,852 9.2 3,857 15.7 4,166 100.0 3,393 135.7 23- .0 6,666 100.0 2,991- 7.5- 15,068 11.8 4,681 48.5 16,666 100.0 49,069 83.2 70,416 82.6 3,345 15.5 197,515 37.7 50 100.0 636 1.0 3,088 90.5 17,408-222.3- 148,000 25,000 15,000 301,350 4❑,000 411,700 14.0 .0 6.0- 16.7 .0 10.4 941,050 12.0 166,900 100,000 363,850 3.0 .0 2.7 630,750 2.4 129,200 3,472,075 300 311,100 20,500 47,000 14.1 9.4 .0 20.1 1.6 53.7 187,226 30.2 3,980,175 10.9 O .0 920,000 100.0 O .0 920,000 100.0 12,481 41.8 179,400 9.7 1,485- 6.6- 272,000 8.9 9,947- 4.8- 1,233,650 17.5 6,332 100.0 38,000 .0 7,818 31.1 151,000 11.5 32,223 85.6 225,975 2.4 2,682 .0 0 .0 40,100- 22.9- 327,274 277,170 50,104 15.3 2,100,025 13.2 PREPARED 9/12/16, 9:50:23 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 17% OF YEAR LAPSED ACCOUNTING PERIOD 2/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2016 OBJ NO ACCOUNT TITLE MONTH -TO -DATE YEAR-TO-DATE ANNUAL BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1201 RENTS & LEASES 15,050 20,368 5,318- 35.3- 30,100 25,835 4,265 14.2 180,701 14.3 1202 PUBLIC AGENCY FEES 47,895 29,978 17,917 37.4 95,790 144,167 48,377- 50.5- 574,777 25.1 1203 PUBLIC INFORMATION 37,832 0 37,832 100.❑ 38,456 200 38,256 99.5 454,000 .0 1204 TUITION REIMBURSEMENT 4,684 1,195 3,489 74.5 9,368 1,195 8,173 87.2 56,250 2.1 1205 TECH TRAIN, CONF & MEETS 20,867 22,465 1,598- 7.7- 41,734 25,779 15,955 38.2 250,525 10.3 1206 CERTIFICATION & LICENSES 2,316 3,164 848- 36.6- 4,632 3,506 1,126 24.3 27,962 12.5 1208 SUBSCRIPTION/PUBLICATION 2,492 350 2,142 86.0 4,984 683 4,301 86.3 38,909 1.8 1209 MILEAGE REIMBURSEMENTS 907 674 233 25.7 1,814 674 1,140 62.8 10,980 6.1 1210 PUBLIC NOTICES 507 524 17- 3.4- 1,014 524 490 48.3 6,100 8.6 1211 OUTSIDE ORGANIZATION FEES 306,219 316,771 10,552- 3.4- 312,438 317,581 5,143- 1.6- 457,864 69.4 1212 EMPLOYEE MEMBERSHIPS 4,101 6,491 2,390- 58.3- 8,202 10,012 1,810- 22.1- 49,325 20.3 1213 MISCELLANEOUS 4,850 15,926 11,076-228.4- 9,700 18,018 8,318- 85.8- 58,310 30.9 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 400,000 .0 1216 PROFESSIONAL EXP REIMB 10,000 0 10,000 100.0 20,000 0 20,000 100.0 120,000 .0 OTHER EXPENSES 457,720 417,906 39,814 8.7 578,232 548,174 30,058 5.2 2,685,703 20.4 NET EXPENSES 7,173,911 6,852,186 321,725 4.5 16,951,915 16,046,290 905,625 5.3 89,810,918 17.9 TOTAL EXPENSE 7,173,911 6,852,186 321,725 4.5 16,951,915 16,046,290 905,625 5.3 89,810,918 17.9 PREPARED 9/12/16, 9:50:23 PROGRAM /GM278L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) RUNNING EXPENSE FUND PERIOD ENDING: 8/31/2016 PAGE 1 ACCOUNTING PERIOD 2/2017 ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE % ANNUAL BUDGET % SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD DIRECTOR FEES & EXPENSES UTILITIES REPAIRS & MAINTENANCE PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES SELF-INSURANCE EXPENSE MATERIALS & SUPPLIES OTHER EXPENSES ADMINISTRATION SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES ENGINEERING SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES COLLECTION SYSTEM OPS. SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES 544, 985 886, 984 3,597- 14,045 7,920 69,866 30,434 190,729 0 19,731 62,923 509,359 796,507 2,530- 12,912 9,753 53,927 8,654 215,768 0 9, 721 16,928 1,824,020 1,630,999 748,❑77 579, 172 282,846- 14,757 15,446 39, 915 10,081 119,020 29,705 320,146 704,563 561,559 304,605- 15,694 7,345 43,506 0 45,742 36,749 327, 601 1,593,473 1,438,154 508,992 457,075 4,320- 11,615 55, 957 10, 916 416 8,890 64,507 11,905 482, 819 428,537 2,811- 19,499 42,125 6, 970 0 36,639 56,451 15,492 1,125,953 1,085,721 820,842 689,709 21,280- 117,150 267,556 184,424 31,485 541 26,874 57, 073 59,409 847,886 712,290 14,981- 135,029 4,981- 135,029 290,063 223,064 32, 740 0 17,138 111,024 46,320 35,626 6.5 1,089,970 1,011,714 78,256 7.2 90,477 10.2 4,302,668 4,084,014 218,654 5.1 1,067- 29.7 7,194- 4,619- 2,575- 35.8 1,133 8.1 28,090 24,292 3,798 13.5 1,833- 23.1- 15,840 15,993 153- 1.0- 15,939 22.8 139,732 151,854 12,122- 8.7- 21,780 71.6 60,868 14,860 46,008 75.6 25,039- 13.1- 305,958 295,024 10,934 3.6 0 .