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HomeMy WebLinkAbout06.c. Receive November 2016 Financial Statements and Investment Reports CENTRAL CONTRA COSTA SANITARY DISTRICT 6.c. December 14, 2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO Cf-� I FROM: JAMIE KING(�" SUBJECT: O&M Variance Anal is The following are brief year-to-date variance explanations through period ending November, 2016: YTD YTD Fav/(Unfav) O&M Revenues: Budgeted Actual Variance 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 due to continued increase in Total 2,234,507 3,220,923 986,416 development. O&M Expenses(variances>$100K): Total Labor Charges 28,318,315 26,803,895 1,514,420 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 1,711,493 1,345,854 365,639 Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the year. Professional&Legal Svc 252,022 125,200 126,822 Delay in legal bills in addition to budgeted legal expenses not yet incurred. Outside Services 1,513,000 1,124,038 388,962 Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 1,066,608 904,349 162,259 Public Information, Technical Training&Conferences, Outside Organization Fees, and Professional Expense Reirr;bursement line items account for much of the variance in this category. Expenses are anticipated to increase throughout the fiscal year. All Other 4,635,408 4,457,268 178,140 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 37,496,846 34,760,604 2,736,242 CENTRAL CONTRA COSTA SANITARY DISTRICT December 14,2016 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO i FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending November 30,2016: YTD YTD Fav/(Unfav) SIC Revenues: Budgeted Actual Variance Explanation Pump Zone Fees and Main Lines Inspection Fees are Total 3,806,405 3,944,336 137,931 higher than budgeted so far for the fiscal year. FY YTD FY SIC Expenses: BudgetActual Remaining %Spent Total 36,808,756 12,805,413 24,003,343 34.Tok Excludes 15/16 carry-over($3,084,886) PREPARED 12/13/16, 14:49:59 2017 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE ---------------------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 806,002.43 PETTY CASH 3,400.00 PAYROLL CLEARING 26,997.70 ACCOUNTS RECEIVABLE 266,158.81 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 4,332.00 ACCOUNTS RECEIVABLE-COBRA 4,801.03 A/R-SSC DIRECT BILL 935,109.91 COMPUTER PURCHASE PROGRAM 8,794.21 DEPOSITS TO BANK ESCROW 100105.35 PREPAID INSURANCE 11,,437.00 PREPAID EXPENSES 963,755.19 PREPAID RETIREMENT 14,218,497.84 PREPAID CAFETERIA PLAN .00 SUPPLIES & MATERIAL INV 2,069,477.38 DUE FROM .00 DUE FROM SIC 21,779,198.52 DUE FROM S/I 920,000.00 DUE FROM DEBT FUND .00 ------------- TOTAL CURRENT ASSETS 42,118,067.37 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,936,407.00 O 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 658,123,102.07 -------------- -------------- LIABILITIES DUE TO SIC 50,595,739.81- PREPARED 12/13/16, 14:49:59 2017 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2016 ---------------------------------------------------------------------------------------------------------------------------------- 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 920,000.00- DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 490,706.00- SALES TAX PAYABLE 14,646.83- ACCRUED WAGES PAYABLE 1,106,808.21- FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA .00 RETIREMENT CONTRIB W/H 1,711,191.22- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 5,722.43- WELLNESS PAYMENTS .00 KAISER PERMANENTE 740.37- HEALTH NET .98- OCCUPATIONAL HEALTH 1,078.00 DISABILITY INS 512.85- LIFE INS 20.66- DELTA DENTAL 292.70- POST EMP. BENEFIT-OPEB 366,830.71- CAFETERIA PLAN PAYABLE 44,910.34- PERMIT CLEARING 411.00- WORKERS' COMP INS PAYABLE 209,597.67 /� ACCRUED COMPENSATED ABS. 4,406,525.42- G REFUNDABLE DEPOSITS 37,580.00- ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- PENSION/INFLOW/OUTFLOW 88,679,765.00- REIMBURSEMENT FEES 129,334.40- ------------- TOTAL LIABILITIES 148,404,602.22- 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 34,760,586.69 REVENUE SUMMARY 3,220,923.90- ------------- TOTAL FUND EQUITY 509,718,499.85- -------------- TOTAL LIABILITIES AND FUND EQUITY 658,123,102.07- PREPARED 12/13/16, 12:31:54 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE $ ESTIMATE ACTUAL VARIANCE % ESTIMATE % ------------------------------------------------------------------------------------------------------------------------------------ 2200 SEWER SVC CHARGE-COUNTER 16,250 15,805 445- 2.7- 81,250 154,210 72,960 89.8 195,000 79.1 2300 SEWER SVC CHRG-COUNTY 0 0 0 .0 0 27,571- 27,571- .0 69,885,000 .0 2400 SEWER SVC CHRG-DIRECT 0 11,695 11,695 .0 1,100,000 1,623,198 523,198 47.6 1,100,000 147.6 2500 SEWER SVC CHRG-PRIOR YEAR 6,666- 1,618- 5,048 75.7- 33,330- 16,820- 16,510 49.5- 80,000- 21.0 SEWER SERVICE CHARGES 9,584 25,882 16,298 170.1 1,147,920 1,733,017 585,097 51.0 71,100,000 2.4 2600 SERVICE CHARGES-CONCORD 0 0 0 .0 0 0 0 .0 14,790,000 .0 SERVICE CHARGES - CONCORD 0 0 0 .0 0 0 0 .0 14,790,000 .0 1000 PERMIT/APPLICATION FEES 33,333 41,782 8,449 25.3 166,665 267,668 101,003 60.6 400,000 66.9 1700 SEPTIC TANK DUMPING 6,000 6,824 824 13.7 30,000 31,198 1,198 4.0 72,000 43.3 1900 OVERTIME INSPECTION 1,500 375 1,125- 75.0- 