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HomeMy WebLinkAbout05.c. Receive September 2016 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT October 14, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING t' L SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending September, 2016: YTD YTD Fav/(Unfav) o & M Revenues: Budgeted Actual Variance Explanation Total 1,825,011 2,501,769 676,758 Revenue from direct billing of sewer service charge is higher than budgeted. o & M Expenses (variances > $IOOK): Total Labor Charges 18,002,469 17,276,228 726,241 Expenses are typically lower in the beginning of the year. Some positions budgeted are filled later in the fiscal year resulting in savings. Repairs & Maintenance 841,063 735,824 105,239 Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the year. Outside Services 897,996 755,256 142,740 Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 700,168 592,111 108,057 Public Information, Technical Training & Conferences, and Professional Expense Reimbursement line items account for much of the variance in this category. All Other 3,214,512 2,920,837 293,675 Multiple account categories. Lower than budgeted expenses for Chemicals, Professional & Legal Services, and Materials & Supplies partially offset by higher than budgeted expense for Electrical. Total 23,656,208 22,280,256 1,375,952 CENTRAL CONTRA COSTA SANITARY DISTRICT October 13, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING( SUBJECT: Sewer Construction V i lance Analysis The following are brief year-to-date variance explanations through period ending September 30, 2016: S/C Revenues: YTD YTD FavI(Unfav) Budgeted Actual Variance Explanation Total 1,863,843 1,928,523 64,680 S/C Expenses: Essentially on budget. FY YTD FY Budget * Actual Remaining % Spent Total 36,808,756 7,270,913 29,537,843 19.8% * Excludes 15/16 carry-over ($3,084,886) PREPARED 10/10/16, 16:14:35 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 9/30/2016 PAGE 1 ACCOUNTING PERIOD 3/2017 001 RUNNING EXPENSE CURRENT ASSETS CASH 1,618,543.52 PETTY CASH 3,400.00 PAYROLL CLEARING 26,997.70 ACCOUNTS RECEIVABLE 205,730.34 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 1,807.75 - ACCOUNTS RECEIVABLE -COBRA 4,451.36 A/R -SSC DIRECT BILL 1,583,543.46 COMPUTER PURCHASE PROGRAM 11,507.53 DEPOSITS TO BANK ESCROW 100,105.35 PREPAID INSURANCE 379,448.00 PREPAID EXPENSES 970,127.25 PREPAID RETIREMENT 17,132,522.40 SUPPLIES & MATERIAL INV 2,022,201.06 DUE FROM .00 DUE FROM S/C 20,233,917.11 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 44,290,687.33 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 660,295,722.03 LIABILITIES DUE TO S/C 40,523,272.28 - PREPARED 10/10/16, 16:14:35 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 9/30/2016 PAGE 2 ACCOUNTING PERIOD 3/2017 001 RUNNING EXPENSE DUE TO S/I 920,000.00 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 252,757.19 - SALES TAX PAYABLE 6,196.58 - ACCRUED WAGES PAYABLE 1,106,808.32 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,697,552.58 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 4,360.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 17,395.47 - HEALTH NET .98 - OCCUPATIONAL HEALTH 3,249.68 DISABILITY INS 1,046.44 - LIFE INS 78.54 - DELTA DENTAL 2,056.33 - POST EMP. BENEFIT-OPEB 788,280.71 - CAFETERIA PLAN PAYABLE 67,643.06 - PERMIT CLEARING 319.00 - WORKERS' COMP INS PAYABLE 96,356.96 - ACCRUED COMPENSATED ABS. 4,406,525.42 - REFUNDABLE DEPOSITS 40,580.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- PENSION/INFLOW/OUTFLOW 88,679,765.00 - REIMBURSEMENT FEES 104,752.43 - TOTAL LIABILITIES 138,816,036.57 - 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- 22,280,246.15 2,501,768.97 - TOTAL FUND EQUITY 521,479,685.46 - TOTAL LIABILITIES AND FUND EQUITY 660,295,722.03 - PREPARED 10/07/16, 11:44:29 PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT REVENUE SUMMARY REPORT 25% OF YEAR LAPSED PERIOD ENDING: 9/30/2016 PAGE 1 ACCOUNTING PERIOD 3/2017 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 2300 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 1000 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 350❑ LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMS 6000 MISCELLANEOUS INCOME 6400 RIGHT-OF-WAY FEES OTHER REVENUES FUND TOTALS 16,250 44,774 28,524 175.5 0 0 0 .❑ 1,100,000 1,594,399 494,399 44.9 6,666- 207- 6,459 96.9- 1,109,584 6.9- 1,109,584 0 0 33,333 6,000 1,500 68,333 83 14,333 8, 750 1,250 2,500 37,000 166 500 4,583 0 77,500 7,0❑❑ 7,500 0 270,331 1,638,966 0 0 57,863 5,958 1,451 105,529 160 0 0 1,500 0 40, 122 0 87,961 23,118 6 27,907- 7,383 7,907- 7,383 3,848 0 306,992 529,382 47.7 ❑ .0 ❑ .❑ 24,530 73.6 42- .7- 49- 3.3- 37,196 54.4 77 92.8 14,333 -100.0- 8,750 -10❑.