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HomeMy WebLinkAbout07.b. Receive December 2016 Financial Statements and Investment ReportsCENTRAL CONTRA COSTA SANITARY DISTRICT January 12, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLOn' FROM: JAMIE KING SUBJECT: O&M Variance Anal is The following are brief year-to-date variance explanations through period ending December, 2016: thd, 0 & M Revenues: Total 0 & M Expenses (variances > $100K}: Total Labor Charges Chemicals Repairs & Maintenance Professional & Legal Svc Outside Services Materials & Supplies All Other YTD Budgeted YTD Fav/(Unfav) Actual Variance 41,140,138 40,455,831 (684, 307) 33,476,238 31,776,669 1,699,569 924,992 812,192 112,800 2,146,708 1,660,542 486,166 306,243 163,158 143,085 1,926,991 1,389,922 537,069 1,025,154 912,067 113,087 4,661,178 4,542,838 118,340 Total 44,467,504 41,257,388 3,210,116 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 percentage in April. Expenses are typically lower in the beginning of the year. Some positions budgeted are filled later in the fiscal year resulting in savings. Chemical is purchased sporadically throughout the year rather than monthly as is budgeted. The variance should be reduced by year-end. Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the year. Delay in legal bills in addition to budgeted legal expenses not yet incurred. Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. 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. Multiple account categories. Lower than budgeted expenses thus far for Utilities, Hauling & Disposal, and Other Expenses. 7.b. CENTRAL CONTRA COSTA SANITARY DISTRICT January 12, 2017 TO: THE BOARD OF DIREC ORS VIA: THEA VASSALLO FROM: JAMIE KING 110,0 SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending December 31, 2016: S/C Revenues: YTD YTD Fav/(Unfav) Budgeted Actual Variance Total 16,322,686 14,707,672 (1,615,014) S/C Expenses: 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 installment in April to be greater than budgeted. FY YTD FY Budget* Actual Remaining % Spent Total 36,808,756 15,710,121 21,098,635 * Excludes 15116 carry-over ($3,084,886) arA 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 PREPAID 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 SIC 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 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 2 ACCOUNTING PERIOD 6/2017 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 4,308.43 - 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 CONTRIBUTED SEWER LINES CAPITAL COST SHARING STATE & FED CAPITAL GRANT GENERAL FIXED ASSET GROUP AVAILABLE FUND BALANCE EXPENDITURE SUMMARY REVENUE SUMMARY .00 154, 863, 631.39- 104,214,795.51- 75,301,279.00- 186,155,142.02- 20,723,314.72- 41,257,377.99 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 PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT REVENUE SUMMARY REPORT 50% OF YEAR LAPSED PERIOD ENDING: 12/31/2016 PAGE 1 ACCOUNTING PERIOD 6/2017 FUND 001 RUNNING EXPENSE OBJ NO ACCOUNT TITLE ESTIMATE MONTH -TO -DATE ACTUAL VARIANCE $ ESTIMATE YEAR-TO-DATE ACTUAL VARIANCE ANNUAL $ ESTIMATE $ 2200 SEWER SVC CHARGE --COUNTER 16,250 12,694 2300 SEWER SVC CHRG-COUNTY 38,436,750 37,017,761 2400 SEWER SVC CHRG-DIRECT 0 1,345- 2500 SEWER SVC CHRG-PRIOR YEAR 6,666- 13,945 - SEWER SERVICE CHARGES 2600 SERVICE CHARGES -CONCORD SERVICE CHARGES - CONCORD 1000 PERMIT/APPLICATION FEES 1700 SEPTIC TANK DUMPING 1900 OVERTIME INSPECTION 2000 SIDE SEWER INSPECTION 2700 SALES 2900 OTHER SERVICE CHARGES 3000- INDUSTRIAL PERMIT FEES 3200 NEW INDUSTRY PERMIT FEES 3301 POLLUTION PREVENTION 3500 LEASE RENTAL INCOME 3600 PRETREATMENT PROGRAM FINE 3801 RECYCLED WATER 4300 ANNEXATION CHARGES 4500 INTEREST INCOME 5500 STORMWATER PROGRAM 5600 HOUSE HAZARD WASTE REIMB 6000 MISCELLANEOUS INCOME 6400 RIGHT-OF-WAY FEES 38,446,334 37,015,165 0 0 33, 333 6,000 1,500 68,333 83 14,333 8,750 1,250 2,500 210,300 166 16,166 4,583 0 77, 500 7,000 7,500 0 OTHER REVENUES 459,297 3,556- 21.9- 97,500 166,904 1,418,989- 3.7- 38,436,750 36,390,189 1,345- .0 1,100,000 1,621,852 7,279-109.2 39,996- 30,765- 1,431,169- 3.7- 39,594,254 38,748,180 o v .0 0 0 ✓ o .0 0 0 53,510 20,177 60.5 6,146 146 2.4 603 897- 59.8- 84,630 16,297 23.8 30 53- 63.9- O 14,333-100.0- 28,136 19,386 221.6 1,600 350 28.0 O 2,500-100.0- 33,314 176,986- 84.2- O 166-100.0- 281 15,885- 98.3- 1,680 2,903- 63.3- 2- 2- .0 O 77,500-100.0- 2,817 4,183- 59.8- 6,998 502- 6.7- ❑ 0 .0 199,998 36,000 9,000 409,998 498 85,998 52,500 7,500 15,000 408, 900 996 49,998 27,498 0 155,000 42,000 45,000 0 321,178 37,344 9,754 596,971 345 466 35,568 9,463 10,979 253,382 0 188,810 107, 714 22 79, 688 35,178 20, 789 0 219,743 239,554- 52.2- 1,545,884 1,707,651 69,404 1,446,561 521,852 9,231 71.2 195,000 85.6 - 3.8- 69,885,000 52.9 47.4 1,100,000 147.4 23.1- 80,000- 38.5 846,074- 2.1- 71,100,000 54.5 O .0 14, 790, 000 .0 0 .0 14,790,000 .0 121,180 60.6 1,344 3.7 754 8.4 186,973 45.6 153- 30.7- 85,532- 99.5- 16,932- 32.3- 1,963 2.3- 1,963 26.2 4,021- 26.8- 155,518- 38.0- 996-100.0- 138,812 277.6 80,216 291.7 22 .0 75,312- 48.6- 6,822- 16.2- 24,211- 53.8- ✓ .o 400,000 72,000 18,000 820,000 1,000 172,000 105,000 15, 000 30,000 616,200 2,000 100,000 55,000 233,000 310,000 888,000 90,000 0 80.3 51.9 54.2 72.8 34.5 .3 33.9 63.1 36.6 41.1 .0 188.8 195.8 .0 25.7 4.0 23.1 .0 161,767 10.5 3,927,200 43.5 FUND TOTALS 38,905,631 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 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 50% OF YEAR LAPSED PERIOD ENDING: 12/31/2016 PAGE 1 ACCOUNTING PERIOD 6/2017 OBJ NO ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE % ANNUAL BUDGET % 0101 SALARIES & WAGES-MGMNT. 