7,500 9,151 1,651 22.0 18,000 50.8 2000 SIDE SEWER INSPECTION 68,333 95,724 27,391 40.1 341,665 512,341 170,676 50.0 820,000 62.5 2700 SALES 83 0 83-100.0- 415 315 100- 24.1- 1,000 31.5 2900 OTHER SERVICE CHARGES 14,333 0 14,333-100.0- 71,665 466 71,199- 99.3- 172,000 .3 3000 INDUSTRIAL PERMIT FEES 8,750 1,960 6,790- 77.6- 43,750 7,432 36,318- 83.0- 105,000 7.1 3200 NEW INDUSTRY PERMIT FEES 1,250 335 915- 73.2- 6,250 7,863 1,613 25.8 15,000 52.4 3301 POLLUTION PREVENTION 2,500 0 2,500-100.0- 12,500 10,979 1,521- 12.2- 30,000 36.6 3500 LEASE RENTAL INCOME 31,700 34,714 3,014 9.5 198,600 220,068 21,468 10.8 616,200 35.7 3600 PRETREATMENT PROGRAM FINE 166 0 166-100.0- 830 0 830-100.0- 2,000 .0 3801 RECYCLED WATER 500 48,003 47,503 500.6 33,832 188,528 154,696 457.2 100,000 188.5 4300 ANNEXATION CHARGES 4,583 20,720 16,137 352.1 22,915 106,034 83,119 362.7 55,000 192.8 4500 INTEREST INCOME 0 4 4 .0 0 23 23 .0 233,000 .0 5500 STORMWATER PROGRAM 0 0 0 .0 77,500 79,688 2,188 2.8 310,000 25.7 5600 HOUSE HAZARD WASTE REIMB 7,000 2,064 4,936- 70.5- 35,000 32,361 2,639- 7.5- 888,000 3.6 6000 MISCELLANEOUS INCOME 7,500 1,999- 9,499-126.7- 37,500 13,791 23,709- 63.2- 90,000 15.3 6400 RIGHT-OF-WAY FEES 0 0 0 .0 0 0 0 .0 0 .0 OTHER REVENUES 187,531 250,506 62,975 33.6 1,086,587 1,487,906 401,319 36.9 3,927,200 37.9 FUND TOTALS 197,115 276,388 79,273 40.2 2,234,507 3,220,923 986,416 44.1 89,817,200 3.6 PREPARED 12/13/16, 14:50:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------- 0101 SALARIES & WAGES-MGMNT. 274,010 254,486 19,524 7.1 1,370,050 1,242,610 127,440 9.3 3,288,187 37.8 0102 SALARIES & WAGES-NON MGMT 2,385,746 2,180,375 205,371 8.6 11,928,730 11,128,187 800,543 6.7 28,629,157 38.9 0103 SALARIES & WAGES-COMP ABS 25,000 34,952 9,952- 39.8- 125,000 157,166 32,166- 25.7- 300,000 52.4 0105 OVERTIME 88,269 78,282 9,987 11.3 441,345 392,903 48,442 11.0 1,059,363 37.1 0106 STANDBY PAID 26,830 32,495 5,665- 21.1- 134,150 152,305 18,155- 13.5- 322,000 47.3 0110 SALARY VACANCY 36,664- 0 36,664-100.0 183,320- 0 183,320-100.0 440,000- .0 0115 REW WAGE TRANSFER 1 2- 3 300.0 5 0 5 100.0 0 .0 SALARIES & WAGES 2,763,192 2,580,588 182,604 6.6 13,815,960 13,073,171 742,789 5.4 33,158,707 39.4 0201 WORKERS' COMPENSATION INS 33,558 30,201 3,357 10.0 167,790 154,680 13,110 7.8 402,948 38.4 0202 STATE UNEMPLOYMENT INSUR 3,333 7,060 3,727-111.8- 16,665 16,843 178- 1.1- 40,000 42.1 0203 FEDERAL MEDICARE TAX 38,388 36,634 1,754 4.6 191,940 186,411 5,529 2.9 460,899 40.4 0204 MEDICAL & HEALTH INSUR 980,138 848,932 131,206 13.4 4,900,690 4,550,591 350,099 7.1 11,761,900 38.7 0205 RETIREMENT CONTRIBUTION 1,472,224 1,338,839 133,385 9.1 7,361,120 6,719,463 641,657 8.7 17,666,949 38.0 0206 DEFERRED COMP. CONTRIB 150,288 111,631 38,657 25.7 751,440 694,465 56,975 7.6 1,803,672 38.5 0207 DENTAL INSURANCE 73,322 72,785 537 .7 366,610 363,882 2,728 .7 880,109 41.3 0208 LONG-TERM DISABILITY INS 6,330 5,399 931 14.7 31,650 26,897 4,753 15.0 76,165 35.3 0209 LIFE INSURANCE 15,775 8,937 6,838 43.3 78,875 44,582 34,293 43.5 189,562 23.5 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 150,000 20,410- 170,410 113.6 360,000 5.7- 0212 BENEFIT VACANCY 96,582- 0 96,582-100.0 482,910- 0 482,910-100.0 1,159,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,528,700 2,528,700 0 .0 2,528,700 100.0 0214 ADDITIONAL CONTRIBUTIONS 0 0 0 .0 0 0 0 .0 2,500,000 .0 0215 REW BENEFIT TRANSFER 0 0 0 .0 0 1- 1 .0 0 .0 EMPLOYEE BENEFITS 2,706,774 2,460,418 246,356 9.1 16,062,570 15,266,103 796,467 5.0 37,511,904 40.7 0250 CAPITALIZED ADM OVERHEAD 312,043- 312,990- 947 .3- 1,560,215- 1,535,379- 24,836- 1.6 3,744,593- 41.0 CAPITALIZED ADM OVERHEAD 312,043- 312,990- 947 .3- 1,560,215- 1,535,379- 24,836- 1.6 3,744,593- 41.0 TOTAL LABOR CHARGES 5,157,923 4,728,016 429,907 8.3 28,318,315 26,803,895 1,514,420 5.3 66,926,018 40.1 0301 DIRECTOR MEETING FEES 4,708 6,558 1,850- 39.3- 23,540 20,027 3,513 14.9 56,500 35.4 0302 BOARD TRAINING AND CONF 4,166 2,866 1,300 31.2 20,830 10,201 10,629 51.0 50,000 20.4 0303 BOARD HEALTH BENEFITS 5,171 5,336 165- 3.2- 25,855 26,496 641- 2.5- 62,055 42.7 DIRECTOR FEES & EXPENSES 14,045 14,760 715- 5.1- 70,225 56,724 13,501 19.2 168,555 33.7 0402 LIME 31,600 24,282 7,318 23.2 158,400 179,166 20,766- 13.1- 380,000 47.1 0403 POLYMER 21,733 30,866 9,133- 42.0- 108,265 105,624 2,641 2.4 260,000 40.6 0404 BOILER CHEMICALS 5,800 0 5,800 100.0 29,200 70,437 41,237-141.2- 70,000 100.6 0406 OTHER CHEMICALS 47,933 61,154 13,221- 27.6- 239,665 267,616 27,951- 11.7- 575,000 46.5 0407 HYPOCHLORITE 17,916 17,047 869 4.9 89,580 95,964 6,384- 7.1- 215,000 44.6 0408 SODIUM HYDROXIDE 35,000 0 35,000 100.0 175,000 9,042 165,958 94.8 420,000 2.2 CHEMICALS 159,982 133,349 26,633 16.6 800,110 727,849 72,261 9.0 1,920,000 37.9 0501 ELECTRICAL 126,214 136,133 9,919- 7.9- 631,070 721,355 90,285- 14.3- 1,514,600 47.6 0502 NATURAL GAS 168,374 170,517 2,143- 1.3- 675,204 666,232 8,972 1.3 2,020,500 33.0 PREPARED 12/13/16, 14:50:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET % ------------------------------------------------------------------------------------------------------------------------------------ 0503 LAND-FILL GAS 30,000 0 30,000 100.0 150,000 80,813 69,187 46.1 360,000 22.4 0504 WATER 8,394 1,097 7,297 86.9 41,970 34,004 7,966 19.0 100,750 