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HomeMy WebLinkAbout06.a. Current version of Financial Statements and Investment Reports 6CENTRAL CONTRA COSTA SANITARY DISTRICT 0 0 January 12, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO � r FROM: JAMIE KING f SUBJECT: O&M Variance Anal is The following are brief year-to-date variance explanations through period ending December,2016: YTD YTD Fav/(U nfav) 4&M Revenues: Budgeted Actual Variance Explanation The percentage of sewer service charge received in the first installment in December varies year to year. We budgeted 55%this year for the first installment. The actual amount received was 52.9%resulting in an unfavorable variance. We anticipate to receive a larger than budgeted Total 41,1401138 40,455,831 (684:307) percentage in April. O&M Expenses variances>$100K): Total Labor Charges 33,4761238 311776,669 11-699,569 Expenses are typically lower in the beginning of the year. Some positions budgeted are filled later in the fiscal year resulting in savings. Chemicals 924,992 8121192 1121800 Chemical is purchased sporadically throughout the year rather than monthly as is budgeted. The variance should be reduced by year-end. Repairs&Maintenance 211461708 1,660,542 486,166 Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the year. Professional&Legal Svc 3061243 163,158 143,485 Delay in legal bills in addition to budgeted legal expenses not yet incurred. Outside Services 1,926,991 1,389,922 5371069 Mainly due to Technical Services-expense being lower than budgeted thus far in the fiscal year. Materials&Supplies 1,025,154 912,067 113,087 All line items with the exception of Operating Supplies have been underspent thus far. We anticipate the usage to be higher in the second half of the fiscal year. All Other 416611178 4,542,838 118,340 Multiple account categories. Lower than budgeted expenses thus far for Utilities, Hauling&Disposal, and Other Expenses. Total 44,467,504 41!257,388 3,210,116 CENTRAL CONTRA COSTA SANITARY DISTRICT January 12, 2017 TO: THE BOARD OF DIREC ORS VIA: THEA VASSALL0 FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date Variance explanations through period ending December 31, 2016: YTD YTD Fav/(U nfav) S/C Revenues: Budgeted Actual Variance Explanation The percentage of property tax received in December is lower than what was budgeted for the first installment resulting in a negative variance. We anticipate the second Total 16,322,686 14,707,672 (1,615,014) installment in April to be greater than budgeted. FY YTD FY S/C Expenses: Budget* Actual Remaining %Spent Total 36,808,756 15,710,121 21,098,635 "` Excludes 15115 carry-vier($3,084,885) PREPARED 1/12/17, 10:04:19 2017 STATEMENT OF NET POSITION PAGE 1 PROGRAM /GM263L ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 660,243.54 PETTY CASH 3,400.00 PAYROLL CLEARING 22,972.82 ACCOUNTS RECEIVABLE 219,401.06 ALLOWANCE FOR UNCOLL A/R .00 OVERTIME INSPECTION A/R 3,934.50 ACCOUNTS RECEIVABLE-COBRA 4,808.87 A/R-SSC DIRECT BILL 857,248.04 COMPUTER PURCHASE PROGRAM 9,494.32 DEPOSITS TO BANK ESCROW 100,105.35 PREPAID INSURANCE 11,437.00 PREPAII} EXPENSES 969,137.15 PREPAID RETIREMENT 12,746,082.57 PREPAID CAFETERIA PLAN 46,103.79 SUPPLIES & MATERIAL INV 2,051,552.94 DUE FROM .00 DUE FROM S/C 68,037,095.38 DUE FROM S/I 920,000.00 DUE FROM DEBT FUND .00 ------------- TOTAL CURRENT ASSETS 86,663,017.33 NET PROPERTY, PLANT & EQUIPMENT LAND 17,320,569.91 INTANGIBLE ASSETS 4,936,407.00 ACCUM DEPR - INTANGIBLE .00 BUILDINGS 42,412,647.95 ACC DEPR-BUILDINGS 11,617,824.76- TREATMENT PLANT 323,360,945.06 ACC DEPR-TREATMENT PLANT 210,866,708.43- PUMPING STATIONS 56,270,148.93 ACC DEPR-PUMPING STATIONS 30,884,104.11- SEWAGE COLLECTION FACIL 341,412,323.21 OUTFALL SEWERS 11,371,573.72 FURNITURE & EQUIPMENT 12,627,565.89 ACC DEPR-FURN & EQUIP 8,188,889.52- VEHICLES 7,378,730.14 ACC DEPR-VEHICLES 4,705,437.44- RECY WATER INFRASTRUCTURE 19,215,350.00 ACCUM DEPRC-RECY WATER 8,060,810.19- ACC DEPR-SEWAGE COL SYS 64,587,613.32- ACC DEPR-OUTFALL 3,465,586.41- CONTRIBUTED SEWER LINES 154,863,631.63 ACC DEPR-CONTRIB ASSETS 57,268,866.48- CONSTRUCTION IN PROGRESS 24,480,981.92 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 616,005,034.70 -------------- TOTAL ASSETS 702,668,052.03 LIABILITIES DUE TO S/C 61,152.653.48- PREPARED 1/12/17, 10:04:19 2017 STATEMENT OF NET POSITION PAGE 2 PROGRAM /GM263L ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 001 RUNNING EXPENSE ------------------------------------------------------------------------------------------------------------------------------------ DUE TO S/I 920,000.00- DUE TO DEBT FUND 3,748,310.00- ACCOUNTS PAYABLE 170,331.23- SALES TAX PAYABLE 14,646.83- ACCRUED WAGES PAYABLE 1,106,808.27- FEDERAL WITHHOLDING .00 CALIFORNIA WITHHOLDING .00 MEDICARE WITHHOLDING .00 STATE DISABILITY INS W/H .00 ICMA 2,690.46- RETIREMENT CONTRIB W/H 1,730,819.89- UNION DUES WITHHELD .00 OTHER PAYROLL WITHHOLDING 5,158.00- WELLNESS PAYMENTS .00 KAISER PERMANENTE 41T308.43- HEALTH NET .98-- OCCUPATIONAL HEALTH 3,281.04 DISABILITY INS 540.73- LIFE INS 153.37- DELTA DENTAL 561.70- POST EMP. BENEFIT-OPEB 156,105.71- CAFETERIA PLAN PAYABLE 36,530.80-- PERMIT CLEARING 319.00- WORKERS' COMP INS PAYABLE 178,359.52 ACCRUED COMPENSATED ABS. 4,406,525.42- REFUNDABLE DEPOSITS 36,830.00- ACCRUED INTEREST PAYABLE .00 MISC DEPOSITS/LIABILITIES 103,538.96- PENSION/INFLOW/OUTFLOW 88,679,765.00- REIMBURSEMENT FEES 116,478.31- TOTAL LIABILITIES 162,211,436.01- 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 41,257,377.99 REVENUE SUMMARY 40,455,831.37- ------------- TOTAL FUND EQUITY 540,456,616.02- TOTAL LIABILITIES AND FUND EQUITY 702,668,052.03-- PREPARED 1/11/17, 8:46:36 REVENUE SUMMARY REPORT PAGE 1 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ FUND 001 RUNNING EXPENSE OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE %_ ESTIMATE ACTUAL VARIANCE % ESTIMATE ------------------------------------------------------------------------------------------------------------------------------------ 2200 SEWER SVC CHARGE-COUNTER 16,254 12,694 3,556- 21.9- 97,500 166,904 69,404 71.2 195,000 85.6 2300 SEWER SVC CHRG-COUNTY 38,436,750 37,017,761 1,418,989- 3.7- 38,436,750 36,490,189 1,446,561- 3.8- 69,885,000 52.9 2400 SEWER SVC CHRG-DIRECT 0 1,345- 1,345- .0 1,100,000 1,621,852 521,852 47.4 1,100,000 147.4 2500 SEWER SVC CHRG--PRIOR YEAR 6,666- 13,945- 7,279-109.2 39,996- 34,765- 9,231 23.1- 80,000- 38.5 SEWER SERVICE CHARGES 38,446,334 37,015,165 1,431,169- 3.7- 39,594,254 38,748,18D 846,074- 2.1- 71,100,000 54.5 2600 SERVICE CHARGES-CONCORD 0 0 0 .