HomeMy WebLinkAbout06.c. Receive January 2017 Financial Statements and Investment Reports 6.c.
CENTRAL CONTRA COSTA SANITARY DISTRICT
February 1.9. 20317
T0- THE BOARD OF DIRECTORS
VIA: THEA VASSALLO
FROM, JAMIE KING 9. 1
SUBJECT- O&M Variance Analysis
Thee following are brief year-to--date varianCe explanalergs through period ending January 31, 201T
YTD YTD Fav/(Unfav)
0&M Revenues; Budgeted Actual Variance Explanation
The pe rcentage of ewe r se rvi ce cha rge re ce ivied i n the fi rst I ns to I Iment i n
December varies year to year. We budgeted 55%this year for the firrst
installment_ T he a ctu al a m cu rpt received wa s 52.9%res u 16 n g in an
unfavorable variance. We anficipate to receive a larger than bucfgeted
Total 41,336,853 40-896.653 �440_200) percentage in April.
0&M Expenses(variances>X100 f-_
T ota I La bor C na rge s 41.134,1 61 39.443,333 111690,828 Expenses are typically lower in the beginning of the year- Some positions
budgeted are filled later in the fiscal year resulting-In savings.
Chamicals 1.U30.9-74 918,B82 112,092 Chemilcal is purchased sporadically throughout the year rather than moo nthl'y
as Is budgeted. The variance should be reduced by year-end,
Repairs& Maintenance 2,581,923 2-083,594 498,329 Lower due to major expenses are typically incurred in the spring time while
budget-is spread out thfoughyo ut the year.
Professional& Legal Svc 357.964 244,071 113-893 Delay i n lega 1 b i Its 1 n ad ditio n to b udgeted leg al expenses not yet incurred.
Out&de Services 2,240,982 1,606.542 634,440 Mainly due to Technical Services expense being fower than 4udgeted thus
far in 11he fiscal year.
Materials&Supplies 11189,708 1.038.274 151,434 AJI line items zrfth the exoeption of Operafirig Supplies have be-en undersperit
thus far- We anticipate the usage to be higher in the second half of the fiscal
yea r-
A[I Other 5,183,118 5,127.531 55-587 Multiple account categories. Lower than budgeted expenses thus far for
Director Fees&Expe...nsees, Hauhng&Disposal, and Othef Expenses.
Total 53.71 a.B-30 50,462.227 3.,256.603
Central Contra Costa Sanitary District
-0
Revenue Report MTD
Fund., 001 -RUNNING EXPENSE(O&M)
January 2017 Fiscal Period 7120-17
Report Ge aerated o n Fe b 14. 2017 4-14,35 P M Page
Category MTD-EstimateMTO Actual MTD%Rev YTD Estirnate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev
Concord $0 $0 0-0% so SD 00% 314.790,00 $14,790.000 0.0%
HW $7.LOO $9,699 38.6% S49.OCO $44,8 77 -8.4% $888-0�0 $843,123 5.1%
Sewer S ervic-e-Chia rges $9.5 B4 $12.964 35.3% $39.603,838 $-38.761.14 5 -2.1% S71,10000-0 $32,338,855 54.5%
00,her S180,131 S418.160 132.1% S1.684,015 $2.090,632 24.1' SIO 39.200 $948.568 6 8.a 1/c
Total Revoinve $196,715 $440,822 124.1% S41,336,853 $40,896,664 4.1% $89,817,200 $48,920,1546 4s.5%
Centra I Co ntra Cha Sari ka ry D[.strict
Expense Report - District Summary MTD
Fund: 001 -RUNNING EXPENSE(O&M)
Report Generated on Feb 14,2017 41312 PM January 2017 Fiscal Period 0712017 page
60.000,000M Budget
Actual
1$50,000.000,00
.-ter
$40,000,I)M OO
}
�s
$20.00. 0,000-00
10.G("'DFOOD.00
2 3 4 ' 7
F1s ca I Pe YI ods
s
Central Contra Costa Sanitary D*I!strict
Expense Report - District Summary MTD
Fund: 001 -RUNNING EXPENSE(O&M)
Report Generated on Feb 14, 2017 4:1312 PM January 2017 Fiscal Period 0712017 Page
Category PerioLd Budgot Period Actual Period Variance % YTD Budget YT1D Actual YTD Variance % Ann ua I %
Budget
SALARIES&WAGES $2'IFE 3.1 S2 S214D-812 $22,380 0.8% $19.342,344 $18.431,149 5911.195 47% $33,159.707 55..6%
EMPLOYEE BENEFITS $5.206.774 $5-170.317 $36,457 0.7% $23.976.118 S23.07%831 3.7% $37.511,904 a 1.530/0
CAPI TALPZED AD M OVER H EAD ($312,043) �$244,459') fl$67,554) 21.7% ($2.184,3011) (S2.D67.645) 5.3*:/a ($0.744,593) 55,2%
DIRECTO R F EES&E XP ENS ES $14.045 $8,594 S5.451 35.8% $98,315 574,028 524,287 24-7% S168.555 43.9%
CHEMICALS S105:982 S106,688 ($7 DG) -0.7% $1,030.974 $.918.881 $11Z093 1D 9% $1.920 000 47.9%
U71LITIES $359,642 S461..GB4 ($101.442) -28.2% 32.350.828 $2,423,003 ($72.1175 -3.1% 34,315,790 56.1%
REPAIRS&MAINTENANCE $435.215 5423.052 S12,163 2-8% 82,581-923 32-G8:3,595 5498,325 19.3% S5.222,852 39:9%
HAULING a DISPOSAL $69,149 578,104 ($8,955) -13 k% $501.643 $491,944 $9.699 1.9% $941,050 52.3%
PROFESSIONAL&LEGAL SERV $51,721 $913,914 ($29,193) -56-4% S357.964 S244,0172 3113.892 31.8% 5530,750 38.7%
OUTSIDE SEWCES $313,991 $216.621 $97,3T0 31.0% $2,240,982 $1,606,540 $634.442 28-3% $3,980,175 40-4%
SELF4 N SURA N C E ESP ENS E so so SO 0.0% $920,000 SC120.000 .50 0.0% $920.00 100..0%
MATERIALS&SUPPLIES S164,554 $126.207 $38.347 23.3% $1,189.708 $1.038.272 $,151.436 12-7% $2,100,025 49A%
6
OTHER EXPENSES $79,104 S36,907 S42.1 y7 53.3% $1,312,3,32 $1,218 549 S93,783 7-1% $2."U 85-703 45.4%
Fund#001-Tota I Expenses $9,261,326 $9,204,841 546.,485 0.5% S53,718,1830 $50,462.219 S3,256,61 1, 6.1% $89,8J0.918
56.2%
Color Key'. 0 to 10% over budget 10%over budget
Central Contra Costa Switary District
mdj M=1r
Expense Report i By Department MTD
Fund: 001 -RUNNING EXPENSE (O IC)
January ��1�' Fiscal Period��� �1�
Report Generated on Fe b 14, D 17 x:11: 7 P MP ,.