33.8 0505 TELEPHONE 26,660 20,879 5,781 21.7 133,300 97,023 36,277 27.2 319,940 30.3 UTILITIES 359,642 328,626 31,016 8.6 1,631,544 1,599,427 32,117 2.0 4,315,790 37.1 0601 OUTSIDE VEH/EQUIP REPAIR 4,583 367 4,216 92.0 22,915 8,833 14,082 61.5 55,000 16.1 0602 VEHIC/EQUIP REPAIR MAINT 18,833 11,916 6,917 36.7 94,165 56,764 37,401 39.7 226,000 25.1 0603 GENERAL REPAIRS & MAINT 93,703 50,130 43,573 46.5 423,515 323,221 100,294 23.7 1,124,500 28.7 0604 OUTSIDE REPAIRS & MAINT 243,128 153,827 89,301 36.7 796,058 703,036 93,022 11.7 2,917,702 24.1 0605 COMPUTER REPAIRS & MAINT 71,718 53,084 18,634 26.0 358,590 248,612 109,978 30.7 860,650 28.9 0606 REAL PROPERTY REPAIRS 3,250 821 2,429 74.7 16,250 5,388 10,862 66.8 39,000 13.8 REPAIRS & MAINTENANCE 435,215 270,145 165,070 37.9 1,711,493 1,345,854 365,639 21.4 5,222,852 25.8 0701 ASH REMOVAL 12,400 11,696 704 5.7 61,600 57,814 3,786 6.1 148,000 39.1 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 10,415 0 10,415 100.0 25,000 .0 0703 GRIT REMOVAL 1,250 1,744 494- 39.5- 6,250 1,694 4,556 72.9 15,000 11.3 0704 JANITORIAL & REFUSE REMOV 25,109 25,125 16- .1- 125,545 129,642 4,097- 3.3- 301,350 43.0 0705 SPOILS REMOVAL 3,333 0 3,333 100.0 16,665 714 15,951 95.7 40,000 1.8 0706 HAZARDOUS WASTE DISPOSAL 24,974 45,024 20,050- 80.3- 142,870 175,367 32,497- 22.7- 411,700 42.6 HAULING & DISPOSAL 69,149 83,589 14,440- 20.9- 363,345 365,231 1,886- .5- 941,050 38.8 0801 PROFESSIONAL SERVICES 13,907 4,345 9,562 68.8 60,452 29,674 30,778 50.9 166,900 17.8 0802 LEGAL SERVICES-BOARD 8,333 0 8,333 100.0 41,665 16,164 25,501 61.2 100,000 16.2 0803 LEGAL SERVICES-STAFF 29,481 11,643 17,838 60.5 149,905 79,362 70,543 47.1 363,850 21.8 PROFESSIONAL & LEGAL SERV 51,721 15,988 35,733 69.1 252,022 125,200 126,822 50.3 630,750 19.8 0901 OUTSIDE SAFETY SERVICES 10,765 3,400 7,365 68.4 53,825 26,612 27,213 50.6 129,200 20.6 0902 TECHNICAL SERVICES 258,278 148,387 109,891 42.5 1,363,005 984,365 378,640 27.8 3,472,075 28.4 0903 DATA PROCESSING SERVICES 25 0 25 100.0 125 0 125 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 1,586 1,200 386 24.3 67,930 71,504 3,574- 5.3- 311,100 23.0 0905 REPROGRAPHIC SERVICES 1,707 0 1,707 100.0 8,535 326 8,209 96.2 20,500 1.6 0906 RECRUITMENT 3,916 8,297 4,381-111.9- 19,580 41,231 21,651-110.6- 47,000 87.7 OUTSIDE SERVICES 276,277 161,284 114,993 41.6 1,513,000 1,124,038 388,962 25.7 3,980,175 28.2 1001 SELF-INSURANCE EXPENSE 0 0 0 .0 920,000 920,000 0 .0 920,000 100.0 SELF-INSURANCE EXPENSE 0 0 0 .0 920,000 920,000 0 .0 920,000 100.0 1101 OFFICE EQUIPMENT/SUPPLIES 14,944 22,630 7,686- 51.4- 74,720 52,923 21,797 29.2 179,400 29.5 1102 GASOLINE, OIL & FUEL 22,666 16,673 5,993 26.4 90,664 63,297 27,367 30.2 272,000 23.3 1103 OPERATING SUPPLIES 102,791 131,152 28,361- 27.6- 513,955 597,258 83,303- 16.2- 1,233,650 48.4 1104 OPERATING FUEL 3,166 0 3,166 100.0 15,830 6,193 9,637 60.9 38,000 16.3 1105 LABORATORY SUPPLIES 12,582 13,801 1,219- 9.7- 62,910 46,195 16,715 26.6 151,000 30.6 1106 SAFETY SUPPLIES- 18,821 12,645 6,176 32.8 92,105 27,030 65,075 70.7 225,975 12.0 1108 INVENTORY OVER/SHORT 0 350- 350 .0 0 4,859- 4,859 .0 0 .0 MATERIALS & SUPPLIES 174,970 196,551 21,581- 12.3- 850,184 788,037 62,147 7.3 2,100,025 37.5 PREPARED 12/13/16, 14:50:17 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET $ ----------------------------------------------------------------------------------------------------------------------------------- 1201 RENTS & LEASES 15,050 15,264 214- 1.4- 80,424 63,252 17,172 21.4 180,701 35.0 1202 PUBLIC AGENCY FEES 47,895 2,105 45,790 95.6 239,475 239,420 55 .0 574,777 41.7 1203 PUBLIC INFORMATION 37,832 62,041 24,209- 64.0- 114,744 100,493 14,251 12.4 454,000 22.1 1204 TUITION REIMBURSEMENT 4,684 0 4,684 100.0 23,420 1,195 22,225 94.9 56,250 2.1 1205 TECH TRAIN, CONF & MEETS 20,867 20,270 597 2.9 104,335 84,863 19,472 18.7 250,525 33.9 1206 CERTIFICATION & LICENSES 2,316 1,338 978 42.2 11,580 9,764 1,816 15.7 27,962 34.9 1208 SUBSCRIPTION/PUBLICATION 2,492 537 1,955 78.5 12,460 2,000 10,460 83.9 38,909 5.1 1209 MILEAGE REIMBURSEMENTS 907 456 451 49.7 4,535 2,348 2,187 48.2 10,980 21.4 1210 PUBLIC NOTICES 507 0 507 100.0 2,535 655 1,880 74.2 6,100 10.7 1211 OUTSIDE ORGANIZATION FEES 37,219 25,755 11,464 30.8 382,095 347,617 34,478 9.0 457,864 75.9 1212 EMPLOYEE MEMBERSHIPS 4,101 3,279 822 20.0 20,505 23,424 2,919- 14.2- 49,325 47.5 1213 MISCELLANEOUS 4,850 2,336 2,514 51.8 24,250 29,318 5,068- 20.9- 58,310 50.3 1214 ELECTION EXPENSE 0 0 0 .0 0 0 0 .0 400,000 .0 1216 PROFESSIONAL EXP REIMB 10,000 0 10,000 100.0 46,250 0 46,250 100.0 120,000 .0 OTHER EXPENSES 188,720 133,381 55,339 29.3 1,066,608 904,349 162,259 15.2 2,685,703 33.7 NET EXPENSES 6,887,644 6,065,689 821,955 11.9 37,496,846 34,760,604 2,736,242 7.3 89,810,918 38.7 TOTAL EXPENSE 6,887,644 6,065,689 821,955 11.9 37,496,846 34,760,604 2,736,242 7.3 89,810,918 38.7 PREPARED 12/13/16, 14:50:17 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE 8 BUDGET ACTUAL VARIANCE % BUDGET ------------------------------------------------------------------------------------------------------------------------------------ SALARIES & WAGES 544,985 513,881 31,104 5.7 2,724,925 2,570,908 154,017 5.7 6,539,925 39.3 EMPLOYEE BENEFITS 886,984 722,281 164,703 18.6 6,963,620 6,452,943 