❑ 0 0 0 .0 14,790,000 .0 SERVICE CHARGES - CONCORD 0 D D .0 0 0 0 .0 14,790,000 .0 1000 PERMIT/APPLICATION FEES 33,333 53,510 20,177 60.5 199,998 321,178 121,180 60.6 400,000 80.3 1700 SEPTIC TANK DUMPING 6,000 6,146 146 2.4 36,000 37,344 1,344 3.7 72,000 51.9 1500 OVERTIME INSPECTION 1,5DO 603 897- 59.8- 9,000 9,754 754 8.4 18,000 54.2 2000 SIDE SEWER INSPECTION 68,333 84,63D 16,297 23.8 409,998 596,971 186,973 45.6 820,000 72.8 2700 SALES 83 30 53- 63.1- 498 345 153- 30.7- 1,000 34.5 2900 OTHER SERVICE CHARGES 14,333 0 14,333-100.0- 85,998 466 85,532- 99.5-- 172,000 .3 3000- INDUSTRIAL PERMIT FEES 8,750 28,136 19,386 221.6 52,500 35,568 16,932- 32.3- 105,000 33.9 3200 NEW INDUSTRY PERMIT FEES 1,250 1,600 350 28.0 7,500 9,463 1,963 26.2 15,000 63.1 3301 POLLUTION PREVENTION 2,500 0 2,500-100.0- 15,000 10,979 4,021- 26.8- 30,000 36.6 3500 LEASE RENTAL INCOME 210,30❑ 33,314 176,986- 84.2- 408,900 253,382 155,518- 38.0- 616,200 41.1 3600 PRETREATMENT PROGRAM FINE 166 0 166-100.0- 996 0 996-100.0- 2,000 .0 3841 RECYCLED WATER 16,166 281 15,885- 98.3- 49,998 188,810 138,812 277.6 100,000 188.8 4300 ANNEXATION CHARGES 4,583 1,680 2,903- 63.3- 27,498 107,714 80,216 291.7 55,000 195.8 4500 INTEREST INCOME 0 2- 2- .0 0 22 22 .0 233,000 .0 5500 STORMWATER PROGRAM 77,500 0 77,500-100.0- 155,000 79,688 75,312- 48.6- 310,000 25.7 5600 HOUSE HAZARD WASTE REIMB 7,ODO 2,817 4,183- 59.8- 42,000 35,178 6,822- 16.2- 888,000 4.0 6000 MISCELLANEOUS INCOME 7,500 6,998 502- 6.7- 45,000 20,789 24,211- 53.8- 90,000 23.1 6400 RIGHT-OF-WAY FEES ❑ ❑ 0 .0 0 0 0 .0 0 .0 OTHER REVENUES 453,257 219,743 239,554- 52.2- 1,545,884 1,707,651 161.767 10.5 3,927,200 43.5 FUND TOTALS 38,945,631 37,234,908 1,670,723- 4.3- 41,140,138 40,455,831 684,307- 1.7- 89,817,200 45.0 PREPARED 1/12/17, 10:04:36 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM275L 50$ OF YEAR LAPSED ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO--DATE------------- --------------YEAR-TO-DATE--------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE $ BUDGET $ --------------------------------------------------------------------------------------------------------------------------------------- 0101 SALARIES & WAGES-MGMNT. 274,010 270,781 3,229 1.2 1,644,060 1,513,391 130,669 7.9 3,288,187 46.0 0102 SALARIES & WAGES-NON MGMT 2,385,746 2,220,836 164,910 6.9 14,314,476 13,349,022 965,454 6.7 28,629,157 46.6 0103 SALARIES & WAGES-COMP ABS. 25,000 20,414 4,586 18.3 150,000 177,580 27,580- 18.4- 300,000 59.2 0105 OVERTIME 88,264 73,127 15,142 17.2 529,614 466,032 63,582 12.0 1,059,363 44.0 0106 STANDBY PAID 26,830 32,007 5.177- 19.3- 160,980 184,313 23,333- 14.5- 322,000 57.2 0110 SALARY VACANCY 36,664- 0 36,664-100.0 219,984- 0 219,984-100.0 440,000- .0 0115 REW WAGE TRANSFER 1 0 1 100.0 6 0 6 100.0 0 .0 SALARIES & WAGES 2,763,192 2,617,165 146,027 5.3 16,579,152 15,690,338 888,814 5.4 33,158,707 47.3 020-1 WORKERS' COMPENSATION INS 33,558 30,62.6 2,932 8.7 201,348 185,306 16,042 8.0 402,948 46.0 0202 STATE UNEMPLOYMENT INSUR 3,333 0 3,333 100.0 19,998 16,843 3,155 15.8 40,000 42.1 0203 FEDERAL MEDICARE TAX 38,388 37,171 1,217 3.2 230,328 223,576 6,752 2.9 460,899 48.5 0204 MEDICAL & HEALTH INSUR 980,138 1,026,650 46,512- 4.7- 5,880,828 5,577,238 303,590 5.2 11,761,900 47.4 0205 RETIREMENT CONTRIBUTION 1,472,224 1,366,888 1x5,336 7.2 8,833,344 8,086,355 746,989 8.5 17,666,949 45.8 0206 DEFERRED COMP. CONTRIB 150,288 94,211 56,077 37.3 901,728 788,678 113,050 12.5 1,803,672 43.7 0207 DENTAL INSURANCE 73,322 73,256 66 .1 439,932 437,130 2,802 .6 880,109 49.7 0208 LONG-TERM DISABILITY INS 6,330 5,493 837 13.2 37,980 32,393 5,587 14.7 76,165 42.5 0209 LIFE INSURANCE 15,775 9,135 6,640 42.1 94,650 53,707 40,943 43.3 189,562 28.3 0211 ACCRUED COMPENSATED ABS. 30,000 0 30,000 100.0 180,000 20,410- 200,410 111.3 360,000 5.7- 0212 BENEFIT VACANCY 96,582- 0 96,582-100.0 579,442- 0 579,492-100.0 1,155,000- .0 0213 OPEB CONTRIBUTION ❑ 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 ❑ 1 1- .0 0 0 0 .0 0 .0 EMPLOYEE BENEFITS 2,706,774 2,643,431 63,343 2.3 18,769,344 17,909,516 859,828 4.6 37,511,904 47.7 0250 CAPITALIZED ADM OVERHEAD 312,043- 287,805- 24,238- 7.8 1,872,258- 1,823,185- 49,073- 2.6 3,744,593- 48.7 CAPITALIZED ADM OVERHEAD 312,043- 287,805- 24,238- 7.8 1,872,258- 1,823,185- 49,073- 2.6 3,744,593- 48.7 TOTAL LABOR CHARGES 5,157,923 4,972,791 185,132 3.6 33,476,238 31,776,669 1,699,569 5.1 66,926,018 47.5 0301 DIRECTOR MEETING FEES 4,708 3,228 1,480 31.4 28,248 23,255 4,993 17.7 56,500 41.2 0302 BOARD- TRAINING AND CONF 4,166 195 3,971 95.3 24,996 10,396 14,600 58.4 50,000 20.8 0303, BOARD HEALTH BENEFITS 5,171 5,288 117- 2.3-- 31,026 31,784 758- 2.4- 62,055 51.2 DIRECTOR FEES & EXPENSES 14,045 8,711 5,334 38.0 84,270 65,435 18,835 22.4 168,555 38.8 0402 LIME 31,600 9,501 22,099 69.9 190,000 188,666 1,334 .7 380,000 49.6 0403 POLYMER 21,733 1,978 19,755 90.9 129,998 107,602 22,396 17.2 260,000 41.4 0404 BOILER CHEMICALS 5,800 0 5,800 100.0 35,000 70,437 35,437-101.2- 70,000 100.6 0406 OTHER CHEMICALS 47,833 54,349 6,516- 13.6- 287,498 321,964 34,466- 12.0- 575,000 56.0 0407 HYPOCHLORITE 17,916 17,421 435 2.8 107,496 113,386 5.890- 5.5- 215,000 52.7 0448 SODIUM HYDROXIDE 0 1,095 1,095- .0 175,000 10,137 164,863 94.2 420,000 2.4 CHEMICALS 124,882 84,344 40,538 32.5 924,992 812,192 112,800 12.2 1,920,000 42.3 0501 ELECTRICAL 126,214 181,346 55,132- 43.7- 757,284 902,702 1451418- 19.2- 1,514,600 59.6 0502 NATURAL GAS 168,374. 