0102 SALARIES & WAGES -NON MGMT 0103 SALARIES & WAGES -COMP ABS 0105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY 0115 REW WAGE TRANSFER 274,010 2,385,746 25,000 88,265 26, 830 36,664- 1 SALARIES & WAGES 2,763,152 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB 0207 DENTAL INSURANCE 0208 LONG-TERM DISABILITY INS 0209 LIFE INSURANCE 0211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY 0213 OPEB CONTRIBUTION 0214 ADDITIONAL CONTRIBUTIONS 0215 REW BENEFIT TRANSFER EMPLOYEE BENEFITS 0250 CAPITALIZED ADM OVERHEAD CAPITALIZED ADM OVERHEAD 33,558 3,333 38, 388 980,138 1,472,224 150,288 73,322 6,330 15,775 30,000 96,582- 0 0 0 27❑,781 2,220,836 20,414 73,127 32,007 0 0 2,617,165 30,626 0 37,171 1,026,650 1,366,888 94,211 73,256 5,493 9,135 0 0 0 1 2,706,774 2,643,431 312,043- 287,805- 312,043- 287,805 - TOTAL LABOR CHARGES 5,157,923 4,972,791 0301 DIRECTOR MEETING FEES 0302 BOARD. TRAINING AND CONF 0303 BOARD HEALTH BENEFITS DIRECTOR FEES & EXPENSES 4,708 3,228 4,166 195 5,171 5,288 14,045 8,711 0402 LIME 31,600 9,501 0403 POLYMER 21,733 1,978 0404 BOILER CHEMICALS 5,800 0 0406 OTHER CHEMICALS 47,833 54,349 0407 HYPOCHLORITE 17, 916 17,421 0408 SODIUM HYDROXIDE 0 1,095 CHEMICALS 124,882 84,344 0501 ELECTRICAL 0502- NATURAL GAS 126,214 181,346 168,374 119,345 3,229 1.2 164,910 6.9 4,586 18.3 15,142 17.2 5,177- 19.3- 36,664-100.0 1 100.0 1,644,060 14,314,476 150,000 529,614 160,980 219,984- 6 1,513,391 13,349,022 177,580 466,032 184,313 0 0 146,027 5.3 16,579,152 15,690,338 2,932 8.7 201,348 3,333 100.0 19,998 1,217 3.2 230,328 46,512- 4.7- 5,880,828 105,336 7.2 8,833,344 56,077 37.3 66 .1 837 13.2 6,640 42.1 30,000 100.0 96,582-100.0 ❑ .0 ❑ .0 1- .❑ 901,728 439,932 37,980 94,65❑ 180,000 579,452- 2,528,700 0 0 185,306 16,843 223,576 5,577,238 8,086,355 788,678 437, 130 32,393 53,707 20,410- 0 2,528,700 0 0 130,669 7.9 3,288,187 965,454 6.7 28,629,157 27,580- 18.4- 300,000 63,582 12.0 1,059,363 23,333- 14.5- 322,000 219,984-100.❑ 440,000- 6 100.0 0 46.0 46.6 59.2 44.0 57.2 .0 .0 888,814 5.4 33,158,707 47.3 16,042 3,155 6,752 303, 590 746, 989 113,050 2,802 5,587 40,943 200,410 579,492 0 0 8.0 15.8 2.9 5.2 8.5 12.5 .6 14.7 43.3 111.3 - 100.0 .0 .0 .❑ 402,948 40,00❑ 460,899 11,761,900 17, 666, 949 1,803,672 880,109 76,165 189,562 360,000 1,159,000- 46.0 42.1 48.5 47.4 45.8 43.7 49.7 42.5 28.3 5.7- .0 2,528,700 100.0 2,500,000 .0 0 .0 63,343 2.3 18,769,344 17,909,516 859,828 4.6 37,511,904 47.7 24,238- 7.8 1,872,258- 1,823,185- 49,073- 2.6 3,744,593- 48.7 24,238- 7.8 1,872,258- 1,823,185- 49,073- 2.6 3,744,593- 48.7 185,132 3.6 33,476,238 31,776,669 1,699,569 1,480 31.4 3,971 95.3 117- 2.3- 5,334 38.0 22,099 69.9 19,755 90.9 5,800 100.0 6,516- 13.6- 495 2.8 1,095- .0 40,538 32.5 55,132- 43.7- 49,029 29.1 28,248 24,996 31, 026 23,255 10,396 31,784 84,270 65,435 190,000 188,666 129,998 107,602 35,000 70,437 287,498 321,964 107,496 113,386 175,000 10,137 924,992 812,192 757,284 902,702 843,578 785,577 5.1 66,926,018 47.5 4,993 17.7 14,600 58.4 758- 2.4- 18,835 22.4 1,334 .7 22,396 17.2 35,437-101.2- 34,466- 12.0- 5,890- 5.5- 164,863 94.2 112,800 12.2 56,500 41.2 50,000 20.8 62,055 51.2 168,555 38.8 380,000 49.6 260,000 41.4 70,000 100.6 575,000 56.0 215,000 52.7 420,000 2.4 1,920,000 42.3 145,418- 19.2- 1,514,600 59.6 58,001 6.9 2,020,500 38.9 0 PREPARED 1/12/17, 10:04:36 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 50% OF YEAR LAPSED PERIOD ENDING: 12/31/2016 PAGE 2 ACCOUNTING PERIOD 6/2017 OBJ NO ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE $ ANNUAL BUDGET $ 0503 LAND -FILL GAS 0504 WATER 0505 TELEPHONE UTILITIES 0601 OUTSIDE VEH/EQUIP REPAIR 0602 VEHIC/EQUIP REPAIR MAINT 0603 GENERAL REPAIRS & MAINT 0604 OUTSIDE REPAIRS & MAINT 0605 COMPUTER REPAIRS & MAINT 0606 REAL PROPERTY REPAIRS REPAIRS & MAINTENANCE 0701 ASH REMOVAL 0702 SLUDGE REMOVAL 0703 GRIT REMOVAL 0704 JANITORIAL & REFUSE REMOV 0705 SPOILS REMOVAL ❑706 HAZARDOUS WASTE DISPOSAL HAULING & DISPOSAL 0801 PROFESSIONAL SERVICES ❑802 LEGAL SERVICES -BOARD 0803 LEGAL SERVICES -STAFF PROFESSIONAL & LEGAL SERV 0901 OUTSIDE SAFETY SERVICES 0902 TECHNICAL SERVICES 0903 DATA PROCESSING SERVICES 0904 OTHER PUBLIC AGENCY SERVS 0905 REPROGRAPHIC SERVICES 0906 RECRUITMENT OUTSIDE SERVICES 1001 SELF-INSURANCE EXPENSE SELF-INSURANCE EXPENSE 1101 OFFICE EQUIPMENT/SUPPLIES 1102 GASOLINE, OIL & FUEL 1103 