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HomeMy WebLinkAbout06.c. Receive October 2016 Financial Statements and Investment Reports6.c. CENTRAL CONTRA COSTA SANITARY DISTRICT November 21, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending October, 2016: 0 & M Revenues: YTD YTD Fav/(Unfav) Budgeted Actual Variance Total 2,037,392 2,944,536 907,144 0 & M Expenses (variances a $10OK) Total Labor Charges Repairs & Maintenance Outside Services Other Expenses All Other Explanation Revenue from direct billing of sewer service charge is higher than budgeted. Additional positive variance from Permit/Application Fees and Side Sewer Inspection Fees being above budget so far in the fiscal year. 23,160,392 22,075,861 1,084,531 Expenses are typically lower in the beginning of the year. Some positions budgeted are filled later in the fiscal year resulting in savings. 1,276,278 1,075,708 200,570 Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the year. 1,236,723 962,753 273,970 Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. 877,888 770,967 106,921 Public Information, Technical Training & Conferences, Outside Organization Fees, and Professional Expense Reimbursement line items account for much of the variance, in this category. Expenses are anticipated to increase throughout the fiscal year. 4,057,921 3,809,600 248,321 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 30,609,202 28,694,889 1,914,313 CENTRAL CONTRA COSTA SANITARY DISTRICT November 18, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING � SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending October 31, 2016: S!C Revenues: Total S/C Expenses: YTD YTD Fav/(Unfav) Budgeted Actual Variance Explanation Pump Zone Fees and Main Lines Inspection Fees are 3,185,124 3,384,491 199,367 higher than budgeted so far for the fiscal year. FY YTD FY Budget * Actual Remaining % Spent Total 36,808,756 10,040,476 26,768,280 27.3%, * Excludes 15/16 carry-over ($3,084,886) PREPARED 11/16/16, 15:27:15 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 1 ACCOUNTING PERIOD 4/2017 AS OF 10/31/2016 001 RUNNING EXPENSE CURRENT ASSETS CASH 1,679,057.30 PETTY CASH 3,400.00 PAYROLL CLEARING 26,997.70 ACCOUNTS RECEIVABLE 239,704.65 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,747.00 ACCOUNTS RECEIVABLE -COBRA 4,804.95 A/R -SSC DIRECT BILL 985,807.93 COMPUTER PURCHASE PROGRAM 10,112.16 DEPOSITS TO BANK ESCROW 100,105.35 PREPAID INSURANCE 11,437.00 PREPAID EXPENSES 919,124.82 PREPAID RETIREMENT 15,682,944.98 SUPPLIES & MATERIAL INV 2,056,073.82 DUE FROM .00 DUE FROM S/C 21,012,933.53 DUE FROM S/I .00 DUE FROM DEBT FUND .00 TOTAL CURRENT ASSETS 42,737,251.19 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-RELY 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 658,742,285.89 LIABILITIES DUE TO S/C 45,568,599.03- PREPARED 11/16/16, 15:27:15 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 10/31/2016 PAGE 2 ACCOUNTING PERIOD 4/2017 001 RUNNING EXPENSE DUE TO 5/I 920,000.00 - DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 171,884.78 - SALES TAX PAYABLE 6,196.58 - ACCRUED WAGES PAYABLE 1,106,808.30 - FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,719,670.60 - UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 4,360.00 - WELLNESS PAYMENTS .00 KAISER PERMANENTE 2,524.40 - HEALTH NET 3,398.07 - OCCUPATIONAL HEALTH 2,163.84 DISABILITY INS 1,013.85 - LIFE INS 39.83 - DELTA DENTAL 427.20 - POST EMP. BENEFIT-OPEB 577,555.71 - CAFETERIA PLAN PAYABLE 55,685.30 - PERMIT CLEARING 319.00 - WORKERS' COMP INS PAYABLE 240,546.91 ACCRUED COMPENSATED ABS. 4,406,525.42 - REFUNDABLE DEPOSITS 38,580.00 - ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- PENSION/INFLOW/OUTFLOW 88,679,765.00 - REIMBURSEMENT FEES 110,295.50 - TOTAL LIABILITIES 143,234,476.78 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 CONTRIBUTED SEWER LINES 154,863,631.39 - CAPITAL COST SHARING 104,214,795.51 - STATE & FED CAPITAL GRANT 75,301,279.00 - GENERAL FIXED ASSET GROUP 186,155,142.02 - AVAILABLE FUND BALANCE 20,723,314.72 - EXPENDITURE SUMMARY 28,694,889.37 REVENUE SUMMARY 2,944,535.84 - TOTAL FUND EQUITY 515,507,809.11 - TOTAL LIABILITIES AND FUND EQUITY 658,742,285.89 - PREPARED 11/16/16, 14:11:52 PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT REVENUE SUMMARY REPORT 33% OF YEAR LAPSED PERIOD ENDING: 10/31/2016 PAGE 1 ACCOUNTING PERIOD 4/2017 FUND 001 RUNNING EXPENSE OBJ NO ACCOUNT TITLE ESTIMATE MONTH -TO -DATE ACTUAL VARIANCE % ESTIMATE YEAR -TO -DATE ACTUAL VARIANCE ANNUAL ESTIMATE ' 220❑ 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 3500 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 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 39,446 0 0 3,283- 36,163 0 0 66,104 7,014 5,558 135,875 155 466 0 800 10,979 34,314 0 18,321 35, 840 5 79,685 12, 753 1,263- 0 202,797 406,606 23,196 142.7 O .0 O .0 3,383 50.8 - 65,000 138,405 O 27,571- 1,100,000 1,611,503 26,664- 15,201- 26,579 277.3 1,138,336 O .0 0 O .0 0 32,771 98.3 1,014 16.9 4,058 270.5 67,542 98.8 72 86.7 13,867- 96.7- 8,750-100.0- 450- 36.0- 8,479 339.2 3,014 9.6 166-100.0- 2,155 13.3 31,257 682.0 5 .