119,345 49,029 29.1 843,578 785,577 58.001 6.9 2,020,500 38.9 r r PREPARED 1/12/17, 10:04:36 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 2 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 -------------------------------------------------------------------------------__-------------------_--_--------------_---------____--- OBJ -------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE %_ BUDGET ACTUAL VARIANCE $ BUDGET $ ------------------------------------------------------------------------------------------------------------------------------------ 0503 LAND-FILL GAS 30,000 24,535 5,465 18.2 180,000 105,348 74,652 41.5 360,000 29.3 0504 WATER 8,394 13,775 5,381- 64.1- 50,364 47,780 2,584 5.1 100,750 47.4 0505 TELEPHONE 26,660 23,491 3,169 11.9 159,960 120,513 39,447 24.7 319,940 37.7 UTILITIES 359,642 362,492 2,850- .8- 1,991,186 1,961,920 29,266 1.5 4,315,790 45.5 0601 OUTSIDE VEH/EQUIP REPAIR 4,583 1,680 2,903 63.3 27,498 10,514 16,984 61.8 55,000 19.1 0602 VEHIC/EQUIP REPAIR MAINT 18,833 9,135 9,698 51.5 112,998 65,899 47,099 41.7 226,000 29.2 0603 GENERAL REPAIRS & MAINT 93,703 63,687 30,016 32.0 517,218 386,909 130,309 25.2 1,124,500 34.4 0604 OUTSIDE REPAIRS & MAINT 243,128 86,298 156,830 64.5 1,039,186 789,334 249,852 24.0 2,917,702 27.1 0605 COMPUTER REPAIRS & MAINT 71,718 153,887 82,169-114.6- 430,308 402,498 27,810 6.5 860,650 46.8 0606 REAL PROPERTY REPAIRS 3,250 0 3,250 100.0 19,500 5,388 14,112 72.4 39,000 13.8 REPAIRS & MAINTENANCE 435,215 314,687 120,528 27.7 2,146,708 1,660,542 486,166 22.6 5,222,852 31.8 0701 ASH REMOVAL 12,400 13,808 1,408- 11.4-- 74,000 71,622 2,378 3.2 148,000 48.4 0702 SLUDGE REMOVAL 2,083 0 2,083 100.0 12,498 0 12,498 100.0 25,000 .0 0703 GRIT REMOVAL 1,250 821 429 34.3 7,500 2,515 4,985 66.5 15,000 16.8 0704 JANITORIAL & REFUSE REMOV 25,109 29,763 4,654- 18.5- 150,654 159,406 8,752- 5.8- 301,350 52.9 0705 SPOILS REMOVAL 3,333 0 3,333 100.0 19,998 714 19,284 96.4 40,000 1.8 0706 HAZARDOUS WASTE DISPOSAL 24,974 4,217 20,757 83.1 167,844 179,584 11,740- 7.0- 411,700 43.6 HAULING & DISPOSAL 69,149 48,609 20,540 29.7 432,494 413,841 18,653 4.3 941,050 44.0 0801 PROFESSIONAL SERVICES 13,907 10,063 3,844 27.6 74,359 39,737 34,622 46.6 166,900 23.8 0802 LEGAL SERVICES-BOARD 8,333 8,333 0 .0 49,998 24,498 25,500 51.0 100,000 24.5 0803 LEGAL SERVICES-STAFF 31,981 19,560 12,421 38.8 181,886 98,923 82,963 45.6 363,850 27.2 PROFESSIONAL & LEGAL SERV 54,221 37,956 16,265 30.0 306,243 163,158 143,085 46.7 630,750 25.9 0901 OUTSIDE SAFETY SERVICES 10,765 245- 11,010 102.3 64,590 26,367 38,223 59.2 129,200 20.4 0902 TECHNICAL SERVICES 295,992 143,674 152,318 51.5 1,658,997 1,128,038 530,959 32.0 3,472,075 32.5 0903 DATA PROCESSING SERVICES 25 0 25 100.0 150 0 150 100.0 300 .0 0904 OTHER PUBLIC AGENCY SERVS 101,586 100,452 1,134 1.1 169,516 171,956 2,440- 1.4- 311,100 55.3 0905 REPROGRAPHIC SERVICES 1,707 0 1,707 100.0 10,242 326 9,916 96.8 20,500 1.6 09x6 RECRUITMENT 3,916 22,004 18,088-461.9- 23,496 63,235 39,739-169.1- 47,000 134.5 OUTSIDE SERVICES 413,991 265,885 1481F106 35.8 1,926,991 1,389,922 537,069 27.9 3,980,175 34.9 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 11,688 3,256 21.8 89,664 64,609 25,055 27.9 179,400 36.0 1102 GASOLINE, OIL & FUEL 22,666 7,996 14,670 64.7 113,330 71,293 42,037 37.1 272,000 26.2 1103 OPERATING SUPPLIES 102,791 89,769 13,022 12.7 616,746 687,028 70,282- 11.4- 1,233,650 55.7 1104 OPERATING FUEL 3,166 0 3,166 100.0 18,996 6,193 12,803 67.4 38,000 16.3 1105 LABORATORY SUPPLIES 12,582 10,047 2,535 20.1 75,492 56,242 19,250 25.5 151,000 37.2 1106 SAFETY SUPPLIES 18,821 3,845 14,976 79.6 110,926 30,874 80,052 72.2 225,975 13.7 1108 INVENTORY OVER/SHORT 0 687 687- .0 0 4,172- 4,172 .0 0 .0 MATERIALS & SUPPLIES 374,970 124,032 50,938 29.1 1,025,154 912,067 113,087 11.0 2,100,025 43.4 PREPARED 1/12/17, 10:04:36 EXPENSE SUMMARY REPORT BY DISTRICT PAGE 3 PROGRAM /GM275L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2036 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE--------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE %- BUDGET ACTUAL VARIANCE %- BUDGET !k ------------------------------------------------------------------------------------------------------------------------------------ 1201 RENTS & LEASES 15,050 11,949 3,101 20.6 95,474 75,200 20,274 21.2 180,701 41.6 1202 PUBLIC AGENCY FEES 47,895 221,594 173,699-362.7- 287,370 461,013 173,643- 60.4- 574,777 80.2 1203 PUBLIC INFORMATION 37,832 7,979 29,853 78.9 152,576 108,471 44,105 28.9 454,000 23.9 1204 TUITION REIMBURSEMENT 4,684 0 4,684 100.0 28,104 1,195 26,909 95.7 56,250 2.1 1205 TECH TRAIN, CONF & MEETS 20,867 7,094 13,773 66.0 125,202 91,959 33,243 26.6 250,525 36.7 1206 CERTIFICATION & LICENSES 2,316 204 2,112 91.2 13,896 9,968 3,928 28.3 27,962 35.6 1208 SUBSCRIPTION/PUBLICATION 11,392 373 11,019 96.7 23,852 2,373 21,479 90.1 38,909 6.1 1209 MILEAGE REIMBURSEMENTS 907 841 66 7.3 5,442 3,190 2,252 41.4 10,980 29.1 1210 PUBLIC NOTICES 507 0 507 100.0 3,042 655 2,387 78.5 6,100 10.7 1211 OUTSIDE ORGANIZATION FEES 6,219 25,000 18,781-302.0- 388,314 372,617 15,697 4.0 457,864 81.4 1212 EMPLOYEE MEMBERSHIPS 4,101 1,534 2,567 62.6 24,606 24,958 352- 1.4- 49,325 50.6 1213 MISCELLANEOUS 4,850 726 4,124 85.0 29,100 30,043 943- 3.2- 58,310 51.5 1214 ELECTION EXPENSE ❑ 0 ❑ .0 0 0 0 .0 400,000 .0 1216 PROFESSIONAL EXP REIMB 10,000 ❑ 10,000 100.0 56,250 0 56,250 100.0 120,000 .0 OTHER EXPENSES 166,620 277,294 110,674- 66.4- 1,233,228 1,181,642 511586 4.2 2,685,703 44.0 NET EXPENSES 6,970,658 6,496,801 473,857 6.8 44,467,504 41,257,388 3,210,116 7.2 89,810,918 45.9 TOTAL EXPENSE 6,970,658 6,496,801 473,857 6.8 44,467,504 41,257,388 3,210,116 7.2 89,810,918 45.9 PREPARED 1/12/17, 10:04:36 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 1 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 -----------------------------------------------------------__-------------___------------------------------__-----------------__----------- _____________MONTH-TO-DATE------------- --------------YEAR--TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE $ BUDGET $ ------------------------------------------------------------------------------------------------------------------------------------ SALARIES & WAGES 544,985 523,493 21,492 3.9 3,269,910 3,094,401 175,509 5.4 6,539,925 47.3 EMPLOYEE BENEFITS 886,984 907,487 201503- 2.3_- 7,850,604 7,360,427 490,177 6.2 15,673,019 47.0 CAPITALIZED ADM OVERHEAD 3,597- 2,919- 678- 18.8 21,582- 15,251- 6.331- 29.3 43,166- 35.3 DIRECTOR FEES & EXPENSES 14,045 8,711 5,334 38.0 84,270 65,435 18,835 22.4 168,555 38.8 UTILITIES 7,920 9,168 1,248- 15.8- 47,520 49,317 1,797- 3.8- 95,040 51.9 REPAIRS & MAINTENANCE 69,866 151,543 81,677--116.9- 419,196 387,892 31,304 7.5 838,45❑ 46.3 PROFESSIONAL & LEGAL SERV 42,017 24,963 17,054 40.6 233,019 109,792 123,227 52.9 484,250 22.7 OUTSIDE SERVICES 130,729 75,088 551641 42.6 828,874 641,574 187,300 22.6 1,760,800 36.4 SELF-INSURANCE EXPENSE 0 0 0 .