OPERATING SUPPLIES 1104 OPERATING FUEL 1105 LABORATORY SUPPLIES 1106 SAFETY SUPPLIES 1108 INVENTORY OVER/SHORT MATERIALS & SUPPLIES 30,000 8,394 26,660 359,642 4,583 18,833 93, 703 243,128 71, 718 3,250 435,215 12,400 2,083 1,250 25,109 3,333 24,974 69,149 13,907 8,333 31, 981 54,221 10, 765 295,992 25 101, 586 1,707 3, 916 413, 991 0 0 24, 535 13,775 23,491 362,492 1,680 9,135 63,687 86,298 153,887 0 314,687 13,808 0 821 29,763 0 4,217 48,609 10,063 8,333 19, 560 37, 956 245- 143,674 0 100, 452 0 22,004 265,885 0 14,944 11,688 22,666 7,996 102,791 89,769 3,166 0 12,582 10,047 18,821 3,845 0 687 174,970 124,032 5,465 18.2 180,000 105,348 5,381- 64.1- 50,364 47,780 3,169 11.9 159,960 120,513 2,850- .8- 1,991,186 1,961,920 2,903 63.3 9,698 51.5 30,016 32.❑ 156,830 64.5 82,169-114.6 3,250 100.0 120,528 27.7 27,498 112,998 517,218 1,039,186 - 430,308 19,500 10, 514 65,899 386, 909 789,334 402,498 5,388 2,146,708 1,660,542 1,408- 11.4- 74,000 71,622 2,083 100.0 12,498 0 429 34.3 7,500 2,515 4,654- 18.5- 150,654 159,406 3,333 100.0 19,998 714 20,757 83.1 167,844 179,584 432,494 413,841 20,540 29.7 3,844 27.6 O .0 12,421 38.8 16,265 30.0 11,010 102.3 152,318 51.5 25 100.0 1,134 1.1 1,707 100.0 18,088-461.9- 148,106 35.8 O .0 ❑ .❑ 3,256 21.8 14,670 64.7 13,022 12.7 3,166 100.0 2,535 20.1 14,976 79.6 687- .0 74,359 39,737 49,998 24,498 181,886 98,923 306,243 163,158 64,590 26,367 1,658,997 1,128,038 150 0 169,516 171,956 10,242 326 23,496 63,235 1,926,991 920,000 920,000 89,664 113,330 616,746 18,996 75,492 110, 926 0 1,389,922 920,000 920,000 64,609 71,293 687,028 6,193 56,242 30, 874 4,172 - 74,652 41.5 360,000 29.3 2,584 5.1 1❑❑,750 47.4 39,447 24.7 319,94❑ 37.7 29,266 1.5 4,315,790 45.5 16,984 61.8 55,000 19.1 47,099 41.7 226,000 29.2 130,309 25.2 1,124,500 34.4 249,852 24.0 2,917,702 27.1 27,810 6.5 860,650 46.8 14,112 72.4 39,000 13.8 486,166 22.6 5,222,852 31.8 2,378 3.2 12,498 100.0 4,985 66.5 8,752- 5.8- 19,284 96.4 11,740- 7.0- 148,000 48.4 25,000 .0 15,000 16.8 301,350 52.9 40,000 1.8 411,700 43.6 18,653 4.3 941,050 44.0 34,622 46.6 166,900 23.8 25,500 51.0 100,000 24.5 82,963 45.6 363,850 27.2 143,085 46.7 630,750 25.9 38,223 59.2 129,200 20.4 530,959 32.0 3,472,075 32.5 150 100.0 300 .0 2,440- 1.4- 311,100 55.3 9,916 96.8 20,500 1.6 39,739-169.1- 47,000 134.5 537,069 27.9 3,980,175 34.9 O .0 920,000 100.0 O .0 920,000 100.0 25, 055 42,037 70,282 12, 803 19,250 80,052 4,172 27.9 37.1 - 11.4 67.4 25.5 72.2 .0 179,400 272,000 - 1,233,650 38,000 151,000 225,975 0 36.0 26.2 55.7 16.3 37.2 13.7 .0 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 PROGRAM /GM275L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DISTRICT 50% OF YEAR LAPSED PERIOD ENDING: 12/31/2016 PAGE 3 ACCOUNTING PERIOD 6/2017 OBJ NO ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE $ BUDGET YEAR-TO-DATE ACTUAL VARIANCE ANNUAL BUDGET % 1201 RENTS & LEASES 1202 PUBLIC AGENCY FEES 1203 PUBLIC INFORMATION 1204 TUITION REIMBURSEMENT 1205 TECH TRAIN, CONF & MEETS 1206 CERTIFICATION & LICENSES 1208 SUBSCRIPTION/PUBLICATION 1209 MILEAGE REIMBURSEMENTS 1210 PUBLIC NOTICES 1211 OUTSIDE ORGANIZATION FEES 1212 EMPLOYEE MEMBERSHIPS 1213 MISCELLANEOUS 1214 ELECTION EXPENSE 1216 PROFESSIONAL EXP REIMB OTHER EXPENSES NET EXPENSES TOTAL EXPENSE 15,050 47,895 37,832 4,684 20,867 2,316 11,392 907 507 6,219 4,101 4,850 0 10,000 166,620 6,970,658 6,970,658 11,949 221,594 7,979 0 7, 094 204 373 841 0 25,000 1,534 726 0 0 277,294 6,496,801 6,496,801 3,101 20.6 173,699-362.7- 29,853 78.9 4,684 100.0 13,773 66.0 2,112 91.2 11,019 96.7 66 7.3 507 100.0 18,781-302.0- 2,567 62.6 4,124 85.0 0 .0 10,000 100.0 95,474 287,370 152,576 28, 104 125,202 13, 896 23,852 5,442 3,042 388,314 24,606 29,100 0 56,25❑ 75,200 461,013 108,471 1,195 91,959 9,968 2,373 3,190 655 372,617 24,958 30, 043 0 0 20,274 173,643- 44,105 26,909 33,243 3, 928 21,479 2,252 2,387 15,697 352 - 21.2 60.4- 28.9 95.7 26.6 28.3 90.1 41.4 78.5 4.0 1.4- 943- 3.2- 0 .0 56,250 100.0 180,701 574,777 454,000 56,250 250,525 27, 962 38,909 10, 980 6,100 457,864 49,325 58,310 400,000 12❑,000 41.6 80.2 23.9 2.1 36.7 35.6 6.1 29.1 10.7 81.4 50.6 51.5 .0 .❑ 110,674- 66.4- 1,233,228 1,181,642 51,586 4.2 2,685,703 44.0 473,857 6.8 44,467,504 41,257,388 3,210,116 7.2 89,810,918 45.9 473,857 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 PROGRAM /GM278L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) RUNNING EXPENSE FUND PERIOD ENDING: 12/31/2016 PAGE 1 ACCOUNTING PERIOD 6/2017 ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE % ANNUAL BUDGET % SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD DIRECTOR FEES & EXPENSES UTILITIES REPAIRS & MAINTENANCE PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES SELF-INSURANCE EXPENSE MATERIALS & SUPPLIES OTHER EXPENSES ADMINISTRATION SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES ENGINEERING SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES COLLECTION SYSTEM OPS. SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES 544,985 886,984 3,597- 14,045 7,920 69,866 