❑ 79,685 . ❑ 5,753 82.2 8,763-116.8- O .0 203,809 100.5 1,707,136 0 0 133,332 225,886 24,000 24,374 6,000 8,776 273,332 416,617 332 315 57,332 466 35,000 5,472 5,000 7,528 10,000 10,979 166,900 185,354 664 0 33,332 140,526 18,332 85,314 O 19 77,500 79,688 28,000 30,296 30,000 15,790 ❑ 0 899,056 1,237,400 73,405 112.9 195,000 71.0 27,571- .0 69,885,00❑ .0 511,503 46.5 1,100,000 146.5 11,463 43.0- 80,000- 19.❑ 568,800 50.0 71,100,000 2.4 0 .0 14,790,000 .0 O .0 14,790,000 .0 92,554 69.4 374 1.6 2,776 46.3 143,285 52.4 17- 5.1- 56,866- 99.2- 29,528- 84.4- 2,528 50.6 979 9.8 18,454 11.1 664-100.0- 107,194 321.6 66,982 365.4 19 .0 2,188 2.8 2,296 8.2 14,210- 47.4- O .0 400,000 72,000 18,000 820,000 1,000 172,000 105,000 15,000 30,000 616,200 2,000 100,000 55,000 233,000 310,000 888,0❑❑ 90,00❑ 0 56.5 33.9 48.8 50.8 31.5 .3 5.2 50.2 36.6 30.1 .0 140.5 155.1 .0 25.7 3.4 17.5 .0 338,344 37.6 3,927,200 31.5 212,381 442,769 230,388 108.5 2,037,392 2,944,536 907,144 44.5 89,817,200 3.3 3 PREPARED 11/16/16, 16:18:33 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 33% OF YEAR LAPSED PERIOD ENDING: 10/31/2016 PAGE 1 ACCOUNTING PERIOD 4/2017 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- 1 255, 175 2,175,945 64,842 65,317 31,210 0 1 - SALARIES & WAGES 2,763,192 2,592,488 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR ❑203 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 2,706,774 312,043- 312,043- 30, 347 0 36,824 892, 149 1,347,110 130,662 71,249 5,363 8,924 0 0 0 1 2,522,629 315,471- 315,471 - TOTAL LABOR CHARGES 5,157,923 4,799,646 0301 DIRECTOR MEETING FEES 0302 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 4,708 4,166 5,171 2,858 357- 5,283 14,045 7,784 31,700 37,603 21,633 34,560 5,800 23,366 47,933 45,024 17,916 18,960 35,000 0 159,982 159,513 126,214 135,336 168,374 170,672 18,835 6.9 209,801 8.8 39,842-159.4- 22,952 26.0 4,380- 16.3- 36,664-100.0 2 20❑.0 1,096,040 9,542,984 100,000 353,076 107,320 146,656- 4 988,124 8,947,813 122,214 314,621 119,811 0 1- 170,704 6.2 11,052,768 10,492,582 3,211 3,333 1, 564 87,989 125, 114 19,626 2,073 967 6,851 30,❑00 96, 582 0 0 1 184, 145 3,428 3,428 9.6 100.0 4.1 9.0 8.5 13.1 2.8 15.3 43.4 100.0 -100.0 .0 .0 - .0 134,232 13,332 153,552 3,920,552 5,888,896 601, 152 293,288 25,320 63, 100 120,000 386,328- 2,528,700 0 0 124,473 9,783 149,774 3,701,652 5,380,620 582,835 291,096 21,498 35,646 20,410- 0 2,528,700 0 0 6.8 13,355,796 12,805,667 1.1- 1,248,172- 1,222,388- 1.1- 1,248,172- 1,222,388- 358,277 6.9 23,160,392 22,075,861 1,85❑ 39.3 4,523 108.6 112- 2.2- 6,261 44.6 5,903- 18.6- 12,927- 59.8- 17,566-302.9- 2,909 9.8-17,566-302.9- 2,909 6.1 1,044- 5.8- 35,000 100.0 469 .3 9,122- 7.2- 2,298- 1.4- 18,832 13,468 16,664 7,335 20,684 21,159 56,180 41,962 126,800 154,884 86,532 74,758 23,400 70,437 191,732 206,461 71,664 78,917 140,000 9,042 640,128 594,499 504,856 585,223 506,830 495,716 107,916 9.8 3,288,187 30.1 595,171 6.2 28,629,157 31.3 22,214- 22.2- 300,000 4❑.7 38,455 10.9 1,059,363 29.7 12,491- 11.6- 322,000 37.2 146,656-100.0 440,00❑- .0 5 125.0 0 .0 560,186 5.1 33,158,707 31.6 9,759 7.3 3,549 26.6 3,778 2.5 218,900 5.6 508,276 8.6 18,317 3.❑ 2,192 .7 3,822 15.1 27,454 43.5 140,410 117.0 386,328-100.0 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 30.9 24.5 32.5 31.5 30.5 32.3 33.1 28.2 18.8 5.7- 1,159,000- .0 2,528,700 100.0 0 .0 2,500,000 .0 0 .0 0 .0 550,129 4.1 37,511,904 34.1 25,784- 2.1 3,744,593- 32.6 25,784- 2.1 3,744,593- 32.6 1,084,531 4.7 66,926,018 33.0 5,364 28.5 9,329 56.0 475- 2.3- 14,218 25.3 28,084- 22.1- 11,774 13.6 47,037-201.0- 14,729- 7.7- 7,253- 10.1- 130,958 93.5 56,500 23.8 50,000 14.7 62,055 34.1 168,555 24.9 380,000 40.8 260,000 28.8 70,000 100.6 575,000 35.9 215,000 36.7 420,000 2.2 45,629 7.1 1,920,000 31.0 80,367- 15.9- 1,514,600 38.6 11,114 2.2 2,020,500 24.5 PREPARED 11/16/16, 16:18:33 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 33% OF YEAR LAPSED PERIOD ENDING: 10/31/2016 PAGE 2 ACCOUNTING PERIOD 4/2017 OBJ NO ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE % ANNUAL BUDGET 6 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 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 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 26,660 359,642 4,583 18,833 93,703 243,128 71,718 3,250 435,215 12,300 2,083 1,250 25, 109 3,333 38, 974 83,049 13, 907 8,333 29,481 51,721 10,765 320,728 25 1,586 1,707 3,916 338,727 