❑ - 250 20.0 2,500-100.0- 3,122 8.4 166-100.0- 87,461 492.2 18,535 404.4 6 .0 105,407-136.0- 383 5.5 3,652- 48.7- ❑ .0 36,661 13.6 48,750 98,959 0 27,571- 1,100,000 1,611,503 19,998- 11,918- 1,128,752 1,918- 1,128,752 0 0 99,999 18,0❑❑ 4,500 204,999 249 42,999 26,250 3,750 7,500 135,600 498 17,166 13,749 0 77,500 21,00❑ 22,500 0 696,259 1,670,973 0 0 159,782 17,36❑ 3,219 280,742 160 0 5,472 6,728 0 151,040 0 122,205 49,474 15 3 17,543 17,053 0 830,796 50,209 103.0 195,000 50.7 27,571- .0 69,885,000 .0 511,503 46.5 1,100,000 146.5 8,080 40.4- 80,000- 14.9 542,221 48.0 71,100,000 2.4 ❑ .0 14,790,000 .0 O .0 14,79❑,❑❑❑ .❑ 59,783 59.8 640- 3.6- 1,281- 28.5- 75,743 36.9 89- 35.7- 42,999-100.0- 20,778- 5.7- 42,999-100.0-- 20,778- 79.2- 2,978 79.4 7,500-100.0- 15,440 11.4 498-100.0- 105,039 611.9 35,725 259.8 15 .0 77,497-100.0- 3,457- 16.5- 5,447- 24.2- ❑ .0 400,000 72,000 18,000 820,00❑ 1,000 172,000 105,000 15,000 30,000 616,200 2,000 100,000 55,000 233,000 310,000 888,00❑ 90,000 0 39.9 24.1 17.9 34.2 16.0 .❑ 5.2 44.9 .0 24.5 .0 122.2 90.❑ .0 .0 2.❑ 18.9 .0 134,537 19.3 3,927,200 21.2 1,379,915 1,945,958 566,043 41.0 1,825,❑11 2,501,769 676,758 37.1 89,817,200 2.8 PREPARED 10/10/16, 16:14:43 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 25% OF YEAR LAPSED PERIOD ENDING: 9/30/2016 PAGE 1 ACCOUNTING PERIOD 3/2017 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 274,010 2,385,746 25,000 88,269 26, 830 36,664- 1 241,331 2,212,377 14,278 73,638 33,236 0 0 SALARIES & WAGES 2,763,192 2,574,860 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 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 33,558 3,333 38,388 980, 138 1,472,224 150,288 73,322 6,330 15, 775 30,000 96,582- 0 0 0 30,787 0 36,892 1,021,879 1,331,069 144,604 74,325 5,349 8,896 20,410- 0 0 0 1 2,706,774 2,633,392 312,043- 309,371- 312,043- 309,371 - TOTAL LABOR CHARGES 5,157,923 4,898,881 0301 DIRECTOR MEETING FEES 0302 BOARD TRAINING AND CONF 0303 BOARD HEALTH BENEFITS 4,708 4,166 5,171 DIRECTOR FEES & EXPENSES 14,045 0402 LIME 0403 POLYMER 0404 BOILER CHEMICALS 0406 OTHER CHEMICALS 0407 HYPOCHLORITE 0408 SODIUM HYDROXIDE 31,700 21,633 5,800 47,933 17, 916 35,000 CHEMICALS 159,982 0501 ELECTRICAL 0502 NATURAL GAS 126,214 168,374 3,413 1,170 5,304 9,887 12,353 3, 954 0 65,512 16,852 1,600- 97,071 138,362 177,529 32,679 11.9 173,369 7.3 10,722 42.9 14,631 16.6 6,406- 23.9- 36,664-100.0 1 100.0 822,030 7,157,238 75,000 264,807 80,490 109,992- 3 732, 950 6,771,868 57,372 249, 304 88,601 0 0 188,332 6.8 8,289,576 7,900,095 2,771 8.3 100,674 3,333 100.0 9,999 1,496 3.9 115,164 41,741- 4.3- 2,940,414 141,155 9.6 4,416,672 5,684 3.8 450,864 1,003- 1.4- 981 15.5 6,879 43.6 50,410 168.0 96,582-100.0 O .0 O .0 1- .0 219,966 18,990 47,325 90,000 289,746- 2,528,700 0 0 94,125 9,783 112,946 2,809,504 4,033,516 452, 173 219,857 16,134 26,725 20,410- 0 2,528,700 0 1- 73,382 2.7 10,649,022 10,283,052 2,672- .9 2,672- .9 936,129- 906,919- 936,129- 906,919- 259,042 5.0 18,002,469 17,276,228 1,295 27.5 2,996 71.9 133- 2.6- 4,158 29.6 19,347 61.0 17,679 81.7 5,800 100.0 17,579- 36.7- 1,064 5.9 36,600 104.6 62,911 39.3 12,148- 9.6- 9,155- 5.4- 14,124 12,498 15,513 42,135 95, 100 64,899 17,600 143,799 53,748 105,000 10,610 7,692 15,877 34,179 117,280 40,198 47,071 161,437 59, 957 9,042 480,146 434,985 378,642 338,456 449,886 325, 044 89,080 10.8 3,288,187 385,370 5.4 28,629,157 17,628 23.5 300,000 15,503 5.9 1,059,363 8,111- 10.1- 322,000 109,992-100.0 440,000 3 100.0 0 389,481 6, 549 216 2,218 130, 910 383,156 1,309 109 2,856 20,600 110,410 289,746 0 0 1 365,970 22.3 23.7 19.1 23.5 27.5 - .0 .0 4.7 33,158,707 23.8 6.5 2.2 1.9 4.5 8.7 - .3 .0 15.0 43.5 122.7 - 100.0 .0 .0 .0 402,948 40,000 460,899 11,761,900 17,666,949 - 1,803,672 880,109 76,165 189,562 360,000 1,159,000 2,528,700 2,500,000 0 23.4 24.5 24.5 23.9 22.8 25.1 25.0 21.2 14.1 5.7- - .0 100.0 .0 .0 3.4 37, 511, 904 27.4 29,210- 3.1 29,210- 3.1 726,241 3,744,593- 24.2 3,744,593- 24.2 4.0 66,926,018 25.8 3,514 24.9 4,806 38.5 364- 2.3- 7,956 18.9 22,180- 23.3- 24,701 38.1 29,471-167.4- 17,638- 9,471-167.4- 17,638- 12.3- 6,209- 11.6- 95,958 91.4 45,161 56,500 18.8 50,000 15.4 62,055 25.6 168,555 20.3 380,000 260,000 70,000 575,000 215,000 420,000 30.9 15.5 67.2 28.1 27.9 2.2 9.4 1,920,000 22.7 71,244- 18.8- 1,514,600 29.7 13,412 4.0 2,020,500 16.1 PREPARED 10/10/16, 16:14:43 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 25% OF YEAR LAPSED PERIOD ENDING: 9/30/2016 PAGE 2 ACCOUNTING PERIOD 3/2017 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 ❑602 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 0702 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 30,000 8,394 26,660 359,642 4,583 18,833 93,703 100,628 71, 718 3,250 292, 715 12,300 2,083 1,250 25,109 3,333 38, 974 83,049 22,990 8,333 31,981 63,304 10,765 260,728 25 1,586 1,707 3,916 278,727 0 0 1101 OFFICE