r5.000.0 00 Peflod Budgel $20,000,000_; YTD Bu off_
C3Pefiod Actual Y TD Aclua
$4.000,000
$15,000.000
$3.000,000
I
$10.000.000
$2,000,000
Y r
$5.000.000
$1.000.000
r
°
$0 M6. 30
ov
Period Budget Period Artuall Period Variance YTD Budget YTD Actual YTD Variance
ADMINISTRATION $4.228,262 S4,068-979 $159.283 8.280-081 S16.933.973 $1,3461108
ENGINEERING $1.284,-737 64.7-115 (S-79.978)9.978) 9, y604 S 8. 9.2.9 7 7 $545,627
COLLECTION SYSTEM OPS. $1.203,870 8565 $52.014 $8,137,E $7.568.389 $568,707
PLANT OPERATIONS $2.137,425- S2.2-73.429 ( 136.00) $15,174,925 $14.892.71 $282,206
RUMP STATIONS $250,141 96.094 ($46.65,3) $1 1 x 303 987 Sl-7,80.842 (S49,.855)
RECYCLED TER $146,891 $48,868 $98,023 S1,057 1 9 03. 1 $5631818
Totals $932515326 $9,204.841 $46,485 $53r7181830 $50,462,219 $33256.611
dadd e ntt al Co rpt ra Costa Sa n ita ry DMrict
52-711317
Expense Deport - By Department MTD
Fund: 001 -RLJNNING EXPENSE(O&M)
January 2017 Fiscal Period 07f2017
Report Generated on Feb 14.2017 4;11:27 PM Page
Department: ADMINISTRATION
SALARIES&WAGES SW.985 5532.245 $12.740 2.3% S3,814.895 $3,626,646 $180.249 4.9% 36,539.925 -55.54
EM PLOYE E BE N EFITS $3.388"9 $3,26-4,222 $102.762 3.0% $11, 37,58E $10.644.647 $592.941 5.3% $1-5.673,019 67.9%
CAPITALIZED ADM OVERHEAD ($3.5 71 � 1.8�1� ( 1.716) 47.7%
DIRECTOR FEES&EXPENSES $14r04- $8.594 $5.45$ 38.8% $98.315 $74.028 $24.287 24.7% $169,555 48.9%
UTI LITIE.S S7,X20 S16,885 t5B.965; -113.2% $55.440 $88.202 ($10.762) = $95 D40 69-7%
REPAIRS&MAINTENANCE $69.866 $36,382 $33.484 47.9% $4891032 $424.275 $64.787 t 3.2`,1¢ $838,450 50.6%
PROFE SS 10 NA L&L EGAL SERV $39,517 $52,682 ($13.165) -33.3% $•2721.536 $162.474 5110.062 404% 4 84.2_5 0 33,6%
OUTSIDE SERVICES 51310.728 S124,180 $6.549 5.0% $959,603 S765353 $193.850 0.2% $1.760.800 43.5%
SELF-INSURANCE EXPENSE $o $o so 0.0% $920.000 $920,000 0.0041:1 $92U00 100.0%
MATERIALS&SUPPLIES 811.396 S2,504 W894 78.04 $129.784 $696088 $60 696 46,13% $236.825 29.E
OTHER EXPENSES $ B"415 S 13.166 813.244 50-2% S328.037 S 197.991 S130.046 39.6% 51.15,5,296 17.1%
ADMINISTRATION Total Expenses $4,228,282 $4,068.979 $159.28 3 3.8% $1 Ba280.081 $16-933,973 $1.
,346ri 08 7,4% $271-828,993 60.9%
Fund#DO1-Total Expenses $4,228,262 $4,068.878 $159,283 3.8% $18.280,381 $16:933.S73 $1,346,1087.411/a $27r828,993 60.9%
o I o r Key: 0 to 10%over I uda t > 10%over budget
Irl Contra Costa Sanitary District
Expense e port- By Department ISTD
Fund: 001 -RUNNING PENSE(O&M)
January 2017 Fiscal Period 0772017
Report G en a rated on Feb 14, 2017 4:11: 7 PM Page
Department: ENGINEERING
SALARIES&WAGES $748,077 $764,623 ($16,5416) -2.21A S5,236,539 S5,094,531 $142,008 2.7% S8.976,971 56.8%
EMPLOYEE BENEFITS 5579.17 $6-33,967 ($54,795) -9.50/6 S4.054,204 $4.059,732 (55.52 8) -0A% S6,950,621 58.4%
CAPITALIZED ADM OVERHEAD ($282.8+16) ($237.27) ($45.549) 16.1 ($1.979,922) (51,969„280,1 ($10.042) 0.5% ($3,a94-16 5) 5$.0
UTILITIES $14.757 $15,543 ( 78 ) -5.3% 10.3,299 S97.139 $6.160 6.0% $177.100 5-4.8%
REPAIRS&MAINTENANCE $15.446 $13,810-5 80.5 $1.541 10.6-0/6 $108.122 $43.053 $65,069 60.2% $185,400 23.2%
HAU L.A N G&DISPOSAL $25,915 $36,200 110.285) -39.7% $199.405 $224,915 (S25-51 D) $423,000 53.2%
PROFESSIONAL&LEGAL ERV 510,081 $23.042 � 13,761) -136.5% S70x567 $58.898 $11.069 16.5% 121,000 48.7%
OUTSIDE SERVICES S124.294576.771 $47.513 38-2% $068.533 S627.154 $241.37 9 27.8% $1,511.525 41.5%
I IATERIA LS&S U PP.L I E 9„705 $26.657 S3.046 103% $207.935 S157.645 S50,290 24.2% S356,550 44.2%
OTHER.EXPENSES x 20.145 S10,604 S9.542 47.4% $469.9 S399-190 $70,732 15-1% S591.238 67.5%
ENGINEERING Total Expenses $1,284,737 $1,3,64,715 IST9,978) -6.2% $9,3 38,6 D48,792. 7 t7 $545,627 5.8% 15,899,144 55.3%
Fun d#001 -Total Expe ns e s. $1,234,737 $1,364,715 1$79,9781 -6.2% 913 38.6 U S8,792,977 S 545,62 ' 5.8% $16,899,140 55.3%
Color Key: 0 to 10%-over budget > 10%over budget
i
5�
#rel Contra Costa SanitaryDistrict
Expense Report - By Department MTD
Fund: 001 -RUNNING EXPENSE (O&M)
January 2017 Fiscal Period 07f2017
Repos.Generated on Feb 14, 2017 4-.11-.27 PI'S Page
Department: LLE TIOff. SYSTEM OFI .
SALARIES&WAGES $508.992 $503.422 $5,570 1,1% $3,562.944 $3,318,091 5244,$5'3 6.9% $6,107.S88 54,3%
EMPLOYEE BENEFITS 5457.D75 5439,(40 i 8.035 19% $3,199.525 $2,978.395 $221,131 6.9% S5.485.229 54.3%
CAPITALIZED ADM OVERHEAD ($4.321) ($6S6) ($3.654) 84.6% (S30.24 0) ($15.091) ($15,14-9) 50.1% ($51,854-) 29.1%
UTILITIES 511.615 S18-235 1;S6.6 2G) -57.0% $B1-305 $03.37 (S2,065) -2.5% S139,400 59.8%
REPAIRS&MAINTENANCE E 135.957 S-115,042 520.915 151.4% $6M69-9 $570.352 $96.348 14.5% S 1,661,502 35.011c,
HAULING&DISPOSAL S10-916 57.1 B 6 S3,728 342% $76,412 $51.60.9 $24.807 32.5% S131.000 39.4°
PROFESSIONAL
&LEL SERV $416 $2,487 ($2,071) -457-8a $2.912 $4,673 �$1,9�1� � � S 5.DOO 97.511/a.