❑ 920,000 92❑,000 0 .❑ 920,000 100.0 MATERIALS & SUPPLIES 19,731 9,246 10,485 53.1 118,386 66,584 51,802 43.8 236,825 28.1 OTHER EXPENSES 62,923 13,057 49,866 79.2 301,622 184,826 116,796 38.7 1,155,295 16.0 ADMINISTRATION 1,775,603 1,719,837 551766 3.1 14,051,815 12,864,997 1,186,822 8.4 27,828,993 46.2 SALARIES & WAGES 748,077 732,387 1SA1690 2.1 4,488,462 4,329,908 158,554 3.5 8,976,971 48.2 EMPLOYEE BENEFITS 579,172 566,393 12,779 2.2 3,475,032 3,425,763 49,269 1.4 6,950,521 49.3 CAPITALIZED ADM OVERHEAT] 282,846- 277,236- 5,610- 2.0 1,697,076- 1,731,983- 341907 2.1- 3,394,165- 51.0 UTILITIES 14,757 14,639 118 .8 88,542 81,596 6,946 7.8 177,100 46.1 REPAIRS & MAINTENANCE 15,446 1,468 13,978 90.5 92,676 29,247 63,429 68.4 185,400 1.5.8 HAULING & DISPOSAL 25,915 8,262 17,653 68.1 173,490 188,715 15,225- 8.8- 423,000 44.6 PROFESSIONAL & LEGAL SERV 10,081 10,956 875- 8.7- 6❑,486 35,056 251430 42.0 121,000 29.0 OUTSIDE SERVICES 224,284 157,168 671116 29.9 744,249 550,384 193,865 26.0 1,511,525 36.4 MATERIALS & SUPPLIES 29,705 19,640 10,065 33.9 178,230 130,990 47,24❑ 26.5 356,550 36.7 OTHER EXPENSES 29,046 4,875 24,171 83.2 449,776 388,587 61,189 13.6 591,238 65.7 ENGINEERING 3,393,637 1,238,552 155,G85 11.1 8,053,867 7,428,263 625,604 7.8 15,899,140 46.7 SALARIES & WAGES 508,992 475,168 33,824 6.6 3,053,952 2,814,671 239,281 7.8 6,107,988 46.1 EMPLOYEE BENEFITS 457,075 430,474 26,601 5.8 2,742,450 2,539,355 2031095 7.4 5,485,229 46.3 CAPITALIZED ADM OVERHEAD 4,320- 674- 3,646- 84.4 25,920- 14,425- 31,495- 44.3 51,854- 27.8 UTILITIES 11,615 14,074 2,459- 21.2- 69,690 65,135 4,555 6.5 139,400 46.7 REPAIRS & MAINTENANCE 135,957 33,634 102,323 75.3 530■742 455,310 75,432 14.2 1,631■502 27.9 HAULING & DISPOSAL 10,916 8,825 2,091 19.2 65,495 44,417 21,079 32.2 131,000 33.9 PROFESSIONAL & LEGAL SERV 416 1,822 1,406-338.0- 2,496 2,357 109 4.4 5,000 47.7 OUTSIDE SERVICES 8,890 12,463 3,573- 40.2- 53,340 80,340 27,000- 50.6- 106,700 75.3 MATERIALS & SUPPLIES 64,507 59,149 5,35$ 8.3 364,376 363,495 881 .2 774,150 47.0 OTHER EXPENSES 11,905 18,694 6,789- 57.0- 76,604 65,851 10,753 14.0 142,938 46.1 COLLECTION SYSTEM OPS. 1,205,953 1,053,629 152,324 12.6 6,933,226 6,416,536 516,690 7.5 14,472,053 44.3 SALARIES & WAGES 820,842 736,536 84,306 10.3 4,925,052 4,802,196 122,856 2.5 9,850,196 48.8 EMPLOYEE BENEFITS 689,709 612,051 77,658 11.3 4,138,254 4,108,073 30,181 .7 8,277,040 49.6 CAPITALIZED ADM OVERHEAD 21,280- 6,976- 14,3414- 67.2 127,680- 61,526- 66,1.54- 51.8 255,408- 24.1 CHEMICALS 82,05❑ 40,039 42,011 51.2 668,000 558,571 109,429 16.4 1,406,000 39.7 UTILITIES 267,556 210,922 56,634 21.2 1,438,670 1,432,421 61249 .4 3,210,700 44.6 REPAIRS & MAINTENANCE 184,424 87,874 96,550 52.4 946,962 694,642 252,320 26.6 2,213,200 31.4 HAULING & DISPOSAL 31,585 30,732 853 2.7 189,110 175,967 13.143 6.9 378,250 46.5 PROFESSIONAL & LEGAL 541 215 326 60.3 3,246 947 2,299 70.8 6,500 14.6 OUTSIDE SERVICES 26,874 17,416 9,458 35.2 161,244 77,782 83,462 51.8 322,550 24.1 MATERIALS & SUPPLIES 57,073 34,468 22,605 39.6 340,438 333,986 6,452 1.9 685,000 48.8 OTHER EXPENSES 59,409 215,668 156,259-263.0- 354,204 496,237 142,033- 40.1-- 713,149 69.6 PREPARED 1/12/17, 10:04:36 EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) PAGE 2 PROGRAM /GM278L RUNNING EXPENSE FUND ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------- -------------MONTH-TO-DATE-------------- --------------YEAR-TO-DATE-------------- ANNUAL ACCOUNT TITLE BUDGET ACTUAL VARIANCE % BUDGET ACTUAL VARIANCE 96 BUDGET ------------------------------------------------------------------------------------------------------------------------------------ PLIANT OPERATIONS 2,198,783 1,978,945 219,838 10.0 13,037,500 12,619,296 418,204 3.2 26,807,177 47.1 SALARIES & WAGES 76,706 78,718 2,012- 2.6- 460,236 469,401 9,165- 2.0- 920,480 51.0 EMPLOYEE BENEFITS 54,076 60,491 6,415- 11.9- 324,456 373,920 49,464- 15.2- 648,947 57.6 CAPITALIZED ADM OVERHEAD 0 0 0 .0 0 0 0 .0 0 .0 CHEMICALS 35,833 39,501 3,668- 10.2- 214,998 218,789 3,791- 1.8- 430,000 50.9 UTILITIES 43,211 38,943 4,268 9.9 259,266 258,705 561 .2 518,550 49.9 REPAIRS & MAINTENANCE 27,024 40,142 13,118- 48.5- 142,144 91,609 50,535 35.6 324,300 28.2 HAULING & DISPOSAL 733 790 57- 7.8- 4,398 4,742 344- 7.8- 8,800 53.9 OUTSIDE SERVICES 6,341 3,750 2,591 40.9 38,046 28,574 9,472 24.9 76,100 37.5 MATERIALS & SUPPLIES 3,466 1,529 1,937 55.9 20,796 16,965 3,831 18.4 41,600 40.8 OTHER EXPENSES 2,751 0 2,751 100.0 16,506 21,141 4,635- 28.1- 33,059 63.9 PUMP STATIONS 250,141 263,864 13,723- 5.5- 1,480,846 1,483,846 3,000- .2- 3,001,836 49.4 SALARIES & WAGES 63,590 70,863 7,273- 11.4-- 381,540 179,761 201,779 52.9 763,147 23.6 EMPLOYEE BENEFITS 39■758 66■535 26■777- 67.3- 238,548 101,978 136,570 57.3 477,148 21.4 CHEMICALS 6,999 4,804 2,195 31.4 41,994 34,832 7,162 17.1 84,000 41.5 UTILITIES 14,583 74,746 60,163-412.6- 87,498 74,746 12,752 14.6 175,000 42.7 REPAIRS & MAINTENANCE 2,498 26 2,472 99.0 14,988 1,842 13,146 87.7 30,000 6.1 PROFESSIONAL & LEGAL SERV 1,166 0 1,166 100.0 6,996 14,976 7,980-114.1- 14,000 107.0 OUTSIDE SERVICES 16,873 0 16,873 100.0 101,238 11,268 89,970 88.9 202,500 5.6 MATERIALS & SUPPLIES 488 0 488 100.0 2,928 47 2,881 98.4 5,900 .8 OTHER EXPENSES 586 25,000 24,414-166.2- 34,516 25,000 9,516 27.6 50,024 50.0 RECYCLED WATER 146,541 241,974 95,433- 65.1- 910,246 444,450 465,796 51.2 1,801,719 24.7 FUND TOTALS 6,970,658 6,496,801 473,857 6.8 44,467,504 41,257,388 3,210,116 7.2 89,810,918 45.9 PREPARED 1/12/17, 10:04:36 SALARY & BENEFITS SUMMARY REPORT BY DISTRICT PAGE 1 PROGRAM /GM276L RUNNING EXPENSE & SEWER CONTRUCTION FUNDS ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANI'T'ARY DISTRICT PERIOD ENDING: 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ OBJ -------------MONTH-TO-DATE--------------- --------------YEAR-TO-DATE-------------- ANNUAL -NO ACCOUNT TITLE BUDGET ACTUAL VARIANCE $ BUDGET ACTUAL VARIANCE $ BUDGET ------------------------------------------------------------------------------------------------------------------------------------ 0101 SALARIES & WAGES--MGMNT. 