EQUIPMENT/SUPPLIES 14,944 1102 GASOLINE, OIL & FUEL 22,666 1103 OPERATING SUPPLIES 102,791 1104 OPERATING FUEL 3,166 1105 LABORATORY SUPPLIES 12,582 1106 SAFETY SUPPLIES 16,821 1108 INVENTORY OVER/SHORT 0 MATERIALS & SUPPLIES 172,970 36,769 869 21,837 375,366 2,610 17,236 111,270 90,521 29,928 1,802 253,367 13,201 0 843 27,137 714 15,656 57,551 1,452 7, 965 31,716 41,133 2,760 310,206 0 7,718 0 2,529 323,213 0 0 7,803 11,323 99,393 6,193 5,848 4,996 1,991- 133,565 6,769- 22.6- 7,525 89.6 4,823 18.1 90,000 25,182 79,980 15,724- 4.4- 912,260 1,973 43.1 1,597 8.5 17,567- 18.7- 10,107 10.0 41,790 58.3 1,448 44.6 39,348 13.4 901- 7.3- 2,083 100.0 407 32.6 2,028- 8.1- 2,619 78.6 23,318 59.8 25,498 30.7 21,538 93.7 368 4.4 265 .8 22,171 35.0 13,749 56,499 236,109 309,802 215,154 9,750 841, 063 36,900 6,249 3,750 75,327 9,999 78,922 211,147 32,638 24, 999 90, 943 148,580 8,005 74.4 32,295 49,478- 19.0- 783,999 25 100.0 75 6,132-386.6- 64,758 1,707 100.0 5,121 1,387 35.4 11,748 44,486- 16.0- 0 .0 0 .0 7,141 47.8 11,343 50.0 3,398 3.3 3,027- 95.6- 6,734 53.5 11,825 70.3 1,991 . ❑ 897,996 920,000 920,000 44,832 45,332 308,373 9,498 37,746 54,463 0 47,212 17,523 54,699 894,364 5,764 33,451 234,030 268,694 190,382 3,503 735,824 33, 943 0 51- 77,377 714 58,596 170,579 6,419 7,965 41,609 55, 993 20,945 635, 962 0 70,254 326 27,769 755,256 920,000 920,000 25,208 35,475 314, 924 6,193 23,194 10,416 4,673 - 42,788 47.5 360,000 13.1 7,659 30.4 100,750 17.4 25,281 31.6 319,940 17.1 17,896 2.0 4,315,790 20.7 7,985 58.1 55,000 10.5 23,048 40.8 226,000 14.8 2,079 .9 1,124,500 20.8 41,108 13.3 2,917,702 9.2 24,772 11.5 860,650 22.1 6,247 64.1 39,000 9.0 105,239 12.5 5,222,852 14.1 2,957 8.0 6,249 100.0 3,801 101.4 2,050- 2.7- 9,285 92.9 20,326 25.8 40,568 19.2 26,219 80.3 17,034 68.1 49,334 54.2 92,587 62.3 148,000 25,000 15,000 301,350 40,000 411,700 22.9 .0 .3- 25.7 1.8 14.2 941,050 18.1 166,900 3.8 100,000 8.0 363,850 11.4 630,750 8.9 11,350 35.1 129,200 16.2 148,037 18.9 3,472,075 18.3 75 100.0 300 .0 5,496- 8.5- 311,100 22.6 4,795 93.6 20,500 1.6 16,021-136.4- 47,000 59.1 142,740 15.9 3,980,175 19.0 0 .0 920,000 100.0 0 . 0 920,000 100.0 19,624 43.8 179,400 14.1 9,857 21.7 272,000 13.0 6,551- 2.1- 1,233,650 25.5 3,305 34.8 38,000 16.3 14,552 38.6 151,000 15.4 44,❑47 80.9 225,975 4.6 4,673 .0 0 .0 39,405 22.8 500,244 410,737 89,507 17.9 2,100,025 19.6 PREPARED 10/10/16, 16:14:43 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 25% OF YEAR LAPSED ACCOUNTING PERIOD 3/2017 PERIOD ENDING: 9/30/2016 OBJ MONTH -TO -DATE YEAR-TO-DATE ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % 1201 RENTS & LEASES 20,224 11,480 8,744 43.2 50,324 37,315 13,009 25.9 180,701 20.7 1202 PUBLIC AGENCY FEES 47,895 12,234 35,661 74.5 143,685 156,401 12,716- 8.8- 574,777 27.2 1203 PUBLIC INFORMATION 624 3,719 3,095 496.0- 39,080 3,919 35,161 90.0 454,000 .9 1204 TUITION REIMBURSEMENT 4,684 0 4,684 100.0 14,052 1,195 12,857 91.5 56,250 2.1 1205 TECH TRAIN, CONF & MEETS 20,867 7,233 13,634 65.3 62,601 33,012 29,589 47.3 250,525 13.2 1206 CERTIFICATION & LICENSES 2,316 1,548 768 33.2 6,948 5,054 1,894 27.3 27,962 18.1 1208 SUBSCRIPTION/PUBLICATION 2,492 114 2,378 95.4 7,476 797 6,679 89.3 38,909 2.0 1209 MILEAGE REIMBURSEMENTS 907 0 907 100.0 2,721 674 2,047 75.2 10,980 6.1 1210 PUBLIC NOTICES 507 131 376 74.2 1,521 655 866 56.9 6,100 10.7 1211 OUTSIDE ORGANIZATION FEES 6,219 281 5,938 95.5 318,657 317,862 795 .2 457,864 69.4 1212 EMPLOYEE MEMBERSHIPS 4,101 3,099 1,002 24.4 12,303 13,111 808- 6.6- 49,325 26.6 1213 MISCELLANEOUS 4,850 4,098 752 15.5 14,550 22,116 7,566- 52.0- 58,310 37.9 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 400,000 .0 1216 PROFESSIONAL EXP REIMB 6,250 0 6,250 100.0 26,250 0 26,250 100.0 120,000 .0 OTHER EXPENSES NET EXPENSES TOTAL EXPENSE 121,936 43,937 77,999 64.0 700,168 592,111 108,057 15.4 2,685,703 22.0 6,704,293 6,233,971 470,322 7.0 23,656,208 22,280,256 1,375,952 5.8 89,810,918 24.8 6,704,293 6,233,971 470,322 7.0 23,656,208 22,280,256 1,375,952 5.8 89,810,918 24.8 PREPARED 10/10/16, 16:14:43 PROGRAM /GM278L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) RUNNING EXPENSE FUND PERIOD ENDING: 9/30/2016 PAGE 1 ACCOUNTING PERIOD 3/2017 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 51,100 130,729 0 19, 731 24,215 496,325 48,660 8.9 1,634,955 1,508■038 126,917 7.8 6■539,925 23.1 883,491 3,493 .4 5,189,652 4,967,508 222,144 4.3 15,673,019 31.7 3,695- 98 2.7- 10,791- 8,314- 2,477- 23.0 43,166- 19.3 9,887 4,158 29.6 42,135 34,179 7,956 18.9 168,555 20.3 8,509 589- 7.4- 23,760 24,503 743- 3.1- 95,040 25.8 28,220 41,646 59.6 209,598 180,074 29,524 14.1 838,450 21.5 15,637 35,463 69.4 111,968 30,497 81,471 72.8 484,250 6.3 117,913 12,816 9.8 436,687 412,938 23,749 5.4 1,760,800 23.5 0 0 .0 920,000 920,000 0 .0 920,000 100.0 8,803 10,928 55.4 