OUTSIDE SERVECES S8,890 $ ,816 $1,074 12.1% $62.230 $88.155 (525.925) S106.700 926%
MA7 ERIALS&SUPPLIES $62,424 $60,374 $12,050 19.3% S426,800 S413.869 S12.931 3.01ya $774.150 516%
OTHER EXPENSES $11.905 $8.918 $2.987 25.1% S8$,509 S74,769 S 13,74D 15.5% 5-142.935 52-3%
C OLLECTJ ON SYSTEM ORS."Total $1.203,570 $1,151,$99 SS2,014 4.3% $8,137,0,96 $7,5-68.3 R9 $568,707 7.01/16 514,472,17 53 52.3%
Expenses
Fund;001-Total Expenses $1, 03,B79 $11151,x55 $S25014 4.3% $99137.,096 $7,569,389 $568,707 -7.0% 514,472.053
52.3%
Color Key- 0 to 1,0 1,011/o over budget > 10% over budget
.. central Contra Costa Santtary District
Expense Report - By Department MTD
Fund: 001 -RUNNING E PEN r SE JOW)
January 2017 Fiscal Per[od 0712017
Report e nested on Feb 14. 20-117 4-11--27 P Page
Depaftmenf: P"NT OPERA71ONS
f
SALARIES&WAGES $B20,842 $842.001 ($21,159) -2.6% $5.745.8-94 $5,644,197 Si 01,697 1-8% $0,850,198 57_3%
EM PL OYE E BE N EFITS $689,709 5734.462 (544,753) 6.5% S4.827.963 $4.B42.533 ($14,570) -0-3% S8,277,040 58.5%
CAP17ALIZE D ADM OVERHEAD ( 21,2801) ($4,616) ($16,654) 78.3% (5148,960) ($66,142) ($82,8118) 55.6016, ($255,408) 25.00/
CHEMICALS MALS 503,150 $61,403 $1,747 18% S731,150 S619,974 5111,170 15.2% $1,406.000 44.1%
UTILITIES ES 5287,558 $347.614 ($80,{I58� -29.9% $1.706,226 1,780,034 ($73,808) -4.3% 3,210,700 55.4-0/6
REPAIRS&MAINTENANCE $1 84,424 5203.725 (S 19,301� -10.5$.x® S1.131,388 $898,366 $23-3,020 20,6% S2.213.200 40.6%
HAULING&U SPOSAL S31.585 $33,926 ($2,341) -7.4% S220,695 $209,$02 $10,803 X11% $37 B.250 55.5°
PROFE SS I O NA L&L EGAL SERV -5541 $497 S44 8.1% S3.787 S 1,444 S2.343 01.9% 56.500 22.2%
OUTSIDE SERVICES $26,874 $6,804 $20,070 74. $188,118 $84,58.5 $103,533 55.0% $322,550 26.2
MATERIALS&SUP P'LIE S $57.073 !S43.986 $13.087 . 6 $397.511 $377,972 $19,539 4.9 685.000 55.2
0TH EIS EXPENSES 16,951 $3,626 $13.325 7$.6"/'0 $371,155 $499,864 ($128,70) = $713.149 70.1%
PLANT 0 PE INTI ONS Tota I E xpen ses $2s1370425 S 2.27 3.429 (S136,004) -5,416 15,174.925 $14,892r719 $282206 1.94 S 25,8071177 55.6
Fund#001-Total Expenses $2,137,425 S2,273-429 (5136,004) -5.4 S15.174.925 $14,892,719 $282,206 1.-9% S 26,607,177 55.6%
Color Key: 0 to 10%over budget > 10%ove r bu d et
Central Contra Costa Sanitary District
Expense epo Int ` By Department MTD
Fund: 001 -RUNNING EXPENSE(OW)
Report Generated oin Feb 14. 2017 4--11-.27 PM J anuary 2G17 Fiscal Period 0712017 Page /0
Department: FRUMP STATIONS
,t.
r
1 M
- - -
SALARIES&WAGES $76,706 $84.779 �$8,0737 -10.5% $536.942 .$554.131 ($17.23-9) -3.2a1.';- S 9210.4 0 0 60.2%
EMPLOYEE BENEFIS'. $54,076 $66,754 ($12,678) -23.4% S378,532 S440.675 ($82,143) = $648,947 67.9%
CAP I TA L IEC AW OVER H EAa $Q so SO -J.M,�- so so so 10 5o 0.0%
CHEMICALS $35.833 S42.648 ($6.81 5) -1800% $250.831 $261.437 (510-606) -4.2% $430.000 00.8
UTILITIES S43.211 193 ($9-87) -2.30/c
S302.47-7 $302,903 (S426) -0.1% S513.550 58.4%
REPAIRS&MAINTENANCE $27.024 $54.098 ($27-074) -100.2% 3169.1615 $145,707 $23-401 13.9% S324,300 44,9%
HAULING&DISPOSAL $73.3 $790 ($57) -7-8% $5.131 $5,532 ((401) -7.8% $8.900 0 . %
OUTSIDE SERVICES S6.341 S1,050 $5,291 83.4% $44.387 $29,624 $14.763 33.3% 370,100 38.9%
MAT ER1ALS&SUPPLIES S3,466 $2.083 $1,393 39.9% $24.262 $19,048 $5.214 21.5% S41.600 45-8%
OTHER EXPENSES $2,751 S59 S2,1 S ff 78.4% 19,. 67 $21.735 ($2,478)= $33,0059 fi 5.7%
PUMP STATIONS Tcda I Expenses :$250,141 $298,994 �$ 8,353) 48.7% $1,,7301.987 $1,780.842 (549,955) -2.9% $3,001,836 59.3%
Fuad#DOI-Tota I Expenses $250,141 $296,994 �S 49,85,3) -18.7% $19730,9 8-7 $1,780,842 (549,855) -2.9 33,0019836 59.3'
Color Ked: 0 to 10% over budget > 10%over budget
jda.Nil Central Contra Costa Sanitary D istfl t
a
Expense Report- By Department MTD
Fund: 001 -RUNNING EXPENSE (O&M)
January 201 7 Fiscal Period 0 7f20'I 7
Department: RFCY LED WATER
SALARIES&WAGES $53.59D S13.742 $49.0 8 78,4% 5445.130 $193.503 $251,627 56.5% S763.147 25.4
EMPLOYEE BENEFITS $39,758 S11.872 $27.06 70A% S279-306 9.306 11 3v8 50 $164,456 59,1 S477,148 23.9%
CHEMICALS S6.999a -S2.637 $4.362 62.3% S4 B.99 3 S37,470 S T 1,523 215"A ,$84.000 44.6%
UTILITIES 14,583 S-18,609 x$4,026) -27.6% $102.981 $0.35� $8,726 8.5% S175,GN 513%
REPAIRS&MAINTENANCE $2.498 $0 SZ498 100.0% S17,486 S 1.842 515,54-4 B9_5% $33, 5.14,E
PROFESSIONAL&LEGAL SERV S1.166 $1.400 ($240) -20,6% S8,192 $16,382 (SS.220�= $14,000 117.0%
OUTSIDE SERVICES S16..873 $3 S16.873 109.D% $118.111 $11.258 S 106.a4:3 90.5% $20,2500 5.6%
MATERIALS&SU P P LIE S $4 S8 S 692 �S-�14" - 3.3% 53,415 $848 S�,r S B 81.0°r�rr S5,900 11.�I!°,�fo-
OTHER EXP ENS E $9,36 so S936 190_0% S35.452 25.00 $10,452 29.5 $50,D24 %0%
RECYCLED WATER Total-Expenses $146.591 $48,868 $98,02:3 6 610/0 S1,057,137 $493,319 $563,918 53.30/6 $1,801,719 27.0
PU n d:9001 -Total Ex pie n s e r, $146,891 $48,855 S98,023 66.7% x1,057,137 $49,3,319 $563,818 53.3% $1,8.01,719 27.4%
Color Ked,. 0 to 1 G over bud get > 10%over budget
Central Contra Costa Sanhary r)[stfict
Balance Sheet
Fundo 001-RUNNING EXPENSE�O&M)
January 2017 Fiscal Period V2017
S u m ma rIzed by Account
Repo rt G ener ated on FeID 14,2017 4.09:58 PM Page
TOTAL ASSETS
Currem Assets
CA,--.ti ACCOUNTS I CASH 13
CASK ACCOUNTS�PAYROLL-CLEARING .522,$73
CASH ACCOUNTS.'PETTY CASH 43.400
DUE FROM I DUE FROM S $66,660.768
D LJE FRO M I DUE FROM $920,Uor;
INVENTORY i SUPPLI E5&MATERIAL I W $2,013.46�
PREPAID ACCOUNTS I PREPAID CAFETER IA PLAN $415,104
PREPAI D ACCOU NTS i PRE PAID EX PENSES $957.731
PREPAID ACCOu N Ts I PRr--PAID INSURANCE $11.07
PREPAkD AGCOUNTS I PREP.AID RETIREMENT $11,256.683
RECEIVABLE ACCOUNTS 0 AoR-SSC DIRECT RILL S857.2413
RECEIVABLE ACCOUNTS e ACCOUNTS RECEIVABI-E $381.647
RECE IVABLE Ar.COLI N TS f ACCOUNT5 RECEIVABLE-CORA 54.805
RECEIVAEILF-ACCOUNTS o COMPUTER PURCHASE PROGRAM 31 6)729
RECEIVABLE ACCOUNTS f DEPOSIT$TO EkAN K ESC ROW 51m.105
