HomeMy WebLinkAbout06. Review January 2017 Financial Statements and Investment Reports 60
I V4
Central Contra Costa San itry is riCLL
February 21 ,, ,2017
TO FINANCE COMMITTEE
VIA: ROGER S. BAILEY, GENERAL MANAGER
ANN SASAKI, DEPUTY GENERAL MANAGL4�11?);,,`�
PHIL LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION
X/-V
FROM: THEA VASSALLO,, FINANCE MANAGER
SUBJECT, JANUARY 2017 FINANCIAL STATEMENT PACKAGE
Please find the following financial- reports for Central San's four funds using the new
COG No reporting,
Pace
Fund 1- O&M Expense (Running Expense)
0 Revenue and Expense Variance Report 1
0 Revenue Report 2
0 Expense Reports
c YTD Line Chart 3
o District Summary 4
o By Department-Chart and Detail 5-11
0 Balance Sheet 12-13
Fund 2- Sewer Construction Fund (SC)
a Revenue and Expense Variance Report 14
0 Revenue Report 15
0 Capital Improvement Budget (013) Report 16-20
0 SC Temporary Investments Report 21
a Balance Sheet 22
Fund 3- Self Insurance Fund (S
0 Revenue Report 23
0 Expense Report 24-25
9 SI Temporary Investments Report 26
0 Balance Sheet 27
Central Contra Costa Sanitary District
January 2017 Financial Statement Package
Page 2 of 2
Fund 4- Debt Service Fund
0 Revenue Report 28
0 Expense Report 29-30
0 Balance Sheet 31
TVd-cg
C:�Users�CGranzella�Desktop\Flnanco\2-21-17 January 2017 Financial Statement Package.docx
CENTRAL CONTRA COSTA SANITARY EDISTRfCT
February 15,2017
TO- THE BOARD OF DIRECTORS
VIA- THEAVASSALLO
FROM: JAMIE KING
SUBJECT, O&M Variance Analis
The follo*ng are brief year-to-date variance explanations through period end-Ing January 31,20'117:
YTO YTO Favf�U nf av)
0&M Revenues-, BudgLeted Actual Va ria n ce Explanation
T h e pe rce rata ge of s ewe r se rvice cha rge received i n the first 1 n sta I Iment i n
Decem bet va ries yea r to yea r, We b u dgeted 5 5%this yea r for the firs t
installment. The actual amount received was 52.9%resulting in an
unfavorable variance. We amici pate to receive a larger than budgeted
Tota 1 41.335.853 40.896,653 (440.200) pe rcen tage In Apir i 1,
0& M Expenses(Yarjanc.n>S100KI:
Totaf Labor Charges 41,1341161 39.443.333 1,690.828 Expe n ses a re typ I cia I ly lomier in the beg in ning of the yea r- S ome position s
Wdgeted are filled later in the fiscal year resulting in savings,
Chernica I s 1.030,974 918.882 112.092, Chemical is purchased sporadically throughout the year rather than monthly
as is budgeted. The varilance should be- reduced by year-end-
Repairs 9 Maintenance 2,581.923 2.083.594 498.329 Lower due to major expenses are typically in-cureed in the spring "Llme while
budget is spread out throughout the year,
Professforial&Legal Svc 357,964 244,071 113,893 Dela y i n legal bills in addition to budgeted leg al expenses not yet incurred.
Outside Services 2.240.982 1,606.542 6341440 Mainly due to Technical Services expense being lower than budgeted thus
far in the fiscal year.
Materials&Supplies 1,189,708 1,038,274 151.434 All line.1terns with the except-Ion of Operating Supplies have been underspent
thus far- VVe antici'pate the usage to be higher in the second half of the fiscal
year.
All Other 5.183:1'18 5,127,531 55.587 M ulti ple acro u nt categ o ries. Lower tha n budgeted expenses th u s fa r fo r
Director Fees&Expenses, Hauling&Disposal, and Othef Expenses-
Total 53,718,830 50.462,227 31256,603
Central Contra Costa Sanitary District
iiiijiillllllllllllllillillillillillI—
Revenue Report MTD
Fund: 001 -RUNNING EXPENSE(O&M)
Jan-uary 2017 Fiscal Period M017
Report Generated on Feb 14, 2017 414:36 PM Page
Category MM Estimate NITI)AM&I MTD%Rev YMEakimate YTOActual YTD%Rev Anne alEstleats Unreall zed Balance Anna al%Rev
C an im rd so $0 G.0% so $0 0�0% S 14.7-90.000 $14,790,000 0.0%
HHW S7.000 $9.699 38.6% S49.000 $44,877 -8.4% $888,001D 3843,123 5.1%
Sewer Service Charges 59,504 512,964 35.3% S39.603M8 $38,761,145 -2.1% S71,100,000 $32,338,B55 54.5%
Other $180,131 $418160 1321% -51.684.01'5 S2.rw%90.632 24.1% 53,039.200 $-948,558 5&8%
Total Revenue $196,71:5 $440,822 124.1% $41,336,653 -S40,896,654 -1.1% $8%817,200 $48,920,5" 45.5%
Aff%I I
Central Contra Costa Sanitaty[district
Expense Report - District:Summary MTD
Fund: 001 -RUNNING EXPENSE(O&M)
January 017 Fiscal Period CW2017
Report Generated on Fab 14, 2017 4'.13'.12 PM Page
$60,000,000.00 Rudget
Actual
50.OOD-000-00
T�
30.000.0 00.Do
S20.000,000.DO
110,000,000.00
12 4 5 7
Fiscal Periods
r
Central Contra Costa Sa n 41ta ry D i strkt
Expense Report - District Summary MTD
Fund: 001 -RUNNING EXPENSE (O&M)
Repoft Generated on Feb 14,2017 4:13:12 PM January 2017 Fiscal Period 0712017 Page
Category Period Budget Pe rl o d Actua I Porlod Varla rice ¢ YTD Rud get YTD Actual YTID Varlanco % Annual %
Budget
SALAR I ES&WAGES $2,763.192 $2.740.812 522.3181) 0,8% $19.342.344 $1-B.431.149 5911.195 47% $33.1159,707 55.6:1/16
EMPLOYEE BENEFITS $5,206,774 $5,170,317 $36,457 0,7% $23.976,118 $23.-079.831 $896,287 3.7% $37.511.904 61.5%
CAPITALIZED ADM OVERHEAD (S312.043) (S244,459 (S67.584) 21.7% ($2,184,3011 ($2_D-67,545� ($1,16.656) :5.3% ($3.74k593) 55.2%
DIRECTOR FEES&EXPENSES $14,045 $8.594 $5.451 38.8% $98.315 S74,028 $24.287 24.7% $168,555 43.9%
CHEMICALS $105-982 S 1068 688 ($706,) -0.7% S1.030,974 $919,881 $112.093 19.9°°=. S1.920.000 47.9%
UT I LITIE S $359,642 $46-1,084 ($101,442) -28.2-0/6 S2,350.828 52.423.003 ($72,175) -3.1% 54.315,790 56.1%
REPAIRS&MAINTENANCE $435.215 $423.052 S12,163 2.8% S2.581.923 S2.083.595 549,8.328 19-3% S5,222,852 39.99/a
HAULING&DISPOSAL $69.$49 $78,104 f$8.955) -13.0% $501.643 S491.944 $9,699 1.91134 S941,050 52-3%
PROFESSIONAL&LEGAL SERV $51,721 S80.914 ($29,193) -56.4% $357.964 5244.072 $113:892 31-9% $630,750 38,7%
OUTSIDE SERVICES $313,991 S216,621 S97.370 31.0% $2.240.982 $1.606.540 $634,442 2-8-3% $3,980,175 40.4%
SELF-INSURANCE EXPENSE $o so $o G.D% $920,GD9 $920.000 $o 0-0% $920.000 100.0%