0 0 33,601 15,385 21,445 376,439 2,702 11,397 39,062 280, 517 5,146 1,064 339,888 12,175 0 0 27, 138 0 71,747 111,060 18, 910 8,199 26,109 53,218 2,267 200,018 0 50 0 5,165 207,500 0 0 14,944 5,082 22,666 11,149 102,791 151,185 3,166 0 12,582 9,200 18,821 3,971 0 164 174,970 180,751 3,601- 12.0- 120,000 80,813 6,991- 83.3- 33,576 32,907 5,215 19.6 106,640 76,143 16,797- 4.7- 1,271,902 1,270,802 1,881 41.0 18,332 8,466 7,436 39.5 75,332 44,848 54,641 58.3 329,812 273,091 37,389- 15.4- 552,930 549,208 66,572 92.8 286,872 195,528 2,186 67.3 13,000 4,567 95,327 21.9 1,276,278 1,075,708 125 1.0 49,200 46,118 2,083 100.0 8,332 0 1,250 100.0 5,000 51- 2,029- 8.1- 100,436 104,515 3,333 100.0 13,332 714 32,773- 84.1- 117,896 130,343 28,011- 33.7- 294,196 281,639 5,003- 36.0- 46,545 25,329 134 1.6 33,332 16,164 3,372 11.4 120,424 67,719 1,497- 2.9- 200,301 109,212 8,498 78.9 43,060 23,212 120,710 37.6 1,104,727 835,977 25 100.0 100 0 1,536 96.8 66,344 70,304 1,707 100.0 6,828 326 1,249- 31.9- 15,664 32,934 131,227 38.7 1,236,723 962,753 0 .0 920,000 920,000 0 .0 920,000 920,000 9,862 66.0 11,517 50.8 48,394- 47.1- 3,166 100.0 3,382 26.9 14,850 78.9 164- .0 59,776 30,296 67,998 46,624 411,164 466,103 12,664 6,193 50,328 32,394 73,284 14,385 0 4,509- 39,187 32.7 669 2.0 30,497 28.6 360,000 22.4 100,750 32.7 319,940 23.8 1,100 .1 4,315,790 29.4 9,866 30,484 56,721 3,722 91,344 8,433 53.8 40.5 17.2 .7 31.8 64.9 55,000 226,000 1,124,500 2,917,702 860,650 39,000 15.4 19.8 24.3 18.8 22.7 11.7 200,570 15.7 5,222,852 20.6 3,082 6.3 8,332 100.0 5,051 101.0 4,079- 4.1- 12,618 94.6 12,447- 10.6- 12,557 4.3 21,216 45.6 17,168 51.5 52,705 43.8 91,089 45.5 19,848 46.1 268,750 24.3 100 100.0 3,960- 6.0- 6,502 95.2 17,270-110.3- 148,000 25,000 15,000 301,350 40,000 411,700 31.2 .0 .3- 34.7 1.8 31.7 941,050 29.9 166,900 15.2 100,000 16.2 363,850 18.6 630,750 17.3 129,200 18.0 3,472,075 24.1 300 .0 311,100 22.6 20,500 1.6 47,000 70.1 273,970 22.2 3,980,175 24.2 0 .0 920,000 100.0 0 .0 920,000 100.0 29,480 21,374 54,939 6,471 17, 934 58,899 4,509 49.3 31.4 - 13.4- 51.1 35.6 80.4 .0 179,400 16.9 272,000 17.1 1,233,650 37.8 38,000 16.3 151,000 21.5 225,975 6.4 0 .0 5,781- 3.3- 675,214 591,486 83,728 12.4 2,100,025 28.2 PREPARED 11/16/16, 16:18:33 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 33% OF YEAR LAPSED PERIOD ENDING: 10/31/2016 PAGE 3 ACCOUNTING PERIOD 4/2017 OBJ NO ACCOUNT TITLE BUDGET MONTH--TO-DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE ANNUAL BUDGET % 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION/PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1214 ELECTION EXPENSE 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES NET EXPENSES TOTAL EXPENSE 15,050 47,895 37,832 4,684 20,867 2,316 2,492 907 507 26,219 4,101 4,850 0 10,000 177,720 6,952,994 6,952,994 10,674 80, 914 34,533 0 31,581 3,372 666 1,217 0 4,000 7,034 4,868 0 0 178,859 6,414,658 6,414,658 4,376 29.1 65,374 33,019- 68.9- 191,580 3,299 8.7 76, 912 4,684 100.0 18,736 10,714- 51.3- 83,468 1,056- 45.6- 9,264 1,826 73.3 9,968 310- 34.2- 3,628 507 100.0 2,028 22,219 84.7 344,876 2,933- 71.5- 16,404 18- .4- 19,400 0 .0 0 10,000 100.0 36,250 47,988 237,315 38,452 1,195 64,593 8,426 1,463 1,891 655 321,862 20,145 26, 982 0 0 17,386 45,735- 38,460 17,541 18, 875 838 8,505 1,737 1,373 23,014 3,741- 7,582 - 26.6 23.9- 50.0 93.6 22.6 9.0 85.3 47.9 67.7 6.7 22.8- 39.1- 0 .0 36,250 100.0 180,701 574,777 454,000 56,250 250,525 27,962 38,909 10,980 6,100 457,864 49,325 58,310 400,000 120,000 26.6 41.3 8.5 2.1 25.8 30.1 3.8 17.2 10.7 70.3 40.8 46.3 .0 .0 1,139- .6- 877,888 770,967 106,921 12.2 2,685,703 28.7 538,336 7.7 30,609,202 28,694,889 1,914,313 6.3 89,810,918 32.0 538,336 7.7 30,609,202 28,694,889 1,914,313 6.3 89,810,918 32.0 PREPARED 11/16/16, 16:18:33 PROGRAM /GM278L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) RUNNING EXPENSE FUND PERIOD ENDING: 10/31/2016 PAGE 1 ACCOUNTING PERIOD 4/2017 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 IiAULING & 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 39,517 130,729 0 19,731 62,923 548,988 4,003- .7- 2,179,940 2,057,028 122,912 5.6 6,539,925 31.5 763,148 123,836 14.0 6,076,636 5,730,652 345,984 5.7 15,673,019 36.6 2,523- 1,074- 29.9 14,388- 10,837- 3,551- 24.7 43,166- 25.1 7,784 6,261 44.6 56,180 41,962 14,218 25.3 168,555 24.9 8,285 365- 4.6- 31,680 32,787 1,107- 3.5- 95,040 34.5 5,624 64,242 92.0 279,464 185,697 93,767 33.6 838,450 22.1 38,341 1,176 3.0 151,485 68,839 82,646 54.6 484,250 14.2 60,452 70,277 53.8 567,416 473,388 94,028 16.6 1,760,800 26.9 0 0 .0 920,000 920,000 0 .0 920,000 100.0 5,853 13,878 70.3 78,924 30,203 48,721 61.7 236,825 12.8 58,635 4,288 6.8 175,776 92,128 83,648 47.6 1,155,295 8.0 1,773,103 1,494,587 278,516 15.7 10,503,113 9,621,847 