❑ 920,000 920,00❑ 0 .0 10,010 50.7 39,462 15,547 23,915 60.6 45,995 73.1 88,638 21,307 67,331 76.0 6,539,925 15,673,019 43,166 168,555 95,040 838,450 484,250 1,760,800 920,000 236,825 1,155,295 15.5 26.1 - 10.7 14.4 16.8 18.1 3.1 16.8 100.0 6.6 1.8 193,021 10.6 6,984,032 6,549,986 434,046 6.2 27,828,993 23.5 43,514 5.8 1,496,154 1,442,137 54,017 3.6 17,613 3.0 1,158,344 1,148,794 9,550 .8 21,759 7.7- 565,692- 563,599- 2,093- .4 937- 6.3- 29,514 25,907 3,607 12.2 8,101 52.4 30,892 9,130 21,762 70.4 3,591- 9.0- 41,830 44,942 3,112- 7.4- 10,081 100.0 20,162 0 20,162 100.0 73,278 61.6 195,355 51,224 144,131 73.8 7,044- 23.7- 59,410 47,158 12,252 20.6 7,455- 2.3- 340,292 329,414 10,878 3.2 8,976,971 6,950,521 3,394,165- 177, 100 185,400 423,000 121,000 1,511,525 356,55❑ 591,238 16.1 16.5 16.6 14.6 4.9 10.6 .0 3.4 13.2 55.7 155,319 9.7 2,806,261 2,535,107 271,154 9.7 15,899,140 15.9 26,173 5.1 1,017,984 967,780 50,204 4.9 28,538 6.2 914,150 853,822 60,328 6.6 1,509- 34.9 8,640- 4,473- 4,167- 48.2 7,884- 67.9- 23,230 21,336 1,894 8.2 13,832 24.7 89,414 64,110 25,304 28.3 3,946 36.1 21,832 13,941 7,891 36.1 416 100.0 832 ❑ 832 100.0 27,749-312.1- 17,780 44,894 27,114-152.5- 8,056 12.5 106,348 67,785 38,563 36.3 3,587- 30.1- 23,810 22,174 1,636 6.9 6,107,988 15.8 5,485,229 15.6 51,854- 8.6 139,400 15.3 1,631,502 3.9 131,000 10.6 5,000 .0 106,700 42.1 774,150 8.8 142,938 15.5 40,232 3.6 2,206,740 2,051,369 155,371 7.0 14,472,053 14.2 27,044- 3.3- 22,581- 3.3- 6,299- 29.6 17,879- 15.3- 22,507- 8.4- 38,640- 21.0- 1,255- 4.0- 541 100.0 9,736 36.2 53,951- 94.5- 13,089 22.0 1,641,684 1,681,773 1,379,418 1,417,828 42,560- 24,856- 234,500 269,953 368,446 378,706 249,266 247,008 62,970 52,566 1,082 0 53,748 25,666 114,146 145,144 118,818 157,910 40,089- 2.4- 38,410- 2.8- 17,704- 41.6 35,453- 15.1- 10,260- 2.8- 2,258 .9 10,404 16.5 1,082 100.0 28,082 52.2 30,998- 27.2- 39,092- 32.9- 9,850,196 2.9- 9,850,196 8,277,040 255,408 1,406,000 3,210,700 2,213,200 378,250 6,500 322,550 685,00❑ 713, 149 17.1 17.1 - 9.7 19.2 11.8 11.2 13.9 .❑ 8.0 21.2 22.1 PREPARED 9/12/16, 9:50:23 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 2/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/31/2016 ACCOUNT TITLE MONTH -TO -DATE YEAR-TO-DATE ANNUAL BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % PLANT OPERATIONS 2,233,783 2,400,573 166,790- 7.5- 4,181,518 4,351,698 170,180- 4.1- 26,807,177 16.2 SALARIES & WAGES 76,706 82,040 5,334- 7.0- 153,412 161,996 8,584- 5.6- 920,480 17.6 EMPLOYEE BENEFITS 54,076 61,456 7,380- 13.6- 108,152 124,780 16,628- 15.4- 648,947 19.2 CAPITALIZED ADM OVERHEAD 0 0 0 .0 0 0 0 .0 0 .❑ CHEMICALS 35,833 37,900 2,067- 5.8- 71,666 55,371 16,295 22.7 430,000 12.9 UTILITIES 43,211 26,815 16,396 37.9 86,422 77,054 9,368 10.8 518,550 14.9 REPAIRS & MAINTENANCE 27,024 10,357 16,667 61.7 34,048 10,357 23,691 69.6 324,300 3.2 HAULING & DISPOSAL 733 790 57- 7.8- 1,466 1,581 115- 7.8- 8,800 18.0 OUTSIDE SERVICES 6,341 3,900 2,441 38.5 12,682 11,914 768 6.1 76,100 15.7 MATERIALS & SUPPLIES 3,466 1,078 2,388 68.9 6,932 1,489 5,443 78.5 41,600 3.6 OTHER EXPENSES 2,751 11,565 8,814-320.4- 5,502 17,369 11,867-215.7- 33,059 52.5 PUMP STATIONS 250,141 235,901 14,240 5.7 480,282 461,911 18,371 3.8 3,001,836 15.4 SALARIES & WAGES 63,590 32,138 31,452 49.5 127,180 59,835 67,345 53.0 763,147 7.8 EMPLOYEE BENEFITS 39,758 12,740 27,018 68.0 79,516 20,424 59,092 74.3 477,148 4.3 CHEMICALS 6,999 12,592 5,593- 79.9- 13,998 12,592 1,406 10.0 84,000 15.0 UTILITIES 14,583 ❑ 14,583 100.0 29,166 0 29,166 100.0 175,000 .0 REPAIRS & MAINTENANCE 2,498 0 2,498 100.0 4,996 0 4,996 100.0 3❑,000 .0 PROFESSIONAL & LEGAL SERV 1,166 0 1,166 100.0 2,332 0 2,332 100.0 14,000 .0 OUTSIDE SERVICES 16,873 3,321 13,552 80.3 33,746 3,321 30,425 90.2 202,500 1.6 MATERIALS & SUPPLIES 488 47 441 90.4 976 47 929 95.2 5,900 .8 OTHER EXPENSES 586 0 586 100.0 1,172 0 1,172 100.0 50,024 .0 RECYCLED WATER 146,541 60,838 85,703 58.5 293,082 96,219 196,863 67.2 1,801,719 5.3 FUND TOTALS 7,173,911 6,852,186 321,725 4.5 16,951,915 16,046,290 905,625 5.3 89,810,918 17.9 PREPARED 9/12/16, 9:50:23 PROGRAM /GM276L CENTRAL CONTRA COSTA SANITARY DISTRICT SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 2/2017 PERIOD ENDING: 8/31/2016 OBJ NO ACCOUNT TITLE MONTH -TO -DATE YEAR-TO-DATE ANNUAL BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 0101 SALARIES & WAGES-MGMNT. 274,010 239,430 34,580 12.6 548,020 491,619 56,401 10.3 3,288,187 15.0 0102 SALARIES & WAGES -NON MGMT 2,385,746 2,272,925 112,821 4.7 4,771,492 4,559,490 212,002 4.4 28,629,157 15.9 0103 SALARIES & WAGES -COMP ABS 25,000 32,035 7,035- 28.1- 50,000 43,094 6,906 13.8 300,000 14.4 0105 OVERTIME 88,269 88,268 1 .0 176,538 175,668 870 .5 1,059,363 16.6 0106 STANDBY PAID 26,830 26,146 684 2.5 53,660 55,365 1,705- 3.2- 322,000 17.2 0110 SALARY VACANCY 36,664- 0 36,664-100.0 73,328-- 0 73,328-100.0 440,000- .0 0115 REW WAGE TRANSFER 1 1 0 .0 2 1- 3 150.0 0 .0 0150 CAPITALIZED SALARIES 246,250 259,598 13,348- 5.4- 492,500 474,536 17,964 3.6 2,955,114 16.1 0151 OVERTIME 10,436 2,139 8,297 79.5 20,872 7,666 13,206 63.3 125,273 6.1 0152 SALARY VACANCY 2,999- 0 2,999-100.0 5,998- 0 5,998-100.0 36,000- .0 SALARIES & WAGES 3,016,879 2,920,542 96,337 3.2 6,033,758 5,807,437 226,321 3.8 36,203,094 16.0 0201 WORKERS' COMPENSATION INS 34,313 32,765 1,548 4.5 68,626 64,817 3,809 5.6 412,079 15.7 0202 STATE UNEMPLOYMENT INSUR 3,333 9,783 6,450-193.5- 6,666 9,783 3,117- 46.8- 40,000 24.5 0203 FEDERAL MEDICARE TAX 41,882 41,472 410 1.0 83,764 82,854 910 1.1 502,926 16.5 0204 MEDICAL & HEALTH INSUR 1,026,990 934,035 92,955 9.1 2,053,980 1,872,820 181,160 8.8 12,324,211 15.2 0205 RETIREMENT CONTRIBUTION 1,612,130 1,472,594 139,536 8.7 3,224,260 2,945,184 279,076 8.7 19,345,891 15.2 0206 DEFERRED COMP. CONTRIB 164,461 166,653 2,192- 1.3- 328,922 335,231 6,309- 1.9- 1,973,842 17.0 0207 DENTAL INSURANCE 77,057 102,876 25,819- 33.5- 154,114 152,111 2,003 1.3 925,023 16.4 0208 LONG-TERM DISABILITY INS 6,920 6,079 841 12.2 13,840 12,144 1,696 12.3 83,311 14.6 0209 LIFE INSURANCE 16,418 9,956 6,462 39.4 32,836 18,968 13,868 42.2 197,366 9.6 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 60,000 0 60,000 100.0 360,000 .0 0212 BENEFIT VACANCY 96,582- 0 96,582-100.0 193,164- 0 193,164-100.0 1,159,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,528,700 2,528,700 0 .0 2,528,700 100.0 0214 ADDITIONAL CONTRIBUTIONS 0 0 0 .0 0 0 0 .0 2,500,000 .0 0215 REW BENEFIT TRANSFER 0 1- 1 .0 0 0 0 .0 0 .0 EMPLOYEE BENEFITS TOTAL SALARY AND BENEFITS 2,916,922 2,776,212 140,710 4.8 8,362,544 8,022,612 339,932 4.1 40,034,349 20.0 5,933,801 5,696,754 237,047 4.0 14,396,302 13,830,049 566,253 3.9 76,237,443 18.1 PREPARED 9/12/16, 13:22:03 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 8/31/2016 PAGE 3 ACCOUNTING PERIOD 2/2017 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 785,348.50 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 27,100,000.00 ACCOUNTS RECEIVABLE 3,739,773.75 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 54,078.83 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 257,158.77 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 31,502,001.38 DUE FROM 5/1 .00 DUE FROM DEBT FUND 3,188,570.00 TOTAL CURRENT ASSETS 67,885,590.43 NET PROPERTY, PLANT & EQUIPMENT LAND .00 INTANGIBLE ASSETS .00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS .00 ACC DEPR-BUILDINGS .00 TREATMENT PLANT .00 ACC DEPR-TREATMENT PLANT .00 PUMPING STATIONS .00 ACC DEPR-PUMPING STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR-FURN & EQUIP .00 VEHICLES .00 ACC DEPR-VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC-RECY WATER .00 ACC DEPR-SEWAGE COL SYS .00 ACC DEPR-OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR-CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 2,989,649.85 TOTAL NET PROPERTY, PLANT & EQUIPMENT 2,989,649.85 TOTAL ASSETS 70,875,240.28 LIABILITIES DUE TO .00 DUE TO R/E 1,475,891.75 - DUE TO S/I .00 PREPARED 9/12/16, 13:22:03 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 4 ACCOUNTING PERIOD 2/2017 AS OF 8/31/2016 002 SEWER CONSTRUCTION DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE REFUNDABLE CONST BONDS UNEARNED INTEREST PROJECT RETENTION PAYABLE 64, 742.00- 915,780.11- 2,431.49- 151,698.80- 48,133.36- 263,200.97 - TOTAL LIABILITIES 2,921,878.48 - FUND EQUITY RESERVE FOR ENCUMBRANCES AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY .00 66,991,817.30- .00 961,544.50 - TOTAL FUND EQUITY 67,953,361.80 - TOTAL LIABILITIES AND FUND EQUITY 70,875,240.28- PREPARED 9/12/16, 11:16:27 PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT REVENUE SUMMARY REPORT 17% OF YEAR LAPSED PERIOD ENDING: 8/31/2016 PAGE 2 ACCOUNTING PERIOD 2/2017 FUND ❑02 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 2,704- 2,704- .0 ❑ 2,477 2,477 .0 11,820,000 .0 SEWER SERVICE CHARGES 0 2,704- 2,704- .0 0 2,477 2,477 .0 11,820,000 .0 1500 MAIN LINES INSPECTION 18,333 1,120 17,213- 93.9- 36,666 64,504 27,838 75.9 220,000 29.3 1600 PLAN REVIEW 5,833 6,015 182 3.1 11,666 18,310 6,644 57.0 70,000 26.2 1900 OVERTIME INSPECTION 750 1,784 1,034 137.9 1,500 7,774 6,274 418.3 9,000 86.4 3801 RECYCLED WATER 25,000 0 25,000-100.0- 50,000 48 49,952- 99.9- 300,000 .0 4000 FACILITIES CAPACITY FEES 505,000 350,212 154,788- 30.7- 1,010,000 716,123 293,877- 29.1- 6,060,000 11.8 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 33,333 33,490 157 .5 66,666 78,635 11,969 18.0 400,000 19.7 4400 CAPACITY USE CHARGE 14,116 0 14,116-100.0- 28,232 0 28,232-100.0- 169,400 .0 4500 INTEREST INCOME 18,750 28,952 10,202 54.4 37,500 67,096 29,596 78.9 225,000 29.8 4600 TAX REVENUE 0 0 0 .0 0 0 0 .0 11,08❑,000 .0 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 4,550,000 .0 6000 MISCELLANEOUS INCOME 166 731 565 340.4 332 1,513 1,181 355.7 2,000 75.7 6128 CAD REIMBURSEMENT 0 5,065 5,065 .0 0 5,065 5,065 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 0 0 .0 0 .0 OTHER REVENUES 621,281 427,369 193,912- 31.2- 1,242,562 959,068 283,494- 22.8- 23,085,400 4.2 FUND TOTALS 621,281 424,665 196,616- 31.6- 1,242,562 961,545 281,017- 22.6- 34,905,400 2.8 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT CENTRAL CONTRA COSTA SANITARY DISTRICT 'PRIX NO PROJECT TITLE TYPE CS Collection System TYPE TP Treatment Plant TYPE GI General Improvements TYPE RW Recycled Water CIB Contingency TOTAL DISTRICT A PROJECT PERIOD ENDING: 08/31/2016 B TOTAL 1 C(A-B) — • -- - TOTAL D E FY 2016-17 Budget BUDGETS EXPENDITURES _ PROJECT Approved PYS (FY 2015-14 PYS (FY 2015-16) CARRY-FORWARDI Budget • I= L • $ 18,753,213 17,317,686 1,435,527 17,925,105 27,396,360 6,604,612 1,262,977 I $ 54,017,162 • I I Adjustments F (C+D+E) TOTAL BUDGET -TO -DATE 26,422,055 974,305 13,125,000 6,129,558 475,054 3,808,651 1,062,977 L 200,000 500,000 1,450,000 50,932,276 3,084,886 1 36,808,756 NAAccounting\GMTEMP1Vinancials and Closing\2017 Financials\Capital Project report - Period 2 FY 16 17 Aug 16 FY 2016-17 THRU FY 2016-17 19,360,632 14,099,305 ACCOUNTING PERIOD 2/2017 4,283,705 I 700,000 G TOTAL SPENT IN FY 2016-17 1,978,347 H (F -G} TOTAL REMAINING 606,103 327,528 77,666 1,450,000 39,893,642 2,989,644 BUDGET 17,382,285 13,493,202 3,956,177 622,334 1,450,000 36,903,998 L PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE CS Collection System 5941 5982 5991 5999 6602 