MATERIALS&SUPPL I ES $164,554 $126.207 S38-347 2$3% $1.189.708 $1.038,272 $151.436 12-7% $2.1.00.025 49.4%
OTHER EXPENSES S79 104 S36-907 S42.19 7 53.3% S1.312.332 $1�218.549 593.783 7.1% $2.6 a5.703 45.4%
Fund#DOI -Total Expeirises $9,251,326 S9,204,841 $46.8 5 0.5% $63.719.831) $50;462,219 $3.256.611 6.1% $89.810.918 56,
r1ft
Color Key- 0 to 101%over budget > 1 over budget
QD
i y Central Contra r osta Sanitary DislHict
i i +
Expense Report - By Department MTD
Fund: 001 -RUNNING EXPENSE(O&M)
Report Generated on Feb 14. 2017 411:27 PM J a n u a ry 2017 Fiscal Period 0712017
$5,00 x,000 Period Hudgel 20,000,000 YTO Budget
PeFiod Actual YT d Actua
I i
1
10.000,000
2N000. 0
��yy
1 y 0.000
N
1
mom
so _T- so r
019
Parr od Budget Period Actual Period Variance YTD Budget Y T D A Gtual YT D Varian c e
ADMINISTRATION $4,223.262 $4,C168.979 $159.283 S18,280.081 $116.933.973 1I:346,1
a
ENGINEERING 51.284,737 $1,364.715 364.71 ($79-978)97 ) .33 -604 S8.792.977 $545,627
COL
LECTION SYSTEM OPS. S1,203,870 $1,151,856 .014 8 137.096, . ,
PLAIT OPERATIONS 52,1-207,425 $2,273,429 (5136.004) 515,174.925 X14.892.7 1 $282,206
PUMP STATIONS S25G.141 S296.994 ($46.853) $1.730,987 $1,780.842 ($49,855)
RECYCLED`SATER" $146-891 $48,868 S91 8.023 $1,057,137 93.31 $5631818
Totals $92251j326 ' , P841 $46,485 $53,718,830 $5Dq462r219 $39256,611
4
Central Contra Costa San ita r District
Expense Report - By Department MTD
Fund: 001 -RUNNING EXPENSE( M)
January 2017 Fiscal Period 07f2017
Report Generated on Feb 14-.2017 4 1'I. 7 PM Page
D e pa r tme nt: ADMINISTRATION
SALARIES&WAGES $54.985 $532.245 $12.740 2_3% 33.814.895 S3.626.646 S 1 R&249 4.9% S6.539.925
EMPLOYEE BENEHTS $3.380,984 $3-284,222 $102,752 3.G"ja $11.237,588 $10.644.647 S592,941 .3% $15.673.019 67.E
CAPITALIZED ADM OVERHEAD (S3,597 i ($1,881) (S1,718) 47.7% (S25,179) ($17.132) ( 8.04T) 32,0% ($43,166) 39..7%
DIRECTOR FEES&EXPENSES $14,045 ,594 $5,451 313.8% $98,315 674.028 $24,287 24,7% $168,555 43_9
UTILIVES S7,920 S16.885 f$8,965) -113.2% 555,440 366,2 D2 (S10,782) . , 595,040 69.7
REPAIRS&MAINTENANCE $69,866 $36,382 533,484 47.9% S489,062 $424.275 584,7$7 13.2% $838.450 .8%
PROFESSIONAL ESSIONAL&LEGAL SERV 539.517 $52,682 (S'13.16 9.) -33.3% S272.536 $162.474 $110,0-S2 40.4% 84 2.5D 33.16%
OATS I LSE SERVICES $130.729 124.1.80 $6,549 5.0% $959.,603 $765.753 2-0.2% 1,7 0,880 43.5%
SELF-INSURANCE EXP'EHSE S- so 0.0% S8 0 0 0 $920.000 S9 B.0 S920,000 100.0%
MATERIA LS&S U PIS'L1 ES Sli.398 U.504 S B,894 78.(r/*- $129.784 $89,088 $60,896 46.8% $236,825 29.2%
OTHER EX PE N SE 9 S26.4 15 $13,166 $13,249 50.2 S328,037 S197.991 S 130, 8 39.6% $1.155.295 17.1
ADMINISTRATION Total Expenses $4.228,262 S4,068,179 51591283 3.8% 18,X88, $1 $16,933,973 $1,346,108 7.4% $27,828,993 68.9
F and#001:TDta I Ex pe ns es $4.228,262 $4,068.979 S159,283 3.8 18!280.0131 $18,933,973 $1,346.108 7..4 27,828,893 80.9%
o,
= Central Contra Costa Sanitary District
WE
Expense Report By Department MT
Fund: 001 -RUNNING NIN EXPENSE(O&M)
January 2017 Fiscal Period 0712017
Report Generated on Feb 14. 2017 4-.11-.27 P M Page
Depar.menta ENGINEERING
SALA R I ES&WAG ES $748.077 $764,623 ($16.54 ) -22% S5.238,539 $5,094.531;,194.531. 14.2,008 2.7% $8,976.971 56.8%
EMPLOYEE BENEFITS 5579.172ci 33-9 r ( 54.795) -9.5% $4.Gr>4.2G4 S4,059.732 ($5..528) -0.1% S6,950,521 .58.4%
APITALQED A D M 0 VE R 1-I EA D ($282■846) ($237.297) ($45,549) 16A% ($1.979.9M ( 1,969,2$10) ($1 0,642) 0-5% ($3,394,165) 58.0%
UTILITIES $14.757 S15-543 '.-S796) -5.3% $103.299 597.13-9 $6.160 6.0% $177.100 54.8'o
REPAI R S&MAINTENA N C E Si 5,446 $13.805 51.641 10.6% $108.122 S43.053 $65,069 60-2% $185,400 23.2%
HAULING&DISPOSAL $25,915 5316.200 (515,2 5S) -38.7% $199-405 5224.915 r$25.510) = $423,000 53.2%
PRO F ES SIONAL&LEGAL S ERV $10,081 $23.84 ($13,751) -135.5% S70567 $58-898 $11,669 16.511/0 $121.000 48-7%
OUTS I DE SERVICES S 124.2 B4 576,771 S47.513 38.2% $868.533 5627.154 S241,379 27 8"/a S1.511.525 41.5%
MATERIALS&S U PP Lq ES S29,705 $25,657 S3,040 10.3% $207.935 S157.645 $50,290 24,2% S356.550 4.4.2%
OTHER EXPENSES S20,145 S10,614 S9.542 47.4% S469.922 S399190 $770,732 5 1 a,' S591.238 57.5%
ENGINEERING Total Expenses $1.284,737 $1,364,715 ($7911 78� -6.2% $91338,604 $8,792,977 S5451627 5.8% 1 Sr8 9,140 55.3%
Fund#00 1 -Total Expenses $1,2841737 $11364,715 ($79,978) -6.2% $9,338,904 $8,792,977 S64-5,627 5.$% $150899,140 55.31%
Color I y- G to 10%over budget > 10%over budget
A
y
Central al n tra Costa Sanitary District
Expense .deport - By Department MTD
Fund: 001 -RUNNING EXPENSE QO M)
Report Generated on Feb 14, 2017 4-11-27 PM January 2017 Fiscal Period 0712017 page
Department: COLLECTION SYSTEM OPS.
SALARIES&WAGES %
EMP LO EE BEN EF I T $457,076 $439,040 S18.035 3.9% S3,199.525 S2.9 78.395 S221.13�3 6.9% S5.485.229 :54-3%
CAPITALIZED ADM OVERHEAD ($4,320) ($566) ($3,654) 84.5%
($30.240) (315,091) ( 15.149) 60.1% ($51,554) 29.1%
UTILITIES $11.615 S18,235 ($5,62[]) -57.0% S81,305 $83,370 ($2.D5 5) -2 5% S13S,400 59.81/0
REPAIRS&MAINTENANCE $135,957 $115,042 $20.1915 15.4% $666,699 5570.3$2 $96,348 14.51/o $1.631,502 35 0�r�
HAULING&D I SPOSAL $10.916 $7.188 8 $3,728 34.2% S76.412 551,505 S24.B07 3.2,5% $131.009 39.4='�
PFROFE SI DNA L&L EGA L SE RV $415 $2.487 ($2,0r1) -497.8% S2,912 $4.873 �$1,'9�i� -�, $5.000 97 5%
OUTSIDE SERVICES $8,599 $7.51$ $1 074 12.1% $62,239 SEls.155 (S25.-R25) $1 06,7GO 62.6%
MATERJALS&SUPPLIES S 2.424 $50,374 $12.050 19.3% $426,800 $413.899 $12.951 3.0 $774,150 53.5%
OTHER, E PEIr�7S�IES S1 1.905 S8.918 S2,987 25-1% $$8.509 $74.176 $1 .741] 15°.5°°: S142,938 52.3%
--�
*r 4LEaI! I 1 TE I1■ .Tota I $1,203,870
1,151.8 $52,014 4.3% sa j a7F(196 7,568,389 S569,707 7.0% 14,472r053
52.394
Expenses
Fund#001 i Total Expenses S1.2 33 870 S1,1 St,856 $52,014 4.3% $8,137,096 $7.568,389 S5681707 7.O"� $14,472,053 52.3%
Color Key: 0 to 10%over budget > 10%over budget M
c.