881,266 8.4 27,828,993 34.6 748, 077 579, 172 282,846- 14,757 15,446 39, 915 10,081 149,020 29,705 40,146 716,232 31,845 4.3 2,992,308 2,870,533 121,775 4.1 8,976,971 32.0 577,981 1,191 .2 2,316,688 2,281,863 34,825 1.5 6,950,521 32.8 297,519- 14,673 5.2- 1,131,384- 1,158,815- 27,431 2.4- 3,394,165 34.1 13,275 1,482 10.0 59,028 53,329 5,699 9.7 177,100 30.1 3,905 11,541 74.7 61,784 19,070 42,714 69.1 185,400 10.3 71,259 31,344- 78.5- 121,660 134,392 12,732- 10.5- 423,000 31.8 12,037 1,956- 19.4- 40,324 24,101 16,223 40.2 121,000 19.9 112,645 36,325 24.4 433,395 352,699 80,696 18.6 1,511,525 23.3 22,303 7,402 24.9 118,820 85,550 33,270 28.0 356,550 24.0 13,396 26,750 66.6 400,584 354,827 45,757 11.4 591,238 60.❑ 1,343,473 1,245,564 97,909 7.3 5,413,207 5,017,549 395,658 7.3 15,899,140 31.6 508,992 457,075 4,320- 11,615 ,320- 11,615 135, 957 10, 916 416 8,890 64,507 11,905 454,281 54,711 10.7 2,035,968 1,878,532 157,436 7.7 6,107,988 30.8 423,581 33,494 7.3 1,828,300 1,695,953 132,347 7.2 5,485,229 30.9 3,555- 765- 17.7 17,280- 9,705- 7,575- 43.8 51,854- 18.7 8,620 2,995 25.8 46,460 41,185 5,275 11.4 139,400 29.5 225,994 90,037- 66.2- 258,828 336,078 77,250- 29.8- 1,631,502 20.6 6,995 3,921 35.9 43,664 28,621 15,043 34.5 131,000 21.8 215 201 48.3 1,664 564 1,100 66.1 5,000 11.3 9,850 960- 10.8- 35,560 57,864 22,304- 62.7- 106,700 54.2 87,239 22,732- 35.2- 235,362 218,843 16,519 7.0 774,150 28.3 7,728 4,177 35.1 52,794 38,396 14,398 27.3 142,938 26.9 1,205,953 1,220,948 14,995- 1.2- 4,521,320 4,286,331 234,989 5.2 14,472,053 29.6 820,842 689,709 21,280- 117,150 267,556 184,424 31,485 541 26,874 57,073 59,409 780,097 40,745 5.0 3,283,368 3,272,135 11,233 .3 9,850,196 33.2 690,063 354- .1- 2,758,836 2,814,853 56,017- 2.0- 8,277,040 34.0 11,874- 9,406- 44.2 85,120- 43,031- 42,089- 49.4 255,408 16.8 118,227 1,077- .9- 468,800 437,721 31,079 6.6 1,406,000 31.1 296,713 29,157- 10.9- 903,558 969,415 65,857- 7.3- 3,210,700 30.2 96,504 87,920 47.7 578,114 496,94❑ 81,174 14.0 2,213,200 22.5 32,016 531- 1.7- 125,940 115,465 10,475 8.3 378,250 30.5 416 125 23.1 2,164 732 1,432 66.2 6,500 11.3 17,450 9,424 35.1 107,496 50,748 56,748 52.8 322,550 15.7 58,932 1,859- 3.3- 226,292 242,181 15,889- 7.0- 685,000 35.4 97,963 38,554- 64.9- 235,386 265,820 30,434- 12.9- 713,149 37.3 PREPARED 11/16/16, 16:18:33 PROGRAM /GM278L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) RUNNING EXPENSE FUND PERIOD ENDING: 10/31/2016 PAGE 2 ACCOUNTING PERIOD 4/2017 ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE % ANNUAL BUDGET 6 PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS SALARIES & WAGES EMPLOYEE BENEFITS CHEMICALS UTILITIES REPAIRS & MAINTENANCE PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES RECYCLED WATER FUND TOTALS 2,233,783 76,706 54,076 0 35,833 43,211 27, 024 733 6,341 3,466 2,751 250, 141 63,590 39, 758 6,999 14,583 2,498 1,166 16,873 488 586 146,541 2,176,507 57,276 2.6 76,618 88 62,964 8,888- 34,927 ,888- 34,927 906 49,546 6,335- 7,861 19,163 790 57- 6,175 7- 6,175 166 6,424 2,958- 1,137 1,614 .1 16.4- .❑ 2.5 14.7- 70.9 7.8- 2.6 85.3- 58.7 246,442 3,699 1.5 16,272 47,318 4,892 34,866 6,359 64❑ O 14,583 0 2,498 2,209 1,043- 878 15,995 O 488 O 586 74.4 87.7 9.1 100.0 100.0 89.5- 94.8 100.0 100.0 30,610 115,931 79.1 6,952,994 6,414,658 8,604,834 8,622,979 306,824 315,001 216,304 251,485 v ❑ 143,332 131,26❑ 172,844 174,086 88,096 37,923 2,932 3,161 25,364 21,599 13,864 14,662 11,004 19,796 980,564 968,973 254,360 99,353 159,032 30,861 27,996 25,518 58,332 0 9,992 0 4,664 14,976 67,492 6,455 1,952 47 2,344 0 586,164 177,210 538,336 7.7 30,609,202 28,694,889 18,145- .2- 26,807,177 32.2 8,177- 2.7- 920,480 34.2 35,181- 16.3- 648,947 38.8 0 .0 0 .0 12,072 8.4 430,000 30.5 1,242- .7- 518,550 33.6 50,173 57.0 324,300 11.7 229- 7.8- 8,800 35.9 3,765 14.8 76,100 28.4 798- 5.8- 41,600 35.2 8,792- 79.9- 33,059 59.9 11,591 1.2 3,001,836 32.3 155,007 128,171 2,478 58, 332 9,992 10,312 61,037 1,905 2,344 60.9 8❑.6 8.9 100.0 100.0 221.1- 90.4 97.6 100.0 408,954 69.8 763, 147 477,148 84,000 175,000 30,000 14,000 202,50❑ 5,900 50,024 13.0 6.5 30.4 .0 .0 107.0 3.2 .8 .