59,193 24,349 34,844 58.9 236,825 10.3 12,189 12,026 49.7 112,853 33,495 79,358 70.3 1,155,295 2.9 1,745,978 1,577,279 168,699 9.7 8,730,010 8,127,267 602,743 6.9 27,828,993 29.2 748,077 579,172 282,846- 14,757 15,446 39,915 10,081 89,020 2 9, 705 20,146 712,162 35,915 4.8 2,244,231 555,096 24,076 4.2 1,737,516 297,698- 14,852 5.3- 848,538- 14,147 610 4.1 44,271 6,036 9,410 60.9 46,338 18,191 21,724 54.4 81,745 12,064 1,983- 19.7- 30,243 188,782 99,762-112.1- 284,375 16,088 13,617 45.8 89,115 12,017 8,129 40.4 360,438 2,154,300 1,703,888 861,298- 40,054 15,165 63,132 12, 064 240,005 63,246 341,432 1,263,473 1,236,885 26,588 2.1 4,069,734 3,771,988 508,992 457,075 4,320- 11,615 33,457 10, 916 416 8,890 64,507 17,079 89,931 33,628 12,760 4,217 31,173 18,613 18,179 44,370 25,869 19,006 4.0 8,976,971 24.0 1.9 6,950,521 24.5 1.5- 3,394,165- 25.4 9.5 177,100 67.3 22.8 60.1 15.6 29.0 5.3 185,400 423,000 121,000 1,511,525 356,550 591,238 22.6 8.2 14.9 10.0 15.9 17.7 57.7 297,746 7.3 15,899,140 23.7 456,473 52,519 10.3 1,526,976 1,424,253 102,723 6.7 6,107,988 23.3 418,555 38,520 8.4 1,371,225 1,272,374 98,851 7.2 5,485,229 23.2 1,678- 2,642- 61.2 12,960- 6,151- 6,809- 52.5 51,854- 11.9 11,228 387 3.3 34,845 32,564 2,281 6.5 139,400 23.4 45,976 12,519- 37.4- 122,871 110,085 12,786 10.4 1,631,502 6.7 7,684 3,232 29.6 32,748 21,625 11,123 34.0 131,000 16.5 349 67 16.1 1,248 349 899 72.0 5,000 7.0 3,120 5,770 64.9 26,670 48,014 21,344- 80.0- 106,700 45.0 63,819 688 1.1 170,855 131,606 39,249 23.0 774,150 17.0 8,493 8,586 50.3 40,889 30,667 10,222 25.0 142,938 21.5 1,108,627 1,014,019 94,608 8.5 3,315,367 3,065,386 249,981 7.5 14,472,053 21.2 820,842 689,709 21,280- 117,150 267,556 144,424 31,485 541 26, 874 55,073 57,159 810,267 10,575 1.3 2,462,526 706,967 17,258- 2.5- 2,069,127 6,300- 14,980- 70.4 63,840- 49,542 67,608 57.7 351,650 293,997 26,441- 9.9- 636,002 153,430 9,006- 6.2- 393,690 30,886 599 1.9 94,455 316 225 41.6 1,623 7,632 19,242 71.6 80,622 38,105 16,968 30.8 169,219 9,948 47,211 82.6 175,977 2,492,040 2,124,793 31,156- 319,493 672,703 400,439 83,451 316 33,298 183,251 167,858 29,514- 55,666- 32,684- 32,157 36,701- 6,749- 11,004 1,307 47,324 14,032- 8,119 4,032- 8,119 1.2- 2.7- 51.2 9.1 5.8- 1.7- 11.6 80.5 58.7 8.3- 4.6 9,850,196 8,277,040 255,408- 1,406,000 3,210,700 2,213,200 378,250 6,500 322,550 685,000 713, 149 25.3 25.7 12.2 22.7 21.0 18.1 22.1 4.9 10.3 26.8 23.5 PREPARED 10/10/16, 16:14:43 PROGRAM /GM278L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 RUNNING EXPENSE FUND ACCOUNTING PERIOD 3/2017 PERIOD ENDING: 9/30/2016 ACCOUNT TITLE MONTH -TO -DATE YEAR-TO-DATE ANNUAL BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 6 BUDGET % PLANT OPERATIONS 2,189,533 2,094,790 94,743 4.3 6,371,051 6,446,486 75,435- 1.2- 26,807,177 24.0 SALARIES & WAGES 76,706 76,386 320 .4 230,118 238,383 8,265- 3.6- 920,480 25.9 EMPLOYEE BENEFITS 54,076 63,738 9,662- 17.9- 162,228 188,520 26,292- 16.2- 648,947 29.1 CAPITALIZED ADM OVERHEAD ❑ 0 0 .❑ 0 0 0 .0 0 .0 CHEMICALS 35,833 40,962 5,129- 14.3- 107,499 96,333 11,166 10.4 430,000 22.4 UTILITIES 43,211 47,485 4,274- 9.9- 129,633 124,540 5,093 3.9 518,550 24.0 REPAIRS & MAINTENANCE 27,024 19,705 7,319 27.1 61,072 3❑,061 31,011 50.8 324,300 9.3 HAULING & DISPOSAL 733 790 57- 7.8- 2,199 2,371 172- 7.8- 8,800 26.9 OUTSIDE SERVICES 6,341 3,510 2,831 44.6 19,❑23 15,424 3,599 18.9 76,100 20.3 MATERIALS & SUPPLIES 3,466 6,750 3,284- 94.7- 10,398 8,238 2,160 20.8 41,600 19.8 OTHER EXPENSES 2,751 1,290 1,461 53.1 8,253 18,659 10,406-126.1- 33,059 56.4 PUMP STATIONS 250,141 260,616 10,475- 4.2- 730,423 722,529 7,894 1.1 3,001,836 24.1 SALARIES & WAGES 63,590 23,247 40,343 63.4 190,770 83,081 107,689 56.4 763,147 10.9 EMPLOYEE BENEFITS 39,758 5,545 34,213 86.1 119,274 25,969 93,305 78.2 477,148 5.4 CHEMICALS 6,999 6,567 432 6.2 20,997 19,159 1,838 8.8 84,000 22.8 UTILITIES 14,583 0 14,583 100.0 43,749 0 43,749 100.0 175,000 .0 REPAIRS & MAINTENANCE 2,498 0 2,498 100.0 7,494 0 7,494 100.0 30,000 .0 PROFESSIONAL & LEGAL SERV 1,166 12,767 11,601-994.9- 3,498 12,767 9,269-265.0- 14,000 91.2 OUTSIDE SERVICES 16,873 2,256 14,617 86.6 50,619 5,577 45,042 89.0 202,500 2.8 MATERIALS & SUPPLIES 488 0 488 100.0 1,464 47 1,417 96.8 5,900 .8 OTHER EXPENSES 586 0 586 100.0 1,758 0 1,758 100.0 50,024 .0 RECYCLED WATER 146,541 50,382 96,159 65.6 439,623 146,600 293,023 66.7 1,801,719 8.1 FUND TOTALS 6,704,293 6,233,971 470,322 7.0 23,656,208 22,280,256 1,375,952 5.8 89,810,918 24.8 PREPARED 10/10/16, 16:14:43 PROGRAM /GM276L CENTRAL CONTRA COSTA SANITARY DISTRICT SALARY & BENEFITS SUMMARY REPORT BY DISTRICT RUNNING EXPENSE & SEWER CONTRUCTION FUNDS PERIOD ENDING: 9/30/2016 PAGE 1 ACCOUNTING PERIOD 3/2017 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 ❑103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY 0115 REW WAGE TRANSFER 015❑ CAPITALIZED SALARIES 0151 OVERTIME 0152 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE ❑208 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 TOTAL SALARY AND BENEFITS 274,010 2,385,746 25,000 88,269 26,830 36,664- 1 246,250 10,436 2,999 - 241,331 2,212,377 14,278 73,638 33,236 0 0 247,147 2,059 0 3,016,879 2,824,066 34,313 3,333 41,882 1,❑26,990 1,612,130 164,461 77,057 6,920 16,418 30,000 96,582- 0 0 0 31,473 0 40,385 1,067,622 1,461,075 159,208 77,893 6,078 9,519 20,410- 0 0 0 1 2,916,922 2,832,844 32,679 11.9 173,369 7.3 10,722 42.9 14,631 16.6 6,406- 23.9- 36,664-100.0 1 100.0 897- .4- 8,377 80.3 2,999-100.