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06. Review February 2017 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT 60 March 16, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO 1 FROM: JAMIE KINL Gj ' SUBJECT- O&M Variance AnalIs i s The following are brief year-to-date variance explanations through period ending February 28, 2017: YTD YTD Fav/(Unfav) 0&M Revenues: Budgeted Actual Variance Explanation The percentage of sewer service charge received in the first installment in December varies year to year. We budgeted 55%this year for the first installment. The actual amount received was 52.9% resulting in an unfavorable variance. We anticipate to receive a larger than budgeted percentage in Tota 1 41,549,234 41,202,926 (346.308) April. 0&M Expenses(variances>$11 OOK): Total Labor Charges 461292,084 44,363,669 1,928.415 Due to vacant and open positions which are budgeted and are filled later in the fiscal year resulting in savings. Chemicals 11190,956 1.042,842 148,114 Chemical is purchased sporadically throughout the year rather than monthly as is budgeted. The variance should be reduced by year-end. Repairs&Maintenance 3,017,138 2,480,877 536,261 Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the vear. Professional & Legal Svc 409,685 306,895 102,790 Delay in legal bills in addition to budgeted legal expenses not yet incurred. Outside Services 2,554,973 1,792,324 762,649 Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Materials&Supplies 1,364,678 1,190,163 174,515 All line items with the exception of Operating Supplies have been underspent thus far. Vve anticipate the usage to be higher in the second half of the fiscal year. Other Expenses 1,881,676 1,520,057 361,619 The budgeted amount for Board election expense is$400K. The actual amount was$201 K resulting in a savings of$199K. Tuition Reimbursement, Professional Expense Reimbusement and Technical Training expenses comprise of the bulk of the remainder of the variance. All Other 4.3131622 4,401,084 (87,462) Multiple account categories. Lower than budgeted expenses thus far for Director Fees& Expenses offset by higher than budgeted amounts for Utilities and Hauling& Disposal accounts. Total 6110241812 571097,911 3.9261901 Central Contra Costa Sanitary District Revenue Report MTD Fund: 001 -RUNNING EXPENSE(OW) February 2017 Fiscal Period 8/2017 Report Generated on Mar 17, 2017 8-50:23 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0.0% $14,790,000 $14,790.000 0.0% HHW $7.000 $7,792 11.3% $56,000 $52,669 -5.9% $888,000 $835,331 5.9% Sewer Service Charges $9,584 $39,886 316.2% $39,613,422 $38,801,031 -2.1% $71,100,000 $32,298,969 54.6% Other $195,797 $258,594 32.1% $1,879,812 $2,349,226 25.0% $3,039,200 $689.974 77.3% Total Revenue $212,381 $306,272 44.2% $41,549,234 $41,202,926 -0.8% $89,817,200 $48,814,274 45.9% Central Contra Costa Sanitary Dl*strict ------- --- Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated on Mar 17, 2017 8-49-20 AI's February 2017 Fiscal Period 0812017 $70,000,000.00- Budget Actual $60,000,000.00 -----$57,097,896 $50,000,000.00 71,8.830 $50,462,219 $40,000,000.00 --=$44,4q7,504 1,257,378 $37,496,846 $30,000,000-00 S30,€.{9,20 2 $34,760,587 $23,656,208- 528,694.889 $20,000.000.00 $22,280,246 x15,9 a G - S16,046,281 $10,000,000.00- $9,77,8,004 $9,194,118 SO.00-- Jul(l)2016 Aug(2)2016 Sep(3)2016 Oct(4)2016 Nov(5)2016 Dec(6)2016 Jan(7)2017 Feb(8)2017 Fiscal Periods AlmCentral Contra Costa Sanitary District .......... Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2017 Fiscal Period 08/2017 Report Generated on Mar 17, 2017 8-49:20 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,763,192 $2,675,043 $88,149 3.2% $22,105,536 $21,106,192 $999,344 4.5% $33,158,707 63.7% EMPLOYEE BENEFITS $21706,774 $2,586,702 $120,072 4.4% $26,682.892 $25,666,533 $1,016,359 3.8% $37,511,904 68.4% CAPITALIZED ADM OVERHEAD ($312,043) ($341,419) $29,376 -9.4% ($2,496,344) ($2,409,064) ($87,280) 3.5% ($3,744,593) 64.3% DIRECTOR FEES&EXPENSES $14,045 $11,731 $2,314 16.5% $112,360 $85,759 $26,601 23.7% $168,555 50.9% CHEMICALS $159,982 $123,960 $36,022 22.5% $1,190,956 $1,042,841 $148.115 12.4% $1,920,000 54.3% UTILITIES $359,642 $379,543 ($19,901) -5.5% $2,710,470 $2,802,546 ($92,076) -3.4% $4,315,790 64.9% REPAIRS&MAINTENANCE $435,215 $397,281 $37,934 8.7% $3,017,138 $2,480,876 $536,262 17.8% $5,222,852 47.5% HAULING&DISPOSAL $69,149 $100,838 ($31,689) -45.8% $570,792 $592,781 ($21,989) -3.9% $941,050 63.0% PROFESSIONAL&LEGAL SERV $51,721 $62,822 ($11,101) -21.5% $409,685 $306,894 $102,791 25.1% $630,750 483% OUTSIDE SERVICES $313,991 $185,781 $128,210 40.8% $2,554,973 $1,792,321 $762,652 29.8% $3,980,175 45.0% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $920,000 $920,000 $0 0.0% $920111000 100.0% MATERIALS&SUPPLIES $174,970 $1511892 $23,078 13.2% $1,364,678 $1,190,164 $174,514 12.8% $2,100,025 56.7% OTHER EXPENSES $569,344 $301,503 $267,841 47.0% $1,881,676 $1,520,052 $361,624 19.2% $2,685,703 56.6% Fund#001 -Total Expenses $7,305,982 $6,635,677 $670,305 9.2% $61,024,812 $571097,896 $3,926,916 6.4% $89,810,918 63.6% Color Key- 0 to 10%over budget > 10%over budget Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generatedon Mar 17, 2017 8:48:22 AM February 2017 Fiscal Period 0812{}17 "$2,500,000 Period Budgetr$25,000,000 YTD Budget Period Actual YTD Actual $2,000,000 $20,000,400 $1,500,400 ,1 $15,000,000 I~j r' $1,4o4,40a �i � $10,000,000 - $504,000 F, $5,400,000 0 4 9 7 V $0 i 0 10 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $2,173,103 $1,858,570 $304,533 $20,4531184 $181802,543 $1,650,541 ENGINEERING $1,284,737 $1,153,829 $1201908 $10,623,341 $91956,807 $555,534 COLLECTION SYSTEM OPS. $1,205,953 $11156,158 $391795 $9,343,049 $8,734,547 $808,502 PLANT OPERATIONS $212331883 $231041229 $129,654 $17,408.808 $16,996;948 $411,860 PUMP STATIONS $250,141 $285,036 ($34,895) $1,981,128 $2,065,877 ($84,749) RECYCLED WATER $158,165 $47,855 $110,310 $1,215,302 $541,173 $6741129 Totals $79305,982 $598355877 $6703305 $61,024,812 $57,0973896 $3,925,916 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2017 Fiscal Period 0812017 Report Generated on .Mar 17, 2017 8:48:22 AM Department: ADMINISTRATION YTD Budget YTD Actual YTD Variance % AFnuiF Budget Period Actual Budget SALARIES&WAGES $544,985 $555,700 ($11,715) -2.1% $4,359,880 $4,183,345 $176,534 4.0%4 $6,539,925 64.0%4 EMPLOYEE BENEFITS $886,984 $802,270 $84,714 9.6%q $12,124,572 $11,446,917 $677,655 5.6%v $15,673,019 73.0% CAPITALIZED ADM OVERHEAD ($3.597) (51,527) ($2,070) 57.5°/0 ($28,775) ($18,659) ($10,117) 35.2% ($43,166) 43.2% DIRECTOR FEES&EXPENSES $14,045 $11,731 $2,314 16.5% $112,360 $85,759 $26,601 23.7% $168,555 50.9% UTILITIES $7,920 $6.117 $1,803 22.8% $63,360 $72,318 ($8,958) $95,040 76.1% REPAIRS&MAINTENANCE $69,866 $63,922 $5,944 8.5% $558,928 $488,196 $70.732 12.7% $838,450 58.2% PROFESSIONAL&LEGAL SERV $39,517 $44,265 (54,748) -12.0%4 $312,053 $206.738 $105,315 33.7% $484,250 42.7% OUTSIDE SERVICES $130,729 '$96,885 $33,844 25.9% $1,090,332 $862,638 $227,694 20.9% $1,760,800 49.0%4 SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $920,000 $920,000 $0 0.0% $920,000 100.0%4 MATERIALS&SUPPLIES $19,731 $16,573 $3,158 16.0%4 $149,515 $85,662 $63,853 42.7%Q $236,825 367.2% OTHER EXPENSES $462,923 $271,636 5191,287 41.3% $790,960 $469,527 $321,333 40.6% $1,155,295 40.6% ADMINISTRATION Total Expenses $2,1735143 $1,868,570 $304,533 14.4%4 $201453,184 $187802,543 $1,650,641 8.1% $27,828,993 67.6%4 Fund#001-Total Expenses $2,173,103 $1,868,570 $304,533 14.0% $20,453,184 $18,802,543 $1,654,641 8.1% $271828,993 67.6% Color Frey. 0 to 10%over budget > 10%over budget Ail%Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 0+01 -RUNNING EXPENSE(O&M) February 2017 Fiscal Period 0812017 Report Generated on Mar 17, 2017 8:48:22 AM Department: ENGINEERING t i • MMIMI SALARIES&WAGES '$748,077 $716,212 $31,865 4.3%p $5,984,616 $5,810,743 $173,873 2.9% $8,976,971 64.7% EMPLOYEE BENEFITS 5579,172 $579,395 ($223) 0.0% $4,633,376 $4.639,126 ($5,750) -0.1% $6,950,521 66.7% CAPITALIZED ADM OVERHEAD ($282,846) ($325,779) $42,933 -15.2% ($2,262,768) ($2,295,059) $32,291 -1.4%Q ($3,394,165) 67.6%d UTILITIES $14,757 $14,598 $159 1.1% $118,056 $111,738 $6,318 5.4% $177,100 63.1% REPAIRS&MAINTENANCE $15.446 $2,973 $12,473 80.8%p $123,568 $46,027 $77,541 62.8% $185,400 24.8% HAULING&DISPOSAL $25.915 $47,016 (521,101) -81.4%o 5225,320 $271,930 ($46,610 '. } $423,000 64.3% PROFESSIONAL&LEGAL SERV $10,081 $17,829 ($7,748) -76.9% $80,648 $76,727 53,921 4.9% $121,000 63.4%a OUTSIDE SERVICES $124,284 $76.870 $47,414 38.1% $992,817 $704,024 S288,793 29.1% $1,511,525 46.6% MATERIALS&SUPPLIES $29,705 $28,233 $1,472 5.0% $237,640 $185,878 $51,762 21.8% $356,550 52.1% OTHER EXPENSES $20,146 $6,483 $13,663 67.8% $490.068 5405.673 $34,395 17.2% 5531,238 68,6% ENGINEERING Total Expenses $1,284,737 $1,163,829 $120,908 9.4% $10,623,341 $9,956,807 $666,534 6.3% $15,899,140 62.6% Fund#001-Total Expenses $1,284,737 $1,163,829 $120,908 9.4% $10,623,341 $9,956,807 $6+66,534 6.3% $1578991140 62.6 Color Ivey: 0 to 10%Quer budget > 10% over budget - I pFCentral Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2017 Fiscal Period 0812017 Report Generated on Mar 17, 2017 8:48:22 AM Department: COLLECTION SYSTEM OPS. r r SALARIES&WAGES $508,992 $508,174 $818 0.2% $4,071,936 $3,826,26" $245,671 6.0% $6,107,988 62.6% EMPLOYEE BENEFITS $457,075 $432,906 $24,169 5.3% $3,656,600 $3,411,301 $245.299 6.7% $5,485,229 62.2°/° CAPITALIZED ADM OVERHEAD ($4,320) (S230) ($4,090) 94.7% ($34,550) ($15,320) ($19,240) 55.7% ($51,854) 29.5% UTILITIES $11,615 $6,250 $5,365 45.2%c $92,920 589,621 $3,299 3.6% $139,400 64.3% REPAIRS&MAINTENANCE $135,957 $149,490 ($13,533) -10.0% $802,656 $719,841 $82,815 10.3% $1,631,502 44.1% HAULING&DISPOSAL $10,916 $11,174 258 -2.4%° ° ° ($ ) $87,328 562.779 $24,549 28.110 $131,000 47.9I° PROFESSIONAL&LEGAL SERV $416 $480 ($64) -15.4% $3,328 $5,354 ($2,026) -60.9% $5,000 107.1% OUTSIDE SERVICES $8,890 S7,571 $1,319 14.8°x'° $71,120 $95,726 (S24,606) -34.6%, $106,700 89.7% MATERIALS&SUPPLIES $64,507 $42,939 $21,568 33.4% $491,307 $456,809 $34,498 7.0% $774,150 59.0% OTHER EXPENSES $11,905 $7,403 $4,502 37.8°/° $100,414 $82,172 $18,242 18.2%° $142,938 57.5°I0 COLLECTION SYSTEM OPS.Total $11205,953 $1166,158 $39,795 3.3% $9,343,049 $8,734,547 $+6085502 6.5% $141472,053 50.4°x° Expenses Fund#001-Total Expenses $1,245,963 $1,156,158 $39795 3.3% $9,343,049 $8,734,547 $548,502 5.5% $14,472,053 50.4% Color Key: 0 to 10%over budget > 18%over budget Central Contra Costa Sanitary District Jig%) Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) Februarys 2017 Fiscal Period 08/2017 Report Generated on Mar 17, 2017 8:48:22 AM Department: PLANT OPERATIONS s SALARIES&WAGES $820,842 $799,908 $20,934 2.6% $6,566,736 $6,444,105 $122,631 1.9% $9,850,196 65.4% EMPLOYEE BENEFITS $689,709 $695,558 ($5,$49) -0.8% $5,517.672 55,538.091 ° 0 4$20,419) -0.4 l0 $$,277,040 5E,9/a CAPITALIZED ADM OVERHEAD {$21,280} ($13,883) ($7,397) 34.8% {$170,240} ($$0,025) ($90,215) 53.0% ($255,408) 31.3% CHEMICALS $117,150 $90,786 $26,364 22.5% $848,300 $710,760 $137.540 16.2% $1,406,000 50.6% UTILITIES $267,556 $281,884 {$14,328} -5.4% $1,973,782 $2.061,917 ($88,135) -4.5% $3,210,700 64.2% REPAIRS&MAINTENANCE $184,424 $135,712 $48,712 25.4% $1,315,810 $1,034,079 $281,7.31 21.4% $2,213,200 45.7% HAULING&DISPOSAL $31,585 $41,856 ($10,271) -32.5% $252,280 $251,748 $532 0.2% $378,250 66.6% PROFESSIONAL&LEGAL SERV $541 $248 $293 54.1% $4,328 $1,693 $2,635 60.9% $6,500 26.0% OUTSIDE SERVICES $26,874 $3,706 $23,168 86.2% $214,992 $88,291 $126,701 58.9% $322,550 27.4% MATERIALS&SUPPLIES $57,073 $55,137 $1,936 3.4% $454,584 $433,109 $21,475 4.7% $685,000 63.2% OTHER EXPENSES $59,409 $13,315 546,094 77.6% 5430,564 $513,180 ($82,616) M $713,149 72.0% PLANT OPERATIONS Total Expenses $2,233,883 $2,104,225 $129,654 5.8% $17,408,808 $15,996,948 $411,860 2.4°rfl $2658071177 63.4% Fund#001-Total Expenses $2,233,883 $2,104,229 $129,654 5.8% $17,408,848 $16,9967948 $411,860 2.4% $26,807,177 63.4% Color Key-. 0 to 10% over budget > 10%over budget AlmCentral Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2017 Fiscal Period 0812017 Report Generated on Mar 17, 2017 8:48:22 AM Department: PUMP STATIONS SALARIES&WAGES $76,706 $78,638 ($1,962) -2.6%Q $613,648 $632,849 ($19,201) -3.1% $920,480 6&8% EMPLOYEE BENEFITS $54,076 $63,788 ($9,712) -18.0% $432,608 $504,462 ($71,854) . .'. $648,947 77.7%0 CAPITALIZED ADM OVERHEAD $0 $0 $0 p.0% 0 0 $0 SO SO 0.010 $0 0,010 CHEMICALS $35,833 $29,260 $6,573 18.3% $286,+664 $290,697 ($4,033) -1 A% $430,000 67.6% UTILITIES $43,211 $56,297 ($13.085) -30.3% $345,588 $359,200 ($13,512) -3.9% $518,550 69.3% REPAIRS&MAINTENANCE $27,024 $45,184 ($18.160) -67.2% $196,192 $19[},891 $5,301 2.7% $324,300 58.9% HAULING&DISPOSAL $733 $792 ($59) -8.0% $5,864 $5,324 ° 0 (�45a} -7.91© $8,8oa 71.914 OUTSIDE SERVICES $6,341 $750 $5,591 88.2% $50,728 $30,374 $20,354 40,1% $76,100 39.9% MATERIALS&SUPPLIES $3,466 $7.633 ($4,167) -1201.2%a $27,728 $26,681 $1,047 3.8% S41.600 64.1% OTHER EXPENSES $2,751 $2,665 $86 3.1% $22,008 $24,40110 ($2,392) = $33,059 73.8% PUMP STATIONS Total Expenses $250,141 $285;036 ($34,895) -13.9% $1,981,128 $2,055,877 {$84,749) -4.3°Ifl $3,041,836 88.8°/a Fund#001 Total Expenses $250141 $285,036 ($34,895) -13.9% $1,981,128 $2,055,877 ($84,749) -4.3% $3,041,836 68.8°10 Calor Key: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District rfgwlldf � Expense Report- By Department MTD Fund: 441 -RUNNING EXPENSE(O&M) February 2417 Fiscal Period 4812417 Report Generated on Mar 17, 2017 8:48:22 AM Department: RECYCLED WATER 11 SALARIES&WAGES $63,590 $15,381 $48,209 75.8% $508,720 $208,884 $299,836 58.9% $763,147 27.4% EMPLOYEE BENEFITS $39,758 $12,786 $26,972 67.8%fl $318,064 $126,635 $191,429 60.2% $477,148 26.5% CHEMICALS $6,999 $3,914 $3,085 44.1% $55,992 $41,384 $14,608 26.1% $84,000 49.3% UTILITIES $14,583 $14,397 $185 1.3% $116,664 $107,752 $8,912 7.6% $175,000 61.6% REPAIRS&MAINTENANCE $2.498 $0 $2,498 100.0% $19,984 S1,842 $18,142 90.8% $30,000 6.1% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0%a $9,328 $16,382 ($7,054) •'. $14.000 117.0%v OUTSIDE SERVICES 5161873 $0 $16,873 100.0°x'° $134.984 $11,268 $123,716 91.7% $202.500 5.6% MATERIALS&SUPPLIES $488 $1,377 ($889) -182.1% $3.904 $2,025 $1,$79 48.1% $5,900 34.3% OTHER EXPENSES $12,210 $0 $12,210 100.0% $47.662 $25,000 $22,662 47.5% $50,024 50.0% RECYCLED WATER Total Expenses $158,165 $47,855 $110,310 69.7% $11215,302 $541073 $+674,129 55.5% $1,801,719 34.0% Fund#001 -Total Expenses $158,165 $47,855 $110,310 +69.7% $112151302 $5411173 $674,129 55.5°lm $1,801,719 34.0% Color Ivey: 0 to 10% Over budget > 10% over budget