❑ 1,801,719 9.8 1,914,313 6.3 89,810,918 32.0 0 PREPARED 11/16/16, 16:18:33 PROGRAM /GM276L CENTRAL CONTRA COSTA SANITARY DISTRICT SALARY & BENEFITS SUMMARY REPORT BY DISTRICT RUNNING EXPENSE & SEWER CONTRUCTION FUNDS PERIOD ENDING: 10/31/2016 PAGE 1 ACCOUNTING PERIOD 4/2017 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 0150 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 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 TOTAL SALARY AND BENEFITS 274, 010 2,385,746 25,000 88,269 26,830 36,664- 1 246,250 10,436 2,999 - 255,175 2,175,945 64, 842 65,317 31,210 0 1- 252,550 2,265 0 3,016,879 2,847,303 34,313 3,333 41,882 1,026,990 1,612,130 164,461 77,057 6,920 16,418 30,000 96, 582- 0 0 0 31,088 0 40,423 939,451 1,481,797 145,628 75, 017 6,119 9,580 0 0 0 0 1 2,916,922 2,729,104 18,835 6.9 209,801 8.8 39,842-159.4- 22,952 26.0 4,380- 16.3- 36,664-100.0 2 200.0 6,300- 2.6- 8,171 78.3 2,999-100.0 1,096,040 9,542,984 100,000 353,076 107,320 146,656- 4 985,000 41, 744 11,996 - 988, 124 8,947,813 122,214 314, 621 119,811 0 1- 974,229 11,990 0 169,576 5.6 12,067,516 11,478,801 3,225 9.4 3,333 100.0 1,455 3.5 87,539 8.5 130,333 8.1 18,833 11.5 2,040 2.6 801 11.6 6,838 41.6 30,000 100.0 96,582-100.0 0 .0 0 .0 1- .0 137,252 13,332 167,528 4,107,960 6,448,520 657,844 308,228 27,680 65,672 120,000 386,328- 2,528,700 86,328- 2,528,700 0 0 127,382 9,783 163,659 3,879,893 5,888,048 640,064 305,014 24,345 38,059 20,410- 0 2,528,700 0 0 187,818 6.4 14,196,388 13,584,537 107,916 9.8 595,171 6.2 22,214- 22.2- 38,455 10.9 12,491- 11.6- 146,656-100.0 5 125.0 10,771 1.1 29,754 71.3 11,996-100.0 3,288,187 30.1 28,629,157 31.3 300,000 40.7 1,059,363 29.7 322,000 37.2 440,000- .0 0 .0 2,955,114 33.0 125,273 9.6 36,000- .0 588,715 4.9 36,203,094 31.7 9,870 7.2 3,549 26.6 3,869 2.3 228,067 5.6 560,472 8.7 17,780 2.7 3,214 1.0 3,335 12.0 27,613 42.0 140,410 117.0 386,328-100.0 O .0 O .0 O .0 412,079 40,000 502, 926 12,324,211 19,345,891 1,973,842 925,023 83,311 197,366 360,000 30.9 24.5 32.5 31.5 30.4 32.4 33.0 29.2 19.3 5.7- 1,159,000- .0 2,528,700 100.0 2,500,000 .0 0 .0 611,851 4.3 40,034,349 33.9 5,933,801 5,576,407 357,394 6.0 26,263,904 25,063,338 1,200,566 4.6 76,237,443 32.9 PREPARED 11/16/16, 15:27:15 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 10/31/2016 PAGE 3 ACCOUNTING PERIOD 4/2017 002 SEWER CONSTRUCTION CURRENT ASSETS CASH 1,450,036.29 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 31,100,000.00 ACCOUNTS RECEIVABLE 65,484.12 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 62,547.54 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 252,093.97 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 45,568,599.03 DUE FROM S/I .00 DUE FROM DEBT FUND 3,188,570.00 TOTAL CURRENT ASSETS 82,945,990.15 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 10,040,462.69 TOTAL NET PROPERTY, PLANT & EQUIPMENT 10,040,462.69 TOTAL ASSETS 92,986,452.84 LIABILITIES DUE TO .00 DUE TO R/E 21,012,933.53 - DUE TO S/I .00 PREPARED 11/16/16, 15:27:15 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 4 ACCOUNTING PERIOD 4/2017 AS OF 10/31/2016 002 SEWER CONSTRUCTION DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE REFUNDABLE CONST BONDS UNEARNED INTEREST PROJECT RETENTION PAYABLE 64,742.00- 743,553.37- 2,431.49- 298,395.80- 23,986.14- 464,102.14- TOTAL LIABILITIES 22,610,144.47 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 66,991,817.30 - EXPENDITURE SUMMARY .00 REVENUE SUMMARY 3,384,491.07 - TOTAL FUND EQUITY 70,376,308.37 - TOTAL LIABILITIES AND FUND EQUITY 92,986,452.84- PREPARED 11/16/16, 14:11:52 PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT REVENUE SUMMARY REPORT PAGE 2 33% OF YEAR LAPSED ACCOUNTING PERIOD 4/2017 PERIOD ENDING: 10/31/2016 FUND 002 SEWER CONSTRUCTION OBJ MONTH -TO -DATE YEAR -TO --DATE ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % 2301 SEWER SVC CHRG-COUNTY 0 6,010 6,010 .0 0 18,083 18,083 .0 11,820,000 .2 SEWER SERVICE CHARGES 0 6,010 6,010 .0 0 18,083 18,083 .0 11,820,000 .2 1500 MAIN LINES INSPECTION 18,333 51,667 33,334 181.8 73,332 127,838 54,506 74.3 220,000 58.1 1600 PLAN REVIEW 5,833 8,980 3,147 54.0 23,332 34,997 11,665 50.❑ 70,000 50.0 1900 OVERTIME INSPECTION 750 2,954 2,204 293.9 3,000 12,390 9,390 313.0 9,000 137.7 3801 RECYCLED WATER 25,000 2,142 22,858- 91.4- 100,000 12,476 87,524- 87.5 300,000 4.2 4000 FACILITIES CAPACITY FEES 505,000 751,591 246,591 48.8 2,020,000 1,971,973 48,027- 2.4- 6,060,000 32.5 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 33,333 92,667 59,334 178.0 133,332 221,298 87,966 66.0 400,000 55.3 4400 CAPACITY USE CHARGE 14,116 80,763 66,647 472.1 56,464 80,763 24,299 43.0 169,400 47.7 4500 INTEREST INCOME 18,750 25,675 6,925 36.9 75,000 117,982 42,982 57.3 225,000 52.4 4600 TAX REVENUE 700,000 438,584 261,416- 37.3- 700,000 762,808 62,808 9.0 11,080,000 6.9 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 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- 664 1,513 849 127.9 2,000 75.7 6128 CAD REIMBURSEMENT 0 5,065- 5,065- .0 0 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 0 0 .0 0 22,370 22,370 .0 0 .0 OTHER REVENUES 1,321,281 1,449,958 128,677 9.7 3,185,124 3,366,408 181,284 5.7 23,085,400 14.6 FUND TOTALS 1,321,281 1,455,968 134,687 10.2 3,185,124 3,384,491 199,367 6.3 34,905,400 9.7 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2016 PROJ NO PROJECT TITLE TYPE CS Collection System TYPE TP Treatment Plant