❑ 822,030 7,157,238 75,000 264,807 80,490 109,992- 3 738,750 31,308 8,997 - 732,950 6,771,868 57,372 249,304 88,601 0 0 721, 681 9,725 0 192,813 6.4 9,050,637 8,631,501 2,840 8.3 102,939 3,333 100.0 9,999 1,497 3.6 125,646 40,632- 4.0- 3,080,970 151,❑55 9.4 4,836,390 5,253 3.2 493,383 836- 1.1- 842 12.2 6,899 42.0 50,410 168.0 96,582-100.0 O .0 O .0 1- .0 231, 171 20,760 49,254 90,000 289,746- 2,528,700 0 0 96,293 9,783 123,237 2,940,444 4,406,257 494,435 230,009 18,225 28,484 20,410- 0 2,528,700 0 1- 84,078 2.9 11,279,466 10,855,456 89,080 10.8 3,288,187 385,370 5.4 28,629,157 17,628 23.5 300,000 15,503 5.9 8,111- 10.1- 109,992-100.0 3 100.0 17,069 2.3 21,583 68.9 8,997-100.0 22.3 23.7 19.1 1,059,363 23.5 322,000 27.5 440,000- .❑ 0 .0 2,955,114 24 .4 125,273 7.8 36,000- .0 419,136 4.6 36,203,094 23.8 6,646 216 2,409 140,526 430,133 1,052- 1,162 2,535 12.2 20,770 42.2 110,410 122.7 289,746-100.0 O .0 O .0 1 .0 6.5 412,079 2.2 40,000 1.9 502,926 4.6 12,324,211 8.9 19,345,891 .2- 1,973,842 .5 925,023 83,311 197,366 360,00❑ 1,159,000 2,528,700 2,500,000 0 23.4 24.5 24.5 23.9 22.8 25.0 24.9 21.9 14.4 5.7- .❑ 100.0 .0 .0 424,010 3.8 40,034,349 27.1 5,933,801 5,656,910 276,891 4.7 20,330,103 19,486,957 843,146 4.1 76,237,443 25.6 PREPARED 10/10/16, 16:14:35 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 9/30/2016 PAGE 3 ACCOUNTING PERIOD 3/2017 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 1,671,632.41 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 36,100,000.00 ACCOUNTS RECEIVABLE 78,483.07 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 67,978.33 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 257,158.77 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 40,523,272.28 DUE FROM S/I .00 DUE FROM DEBT FUND 3,188,570.00 TOTAL CURRENT ASSETS 83,145,754.06 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 7,270,913.29 TOTAL NET PROPERTY, PLANT & EQUIPMENT 7,270,913.29 TOTAL ASSETS 90,416,667.35 LIABILITIES DUE TO .00 DUE TO R/E 20,233,917.11 - DUE TO S/I .00 PREPARED 10/10/16, 16:14:35 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 9/30/2016 PAGE 4 ACCOUNTING PERIOD 3/2017 002 SEWER CONSTRUCTION DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE REFUNDABLE CONST BONDS UNEARNED INTEREST PROJECT RETENTION PAYABLE 64,742.00- 530, 943 .80- 2,431.49- 239, 093 .80- 35,841.69- 389,357.61 - TOTAL LIABILITIES 21,496,327.50 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 66,991,817.30 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 1,928,522.55 - TOTAL FUND EQUITY 68,920,339.85 - TOTAL LIABILITIES AND FUND EQUITY 90,416,667.35 - PREPARED 10/07/16, 11:44:29 PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT REVENUE SUMMARY REPORT 25% OF YEAR LAPSED PERIOD ENDING: 9/30/2016 PAGE 2 ACCOUNTING PERIOD 3/2017 FUND 002 SEWER CONSTRUCTION OB:3 MONTH -TO -DATE YEAR-TO-DATE ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG-COUNTY SEWER SERVICE CHARGES 0 9,597 9,597 .0 0 12,074 12,074 .0 11,820,000 .1 0 9,597 9,597 .0 0 12,074 12,074 .0 11,820,000 .1 1500 MAIN LINES INSPECTION 18,333 11,668 6,665- 36.4- 54,999 76,171 21,172 38.5 220,000 34.6 1600 PLAN REVIEW 5,833 7,707 1,874 32.1 17,499 26,017 8,518 48.7 70,000 37.2 190❑ OVERTIME INSPECTION 750 1,663 913 121.7 2,250 9,436 7,186 319.4 9,000 104.8 3801 RECYCLED WATER 25,000 10,286 14,714- 58.9- 75,000 10,334 64,666- 86.2- 300,000 3.4 4000 FACILITIES CAPACITY FEES 505,000 504,258 742- .1- 1,515,000 1,220,381 294,619- 19.4- 6,060,000 20.1 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .❑ 4200 PUMP ZONE FEES 33,333 49,996 16,663 50.0 99,999 128,631 28,632 28.6 400,000 32.2 4400 CAPACITY USE CHARGE 14,116 0 14,116-100.0- 42,348 0 42,348-100.0- 169,400 .0 4500 INTEREST INCOME 18,750 25,210 6,460 34.5 56,250 92,307 36,057 64.1 225,000 41.0 4600 TAX REVENUE 0 324,224 324,224 .0 ❑ 324,224 324,224 .0 11,080,000 2.9 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 0 166-100.0- 498 1,513 1,015 203.8 2,000 75.7 6128 CAD REIMBURSEMENT 0 0 0 .0 0 5,065 5,065 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS ❑ 22,370 22,370 .0 0 22,370 22,370 .0 0 .0 OTHER REVENUES 621,281 957,382 336,101 54.1 1,863,843 1,916,449 52,606 2.8 23,085,400 8.3 FUND TOTALS 621,281 966,979 345,698 55.6 1,863,843 1,928,523 64,680 3.5 34,905,400 5.5 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE CS Collection System TYPE TP Treatment Plant TYPE GI General Improvements TYPE RW Recycled Water CIB Contingency CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 09/30/2016 ACCOUNTING PERIOD 3/2017 A B C(A-B) D E PROJECT - TOTAL TOTAL BUDGETS EXPENDITURES PROJECT PYS (FY 2015-14 PYS (FY 2015-16) CARRY-FORWARCI .n $ 18,753,213 17,317,686 1,435,527 27,396,360 26,422,055 974,305 6,604,612 6,129,558 475,054 1,262,977 1,062,977 200,000 TOTAL DISTRICT 54,017,162 50,932,276 FY 2016-17 Approved Budget 17,925,105 13,125,000 3,808,651 500,000 1,450,000 3,084,886 36,808,756 NAAccounting\GMTEMP1Vinancials and Closing\2017 Financials\Capital Project report. - Period 3 FY 16 17 Sept 16 Budget Adjustments FY 2016-17 F (C+D+E) 1 G TOTAL BUDGET -TO -DATE THRU FY 2016-17 19,360,632 14,099,305 4,283,705 700,000 1,450,000 39,89 3,642 TOTAL SPENT IN FY 2016-17 4,761,780 1,743,563 635,568 130,002 7,270,913 H (F -G) j_ TOTAL REMAINING BUDGET 14,598,852 12,355,742 3,648,137 569,998 1,450,000 32,622,729 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE CS_Collection System 5941 PS Equipment Piping Replacement 5982 'Pipe Burst Blanket Contract 5991 PH Sewer Renovation Phase 2 5999 CIPP Blanket Contract 6602 South Jackson CAD 8403 * Buchannan Air Pump St Replacement 8412 PH Grayson Creek Trunk 8414* Morago PS Chopper Pump 8415 Martinez Ph 4 Sewer Renovation 8417 Survey Monument Install 8418 Collection System Modeling 8419 Collection System Planning LT 8420 .Development Sewerage 8422 WC Sewer Renovation Phase 11 8423 N. Orinda Sewer Renovation Phase 6 8426 Lafayette Sewer Renovation Phase 10 8429 Fairview Maltby 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 Moraga/ Crossroads PS Project 8437 Martinez Sewer Renovation Phase 5 Total FY 2016-17 CS Amount CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 09/30/2016 A B C(A-B) 0 E PROJECT TOTAL TOTAL = FY 2016-17 Budget BUDGETS EXPENDITURES PROJECT Approved Adjustments PYS (FY 2015-16), PYS (FY 2015-16) CARRY-FORWARII Budget FY 2016-17 F (C+D+E) TOTAL BUDGET -TO -DATE THRU FY 2016-17 TOTAL SPENT 1N FY 2016-17 ACCOUNTING PERIOD 3/2017 H (F -G) TOTAL REMAINING BUDGET $ 740,000 657,800 82,200 10,000 175,000 267,200 i 80,697 186,503 708,000 702,031 5,969 - 300,000 305,969 2,037 303,932 150,000 139,878 10,122 150,000 160,122 21,100 139,022 472,000 446,296 25,704 25,704 10,209 15,495 ' 80,000 29,602 50,398 253,867 304,265 24,284 279,981 83 83 , 2,824,408 2,219,040 605,368 8,900,000 500,000 10,005,368 1,951,323 8,054,045 19,964 19,964 3,922,000 3,844,257 77,743 5,000 (5,000) 77,743 i 6,284 71,459 200,000 185,918 14,082 50,000 64,082 64,082 1,041,600 1,040,070 1,530 200,000 201,530 2,690 198,840 470,000 462,421 7,579 200,000 207,579 35,050 172,529 3,071,102 . 3,071,102 800,000 800,000 351,268 448,732 340,000 232,403 107,597 545,000 652,597 62,794 589,803 1,258,500 974,916 283,584 2,154,000 (100,000) 2,337,584 1,296,169 1,041,415 2,505,000 2,504,597 403 2,250,238 (1,225,238) 1,025,403 699,167 326,236 350,000 , (175,000) 175,000 . 175,000 150,000 135,650 14,350 500,000 514,350 86,828 427,522 540,556 540,556 670,000 670,000 670,000 - 12,000 90,238 102,238 ' 759 101,479 , 60,000 57,887 2,113 440,000 442,113 60,552 381,561 150,000 150,000 150,000 50,000 27,677 22,323 400,000 422,323 5,268 417,055 150,000 25,538 124,462 325,000 449,462 65,301 384,161 18 753,213 17,317,686 1435,527 17,925,105 - 19,360,632 4,761,780 14,598,852 * Intalic Projects open but not in CIB for 16/17 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report - Period 3 FY 16 17 Sept 16 PROGRAM /G1V1185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 09/30/2016 ACCOUNTING PERIOD 3/2017 A B C(A-B) D E F (C+D+E) 6 H(F-G) PROJECT TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT NO PROJECT TITLE PYS (FY 2015-16k PYS (FY 2015-16) CARRY -FORWARD' TYPE TP Treatment Plant 7285 7286 7291 7292 7297 7301 7304 7310 7311 7312 7314 7315 7317 7319 7320 7322 7324 7326 7327 7329 7330 7339 7341 7343 7348 Primary Treatment Renovation Centrifuge & Cake Pumps Pump & Blower Bldg Seismic Upgrade Switchgear Refubishment - Ph 2 Caustic Addition to MHF Treament Plant Planning lnstr & Controls PLC Upgrade Piping Renovations - Phase 9 (Closed in FY 2015-16) TP Safety Enhancement Ph 4 Ask Facility Improvements Urgent Repairs Applied Research and Innovations Plant Control System Network Upgrades Laboratory Upgrades & Repair Plant Energy Optimization Fire Protection System Ph 2 Sub 16 Switchgear Replacement Equipment Replacement FY 15 -FY 24 Headwork's Screening MHF Burner Upgrade Piping Renovation Phase 9 Plant Control System I/O Replacement WC/Grayson Creek Levee Rehab TP Master Plan Wet