Ri=_CEIVAI3LF_AG-COUN T8 1 OVERTIME INSPECTION NR $3.554
Cunrgnt Assets $56,100,558
Net Property.Plani acrd Eq uIp me r?t
C ONTR IEUTE L)F I XEL)ASSET S I ACC D EPR-CO NT R I B ASSETS (557.268.866)
r,QWR ISU'rECI FI XED ASSET S I CONTR I BIJ71ED S-EM R LINES S164a863.1532
FIXED ASSETS-C-1 P.-'CONSTRUCTION IN PF(:)SRESS $24,480.982
F I XE13 A,5SET8 I ACC D EPR-BU ILO I NG 8 ts 11.6 1?.U6)
F IxEE)ASSET S I ACC D EPR.-FURN&EQ UiP
FIXED ASSETS I ACC D EPR-OUT TALL
FIXED ASSETS I ACC DEPR-PLjK,1P1.NG STA71ONS
FIXED ASSETS 0 ACC DEPR-SEW AGE COL SYS
FIXED ASsr=TS i ACC DEPR-TREATMENT PLANT 1$210 5e6.708)
FIXEC ASSETS i ACC DEPR-VEHICLES (S4705437)
FIXED ASSETS i ACCVrV OrzMr,-R F-CY VVATF-R (Sa 060.810)
FIXED ASSETS I eU ILDJNG S S4 2.412.W
FIXED ASSETS J FURN I TIJRE&iEQUtPMEN f' S$2.627.566
FIXED A1L TS I INT AN(�ISI_F_ASSETS S4,936,407
FIXED ASSETS I LAND $17.3.20.571)
FIXED ASS E TS I OUTFALL BE-=VVr=R,5 S 11.371.574
5-1 XED ASSET S I PUM P114G STATIC N S $56,270,149
FIXED ASSETS I RErY WATER INFRASTPVCTURE 516,2'15,350
FIXED ASSETS a SEWAGE CO L LECT ION FAC IL S341.412.323
FIXED ASSETS i TREATMENT PLANT $323,380.945
FIXED ASSETS I VEHICLES S7.37 B.730
Net Property,112110 W art 4 Equipr"nt $616, 5,035
TOTAL ASSETS $702,1115,593
TOTAL LLASILITIE$AND FUND EQUITY
Tota I L i a bllitie5
ACCOUNTS PAYAI9Lr=#:SALSS TAY,PAYAFLE ,S1 4.1547)
CURRENT LIA81 LITIES I AC COUNTS PAYA&Z ($3,001.987)
WRRENT LIASI LITIES I AC C RVEO CO MPENSATED ARS ($4.377,681)
CU RRENT LIASI L171ES�AC CRUED V61AGES PAYABLE
CU RRENT L"ILITILS I CAFL tER IA PLAN PALVABL.F. ($28-439)
17,LJRREN T LIAIDI LITIES�M I SC D EPOSI TSi'LIABILITI-ES ($1 03,539)
C U RRENT LIAS-1 LITIES I OTH ER PAYRO LL WTHHOLIDI NG ($5.158)
CU RRENT LIA131 LITIES I PER M IT 0I_C-ARI:NG {531$)
CU RRENT LIASI LITIES I R EFUNDABLE DEPO S47S
Central Contra Costa Sanitary District
Balance Sheet
Fund-OD1-RUNNING EXPENSE(O&M)
January 2017 Fiscal Period 712017
Summarized by Account
deport Generated on Feb 14,2017 4.09-58 PM
PagL-
CURRENT L IABI LI-r IES i R ET IREMENT COW-r-13113 Alm ($1,794,297'
CURRENT LlABI L17 IES.l WORKERS'ICOM P INS PAYABLE $145,18!9
DEF-COMP.CONTRI B WH i I C M A $1.404
DUE TO f DOE To DEBT FUND 748,3 10)
DUP-To I DUE TO S;C (-$66e655,529)
DUE TO I DUE TO Ej 1 ($92a.1)DO)
LIABI LITiIES,LONG TERM i PE�N S1 DN11 N1FLOW'01UTFL0Y\r (588.679.765)
MEDICAL LIABI L ITIES I DELTA DENTAL (S369)
MEDICAL LIABI L ITIES!DISABILITY ISIS M T8)
MEDICAL LIAR I L I TPES I HEAI-Tm NET (SI)
MEDICAL LIABILITIES.1 KAISER PERNIANEN'fr= ($740)
MEDICAL LIABILITIES I LIFE INS ($57)
MEDICAL LIAE IL ITIES f OCCUPATrONAL HEALTH $2 176
MEDICAL LIABILITIES''PO$T EMP.BENEFIT-OPES $:54.619
RC 1 M BU RSEMENT FEES ($119.281)
Twal Liabilities [$170.390.625)
Total Fund Equily
F U ND EQUITY I AVAILABLE FUND BALAME ($20,723,315)
FUND EQUITY I CAPITAL COST SHARING ($104,214,796)
FUND EQ U ITY I CONTRIBUTED SE VVER LrNES (61 54.13n.[pol)
F UNO EQ U 1'(Y I EXPENDITURE SUM MARY S50.462.219
F UND EQ UI TY I G EN F-RAL FIXED AS SET GROUP
F UNO EQ U11TY I STATE&F ED OAP TAL GRANT
YEAR TO DATE REVENUES I REVEN UF-SUM MARY
fatal Fu ncl E qu ity (S5 31.714.9(591
MTAL LIABILITIES AND FUND EQUrY ($702,10!5,!593)
CENTRAL CONTRA COSTA SANITARY DISTRICT
February 14,2017
TO: THE BOARD OF DIRECT S
VIA: THE VAS SALLO
FROM: JAMIE KING
SUBJECT'. Sewer Construction ria rice Analysis
The follow-Ing are brief year-to-date variance ex:pJanations through period ending January 31, 2017:
YTD YTD Favf(Unfav)
SIC Revenues: Budgeted Actual Variance Explanation
The percentage of property tax received In December is
lower than what was budgeted for Pie first installment
res.ulting in a negative variance. We anticipate the second
Total 16,943,967 15,077,062 (1,866,905) iinstall1ment in Apri[to be greater than bud geted-
IFY YTD FY
SIC Expenses: Budget Actual Remaining %.
Total 36,808,756 1714911671 19.317,085 4z-.5-ak
16 rry-O we 7 0 2.0 134.8
Central Co ntra Costa Sa n ita ry D istrict
Revers ue Re po rt MT D
Fund.- 002-SEWER CONSTRUCTIC14 (Capital)
Report Generated on Feb 14. 20.17 4:14:3PM January 2017 Fiscal Period 712017 page
Category MMEstImate MTD Acta al MTD%Rev MEStImate YTD Actual YTD%Rev AnnualEstimate Unrealized Balance Armual%Rov
Coraco rd $0 so 0.0-116 C,o- so 0.0% $4,550.00 $4,550,000 0.0%
Sewer Service Charges $0 S2.154 0.0% $6.501,GDD S6,175,746 -5-0% S11.820,000 S5,644,254 52.2%
Mer $621,281 $367,236 -40-9% $10.442.967 $6.901.316 -14.8% S1 8,5 35,40 D $9,634.084 48.0%
Total Revenge $f>21,281 $369,390 40.5% $16,943,967 $15(0771063 .11.0% $34090 6p4OO $19,828,337 412%
PROGRAM/ M 18 51.4-Mod ined In Exce I CAPITAL 1 NI PROVEIVIENT BUDGET REPORT GLINTING
CENTRAL.CONTRA CDSTA SANITARY-DISTRICT PERIOD ENDING: 1/31/2017 _ PERIOD -7/2017.,--
7M
I C+D•#E) H(F-Gr----
PROJECT
F-
7(F
J ECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL
P R J GETS EXPENDITURES PROJECT A PP�ROVEO ADJUSTMENTS EXPEL D1TURE 5 PENT I N REMAINING BUDGET
NO I PROJECT TITLE fPYS 2 015-1E p PYS(FY 2Dt 5-16) CARRY-FORWARD BUDGET �F Y Z O 15-17 FY 2016.17 I=Y 6-17 FY 16,E 17
TYPE CS ll a ct i o rs stern
18,753,211 1 ,3 ,E E 1,435,527 J',5*15,1 5 19,360 632 11,065,526 8,295,x]85
TYPE TP Treatment Plana 27,396,360 28,42 Z�D55 974,305 13x1 Z5t000 2,429, 15,5«29,3x}5 4,439,309 1 J.,DSBr9
TYPE GSI eureka I I rrlp�r�0veaw is 6,6040612 Sl,129r5 58 - 475+' 4 3,808,551 4,283,705 1, 27,S4.S 2,666,164
a --
TYPE RW F!!cyc I ed Water —
7110000
-�� ���r�B[T_ 1,S��+DSD �11 Dx} �
450,000 1:1044C1,13CO) £ ��1 ��
CIS Conti n oc j0 - 10,00}
TOTAL D _ 3084 8a�
36,808,7S6 - 35,,893,642 17,491,671 22,4010944
N: ccount-Ing\ WITF 1 P 1\F-i na n ci a I s a nod Closi ng\2 017 F nandals\Cap l#aI Project re port-Pe rind 7 FY 16 17 Jar 17
PROGRAM/GM 1851..4 Madiiic d In Exsel I CAPITAL IMPROVEMENT BUDGET REPORT
ACCOUNTING
CENTRAL CONTRA COSTA SANITARY DISTRIC7 PER100 ENDING: 1/31/2.017 PERIOD 7/2017
-
FR
P1E TT T[TkC F' Qr- RLMC� ETPRE TTL TT .