TYPE GI General Improvements TYPE RW Recycled Water CIB Contingency TOTAL DISTRICT ACCOUNTING PERIOD 4/2017 A B C(A-B) D E F (C+D+E) PROJECT TOTAL TOTAL BUDGETS EXPENDITURES PROJECT PYS (FY 2015-164 PYS (FY 2015-16) CARRY -FORWARD, $ 18,753,213 27,396,360 6,604,612 1,262,977 , 17,317,686 26,422,055 6,129,558 1,062,977 54,017,162 $ 50,932,276 $ FY 2016-17 Approved Budget 1,435,527 17,925,105 974,305 13,125,000 475,054 3,808,651 200,000 500,000 1,450,000 3,084,886 $ 36,808,756 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report - Period 4 FY 16 17 Oct 16 Budget Adjustments FY 2016-17 TOTAL BUDGET -TO -DATE THRU FY 2016-17 19,360,632 14,099,305 4,283,705 700,000 1,450,000 39,893,642 TOTAL SPENT IN FY 2016-17 6,371,450 2,741,285 782,804 144,937 $ 10,040,476 0_3 TOTAL REMAINING BUDGET 12,989,160 11,358,016 3,500,905 555,061 1,450,000 $ 29,853,142 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2016 PERIOD 4/2017 C(A-B) 0 E F (C+D+E) J G H (F -G) PROJECT TOTAL TOTAL FY 2016-17 Budget TOTAL TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT Approved Adjustments BUDGET -TO -DATE SPENT IN REMAINING NO PROJECT TITLE PYS (FY 2015-164 PYS (FY 2015-16) CARRY -FORWARD' Budget FY 2016-17 THRU FY 2016-17 FY 2016-17 = BUDGET TYPE CS Collection System 5941 PS Equipment Piping Replacement $ 740,000 657,800 82,200 10,000 175,000 267,200 86,608 180,592 5982 Pipe Burst Blanket Contract 708,000 702,031 5,969 300,000 305,969 2,924 303,045 5991 PH Sewer Renovation Phase 2 150,000 139,878 10,122 150,000 160,122 30,129 129,993 5999 CIPP Blanket Contract 472,000 446,296 25,704 25,704 11,197 14,507 6602 South Jackson CAD 80,000 29,602 50,398 253,867 304,265 24,284 279,981 8403* Buchannan Air Pump St Replacement 83 $3 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 8,900,000 500,000 10,005,368 3,192,093 6,813,275 8414* Moraga PS Chopper Pump 19,964 19,964 - - - 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,844,257 77,743 5,000 (5,000) 77,743 7,171 70,572 8417 Survey Monument Install 200,000 185,918 14,082 50,000 64,082 195 63,887 8418 Collection System Modeling 1,041,600 1,040,070 1,530 1 200,000 201,530 2,690 198,840 8419 Collection System Planning LT 470,000 462,421 7,579 200,000 207,579 47,200 160,379 8420 Development Sewerage 3,071,102 3,071,102 - 800,000 800,000 444,801 355,199 8422 WC Sewer Renovation Phase 11 340,000 232,403 107,597 545,000 652,597 113,522 539,075 8423 , N. Orinda Sewer Renovation Phase 6 1,258,500 974,916 283,584 2,154,000. (100,000) 2,337,584 1,317,277 1,020,307 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,504,597 403 2,250,238 (1,225,238) 1,025,403 733,805 291,598 8429 Fairview Maltby 350,000 (175,000) 175,000 175,000 8430 Lafayette Sewer Renovation Phase 11 150,000 135,650 14,350 500,000 514,350 148,672 365,678 8431 Collection System Master Plan 540,556 540,556 670,000 670,000 I 670,000 8433 S. Orinda Sewer Renovation Phase 6 - - - 12,000 90,238 102,238 7,239 94,999 8434 Urgent Projects 60,000 57,887 2,113 440,000 442,113 90,721 351,392 8435 WC Sewer Renovation Phase 12 150,000 150,000 150,000 8436 Moraga/ Crossroads PS Project 50,000 27,677 22,323 400,000 422,323 7,914 414,409 8437 Martinez Sewer Renovation Phase 5 150,000 25,538 124,462 325,000 449,462 103,008 346,454 Rounding 213 �--- 18,753,,, 17,317,686 1,435,527 17,925,105 - 19,360,632 6,371,450 12,989,160 Total FY 2016-17 CS Amount * lntalic Projects open but not in C!B for 16/17 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report - Period 4 FY 16 17 Oct 16 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE TP Treatment Plant 7285 Primary Treatment Renovation 7286 7291 7292 7297 7301 7304 7310 7311 7312 7314 7315 7317 7319 7320 7322 7324 7326 7327 7329 7330 7339 7341 7343 7348 Centrifuge & Cake Pumps Pump & Blower Bldg Seismic Upgrade Switchgear Refubishment - Ph 2 Caustic Addition to MHF Treament Plant Planning Instr & 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 1/0 Replacement WC/Grayson Creek Levee Rehab TP Master Plan Wet Scrubber Replacement - LT Rounding Total FY 2016-1 TP Amount .11111 IIIIN CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 10/31/2016 ACCOUNTING PERIOD 4/2017 111 A B C(A-B) D E F (C+D+E) G H (F -G) PROJECT TOTAL TOTAL BUDGETS EXPENDITURES PROJECT PYS (FY 2015-16)1 PYS (FY 2015-16) CARRY-FORWARCI 1 FY 2016-17 Approved Budget $ 14,868,112 14,695,729 172,383 50,000 128,000 86,061 41,939 500,000 695,000 678,125 16,875 , 2,900,000 320,000 280,596 39,404 100,000 1,421,600 1,377,126 44,474 50,000 2,601,464 2,601,464 350,000 335,000 272,662 62,338 100,000 1,569,410 1,569,410 25,000 340,000 338,945 1,055 150,000 90,000 81,956 8,044 800,000 5,000 5,000 110,000 232,274 195,738 36,536 175,000 160,000 134,860 25,140 100,000 471,500 357,180 114,320 700,000 90,000 