274,010 270,781 3,229 1.2 1,644,060 1,513,391 130,669 7.9 3,288,187 46.0 0102 SALARIES & WAGES-NON MGMT 2,385,746 2,220,836 164,910 6.9 14,314,476 13,349,022 965,454 6.7 28,629,157 46.6 0103 SALARIES & WAGES-COMP ABS 25,000 20,414 4,586 18.3 150,000 177,580 27,580- 18.4- 300,000 59.2 0105 OVERTIME 88,269 73,127 15,142 17.2 529,614 466,032 63,582 12.0 1,059,363 44.0 0106 STANDBY PAID 26,830 32,007 5,177- 19.3- 160,980 184,313 23,333- 14.5- 322,000 57.2 0110 SALARY VACANCY 36,664- 0 36,664-100.0 219,984- 0 219,984-100.0 440,000- .0 0115 REW WAGE TRANSFER 1 0 1 100.0 6 0 6 100.0 0 .0 0150 CAPITALIZED SALARIES 246,250 229,485 16,765 6.8 1,477,500 1,453,557 23,943 1.6 2,955,114 49.2 0151 OVERTIME 10,436 2,982 7,454 71.4 62,616 17,940 441676 71.3 125,273 14.3 0152 SALARY VACANCY 2,999- 0 2,99-9-100.0 17,994- 0 17,994-100.0 36,000- .0 SALARIES & WAGES 3,016,879 2,849,632 167,247 5.5 18,101,274 17,161,835 939,439 5.2 36,203,094 47.4 0201 WORKERS' COMPENSATION INS 34,313 31,219 3,094 9.0 205,878 189,529 16,349 7.9 412,079 46.0 0202 STATE UNEMPLOYMENT INSUR 3,333 0 3,333 100.0 19,998 16,843 3,155 15.8 40,000 42.1 0203 FEDERAL MEDICARE TAX 41,882 40,453 1,429 3.4 251,292 244,310 6,982 2.8 502,926 48.6 0204 MEDICAL & HEALTH INSUR 1,026,490 1,067,499 40,509- 3.9- 6,161,940 5,841,481 320,459 5.2 12,324,211 47.4 0205 RETIREMENT CONTRIBUTION 1,612,130 1,489,400 122,730 7.6 9,672,780 8,849,870 822,910 8.5 19,345,891 45.7 0206 DEFERRED COMP. CONTRIB 164,461 103,558 60,903 37.0 986,766 867,671 119,095 12.1 1,973,842 44.0 0207 DENTAL INSURANCE 77,057 76,632 425 .6 462,342 458,063 4,279 .9 925,023 49.5 0208 LONG-TERM DISABILITY INS- 6,920 6,179 741 10.7 41,520 36,671 4,849 11.7 83,311 44.0 0209 LIFE INSURANCE 16,418 9,728 6,690 40.7 98,508 57,358 41,150 41.8 197,366 29.1 0211 ACCRUED COMPENSATED ABS. 30,004 0 30,000 100.0 180,000 20,410- 200,410 111.3 360,000 5.7- 0212 BENEFIT VACANCY 96,582- 0 96,582-100.0 579,492- 0 579,492-100.0 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 .❑ 2,500,000 .0 0215 REW BENEFIT TRANSFER 0 1 1- .0 ❑ 0 0 .0 0 .0 EMPLOYEE BENEFITS 21,916,922 2,824,669 92,253 3.2 20,030,232 19,070,086 960,146 4.8 40,034,349 47.6 TOTAL SALARY AND BENEFITS 5,933,801 5,674,301 259,500 4.4 38,131,506 36,231,921 1,899,585 5.0 76,237,443 47.5 PREPARED 1/12/17, 10:04:19 2017 STATEMENT OF NET POSITION PAGE 3 PROGRAM /GM263L ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 851,907.82 REVENUE BOND INVESTMENTS .00 TEMPORARY INVESTMENTS 68,600,000.00 ACCOUNTS RECEIVABLE 63,847.87 ALLOWANCE FOR UNCOLL A/R .00 ACCRUED INTEREST A/R 64,439.08 BOND ACCRUED INTEREST A/R .00 CAD RECEIVABLE 252,093.97 AVAI> - ALHAMBRA VLY AR 1,139,610.36 DUE FROM R/E 61,152,653.48 DUE FROM S/I .00 DUE FROM DEBT FUND 3,188,570.00 ------------- TOTAL CURRENT ASSETS 135,313,122.58 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 S'T'ATIONS .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 15.710,105.23 ------------- TOTAL NET PROPERTY, PLANT & EQUIPMENT 15,710,105.23 -------------- TOTAL ASSETS 151,023,227.81 LIABILITIES DUE TO .00 DUE TO R/E 68,037,095.38- DUE TO S/I .00 PREPARED 1/12/17, 10:04:19 2017 STATEMENT OF NET POSITION PAGE 4 PROGRAM /GM263L ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 002 SEWER CONSTRUCTION ------------------------------------------------------------------------------------------------------------------------------------ DUE TO DEBT FUND 64,742.00- ACCOUNTS PAYABLE 124,492.77- SALES TAX PAYABLE 21671.80- REFUNDABLE CONST BONDS 335,215.30- UNEARNED INTEREST 2081930.58- PROJECT RETENTION PAYABLE 550,590.02- ------------- TOTAL LIABILITIES 69,323,737.85- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 66,991,817.30- EXPENDITURE SUMMARY .00 REVENUE SUMMARY 14,707,672-66- ------------- TOTAL FUND EQUITY 81,699,489.96- -------------- TOTAL LIABILITIES AND FUND EQUITY 151,023,227.81- ______________ PREPARED 1/11/17, 8:46:36 REVENUE SUMMARY REPORT PAGE 2 PROGRAM /GM270L 50% OF YEAR LAPSED ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ FUND 002 SEWER CONSTRUCTION OBJ --------------MONTH-TO-DATE------------- --------------YEAR-TO-DATE-------------- ANNUAL NO ACCOUNT TITLE ESTIMATE ACTUAL VARIANCE %; ESTIMATE ACTUAL VARIANCE % ESTIMATE v ------------------------------------------------------------------------------------------------------------------------------------ 2301 SEWER SVC CHRG-COUNTY 6-,501,000 6,151,208 349,792- 5.4- 6,501,000 6,173,542 327,408- 5.0- 11,820,000 52.2 SEWER SERVICE CHARGES 6,501,000 6,151,208 349,792- 5.4- 6,501,000 6,173,592 327,408- 5.0- 11,820,000 52.2 15GO MAIN LINES INSPECTION 18,333 3,584 14,749- 80.5- 109,998 134,087 24,089 21.9 220,000 60.9 1600 PLAN REVIEW 5,833 7,429 1,596 27.4 34,998 50,133 15,135 43.2 70,000 71.6 1900 OVERTIME INSPECTION 750 678 72- 9.6- 4,500 14,195 9,695 215.4 9,000 157.7 3801 RECYCLED WATER 25,000 33 24,967- 99.9- 150,000 18,123 131,877- 87.9- 300,000 6.0 4000 FACILITIES CAPACITY FEES 505,000 331,809 173,191- 34.3- 3,030,000 2,736,012 293,988- 9.7- 6,060,000 45.1 4100 REBATES TO DISTRICT 0 0 0 .0 0 0 0 .0 0 .0 4200 PUMP ZONE FEES 33,333 6,186 27,147- 81.4- 199,958 285,372 85,374 42.7 400,000 71.3 4400 CAPACITY USE CHARGE 14,116 0 14,116-100.0- 84,696 80,763 3,933- 4.6-- 169,400 47.7 4500 INTEREST INCOME 18,750 103,054 84,304 445.6 112,500 241,575 129,075 114.7 225,000 107.4 4600 TAX REVENUE 5,394,000 4,153,936 1,240,064- 23.0- 6,094,000 4,916,743 1,177,257- 19.3- 11,080,000 44.4 4700 OTHER AGENCY REIMS-MISC 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- 996 1,513 517 51.9 2,000 75.7 6128 CAD REIMBURSEMENT 0 19,990- 19,990- .0 ❑ 0 0 .0 0 .0 6507 ALHAMBRA VLY ASSESSMENTS 0 25,411 25,411 .0 0 55,564 55,564 .0 0 .0 OTHER REVENUES 6,015,281 4,612,130 1,403,151- 23.3- 9,821,686 8,534,080 1,287,606- 13.1- 23,085,400 37.0 FUND TOTALS 12,516,281 10,763,338 1,752,943- 14.0- 16,322,686 14,707,672 1,615,014- 9.9- 34,905,400 42.1 PROGRAM/GM1851.4-Modified In Excel -- CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 - PERIOD 6/2017 A B CSA-B) [3 F{C+D+E) - PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL RROJ BUDGETS _ EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES l SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2035-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 201.E-17 FY 2016-17 � FY 15/17 TYRE CS Collection System _ $ 18,_753,213 f 17,317,686 1,435,52.7 17,92.50105 - _ 19,360,632 100105,818 90253,800 TYPE TP Treatment Plant 270396,360 26,422,055 9740305 13,125,000 1,429,000 2505280305 3,861.,279 11,667,031 TYPE GI General Improvements-- v ---_-__p _ ----_----.-.. _._-_ 6,604,512 . .-_- 6,129.558 475,054 3,808,551 M - 4,283,705 1,394,870 2,888,842 TYPE RW_ Water 1,262,977 1,062,977 200,000 - 500,000 11,,000 711,000 347,1.54 363,847__ CIB Contin enc - - - -- - - 1.,450,000 (1,440,000)_ 10,000 - 10,000 TOTAL DISTRICT $ 54,017,1+62 $ 50,932,276 $ 3,08 4,886 $ 36,808,756 $ - $ 39,893,642 $ 15,714,121 $ 24,183,520 N:\Accounting\GMTEMP1\Financials and+Closing\2017 Financials\Capital Project report-Period 6 FY 16 17 Dec 16 PROGRAM/GN11851­4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 PERIOD 6/2017 A D C+D+E) - PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TC3TAL 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 7016-17 FY 21616-17 FY 2016-17 FY 16/17 TYPE CS Collection Svst2m 5941 PSEquipment Pipin Replacement $ 740,000 657,800 --- 82,200 100000 175,000 -2670200 185,046 82,154 5982 Pipe Burst Blanket Contract_ - - - 708,000 702,031. 5,969 - 3+00,000 305,969 31590 302,379 5991 PH Sewer Renovation Phase 2- - - 150,000 139,878_ 10,122 150,000 - 160,122 45,450 114,672 5999 CIPP Blanket Contract ---- -- - 472,000 446,296 25,704 - 25,704 17,063 8,641 6602 South Jackson CAD----_T- --- -- 800000 ---290602 50,398 753,867 304,265 222,649 81,616 8403* Buchanntan Air Pura2 St Replacement 83 83 _ - - - - 8412 PH Grayson Creek Trunk 2,8240408 2,219,040 605,368 8,9000000 500,000 10,005,368 5,080,803 -- 4,924,565 8414* Mora o-PS_Chopper Purrs 19,964 19,964 ' - - 8415 Martinez Ph 4 Sewer Renovation 3,9220000 3,844,257 77,743 5,000 (5,000) 77,743 7,837 __ 690906 8417 Survey Monument Install- --- 2060,000 185,918 14,082 50,000 64,082 195 T 63,887 8418 Collection System Modeling 1,041,600 10040,070 1,530 200,000 _ 201,530 46,399 155,131 8419 Collection S tem Planning LT 470,000 462,421 7,579 200,000 207,579 87,767 119,812 8420 Development Sewerage 30071,102 3,071,102 - 800,000 800,000 636,914 163,086 8422 WC Sewer Renovation Phase 11 340,000 232,403 j 107,597 f 545,000 - - 652.,597 -_210,519 442,078 8423 N.Orinda Sewer Renovation Phase 6 1,258,500 974,915 283,584 2,154,000 (100,000) 2,337,5$4 1,749,607 587,977 - 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,5040597 403 2,250,238 (1,225,238) 1,025,403 835,970 789,433 8429_ Fairview Mal tb r --- -- - - - 350,000 (175,000) 175,000 221 174,779 8430 'Lafayette Sewer Renovation Phase 11 1500000 1350650 14,350 5000000 � - 514,350 232,740 281,610 8431 Collection System Master Plan _ 540,556 540,55+6 - 670,000 670,000 294,592 375,405 8433 S.Orinda Sewer Renovation Phase 6 - - - 12,000 90,238 1.021238 12,553 89,685 8434 Urgent Pro'ects - 60,000 57,887 2,113 - 440,000 442,113 124,509 317,604 8435 WC Sewer Renovation Phase 12 - - - 150,000 - - 150,000 - 150,00 8436 Mora a/Crossroads PS Project - 50,000 27,677 22,323 400,000 422,323 59,307 363,016 8437 Martinez Sewer Renovation Phase 5 . -----.--- 1.50,000 25,538 124,462 325,000 449,462 253,087 1.96,375 lRoundingI (14) ;Total'FY 20%0-17 CS Amount $ 18,753,213 17,31.7,686 1,435,527 17,925,105 - 19,360,632 10,106,818 91253,800 Intalic Projects open but not in C18 for 16117 - - -- -- 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 F--- N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 6 FY 16 17 Dec 16 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 PERIOD 6/2017 A" I C(A-13) - E, ��C+D+E) H(F-G) __- - PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PRO! BUDGETS EXPENDITURES PROJECT APPROVED T ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 201.5-16) CARRY-FORWARD BUDGET V FY 2016-17 FY 7016-17 EY 20116-17 FY 16/1,7 TYPE TP Treatment Plant - -- 7285 - Primary Treatment Renovation 14,868,112 14,6950729 172,383 500000 222,383 219,360 _ 3,023 7286 Centrifuge&Cake Pumps 128,000 86,061 -41,939 -- 500,000 (400,000) 141,939 156,128 - (14,189) 7291 Pump&Blower B14Seismic Upgrade-- 695,000 678,125 16,875 2,900,000 829,000 3,745,875 160,166 31585,709 7292 Switchgear Refubishment-Ph 2 3200000 l 280,596 39'404 1000000 139,404 13,647_ 125,757 7297 Wet Scrubber Caustic Inc.System 1,421,640 , 1,3770126 44,474 50,000 (50,000) 44,474 8,105 -- T} 36,369 7301. Treament Plant Planning 20601,464 2,601,464 - 350,0100 350,000 210,923 139,077 7304 Instr&Controls PLC U Trade 335,000 272,662 52,_338 -- 100,000 -- 152338 17,631. 1.44,707 7310 Pi in 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 1500000 151,055 128 150,927 7312 Ash Facility Improvements 90,000 81,956 8,044 800,000 (800,000) -8,044 4,349 3,695 7314 Urgent Repairs 5,000 - 5,000 110,000 11_5,+0010 3,245 111,755 7315 Applied Research and innovations -- 232,274 195,738 36,536 175,000 (150,000) 61,536 -- 3,609 57,927 7317 Plant Control System Network Upgrades _ 160,000 134,860 25,140 100,000 125,140 160255 108,885 7319 Laborato U rraades&R_epalr - 471,500 357,180 1140320 700,_: 814,320 729,_786 84,534 7320 Plant Energy Optimization _ 90,000 911179 - (1,179) 50,000 578,000 _ 626,821 51,384 575,437 7322 Fire Protection System Ph 2 240,000 88,898 1.510102 600,0001 � 751,102 1(12,959 648,143 7324 Sub 16 Switchgear Replacement 688,000 687,472 52.8 � 2,144,400 (188,000) _ 1,956,528_ 1.,664,590 - 291,938 7326 Equipment Replacement FY 15-FY 24 406,0[)0 356,898 49,102 460,000 5090102 95,884 413,218 7327 Headwork's Screenin Upgrade 9000000 756,172 143,828 1,600,000 1,743,828 1.45,085 1,598,743 7329 MHF Burner Upgrade 100,000 46,385 53,615 270,000 323,615 48,945 - 274,670 7330 Piping Renovation Phase 9 _-__ 241,000 - --- - 241,000 115,942 125,058 7339 T.Plant Control System I/O Replacement 20,000- 12,631 7,369 304,000 307,369 1,929 305,440 7341 WC/Grayson Creek Levee Rehab 150,000 1500000 - 154,{]04 7343 TP Master Plan _ - 1,715,000 11712,568 2,432 800,000 (315,000) 487,432 571208 _430,224 7348 Solids Handling Facility improvements - - J- Rounding - - 400,040 1,950,000 2,350,000 34,021 . 