f t Costa. n a r District
Expense Report - By Department MTD
Fund: 001 -RUNNING EXPENSE (O&M)
January 2017 Fiscal Period 0712017
Report Generated on Feb 14.2017 4-11.-27 PM Page
Department-. PL ANT OPERA7 IONS
1 F
$5,745,894 $5,644,197 101.697 1.8�'� $9,8501196 57-3%
SALARIES�11r'Y'�ksGE $520.842 42- 1 (321,159) -�. ��� �
EMPLOYEE BEN EFPTS $600.,709 $734.462 ($44,753) -0.5% $4,627.963 $4,B42.533 ($14,570) -0.3% $B.277.040 58.5 o-
CA P'ITALIZE D ADM OVERHEAD (S21,280) ($4,616) ($15,664) 78.3 (S148.960) ($66,14 ) ($82,818) 55V16 ($255,408) 25.9%
CHEMICALS 563,150 561.403 $1,747 2.88-A S731,150 5019,974 5111,176 152% S1.4015,000 44.1%
S1,706,226 $1.780,034 ($73,808) -4.3% S'3. 10,700 55.4
REPAIRS&MAINTENANCE S184,424 5203.725 (519.301) -10.5% 51,131,300 $803,366 $233.020 20.43% S2,213.200 40.6'
HAULING&DISPOSAL S31,585 $33,926 ($2,341) -YA% 5220,595 $209,892 $10,803 4,9% $378,250 55.5%*
PROFESSIONAL&LEGAL ERV 5541 S497 S44 a.1% S3,787 $1,444 S2.343 61.9% $6.500 22.2%
OUT IDE ERVIC E S S26.874 $6.804 $20,070 743% S188,116 $84,585 $103,53:3 55.0% $322.550 26.2%
MATERIALS&SUPPLIES $57.073 543.986 $13.087 22.9 6 $397.511 $377,972 $19.539 4.9% $655.00 D 55.2%
OTHER EXPENSES 16,951 $3.626 13,325 7&61yo $371,155 $499,864 ($128,709) = $713.149 70.1%
PLANT OPEf TIONS Total Expenses S2,137,425 $25273,429 ($135.004) -6.4% $15,174.925 S14,892,719 $282,206 1.-9 5261807,1 55.6%
Fund#001-Total Expenses R,1137.425 25 ,273,42,5 (S1 36,004) .4 $15074,925 514,892,719 $282,205 1.9% $26,807,177 55.6%
Color Key. 0,to 10%over budget > 10%over budget
t
Iq I Fr�Lcentral ontra 1 District
Expense Report - By Department MTD
Fund: 001 -FAUN N ING EXPENSE(O&M)
January 2017 Fiscal Period 0712017
Report Generated on Feb 14 0 1; 4.11-27 PM page/
Department, PUMP STATIONS
SALARIES&WAGES S76.706 $84,779 ($6,073) -10.5% r 7 -
EM P'LOYEE HE N E1=1 TS 954.076 566,754 ($12.678) -23.4% $378.532 $440.075 ($62.143) = S648,947 67.9
CAPITALIZED ADM OVERHEAD so so S.3 0,0% D SO s D 00% so 0.0%
CHEWCALS $35,833 $42.648 (66,615) -19.0% $250■831 $261.437 % S430,000 60.8%
UTILITIES $43,211 $44.19B ($987) -2.3 S302,477 $362.903 (S426) -0.1% $519.550 58.4
REPAIRS&MAI NTENAH E $27,024 34,0 93 f$27.074) -1000 2 169,168 $145,707 $23.461 1:3.9 S324,300 44.9%
HAULING&DISPOSAL 5730 $790 w.5 51 7_8% $5.131 $5,532 (5401) -7.8% $8,800 62.9%
OUTSIDE IER VICES $6,341 $1,050 $5,291 33.+4% $44,387 $29,624 $14,763 33.3-0/6 $76,100 38-9%
MATERIALS&SUPPLIES S3.466 $2,083 $1,3 B3 39.9% S24.262 c'9.048 $5.214 21,5% U 1,60D 45.8%
€ETHER.EXPENSES -
$ ,��1 $3�3 $ ,1�#� ��.�#°�� 51 , � S21.735 (S2,478) S33-059 65.7%
PUMP STATIONS Total Expenses $250,141 S296,994 �$46,$53' -18.7% $1,730,987 $1,7$0,842 (.s4q.$55) -2_9% $3,0 D1,836 59.30/6
Fund#001-Total Expenses 250,141 $296.99 ($+69$53) -18.7% $1,730,9aT 1,780r842 ($49,855) -2.9% S3.001.836 59,3%
Color e : 0 to 1 1�over budget > 10%over budget
AIM Central Contra Costa Sanitary Distfict
Expense Report or't- By Department TD
Fund: 001 -RUNNING NNI EXPENSE J O&M)
January 20117 Fi. cal Period 0712017
Deport Generated on Feb 14.2017 4,1'1,.27 PM Page/I
Department: RECYCLED° TER
SALARIES&WAGES $63,590 S13.742 S49-8413 78.4% $445-130 0 S 193,503 $2611627 55.5% X763,147 2540/6
EMPLOYEE BENEFITS 39,758 $11.872 S27.8 80 70.1%% 5278,306 $113.8510 154,455 59,1% S477,148 23-9%
CHEMICALS S6,999 S2.637 $4362 62.3% $48.993 $37,470 S 11,523 23-5% $84,000 44.6%
UTILITIE S $14,583 S 1 B.609 (S4,0215) -27.6% $102,081 $93.35 5 S8.725 8.5% $175.000 -53.3%
REPAIRS&MAINTENANCE $2.495 So S2,498 100.Cir' S17.486 $1,842 $15.544 89.5% S30.001) 61%
PROFESSIONAL&LEGAL SERV S1.166 1.406 (3241) -2 0.6°/c 558.162 $16.382 ($8.220) $14.000 117.0%
0 UT IDE SERVICES S16.873 so $16,873 1 Da.0% S118,111 311,268 $106,0143 90.5 $202,500 5.6%
MATERIALS&SUPPLIES $4813 5602 (S114) -23.3% S3.41 B 648 $2,768 31.0% $5,900 '11.x%
OTHER EXPENSES _$936 S4 935 100_0% $ A,52 S25,010 10 $110,452 29.5% S50,024 50 0%
RECYCLED +'ATE R Total Expenses $146,391 $48,868 S98,023 6-6.7% 51,057,137 $493.319 $563.818 53.3% $1,801,719 27.4%
Fu n-u#00 1 -7ota1 Expenses S146,891 $48 8613 $98,023 66.7% S1.057.137 $453,319 563.81 a 53.3% S 1,801,719 27.41c
Color Key- 0 to 109/D over budget > 10% over budget
Central Co nt ra Costa San it a ry D i stri a
Balance Sbeat
Fund,001-RUNNING EXFENSE(O&M)
January 2017 Fiscal Period M017
,summarized by Account
GranPURtind on Feb 14 2017 4-09:56 PM P�P-3
T01-AL ASSETS
Curb nt ASSM S
CASH ACCOUNTS I SA$H,
CASH ACCOUNTS I PAYROLL CLEARING $22.9
CASH ACCOUNTS I PETTY CASH $3.400
DUE FROM I DUE FROM SIC S68.1360,1198
LIUE FROG DUE FROM Sol $1320,000
INVENTORY I SU PPLIIES-&MATaRJAL INV 52.013.461
PREPAID ACCOUNrS o'PREPAID CAFETERIA PLAN Wi.1(14
PRE PA113 ACCO UN F S i PKEPAI LJ EXPEN SES $u 5'1.7 a t
PRE PA 11)ACCOUNTS)'PR EPAI I D IN:suRArq C 5- 51 1.4 37
PREPAID ACCOUNTS)PREPAID RETIREMENT $11.256693
RECEIVABLE ACCOUNTS o'NR-:S 5C DIREC7 FILL S-a57.248