42,017 130,729 0 19, 711 62, 923 523,493 907,487 2,919- 8,711 9,168 151,543 24,963 75,088 0 9,246 13, 057 1,775,603 1,719,837 748,077 579, 172 282,846- 14,757 15,446 25,915 10,081 224, 284 29,705 25,046 732, 387 566, 393 277,236- 14,639 1,468 8,262 10,956 157,168 19,640 4,875 1,393,637 1,238,552 508,992 457,075 4,320- 11,615 135, 957 10, 916 416 8,890 64,507 11,905 475, 168 430,474 674- 14,074 33,634 8,825 1,822 12,463 59,149 18,694 1,205,953 1,053,629 820, 842 689,709 21,280- 82, 050 267, 556 184,424 31,585 541 26,874 57,073 59,409 736,536 612,051 6,976- 40,039 210,922 87, 874 30, 732 215 17,416 34,468 215,668 21,492 3.9 20,503- 2.1- 678- .1- 678- 18.8 5,334 38.0 1,248- 15.8- 81,677-116.9- 17,054 40.6 55,641 42.6 0 .0 10,485 53.1 49,866 79.2 3,269,910 7,850,604 21,582- 84,270 47,520 419, 196 233,019 828,874 920,000 118,386 301,622 3,094,401 7,360,427 15,251- 65,435 49,317 387,892 109, 792 641, 574 920,000 66,584 184,826 55,766 3.1 14,051,819 12,864,997 15,690 2.1 12,779 2.2 5,610- 2.0 118 .8 13,978 90.5 17,653 68.1 875- 8.7- 67,116 29.9 10,065 33.9 24,171 83.2 4,488,462 3,475,032 1,697,076 88, 542 92,676 173,490 60,486 744,249 178,230 449, 776 4,329,908 3,425,763 - 1,731,983- 81,596 29,247 188,715 35, 056 550,384 130, 990 388, 587 155,085 11.1 8,053,867 7,428,263 33,824 6.6 26,601 5.8 3,646- 84.4 2,459- 21.2- 102,323 75.3 2,091 19.2 1,406-338.0- 3,573- 40.2- 5,358 8.3 6,789- 57.0- 3,053,952 7.0- 3,053,952 2,742,450 25,920- 69,690 5,920- 69,690 530, 742 65,496 2,496 53, 340 364,376 76,604 2,814,671 2,539,355 14,425- 65,135 455, 310 44,417 2,387 80,340 363,495 65,851 152,324 12.6 6,933,226 6,416,536 84,306 77,658 14,304 42,011 56,634 96,550 853 326 9,458 22,605 156,259 10.3 11.3 - 67.2 51.2 21.2 52.4 2.7 60.3 35.2 39.6 - 263.0- 4,925,052 4,138,254 127,680- 668,000 1,438,670 946, 962 189, 110 3,246 161,244 340,438 354,204 4,802,196 4,108,073 61,526- 558,571 1,526- 558,571 1,432,421 694,642 175,967 947 77, 782 333, 986 496,237 175,509 490, 177 6,331- 18,835 ,331- 18,835 1,797- 31,304 123,227 187,300 0 51,802 116,796 5.4 6.2 29.3 22.4 3.8 7.5 52.9 22.6 .0 43.8 38.7 6,539,925 47.3 15,673,019 47.0 43,166- 35.3 168,555 38.8 - 95,040 51.9 838,450 46.3 484,250 22.7 1,760,800 36.4 920,000 100.0 236,825 28.1 1,155,295 16.0 1,186,822 8.4 27,828,993 46.2 158,554 49,269 34,907 6,946 63,429 15,225 25,430 193,865 47,240 61,189 3.5 1.4 2.1- 7.8 68.4 - 8.8- 42.0 26.0 26.5 13.6 8,976,971 48.2 6,950,521 49.3 3,394,165- 51.0 177,100 46.1 185,400 15.8 423,000 44.6 121,000 29.0 1,511,525 36.4 356,550 36.7 591,238 65.7 625,604 7.8 15,899,140 46.7 239,281 7.8 203,095 7.4 11,495- 44.3 4,555 6.5 75,432 14.2 21,079 32.2 109 4.4 27,000- 50.6- 881 .2 10,753 14.0 6,107,988 46.1 5,485,229 46.3 51,854- 27.8 139,400 46.7 1,631,502 27.9 131,000 33.9 5,000 47.7 106,700 75.3 774,150 47.0 142,938 46.1 516,690 7.5 14,472,053 44.3 122,856 30, 181 66,154- 109,429 6,249 252,320 13,143 2,299 83,462 6,452 142,033- 2.5 .7 51.8 16.4 .4 26.6 6.9 70.8 51.8 1.9 40.1- 9,850,196 48.8 8,277,040 49.6 255,408- 24.1 1,406,000 39.7 3,210,700 44.6 2,213,200 31.4 378,250 46.5 6,500 14.6 322,550 24.1 685,000 48.8 713,149 69.6 PREPARED 1/12/17, 10:04:36 PROGRAM /GM278L CENTRAL CONTRA COSTA SANITARY DISTRICT EXPENSE SUMMARY REPORT BY DEPT (SUMMARY) RUNNING EXPENSE FUND PERIOD ENDING: 12/31/2016 PAGE 2 ACCOUNTING PERIOD 6/2017 ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE $ BUDGET YEAR-TO-DATE ACTUAL VARIANCE $ ANNUAL BUDGET $ PLANT OPERATIONS SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES PUMP STATIONS SALARIES & WAGES EMPLOYEE BENEFITS CHEMICALS UTILITIES REPAIRS & MAINTENANCE PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES MATERIALS & SUPPLIES OTHER EXPENSES RECYCLED WATER FUND TOTALS 2,198,783 1,978,945 219,838 10.0 13,037,500 12,619,296 418,204 3.2 26,807,177 47.1 76,706 78,718 2,012- 2.6- 460,236 469,401 9,165- 2.❑- 920,480 51.❑ 54,076 60,491 6,415- 11.9- 324,456 373,920 49,464- 15.2- 648,947 57.6 0 0 0 .0 0 0 ❑ .0 ❑ .0 35,833 39,501 3,668- 10.2- 214,998 218,789 3,791- 1.8- 430,000 50.9 43,211 38,943 4,268 9.9 259,266 258,705 561 .2 518,550 49.9 27,024 40,142 13,118- 48.5- 142,144 91,609 50,535 35.6 324,300 28.2 733 790 57- 7.8- 4,398 4,742 344- 7.8- 8,800 53.9 6,341 3,750 2,591 40.9 38,046 28,574 9,472 24.9 76,100 37.5 3,466 1,529 1,937 55.9 20,796 16,965 3,831 18.4 41,600 40.8 2,751 0 2,751 100.0 16,506 21,141 4,635- 28.1- 33,059 63.9 250,141 263,864 13,723- 5.5- 1,480,846 1,483,846 3,000- .2- 3,001,836 49.4 63,590 70,863 7,273- 11.4- 381,540 179,761 201,779 52.9 763,147 23.6 39,758 66,535 26■777- 67.3- 238,548 101,978 136,570 57.3 477,148 21.4 6,999 4,804 2,195 31.4 41,994 34,832 7,162 17.1 84,000 41.5 14,583 74,746 60,163-412.6- 87,498 74,746 12,752 14.6 175,000 42.7 2,498 26 2,472 99.0 14,988 1,842 13,146 87.7 30,000 6.1 1,166 0 1,166 100.0 6,996 14,976 7,980-114.1- 14,000 107.0 16,873 ❑ 16,873 100.0 101,238 11,268 89,970 88.9 202,500 5.6 488 0 488 100.0 2,928 47 2,881 98.4 5,900 .8 586 25,000 24,414-166.2- 34,516 25,000 9,516 27.6 50,024 50.0 146,541 241,974 35,433- 65.1- 910,246 444,450 465,796 51.2 1,801,719 24.7 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 PROGRAM /GM276L CENTRAL CONTRA COSTA SANITARY DISTRICT SALARY & BENEFITS SUMMARY REPORT BY DISTRICT RUNNING EXPENSE & SEWER CONTRUCTION FUNDS PERIOD ENDING: 12/31/2016 PAGE 1 ACCOUNTING PERIOD 6/2017 OBJ -NO ACCOUNT TITLE BUDGET MONTH -TO -DATE ACTUAL VARIANCE BUDGET YEAR-TO-DATE ACTUAL VARIANCE % ANNUAL BUDGET % 0101 SALARIES & WAGES-MGMNT. 