8403* A PROJECT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 08/31/2016 B C(A-B) TOTAL TOTAL BUDGETS IPS Equipment Piping Replacement PYS (FY 2015-16 FY 2016-17 EXPENDITURES PROJECT Approved PYS (FY 2015-16) CARRY-FORWAR , Budget 740,000 Pipe Burst Blanket Contract PH Sewer Renovation Phase 2 CIPP Blanket Contract South Jackson CAD 708,000 150,000 472,000 657,800 702,031 Buchannan Air Pump St Replacement 8412 8414* PH Grayson Creek Trunk 8415 • Moraga P5 Chopper Pump Martinez Ph 4 Sewer Renovation 8417 Survey Monument Install 8418 Collection System Modeling 8419 Collection System Planning LT 8420 Development Sewerage 80,000 83 2,824,408 19,964 3,922,000 200,000 139,878 446,296 29,602 82,200 5,969 10,122 25,704 50,398 83 2,219,040 605,368 19,964 3,844,257 185,918 1,041,600 , 1,040,070 470,000 8422 WC Sewer Renovation Phase 11 8423 N. Orinda Sewer Renovation Phase 6 8426 Lafayette Sewer Renovation Phase 10 2,505,000 3,071,102 340,000 1,258,500 8429 ;Fairview Maltby 462,421 3,071,102 232,403 974,916 2,504,597 77,743 14,082 1,530 7,579 E Budget Adjustments F (C+D+E) TOTAL - BUDGET -TO -DATE G TOTAL SPENT IN FY 2016-17 THRU FY 2016-17 10,000 150,000 253,867 8,900,000 5,000 50,000 200,000 200,000 175,000 300,000 800,000 107,597 283,584 545,000 2,154,000 500,000 (5,000) 267,200 305,969 160,122 25,704 304,265 10,005,368 ACCOUNTING PERIOD 2/2017 H (F -G) TOTAL REMAINING FY 2016-17 BUDGET 77,743 64,082 201,530 207,579 800,000 (100,000) 403 2,250,238 8430 Lafayette Sewer Renovation Phase 11 8431 Collection System Master Plan 8433 S. Orinda Sewer Renovation Phase 6 8434 Urgent Projects 8435 WC Sewer Renovation Phase 12 8436 IMoraga/ Crossroads P5 Project 8437 Martinez Sewer Renovation Phase 5 150,000 540,556 60,000 50,000 150,000 135,650 540,556 350,000 14,350 500,000 1 (1,225,238) 652,597 2,337,584 1,025,403 (175,000) 670,000 12,000 57,887 2,113 27,677 25,538 150,000 22,323 124,462 400,000 325,000 90,238 440,000 13,271 1,584 11,895 9,756 15,140 253,929 j 304,385 _ 692,905 5,831 148,227 _ 15,948 289,125 9 312 463 1 71,912 64,082 201,530 22,275 249,424 36,528 185,304 550,576 576,317 232,804 175,000 514,350 32,232 670,000 102,238 301 442,113 36,503 150,000 422,323 449,462 2,682 38,899 616,069 1,761,267 792,599 175,000 482,118 670,000 101,937 405,610 150,000 419,641 410,563 Total FY 2016-17 CS Amount $ 18,753,213 17,317,686 1,435,527 17,925,105 19,360,632 1,978,347 17,382,285 * Intaiic Projects open but not in CII3 for 16/17 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report - Period 2 FY 16 17 Aug 16 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE TP Treatment Plant 7285 Primary Treatment Renovation 7286 Centrifuge & Cake Purnps 7291 Pump & Blower Bldg Seismic Upgrade 7292 Switchgear Refubishment - Ph 2 7297 Caustic Addition to MHF 7301 Treament Plant Planning 7304 lnstr & Controls PLC Upgrade 7310 Piping Renovations - Phase 9 (Closed in FY 2015-16) 7311 TP Safety Enhancement Ph 4 7312 Ask Facility Improvements 7314 Urgent Repairs 7315 Applied Research and Innovations 7317 Plant Control System Network Upgrades 7319 Laboratory Upgrades & Repair 7320 Plant Energy Optimization 7322 Fire Protection System Ph 2 7324 Sub 16 Switchgear Replacement 7326 Equipment Replacement FY 15 -FY 24 7327 Headwork's Screening 7329 MHF Burner Upgrade 7330 Piping Renovation Phase 9 7339 Plant Control System I/O Replacement 7341 WC/Grayson Creek Levee Rehab 7343 TP Master Plan 7348 Wet Scrubber Replacement - LT Total FY 2016-17 TP Amount CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 08/31/2016 A PROJECT TOTAL BUDGETS EXPENDITURES PYS (FY 2015-161 PYS (FY 2015-16) -CARRY-FORWAR C(A-B) TOTAL FY 2016-17 Budget PROJECT Approved Adjustments Budget FY 2016-17 14,868412 14,695,729 172,383 128,000 86,061 41,939 695,000 678,125 16,875 320,000 280,596 39,404 1,421,600 1,377,126 44,474 2,601,464 2,601,464 - 335,000 272,662 62,338 1,569,410 1,569,410 340,000 338,945 1,055 90,000 81,956 8,044 5,000 5,000 232,274 195,738 36,536 160,000 134,860 25,140 471,500 357,180 114,320 90,000 91,179 (1,179) 240,000 88,898 151,102 688,000 687,472 528 406,000 356,898 49,102 900,000 756,172 143,828 100,000 46,385 53,615 20,000 12,631 7,369 1,715,000 1,712,568 2,432 $ .27.,396360 26,422,0551 974,305 I 1 L11 M I NAAccounting\GMTEMP1Vinancials and Closing\2017 Financials\Capital Project report - Period 2 FY 16 17 Aug 16 50,000 500,000 2,900,000 100,000 50,000 350,000 100,000 25,000 150,000 800,000 110,000 175,000 100,000 700,000 50,000 600,000 2,144,000 460,000 1,600,000 270,000 241,000 300,000 150,000 800,000 400,000 13,125,000 (50,000) (25,000) 578,000 (188,000) (315,000) ACCOUNTING PERIOD 2/2017 F (C+D+E) G H (F -G) TOTAL TOTAL TOTAL BUDGET -TO -DATE SPENT IN REMAINING THRU FY 2016-17 FY 2016-17 BUDGET 222,383 541,939 2,916,875 139,404 44,474 350,000 162,338 151,055 808,044 115,000 211,536 125,140 814,320 626,821 751,102 1,956,528 509,102 1,743,828 323,615 241,000 307,369 150,000 487,432 400,000 14,099,305 111111 • III I II 39,712 14,443 36,674 188 3,928 59,509 182,671 527,496 2,880,201 139,216 40,546 290,491 162,338 151,055 2,517 805,527 1,448 113,552 1,079 210,457 2,425 122,715 33,424 780,896 16,294 610,527 38,689 712,413 355,079 1,601,449 18,176 490,926 (57,713) 1,801,541 30,898 292,717 9,757 231,243 434 306,935 150,000 (858) 488,290 400,000 606,103 13,493,202 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE GI General Improvements 8207 General Security and Access 8227 GDI Treatment Plant 8230 Capital Legal Services 8232 GDI SMMS Replacement (Closed Project FY 2015-16) 8233 CSOD Facility Improvements 8234 HOB Improvements 8236 District Easements 8237 Buffer and Rental Improvements 8238 Asset Management 8239 POD Office Improvements 8240 IT Development 8242 CMMS Replacement 8243 Server Room Relocation 8516 District Equipment Acquisition 8517 Vehicle Replacement Program 9999 Capital Project Clearing (Accounting Use Only)** Total FY 2016-17 GI Amount ** CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 08/31/2016 A B C(A-B) PROJECT TOTAL TOTAL BUDGETS EXPENDITURES PROJECT PYS (FY 2015-16k PYS (FY 201S-16) CARRY-FORWAR 47,616,0 47,616 222,444 222,444 118,665 118,665 973,222 973,222 173,697 173,697 637,025 637,025 123,382 123,382 266,816 266,816 1,047,921 1,047,921 477,356 477,356 1,518,794 1,132,628 385,470 385,470 102,204 102,204 450,000 421,112 60,000 $ 6,604,612 $ 6,129,558 To record beginning balance of activity as part of capital reporting change at YE 15/16 ACCOUNTING PERIOD 2/2017 • ... D E F (C+D+E) G H (F -G) FY 2016-17 Budget TOTAL TOTAL TOTAL Approved Adjustments BUDGET -TO -DATE SPENT IN REMAINING Budget FY 2016-17 THRU FY 2016-17 FY 2016-17 BUDGET 386,166 28,888 42,556 20,000 4,665 25,000 447,000 15,000 50,000 800,000 120,410 900,000 134,020 650,000 76,000 524,000 60,000 475,054 3,808,651 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report - Period 2 FY 16 17 Aug 16 (4,665) 4,665 42,556 42,556 20,000 50 19,950 25,000 447,000 19,665 50,000 800,000 120,410 1,286,166 134,020 650,000 104,888 524,000 60,000 4,283,705 25,000 173,637 273,363 1,329 18,336 4,388 45,612 103,299 696,701 120,410 9,151 1,277,015 134,020 3,168 646,832 32,509 72,379 524,000 (3) 60,003 327,528 3,956,177 .1 PROGRAM /GM1851.4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE RW Recycled Water 7300 Refinery REW 7306 Zone 1 Recycled Water 7344 Recycled Water Planning 7345 Filter Plant 7346 Surge Analysis 16-17 7347 Rew Automated Fill Station 7350 Residential Fill Station Improv Total FY 2016-17 RW Amount CONTINGENCY - ALL PROGRAMS GRAND TOTAL A PROJECT BUDGETS CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 08/31/2016 B C(A-B) TOTAL TOTAL EXPENDITURES PROJECT PYS (FY 2015-16 PYS (FY 2015-16) CARRY-FORWARt $ 