RECE IVAGL E ACCOUNTS i ACCOUNTS RESEFVABLE S3151647
RECEIVABLE ACCOUNTS I ACCOUNTS RECEFVASLE-CO I�RA 54.805
RECEI:VASLE ACCOUNTS,COMPUTER PURCRASE PROGRAM $10,729
RF-C.DVABLE ACCOUNTS o'DEPO SITS TO BANK ESCROA1 5100.105
R ECZ11fABLE ACCOUNTS I OVF- 1IMC IWSPEC I ION A)R S3554
Curueril As.:setr, S;G,10 D,.5 5 9
Nei Property.PW nt and Equipmatit
CO NTRI BUTED FIXE D ASSETS I ACC DEPR-CO N Ti RI D ASSETS E*6)
CC NTRBU-FED FIXF.1)ASSETS I CQ N-f R I:DU TED SEWER LI NE S S154.663.632
FIXED ASSETS-C.I.P.I C ONSTRUCTI ON PN PROGRE15-S $24,450,9132
FIS D ASSETS I ACC DEPR-DUI LDINKI 9 (51 1,617-825)
FIXE[)A$SETS f ACC DEP R-F URN&ICQ'UlP (Sa.1 138-8!RO)
FIXED ASSETS I ACC DEFIR-01UTFALL (S.3,465,586)
FIXED ASS EIS I ACS VEPR-PI*MPINn STATIONS (530-884.104)
FIXED ASS 5 T S e ACC DEPR-SEWAGE COL SYS ($15415:57,1513)
FIXED ASS ET S I ACC E)F.PR-TR EATMEN-f PLANT (S210.8663Ce)
rixm)A88r=TS I ACC OEPR-VEHICLES ($4.70,457)
FIXED ASSETS 0 ACCUM DEPRC-RECY WATER
FIXED ASSETS i SUILDINCS $42.412.6-48
FrXED SS-SETS I FURNITURE&EQUIPMENT $1'>A917 SPA
FIXED ASSETS;INTANGIBLE ASSETS 54.936,407
FIXED ASSETS r LAND $1 7.32D.57G
FIXED ASSETS I OUTFALL SEWERS S1 1.371,574
FIXED ASSETS I PUMPING STAT IQr4,S S56-270.149
FIXED ASSETS I RECY WATER INFRASTRUCTURE $19,215.350
FIXED ASSETS I SEWA13E COLLECTION FACIL 5341.412.323
PIXEL ASSETS I TR EAT BEFIT PLANT $323-360.945
FLEES ASSETS I VEH ICLES S7378,730
furl Property,Plant and Equipment s61 i&,00!5,(l3$
TOTAL ASSETS $7132,10,,513 3
TOTAL LiIA611JT1r=S AND F U NO E 0 U I TY
Total LlabilWes
ACCOUNTS PAYABLE I SALES TAX PAYAJOI-C ($14,647)
CURRr=NT LIA81LIT I ES I ACCO UHTS PAYABLE ($3 01,w)
CURRENT LIABILITIF-SfACCRUED COMPENSATED AEI!S ($4,377.681)
CURRENT LIAE311-17 I F-8 I ACCRU1=-D WAGES PAYABLE x$1,105.808)
CURRENT DABILIT IES)CAFETER IA PLAN PAYASLt ($26.4M)
CURRENT LIABILITIES)MISC 0EP0SPT,5fLIAI3PLlTFES
CURRENT LIABILITiEs I OTHER PAYROLL VVITHHOLDING
CURRENT LIABILITIES I PERMIT 1)L EAR1145
CURRENT L I:AEflLrT-I!E5 I REFUNDABLE CIEP081 TS ($36,830)
Central Cio rd rzt Costa Sanitary D I st ric(
I d
Balance Sheet
Fund,DOI-RUNNING EXPENSE(OW)
January 2017 Fiscal Period 712017
Summarized by Account
-Repori Ganora(ed on Feb 14,2017 4 09 58 PM CAP
pag C -7
CURRENT I-PABILITIHES I RETIRSM5-NT CONTRIB W,'H 794,297�
CUR RENT LIAR IL171 7 9 x WORKERS?COM P INS PAYABLE $145 1159
OF-F,COMP.CONTRIIS WN I ICMA $1.464
DUE 70 1 DUE TO DE67 FUND ($3.74+ 1,310)
DU E 70�DUE TO S�C S55,655,529)
DUE 70�0 UE TO&'l ($920,000)
LIA13 11-11TIES-LONG TERM I PENS IONII N FLOVV�0k)TFLQVV (S68.679.76S)
M EDI CAL L IABILIT IE G I DELTA DENTAL
M EDICAL LIABILITIES f DI SABIUTY JNS
MEDICAL LIABILITIES I HEALTH NET
M r=DlCfid,LIABILITIE S�KAISER PER MANEPITIE (5740)
M ED ICAL L IABILITIE 9�I.ISE I NS 0.57)
MED ICAL LIABILITIES�OCCUPATIONAL HEALTH $2.176
M D ICAL LIABILITIES I POST EMP.SENEF17-OPIED $54.$1�
F?E IMBURSE M ENT F-EES (5119.290)
Total 1-1abifte-S ($170.390,6251
Total Fuand Equhy
F U N-D EQ U ITY I AVA tLARLE F UNC BALANGE ($20.723,316)
FU NO EQUITY CAP ITAL COST 8HARING ($104,214.7%)
FUND E01JITY I GQNT RIB LUTED SEWER LIN E 8 (3154,W.001)
FUND EQUITY I EXPENDITURE SUMMARY $50,462,21$
FUND EQUITY I GENERAL FIXED ASSET(�RQUF 1;515.155.142)
FUND EQUITY I S T A-rP-&FEE)CAPITAL GRANT
YEAR 70 DATE REVENUES)REVENUE SUMMARY ($40.�9�rp.6 54e
Tw a I Fund Eq uily 1$531,714,136-91
TO TAL L IABILITI E 9 AN D FUND E 0 Ld I TY
CENTRAL CONTRA COSTA SANITARY DISTRICT
February 14.2017
T0. THE BOARD OF DIRECT S
VIA] THEA VASSALLO
FROM: JAMIE KING
SUBJECT-. Sewer Construction ria rice Analysis
The follow-ling are brief year-to-date variance explanations through period end-Ing January 31 2017:
Y7 YTD Favl(Unfav)
SiC Revenues: Budgeted Actual Variance Explanation
The percentage of property tax received in December is
lower th a n what was b udg eted fo r th e fi r i n to 11men t
resufting in a negaffve variance. We-anticipate the second
Total 16,943,967 15,077,062 (1,866,-905) installment in April to be greater than budgeted.
FY YTD Fy
SIC Expenses: Budget* Actual Remaining %
Total 36,808,756 17A91,671 19,317,085 41.5%.
Central Contra Costa Sanitary District
Revenue Report MTD
Fund: 002-SEWER CONSTRUCTION (Capital)
Report Generated on Feb 14, 2017 4:14:36 PM January 2017 Fiscal Period 712017 Page
Cate g-ory MME stImate MMActual MTD%Rev YMEstImate YTD Actual YTD%Rev Annual Estimate Unrealized Bala nre Anwial%Rav
Cortico rd S j so 070% so so 0.0% G, 0.0%
Sewer Service Charges SO $2.154 0-0% S6,501,000 S6.175.746 -5.0% S1 1,820.000 $5,644,254 52.2%
Other $621.281 $367.236 -40.9°x® S 10,442.9,67 S8,901.316 -14.8% S1 8.5,35.400 $9,634,084- 48.0%
Total Revenue $621,2B1 $36%390 40.5% $16.9430967 $150077 oO63 -11.0% $34.906,400 $19,828,337 43.2%
PROGRAM/GM 1851.4-Modified irn Excel PITAL IMPROVEMENT BUDGET REPORT ACCOUNTING'
CENTRAL CONTRA COSTAI ITAltY DISTRICT' PERIOD END]IVIG. 1/31/2017PERIOD � �1�
- - - - -__-�-- — -- - _ _ _ .