Scrubber Replacement - LT Total FY 2016-17 TP Amount $ 14,868,112 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 12,631 7,369 1,712,568 2,432 26,422,055 04,305,, 20,000 1,715,000 $ 27,396,360 • •• NAAccounting\GMTEMPl\Financials and Closing\2017 Financials\Capital Project report Period 3 FY 16 17 Sept 16 FY 2016-17 Budget Approved Adjustments Budget FY 2016-17 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) TOTAL TOTAL BUDGET -TO -DATE SPENT IN T1 -IRU FY 2016-17 FY 2016-17 TOTAL REMAINING BUDGET 222,383 56,806 165,577 541,939 43,525 498,414 2,916,875 65,636 2,851,239 139,404 751 138,653 44,474 6,336 38,138 350,000 95,050 254,950 162,338 12,353 149,985 151,055 808,044 115,000 211,536 125,140 814,320 626,821 751,102 1,956,528 509,102 1,743,828 323,615 241,000 307,369 150,000 487,432 400,000 14,099,305 3,212 1,655 1,545 2,425 227,018 19,898 73,309 1,056,525 50,270 (41,967) 33,243 36,397 434 (858) 1,743,563 151,055 804,832 113,345 209,991 122,715 587,302 606,923 677,793 900,003 458,832 1,785,795 290,372 204,603 306,935 150,000 488,290 400,000 12,355,7421 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT =CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 09/30/2016 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 A PROJECT B C(A-B) D E F (C+D+E) I G TOTAL TOTAL FY 2016-17 Budget TOTAL TOTAL BUDGETS EXPENDITURES PROJECT Approved Adjustments BUDGET -TO -DATE SPENT IN PYS (FY 2015-16 PYS (FY 2015-16) _CARRY -FORWARD Budget FY 2016-17 THRU FY 2016-17 FY 2016-17 $ 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 1,132,628 386,166 385,470 385,470 102,204 102,204 450,000 421,112 28,888 60,000 60,000 6,604,612 $ 6,129,558 475,054 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 3,808,651 42,556 20,000 3,941 ACCOUNTING PERIOD 3/2017 H (F -G) - 1 TOTAL REMAINING BUDGET 42,556 16,059 (4,665) 25,000 25,000 447,000 283,714 163,286 4,665 19,665 1,594 18,071 50,000 8,149 41,851 800,000 180,749 619,251 120,410 120,410 1,286,166 88,303 1,197,863 134,020 33,444 i 100,576 650,000 3,168 646,832 104,888 32,509 72,379 524,000 524,000 60,000 (3) 60,003 4,283,705 635,568 3,648,137 ** To record beginning balance of activity as part of capital reporting change at YE 15/16 NAAccounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report - Period 3 FY 16 17 Sept 16 PROGRAM /GM185L4 - 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 CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 09/30/2016 ACCOUNTING PERIOD 3/2017 A B C(A-B) 0 E - F (Ci-D+E) H (F -G) PROJECT TOTAL TOTAL BUDGETS EXPENDITURES PROJECT PYS (FY 2015-161 PYS (FY 2015-16) CARRY-FORWARCI $ 354,536 354,536 430,079 430,079 108,681 108,681 87,327 87,327 282,354 82,354 1,262,977 1,062,977 200 000 200,000 FY 2016-17 Budget Approved Adjustments Budget • • FY 2016-17 • 40,000 37,815 102,185 200,000 55,000 15,000 50,000 500,000 1,450,000 GRAND TOTAL 54,017,162 50,932,276 3,084,886 NAAccounting\GMTEMpl\Financials and Closing\2017 Financials\Capital Project report - Period 3 FY 16 17 Sept 16 36,808,756 TOTAL BUDGET -TO -DATE THRU FY 2016-17 40,000 37,815 102,185 200,000 55,000 15,000 250,000 700,000 TOTAL SPENT IN FY 2016-17 4,364 10,711 5,605 30,219 79,103 130,002 TOTAL REMAINING BUDGET 35,636 27,104 96,580 200,000 55,000 (15,219) 170,897 569,998 1,450,000 1,450,000 39,893,642 7,270,913 32,622,729 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER, 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) Days to Maturity 1 25 26 112 118 209 DATE OF PURCHASE MATURITY 8186-2190 ---- 04/26/1 6 10/25/16 04126/16 10/26/16 04/27/16 01/20/17 04/27/16 01/26/17 04/27/16 04127/17 ANNUAL CASH YIELD OUTLAY (1) 11,100,000 0.87 4,978,008 0.88 5,000,000 1.03 4,961,661 1.05 4,960,042 1.18 5,000,000 (4) 35,999,711 B.O.M. PURCHASE FACE VALUE (MATURITY) 2,100,000 9,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 INTEREST INCOME E.Q.M. E.Q.M. % of CURRENT B.Q.M. FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE 11,100,000 11,108,055 30.75% 5,316.16 14,953.80 5,000,000 4,995,238 13.85% 3,625.00 7,491.66 5,000,000 5,002,785 13.85% 3,666.67 7,577.78 5,000,000 4,979,279 13.85% 4,291.67 8,869.44 5,000,000 4,977,951 13.85% 4,375.00 9,041.66 5,000,000 4,998,418 13.85% 4,916.67 10,161.12 E.Q.M. CUMULATIVE 20,269.96 11,116.66 11,244.45 13,161.11 13,416.66 15,077.79 27,100,000 9,000,000 36,100,000 36,061,726 100.00% 26,191.17 58,095.46 84,286.63 (3) (5) (6) 8,782.87 8,782.87 26,191.17 66,878.33 93,069.50 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2016 was 0.630%. (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 0.888%. (4) The market value of the portfolio on September 30, 2016 was $36,061,726. 