354,536 354,536 430,079 430,079 108,681 108,681 87,327 87,327 282,354 82,354 200,000 D FY 2016-17 Approved Budget 40,000 37,815 102,185 200,000 55,000 15,000 50,000 ACCOUNTING PERIOD 2/2017 , E F (C+04 -E) G H (F -G) Budget TOTAL TOTAL 1 TOTAL Adjustments BUDGET -TO -DATE SPENT IN REMAINING FY 2016-17 THRU FY 2016-17 FY 2016-17 BUDGET 1,262,977 1,062,977 200,000 500,000 1 54 017 162 0 • 50,932,276 40,000 37,815 102,185 200,000 55,000 15,000 250,000 700,000 3,146 7,437 2,555 13,259 51,269 77,666 36,854 30,378 99,630 200,000 55,000 1,741 198,731 622,334 1,450,000 1,450,000 1,450,000 , 1 I 3,084,886 36,808,756 0 39,893,642 2,989,644 36,903,998_ NAAccounting\GNATEMP1Vinancials and Closing\2017 Financials\Capital Project report - Period 2 FY 16 17 Aug 16 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS AUGUST, 2016 NO. 519 909 910 911 912 913 ISSUER State of Calif. Credit Agricole BNP Paribas JP Morgan Standard Charter ABBEY TYPE LAIF Comm Paper YCD Comm Paper Comm Paper YCD INVESTMENTS (cents omitted) DATE OF Days to PURCHASE MATURITY Maturity 8/86-2/90 1 04/26/16 10/25/16 55 04/26/16 10/26/16 56 04/27/16 01/20/17 142 04/27/16 01/26/17 148 04/27/16 04/27/17 239 ANNUAL YIELD (1) 0.87 0.88 1.03 1.05 1.18 CASH OUTLAY 2,100,000 4,978,008 5,000,000 4,961,661 4,960,042 5,000,000 B.O.M. PURCHASE FACE VALUE (MATURITY) 12,600,000 (10,500,000) 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 INTEREST INCOME E.O.M. E.O.M. % of CURRENT B.Q.M. FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE 2,100,000 2,103,614 7.75% 4,714.55 10,239.25 5,000,000 4,995,238 18.45% 3,745.83 3,745.83 5,000,000 5,002,785 18.45% 3,788.89 3,788.89 5,000,000 4,979,279 18.45% 4,434.72 4,434.72 5,000,000 4,977,951 18.45% 4,520.83 4,520.83 5,000,000 4,998,418 18.45% 5,080.56 5,080.56 E.O.M. CUMULATIVE 14,953.80 7,491.66 7,577.78 8,869.44 9,041.66 10,161.12 (4) 26,999,711 37,600,000 (10,500,000) 27,100,000 27,057,284 100.00% 26,285.38 31,810.08 58,095.46 (3) (5) (6) 2,666.64 6,116.23 8,782.87 28,952.02 37,926.31 66,878.33 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of August, 2016 was 0.610%. (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 0.972%. (4) The market value of the portfolio on August 31, 2016 was $27,057,284 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 9/12/16, 13:22:03 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 5 ACCOUNTING PERIOD 2/2017 AS OF 8/31/2016 003 SELF-INSURANCE CURRENT ASSETS CASH 291,854.04 TEMPORARY INVESTMENTS 5,500,000.00 ACCRUED INTEREST A/R 5,853.21 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 920,000.00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS 6,717,707.25 LIABILITIES DUE TO R/E .00 DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 3,224.01 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,503,224.01 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT/POLLUTION RISK 5,000,000.00 - INS PREMS/CLAIMS/LAWSUITS 161,061.15 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 550,299.65 REVENUE SUMMARY 925,844.04 - TOTAL FUND EQUITY 5,214,483.24 - TOTAL LIABILITIES AND FUND EQUITY 6,717,707.25- PREPARED 09/12/16, 11:17:20 PROGRAM SELFREV CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 02/2017 PERIOD ENDING: 08/31/2016 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance $ BUDGET 4501 INTEREST 243 668 425 174.90 486 1,348 862 177.37 2,920 46.16 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 A 243 668 425 174.90 486 1,348 862 177.37 2,920 46.16 4501 INTEREST 579 0 579- 100.00- 1,158 8 1,150- 99.31- 6,950 .12 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 ❑ .00 0 0 0 .00 0 .00 * SUB -FUND B 579 0 579- 100.00- 1,158 8 1,150- 99.31- 6,950 .12 4501 INTEREST 210 2,228 2,018 960.95 420 4,488 4,068 968.57 2,530 177.39 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 920,000 920,000 0 .00 920,000 100.00 7501 