PRO] DGET EXP ENDITURES PRO.ECT 'PR D ADJUSTMENTS EXPENDMRES SPELTIN El1r AININ BUDGET
NO
P IE T TITLE P (FY2015-1 ) PYSIFY2015-16) CAISRY-FOR ARDS BUDGET FY 016-17 F Y 2016-17 Fy Z016-17 FY16/1'
TYPE o1lection System _
59941 P'S E �_, nienl Piping Re laeemerpt
# s s I j ]5 ,� 10,000 1 5, 185,'932 81,268
5992 Pipe Burst Blanket Contract
, - 702,031 5,%q - 300F000 R96x9 3,590 �����
S Ali SererRenovationP 15EM, 139,879 1{r1 1'S ,{ 160 305969
59-_982 100,1.4
5999 CIPP Blanket Contract _ 4720000 446,296 2.5,704 - 2S,704 17,255 8,�I4
-
-6602 South Jackson CAS 80,0001 2%602 50,398a 253,867 �M
222,649 81j,616
94030 Suc hannon Air Pump 5t Repfacen)en t~ 831 83 _
812 PH Gray-son Creep Trunk 2,8,24,408 2o219,040 605,368 8,goo,k.ODO 500,0W 10,00S,368--
5,67%839-
,67%839 r1,3 2S,5 29
8414 Moro to P'S Chopper Funip� 1-9,964
8415 Martinez nez P'h 4 Sewer Rer1oyation 3,9 22.E. - -3+844t.257 77,743 5, (S,000)- 77,743 1.0,809 66,934
84 10 Su rvey Monument Msta'11 200,E 185,918 14,082 Sc' 64,082 19S � , �
8418 Colle ion System Modeling i 1,041,,60D 1,x,070 1530 � 2D1 r5 3D - _ ��,39� 163'181
8419_ Collett ion Sy tfer'M•!Phoning ALT - 470r 462,421 7,5'79 200. 207 579 109,137 � 98,442T
- - -
2D Development S nage 3,071,102 3,071,1021 - s CD3,311 96,689
8422: WC Sewer RenovatkcKn Phase 11 3A x+,00 a 232,403 107,597 :545..Coo 65 2597 25 396,588
8423 N,Orinda Sewer Renovation Phase h 1,258,5 974,916 283,584 20154,00 100,000) 2,33 ',584 1,266,316 571126
8 426 La fayet to Sewer Renovation Ph a se 10 2,5{05,000 2304,597 403 2,2 a0,23. (1,225,238) 1,025,403F -974,787 158.p616
8429 Fairview Malt - , � - -
- 5�,D9� 1.��rD°� 1��� 1.�1 R , 173,872
8430 Lafayette ��rer Renovation Phar 7 1 x 5{]s, _ 135r55� - 14.p3" 500j0[ 514,350 �
255,941 258,449
8431 Cc11ectiDn Sys t en)M a sker Pbn 5 4,55 5 540,556 - _670,000. 4_ 670,404 , 294,592 375 jA 08
8433 S.0 ri nda Seer Sten ovation Phase 6 _12p000 90,238 1020238 19fim
_ _ a - - - - -
30
8434 e!t Projects ' 57jS 7 2,113 444,404 w42=3 138.,671 .
303,442
8435 WC Sewer Pe r ewati n Phase 1 " � - -- IS00000
943 bra. a resral P5 P roe ., -
5 � _ 27+67 7 22,32 3 400,x° 422,323 89,478 332+845
8437_ Martinez Sewwer Renovation Ph a s-e 5 150AM 25,538� 124p462 32 5, e°149,462 329,938 1190524
R DUndir
2Y�
Total FY 2016-17 Q,gym ou I L 18t753,213 17 f317+686 1.,43 5,5 27 17,9 254145 1903600.63Z 11,065+5 20 Ir s+2 9 ,085
Inteft Projects open but not in CIB far 16117
Col.'E"Yellow: On a time Bu dget co rrectro n at h egi noiing of FY 16/17 d riven by changes from a I location budget process to I xp endi to re€i riven Prone ss
Co I."E"Orange: Transfers
N ccou nti n g\G MT E M P 1\Fj n a n c i a I s a nd Clo Sa n g\2 017 Fi nanc ial sXCap i tal Project re po rt-Pe rind 7 FY 16 17 J.an 17
PROGRAM IGN11851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPOFtT ACCOUNTING
CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2017
PERIOD 7/ZO17
PROJECT TOTAL TOTA L Ey 2016-17 BUDGET APPROVED TOTAL TOTAL
PROJ
SUEMETS EXPENDITURES PROJECT AP PROVE D ADJUSTME N TS E X P E NOITU RES SPENT [RE RE MAIN INN RU DG ET
P '
NG ROJECT TITUE IPYS(f Y 15-20 -FORWARD UOGET
16) PYS(FY 2 01 S-16 CAR RY FY 2016-17 FY 2016-17 FY 2016-17
FY 16/17
TYPE TPIP
pm� _1 _ . -
7285 Pr4 ryTreatment R _
enovation 14,86gr 112 14,695.,729172
7286 Cen trid uge&Cake Pumps86,061
383 50,000 222,383 -220,24S 2.1-38
128,00D 86,06 1— 41,939 500,00D (400,000; 141,939 143,540 11,601)
7291 Pump&Bkww Bldg Seismic Upgrade 695,Doi) "'
678,125 16A75 2,900.p(loo 829oWO 3,745,975 282096
0 3,463,779
7292 .,SvAtchgear Refubishment-Ph 2 320,000 280o5916.�_ 39,404 10%000�d 139,404. 1 S,9D7 123,497
7297 -.Wet Scrubber Caustic lnjc.Systerin 1,421,600 1,377,126 44p47 4
50J.000 (5D,000) 44r474 20,754 23,0710
73,01 Treament Plant Planning 2,601,464 2,601,464 3 F3
30,000 244,161 lor
144,69S
7304 Instr&Controls PLC Upgrade- 335,000 272,662 62,338 1 16Z338 17,643
7310 (
Pip ft Renow tio ns I
Phase 9(Closed in FY 2015-16) 1.5693410 1.r569p4 10 - 25.,,000 25.00) -
311 TP Safety F n hancement Ph 4 340,0DO 338,94-5 1,G55 1 151,055 128 150,927
7312 Asli Facility Irripirovements 91),0130 81,956 8,044 800,000 (8w.1000) 80044 4,,S83 A 3,461
131-4 Uirgent Re paoirs -
SoDDO 5,000 110,0001 11 SIDDO 4,,237 110,763
731S Applied Resear-ch an-d Innovations 232,2.74 1950 738, 36�536 175,001) (150,000) 61-0536 25,935 35,601
7317 P la rpt CGntrp I System Network Upgrades- 160,000 134,8W 25,140 100,0013 125,140 23,532-- 101,608
7319 Labora to ry U pe rales&Repair 471,SOD 357p 180 114,320 700,000
814,320 827,731 (13,4 11)
9 0, ,
00-D 91179 0
(1179) 50, 58,
000 7000
7320 Plant Energy Optimization 626,821 88,847 537,974
'
7322 Fire Protection System Ph 2 240,C00 88,898 1S1,102 600,000 75 1,102 128p031 623,071
7324 Sub 16 Sw
j!Lhgear Replacement 688,000 687IF472 528 20144,000 109S6,52,8 14,543
7326 EquIpment Replacement FY 15-FY 24 4060000 356,998 49,102 460,000 S019,102 1-5-34 412 96