0102 SALARIES & WAGES -NON MGMT ❑103 SALARIES & WAGES -COMP ABS ❑105 OVERTIME 0106 STANDBY PAID 0110 SALARY VACANCY 0115 REW WAGE TRANSFER 0150 CAPITALIZED SALARIES 0151 OVERTIME 0152 SALARY VACANCY SALARIES & WAGES 0201 WORKERS' COMPENSATION INS 0202 STATE UNEMPLOYMENT INSUR 0203 FEDERAL MEDICARE TAX 0204 MEDICAL & HEALTH INSUR 0205 RETIREMENT CONTRIBUTION 0206 DEFERRED COMP. CONTRIB ❑207 DENTAL INSURANCE 0208 LONG-TERM DISABILITY INS 0209 LIFE INSURANCE 0 211 ACCRUED COMPENSATED ABS. 0212 BENEFIT VACANCY 0213 OPEB CONTRIBUTION 0214 ADDITIONAL CONTRIBUTIONS 0215 REW BENEFIT TRANSFER EMPLOYEE BENEFITS TOTAL SALARY AND BENEFITS 274,010 270,781 2,385,746 2,220,836 25,000 20,414 88,269 73,127 26,830 32,007 36,664- 0 1 0 246,250 229,485 10,436 2,982 2,999- 3,016,875 ,999- 3,016,879 2,849,632 34,313 31,219 3,333 D 41,882 40,453 1,026,990 1,067,499 1,612,130 1,489,400 164,461 103,558 77,057 76,632 6,920 6,179 16,418 9,728 30,000 0 96,582- 0 O 0 O 0 ❑ 1 2,916,922 2,824,669 3,229 1.2 1,644,060 164,910 6.9 14,314,476 4,586 18.3 150,000 15,142 17.2 5,177- 19.3- 36,664-100.0 1 100.0 16,765 6.8 7,454 71.4 2,999-100.0 529,614 160, 980 219,984- 6 1,477,500 62,616 17,994 - 1,513,391 13,349,022 177,580 466, 032 184, 313 0 0 1,453,557 17,940 0 167,247 5.5 18,101, 274 17, 161, 835 3,054 9.0 205,878 3,333 100.0 19,998 1,429 3.4 251,292 40,509- 3.9- 6,161,540 122,730 60, 903 425 741 6,690 30,000 x00.0 96,582-100.0 O .0 O .0 1- .0 7.6 9,672,780 37.0 986,766 .6 462,342 10.7 41,520 40.7 98,508 180,000 579,492- 2,528,700 0 0 189, 529 16,843 244,310 5,841,481 8,849,870 867,671 458,063 36,671 57,358 20,410- 0 2,528,700 0 0 92,253 3.2 20,030,232 19,070,086 130,669 7.9 965,454 6.7 27,580- 18.4- 63,582 12.0 23,333- 14.5- 219,984-100.0 6 100.0 23,943 1.6 44,676 71.3 17,994-100.0 3,288,187 28,629,157 300,000 1,059,363 322,000 440,000- 2,955,114 40,000- 2,955,114 125,273 36,000 46.0 46.6 59.2 44.0 57.2 .0 .0 49.2 14.3 .0 939,439 5.2 36,203,094 47.4 16,349 7.9 3,155 15.8 6,982 2.8 320,459 5.2 822,91❑ 8.5 119,095 12.1 4,279 .9 4,849 11.7 41,150 41.8 200,410 111.3 579,492-100.0 O .0 O .0 O .0 412,079 40,000 502, 926 12,324,211 19,345,891 1,973,842 925, 023 83,311 197,366 360,000 1,159,000- 46.0 42.1 48.6 47.4 45.7 44.0 49.5 44.0 29.1 5.7- 2,528,700 .7- 2,528,700 100.0 2,500,000 .0 0 .0 960,146 4.8 40,034,349 47.6 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 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 3 ACCOUNTING PERIOD 6/2017 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 AVAD - 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 STATIONS .00 SEWAGE COLLECTION FACIL .00 OUTFALL SEWERS .00 FURNITURE & EQUIPMENT .00 ACC DEPR-FURN & EQUIP .00 VEHICLES .00 ACC DEPR-VEHICLES .00 RECY WATER INFRASTRUCTURE .00 ACCUM DEPRC-RECY WATER .00 ACC DEPR-SEWAGE COL SYS .00 ACC DEPR-OUTFALL .00 CONTRIBUTED SEWER LINES .00 ACC DEPR-CONTRIB ASSETS .00 CONSTRUCTION IN PROGRESS 15,710,105.23 TOTAL NET PROPERTY, PLANT & EQUIPMENT 15,710,105.23 TOTAL ASSETS 151,023,227.81 LIABILITIES DUE TO DUE TO R/E DUE TO S/I .00 68,037,095.38- .00 PREPARED 1/12/17, 10:04:19 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 4 ACCOUNTING PERIOD 6/2017 AS OF 12/31/2016 002 SEWER CONSTRUCTION DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE REFUNDABLE CONST BONDS UNEARNED INTEREST PROJECT RETENTION PAYABLE 64,742.00- 124,492.77- 2,671.80- 135,215.30- 208,930.58- 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, PROGRAM /GM270L CENTRAL CONTRA COSTA SANITARY DISTRICT • 8:46:36 REVENUE SUMMARY REPORT 50% OF YEAR LAPSED PERIOD ENDING: 12/31/2016 PAGE 2 ACCOUNTING PERIOD 6/2017 FUND 002 SEWER CONSTRUCTION OBJ NO ACCOUNT TITLE ESTIMATE MONTH -TO -DATE ACTUAL VARIANCE ESTIMATE YEAR-TO-DATE ACTUAL VARIANCE ANNUAL ESTIMATE " 2301 SEWER SVC CHRG-COUNTY SEWER SERVICE CHARGES 1500 MAIN LINES INSPECTION 1600 PLAN REVIEW 1900 OVERTIME INSPECTION 3801 RECYCLED WATER 4000 FACILITIES CAPACITY FEES 4100 REBATES TO DISTRICT 4200 PUMP ZONE FEES 4400 CAPACITY USE CHARGE 4500 INTEREST INCOME 4600 TAX REVENUE 4700 OTHER AGENCY REIMB-MISC 4800 OTHER GOVT REV -CAL TRANS 5400 OTHER GOVT REV -CONCORD 6000 MISCELLANEOUS INCOME 6128 CAD REIMBURSEMENT 6507 ALHAMBRA VLY ASSESSMENTS OTHER REVENUES FUND TOTALS 6,501,000 6,151,208 6,501,000 6,151,208 18,333 5,833 750 25,000 505,000 0 33,333 14,116 18,750 5,394,000 0 0 0 166 0 0 3,584 7,429 678 33 331,809 0 6,186 0 103,054 4,153,936 0 0 0 0 19,990- 25,411 349,792- 5.4- 6,501,000 6,173,592 327,408- 5.0- 11,820,000 52.2 349,792- 5.4- 6,501,000 6,173,592 327,408- 5.0- 11,820,000 52.2 14,749- 80.5- 1,596 27.4 72- 9.6- 24,967- 99.9- 173,191- 34.3- 0 .0 27,147- 81.4- 14,116-100.0- 84,304 449.6 1,240,064- 23.0- O .0 O .0 O .0 166-100.0- 19,990- .0 25,411 .0 109, 998 34,998 4,500 150,000 3,030,000 0 199, 998 84,696 112, 500 6,094,000 0 0 0 996 0 0 6,015,281 4,612,130 1,403,151- 23.3- 9,821,686 134,087 24,089 21.9 220,000 60.9 50,133 15,135 43.2 70,000 71.6 14,195 9,695 215.4 9,000 157.7 18,123 131,877- 87.9- 300,000 6.0 2,736,012 293,988- 9.7- 6,060,000 45.1 O 0 .0 ❑ .0 285,372 85,374 42.7 400,000 71.3 80,763 3,933- 4.6- 169,400 47.7 241,575 129,075 114.7 225,000 107.4 4,916,743 1,177,257- 19.3- 11,080,000 44.4 O 0 .0 0 .0 O 0 .0 ❑ .0 O 0 .0 4,550,000 .0 1,513 517 51.9 2,000 75.7 O 0 .0 0 .