INSURANCE RECOVERY -- HHW 0 0 0 .00 0 0 0 .00 72,975 .00 * SUB -FUND C 210 2,228 2,018 960.95 920,420 924,488 4,068 .44 995,505 92.87 1,032 2,896 1,864 180.62 922,064 925,844 3,78❑ .41 1,005,375 92.09 PREPARED 09/12/16, 11:17:19 PROGRAM SELFEXP CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE EXPENSE REPORT PERIOD ENDING: 08/31/16 PAGE 1 ACCOUNTING PERIOD 02/2017 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance is BUDGET % 1420 LOSSES 79,166 5,357 73,809 93.23 158,332 8,656 149,676 94.53 950,000 .91 1421 LEGAL SERVICES 12,500 0 12,500 100.00 25,000 0 25,000 100.00 150,000 .00 1422 TECHNICAL SERVICES 4,166 1,052 3,114 74.75 8,332 1,052 7,280 87.37 50,000 2.10 * SUB -FUND A 95,832 6,409 89,423 93.31 191,664 9,708 181,956 94.93 1,150,000 .84 1420 LOSSES 8,333 0 8,333 100.00 16,666 0 16,666 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 ❑ 4,166 100.0❑ 8,332 0 8,332 100.00 50,000 .00 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 2,500 ❑ 2,500 100.00 15,000 .00 * SUB -FUND S 13,749 0 13,749 100.00 27,498 0 27,498 100.00 165,000 .00 1420 LOSSES 2,083 0 2,083 100.00 4,166 0 4,166 100.00 25,000 .00 1421 LEGAL SERVICES 0 0 0 .00 0 0 0 .00 0 .00 1422 TECHNICAL SERVICES 0 0 0 .00 0 0 0 .00 ❑ .00 1423 LIABILITY INSURANCE 0 0 0 .00 450,000 416,158 33,842 7.52 450,000 92.48 1424 PROPERTY INSURANCE 0 0 0 .00 125,000 124,433 567 .45 125,000 99.55 1425 INSURANCE CONSULTING 0 0 0 .00 ❑ 0 0 .00 ❑ .00 1426 OUTSIDE CLAIMS ADJUSTMENT 166 0 166 100.0❑ 332 0 332 100.❑❑ 2,000 .00 * SUB -FUND C 2,249 0 2,249 100.0❑ 579,498 540,592 38,906 6.71 602,000 89.80 111,830 6,409 105,421 94.27 798,660 550,300 248,360 31.10 1,917,000 28.71 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS AUGUST, 2016 INVESTMENTS (cents omitted) DATE OF INTEREST INCOME 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 10199 - 1 (1) 5,500,000 5,500,000 5,500,000 5,509,464 100.00% 2,896.16 2,957.05 5,853.21 (3) 5,500,000 5,500,000 0 5,500,000 5,509,464 100.00% 2,896.16 2,957.05 5,853.21 (2) 10.83 10.83 2,896.16 2,967.88 5,864.04 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of August, 2016 was 0.620%. (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 0.620%. (4) The market value of the portfolio on August 31, 2016 was $5,509,464. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 9/12/16, 13:22:03 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 6 ACCOUNTING PERIOD 2/2017 AS OF 8/31/2016 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 99,180.70 DUE FROM R/E .00 DUE FROM S/C 64,742.00 DUE FROM S/I .00 TOTAL ASSETS 5,020,372.70 LIABILITIES DUE TO R/E .00 DUE TO S/C 3,188,570.00 - DUE TO 5/I .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 360,133.27 - BONDS PAYABLE 31,500,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 35,048,703.27 - FUND EQUITY RESERVE FOR ENCUMBRANCES AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY .00 29,796,882.57 231,448.00 .00 TOTAL FUND EQUITY 30,028,330.57 TOTAL LIABILITIES AND FUND EQUITY 5,020,372.70- PREPARED 09/12/16, 11:17:17 PROGRAM DEBTREV CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 02/2017 PERIOD ENDING: 08/31/2016 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 42,497 .00 4600 TAX REVENUE 0 0 0 .00 0 0 0 .00 3,748,310 .00 * REVENUE 0 0 0 .00 0 0 0 .00 3,790,807 .00 0 0 0 .00 0 0 0 .00 3,790,807 .00 PREPARED 09/12/16, 13:24:33 PROGRAM DEBTEXP CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND EXPENSE REPORT PERIOD ENDING: 08/31/2016 PAGE 1 ACCOUNTING PERIOD 02/2017 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance $ BUDGET % 1252 RECYC H120 INTEREST EXP 0 0 0 .00 0 0 0 .00 9,363 .00 1253 2009 BOND DEBT EXPENSE 231,448 231,448 0 .00 231,448 231,448 0 .00 1,303,688 17.75 * DEBT SERVICE 231,448 231,448 0 .00 231,448 231,448 0 .00 1,313,051 17.63 231,448 231,448 0 .00 231,448 231,448 0 .00 1,313,051 17.63