QA-B� 7 AR
PROJECT TOTA1 TOTAL ET 2016-17 BUDGET APPA 'ECS TOTAL TIMAL
BUDGE EXPENDITURES PROJECT APPROVED ADJUSTM END'S EXPENDITURE'S SPENT IN REMAJI NING B U D G ET
NO PROJEC'TTITL.E a_ PYS IEY 2015-1.6) ISYS(FY 2815-161 CARRY-FORWARD --- BUDGET FY 2016-17 FY 2016-17 EY 2016-17 IFS'16/17
TYPECollectiion t��m
1R� � 1 , 1r8S 1, 3 ,5 _ 1 ', 16,1 - 19,36%63Z 11,,0 , 26rS
TAPE TP Treatment I I ntjZ604220055 305 13.0125-0008 1,429,000 15,Mo305 40.439,,309
TA'P'E GI General I rn Pro wem en is 6,60 4,812-, 6558 475004 i 3,608,651 - 4,283,705 1,r617,54.S 71&660264
TYPE RW Recycled Fater 1,262,977 1,062977 200,000 500,000 11,000 711,000 169,291 _ 341,707
CI R Contingency - - - 1l,45 0,000 1,440,000)
TOTAL D.I STRICT 54..017,162 50,932,276 3,0840986 3E,80 Be 7 56 - 39,891+642 17,491,671 2 If,4 0 1,i44
N AAcco u nti ng\G M TE M P 1\F1 n an c i a Is a nd SCI a si ng\2 017 Fi na ncia 15�Cap i1a I P roject re port-Pe rind 7 FY 16 17 Jan 17
PROG R A M/G M 1850-Modified In Excel -rrA1 IMPROVEMENT ENT BUDGET ft EIS ORT ACCOUNTING
-
6ENTR A L 6C N TRA COSTA SAWARY DI!STRICT -PERAOD ENDING: 1/31/2017 PERIOD 7/M7
a
A F C+0+11G
PROJECT ECT TOTAL TOTAL FY 201"6-17 BUDGET AP PR Off E D TOTAL TOTAL
�r PROI B U a ETS EXPENDITURES PROJECT APPROVEO ADJUSTMENTS NTS E X P E N DI`U Rk ES SPENT IN RE MAIN I NG BL DEET
NO PROJECT TITLE P YS(F Y 2,015-16) PYS(FV 201S-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17
Il�eir~ -
----- 'y 35,932 �p
{ i -
5941 PSE ��i r'11 en t Fri+�i ng F#e ;acemen1 � 6571PODD. 82,200 10.400- - q OD0
.59-$2 Pip r�Burst Blanket Contract 709,000 702,D31 5,969 - 300o000 305,969 3,� 302,379
5994 PH Sewer Renovation Phase 2 1500000 139*97 . 10,122 1 SOX00 150j122 59,982 100,140
SM CIP P Blanket Coni ract 472,000 +4x2' 25,704 ' 25,704 17,255 '
9
.�
6602 South J asks on D 80-A000 " 50,3982 �j
403"'' Stichannan Air fu g SIC Replacement - 83 _ - -
83-
8412 I Grayson Creek True 0�-'1�y� ry 8,90D�+y [�y ��7�y �p 005
r , LY €, � ,. wj4J�.� JLa ,� JS� L�r4d�.�JMrb 4,, 25, .
8414* Wfogo PS Choir Pump - 1.9,%4 19,964 - I - - -
1S Martinez Ph 4 Sewer Renovatk3n _ 3,922,000 308A
_- , 5 *7Sri15,000) ', +43 10,80966,934
9417ur cnum ent install 5 ,OOD- 64o082
-
Pi S Ilea n System M n e�an.R - -- IM L 1,040,070 IoS30 200,001) 201,530 4 6,399 155,131
1 #Ion System ala rrn i rig LT 470, 462,421 7,_5 79 200,E 207 578 109s137 9BF442
20 Develop rinent Sewe rage� 3.071,102 3,071F102 - - 8. ,000 Boort - 7030311 _ 96"689
_8422 WC Sewer Renovation Phase 11 34000GO 232,4103 1071597 .545,000 652,597 256,N9 _ 3_96,588
8423 N,Ori__$iL lrRenovation Pl�asis- 1 1,258,E y 974,916 283 584 2,154,01 1 00"DW) 2,.337,5 84N h 1,766,316 571..268
6 La +ette Sewer Rer*yatlon Phase 10 2505,0DO 2,5D4,597 __ 403 2,250,238- (1,225,238) 1,02S,403 $74,787_ 150,616
a Ib - - ( 75, � 175, 1,18429 Fairview r 1730-872
-
8430
I §Awa Sewer Renovation Lhasa 11 150,E J 135,650 - 14,350 500,00D 514,3.5+0 255,901 2580449
8431 Collection 5yste m Master P Ian 540,556 540+ 56 � ,8670pODD 1570,E 294592 3 75,4
8433 S.Orinda Sewer Renovation Phase 6 - -, 19,608
�y
## F t Pft - 60,0W] _S7,897 - +1 '" 44Qr 44 2r 11 3 - .38+671 303p442
8435 WC Sewer Renovation Phase 12 - 150,E 150,E - 150°
jow
8436 Mora /Crossr ds.PSProject 50,E 27,677 22,323 �0�, _ 422032-3 89,1478 332"845
37 Martinez Sewer Renovation Phase 5 150,000 0 2 5 124.0462 325,000 "9,462 329,939 119,524
i RounCii �- -
I11
Toth M _ + rri u - - T: 1+ fS 1�", 5,1�5 19p36001, _11,065,1526
tn t"al"c Arojects open boxf not in CIB for 16117
Gol."E"Yellow: One ti rn a Budget correct ion at bei On i ng of f 16/17�river"by changes frorn allocation budget process to Expenditure d ri'wen PrOceSS.
C0I."E"Orange: Transfers
.�
N:�Accou n ti rig\G TE M Ply Financiap's and I o.s i;n&' 2017 F i ria nci a rs\ a pita C Project report-Period 7 FY 16 17]an 17
PROGRAM L4-Modified in Excel
-- �GM1851_ CAPITAL IMPROVEMENT BUDGET REPORT _ ACCOUNTING
EE NTFRAL CONTR A COSTA SAN I TAP Y D I Sfi Rl CT PERIOD ENDING: 1./31 ZB 1 7 PERIOD 7/2017..