❑ 55,564 55,564 .0 ❑ .0 8,534,080 1,287,606- 13.1- 23,085,400 37.0 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 F (C+D+E) 1 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE TYPE CS Collection ystem A PROJECT BUDGETS PYS (FY 2015-16) CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 12/31/2016 8 C(A-B) TOTAL EXPENDITURES PYS (FY 2015-16) D E TOTAL FY 2016-17 PROJECT BUDGET APPROVED ACCOUNTING PERIOD 6/2017 TOTAL APPROVED ADJUSTMENTS EXPENDITURES SPENT 1N CARRY -FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 TYPE TP Treatment Plant TYPE GI General Improvements TYPE RW Recycled Water CIB Contingency TOTAL DISTRICT $ 18,753,213 27,396,360 6,604,612 1,262,977 54,017,162 ihrok 17,317,686 26,422,055 6,129,558 1,062,977 1,435,527 974,305 475,054 200,000 50,932 276 17,925,105 13,125,000 1,429,000 3,808,651 - 500,000 11,000 1,450,000 (1,440,000 3,084,886 36,808,756 19,360,632 15,528,305 4,283,705 711,000 10,000 39,893,642 10,106,818 3,861,279 1,394,870 H (F -G) TOTAL REMAINING BUDGET FY 16/17 9,253,800 11,667,031 2,888,842 363,847 10,000 24,183,520 347,154 15,710,121 NAAccounting\GMTEMPl\Financials and Closing\2017 Financiais\Capital Project report - Period 6 FY 16 17 Dec 16 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING f PERIOD ENDING: 12/31/2016 A C(A-B) D E PROJECT TOTAL PROJECT TITLE BUDGETS EXPENDITURES PYS FY 2015-16) PYS FY 2015-16) PERIOD 6/2017 F (C+D+E) H (F -G) TOTAL FY 2016-17 BUDGET APPROVED TOTAL PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN CARRY -FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 TOTAL REMAINING BUDGET FY 16/17 TYPE CS Collection System -11W 5941 PS Equipment Piping Replacement - $ 740,000 657,800 82,200 10,000 5982 1 Pipe Burst Blanket Contract 708,000 702,031 5,969 5991 PH Sewer Renovation Phase 2 150,000 139,878 10,122 150,000 175,000 300,000 267,200 185,046 82,154 305,969 3,590 302,379 160,122 45,450 114,672 5999 I CIPP Blanket Contract 472,000 446,296 25,704 6602 South Jackson CAD 80,000 29,602 50,398 8403* JBuckman Air Pump St Replacement 83 83 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 8414* Morogo P5 Chopper Pump 19,964 19,964 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,844,257 77,743 8417 Survey Monument Install 200,000 185,918 14,082 8418 Collection System Modeling 1,041,600 1,040,070 1,530 8419 Collection System Planning LT 470,000 462,421 7,579 8420 Development Sewerlge 3,071,102 3,071,102 8422 WC Sewer Renovation Phase 11 340,000 232,403 P 107,597 8423 N. Orinda Sewer Renovation Phase 6 1,258,500 974,916 1 283,584 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,504,597 403 8429 Fairview Maltby - 8430 j Lafayette Sewer Renovation Phase 11 150,000 _135,650 14,350 8431 !Collection System Master Plan 540,556 540,556 8433 S. Orinda Sewer Renovation Phase 6 253,867 8,900,000 5,000 50,000 200,000 200,000 800,000 545,000 2,154,000 2,250,238 350,000 500,000 670,000 12,000 500,000 (5,000) 2 5, 704 17,063 8,641 304,265 222,649 81,616 10,005,368 5,080,803 4,924,565 77,743 7,837 69,906 64,082 195 63,887 201,530 46,399 155,131 207,579 87,767 119,812 8434 1 Urgent Projects 60,000 57,887 2,113 8435 jWC Sewer Renovation Phase 12 8436 J Moraga/ Crossroads PS Project 8437 [Martinez Sewer Renovation Phase 5 Rounding 150,000 800,000 636,914 163,086 (100,000) (1,225,238) (175,000) 90,238 440,000 50,000 27,677 22,323 400,000 150,000 25,538 124,462 325,000 652,597 210,519 442,078 2,337,584 ; 1,749,607 587,977 1,025,403 835,970 189,433 175,000 221 174,779 514,350 232,740 281,610 670,000 294,592 375,408 102,238 12,553 89,685 442,113 124,509 317,604 150,000 150,000 422,323 59,307 363,016 Total FY 2016-17 CS Amount 18,753,213 17,317,686 1,435,527 17,925,105 449,462 253,087 196,375_, r� (14) 19,360,632 10,106,818 9,253,800 * Intalic Projects open but not in OB 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. Col."E" Orange: Transfers N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report - Period 6 FY 16 17 Dec 16 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 12/31/2016 PROJ NO PROJECT TITLE A C(A-B) D E F (C+D+E) PROJECT TOTAL BUDGETS PYS (FY 2015-161 EXPENDITURES PYS (FY 2015-16) TOTAL FY 2016-17 BUDGET APPROVED TOTAL PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN CARRY -FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 ACCOUNTING PERIOD 6/2017 