510,677 7.3 15,673,019 41.2 CAPITALIZED ADM OVERHEAD 3,597- 1,494- 2,103- 58.5 17,985- 12,331- 5,654- 31.4 43,166- 28.6 DIRECTOR FEES & EXPENSES 14,045 14,760 715- 5.1- 70,225 56,724 13,501 19.2 168,555 33.7 UTILITIES 7,920 7,362 558 7.0 39,600 40,150 550- 1.4- 95,040 42.2 REPAIRS & MAINTENANCE 69,866 50,652 19,214 27.5 349,330 236,350 112,980 32.3 838,450 28.2 PROFESSIONAL & LEGAL SERV 39,517 15,988 23,529 59.5 191,002 84,827 106,175 55.6 484,250 17.5 OUTSIDE SERVICES 130,729 93,098 37,631 28.8 698,145 566,487 131,658 18.9 1,760,800 32.2 SELF-INSURANCE EXPENSE 0 0 0 .0 920,000 920,000 0 .0 920,000 100.0 MATERIALS & SUPPLIES 19,731 27,136 7,405- 37.5- 98,655 57,338 41,317 41.9 236,825 24.2 OTHER EXPENSES 62,923 79,640 16,717- 26.6- 238,699 171,769 66,930 28.0 1,155,295 14.9 ADMINISTRATION 1,773,103 1,523,304 249,799 14.1 12,276,216 11,145,165 1,131,051 9.2 27,828,993 40.0 SALARIES & WAGES 748,077 726,987 21,090 2.8 3,740,385 3,597,521 142,864 3.8 8,976,971 40.1 EMPLOYEE BENEFITS 579,172 577,509 1,663 .3 2,895,860 2,859,374 36,486 1.3 6,950,521 41.1 CAPITALIZED ADM OVERHEAD 282,846- 295,932- 13,086 4.6- 1,414,230- 1,454,747- 40,517 2.9- 3,394,165- 42.9 UTILITIES 14,757 13,629 1,128 7.6 73,785 66,957 6,828 9.3 177,100 37.8 REPAIRS & MAINTENANCE 15,446 8,711 6,735 43.6 77,230 27,780 49,450 64.0 185,400 15.0 HAULING & DISPOSAL 25,915 46,062 20,147- 77.7- 147,575 180,453 32,878- 22.3- 423,000 42.7 PROFESSIONAL & LEGAL SERV 10,081 0 10,081 100.0 50,405 24,101 26,304 52.2 121,000 19.9 OUTSIDE SERVICES 86,570 40,516 46,054 53.2 519,965 393,216 126,749 24.4 1,511,525 26.0 MATERIALS & SUPPLIES 29,705 25,801 3,904 13.1 148,525 111,351 37,174 25.0 356,550 31.2 OTHER EXPENSES 20,146 28,885 8,739- 43.4- 420,730 383,712 37,018 8.8 591,238 64.9 ENGINEERING 1,247,023 1,172,168 74,855 6.0 6,660,230 6,189,718 470,512 7.1 15,899,140 38.9 SALARIES &WAGES 508,992 460,967 48,025 9.4 2,544,960 2,339,500 205,460 8.1 6,107,988 38.3 EMPLOYEE BENEFITS 457,075 412,926 44,149 9.7 2,285,375 2,108,883 176,492 7.7 5,485,229 38.4 CAPITALIZED ADM OVERHEAD 4,320- 4,045- 275- 6.4 21,600- 13,751- 7,849- 36.3 51,854- 26.5 UTILITIES 11,615 9,877 1,738 15.0 58,075 51,061 7,014 12.1 139,400 36.6 REPAIRS & MAINTENANCE 135,957 85,597 50,360 37.0 394,785 421,675 26,890- 6.8- 1,631,502 25.8 HAULING & DISPOSAL 10,916 6,970 3,946 36.1 54,580 35,591 18,989 34.8 131,000 27.2 PROFESSIONAL & LEGAL SERV 416 0 416 100.0 2,080 564 1,516 72.9 5,000 11.3 OUTSIDE SERVICES 8,890 10,013 1,123- 12.6- 44,450 67,877 23,427- 52.7- 106,700 63.6 MATERIALS & SUPPLIES 64,507 85,503 20,996- 32.5- 299,869 304,346 4,477- 1.5- 774,150 39.3 OTHER EXPENSES 11,905 8,762 3,143 26.4 64,699 47,158 17,541 27.1 142,938 33.0 COLLECTION SYSTEM OPS. 1,205,953 1,076,570 129,383 10.7 5,727,273 5,362,904 364,369 6.4 14,472,053 37.1 SALARIES & WAGES 820,842 793,526 27,316 3.3 4,104,210 4,065,661 38,549 .9 9,850,196 41.3 EMPLOYEE BENEFITS 689,709 681,175 8,534 1.2 3,448,545 3,496,030 47,485- 1.4- 8,277,040 42.2 CAPITALIZED ADM OVERHEAD 21,280- 11,519- 9,761- 45.9 106,400- 54,550- 51,850- 48.7 255,408- 21.4 CHEMICALS 117,150 80,811 36,339 31.0 585,950 518,533 67,417 11.5 1,406,000 36.9 UTILITIES 267,556 252,082 15,474 5.8 1,171,114 1,221,497 50,383- 4.3- 3,210,700 38.0 REPAIRS & MAINTENANCE 184,424 109,825 74,599 40.4 762,538 606,766 155,772 20.4 2,213,200 27.4 HAULING & DISPOSAL 31,585 29,767 1,818 5.8 157,525 145,235 12,290 7.8 378,250 38.4 PROFESSIONAL & LEGAL 541 0 541 100.0 2,705 732 1,973 72.9 6,500 11.3 OUTSIDE SERVICES 26,874 9,619 17,255 64.2 134,370 60,366 74,004 55.1 322,550 18.7 MATERIALS & SUPPLIES 57,073 57,337 264- .5- 283,365 299,519 16,154- 5.7- 685,000 43.7 OTHER EXPENSES 59,409 14,749 44,660 75.2 294,795 280,569 14,226 4.8 713,149 39.3 PREPARED 12/13/16, 14:50:17 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE % BUDGET ----------------------------------------------------------------------------------------------------------------------------------- PLANT OPERATIONS 2,233,883 2,017,372 216,511 9.7 10,838,717 10,640,358 198,359 1.8 26,807,177 39.7 SALARIES & WAGES 76,706 75,682 1,024 1.3 383,530 390,683 7,153- 1.9- 920,480 42.4 EMPLOYEE BENEFITS 54,076 61,944 7,868- 14.5- 270,380 313,429 43,049- 15.9- 648.,947 48.3 CAPITALIZED ADM OVERHEAD 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 35,833 48,028 12,195- 34.0- 179,165 179,288 123- .1- 430,000 41.7 UTILITIES 43,211 45,676 2,465- 5.7- 216,055 219,762 3,707- 1.7- 518,550 42.4 REPAIRS & MAINTENANCE 27,024 13,543 13,481 49.9 115,120 51,466 63,654 55.3 324,300 15.9 HAULING & DISPOSAL 733 790 57- 7.8- 3,665 3,952 287- 7.8- 8,800 44.9 OUTSIDE SERVICES 6,341 3,225 3,116 49.1 31,705 24,824 6,881 21.7 76,100 32.6 MATERIALS & SUPPLIES 3,466 774 2,692 77.7 17,330 15,436 1,894 10.9 41,600 37.1 OTHER EXPENSES 2,751 1,345 1,406 51.1 13,755 21,141 7,386- 53.7- 33,059 63.9 PUMP STATIONS 250,141 251,007 866- .3- 1,230,705 1,219,981 10,724 .9 3,001,836 40.6 SALARIES & WAGES 63,590 9,545 54,045 85.0 317,950 108,898 209,052 65.7 763,147 14.3 EMPLOYEE BENEFITS 39,758 4,583 35,175 88.5 198,790 35,444 163,346 82.2 477,148 7.4 CHEMICALS 6,999 4,510 2,489 35.6 34,995 30,028 4,967 14.2 84,000 35.7 UTILITIES 14,583 0 14,583 100.0 72,915 0 72,915 100.0 175,000 .0 REPAIRS & MAINTENANCE 2,498 1,817 681 27.3 12,490 1,817 10,673 85.5 30,000 6.1 PROFESSIONAL & LEGAL SERV 1,166 0 1,166 100.0 5,830 14,976 9,146-156.9- 14,000 107.0 OUTSIDE SERVICES 16,873 4,813 12,060 71.5 84,365 11,268 73,097 86.6 202,500 5.6 MATERIALS & SUPPLIES 488 0 488 100.0 2,440 47 2,393 98.1 5,900 .8 OTHER EXPENSES 31,586 0 31,586 100.0 33,930 0 33,930 100.0 50,024 .0 d` RECYCLED WATER 177,541 25,268 152,273 85.8 763,705 202,478 561,227 73.5 1,801,719 11.2 D FUND TOTALS 6,887,644 6,065,689 821,955 11.9 37,496,846 34,760,604 2,736,242 7.3 89,810,918 38.7 PREPARED 12/13/16, 14:50:17 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE I; BUDGET ACTUAL VARIANCE % BUDGET ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES-MGMNT. 