91,179 (1,179) 50,000 240,000 88,898 151,102 600,000 688,000 687,472 528 2,144,000 406,000 356,898 49,102 ' 460,000 900,000 756,172 143,828 1,600,000 100,000 46,385 53,615 270,000 241,000 20,000 12,631 7,369 300,000 150,000 1,715,000 1,712,568 2,432 800,000 400,000 $ 27,396,360 26,422,055 974,305 13,125,000 NAAccounting\GMTEMPAFinancials and Closing\2017 Financials\Capital Project report - Period 4 FY 16 17 Oct 16 Budget Adjustments TOTAL BUDGET -TO -DATE FY 2016-17 THRU FY 2016-17 _ (50,000) (25,000) 578,000 (188,000) (315,000) 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 TOTAL SPENT IN FY 2016-17 161,464 76,824 102,716 751 7,371 133,431 12,353 TOTAL REMAINING BUDGET 60,919 465,115 2,814,159 138,653 37,103 216,569 149,985 128 150,927 3,212 804,832 1,863 113,137 2,472 209,064 5,085 120,055 688,381 125,939 26,757 600,064 92,736 658,366 1,230,252 726,276 63,582 445,520 25,888 1,717,940 36,754 286,861 69,689 171,311 434 306,935 150,000 (858) 488,290 400,000 (4) 2,741,285 11,358,016 PROGRAM /GM18514 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2016 PERIOD 4/2017 A C(A-B) E F (C+D+E) PROJECT TOTAL TOTAL FY 2016-17 PROJ BUDGETS EXPENDITURES PROJECT Approved NO PROJECT TITLE PYS (FY 2015-161 PYS (FY 2015-16) CARRY-FORWARCI Budget 1 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)** Rounding $ 47,616.0 222,444 118,665 973,222 173,697 637,025 123,382 266,816 1,047,921 477,356 1,518,794 385,470 102,204 450,000 60,000 47,616 222,444 118,665 973,222 173,697 637,025 123,382 266,816 1,047,921 477,356 1,132,628 385,470 102,204 421,112 386,166 28,888 60,000 , 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 Total FY 2016-17 GI Amount 6,604,612 $ 6,129,558 475,054 3,808,651 Budget TOTAL Adjustments BUDGET -TO -DATE FY 2016-17 THRU FY 2016-17 (4,665) 4,665 G H (F -G) TOTAL TOTAL SPENT IN REMAINING FY 2016-17 BUDGET 42,556 42,556 20,000 4,301 15,699 25,000 447,000 306,514 19,665 2,921 50,000 10,969 800,000 273,902 120,410 1,286,166 111,895 134,020 33,444 650,000 6,352 104,888 32,509 524,000 60,000 (3) 25,000 140,486 16,744 39,031 526,098 120,410 1,174,271 100,576 643,648 72,379 524,000 60,003 4 4,283,705 782,804 3,500 905 ** To record beginnirng balance of activity as part of capital reporting change at YE 15/16 NAAccounting\GMTEMP1Vinancials and Closing\2017 Financials\Capital Project report - Period 4 FY 16 17 Oct 16 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2016 ACCOUNTING PERIOD 4/2017 A 6 C(A-B) TOTAL TOTAL D FY 2016-17 Approved Budget E Budget Adjustments FY 2016-17 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 PROJECT PROJ BUDGETS EXPENDITURES PROJECT NO PROJECT TITLE PYS (FY 2015-14 PYS (FY 2015-16) CARRY-FORWARD 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 Rounding $ 354,536 354,536 430,079 430,079 108,681 108,681 87,327 87,327 282,354 82,354 200,000 40,000 37,815 102,185 200,000 55,000 15,000 50,000 40,000 37,815 102,185 200,000 55,000 15,000 250,000 5,764 11,806 6,886 32,421 88,060 Total FY 2016-17 RW Amount $ 1,262,977 1,062,977 200,000 500,000 700,000 144,937 34,236 26,009 95,299 200,000 55,000 (17,421) 161,940 (2) 555,061 CONTINGENCY - ALL PROGRAMS 1,450,000 1,450,000 1,450,000 GRAND TOTAL 54,017,162 50 932,276 3,084,886 36,808,756 0 39,893,642 10,040,476 29,853,142 NAAccounting\GMTEMP1\Financials and Closing/2017 Financials\Capital Project report Period 4 FY 16 17 Oct 16 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS OCTOBER, 2016 NO. 519 909 910 911 912 913 ISSUER State of Calif. Credit Agricole BNP Paribas JP Morgan Standard Charter ABBEY TYPE LAIF 8/86-2/90 ---- Comm Paper 04/26/16 10/25/16 YCD 04/26/16 10/26/16 Comm Paper 04/27/16 01/20/17 Comm Paper- 04/27/16 01/26/17 YCD 04/27/16 04/27/17 INVESTMENTS (cents omitted) DATE OF Days to PURCHASE MATURITY Maturity 1 0 0 81 87 178 INTEREST INCOME ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. % of CURRENT B.O.M. YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE (1) 16,100,000 11,100,000 5,000,000 16,100,000 16,124,651 51.77% 6,703.05 20,269.96 0.87 0 5,000,000 (5,000,000) 0 0 0.00% 2,900.00 11,116.66 0.88 0 5,000,000 (5,000,000) 0 0 0.00% 3,055.56 11,244.45 1.03 4,961,661 5,000,000 5,000,000 4,990,505 16.08% 4,434.72 13,161.11 1.05 4,960,042 5,000,000 5,000,000 4,989,512 16.08% 4,520.83 13,416.66 1.18 5,000,000 5,000,000 5,000,000 5,004,030 16.08% 5,080.56 15,077.79 5,000,000 (4) 31,021,703 36,100,000 (10,000,000) 31,100,000 31,108,697 100.00% 26,694.72 84,286.63 110,981.35 (3) (5) (6) E.O.M. CUMULATIVE 26,973.01 14,016.66 14,300.01 17,595.83 17,937.49 20,158.35 (22.52) 8,782.87 8,760.35 26,672.20 93,069.50 119,741.70 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of October, 2016 was 0.654%. (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 0.866%. (4) The market value of the portfolio on October 31, 2016 was $31,108,697. 