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06.c. Receive February 2017 Financial Statements and Investment Reports.
6.c. CENTRAL CONTRA COSTA SANITARY DISTRICT March 16, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM-. JAMIE KING, SUBJECT: O&M Variance Analysis 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 Total 41,549,234 41,202,926 (346,308) April. 0 &M Expenses ivariances>$11 OOK): Total Labor Charges 461292F084 44,3631669 1,928,415 Due to vacant and open positions which are budgeted and are filled later in the fiscal year resulting in savings. Chemicals 1,190,956 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 31017,138 2,480,877 536,261 Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the year. 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. We anticipate the usage to be higher in the second half of the fiscal year. Other Expenses 1,881,676 11520)057 3611619 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 4,313,622 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 61,024,812 57,097,911 3,926,901_ (D Central Contra Costa Sanitary-Disteict 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 $258,694 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 $411202,926 -0.8% $89,817,200 $4806140274 46.9% Centra!Contra Costa Sanitary District r Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2017 Fiscal Period 0812017 Report Generated on Mar 17, 2017 8:49:20 AM $70,000,000.00 Budget Actual S60.000.000.00- $57,097,896 60,000.000.00 $57,097,806 $50,000,000.00 .$ 18,830 'f .$50,462,219 $40,000,000.00467,504 257,378 $37,496,846. ._ $30 000,000,00 $30,+6 ,20� $34,760,587 �. 28.694,889 $20,000,000.00 $22,280,246 $�6,91,915 1 f16,046,281 $10,000.000.00 $9,77.8,004 $9,194,118 $0.00 Jul(1)2016 Aug(2)2016 Sep(3)2016 Qct(4)2016 Nov(5)2016 Dec(6)2016 Jan(7)2017 Feb(8)2017 Fiscal Periods Central Contra Costa Sanitary District --------------- Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated on Mar 17, 2017 8,49-20 AM February 2017 Fiscal Period 08/2017 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 $2.706,774 $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 5435,215 $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 48.7% 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 so 0.0% $920.000 $920,000 $0 0.0% $920,000 100.0% MATERIALS&SUPPLIES $174,970 $151.892 $23,078 13.2% $1,364,678 51,190,164 $174,514 12.8% $2,100,025 56.7% OTHER EXPENSES $569,344 $301,503 $267,841 47.0% $1,881.676 S1,520.052 $361,624 19.2% $2,685,703 56.6% Fund#001-Total Expenses $71305.982 $676351677 $670,305 9.2% $613024,812 $57,097,896 $3,926,916 6.4% $89,810,918 63.6% Color Key- 0 to 10% over budget > 10% over budget no Centrad Contra Costa Sanitary District Expense Report , By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated an Mar 17, 2017 8.48:22 AM February 2017 Fiscal Period 0812017 $2,500,000 Period Budget'et" $25,000,000 YTD Budget. Period Acts+al E] YTD Actual $2,000,000 $20,000,000 $1,500,000 $15,000.000 �i - a $1,000,000 $10,000,000 $504,000 r $5,000,000 y fL F• k _ $0 . N OV GOV Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $21173,103 $1,868,570 $304,533 $20,453.184 $18,802,543 $1,650,641 i ENGINEERING $1,284,737 $1,163,829 $120,908 $10,623,341 $0,956,807 $666,534 COLLECTION SYSTEM GPS, $1,2.05,953 $1,166,158 339795 $9,343,049 $8,734,547 $608,502 PLANT OPERATIONS $2,233,883 $2,104,229 31297654 $17,408,808 $16,9961948 $411,860 PUMP STATIONS $250,141 $285,036 ($34.895) $1,981,128 $2,055,877 ($84,749) RECYCLED WATER $158,165 $47;855 $110,310 $112151302 $541,173 $674,129 Totals $71305,982 $696359677 $670,305 $6190249812 $573037,896 $3,926,916 Central Contra Costa Sanitary District a / ----------------- 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 Category Period Budget Period Actual Period Varlailow-.