274,010 254,486 19,524 7.1 1,370,050 1,242,610 127,440 9.3 3,288,187 37.8 0102 SALARIES & WAGES-NON MGMT 2,385,746 2,180,375 205,371 8.6 11,928,730 11,128,187 800,543 6.7 28,629,157 38.9 0103 SALARIES & WAGES-COMP ABS 25,000 34,952 9,952- 39.8- 125,000 157,166 32,166- 25.7- 300,000 52.4 0105 OVERTIME 88,269 78,282 9,987 11.3 441,345 392,903 48,442 11.0 1,059,363 37.1 0106 STANDBY PAID 26,830 32,495 5,665- 21.1- 134,150 152,305 18,155- 13.5- 322,000 47.3 0110 SALARY VACANCY 36,664- 0 36,664-100.0 183,320- 0 183,320-100.0 440,000- .0 0115 REW WAGE TRANSFER 1 2- 3 300.0 5 0 5 100.0 0 .0 0150 CAPITALIZED SALARIES 246,250 249,847 3,597- 1.5- 1,231,250 1,224,076 7,174 .6 2,955,114 41.4 0151 OVERTIME 10,436 2,968 7,468 71.6 52,180 14,958 37,222 71.3 125,273 11.9 0152 SALARY VACANCY 2,999- 0 2,999-100.0 14,995- 0 14,995-100.0 36,000- .0 SALARIES & WAGES 3,016,879 2,833,403 183,476 6.1 15,084,395 14,312,205 772,190 5.1 36,203,094 39.5 0201 WORKERS' COMPENSATION INS 34,313 30,925 3,388 9.9 171,565 158,313 13,252 7.7 412,079 38.4 0202 STATE UNEMPLOYMENT INSUR 3,333 7,060 3,727-111.8- 16,665 16,843 178- 1.1- 40,000 42.1 0203 FEDERAL MEDICARE TAX 41,882 40,201 1,681 4.0 209,410 203,864 5,546 2.6 502,926 40.5 0204 MEDICAL & HEALTH INSUR 1,026,990 894,085 132,905 12.9 5,134,950 4,773,987 360,963 7.0 12,324,211 38.7 0205 RETIREMENT CONTRIBUTION 1,612,130 1,472,414 139,716 8.7 8,060,650 7,360,466 700,184 8.7 19,345,891 38.0 0206 DEFERRED COMP. CONTRIB 164,461 124,050 40,411 24.6 822,305 764,111 58,194 7.1 1,973,842 38.7 0207 DENTAL INSURANCE 77,057 76,419 638 .8 385,285 381,437 3,848 1.0 925,023 41.2 0208 LONG-TERM DISABILITY INS 6,920 6,143 777 11.2 34,600 30,491 4,109 11.9 83,311 36.6 0209 LIFE INSURANCE 16,418 9,576 6,842 41.7 82,090 47,637 34,453 42.0 197,366 24.1 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 150,000 20,410- 170,410 113.6 360,000 5.7- 0212 BENEFIT VACANCY 96,582- 0 96,582-100.0 482,910- 0 482,910-100.0 1,159,000- .0 0213 OPEB CONTRIBUTION 0 0 0 .0 2,528,700 2,528,700 0 .0 2,528,700 100.0 0214 ADDITIONAL CONTRIBUTIONS 0 0 0 .0 0 0 0 .0 2,500,000 .0 0215 REW BENEFIT TRANSFER 0 0 0 .0 0 1- 1 .0 0 .0 EMPLOYEE BENEFITS 2,916,922 2,660,873 256,049 8.8 17,113,310 16,245,438 867,872 5.1 40,034,349 40.6 TOTAL SALARY AND BENEFITS 5,933,801 5,494,276 439,525 7.4 32,197,705 30,557,643 1,640,062 5.1 76,237,443 40.1 PREPARED 12/13/16, 14:49:59 2017 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------------------------------------- CURRENT ASSETS CASH 800,944.38 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 25,100,000.00 ACCOUNTS RECEIVABLE 63,976.62 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 52,587.26 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 252,093.97 AVAD - ALHAMBRA VLY AR 1,258,659.20 DUE FROM R/E 50,595,739.81 DUE FROM S/I .00 DUE FROM DEBT FUND 3,188,570.00 ------------- TOTAL CURRENT ASSETS 81,312,571.24 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 I 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 12,805,417.06 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 12,805,417.06 -------------- TOTAL ASSETS 94,117,988.30 -------------- -------------- LIABILITIES DUE TO .00 DUE TO R/E 21,779,198.52- DUE TO S/I .00 PREPARED 12/13/16, 14:49:59 2017 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ----------------------------------------------------------------------------------------------------------------------------------- DUE TO DEBT FUND 64,742.00- ACCOUNTS PAYABLE 501,821.33- SALES TAX PAYABLE 2,671.80- REFUNDABLE CONST BONDS 298,395.80- UNEARNED INTEREST 15,319.47- PROJECT RETENTION PAYABLE 519,687.12- ------------- TOTAL 19,687.12- _ ____ ---- TOTAL LIABILITIES 23,181,836.04- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 66,991,817.30- EXPENDITURE SUMMARY .00 REVENUE SUMMARY 3,944,334.96- ------------- TOTAL FUND EQUITY 70,936,152.26- -------------- TOTAL LIABILITIES AND FUND EQUITY 94,117,988.30- -------------- -------------- 0)) PREPARED 12/13/16, 12:31:54 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 42% OF YEAR LAPSED ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 ----------------------------------------------------------------------------------------------------------------------------------- FUND 002 SEWER CONSTRUCTION OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE % ESTIMATE ACTUAL VARIANCE % ESTIMATE % ----------------------------------------------------------------------------------------------------------------------------------- 2301 SEWER SVC CHRG-COUNTY 0 4,301 4,301 .0 0 22,384 22,384 .0 11,820,000 .2 SEWER SERVICE CHARGES 0 4,301 4,301 .0 0 22,384 22,384 .0 11,820,000 .2 1500 MAIN LINES INSPECTION 18,333 2,664 15,669- 85.5- 91,665 130,503 38,838 42.4 220,000 59.3 1600 PLAN REVIEW 5,833 7,707 1,874 32.1 29,165 42,704 13,539 46.4 70,000 61.0 1900 OVERTIME INSPECTION 750 1,128 378 50.4 3,750 13,518 9,768 260.5 9,000 150.2 3801 RECYCLED WATER 25,000 5,614 19,386- 77.5- 125,000 18,090 106,910- 85.5- 300,000 6.0 4000 FACILITIES CAPACITY FEES 505,000 432,229 72,771- 14.4- 2,525,000 2,404,202 120,798- 4.8- 6,060,000 39.7 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 33,333 57,888 24,555 73.7 166,665 279,186 112,521 67.5 400,000 69.8 4400 CAPACITY USE CHARGE 14,116 0 14,116-100.0- 70,580 80,763 10,183 14.4 169,400 47.7 4500 INTEREST INCOME 18,750 20,540 1,790 9.5 93,750 138,522 44,772 47.8 225,000 61.6 4600 TAX REVENUE 0 0 0 .0 700,000 762,808 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 .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- 830 1,513 683 82.3 2,000 75.7 6128 CAD REIMBURSEMENT 0 19,990 19,990 .0 0 19,990 19,990 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 7,783 7,783 .0 0 30,153 30,153 .0 0 .0 OTHER REVENUES 621,281 555,543 65,738- 10.6- 3,806,405 3,921,952 115,547 3.0 23,085,400 17.0 FUND TOTALS 621,281 559,844 61,437- 9.9- 3,806,405 3,944,336 137,931 3.6 34,905,400 11.3 I� PROGRAM/GM18514-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 PERIOD 5/2017 i A B C(A-B) D E F(C+D+E) G H( PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016.17 FY 16/17 TYPE CS Collection System $ 18,753,213 17,317,686 1,435,527 17,925,105 19,360,632 8,080,038 11,280,574 TYPE TP Treatment Plant 27,396,360 26,422,055 974,305 13,125,000 14,099,305 3,433,444 10,665,847 TYPE GI General Improvements 6,604,612 6,129,558 475,054 3,808,651 4,283,705 1,063,651 3,220,058 TYPE RW Recycled Water 1,262,977 1,062,977 200,000 5001000 700,000 228,280 j 471,717 CIB Contingency 1,450,000 1,450,000 - 1,450,000 TOTAL DISTRICT $ 54,017,162 $ 50,932,276 $ 3,084,886 $ 36,808,756 $ $ 39,893,642 $ 12,805,413 $ 27,088,196 8) N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 5 FY 16 17 Nov 16 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 PERIOD 5/2017 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTALFY 2016-17 BUDGET APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE CS Collection System 5941 PS Equipment Piping Replacement $ 740,000 657,800 82,200 10,000 175,000 267,200 183,075 84,125 5982 Pipe Burst Blanket Contract 708,000 702,031 5,969 - 300,000 305,969 3,590 302,379 5991 PH Sewer Renovation Phase 2 150,000 139,878 10,122 150,000 160,122 39,587 120,535 5999 CIPP Blanket Contract 472,000 446,296 25,704 25,704 12,186 13,518 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 83 - - 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 8,900,000 500,000 10,005,368 4,246,510 5,758,858 8414* Moraga PS Chopper Pump 19,964 19,964 - - I _ - - 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,844,257 77,743 51000 (5,000) 77,743 7,837 69,906 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 1,530 200,000 201,530 36,400 165,130 8419 Collection System Planning LT 470,000 462,421 7,579 200,000 207,579 67,041 140,538 8420 Development Sewerage 3,071,102 3,071,102 - 800,000 800,000 551,487 248,513 8422 WC Sewer Renovation Phase 11 340,000 232,403 107,597 545,000 652,597 160,287 492,310 8423 N.Orinda Sewer Renovation Phase 6 1,258,500 974,916 283,584 2,154,000 (100,000) 2,337,584 1,361,530 976,054 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,504,597 403 2,250,238 (1,225,238) 1,025,403 822,973 202,430 8429 Fairview Maltby - - 350,000 (175,000) 175,000 175,000 8430 Lafayette Sewer Renovation Phase 11 150,000 135,650 14,350 500,000 514,350 191,578 322,772 8431 Collection System Master Plan 540,556 540,556 - 670,000 670,000 66,039 603,961 8433 S.Orinda Sewer Renovation Phase 6 - - - 12,000 90,238 102,238 7,239 94,999 8434 Urgent Projects 60,000 57,887 2,113 440,000 442,113 112,672 329,441 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 26,075 396,248 8437 Martinez Sewer Renovation Phase 5 150,000 25,538 124,462 325,000 449,462 159,453 290,009 Roundin (20) Total FY 2016.17 CS Amount $ 18,753,213 17,317,686 1,435,527 17,925,105 19,360,632 8,080,038 11,280,574 'Intolic Projects open but not in C18 for 16/17 Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Cal."E"Orange: Transfers N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 5 FY 16 17 Nov 16 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 PERIOD 5/2017 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PRO) BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE TP Treatment Plant 7285 Primary Treatment Renovation $ 14,868,112 14,695,729 172,383 50,000 222,383 215,018 7,365 7286 Centrifuge&Cake Pumps 128,000 86,061 41,939 500,000 541,939 137,313 404,626 7291 Pump&Blower Bldg Seismic Upgrade 695,000 678,125 16,875 2,900,000 2,916,875 135,223 2,781,652 7292 Switchgear Refubishment-Ph 2 320,000 280,596 39,404 100,000 139,404 6,021 133,383 7297 Wet Scrubber Caustic Injc.System 1,421,600 1,377,126 44,474 50,000 (50,000) 44,474 7,632 36,842 7301 Treament Plant Planning 2,601,464 2,601,464 350,000 350,000 178,269 171,731 7304 Instr&Controls PLC Upgrade 335,000 272,662 62,338 100,000 162,338 12,353 149,985 7310 Piping Renovations-Phase 9(Closed in