2,315,979 - - 5 Total'FY 2016-17 TP Amount 27,396,360 26,422,OSS 974,305 13,325,000 1,429,000 15,528,305 308+61,279 11,66700.31 Cal."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 - - - -- P C5 N.\Accounting\GMTEMP1\Financials and Closingr201.7 Financials\Capital Project report-Period 6 FY 16 17 Dec 16 PROGRAM/GM18SL4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT y_ PERIOD ENDING: 12/31/2016 PERIOD 6/2017 A B C(A-B E F(C+D+E) G H F 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 2016-1.7 FY 2016-17 FY 2016-17 � FY 16/17 TYPE Gl General Improvements 8207 General Security and Access $ 47,616.0 47,616 - - - _ - 8227 GDI Treatment Plant 2221444 222,444 42,556 42,556 42,556 8230 Capital Legal Services 118,6+65 -- 118,665 , - 20,000 20,000 4,323 15,677 8232 GDI SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 - 4,665 (4,665) - - - 8233 CSOD Facillty Improvements 173,697 173,697 - - 25,000 I - 25,000 - 25,000 8234 HOB Improvements 637,025 637,025 - 447,000 447,000 4150959 31,041 8236 District Easements 123,382 123,382 - 15,000 4,665 19,665 6,842 12,823 - 8237 Buffer and Rental Improvements 2 1 - P 66,8 6 266,$16 50,00[0 , 500000 24,902 25,098 8238 Asset Management 1,047,921. 10047,921 - 800,000 141,264 941,264 457,336 483,928 8239 POD Office Improvements 477,356 477,356 - 1200410 - - 120,410 - 120,410 8240 IT Development 1,518,794 1,132,628 3861165 900,000 1"286,166 2014,727 1,081,439 8242 CMMS Replacement 385,470 385,470 - 134,021 155,510 289,530 137,247 _ 152,283 8243 Server Room Relocation -- --102,204 102,204 - 650,400 (296,774) 353,226 12,709 340,517_ 8516 District Equipment Acquisition 450,000 421,112 28.888 76,0000 104,888 32,509 � 72,379 - 8517 Vehicle Replacement Program - - - 524,000 ! 5240000 98,319 4250681_�- 9999 Capital Project{Clearing (Accounting Use Only)** 60,000 - 60► i - - 60,000 (3� _---60, 3 Rour�din � - 7 - Total FY 2416-17 GI Amount - , -- 6,6004,612 $ 60129158. _ � 1394,870, 2,888 842 ** 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 EY 16/17 driven by changes from allocation budget process to Expenditure driven process. Col,"E"Orange: Transfers N:1Accounting\GMTEMPJ.\Financials and Closing\2017 Financials\Capital Project report-Period 6 FY 16 17 Dec 16 PROGRAM/GM185L4-Mod ifled In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31./2016 PERIOD 6/2017 B C(A-B) :EM F(C+D+IE) :G] H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ - BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES ;SPENT IN REMAINING BUDGET NO PRCIJECT 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 RW Recycled Wat_gr 7340 Refinery REW 354,536 -_a-354,536 - 40,000 40,000 - -- 8,769 31,231 7306 Zane 1 Recycled(Nater 430,079 430,079 - 370815 37,815 15,408 22,407 7344 Recycled Water Planning _ _ 102,185 102,185 _ 15,665 86,520 7345 Filter Plant 108,681 108,681 - 200,000 (8,000) 192,000 61,627 130t373 7346 Surge Analysis 16-17 - - - - 55,()00' 55,000 _ 55,000 7347 Rew Automated Fill Station _ _ - - _ -87,327 87,327 - 15,000 19,000 340004 32,640 1,360 7350 Residential Fill Station Improv 282,354 82,354 200,000 50,000 250,008 213,045 36,955 LRO-UndinE - Total FY 2016-17 RW Amount $ -- 1,262,977 1,062,977 200,000 500,000 11,000 7110000 3471154 .-. - 363,847 CONTINGENCY-ALL PROGRAMS 1,450,040 (1,4400000) 10,000- 1.0.000 GRAND TOTAL 54,017,1.62 50,932,276 3,084,886 36,808,756 0 39,893p642 - 1 - 5,710,121 24,183,520 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 6 FY 16 17 Dec 16 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS DECEMBER,2016 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.D.M. PURCHASE E.Q.M. E.Q.M. %of CURRENT B.D.M. E.Q.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2190 ---- 1 (1) 13,600,000 10,100,000 3,500,000 13,600,000 13,613,494 19.83% 6,771.26 34,462.74 41,234.00 911 JP Morgan Comm Paper 04/27/16 01120/17 20 1.03 4,961,661 5,000,000 5,000,000 4,997,696 7.29% 41434.72 21,887.50 26,322.22 912 Standard Charter Comm Paper 04/27/16 01/26/17 26 1.05 4,960,042 5,000,000 5,000,000 4,997,597 7.29% 4,520.83 27,312.49 26,833.32 913 ABBEY YCD 04/27/16 04/27/17 117 1.18 5,000,000 5,000,000 5,000,000 5,002,973 7.29% 5,080.56 25,075.02 30,155.58 914 US Gov't T-Bill 12/22/16 12/07/17 350 0.84 4,960,139 0 5,000,000 5,000,000 4,962,350 7.29% 1,338.89 0.00 1,338.89 915 US Gov't T-Bill 12/22/16 12/07/17 350 0.84 4,960,139 0 5,000,000 5,000,000 4,962,350 7.29% 1,338.89 0.00 1,338.89 916 US Gov't T-Bill 12/22/16 12107117 350 0.84 4,960,139 0 5,000,000 5,000,000 4,962,350 7.29% 1,338.89 0.00 1,338.89 917 US Gov't FHLB 12122116 07/20/17 210 0.64 4,981,625 0 5,000,000 5,000,000 4,984,050 7.29% 875.00 0.00 875.00 918 US Gov't FHLB 12/22/16 07/20/17 210 0.64 4,981,625 0 5,000,000 5,000,000 4,984,050 7.29% 875.00 0.00 875.00 919 US Gov't FHLB 12/22/16 07/20/17 210 0.64 4,981,625 0 5,000,000 5,000,000 4,984,050 7.29% 875.00 0.00 875.00 920 US Gov't FHLB 12122/16 07/20/17 210 0.64 4,981,625 0 5,000,000 5,000,000 4,984,050 7.29% 875.00 0.00 875.00 921 Union Bank of CA YCD 12/22/16 06/20/17 180 0.72 4,982,000 0 5,000,000 5,000,000 4,969,932 7.29% 1,000.00 0.00 1,000.00 (4) 68,310,619 25,100,000 43,500,000 68,600,000 68,404,941 100.00% 29,324.04 103,737.75 133,061.79 (3) (5) (6) 37,077.02 37,077.02 29,324.04 140,814.77 170,138.81 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of December,2016 was 0.710°/x. (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 0.908%. (4) The market value of the portfolio on December 31,2016 was$68,404,941. 