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 11/16/16, 15:27:15 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 5 ACCOUNTING PERIOD 4/2017 AS OF 10/31/2016 003 SELF-INSURANCE CURRENT ASSETS CASH 282,704.81 TEMPORARY INVESTMENTS 5,500,000.00 ACCRUED INTEREST A/R 3,054.99 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 920,000.00 DUE FROM S/C ' .00 DUE FROM DEBT FUND .00 TOTAL ASSETS 6,705,759.80 LIABILITIES DUE TO R/E .00 DUE TO S/C .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 330.00 - SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00 - UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 TOTAL LIABILITIES 1,500,330.00 - FUND EQUITY RESERVE FOR ENCUMBRANCES GENERAL LIABILITY EMPLOYMENT/POLLUTION RISK INS PREMS/CLAIMS/LAWSUITS AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY .00 .00 5,000,000.00- 161,061.15 .00 565,144.79 931,635.74 - TOTAL FUND EQUITY 5,205,429.80 - TOTAL LIABILITIES AND FUND EQUITY 6,705,759.80- PREPARED 11/15/16, 11:27:47 PROGRAM SELFREV CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 04/2017 PERIOD ENDING: 10/31/2016 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance 5 Budget Actual Variance 5 BUDGET 5 4501 INTEREST 243 679 436 179.42 972 2,684 1,712 176.13 2,920 91.92 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 ❑ .00 0 .00 * SUB -FUND A 243 679 436 179.42 972 2,684 1,712 176.13 2,920 91.92 4501 INTEREST 579 0 579- 100.00- 2,316 8 2,308- 99.65- 6,950 .12 7301 SUBROGATION RECOVERIES 0 0 0 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND B 579 0 579- 100.00- 2,316 8 2,308- 99.65- 6,950 .12 4501 INTEREST 210 2,265 2,055 978.57 840 8,943 8,103 964.64 2,530 353.48 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 2,265 2,055 978.57 920,840 928,943 8,103 .88 995,505 93.31 1,032 2,944 1,912 185.27 924,128 931,636 7,508 .81 1,005,375 92.67 PREPARED 11/15/16, 11:27:13 PROGRAM SELFEXP ACCOUNT DESCRIPTION 1420 LOSSES 1421 LEGAL SERVICES 1422 TECHNICAL SERVICES CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 04/2017 PERIOD ENDING: 10/31/16 MONTH -TO -DATE YEAR-TO-DATE ANNUAL BUDGET Actual Variance 5 Budget Actual Variance 5 BUDGET I 79,166 3,777 75,389 95.23 316,664 17,803 298,861 94.38 950,000 1.87 12,500 33 12,467 99.74 50,000 234 49,766 99.53 150,000 .16 4,166 5,162 996- 23.91- 16,664 6,214 10,450 62.71 50,000 12.43 * SUB -FUND A 95,832 8,972 86,860 90.64 383,328 24,252 359,076 93.67 1,150,000 2.11 1420 LOSSES 8,333 0 8,333 100.00 33,332 0 33,332 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 268 3,898 93.57 16,664 301 16,363 98.19 50,000 .60 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 5,000 0 5,000 100.00 15,000 .00 * SUB -FUND B 13,749 268 13,481 98.05 54,996 301 54,695 99.45 165,000 .18 1420 LOSSES 2,083 0 2,083 100.00 8,332 0 8,332 100.00 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 0 166 100.00 664 0 664 100.00 2,000 .00 * SUB -FUND C 2,249 0 2,249 100.00 583,996 540,592 43,404 7.43 602,000 89.80 111,830 9,240 102,590 91.74 1,022,320 565,145 457,175 44.72 1,917,000 29.48 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER, 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.Q.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 5,508,421 100.00% 3,054.99 8,701.16 11,756.15 (3) 5,500,000 5,500,000 0 5,500,000 5,508,421 100.00% 3,054.99 8,701.16 11,756.15 (2) NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The yield as of October, 2016 was 0.654%. (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 0.654%. (4) The market value of the portfolio on October 31, 2016 was $5,508,421. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. (111.24) 10.83 (100.41) 2,943.75 8,711.99 11,655.74 PREPARED 11/16/16, 15:27:15 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 6 ACCOUNTING PERIOD 4/2017 AS OF 10/31/2016 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/1 .00 TOTAL ASSETS 5,020,372.70 LIABILITIES DUE TO R/E .00 DUE TO S/C 3,188,570.00 - DUE TO S/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 .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 11/15/16, 11:26:36 PROGRAM DEBTREV CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 04/2017 PERIOD ENDING: 10/31/2016 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance 5 Budget Actual Variance 5 BUDGET 5 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 11/15/16, 11:25:47 PROGRAM DEBTEXP CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 04/2017 PERIOD ENDING: 10/31/2016 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance 5 Budget Actual Variance % BUDGET 1252 RECYC H2O INTEREST EXP 0 0 0 .00 0 0 0 .00 9,363 .00 1253 2009 BOND DEBT EXPENSE 0 0 0 .00 231,448 231,448 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