- ,56,8
7327 Hea dark",,Sc ree n�ng Upgrade 901),000 756,172 143828 1,600,OUO 179,968
- - h -
M"F Burner Upgrade
7329 1000000 46,385 5 3.6 15 270,000
323o61S 70.pO5-8 253,557
7330 I"i pin&R tion Phase 9 -
24100DO 2410000 126,32 5 114,67S
7339 T.Plant Control System 1/0 Replacement 2D0000 12)531 7369 300,000
-- 3070369 1,929 30S.,440
__
7341 WCJGrayson .reels Levee Rehab 15D,000-
7343 TP Master Plem 10.715,000 1,712,568 20432 8W.-000 487,432 4300224
7348 Solid s Hand Ming F a cl I I ty I rn proverneats - 4()0,000 1,9so0000 2,350,000 101- - ,922 2,24SP078
WRou ding
.2016-17 TP Amc:u:ntM $ 27,396o36,O 26,422,055 loMo= 1SO5290305 4t4390309iEV_ 11008s.,988
Col-"E"Yel low: Oji e tine Budget co rre ctio n at begin ning of FY 16/17 drimen by changes fronri a[locatioil budEet process to Expenditure drivell process,
Col."V Orange: Transfers
o
C IN
ti
�y
N- ccountii n g\G MTE M P 1\F 1 na n c i a I s a nd C los i nE\2 017 Fin anci al s\Cap i,,tal Project re p rt-P e ri ori 7 IFY 16 1"'7 J�n 17
PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING
CENTRAL CONTR A CO STA SANITARY D ISTR I CT PERIOD ENDING: 2/31/2017
PERIOD 7/2017
A C(A-S) D E F C+D+E) WK.
PFtOJECT TOTA L TOTAL FY 2016-17 BUDGET APPROVED TOTAL T07AL
PR0J ffBU;DGETS EXPE N D l;TU RE S PROJECT APP.ROVED ADJUSTM ENTS EXPENDITURES SPENT II REI' AI N ING 01J DGET
NO WROTE CT TITLE PA'S(FY 20IS-16) PTS(FY 201 S-16) CARRY-FORWARD euDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17
TWEGI Geuxrel improvements
8207 Genera I Secu r i ty a old Acce s 47,616.0 47j616
822-7 G:Dl Tirealment Plant 2.22.444 222,444 42,556 42,556 - 420556
82
�82 3D30Capita I Legal Services 118,665 -118,665 00D 41
20,000 20, ,568 1-5.432
8232 1601-SIMS Fbep lacement Closed Project FY 20"1S-1 -973r222973,222 4,665 (4,665)
8233 D Facility Improvements 173,697 1730697' 2 5,CHDO 25,000 25p0D0
$234 ROB I mprove ment s
637,0 25 637,025 447,r(00 447,00-0-.-- 426,079 M921
8236 I)istrict Easements 123,382 123,382 15,000 4,665 19fi65 7,641
12,024
9237 Buffer and Rental Improvements 256,916 266r:1316 so"000 J8,349)
8238 Asset Management 1o04-7j92 1 50DW 58,348
8239 POO Off ice Inn priovements .0047,921 800,000 141,264 9-41,264 555,93i _385,326
4770356 47 7,356 120j410 12[x,410 - 120,410
9240 IT Develop ment 11R,7 9000(w
1,132,628 386,166 110 2 86,1 66 262,298 1,023j.M
8242 CM ISIS Replacement385,470 385,470
-- -- 134,020 15-5,510 289,530 13 7,2417 152,283
8243 Server Rooni Rel'ocation 102,204 102.t204 650,000 (296,774) 353,226-1- 13"OS9 340,167--.-.
8516 -IDistrict Equipment Acquisition 45000DO 421,112 76,000 1ID40888 32,509 72,379
8517 VehiElle Relpracement Program
- - 524,000 524,000 119,861 404,139
Capital Project-Clearing(Accounting Use On 60,E 60,000 60,000 (3) 600I
4
Tota I f Y 2016-17 GI Am o u V_ 6,1290558 47SAOS4 3809,651
Go 4t6l T 40,293.p705 diL 1617
2.666.164
To record begi nfi i ng ba I a nc,E,of a cl ivi ty a s part of capita I repo rting cha rage at Y E 15/16
001."E'YeH-ow: One tlrn�Budget correction at beginning of FY 16/17 driven by changes froin13110LA10f)budget process to Expen-dituredriven process.
Col."E"Orange-. Transfers
N.-\Account'rng\GMTEMP1\Financials and Closing\2017 Financials\Capital Project repor-t-Period 7 FY 16 17]an 17
PR GRAM/GM1851.+4-Modified in Excel - CAPITAL IMPROVEMENT BUDGET REPORT
ACCouNnNG
_
CENTRAL.COCA ODSTA SANrrARY DI ICT PERIOD ENDING: 1/3/12017 PERIOD 7/2017
A a C(A-6) E I:(C ) G H(F
PRWE�CT TOTAL TOTAL. FY 2016.17 BUDGET APPROVED TOTAL T TAA
PRO] - i
BUDGETS GETS EXPENDITURES P OJECr PROVED ADJ US MENTS EXPE N DITURE5 SP ENT I N REMAINING BUDGET
NO P R MEET TYLE P (FY 101 S-1E) PA'S�FY 1"015-16} CARRY-FORWARD BUDGET FY 1016-17 FY 2016-17 FY 20 16-17 FY 16117
TYPE Rte'RecyrJed Water
7 3 00 Pref ifl ery RE's' -
3 54,536 154,53 - 40�DW 40,000 8t769 31,231
7306 .done 1 F •-led Water 430,079 430,079 - 370815 370815 15e963 21,85.E
7344 Recycled Water*PIa nn i no _ 102,185
0yy ip — i 81,267-
7345 FiP#er Plant 108.'m � _ -
108,681 200,E (8,000) —192..coo 61,627 _ 1.0+373
7346 Surge Analysis 16-17 I
_._-_ 55r0 SSD ' - � , 1
7 _Few Automated Fill Station 87,327 _ 870327 - 15,000 19,000 34,WD 32,640 1,350
50 Residential Fil 15tation I mprov 282,354 82,354 200+0DD 50,000 250PON 229,374 20,626
Rounding
- 2)
Mumount 10262x977 1,062,97 711,001, 369,291, _ 341,707
CONTINGENCY-ALL PROGRAMS 1,450,000 lj440,000) 10.)000 10,000
GRAND TOTAL 54t017,162 500932176 3,084,886 36,808,756 D 39,893..64. 17,491,671 21,.401,E
del:\Accou n t i ng�G MTE M PI�F i na ncia l s and Closing\2017 Financials\Ca pita l Project report-Period 7 Fy 16 17 Jan 17
CENTRAL CONTRA COSTA SANITARY DISTRICT
SEWER CONSTRUCTION FUND
TEMPORAR Y I N TM E NTS
JANUARY,2017
3NVESTM ENTS
(cents omitted) INTEREST INCOME
DATE OF Days to ANNUAL CASH O.O.M. PURCHASE E.O�M. E.O.K %of CURRENT 13.0-m. E,O.M.
NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MAT U RITY FACE VALUE MKTVALUE Portfolio MONTH C UM UILATIVE C U MU LATI VE
51.9 State of Calif. LAID 8186-2PS0 1 (1) 13.6 WOOD 13,600,00 13010100-0 i3,611,279 21.7a% 8,663.01 419234.00 49,397.Oi
911 JP Morgan Comm Paper 04127116 01120M 7 0 1.03 5.000.000 (6'000'000 M 11
0.10.0% 2,718.06 26,.322.22 29,1340.2E[
912 Stan da-rd Charter C-ornm Papar 0412-7116 0112 Gil 7 0 1.9 0- 0.00% 3,645.83 26,833.32 30,479.15
913 ABBEY YCD 04127116 0412'7117 -66 1.18 5.0 0 0,0 DED 5,DDD.000 5,000,000 5r003,764 7.99% 5,000.56 30,165.58 36r236.14
914 US Govl T-Bill 11X2115 12-107117 319 0.84 4,960,139 S.000,000 5,000,000 4.968,260 7.99% 31530.56 1,338.89 4,869.45
916 US G-ovt T-13fil 12f22f11 6 1 M711 319 0.84 4,96D.13 9 S.0 0 CI,DDD 5,000,000 4r96a,250 7.99% 3,530.56 1,338m 4,869.45
916 US G-avl 7-13i 11 12J22J16 12107;17 319 0.84 4,960,139 5,0 0 0,H 0 6,000,000 4,968,260 7.99% 3,630.5-6 1,338-89 4,869.45
917 US Gov't FHLB 12J22J7 6 07Q0117 179 0-64 4,981,625 S,0 0 0,DO,O 6,000,000 4,955,200 7.99% 2,712.50 a75-00 3,587.50
918 US Gov't FHLS 12'22116 07120117 179 0.64 4,981,625 5,000.000 6.000.000 4,9B'5.200 7.994 2,712.50 876.00 3,587.50
919 US Govl FHL8 12)22,16 0702011 7 179 0.64 4,981,625 5,-000,000 6,000,000 4,9135,200 7.99% 2,712.60 87'5.1)1) 3,5,81.5.0
920 US Govt FH L8 12'22'15 07720117 179 0,64 4,981,625 5,000,000 5,000,000 4,S55,200 7.99% 2,712.54 8715.DO 3!,587.SO
921 Union Baqk of CA YCD 12122M6 W20f 17 149 0.72 4,982,000 5,0-00,000 5,000,000 4,1377,444 7.99% 3.100A0 1,0 0 0,-0 D 4,100.00
922 BNP Paribas Comm Paper 01 12DA 7 07119117 168 1.29 3,974,400 0 4,DDD,000 4,000.000 3,976,941 6.39% 1.838.67 0.011 1,838.57
4,099'.}00
(4) 621363,317 69,600.000 10,01313,001)) 62,600,000 62,414,978 1.00.00% 46,487.81 133,061.7-9 179,549-60
(3)
(90.01) 37,077.02 36,987-01
46,397.80 170,138.81 2 f 6.636-61
NOTE: (1) Annual Yield of Local Agency.Investment Fund(LAI F)varies with the composition of the Fund.
Th e estimated y1eld a s of Js ou a ry.2017 was 0.760%,
(2) The faze valu e in dicates the va I sae of the 1 nvestnient if held until mate rity, which is the usua 10!strict Practice.
(3) 7 he weig hted-a wore-go yie Id of the total Sewe r C o-nstruction porLfolio is 0.810%.
�4� The market value of the portfolio ort January 31,2017 was$62,414,978.
GAS 8 31 req uilres a d j u sti ng ifi vestme rtes to ma rket valtj a, The D istrict.will adjrust a n ntralily.but re po rt market vialu es monthly.
15) The 0 istri yet has su-ffic ie nt fun ds a-va i labILLM cornhined with see ured SSC an d Pro perty Ta x received in Decom her a n April to co-ve r
six months of cash flow needs.
COMPL IANC E STAT E MEN T: Al I in ventre rets comply witft the Distriict`rM 1.nternal in vestment pol i r-y a pproved 4y the Eloard of 0 i rectors.
Central Contra Costa Sanitary DMTict
Balance Sheet
Fund'.002-SEWER CONSTRUCTION(Capftall)
January 2017 fiscal Period 7)2017
Summarized by AccotAnt
Report Generated on Feb 14.2017 4.00.58 P M Page
70TALASSETS
Ctwera Assitts
CAD RECEIVABLE I AVAD-ALHAMBRA VLY AR
CASH A-CCOUKT151 CASH S762 U9
CASH ACCOUNTS I Ti-tM�'ORARY INVESTMENTS S62.600000
DVE FROM I WE FROM DEBT FUND $3.115$,$70
DUE FROM IOU E M0161 ROE $66,6:55.529
REC EIVABLE ACCOUN TS I AOUNTS REC EWABtE S65143
RECEIVABLE ACCOUNTS I ACCRUED JNTERMT AIR $57,219
RECEIVABLE ACCOUNTS I CAD RECEFVAKE $252,0!;4
CufTRAII.Assets $43krp-95AO3
Net Property,Plant and Equipment
FIXED ASSETS-C.I P.I CONSTRUC�T ION I N PROGR ESS $1 x.45 1,613.6
Not Prop-arty,Plant an4 Equipment $17,491.685
10 TAL ASSETS 5153,16 ,5 9
TOTAL L-W3111-11TIES AND FUND E QU ITY
T*Lal Lialbirmts
ACCOLWTS PAYABLE.I SALES TAX PAYABLE (52,672)
CURRENT LIM I LITIES ACCOUNTS PAYABLE M2
CURRENT LIAO I1 MES PROJECT RETENTION rpAYAP LE (S570,637)
CURRENT LIABILITIES I REFUNDAB UE CONST BOND S (5344,369)
DUE TO I DUE TO DEBT FUND ($64.742)
DUE TO F WE TO PJE (56:9.660,768)
LIABILITIES f UNIF-ARNED INTEREST ($201,7861
Total 11-labililles ($7o.11�.6i59j
Total Fund Equity
EXPE NVIT URE SIUMMAR Y I TRAM S-FER T 0 ClP (S 17.49 1.615,15)
FUND EQUITY AVAILABLE FUN L)BALANCE (566.991.817)
FUND CWTY E XPEN DITU RE SUM $1749 1.65�
YEAR TU DATE REVENUES I REVENUE SUMMARY (5155,077,063)
Total Fulid Equity (=5 82,060,gaol
TOTAL L.IIAB IiLITIES AND F LJ N 0 EQUITY (515 2.1.87,540)
Central Co ntra Costa Sa n ita ry D istrict
Revenue Report MTD
Fund: 003-SELF-INSURANCE
Report Generated on Feb 14,2017 4-.14-.36 PM January 2017 Fiscal Period V2017 Pagetj
Category WDEstimate MM Actual MTD%Rov MEstllmate 'TD Actuat YTD%Rev Annual Estimate Unrealized Balance Annuall%Rev
Other $1.D32 S3.81-8 2-17C.O�-:-� S927.224 $9e.1.8619 1.6 j,,6 $1.006.375 S63,506 93.7%
Total Revenue $1,032 $3pa1 a 270,0% S927.224 $941,869 1.6% $1,005.375 $63,506 93.7%
Central Contra Costa Sanitary Dict
Expense p rt - Eby D e pa-rtm a rpt MTD
Fund: 003-SELF-INSURANCE
January 2.017 Fiscal Period 0712017
Report Generated on Feb +14.. 2017 4:11:27 PM Fags
1 0,DOO Pe ri Dd Budget $1 400.000 [ YTD Budget
Peiiod actual YTD ActuaI
31.2W 000
$100,000
8 00,DOO
$60,000
$6W000
$40.000
00.000
$20.00-0
so
Period Budget Period to I Period Variance YTD Budget YTD Actual 'STD Variance
111.830 T oS104.500 1.. -57.810 $582.866 7 74 r
Totals 111,8 0 $7,330 S104.500 S1,357,810 S582,86 6 $774,944
Alm
Central Contra Cha Sanitary DMflct
Expense Report - By Department MTD
Fund: 003-SELF-INSURANCE
January 2D17 Fiscal Period 0712017
Report Generated on Feb 14,2017 4,11-127 E P age
Department-,
MM
INS U RANGE.&CTH Erb EXP $2,249 so S2.249 1 DO-O% S590,743 $540,592 S50,151 8.5% S602.000 89.8
GENERAL&AUTO LIABILITY 95.8327.339 $88.502 9 2.4"Ja $670.824 $41,973 $628.851 93.7% $1.150.DOO 3.6%
EMP RELATED&POLL UTi ON S 13,74'a 0 $13.749 100.E S96.243 SWI $95,942 99.7% S165,000 0-2%
Total Expenses $111,830 S7,330 9104,50 D 93.40% $1,357,810 $5512,86 6 $774,E 57.1% $1,917,000 3 0.V1,
Fund#003-Tota I Expenses $111.830 S7,330 S104,50D 93.40% S1,357,810 $5B2,866 $774,944 57.1% $1,917,000 30.4%
Color Key- 0-to 10%over budget > 10% ove_r Grudger M
CENTRAL CONTRA COSTA SANITARY DISTRICT
SELF-INSURANCE FUND
TEMPORARY INVESTMENTS
JANUARY,2017
INVESTMENTS
(cents omitted) I INTEREST I N COM E
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 (MATURITYFACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE
519 State of Calif. 'LAIF 10199- ------- 1 (1) 6,2001000 6,200.COO 6p200,000 6,205,142 100-00% 3,949-32 18,260.2.6 22,209.58
(3) 6,200,000 6,200,000 0 6,200.000 6.205,142 100-00% 3,949.32 18,260-2 6 2 2,2 D9.58
(2)
(59.12) (1120-41) (159-53)
3,890.20 101159.135 22.050.05
NO TE; (1) Annua I y ield of Lova I Age n cy I nvestment F iu n d(LAI F)gra ries with the c orn position of t he Fund
Th e esti m ate d y ield as of Jan uary.2017 was 0,750%.