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 1/12/17, 10:04:19 2017 STATEMENT OF NET POSITION PAGE 5 PROGRAM /GM263L ACCOUNTING PERIOD 5/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2016 ------------------------------------------------------------------------------------------------------__-_------___------------------_ 003 SELF-INSURANCE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS CASH 495,203.30 TEMPORARY INVESTMENTS 5,200,000.00 ACCRUED INTEREST A/R 9,559.10 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 920,000.00 DUE FROM SIC .00 DUE FROM DEBT FUND .00 -------------- TOTAL ASSETS 7,624,762.40 LIABILITIES DUE TO R/E 920,000.00- DUE TO SIC .00 DUE TO DEBT FUND .00 ACCOUNTS PAYABLE 3,308.59- SALES TAX PAYABLE .00 GASB10 ACTUARIAL RESERVE 1,500,000.00- UNEARNED INTEREST .00 UNAMORTIZED DISCOUNT .00 ------------- TOTAL LIABILITIES 2,423,308.59-- FUND EQUITY RESERVE FOR ENCUMBRANCES .00 GENERAL LIABILITY .00 EMPLOYMENT/POLLUTION RISK 5,000,000.00- INS PREMS/CLAIMS/LAWSUITS 151,061.15 AVAILABLE FUND BALANCE .00 EXPENDITURE SUMMARY 575,535.89 REVENUE SUMMARY 938,050.85- ------------- TOTAL FUND EQUITY 5,201,453.81- -------------- TOTAL LIABILITIES AND FUND EQUITY 7,624,762.40- -------------- -------------- PREPARED 01/12/17, 10:15:04 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFREV SELF-INSURANCE REVENUE REPORT ACCOUNTING PERIOD 07/2017 PERIOD ENDING: 12/31/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET $ 4501 INTEREST 243 797 554 227.98 1,458 4,185 2,727 187.04 2,920 143.32 7301 SUBROGATION RECOVERIES ❑ ❑ 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 243 797 554 227.98 1,458 4,185 2,727 187.04 2,920 143.32 4501 INTEREST 579 0 579- 100.00- 3,474 12- 3,486- 100.35- 6,950 .17- 7301 SUBROGATION RECOVERIES 0 0 0 .U0 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 ❑ .00 0 .00 * SUB-FUND B 579 0 579- 100.00- 3,474 12- 3,486- 100.35- 6,950 .17- 4501 INTEREST 210 2,656 2,446 1,164.76 1,260 13,878 12,618 1,001.43 2,530 548.54 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 2,656 2,446 1,164.76 921,260 933,878 12,618 1.37 995,505 93.81 ------------ ------------- -------------- --------- ------------ ------------ ------------ --------- ------------- --------- 1,032 3,453 2,421 234.59 926,192 938,051 11,859 1.28 1,005,375 93.30 PREPARED 01/12/17, 10:15:42 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM SELFEXP SELF-INSURANCE EXPENSE REPORT ACCOUNTING PERIOD 07/2017 PERIOD ENDING: 12/31/16 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance Budget Actual variance W BUDGET 96 1420 LOSSES 79,166 5,391 73,775. 93.19 474,996 23,195 451,801 95.12 950,000 2.44 1421 LEGAL SERVICES 12,500 0 12,500 100.00 75,000 234 74,766 99.69 150,000 .16 1422 TECHNICAL SERVICES 4,166 0 4,166 100.00 24,396 11,214 13,782 55.14 50,000 22.43 * SUS-FUND A 95,832 5,391 90,441 94.37 574,992 34,643 540,349 93.98 11150,000 3.01 1420 LOSSES 8,333 0 8,333 100.00 49,998 0 49,998 100.00 100,000 .00 1421 LEGAL SERVICES 4,166 0 4,166 100.00 24,996 301 24,695 98.80 50,000 .60 1422 TECHNICAL SERVICES 1,250 0 1,250 100.00 7,500 0 7,500 100.00 15,000 .00 * SUB-FUND S 13,745 0 13,749 100.00 82,494 301 82,193 99.64 165,000 .18 1420 LOSSES 2,083 0 2,083 100.00 12,498 0 12,498 100.00 25,000 .00 1421 LEGAL SERVICES 0 0 0 .00 0 0 0 .00 0 .00 1422 TECHNICAL SERVICES 0 0 O .00 0 0 0 .00 0 .00 1423 LIABILITY 114SURANCE 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 0 166 100.00 996 0 996 100.00 2,000 .00 * SUS-FUND C 2,249 0 2,249 100.00 588,494 540,592 47,902 8.14 602,000 89.80 111,830 5,391 106,439 95.18 1,245,980 575,536 670,444 53.81 1,917,000 30.02 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS DECEMBER,2016 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.D.M. E.O.M %of CURRENT B.O.M. f.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 5,500,000 700,000 60200,000 6,206,152 100.00% 3,452.74 14,807.52 180260.26 (3) 5,500,000 5,500,000 700,000 6,200,000 6,206,152 100.00% 3,452.74 14,807.52 18,260.26 (2) (100.4'1) (100.41) 3,452.74 14,707.11 18,159.85 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of December,2016 was 0.710%. (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 0.710%. (4) The market value of the portfolio on December 31,2016 was$5,206,152. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. PREPARED 1/12/17. 10:04:19 2017 STATEMENT OF NET POSITION PAGE 6 PROGRAM /GM263L ACCOUNTING PERIOD 6/2017 CENTRAL CONTRA COSTA SANITARY DISTRICT AS OF 12/31/2016 ------------------------------------------------------------------------------------------------------------------------------------ 004 DEBT SERVICE ------------------------------------------------------------------------------------------------------------------------------------ CURRENT ASSETS DEPOSIT W/TRUSTEE-RESERVE 4,856,450.00 BOND ISSUANCE COSTS .00 REVENUE BONI> RESERVE CASH .00 ACCRUED INTEREST A/R 99.180.70 DUE FROM R/E 3,748,310.00 DUE FROM S/C 64,742.00 DUE FROM S/I .00 -------------- TOTAL ASSETS 8,768,682.70 LIABILITIES DUE TO R/E .00 DUE TO S/C 3,18$,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 3,748,310.00- ------------- TOTAL FUND EQUITY 26,280,020.57 --------------- TOTAL LIABILITIES AND FUND EQUITY 8,768,682..70- -------------- -------------- PREPARED 01/12/17, 10:15:00 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 PROGRAM DEBTREV DEBT SERVICE FUND REVENUE REPORT ACCOUNTING PERIOD 07/2017 PERIOD ENDING: 12/31/20-16 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance Budget Actual Variance BUDGET 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 42,497 .00 4640 TAX REVENUE 3,748,310 3,748,310 0 .00 3,748,310 3,748,310 0 .00 3,748,310 100.00 * REVENUE 3,748,310 3,748,310 0 .00 3,748,310 3,748,310 0 .00 3,790,807 98.88 3,748,310 3,748,310 0 .00 3,748,310 3,748,310 0 .00 3,790,807 98.88 PREPARED 01/12/17, 10:14:58 CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE I PROGRAM DEBTEXP DEBT SERVICE FUND EXPENSE REPORT ACCOUNTING PERIOD 07/2017 PERIOD ENDING: 12/31/2016 ------ MONTH-TO-DATE -------- ------ YEAR-TO-DATE -------- ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance v 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