H (F -t3) TOTAL REMAINING BUDGET TYR Threatment Plant 7285 Primary Treatment Renovation 14,868,112 14,695,729 7286 Centrifuge & Cake Pumps 7291 Pump & Blower Bldg Seismic Upgrade 7292 It Switchgear Refubishment - Ph 2 7297 Wet Scrubber Caustic lnjc. System 1,421,600 1,377,126 7301 128,000 86,061 172,383 41,939 50,000 500,000 695,000 678,125 320,000 280,596 Treament Plant Planning 7304 _ Instr & Controls PLC Upgrade 7310 Piping Renovations - Phase 9 (Closed In FY 2015-16) 7311 TP Safety Enhancement Ph 4 7312 Ash Facility Improvements 7314 Urgent Repairs 7315 ,Applied Research and Innovations 7317 Plant Control System Network Upgrades 7319 Laboratory Upgrades & Repair 7320 Plant Energy Optimization 7322 Fire Protection System Ph 2 7324 Sub 16 Switchgear Replacement 7326 Equipment Replacement FY 15 -FY 24 7327 Headwork's Screening Upgrade 7329 MHF Burner Upgrade 7330 Piping Renovation Phase 9 7339 T. Plant Control System I/O Replacement 7341 WC/Grayson Creek Levee Rehab 7343 TP Master Plan 7348 Solids Handling Facility Improvements Rounding 16,875 39,404 44,474 (400,000) 2,900,000 829,000 222,383 141,939 3,745,875 FY 16/17 219,360 3,023 156,128 160,166 (14,189) 3,585,709 100,000 j 139,404 50,000 (50,000) 44,474 2,601,464 2,601,464 335,000 272,662 62,338 1,569,410 1,569,410 340,000 338,945 1,055 90,000 81,956 8,044 5,000 5,000 232,274 195,738 36,536 160,000 134,860 25,140 471,500 357,180 114,320 350,000 100,000 25,000 (25,000) 150,000 1 800,000 110,000 175,000 100,000 700,000 90,000 91,179 (1,179) 50,000 240,000 88,898 151,102 600,0001 688,000 687,472 528 2,144,000 406,000 356,898 49,102 460,000 900,000 756,172 143,828 1,600,000 100,000 20,000 1,715,000 46,385 53,615 270,000 (800,000) (150,000) 13,647 8,105 125,757 36,369 350,000 210,923 139,077 162,338 17,631 144,707 151,055 128 8,044 4,349 150,927 3,695 115,000 3,245 61,536 3,609 125,140 16,255 578,000 r (188,000) 241,000 12,631 7,369 300,000 1,712,568 2,432 150,000 800,000 (315,000) 400,000 1,950,000 814,320 729,786 626,821 51,384 751,102 102,959 1,956,528 1,664,590 509,102 95,884 1,743,828 145,085 111,755 57,927 108,885 84,534 575,437 648,143 291,938 413,218 1,598,743 323,615 48,945 241,000 115,942 307,369 1,929 274,670 125,058 305,440 150,000 487,432 2,350,000 57,208 150,000 430,224 34,021 Total FY 2016-17 IP Amount 27,396,360 26,422,055 974,305 13,125,000 1,429,000 15,528,305 3,861,279 2,315,979 5 11 667,031 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 NAAccounting\GMTEMPl\Financials and Closing\2017 Financials\Capital Project report - Period 6 FY 16 17 Dec 16 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 PROJ NO PROJECT TITLE A PROJECT BUDGETS PYS (FY 2015-16) TOTAL EXPENDITURES PYS (FY 2015-16) ACCOUNTING PERIOD 6/2017 C(A-B) E P C+D+E) TOTAL FY 2016-17 BUDGET PROJECT APPROVED CARRY -FORWARD BUDGET TYPE GI General Improvements 8207 General Security and Access 8227 GDI Treatment Plant 47,616.0 47,616 222,444 8230 Capital Legal Services 8232 GDI SMMS Replacement (Closed Project FY 2015-16) 118,665 973,222 222,444 118,665 973,222 ADJUSTMENTS FY 2016-17 H (F -G) APPROVED TOTAL TOTAL EXPENDITURES SPENT IN REMAINING BUDGET FY 2016-17 1 FY 2016-17 FY 16/17 4,665 8233 CSOD Facility Improvements 173,697 8234 HOB Improvements 8236 District Easements 8237 Buffer and Rental Improvements 8238 Asset Management 8239 POD Office Improvements 8240 IT Development 8242 CMMS Replacement 8243 Server Room Relocation 637,025 123,382 266,816 1,047,921 477,356 1,518,794 385,470 102,204 173,697 637,025 8516 District Equipment Acquisition 450,000 123,382 266,816 1,047,921 25,000i 447,000 (4,665) 25,000 25,000 415,959 31,041 447,000 15,000 4,665 50,000] 800,000 141,264 477,356 - 120,410 1,132,628 386,166 900,000 385,470 134,020 155,510 102,204 650,000 (296,774) 421,112 28,888 76,000 42,556 20,000 42,556 4,323 15,677 8517 Vehicle Replacement Program 9999 Capital Project Clearing (Accounting Use On! Rounding Total FY 2016-17 GI Amount )** 60,000 6,604,612 6,129,558 524,000 60,000 475,054 3 808,651 19,665 6,842 12,823 50,000_ 24,902 25,098 941,264 457,336 483 928 120,410 120,410 1,286,166 204,727 1,081,439 289,530 , 137,247 152,283 353,226 12,709 340,517 104,888 32,509 72,379 524,000 98,319 425,681 60,000 (3) 60,003 7 4,283,705 1,394,870 2,888,842 * To record beginning balance of activity as part of capital reporting change at YE 15/16 CoI."E" Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. CoI."E" Orange: Transfers NAAccounting\GMTEMPl\Financials and Closing\2017 Financials\Capital Project report - Period 6 FY 16 17 Dec 16 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2016 ACCOUNTING PERIOD 6/2017 B C(A-B) PROJECT PROJ NO PROJECT TITLE BUDGETS PYS (FY 2015-16) TOTAL 1 TOTAL EXPENDITURES 1 PROJECT PYS (FY 2015-16) 1 CARRY -FORWARD D FY 2016-17 APPROVED BUDGET E BUDGET ADJUSTMENTS F (C+D+E) APPROVED -G TOTAL FI (F -G) TOTAL EXPENDITURES FY 7016-17 SPENT IN REMAINING BUDGET FY 2016-17 FY 2016-17 FY 16/17 TYPE RW Recycled Water mu 7300 Refinery REW 7306 Zone 1 Recycled Water 354,536 