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 10/10/16, 16:14:35 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 5 ACCOUNTING PERIOD 3/2017 AS OF 9/30/2016 003 SELF-INSURANCE CURRENT ASSETS CASH 283,024.94 TEMPORARY INVESTMENTS 5,500,000.00 ACCRUED INTEREST A/R 8,701.16 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 920,000.00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS 6,711,726.10 LIABILITIES DUE TO R/E .00 DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,500,000.00 - 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 555,904.74 REVENUE SUMMARY 928,691.99 - TOTAL FUND EQUITY 5,211,726.10 - TOTAL LIABILITIES AND FUND EQUITY 6,711,726.10- PREPARED 10/10/16, 16:16:22 PROGRAM SELFREV CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 03/2017 PERIOD ENDING: 09/3❑/2016 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance V BUDGET % 4501 INTEREST 243 657 414 170.37 729 2,005 1,276 175.03 2,920 68.66 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 A 243 657 414 170.37 729 2,005 1,276 175.03 2,920 68.66 4501 INTEREST 579 0 579- 100.00- 1,737 8 1,729- 99.54- 6,950 .12 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 ❑ .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND B 579 0 579- 100.00- 1,737 8 1,729- 99.54- 6,950 .12 4501 INTEREST 210 2,191 1,981 943.33 630 6,678 6,048 960.00 2,530 263.95 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 2,191 1,981 943.33 920,630 926,678 6,048 .66 995,505 93.09 1,032 2,848 1,816 175.97 923,096 928,692 5,596 .61 1,005,375 92.37 PREPARED 10/10/16, 16:16:20 PROGRAM SELFEXP CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE EXPENSE REPORT PERIOD ENDING: 09/30/16 PAGE 1 ACCOUNTING PERIOD 03/2017 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance % Budget Actual Variance % BUDGET If 1420 LOSSES 79,166 5,371 73,795 93.22 237,498 14,027 223,471 94.09 950,000 1.48 1421 LEGAL SERVICES 12,500 201 12,299 98.39 37,500 201 37,299 99.46 150,000 .13 1422 TECHNICAL SERVICES 4,166 0 4,166 100.00 12,498 1,052 11,446 91.58 50,000 2.10 * SUB -FUND A 95,832 5,572 90,260 94.19 287,496 15,279 272,217 94.69 1,150,000 1.33 1420 LOSSES 8,333 0 8,333 100.00 24,999 0 24,999 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 33 4,133 99.21 12,498 33 12,465 99.74 50,000 .07 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 3,750 0 3,750 100.00 15,000 .00 * SUB -FUND B 13,749 33 13,716 99.76 41,247 33 41,214 99.92 165,000 .02 1420 LOSSES 2,083 0 2,083 100.00 6,249 0 6,249 100.00 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 0 .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 0 .00 0 .00 1426 OUTSIDE CLAIMS ADJUSTMENT 166 0 166 100.00 498 0 498 100.00 2,000 .00 * SUB -FUND C 2,249 0 2,249 100.00 581,747 540,592 41,155 7.07 602,000 89.80 111,830 5,605 106,225 94.99 910,490 555,905 354,585 38.94 1,917,000 29.00 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 2016 INVESTMENTS (cents omitted) DATE OF INTEREST INCOME Days to ANNUAL CASH B.Q.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.Q.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 10/99 - 1 (1) 5,500,000 5,500,000 5,500,000 5,503,991 100.00% 2,847.95 5,853.21 8,701.16 (3) 5,500,000 5,500,000 0 5,500,000 5,503,991 100.00% 2,847.95 5,853.21 8,701.16 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2016 was 0.630%. (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 0.630%. (4) The market value of the portfolio on September 30, 2016 was $5,503,991. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. 10.83 10.83 2,847.95 5,864.04 8,711.99 PREPARED 10/10/16, 16:14:35 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 6 ACCOUNTING PERIOD 3/2017 AS OF 9/30/2016 004 DEBT SERVICE CURRENT ASSETS DEPOSIT W/TRUSTEE-RESERVE 4,856,450.00 BOND ISSUANCE COSTS .00 REVENUE BOND RESERVE CASH .00 ACCRUED INTEREST A/R 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 DUE TO S/C DUE TO S/I UNEARNED INTEREST RECYCLED WATER LOAN BONDS PAYABLE BOND ACR INTEREST PAYABLE DEFERRAL -BOND REFUNDING .00 3,188,570.00- .00 .00 360,133.27- 31,500,000.00- .00 .00 TOTAL LIABILITIES 35,048,703.27 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 29,796,882.57 EXPENDITURE SUMMARY 231,448.00 REVENUE SUMMARY .00 TOTAL FUND EQUITY 30,028,330.57 TOTAL LIABILITIES AND FUND EQUITY 5,020,372.70- PREPARED 10/10/16, 16:16:19 PROGRAM DEBTREV CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 09/30/2016 PAGE 1 ACCOUNTING PERIOD 03/2017 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance $ BUDGET t 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 10/10/16, 16:16:18 PROGRAM DEBTEXP CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 03/2017 PERIOD ENDING: 09/30/2016 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET 1252 RECYC H2O INTEREST EXP ❑ 0 0 .❑0 ❑ 0 0 .00 9,363 .00 1253 2009 BOND DEBT EXPENSE 0 0 ❑ .❑❑ 231,448 231,448 0 .00 1,303,688 17.75 * DEBT SERVICE 0 0 0 .00 231,448 231,448 0 .00 1,313,051 17.63 0 0 0 .00 231,448 231,448 0 .00 1,313,051 17.63