FY 2015-16) 1,569,410 1,569,410 - 25,000 (25,000) - 7311 TP Safety Enhancement Ph 4 340,000 338,945 1,055 150,000 151,055 128 150,927 7312 Ash Facility Improvements 90,000 81,956 8,044 800,000 808,044 3,442 804,602 7314 Urgent Repairs 5,000 - 5,000 110,000 115,000 2,072 112,928 7315 Applied Research and Innovations 232,274 195,738 36,536 175,000 211,536 2,472 209,064 7317 Plant Control System Network Upgrades 160,000 134,860 25,140 100,000 125,140 14,879 110,261 7319 Laboratory Upgrades&Repair 471,500 357,180 114,320 700,000 814,320 716,500 97,820 7320 Plant Energy Optimization 90,000 91,179 (1,179) 50,000 578,000 626,821 44,512 582,309 7322 Fire Protection System Ph 2 240,000 88,898 151,102 600,000 I 751,102 98,488 652,614 7324 Sub 16 Switchgear Replacement 688,000 687,472 528 2,144,000 (188,000) 1,956,528 1,552,418 404,110 7326 Equipment Replacement FY 15-FY 24 406,000 356,898 49,102 460,000 509,102 76,840 432,262 7327 Headwork's Screening Upgrade 900,000 756,172 143,828 1,600,000 1,743,828 29,528 1,714,300 7329 MHF Burner Upgrade 100,000 46,385 53,615 270,000 323,615 45,719 277,896 7330 Piping Renovation Phase 9 - - - 241,000 241,000 105,066 135,934 7339 T.Plant Control System 1/0 Replacement 20,000 12,631 7,369 300,000 307,369 1,501 305,868 7341 WC/Grayson Creek Levee Rehab - - - 150,000 150,000 - 150,000 7343 TP Master Plan 1,715,000 1,712,568 2,432 800,000 (315,000) 487,432 48,050 439,382 7348 Solids Handling Facility Improvements - - 400,000 400,000 - 400,000 Rounding (14) Total FY 2016-17 TP Amount $ 27,396,360 26,422,055 974,305 66 13,125,000 14,099,305 3,433,444 10,665,847 I I I I Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers 0 N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 5 FY 16 17 Nov 16 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 PERIOD 5/2017 A B C(A-B) D E F(C+D+E) G H[F-G) PROJECT TOTALTOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015.16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE GI General Improvements 8207 General Security and Access $ 47,616.0 47,616 8227 GDI Treatment Plant 222,444 222,444 42,556 42,556 42,556 8230 Capital Legal Services 118,665 118,665 20,000 20,000 4,301 15,699 8232 GDI SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 4,665 (4,665) 8233 CSOD Facility Improvements 173,697 173,697 25,000 25,000 - 25,000 8234 HOB Improvements 637,025 637,025 447,000 447,000 387,733 59,267 8236 District Easements 123,382 123,382 15,000 4,665 19,665 4,720 14,945 8237 Buffer and Rental Improvements 266,816 266,816 50,000 I 50,000 13,631 36,369 8238 Asset Management 1,047,921 1,047,921 800,000 141,264 941,264 355,342 585,922 8239 POD Office Improvements 477,356 477,356 - 120,410 120,410 120,410 8240 IT Development 1,518,794 1,132,628 386,166 900,000 1,286,166 164,867 1,121,299 8242 CMMS Replacement 385,470 385,470 - 134,020 155,510 289,530 90,936 198,594 8243 Server Room Relocation 102,204 102,204 - 650,000 (296,774) 353,226 9,615 343,611 8516 District Equipment Acquisition 450,000 421,112 28,888 76,000 104,888 32,509 72,379 8517 Vehicle Replacement Program - - 524,000 524,000 - 524,000 9999 Capital Project Clearing(Accounting Use Only)** 60,000 - 60,000 - 60,000 (3) 60,003 Rounding 1 14 Total FY 2016-17 GI Amount $ 6,604,612 $ 6,129,558 475,054 3,808,651 4,283,705 1,063,651 3,220,058 **To record beginning balance of activity as part of capital reporting change at YE 15/16 { Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 5 FY 16 17 Nov 16 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2016 PERIOD 5/2017 i A 8 C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTALTOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016.17 FY 16/17 i TYPE RW Recycled Water 7300 Refinery REW $ 354,536 354,536 40,000 40,000 8,348 31,652 7306 Zone 1 Recycled Water 430,079 430,079 37,815 37,815 14,293 23,522 7344 Recycled Water Planning - 102,185 102,185 10,326 91,859 7345 Filter Plant 108,681 108,681 200,000 200,000 61,627 138,373 7346 Surge Analysis 16-17 - - 55,000 55,000 - 55,000 7347 Rew Automated Fill Station 87,327 87,327 15,000 15,000 32,421 (17,421) 7350 Residential Fill Station Improv 282,354 82,354 200,000 50,000 250,000 101,265 148,735 Rounding (3) Total FY 2016-17 RW Amount $ 1,262,977 1,062,977 200,000 500,000 28,280 47 17 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 12,805,413 27,088,196 N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 5 FY 16 17 Nov 16 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER,2016 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86-2/90 ---- 1 (1) 10,100,000 16,100,000 (6,000,000) 10,100,000 10,115,464 40.24% 7,489.73 26,973.01 34,462.74 911 JP Morgan Comm Paper 04/27/16 01/20/17 51 1.03 4,961,661 6,000,000 5,000,000 4,994,907 19.92% 4,291.67 17,695.83 21,887.50 912 Standard Charter Comm Paper 04/27/16 01/26/17 57 1.05 4,960,042 5,000,000 5,000,000 4,994,039 19.92% 4,376.00 17,937.49 22,312.49 913 ABBEY YCD 04/27/16 04/27/17 148 1.18 5,000,000 6,000,000 5,000,000 5,003,746 19.92% 4,916.67 20,158.35 25,076.02 (4) 25,021,703 31,100,000 (6,000,000) 25,100,000 25,108,156 100.00% 21,073.07 82,664.68 103,737.75 (3) (5)(6) 37,077.02 37,077.02 21,073.07 119,741.70 140,814.77 NOTE: (1)Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of November,2016 was 