430,079 7344 Recycled Water Planning 7345 Filter Plant 108,681 354,536 430,079 40,000 40,000 108,681 37,815 102,185 200,000 7346 ,Surge Analysis 16-17 7347 Rew Automated Fill Station 7350 Residential Fill Station Improv Roundin 55,000 1 87,327 87,327 15,000 282,354 82,354 200,000 50,000 Total FY 2016-17 RW Amount 1,262,977 1,062,977 200,000 500,000 (8,000) 19,000 11,000 37,815 102,185 192,000 8,769 15,408 15,665 61,627 31,231 22,407 86,520 130,373 55,000 34,000 250,000 32,640 213,045 55,000 1,360 36,955 711,000 347,154 1� 363 84=-_ CONTINGENCY - ALL PROGRAMS 1,450,000 1,440,000) 10,000 10,000 GRAND TOTAL 54,017,162 50,932,276 3,084,886 36,808,756 39,893,642 15,710,121 24,183,520 N:jAccounting\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.O.M. PURCHASE E.O.M. E.D.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) 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 01/20/17 20 1.03 4,961,661 5,000,000 5,000,000 4,997,696 7.29% 4,434.72 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 22,312.49 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 12122/16 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-Bi1l 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 1,338.89 917 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 0.00 875.00 918 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 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 0.00 875.00 921 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%. (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 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION PAGE 5 ACCOUNTING PERIOD 6/2017 AS OF 12/31/2016 003 SELF --INSURANCE CURRENT ASSETS CASH 495,203.30 TEMPORARY INVESTMENTS 6,200,000.00 ACCRUED INTEREST A/R 9,559.10 SUBROGATION RECOVERY A/R .00 DUE FROM R/E 920,000.00 DUE FROM S/C .00 DUE FROM DEBT FUND .00 TOTAL ASSETS 7,624,762.40 LIABILITIES DUE TO R/E DUE TO S/C DUE TO DEBT FUND ACCOUNTS PAYABLE SALES TAX PAYABLE GASB10 ACTUARIAL RESERVE UNEARNED INTEREST UNAMORTIZED DISCOUNT 920,000.00- .00 .00 3,308.59- .00 1,500,000.00- .00 .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 161,061.15 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 PROGRAM SELFREV CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 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 5 Budget Actual Variance 5 BUDGET 5 4501 INTEREST 243 797 554 227.98 1,458 4,185 2,727 187.04 2,920 143.32 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 243 797 554 227.98 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 .00 0 0 0 .00 0 .00 7401 CONTRIBUTION FROM O&M 0 0 0 .00 0 0 0 .00 0 .00 * SUB -FUND B 579 0 579- 100.00- 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, 10:15:02 PROGRAM SELFEXP CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 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 3 BUDGET 3 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 * SUB -FUND A 95,832 5,391 90,441 94.37 574,992 34,643 540,349 93.98 1,150,000 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 B 13,749 0 13,749 100.00 82,494 301 82,193 99.64 165,000 .18 142❑ LOSSES 2,083 0 2,083 100.00 12,498 0 12,498 100.00 25,000 .00 1421 LEGAL SERVICES 0 0 0 .❑0 0 0 0 .00 0 .0❑ 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❑ 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 * SUB -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.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 10199 - 1 (1) 5,500,000 5,500,000 700,000 6,200,000 6,206,152 100.00% 3,452.74 14,807.52 18,260.26 (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) 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 $6,206,152. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. (100.41) (100.41) 3,452.74 14, 707.11 18,159.85 PREPARED 1/12/17, 10:04:19 PROGRAM /GM263L CENTRAL CONTRA COSTA SANITARY DISTRICT 2017 STATEMENT OF NET POSITION AS OF 12/31/2016 PAGE 6 ACCOUNTING PERIOD 6/2017 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 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 3,188,570.00 - DUE TO S/I .00 UNEARNED INTEREST .00 RECYCLED WATER LOAN 360,133.27 - BONDS PAYABLE 31,500,000.00 - BOND ACR INTEREST PAYABLE .00 DEFERRAL -BOND REFUNDING .00 TOTAL LIABILITIES 35,048,703.27 - FUND EQUITY RESERVE FOR ENCUMBRANCES .00 AVAILABLE FUND BALANCE 29,796,882.57 EXPENDITURE SUMMARY 231,448.00 REVENUE SUMMARY 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 PROGRAM DEBTREV CENTRAL CONTRA COSTA SANITARY DISTRICT DEBT SERVICE FUND REVENUE REPORT PERIOD ENDING: 12/11/2016 PAGE 1 ACCOUNTING PERIOD 07/2017 MONTH -TO -DATE YEAR-TO-DATE ANNUAL ACCOUNT DESCRIPTION BUDGET Actual Variance $ Budget Actual Variance $ BUDGET % 4552 RECYC H2O LOAN INT INCOME 0 0 0 .00 0 0 0 .00 0 .00 4553 2009 BOND INTEREST INCOME 0 0 0 .00 0 0 0 .00 42,497 .00 4600 TAX REVENUE 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 PROGRAM DEBTEXP CENTRAL CONTRA COSTA SANITARY DISTRICT PAGE 1 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 $ 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