Central Contra Costa Sanitary District Protecting puLpfir hea f1h and th e en vironivent Balance Sheet Fund:001-RUNNING EXPENSE(O&M) February 2017 Fiscal Period 8/2017 Summarized by Account Report Generated on Mar 17,2017 8-45,18 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH 5755.652 CASH ACCOUNTS/PAYROLL CLEARING 522973 CASH ACCOUNTS I PETTY CASH $3,400 DUE FROM I DUE FROM SIC $69,500.925 DUE FROM/DUE FROM Sill 5920,000 INVENTORY/SUPPLIES&MATERIAL INV $2,014.900 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN 546.104 PREPAID ACCOUNTS i PREPAID EXPENSES 5960,159 PREPAID ACCOUNTS/PREPAID INSURANCE $11.437 PREPAID ACCOUNTS/PREPAID RETIREMENT $9,712,551 RECEIVABLE ACCOUNTS I A/R-SSC DIRECT E31LL S855,805 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE 5491.413 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE-COBRA $1.233 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM 511.002 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW 5100.105 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION AIR $5.576 Current Assets $85,413,236 Net Property,Plant and Equipment CC)NTRIBUTED FIXED ASSETS I ACC DEPR-CONTR I B ASSETS ($57.268.866) CONTRIBUTED FIXED ASSETS I CONTRIBUTED SEWER LINES $154,863,632 FIXED ASSETS-C.I.P.?CONSTRUCTION IN PROGRESS $24.480982 FIXED ASSETS/ACC DEPR-BUILDINGS ($11.617,825) FIXED ASSETS/ACC DEPR-FURN&EQUIP ($8.188,890) FIXED ASSETS i ACC DEPR-CUTFALL ($3,465,586) FIXED ASSETS i ACC DFPR-PUMPING STATIONS ($30,884.104) FIXED ASSETS I ACC DERR-SEWAGE COL SYS ($64,587.613) FIXED ASSETS i ACC DEPR-TREATMENT PLANT ($210,866.708) FIXED ASSETS I ACC DEPR-VEHICLES ($4.705 437) FIXED ASSETS i ACCUM DEPRC-RECY WATER (58.060 810) FIXED ASSETS/BUILDINGS $42,412.648 FIXED ASSETS f FURNITURE&EQUIPMENT $12.627.566 FIXED ASSETS/INTANGIBLE ASSETS $4,936407 FIXED ASSETS I LAND $17,320,570 FIXED ASSETS/OUTFALL SEWERS $11,371,574 FIXED ASSETS/PUMPING STATIONS $56,270.149 FIXED ASSETS/RECY WATER INFRASTRUCTURE $19,215,350 FIXED ASSETS/SEWAGE COLLECTION FACIL $341,412,323 FIXED ASSETS/TREATMENT PLANT $323,360,945 FIXED ASSETS I VEHICLES $7,378,730 Net Property,Plant and Equipment $616,005,035 TOTAL ASSETS $701,418,271 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($16,334) CURRENT LIABILITIES I ACCOUNTS PAYABLE ($324,714) CURRENT LIABILITIES/ACCRUED COMPENSATED ABS. ($4,377,040) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1.106,808) CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE (534,557) CURRENT LIABILITIES/MISC DEPOSITSILIABILITIES (5103.539) CURRENT LIABILITIES/OTHER PAYROLL WITHHOLDING (56.121) CURRENT LIABILITIES I PERMIT CLEARING ($39) CURRENT LIABILITIES)REFUNDABLE DEPOSITS ($36,080) Central Contra Costa Sanitary District Balance Sheet Fund:481-RUNNING EXPENSE(O&M) February 2017 Fiscal Period 812017 Summarized by Account Report Generated on Mar 17,2017 8;45:18 AM CURRENT LIABILITIES I RETIREMENT CONTRIB W/H ($1,772,578) CURRENT LIABILITIES 1 WORKERS'COMP INS PAYABLE $112,926 DEF.COMM.CONTRIB WIH I ICMA ($536) DUE TO 1 DUE TO DEBT FUND ($3,748,310) DUE TO I DUE TO SIC ($75,175,629) DUE TO I DUE TO SII ($920,000) LIABILITIES-LONG TERM I PENSIOWINFLOVVIOUTFLOW ($88,679,765) MEDICAL LIABILITIES I DELTA DENTAL ($76) MEDICAL LIABILITIES I DISABILITY INS ($316) MEDICAL LIABILITIES 1 HEALTH NET ($1,171) MEDICAL LIABILITIES I KAISER PERMANENTE $0 MEDICAL LIABILITIES I LIFE INS ($27) MEDICAL LIABILITIES I OCCUPATIONAL HEALTH $1,078 MEDICAL LIABILITIES 1 POST EMP.BENEFIT-OPER $265,344 REIMBURSEMENT FEES ($108,414) Total Liabilities [$475,032,748 Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE ($20,723,315) FUND EQUITY I CAPITAL COST SHARING ($104214,796) FUND EQUITY 1 CONTRIBUTED SEWER LINES ($154,886,001) FUND EQUITY I EXPENDITURE SUMMARY $57,097,896 FUND EQUITY I GENERAL FIXED ASSET GROUP ($186,155,142) FUND EQUITY I STATE&FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES I REVENUE SUMMARY ($41,202,926) Total Fund Equity ($525,385,563) TOTAL LIABILITIES AND FUND EQUITY ($701,418,271) r.• r� CENTRAL CONTRA COSTA SANITARY DISTRICT March 15,2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending February 28,2017: YTD YTD Fav/(U nfav) SIC Revenues: Budgeted Actual Variance Explanation The percentage of property tax received in December is lower than what was budgeted for the first installment resulting in a negative variance. We anticipate the second installment in April to be greater than budgeted. In addition,Facility Capacity Fees are lower than Total 17,565,248 15,559,107 (2,006,141) anticipated thus far in the fiscal year. FY YTD FY SIC Expenses; Budget* Actual Remaining %Spent Total 36,808,756 19,358,002 17,450,754 52.6% Central Contra Costa sanitary District kk Revenue Report MTD Fund: 002-SEWER CONSTRUCTION(Capital) February 2017 Fiscal Period 8/2017 Report Generated on Mar 17, 2017 8:50-23 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD►Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord so $0 0.0% $0 $0 ❑.0% $4,550.000 $4,550,0.00 0.0% Sewer Service Charges so $6,628 0.0% $6,501,000 $6,182,375 -4.9% $11,820,000 $5,637,625 52.3% Other $621,281 $475,416 -23.5% 511,064,248 $9,376,733 -15.3% $18,535,400 $9,158,668 50.6% Total Revenue $6211281 $482,044 -22.4% $17,565,248 $15,559,107 -11.4% $34,905,400 $19,346,293 44.6% PROGRAM/GM185L4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING. 2/28/2017 PERIOD 8/2017 A N-B)„ E F(C+D+ ) JQG --- PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TPROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINNO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET F Y 2015-17 FY 2016-17 FY 2016-17 F TYPE CS Collection System $ 18,753,213 1703170686 10435,527 17,9254105 - 190360,632 12,185,333 71175,294 TYPE TP Treatment Plant27 396 0� 26 422 - -- 4 — -- , ,36 -'—,�055-- - 97 ,3Q5 13,125,000 1,429,00n 15,5Z8,3Q5 5,014,467 _ 100513,$12 TYPE GI General Improvements _ -- 6,604,612 6,129,558 475,054 3,808,65. - 4,283,705 1,775,259 2,S08,448 TYPE RW Recycled Water 102620977 1,062,977 200,000 �S00,000 11,000 - 711,rOOO 3820943 328,054 CIB Contingency - - - 1,450,000 (1,440,000) 10,000 - 10,000 TOTAL DISTRICT 54,017,162 $ 50,932027+6 $ 30084,886 36,808,756 $ - $ 39,893,642 $ 19,358,002 20,535,6(38 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capita!Project report-Period 8 FY 16 17 Feb 17 (Del PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT_ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2017 PERIOD 8/2017 - A B C(A-B) D E F(C+D+F) G H(F-G) I PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED_ TOTAL TOTAL PRO) BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PY5(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-1.7 FY 2016-17 FY 16/17 TYPE CS Collection System 5941 PS Equipment Piping Replacement $ 740,000 657,800 82,200 100000 175,000 267,2Q0 195,368 71,832 5982 Pipe Burst Blanket Contract 708,000 702,031 5,969 - _ 300,000 305,969 3,590 302,379 5991 PH Sewer Renovation Phase 2 150,000 - -139,878 `10,122 15000 160,122 +69,645 90,477 5999 CIPP Blanket Contract 472,000 446,296 25,704 - 25,704 17,255 _ 8,449 6602 South Jackson CAD 80,000 29,602 50,398 253,867 304,265 222,649 81,616 8403* Buchannan Air Pump St Replacement 83 83 - - - _ - 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 8,900,000 500,000 10,005,368 6,377,[398 3,628,270 8414* Moraga PS Chopper Pump 1.9,954 19,964 - - I F - - - 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,844,257 77,743 5,000 (5,000) 77,743 10,809 66,934 8417 Survey Monument Install 200,000 185,918 14,082 50,000 64,082 489 63,593 8418 Collection System Modeling 1,041,600 1,040,070 ---1,530 200,000 2011-530 46,399 155,131 8419 Collection System Planning LT 470,000 _ 462,421 7,579 200,000 207,579 130,532 77,047 8420 Development Sewerage 3,0711102 3,071,102 - 800,000 800,000 789,659 10,341 8422 �WC Sewer Renovation Phase 11 _ 340,000 232,403 107,597 545,000 652,597 304,154 348,443 - 8423 N.Orinda Sewer Renovation Phase 6 1,258,500 974,916 283,584 2,154,000 (1.00,000)_ 21T337,584 1,781,304 556,280 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,504,597 403 2,250,235 (1,225,238) 1,025,403 906,255 _119,148 8429 Fairview Maltby - - - 350,000 (175,000) 1751000 2,032 172,968 8430 Lafayette Sewer Renovation Phase 11 150,000 135,650 141350 500,000 514,350 303,921 210,429 8431 Collection System Master Plan 540,556 540,556 - 670,000 670,000 294,592 375,408 8433 S.Orinda Sewer Renovation Phase 6 - _ -- - 12,000 90,238 102,238 22,595 79,643 8434 Urgent Projects 60,000 57,887 2,113 - 440,000 442,113 169,778 272,335 8435 WC Sewer Renovation Phase 12 - - 1.50,000 150,000 - 150,000 843+6 Moraga/Crossroads PS Project 50,000 27,677 _ 22,323 400,000 422,323 94,834 3271489 8437 Martinez Sewer Renovation Phase 5 150,000 2511538 124,462 325,000 449,462 442,375 _ 70087 Rounding 1 1 (5) Total FY 2016-17 CS Amount 38,753,213 17,317,68E 1,435,527 17,925,1.45 - 19,360,632 12,185,333 7,1,75,294 *lntralic Projects open but not in C18 for 16117 - Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers - - N:\Accounting\GMTEMP1\Financials and Closing12017 Financials\Capital Project report--Period 8 FY 16 17 Feb 17 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2017 PERIOD 8/2017 i A B C(A-B) Q E F(C+D+E) G H(F-G) PROJECT TOTALTOTAL FY 2016-17 BUDGET APPROVED TONAL TOTAL PROD _ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PY5(FY 2015-16) PY5(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 1 ' TYPE TP Treatment Plant -- 7285 Primary Treatment Renovation $ 14,868,112 14,695,729 172,383 50,000 222,383 220,421 1,962 7286 Centrifuge&Cake Pumps 128,000 86,061 41,939 500,000 (400,000) 141,939 143,540 (1,601) 7291 Pump&Blower Bldg Seismic Upgrade 695,000 678,125 16,875 2,9_00,000 829,000 3,745,875 353,526 3_,392,349 7292 Switchgear Refubishment-Ph 2 320,000 280,596 39,404 100,000 1 139,404 18,704 