(2) The face value indicates the value of the investment if held until maturity,which is the usual District PFaCtice.
(3) The weighted average yield of the total Self-insurance portfolio is 0.750%.
(4) The market value of the pDrtfollio on January 31,2017 was$6,205,142.
COMPLIANCE STATEMENT:
All investments comply with the District's inte-mal investment pohicy approved by the Board of Directors.
Central Contra Costa Sanitary District.
FTdMrd;aj�T1rrT_T
Balance Sheet
Fund.O03-SELF-INSURANCE
January 2017 Fisral Perlod 712017
Summarized by A�rounl
Roporlt Generak-ad an Feb 14,2017 4.C,9,:5,6 PM Page 2-7
TOTAL AS SETS
C Li fmnt A!s5ets
CASH ACCOUNTS i CASH $501.112
CASH ACOOUNTS�TEMPORARY INVESTMENTS 56.200.Ga0)
DUE FROM�DUE FROM WE S920,DDD
REC EIVABLE A000UNTS I ACCRU ED I h1Tr=.RE ST AiR 59,1
Cwrerkl Assets 5 7,r>25,10 6 1
TOTAL ASSETS x,525.061
TOTAL LIABILITIES AND FUND EQUITY
Tiollal Liao I lwe!5
CURREW LIASILITIES I ACCOUNTSPAYADL E ($7 1 1$l)
CURRENT LikBILITiE.S I GASB 10 ACTUAR IAA_F?E-SERVE (SI 500,OM)
OUF TO I DIJE TO RAE {$920.0430}
Total 11-hibilltimr. IS2r427,1 1 4j)
Total Fuiid Eqully
PUND EQU17Y I EMPLOYMENT;POLLUTION FZISK
FUND E 0 vI'rY I EXPENDITURE SUMMARY
FUND E�U ITY t INS PREMS(CLAIM SkAWSUITS
YF-AR TO CAT E REVENVIE-S I REVE N UE SUMMARY ($941.869)
Total Fund Eqk4ity ($5,197,942)
TOTAL LIABILITIES AND FUND EOUITY
et-ral Contra Costa Sanitary District
n
Revenue Report MTC
Fund: 004-DEBT SERVICE
R e port Ge nerated o n Fe b 14, 2 017 4 14-3 6 P Pil January 2017 Fiscat Period 712017 Page
Category WDEstimate PATO A-ctual MTD%Rev 'TCD Estimate YTI)Actual YTD%R-ev AnDUalEstlmate Unrealizedl3arance Annual%Rov
Other so $0 0.0% $3.749.31-a $3.748.310 0.0% 53,791D.807 342A 97 98-95-�
Total Revenue so so 0.0% $3,748.310 $33748,310
0.0% $3.790,807 $42.497 98.9%
Central Contra Costa Sanitary District
r
Expense Report- By Department MTD-
Fund: 004-DEBT SERVICE
Januairy 2017 Fiscal Period 07/2017
Repc)rt Generated on Feb 14. 2017 4-11;27 PM Page Zj
1 M Pe rpc>d Budged 4, [ D uget`
0 Pen W Actual p YTD Actua I W`
$0 ;
r
3150.000
-5100.000
0.000 -
W
Period Budget Period tua I Period Variance YT D Bu dg et YTD A ctu a I YT D Variance
i o so so $231,448 S-231,448 o
Totals so 0 so $231,448 $231,448 D
,1
Cie n t l Contra Costa Sarliftary Dict
Expense Repo - By Department MTI
Fund: 004-DEBT SERVICE
January 2017 Fiscal Period 0712DI7
Report Gerierated on Feb 14, 2017 4111:27 I'M Pa `, `
Department:
07HER EXPENSES
0 so $0 0 Ove
$231,448 $231,448 $0 0.0% $1.313,051 17.6%
Total Expenses s o so so 0.0% S231,"a $231,448 so 0. $1p313,051 17,6%
F uad#x004-Tota K E x pen ses 0 so SD 0.00/0 231,44E $231,44-8 0.0% $1,313,051 17.6
`rt I Expenses e1 'F ,1 1 150,9$5 1. % $S5,3€�S,08S6'1,276F533 4,031,555 7.3% $93-10-40.'969 55.1'
Color Key-. 0 to 10%over budget > 10%over b ucfget
Central Contra Costa Sanitary District
1p11j111�rjj;j
Balance Sheet
Fund,004-DEBT SERVICE
January 2017 Fiscal Period 712017
Summarized by Account
Repo rt.Ge i iwi-r a ted on Fe b 14.2017 4°09''5$PM Page
TOTAL ASSETS
Cm rient Assets
DOE FROM I DUE FROM RIE
DIJEF ROM I DOE FROM,S1C. $64,742
L.7_OF 8T ACCOUNTING-t DEPOSIT WrrRU:9TEF--RE!SERVE S4.956.451)
RECEIVABLE ACCOUNTS 1ACCRUED JNTERESTA599,101
CUrfOrNI ASSLh, 15B.76E.m
TOTAL ASSETS S13.715E.6133
TOTAL 11-11451-LITI ES AN D FUN D EQLJ ITY
re4al iJabllffieg
CURRENT LIABILITIES I RF=CYCLr=1D WATER LOAN (8360,133)
DUE TO I DUE TO Sa' W.18$37Q)
L.T-DE87 ACCO LJN71`NG I 8ONt)ACR INTEREST PAYAPIT--, so
LT.DEE]T ACCQUNTI N G)BONOS PAYASLE ($31.500 000)
Total Liabilities 1$35,048.703)
Total Fund Equity
PLJ NO EQ VI TY I AVAILABLE F UN ID SALANCJ-:
FUND EQ VITY�EXPENDITURE SUMMARY
YEAR TO GATE REVENUES I REVENUE SUMMARY ($3,748,310)
T910 Fund Equity $26,Z8O,0:21
TOTAL LIAM ILITIE:S AND FUND EQUITY ($.9,7-5 0,G 0 3