w*D+E H(F-G)
R40JEE TOTAL L TOTAL FY 2016-17 BUDGET APPROVED T AL TOTAL
PROJ _ i
BUDGETS- E'1«EN WTU RES PROJECT APPROVED ADJUSTMENTS EXPENDITURES ENDITURES E IN I3E FAI N ING 8 U D G ET
NO P'RGJ ERrTT TITLE � FORWARD - p - _
P'A'S�Fy 2015-1�5} P'"� (FY Z 015-16) CARRY- BUDGET FY 201E-17 FY 6-1.7 FY 2016-1.7 FY 16/17
�I
TYP T Tr bt erl#
7285 4Prirnary Treatment Renovation 14, 14o695o79 172,383 so-P000
_ - -- 222,383 Z20,245 ,1 38
-
7286 Centrifuge&Gake P�n�r
P� 128,00U , 1 41,939 5r (40D,0001 141,939 143,. 10 1 1+ 1)
7251 Pump&Blower BldgSe to Upgrade --
5 282,096 3.,4630779
72132 Switcbgear I ftjbish a nt-P hti
- i_. , 320,000 28D,596 iRi 139,40425,9D71 :3,497
7215117 Wet Scrubber Caustic Jnjc.System 1,421,660 11377,126 441.474 50,000 (50,0044,474 2 ,7 23,710
- - -----
7301 Trearrment Plant Planning � 2,601,4 2,601,464 50,0 4 50,000 244,1,6110,5,8�9
73 Instr&Controls PLC Upgrade _ I 335,000 272,662 . 62,333 x.00,00 � 162,338 17,643 144,693
7310 Piping Renovations-Phase 9(Closed i rw F Y 2015-16)11.56901 1s56 ,410 � _ 25,000 1SR )
7311 TP Safety Eahamm wen t Ph 4 340,000 338.,945 1.0055 q 150,000 1����5� 128 _ 150r927
- _ - _
x'31 2 Favi I its Im�rr�+er�merrts - - - j $r,�5� _-- �,��� � � � 8, 4 �aSR3 3,461
731 Urgent epaNrs - -50110 115+04
' 1 Lr3
7315 Applied Research and Innovations 232r274 195,738 36,536 175, C} (150+0 61153E �S'935 350601
7317 Plant Control 5wst e rn Network Upgrades 160,-000 1.34,80 15,140 100,E 125.140 23,532 1010608
7319 Laboratory Upgrades&Repair - 471,S00 35 7,180 114,320 700.0-00 814,320 827,731
7.320 Plant Ener O ptimlzatim
g'� p ,0 '�1,1 11,179)1 5�� 'S78,O 626,821 88, 7 .STr9T4
�3�� Fire P'r�at��eR�rm 5��te�P�� � ,
-- _ - ,g'39 151,102 600,0[]0 � 751,102 128,031 623�071
-
�3 � S�tm 1�Switchgear ear Re �rxmer�� 687,472
-
g- 5 2 8 2,14 4,0 (188,.000) 1,' 56,528 1.75 71985 198.S43
7326 _EcIt ipment.Replacement EY IWY 24 4 ,O 355&898 49,10 460,000 _- 509,102 }53 4412,5
x'317 Head+ ark's Scrr eni rig Upgrade , _ v 7Sr��1�" 143,82B - 1,601310M 1,743,828 179� 68
� _ 1,S63,860
} �� ,.-
- , a
7329 MHF Burner Upgrade Pg I-KOOD 460-38S S 3.6 270.0W 323,615 70,058 1530557
7330 Piping Renovation Pha se 9 - � _ � � 241, F 241,1300 126r325 114,6�S
- _ - -
7 339 T.Ilam Co rit ral
- S stem 1/0 Replacement 20, 1 , 31 'E 3 � 307 36 1+929 305,440
,
7341 E''G s niCreek Levee Rehab 150,OOD 1S0,000 150,06
7343 TP Master Plan 1 x'15 1,712,568 2,432 8W1000 (315,000) 487,432 5 7,208 430' x#
--
7348 Solids Handling Fad ity Impruvenwnts � � �0�, 1,950,OOD 2,350,OOU 101,922 21 248,07A
Tota I FY 2015-17 T P A m ou Int 27,3 Er_AO 16+422,p05,.5 974,305 13.12 5,000 1,429,000 15,528,305 4,439,309
.r
Cra I."E"Yellow; One time Budget acorrecti .n eat beginning of FY 16/17 driven lb-y changes from allocation budget process to Expenditure driven:process.
Cal-"E"Orange; Transfers
N-.�Acco W nti ng\G TE M P 1.\F n ars c i a l-s and Cf os,ing\2017 Fi na nciia ls�Cap i to I Project report-Per o d 7 FY 16 17 Jan 17
PROGRAM 100 18S L4-M o difi ed 1 n E mc el CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING
CENTRAL CENTRACOSTASANITARY DISTRICT' PERIOD ENDING: 1/31/2017 PERIOD 7/2017
A B C(All IL 0 E F(C41)+L} H IF-G)
I
CE
F*0
EN
T
RAM F
PROJECT TOTAL TOTAL FY 2016-17 RUDGET APPItOVED TOTAL WTAL
PRO]
BUDGETS EXPEND ITURIES PIROJ ECT APPROVED ADJUSTMENTS EXPENDITURES SPENT Iii REMAINING BLS DGIFT
NO PROJ ECT 71TLE FLYS IFY 20I5-16) PYS(FY 2015-1651 CARRY-FORWARD BUDGET FY 2016-17 FY 20-16-17 A FY 2016-17 1 FY 16/17
TY PE G-1 Ge neral Irn2rove M ents
8207 G ec era I Security and Access
- 47e616.0 47,0616
8227 GD Treatnwnt Plant - 22 2 4" 2 22.,444 4 2,556 - 420556 42oS56
8230 Capital Legal SerVices 1181665 1190665 20,000 4j568 150432
8232 -GD1 SIS MS Replace m int(Closed Project FY 2015-16) 973,222 973,222 4,665 14,665)
8233 CSOD Facillity Improvements 173,697 173.691 25 F_
.4 - ,000 25SM 9D0- 25,
I t
8234. HOB Improvements 637,025 637,025 447,000 "7,000 426,079 20,921
8236 District Easements 123,382-1- 123,382 15,000 4,665 19,_665 j_ 7,641 12,024
,9237 -Buffer and Rental Improvements 1-66,816 266,816 501000 -SUM]- 58,348 (8,348).
___8238 Asset Management 1,047,921 100471.921 9DOX00 141,264 94lr264 555,938 38513 2 6
8239 POO O-ffke ImpnDwrnents 4770356 477,356 120,410 120,410 - 120,410
8240 IT Development 1,519,794 1J32,628 386,166 900,000 1,296,166 262,298 10023,868
8242 C Replacement 385,470 395,470 -
134,020 155510 289,530 137,247 152,283
8243 Server Room Relocation 102,204 102,2M 650,000 (296,774) 3530226 13,059 340,167
8516 District Equipment Acquisition 4SO00130 421,112 MEW 76,000 -
1040888.. 32,509.. 72,379
8517 Vehicle Replacement Program -
524,000 5240000 119,861 4040119
.999 Capital PFoject Clearft"q In Use an ly) 601F000 60,ODO 601000 50,00.�
-Roundins
Total FY 2016-1491 Arnoun 5,604,612-11,11,11111, m,=& - SSR 4750054 3080:9,651 40-ZB3,705
To recd rd begjnning ba la nce of activity as pa rt of capita I reporting change at YE 15/16
Col E Y-e I low 0-n e time Budget correctio n at begin ning of FY 16/17 d riven bV c hay ges fron)a I I Dcat ion budget process to E xpeinditure driven pir-ocess.
Col.IIE41 Orange; Transfers
N:kAccou n t I ngG MTE M Pl.\Fi na ncila Is a n d C I os i ng�201 7 F i ria n cia I s\Ca pita I P roj e ct report-peri od 7 F-Y 16 17 J a n 17
PROGRAM/'M 18,5L4 4 ModiftW in Excel CAPITAL I M.PROVE MENT BUDGET REPORT ACCO U N TJ N G-
CENTR L CONTRA COSTA SANFTARY DISTR ICT PERIOD ENDING: 1/31/201.7 PERIOD 711 7
F IC+D
PRGJ ECT TOTAL TOTAL 2016-17 BLDG ET APPR ED TOTAL TOTAL
PPS �UDGET5_ EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPEN DYTURES PIEN f I N REI AI ISI N BUDGET
N POE TITLE PYS( 2,015-16) PTS I FY 2015-16). CARRY-FORWARD BUDGET Fy 20165-17 Fly 201 --17 FY 201.647 F'16/17
E Rte'Re it i�d Water -
7300 Refinery REW 3540536 354,536 - 40,000 � 40,000 8,769 _ 31,231
730 Zone 1 Recycled Water 4.30,079 � �] 21,8S2 2
Q s
'7Recycled Water P lana ing - w _ -
102,185 1C2,185 2-r91 81,267'
7345 Filter Plant - 108,681 �_
108,681 200,000 (8J000). 1920000 - 61,52.7 13},373
73,46 Surge Ana[Os 16-17 _ _ _ C�-�y0 --
- - R R000 - 55.