120,700 7297 Wet Scrubber Caustic Injc.System 1,421,600 1,377,126 441474 50,000 (50,000) 44,474 22,238 22,236 7301 Treament Plant Planning 2,601,464 2,601,464 - 350,000 350,000 279,800 70,200 7304 Instr&Controls PLC Upgrade 335,040 272,662 62,338 100,000 162,338 18,38.7 143,951 7310 Piping Renovations-Phase 9(Closed in FY 2015-16) 1,569,410 1,569,410 - 25,000 (25,000) - - - 7311 TP Safety Enhancement Ph 4 340,+000 3380945 1,055 150,000 151,055 128 150,927 7312 Ash Facility Improvements 90,000 81,956 8,044 800,000 (800,000) 8,044 5,276 2,768 7314 Urgent Repairs - 5,000 - 5,000 110,000 115,000 5,229 109,771 7315 Applied Research and Innovations - 232,274 195,738 36,536 175,000 (150,000) 61,536 52,230 9,306 7317 Plant Control System Network Upgrades 160,000 134,860 25,140 100,000 125,140 43,632 81,508 7319 Laboratory Upgrades&Repair 4711500 357,1.80 114,320 700,000 814,320 831,531 (17,211) 7320 Plant Energy Optimization 90,000 91,179 (1,179) 50,000 578,000 626,821 192,490 434,331 7322 Fire Protection System Ph 2 2401000 88,898 151,102 600,000 751,102 179,522 - 571,580 7324 Sub 16 Switchgear Replacement 688,000 687,472 528 20144,000 (188,000) 1,956,528 1,816,519 140,009 7326 Equipment Replacement FY 15-FY 24 4061000 356,898 49,102 4601,000 509,102 115,004 394,098 7327 Headwork's Screening Upgrade 900,000 756,172 143,828 -1,600,000 1,743,828 235,251 1,508,577 7329 MHF Burner Upgrade 1.00,000 461385 53,61.5 270,000 323,615 72,278 251,337 7330 Piping Renovation Phase 9 - - 241.,000 241.,000 1441750 95,250 7339 T.Plant Control.System 1/0 Replacement 200,000 12,631 7,369 300,000 3071,369 1,929 305,440 7341 WC/Grayson Creek Levee Rehab - - - 150,000 150,000 - 1501-000 _ 7343 TP Master Plan 1,7150000 11712,568 2,432 800,000 (315,000) 487,432 570208 430,224 - 7348 Solids Handling Facility Improvements - - - 400,000 1,950,000 2,3501000 204,874 2,145,126 lRounding I I I (26) Total FY 2016-17 TP Amount $ 27,396,360 26,422,055 974,305 13,125,000 1,4291000 1.5,528,305 5,014,467 1.015-13,81.2 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 IS N: Accountin GMTEMPI Finn ' - 1, g� ` a eials and Clvsing'�Z017 Financ�alsl,Cap�tal Project report Period 8 FY 16 17 Feb 17 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/'2017 - PERIOD 8/2017 PROJECT TOTAL TOTAL 'FY 2016-17 BUDGET APPROVED _ TOTAL �EMA TOTALPR�7J BUDGETS EXPENDITURES PRC)JECT APPROVfi3 ADJUSTMENTS E3(PENDITURES SPENT IN INING @UDGET NO PROJECT TITLE PYS(FY 2[115-16)l PYS(FY 2415-15j CARRY-FORWARD BUDGET FY 2015-17� FY 26316-17 FY 2415-17 FY 16/17 - TYPE Gil General_Improvements 8207 General Security and Access $ 47,616,0 47,616 - - - - 8227 GDI Treatment Plant - - - 2220444 222,444 _- - - 42,556 42,556 - 42,5 6 8230 Capital Legal Services - p g ces 118,665 118,665 - 20,000 20,000 50020 14,980 8232 GDI SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 - 4,665 (4,665) - 8233 CSOD Facility Improvements 173,697 173,697 - 25,000 2.5,000 - 25,000 8234 HOB Improvements 637,025 6370025 - 447,000 4470000 428,072 18,928 8236 -District Easements 123,382 - 123,382 - 150000 4,665 19,665 27,285 (7,620) 8237 Buffer and Rental Improvements - - - 255,816 266,816 - 50,000 50,000 49,004 (9,004) 8238 Asset Management -- 1,047,921 10047,921 800,000 141,264 941,264 665,844 _ 275,420 8239 POD Office Improvements - - - 477,356_ 477,356 _ - 12.0,410 120,410 - _ 120,41.0 8240 IT Development _ 1,518,794 11132,628 - -386,166 900,000 ; 1,286,166 286,22[) 999,946 8242 CMMS Replacement 385,470 385,470 - 134,020 155,510 289,530 1370247 - 152,283 i 8243 Server Room Relocation --- 102,204 102,204 - - 650,000 (296,774) 353,226 138413 3390813 8516 District Equipment Acquisition 450,000 421,112 28,888 76,000 104,888 32,509 72.,379_ 8517 Vehicle Replacement Program - - - 524,000 524,000 v120,64$ 403.352 ' 9999 Ca ital Pro ect Clearing(Accounting Use Only)** 60,000 - 610,000 - - 60,000 -(3) 50,003 Roundin 2 otal FY 2016-17 GI Amount - - $ �6,66)4,612 $ 6,129,558 475,6354 3,808,651 � � -_ . ....4,2$3,705= 1,775,259 - Z,S08,44'8, ** To record beginning balance of activity as part of capital reporting change at YE 15/16 Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes frorn allocation budget process to t:xpenditure driven process. Col."E"Orange: Transfers - - Ind:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 8 FY 16 17 Feb 17 PROGRAM/GM1851.4 Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2017 PERIOD 8/2017 A B C(A-g)- D E F(C+D+C) G H(F-G) PROJECT TOTAL TOTAL FY 2016-1.7 BUDGET APPROVED TOTAL TOTAL PRO"JBUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PY5{FY 2015-16} CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE RW Recycled Water 7300 Refinery REW $ 354,536 354536 - 40,000 40,000 14,811 25,189 7306 Zone 1 Recycled Water 430,079 430,079 - 37,815 37,815 20,250 17,555 7344 Recycled Water Planning - - _ - - 102,185 1021185 22,524 79,661 7345 Filter Plant 108,681 108,681 - 200,000 (8,000) 