0.675%. (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 0.921%. (4)The market value of the portfolio on November 30,2016 was$25,108,156. l GASB 31 requires adjusting investments to market value.The District will adjust annually,but report market values monthly. t (6)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 12/13/16, 14:49:59 2017 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ 003 SELF-INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 1,197,285.81 TEMPORARY INVESTMENTS 5,500,000.00 ACCRUED INTEREST A/R 6,106.36 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 920,000.00 DUE FROM SIC .00 DUE FROM DEBT FUND .00 -------------- TOTAL ASSETS 7,623,392.17 -------------- -------------- LIABILITIES DUE TO R/E 920,000.00- DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE .00 SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00- UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 ------------- TOTAL LIABILITIES 2,420,000.00- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 f EMPLOYMENT/POLLUTION RISK 5,000,000.00- l+ INS PREMS/CLAIMS/LAWSUITS 161,061.15 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 570,144.79 REVENUE SUMMARY 9341598.11- ------------- TOTAL FUND EQUITY 5,203,392.17- -------------- TOTAL LIABILITIES AND FUND EQUITY 7,623,392.17- PREPARED 12/13/16, 14:50:55 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 06/2017 PERIOD ENDING: 11/30/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance & BUDGET $ 4501 INTEREST 243 704 461 189.71 1,215 3,388 2,173 178.85 2,920 116.03 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 243 704 461 189.71 1,215 3,388 2,173 178.85 2,920 116.03 4501 INTEREST 579 21- 600- 103.63- 2,895 12- 2,907- 100.41- 6,950 .17- 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 21- 600- 103.63- 2,895 12- 2,907- 100.41- 6,950 .17- 4501 INTEREST 210 2,279 2,069 985.24 1,050 11,222 10,172 968.76 2,530 443.56 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 2,279 2,069 985.24 921,050 931,222 10,172 1.10 995,505 93.54 - ---------- ------------ --------- ------------ --------- 1,032 2,962 1,930 187.02 925,160 934,598 9,438 1.02 1,005,375 92.96 PREPARED 12/13/16, 14:50:54 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 06/2017 PERIOD ENDING: 11/30/16 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance t Budget Actual Variance & BUDGET t 1420 LOSSES 79,166 0 79,166 100.00 395,830 17,803 378,027 95.50 950,000 1.87 1421 LEGAL SERVICES 12,500 0 12,500 100.00 62,500 234 62,266 99.63 150,000 .16 1422 TECHNICAL SERVICES 4,166 5,000 834- 20.02- 20,830 11,214 9,616 46.16 50,000 22.43 + SUB-FUND A 95,832 5,000 90,832 94.78 479,160 29,252 449,908 93.90 1,150,000 2.54 1420 LOSSES 8,333 0 8,333 100.00 41,665 0 41,665 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 0 4,166 100.00 20,830 301 20,529 98.55 50,000 .60 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 6,250 0 6,250 100.00 15,000 .00 + SUB-FUND B 13,749 0 13,749 100.00 68,745 301 68,444 99.56 165,000 .18 1420 LOSSES 2,083 0 2,083 100.00 10,415 0 10,415 100.00 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 0 166 100.00 830 0 830 100.00 2,000 .00 + SUB-FUND C 2,249 0 2,249 100.00 586,245 540,592 45,653 7.79 602,000 89.80 ------------ ------------- ------------ --------- ------------ ------------ ------------ --------- ------------ --------- 111,830 5,000 106,830 95.53 1,134,150 570,145 564,005 49.73 1,917,000 29.74 Df CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS NOVEMBER,2016 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE(MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- ------- 1 (1) 5,500,000 5,500,000 5,500,000 5,508,421 100.00% 3,051.37 11,756.15 14,807.52 (3) 5,500,000 5,500,000 0 5,500,000 5,508,421 100.00% 3,051.37 11,756.15 14,807.52 (2) (100.41) (100.41) 3,051.37 11,655.74 14,707.11 NOTE: (1)Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of November,2016 was 0.675%. (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 0.675%. (4) The market value of the portfolio on November 30,2016 was$5,508,421. COMPLIANCE STATEMENT: 2!/ All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 12/13/16, 14:49:59 2017 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 11/30/2016 ------------------------------------------------------------------------------------------------------------------------------------ 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 SIC 64,742.00 DUE FROM S/I .00 -------------- TOTAL ASSETS 5,020,372.70 -------------- -------------- LIABILITIES DUE TO R/E .00 DUE TO SIC 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 n REVENUE SUMMARY .00 TOTAL FUND EQUITY 30,028,330.57 -------------- TOTAL LIABILITIES AND FUND EQUITY 5,020,372.70- -------------- -------------- PREPARED 12/13/16, 14:50:52 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE POND REVENUE REPORT ACCOUNTING PERIOD 06/2017 PERIOD ENDING: 11/30/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance i Budget Actual Variance 8 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 12/13/16, 14:50:50 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 06/2017 PERIOD ENDING: 11/30/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance k Budget Actual Variance & BUDGET b' 1252 RBCYC 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