7347 Rew Auto mated Fill Station 87,327 87,127 - 15,000 19,000 34,OM ��,, D 1, EM �
73 Residential F i Iq Station 1 m row '} 4 .
292,35 2, 54 _ L'V7,.�,�J00 50,(HDO 250 29p --
3 41 20M6.2G
RoLJ nd in -
Tiola t FV 2016-17 R W Arn a u nt 1,262..977 1,062,977 200,000 500,000 11,CHIG ),Z
369,2 341,
CONTrNGE N CY--ALL P R CMGRAfM S 1 AS OX0 (1.4 40,00 01 10XG 10,00 D
GRAND TOTAL 54,017,162 50,932,Z76 3 r4R4,R8fx 3 6,ROM 5 6 0 19,$9 3 R6 42 17.491.1671 22,,401.,944
N:" ounting\G I TEM P 1\R n a n c i a l s a rid Cfasi ng\2 017 Fi n a n cials\ a p i t A P roject re p ort-Pe rind 7 FY 16 17 Jan 17
CENTRAL CONTRA COSTA SANITARY DISTRICT
SEWER CONSTRUCTION FUND
TEM POI LARY INVESTMENTS
JANUARY.2017
INVESTMENTS
(ac-erets omitted} INTEREST INCOME
DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.W E-,O.M. %01 CURRENT B.OrM. E-Q.w
NO,. 156 UE R TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfoft MONTH CUMULATIVE CUl"AULATIVE
619 State of Calif. LAIF 6?86-2fgG 1 (1) 13,600,000 13.600,00-0 13,600,000 13,6111,279 X1.73% 8,663.01 41,234.00 49,El 9-7.D 1
911 JP Morgan C*nnm Paper 04127 r16 DIMM 0 1.03 5,-000,40-0 (5,000.000) a 0,00% 2,718.0-6 26,322-22 29,04G.2EI.
912 Standard Charter Comm Paper 0412711 6 OlMil 7 0 1.05 5.000,1100 (5,000.000) a 0.00% 3,645.83 26o833-32 30,47-9.16
913 ABBEY YCD 04'2711 6 -0Q27fl!7 86 1.18 5,000,000 5,{F0 0.0 0 0 5,000,000 5,003,764 7.99% 5,060.56 30,166-68 35,2.3-6.14
914 US Govt T-Bill 17d27d1 6 1 2J07F1 7 319 -0-54 4.960,139 6,()00.000 51000.000 4,9 6B.260 7.99%, 3,530.56 1,.33&89 4,OV9.45
916 u$Gov't T-Bill 1 7J271I 6 12)07f1 7 319 014 4:1960,139 5,000,000 5,000,000 4.9&9,250 7.99% 3,630-56 1,339-99 4,8,6*9.45
916 US Gov't T-Bill 1 '27J16 1 V07f17 319 0.84 4.960,11139 5,000,000 5,000,000 4,1368,250 7-99% 3,530.56 1,3a8-119 4,-8-613.45
917 US Gov't PHLS 1212 1 6 13712017 179 0.64 4.981,625 5,000,000 5.000.000 4,885,200 7.99%
2.712.50 87 5.DO 3.5,87.50
918 US Gov't FHL6 1 V22119 07120117 179 0.64 4,981,625 5,000.000 6,000,000 4,9.85,200 7.99% 2,712A0 8 7 5.0 D 3,-587.50
919 US Gov't F HLIB 12J221115 -07120117 179 0.64 4,981,625 5,000,000 6,0130.000 4.985.200 7.99% 2,712.50 4375.00 3,587,50
1320 US Gov't FHLB 1212 2A 6 0 712V1 7 1719 0.64 4,981,625 6,000,000
5,OO61.000 4.98 5.20D 7,99% 2,712.50 87-5.00 3,587.50
921 Union ink of CA YCD 1 2f2 2A 6 06120117 149 0.72 4,9a2.000 5,000,000 5,000,00D 4,977,444 7.99% 3,100.00 1.090.00 4.100.00
922 BNP Paribas Comm Paper 01120117 071113M 7 ISE 1-29 3,974.400 0 4,000,000 4,0 0 DI 000 3,976,1341
6.39% 1,838.67 0.00 1.838-67
�4) 62,363,317 68,6011100D (10,000,000 62.60 0.0 OD 62.414,9713 100.009-10 4B-p487.81 133.061.79 179,549A0
(3)
(9101) 37,077X2 36,98701
46.3 9 T.8 0 170.138-81 216,636-61
NOTE: (1) Annual yield of Local Agency IrIvestmant Fund(L.A]F]varies with the composition of-the Fund,
The estimated yield as of January,2017 was 13.75M
(2) The fa-ce vslue indicates the value of the in if held until maturity, wh[ch is the u-sual Oistrict practice.
(3 p Th e we ighted avera go yield Of th e total Sewer Constructon!po rtfol ic i a D.610%.
(4) The market va I ue of th e portfo 11 o on January 31,2017 was 5 6 2,414,978.
GASB 31 requires adjusting investments to market-value. The District will adjust annually,but rep-ort market values monthly,
(5) The District has sufficient funds available corn binepi with secured SSC-and Proj)erty Tax received irb De-cern hoer and April to cover
sNL m-o-nihs of cash flow needs-
COMPLIANCE STATEMENT, All in-vestments comply with the District's internal investment:policy approved by the Board of Directors.
Central Contra Costa Sanitary Distda
Balance Sheet
Fund:002-SEWER CONSTRUCTION(Capita[)
January 2D17 Fiscal Feriod 712017
Summarized by Ac=unt
R-apori Generated an Feb 2017 4-09.58 PM Page
TOTAL ASSETS
Current Assets
CAD R EC EI'VASILE j AVAD r-ALHAMBRA VLY A.R S1,114,199
CASH A(rQUNTS CASH $762.329
CASH ACCOUNTS TEMPORARY IMIESTMEN7S S162.6N.0m
DUE rROAA 1 DUE FROM DEST FNID 53,1 88.570
Du E rRom t DUE FROM R IL $66.6 5-5,52E
RECEIVABLE ACCCIUNTE)ACCOUNTS RE-CE NIABLE 565.943
REC;NVABLE ACCOUNTS i ACCRUEQ I.,1T EREST AAR .5-5721S
RRCEIVAULE ACC NT 6 1 CAD Rr-a r-[VAOI-r- 914
Current A5!sW5 51 �I,S95,SS3
Not Property,Plaint and Equipment
FIX!:-D ASSETS-C I.P O'CO 1`45TRUCTION IN PROGRESS S 17.49-,666
Net Property,-Plii nt-a nd Eq u Ep mani $17,491.666
TOTAL ASSETS $1152.127.50
T011-AL LIA13 IL ME 5 AND FUND EQ U IrY
Total ILM b I I Ith�A
AC COUNT 5 PAYABLE�-F>-0%L.ES TAX PAYA13LE ($2.672)
CURRENT I-PAB I LI TIES i ACCOUW:�L PAYABLE (5273.695)
CURRE NT LIQ I L MES I PROJECT RET ENT I ON 13AYAOLE 1$5711,07)
CURRENT LIAJD1L1TCzS i REFUNDABLE CONST BONDS 1$34 4.mg)
DUE TO i DUE 70 DEST FUND ($1354.742)
DUE 701 WE TO PSE ($158,15,E13.7513)
LIABILITIES)UNEARNED INTEREST ($261,766)
Total LIablolas S 7�,I 18,6 6!j)
Total Fund Equity
EXPENDITURE SUMMARY I TRANSFER TO CIP
FUND EQ U I tY I AVAILABLE FUND BALANCE
FUND EG U IT-Y i EXPENIDITU RC 5UMMARY
YEAR TO DATE,REVENUES I REVE N UF-SU FAMARY
Total Fund Equity (!S82.D!315.13001
TOTAL LIAEIrLIVES AND FUND EQUITY (S152.187,5443j
—7
Centra t Contra Costa Sanitary District
Revenue Report MTD
Fund: 003 -SELF-INSURANCE
Jl2n-uary 2017 Fiscal Period 712017
Report Generated on Feb 14.2017 4--14-.36 PM Page 2j
Category VTD Eagmate MTC Actual MTD%Rev YTD Estl mate YTDAttu al YTD%R-ev ,fin nualEsti mato Unroallized Balance AnnualMov
Other S1.032- 53.818 270.0% S92'17.224 S941.869 1.6% S1.005,375 S63,506 93-7%
Tota I Revenue $1,032 S3,818270.C% S927,224 $941.86-9 1.6% $1,005,37:5 $63,508 93.7%-
J
5
Ce ntrral Coat ra Costa San ita ry D Wric
Expense Report - By Department MTD
Fund: 00 - ELF-N 1. RA N CE
January 2017 Racal Period 0712017
Report Generated on Feb 14, 2017 4:11:27 PM PageZr
D Budget
Periel Actual YTS,AcNa I
$100.000 S1,200,000
1
$80,000
S-000-GOO
6 DO,-O`DO
00.0-00
20,000
Period Budget Period ctua I Period Varian o YTD Budget YTD Actual YTD Variance .�
$111-83C) 7,33%0 $1041500 $1.357,810 $582.866IS-7-074,944 _
Totals $111,830 S7,330 10x.500 51,357,8'10 5 5 82,8 66 $774.944
FCentral Contra Costa Sanitary District
milli, 26J
Expense e rt- Eby Department MTD
Fund: 003- E L.F-MURAN E
J a n u a r 2017 Fiscal Period 0712017
Report Generated on Feb 14 2017 4:11:27 PM Page
Department:
' rr rr Fi I z rr
r�-
INS U RA N CE&OTHER EXP $2.249 So $2,249 100.0% S590.743 $540.59 $501151 8.5 $602,000 $9,8%
GENERAL&AUTO LIABILITY S;rj-5 33 2 $7.330 $88.5D2 92.40/a S670.824 1.973 $628,851 93.7° 319150.000 3,6%
EMP RELATED&POLLUTION S13.749 so $13,749100.0% S96.2-43 $301 $95,942 99.7% S165,000 0.2%
Total Expenses 1�1,�3fi� $7,330 $104.5W 9 3.40% $1,357,810 $592,866 774,9 S7.1% $1t9'17,000 30.4��4
Fund#00 3.-Tata I Ex pie ns es $111.830 37,330 $104,50 G S3.41% 1 y357,O 10 $SE12,8 6 6 X774,9" 57.1% $1,917,000 30.40/a
Calor Key: 0 to 10%over bud get > 10%over budget
�ti
CENTRAL CONTRA COSTA SANITARY DISTRICT
SELF-INSURANCE FUND
TEMPORARY I NVESTMENTS
JANUARY,2017
INVESTMENTS
(cents omitted) I INTEREST I N CO ME
DATE OF
Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. EAM 016 0f CURRENT B.O.M. E.O.M.
190, ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE
519 State of Calif. L.Al F i0ng- 1 (1) 6,200,000 6,200,000 6,200.000 6,205,142 100.00% 3,949.32 1;111260,26 22,209.58
(3) 6,200,000 6,2 DO,000 0 6,200,000 6,205,142 100.00% 3,949-32 18,260.26 22,209.58
(2)
(59.12) (100.41) (159.53)
3,890.20 18r159.85 221050-05
NOTE: (1) Annual yield of Local Agency Investment Fund(LAI F)varies with the composition of the Fund.
The estimated yield as of January,2017 was 0,750%-
(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 portfolliD is 0-750%.
(4) The ma rket gra lue of the po rtfoll io o n Ja n u ary 31,2017 was$6,205,142.
COMPLIANCE STATEIVIIENT,
Al I ii nyestm ents com ply w ith,the District's I n tern al i rarest meat policy a pproved by t he Board of D-1 rectors.
ck
central Contra Costa Sanitary Dish i
Balance Sheet
Fund:03-SELF-I'NSURANCE
January 2017 Fiscal Period 712017
Summa feed by Account
Repurt Generated on Feb 14,2017 4;09;56 PM -7-7
TOTAL ASSETS
Cuurenl A-.sets
CASH ACCOUNTS.'CASH
CASH ACCOVWS!TEMPORARY INVESTMENTS 36.200.i:ip�
VVIEFROM I DUE FRO61 R.,E 592-7.000
RECEIVABLE ACCOUNTS�ACCRUED INTEREST ArR $,3.949
Current A-sseti
TOTAL ASSETS
TOTAL L IA81L.fT1,E S A N D FUN 0 EQGI1rY
Total LiablIIlius
C URRENT LIABI L I Ti ES I ACCOUNTS PAYABLE,
CURRENT LIAB I L ITI ES d GASB 10 ACTUAR IAL RESERVE
QVC TO f DUE TO FLEE
Total LIQ b1+itles ($2.427,11 9g
70a Fund Equity
FUND-EQUITY EMPLOYMENTiPOLLUT[ON RfSK (S5.Dm-[)m
WND EOUPTY F XPENDITURE SUM MARY S582.866
ELI NV EG U ITY I INS PREMSICLAIMS.-LAWSUITS 11516 1.061
YEAR TO DAT E REVENUES I REVIEN UE SU M MARY (59 i,ft-9)
Taq,pt Fund Equily (S5.197,-942)
TOTAL LIAO ILI TIES AND FUND EQU I TY [$7.025,001)
-ry District
Centra I Contra Costa Sanfta
ZM)aF.-MM"drR1699M rl
Revenue Report MTD
Fund: 004-DEBT SERVICE
January 2017 Fiscal Period W2017
Report Ge-nerated on Feb 14,20174'.14:36 PM
- - Page
Category MMEsUmate MTD Actual MTD;%Rev YMEstim-mte YTD Actual YT0D1aRev Ann Baa[EStlfflate Unrealized 8alrince Ann uta[l/oRev
Other S D so eJ.D% S3.749,310 $3.748.310 0.0% S 3.7 YC%,80 7 S42-497 99-9%
Total Revenue so so 0.0% S3,744.310 53.748.310 0.00/0
$3,790,807 $42,497 98.9%
0"1
Centra ICo n tr Costa San Ra District
- -.- wM WAIN
Expense Report - By Department M T D
Fund: 004 DEBT SERVICE
January 2017 Fiscal Period 0712017
Report Generated on Feb14. 2017 4111-27 PM "Page Zj
Penod Actual YTD Actual
200.000
0
150.000
0
100.000
Po)
O so ._
Period Budget Period Actual Period Variance YTD Budget YTD Actual 'T 13 Variance
o SC 2 X 43 2-61e so
I Tota I 0 0 so $-231.448 $231, o
Central rare Costa Sanitary District
Expense Fl or+t- By Department MTD
Fund: 004-DEBT SERVICE
Report Generate-d on Feb 141-2017 4:11:27 PM January.2017 Fiscal Period 0712G17 Page -3�>
Department:
OTHER EXPENSES
r
o $0 0 0.0% $231,448 8231,44813 0.0% S1,313,051 17.6%
Talal Expenses 0 so 0.0% $231,448 5231, o 0.0% $1,313,051 17.6
Fund 4004-Tota I Expenses o so 0.0010 52319449 $.231,448 so 0.0% $1j313,051 17.6%
Tatar Expenses $99363,156 $9,212,171 $150,985 1.6% $55,30B4O89 51,276PS-33 $4,D31,555 7.3% $9.3.04019-59 55.1%
Color Key- 0 to 1 G%over budget > 10%over budget
Cerittal Contra Costa an tar District
13alarice Sheet
Fund,004-DEBT SERVICE
January 2017 F[scal Period 7t2017
Sum rnadzed by Account
Repo ii Gefieraled an Feb'4.2017 4 89:5$PM Flage,311
TOTAL ASSETS
CtJrMnt A-58el:5
DLJ EFROM 1 DUE FROM R.I:E 53.748.310
DUE I'POM,+DUE FROM SkC $154.742
L.T.DEBT ACCOUh TING DEPOSIT WITIR Li STEE.-RE$ERVE S4.856450
RECE IVABLE ACC DUNITSf ACCRUED INTEREST AIR :$99 1$I
Cu rant Ass Qts $8,768,683
TOTAL AS$ETS 53.768,633
TOTAL LIABILITIES AND F U NO EQUITY
Total Lkabfflties
CURB EW LIABILITIES!RECYCLED WATER(.QAN 1313)
DUE 70 1 DUE TC):-JC 1 ,571
L.T-DEBT ACC DU NTING i SONO ACR I NTE REST PAYA2 LE i�
L_T.DJ EIT ACCQ U WING I BONDS PAYABLE
Total LI a bil iti es 5.:04 8.70 3
Total Fund EquIty
FUND EQUITY I AVAILABLE FUND BALANCE. $29,706,083
FUND IFOUITY,,EXPENDITURE SUMMARY $231,448
YEAR TO DATE REVENUrtS i R� NUE SUMMARY
Tota I Fu ri d Eq;u i ty 526,280,021
TOTAL LIABILITIL:5 AND F U NO E 0 J I TY