192,000 61,627 130,373 7346 Surge Analysis 16-17 - - - 55,000 55,000 _ - 55,000 7347 Rew Automated Fill Station 87,327 87,327 - 1.5,000 19,000 _ 34,000 32,640 1,360 7350 Residential Fill Station I mprov 282,354 82,354 200,000 50,000 - 250,000 231,091 - 18,909 Rounding t___ (3) Total FY 2016-17 RW Amount000 500000 11 $ 1,262,977 1,062,977 200, , ,000 71.1f000 382,943 328,{154 --- CONTINGENCY-ALL PROGRAMS 1,450,000 (1.,440,000) 10,000 10,000 GRAND TOTAL 54,417,162 5+0,932,276 3,084,886 36,808,756 0 39,893,642 1.9,358,402 20,535,60�k F N:1Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 8 FY 16 17 Feb 17 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS FEBRUARY,2017 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.Q.M. %of CURRENT B.O.M. E.Q.M. NO. ISSUER TYPE PURCHASE MATURITY 'Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86-2190 --- 1 (1) 3,6001000 13,600,000 (10,000,000) 3,600,000 3,604,404 6.84% 6,577.95 49,897.01 56;474.96 913 ABBEY YCD 04127/16 04/27117 58 1.18 5,0007000 5P000,000 5,000,000 5,0025713 9.51% 4,588.89 35,236.14 390825.03 914 US Gov't T-Bill 12122/16 12107117 291 0.84 4,960,139 5,000,000 57000,000 47970,100 9.51% 3,188.89 4,869.45 8P058-34 915 US Gov't T-Bill 12/22/16 12/07117 291 0.84 4,960,139 5t000;000 5,000,000 4,970,100 9.51% 3,188.89 41869.45 83058.34 916 US Gov't T-Bill 12/22/16 12/07117 291 0.84 4,960,139 53000,000 5J004,000 4,970,100 9.51% 3,188.89 4,869.45 8,058.34 917 US Gov't FHLB 12/22116 07/20117 151 0.64 4,981,625 570001000 5,0002000 4,9883850 9.51% 2,450.00 3P587.50 6,037,50 918 US Gov't FHLB 12/22116 07120/17 151 0.64 4,981,625 5,000,000 5,0007000 4,988,850 9.51% 2,450.00 3,587.50 6,037.50 919 US Gov't FHLB 12122116 07120/17 151 0.64 4,981,625 5,0005000 5,000,000 4,988,850 9.51% 2,450.00 37587.50 6,037.50 920 US Gov't FHLB 12/22116 07120/17 151 0.64 43981,625 5,000,000 5,0001000 4,988,850 9.51% 2:450.00 3,587.50 6,037.50 921 Union Bank of CA YCID 12122116 06120117 121 0.72 4,982,000 5,0001000 5,01010,000 4,983,729 9.51% 2,800.00 47100.00 6,900.00 922 BNP Paribas Comm Paper 01/20/17 07/19117 140 1.29 31974,400 4,000,000 4,000,000 31982,250 7.60% 3,960.22 1,838.67 5,798.89 0 (4) 52,3631317 62,600,000 (10,000,000) 52,600,000 52,4381796 100-00% 37,293.73 120,030.17 157,323.90 (3) (5) (6) 96,506.44 96,506.44 37,293.73 2161536.61 2533P830.34 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of February,2017 was 0.775%. (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 0.812%. (4) The market value of the portfolio on February 28,2017 was$52,438,496. 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. ^t Centra!Contra Costa Sanitary District Proteciiiig,putuc heal"i and the envitonment Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) February 2017 Fiscal Period 8/2017 Summarized by Account Repan Generated on Mar 17,2017 8:45:18 AM TOTAL ASSETS Current Assets CAD RECEIVABLE/AVAD-ALHAMBRA VLY AR $1,114,199 CASH ACCOUNTS/CASH $663,968 CASH ACCOUNTS/TEMPORARY INVESTMENTS $52,600.000 DUE FROM I DUE FROM DEBT FUND $4,026,140 DUE FROM/DUE FROM RIE $75,175,629 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $89.172 RECEIVABLE ACCOUNTS i ACCRUED INTEREST A/R $68,385 RECEIVABLE ACCOUNTS/CAD RECEIVABLE $252.094 Current Assets $133,989,588 Net Property,Plant and Equipment FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $19,35B.004 Net Property,Plant and Equipment $119,3513,004 TOTAL ASSETS $153,347,592 TOTAL LIABILITIES A N D FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($2,672) CURRENT LIABILITIES I ACCOUNTS PAYABLE ($115.388) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE ($477,550) CURRENT LIABILITIES I REFUNDABLE CONST BONDS ($265,713) DUE TO/DUE TO DEBT FUND ($258,760) DUE TO/DUE TO RIE ($69,500,925) LIABILITIES I UNEARNED INTEREST ($175,659) Total Liabilities ($70,796,6681 Total Fund Equity EXPENDITURE SUMMARY I TRANSFER TO CIP ($19,358,004) FUND EQUITY/AVAILABLE FUND BALANCE ($66,991,817) FUND EQUITY/EXPENDITURE SUMMARY $19,358,004 YEAR TO DATE REVENUES/REVENUE SUMMARY ($15.559.107) Total Fund Equity ($82,550,925) TOTAL LIABILITIES AND FUND EQUITY ($153,347,5921 Central Contra Costa Sanitary District ----------- -------------- Revenue Report MTD Fund: 003-SELF-INSURANCE February 2017 Fiscal Period 8/2017 Report Generated on Mar 17, 2017 8-50-23 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $1,032 $3,783 266.6% $928,256 $945,652 1.9% $1,005,375 $59,723 94.1% Total Revenue $1,032 $3,783 266.6% $928,256 $945,652 1.9% $1,005,375 $59)723 94.1% _ -- Centrad Contra Costa Sanitary District di Expense Report - By Department MTD Fund: 003-SELF-INSURANCE February 2017 Fiscal Period 0812017 Report Generated on Mar 17, 2017 8:48:22 AM $120,000 [ Period Budget $1.500.000 E1YTD Budget; Q Period Actual E] YTD Actual $100,000 $80,000 $1.000,000 $60,000 $40,000 $500,000 - - a $20,000 i $0 �_ - $o Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $111,830 $3,272 $108.558 $1,489,640 $585.138 $883.502 I Totals $111,830 $39272 $108,558 $1,469,640 $5862138 $5833502 Central Contra Costa unitary District Expense Report- By Department MTD Fund: 003-SELF-INSURANCE February 2017 Fiscal Period 0812017 Report Generated on Mar 17, 2017 8:48:22 AM Department: w 1 ' INSURANCE&OTHER EXP $2,249 5Q $2,2E49 100.0% $592,992 $540,592 $52,400 8.8% $602,+000 89.8% GENERAL&AUTO LIABILITY $95,832 $3,272 $92,550 96.6% $766,556 545,245 $721,411 94.1% $1,150,000 3.9% EMP RELATED&POLLUTION $13,749 50 $13.749 100.0% $109,992 $301 $109,691 99.7% $165,000 0.2% Total Expenses $111,830 $3,272 $108,558 97.1% $1,469,640 $5861138 $883.502 80.1% $1,917,000 30.6% Fund#003-Total Expenses $111,830 $3,272 $1081558 97.1% $154+69,640 $5855138 $8831502 60.1% $1,917,000 30.6% Color Key: 0 to 10% over budget > 10%over budget { CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS FEBRUARY,2017 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- ------ 1 (1) 6,200,000 6,200,000 61200)000 6,207,584 100.00% 3,686.03 227209.58 25,895.61_ (3) 6,200,000 6,200,000 0 6,200,000 6,207,584 100.00% 3,686.03 221209.58 25,895.61 (2) (159.53) (159.53) 3,686.03 22)050.05 251736.08 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of February,2017 was 0.775%. (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 0.775%. (4) The market value of the portfolio on February 31,2017 was$6,207,584. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors, entrall Contra Costa Sanitary District Protecting public health and the en vit onyrient Balance Sheet Fund:003-SELF-INSURANCE February 2017 Fiscal Period 812017 Summarized by Account Report Generated on Mar 17,2017 8.45-.18 AM TOTAL ASSETS Current Assets CASH ACCOUNTS I CASH 5493,295 CASH ACCOUNTS I TEMPORARY INVESTMENTS CUE FROM/DUE FROM RiE $920,000 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $7,635 Current Assets $7,620,930 TOTAL ASSETS $7,620,930 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE ($2,477) CURRENT LIABILITIES/GASB 10 ACTUARIAL RESERVE ($1,500,000) DUE TO/DUE TO R/E ($920,000) Total Liabilities 1$2,422,477) Total Fund Equity FUND EQUITY/EMPLOYMENT/POLLUTION RISK ($5,000.000) FUND EQUITY i EXPENDITURE SUMMARY FUNC EQUITY/INS PREMS/CLAIMS/LAVVSUITS YEAR TO DATE REVENUES/REVENUE SUMMARY ($945,652) Total Fund Equity ($5,198,453) TOTAL LIABILITIES AND FUND EQUITY ($7,620,930) _ Central Centra Costa sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE February 2017 Fiscal Period 812017 Report Generated on Mar 17, 2017 8:50:23 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other ($2,750) $0 0.0% $3,745,550 S3,748,310 0.1% $3.790,807 542,497 98.9% Total Revenue ($2,750) $0 0,0% $3,745,560 $3,748,310 0,1% $3,790,807 $42,497 98.9% r� JAM Central Contra Costa Sanitary District e Expense Report - By Department MTD Fund: 004-DEBT SERVICE February 2017 Fiscal Period 0812017 Report Generated on Mar 17, 2017 8:48:22 AM "$800,0 70 E]Period Budget $1,000,000 ® YTD Budget �j Period Actual YTD Actual $ ��. $800,00] 600,000 r $600,000- $400,000 000x]00-$400,000 j ? $400,000 1 $200,000 $200.000 $0 -- - - SO - I .M1 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance-1--.- 3643,344 ariance$643,344 $643,552 ($208) $874,792 $875,000 ($208) Totals $643,344 $643,552 ($208) $8741702 $875,000 ($208) Central Contra Costa,Sanitary District Expense Report - By Department MTD Fund: 004-DEBT SERVICE February 2017 Fiscal Period 0812017 Report Generated on Mair 17, 2017 8:48:22 AM Department. INTEREST EXPENSE $643,344 $643.552 (S208) 0.0% $874,792 $875.00D ($208) 0.0% $1,313,051 66.6% Total Expenses $643,344 $643,552 ($208) 0.0% $874,792 $875,000 ($208) 0.0% $1,313,051 66.6% Fund#004-Total Expenses $643,344 $643,552 ($208) 0.0% $8741792 $875,000 {$208} 0.0% $1,313,051 66.6% Grand Total for All Funds $8,061,156 $7,2821501 $778,655 9.7% $53,369,244 $58,559,034 $4,810,210 7.6% $93,040,959 62.9°fo Color Key: 0 to 10%over budget > 10%over budget /17 J Ventral Contra Costa Sanitary District Protecting pubfic heafth ind th c on vh own ent Balance Sheet Fund:004-DEBT SERVICE February 2017 Fiscal Period 812017 Summarized by Account Report Generated on Mar 17,2017 8,45-118 AM TOTAL ASSETS Current Assets DUE FROM/DUE FROM RIE $3,748,310 DUE FROM i DUE FROM SIC $258.760 L T.DEBT ACCOUNTING/DEPOSIT W/TR USTFF-RESERVE $4,855,450 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $99.181 Current Assets $8,962,700 TOTAL ASSETS $8,962,700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN ($360,133) DUE TO I DUE TO SIC ($4,026,140) L.T-DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE $0 L.T.DEBT ACCOUNTING I BONDS PAYABLE ($31,500,000) Total Liabilities ($35,886,273) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $29,796,883 FUND EQUITY/EXPENDITURE SUMMARY $875,000 YEAR TO DATE REVENUES/REVENUE SUMMARY ($3,748.310) Total Fund Equity $26,923,573 TOTAL LIABILITIES AND FUND EQUITY ($8,962,700) 7-