- L& YTD Budget YTD Actual YTD Variance % Annual Budpqt SALARIES&WAGES $544,985 $556,700 ($11,715) -2.1% $4,359,880 $4,183,345 $176,534 4.0% $6,539.925 64.0°/v EMPLOYEE BENEFITS $886,984 $802,270 $84,714 9.6% $12,124,572 $11,446,917 $677,655 5.6% $15,673,019 73.0% CAPITALIZED ADM OVERHEAD ($3,597) ($1,527) ($2,070) 57.5% ($28,776) ($18,559) ($10,117) 35.2% ($43,166) 43.2°Io DIRECTOR FEES&.EXPENSES $14,045 $11,731 $2,314 116.5% $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 (58,958) `. $95,0140 76,1% REPAIRS&MAINTENANCE $69,865 $63,922 $5,944 8.5% $558,928 $488,196 $70,732 12.7°7 $838,450 58.2% PROFESSIONAL&LEGAL SERV $39,517 $44.265 {$4,748} -12.0% $312,053 $206,738 5105,315 33.7% 5484,250 42.7% OUTSIDE SERVICES $130,725 $96.885 $33,844 25.9% $1,090,332 $862,638 $227,694 20.9% $1,760,800 49.0% SELF-INSURANCE EXPENSE so $0 $0 0.0% $920.000 5920.000 $0 0.0°IQ $920,040 100.0% MATERIALS&SUPPLIES $19,731 $16,573 $3,158 16.0% $149,515 $85,662 $63,853 42.7% $236,825 36.2% OTHER EXPENSES $462,923 $271,536 $191,287 41.3% $790,964 $469,627 $321.333 40.6% $1,155,2.95 40.6% ADMINISTRATION Total Expenses $2,173,103 $1,868,570 $304,533 14.+0% $20,453,184 $18,842,543 $1,650,641 8.1°/0 $27,828,993 67.6°/0 Fund#041 -Total Expenses $2173,103 $1,868,574 $304533 14.0% $20,453,184 $18,802,543 $1,650,641 8.1°/n $27,828,993 67,6°lo Color Key: 0 to 10% over budget > 10%over budget U0 AdViCentral 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: ENGINEERING SALARIES&WAGES $748,977 $716,212 $31,865 4.3%m $5,984.616 $5,810,743 $173,873 2.9% $8,976,971 64.7% EMPLOYEE BENEFITS $579,172 $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% ($3,394,165) 67.6% UTILITIES $14,757 $14,598 $159 1.1% $118,056 $111,738 $6,318 5.4% $177,100 63.1% REPAIRS&MAINTENANCE $15,445 $2,973 $12.473 80.8% $123,568 $46,027 $77,541 62.8°l0 $185,400 24.8°l0 HAULING&DISPOSAL $25,915 $47,016 ($21.101' -81.4°/0 ' $225,320 $271,930 ($46,610) � $423,000 54.3% PROFESSIONAL&LEGAL SERV $10,081 $17,829 ($7,748) -76.9% $80,648 $76,727 $3,921 4.9% $121,009 63.4% OUTSIDE SERVICES $124,284 $76.870 $47,414 38.1% 5992,817 $704,024 $288,793 29.1% $1,511,525 46.6% MATERIALS$SUPPLIES $29.705 $28.233 $1,472 5.9% $237,640 $185,878 $51,762 21.8% $356,550 52.1% OTHER EXPENSES $20,146 $6.483 $13,553 67.8°/o $490,068 $405.673 $84,395 17.2% 5591,238 68.6% ENGINEERING Total Expenses $1,284,737 $13163,829 $124,908 9.4% $10,623,341 $9,956,807 $666,534 6.3% $15,899,140 62.6% Fund#001-Total Expenses $1,284,737 $1,1633829 $120,908 9.4% $10,623,341 $9,956,807 $656,534 6.3% $15,8991740 62.6% Color Key: 0 to 10%over budget > 10% over budget Central Contra Costa sanitary District Expense Report - Eby Department MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2017 Fiscal Period 08f201 7 Report Generated on Mar 17, 2017 8:48:22 AM Department: COLLECTION SYSTEM OPS. SALARIES&WAGES $508,992 $508,174 $818 0.2% $4,071,936 $3,826,265 $245,671 6.0% $6,107,988 62,6% EMPLOYEE BENEFITS $457,075 S432.906 $24,169 5.3% $3,656,600 $3,411,301 5245,299 6.7% 55,485,229 62.2% CAPITALIZED ADM OVERHEAD ($4,320) ($230) ($4,090) 94.7% ($34,560) ($15,320) ($19,240) 55.7% ($51,854) 29.5°x° UTILITIES $11,615 $6,250 $5,365 46.2% 592.920 $89.621 $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°x'° $1,631,502 44,1% HAULING&DISPOSAL $10,916 $11,174 ($258) -2.4% 587,328 $62,779 $24,549 28.1% $131,000 47.9% PROFESSIONAL&LEGAL SERV $416 $480 ($64) -15A% $3,328 $5,354 ($2,026) .60.9% $5,000 107.1% OUTSIDE SERVICES $8,890 $7,571 $1,319 14.8% $71,120 '$95,726 ($24,606) _34.65% $106,700 89.7% MATERIALS&SUPPLIES $64,507 $42,939 $21,568 33.4% $491,307 $456,809 $34,498 7.o% $774,150 59.0% OTHER EXPENSES $11,905 $7,403 $4,502 37.8°x° $100,414 $82,172 518,242 18.2% $142.938 57.5% COLLECTION SYSTEM OPS.Total $1,205,953 $1,1665158 $39,795 3.3% $9,343,049 $8,734,547 $608,502 6.5% $141472,053 60.4% Expenses Fund#001-Total Expenses $1,205,953 $1,166,158 $391795 3.3% $9,343,049 $85734,547 $608,502 6.5% $142472,053 60.4% 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) February 201� Fiscal Period 08/2017Report Generated on Mar 17, 217 8:48:22 AM Department: PLANT OPERATIONS SALARIES&WAGES $820,842 $799,908 $20,934 2.6% $6,566,736 $6,444,105 $122,631 1.9%v $9,850,196 65.4% EMPLOYEE BENEFITS $589,709 $695.558 ($5,849) -0.8% $5,517.672 $5,538,091 ($20,419) -0.4% $8,277,040 66,9°/0 CAPITALIZED ADM OVERHEAD ($21,280) ($13,883) (57,397) 34.8% ($170,240) ($80,025) ($90,215) 53.0% ° ($255,408) 31. fo 3 CHEMICALS $117,150 $90,786 $26,354 22.5% $848,300 $710,76[3 $137.540 16.2°Ia $1,406,000 50.6% UTILITIES $267,556 $281,884 ($14,328) -5.44% $1.973,782 $2,461.917 ($88,135) -4.5°r'o $3,21[3,70{3 64.2°Io REPAIRS&MAINTENANCE $184,424 $135,712 $48,712 26.4% $1,315,810 $1,034,079 $281.731 21.4% $2,213,200 46.7% HAULING&DISPOSAL $31,585 $41,856 ($1(3,271) -32.5% $252,280 $251,748 $532 0.2% $378,250 66.6% PROFESSIONAL&LEGAL SERV 5541 $248 $293 54.1% S4,328 $1,693 $2,535 60.9%fl $6.500 26.0% OUTSIDE SERVICES $26,874 53,706 $23.168 86.2% $214,992 $88,291 $126,701 58.9°/0 $322,550 27.4°l0 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% $430,564 $513,180 ($82,616) = $713,149 72.0% PLANT OPERATIONS Total Expenses $2,233,883 $2,1043229 $129,654 5.8% $17,4085808 $15,996,948 $411,860 2.4% $26,807,177 +63.4% Fund#001-Total Expenses $2,233,883 $21104,22.9 $129,654 5.8% $17,408,808 $16,996 948 $411,860 2.4% $26807 177 63.4% Color Ivey: 0 to 10%over budget > 10%over budget 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: PUMP STATIONS i SALARIES&WAGES $76,706 S78,668 ($1,962) -2, � 6% $613,64$ $632,849 ($19,201) -3.1% $920,480 68.8°/0 EMPLOYEE BENEFITS $54,076 $63,788 ($9,712) -18.0% $432,608 $504,462 ($71 $648,947 77.7,877.7% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 SO 0.0% '$0 0.0% CHEMICALS $35,833 $29,76+0 $6.573 18.3% $286,664 $290,697 ($4,033) -1.4% $430,000 67.6% UTILITIES $43,211 $56,297 ($13,086) -30.3% $345,688 $359,200 ($13,512) -3.9% $518,550 69.3% REPAIRS&MAINTENANCE $27,024 $45,184 ($18,160) -67,2% $196,192 $190,891 $5,301 2.7% $324,300 58,9%a HAULING&DISPOSAL $733 5792 ($59) -8.0% $5,864 $6,324 ($460} -7.9% $8,800 719% OUTSIDE SERVICES $6,341 5750 $5,591 88.2% $50,728 $3+0,374 $20,354 40.1% $76,100 39.9% MATERIALS&SUPPLIES $3,466 $7,633 ($4,167) -120.2`'./0 $27,728 $26,681 51,047 3.8% $41,600 64.1% OTHER EXPENSES $2,751 $2,665 $86 3,1% $22,008 $24,400o ($2,392) � $33,059 73. /48 PUMP STATIONS Total Expenses $250,141 $285,436 ($34.895) -13.9% $'1,981,128 $2,065,877 ($84,749) -4.3% $3,001,836 68.8%© Fund#041-Total Expenses $2507141 $285,036 ($34,895) -13.9%p $1,981,1128 $2;065,877 ($84,749) -4.3% $3,001,836 68.8%fl Color Key-. 0 to 10% over budget > 10% over budget Central ContraCosta Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated an Mar 17; 2017 8-.48-22:��AM February 2017 Fiscal Period 08/2017 Department: RECYCLED WATER f � SALARIES&WAGES $63,590 $15,381 $48,209 75.8% $508,720 $208,884 $299,830 58.9% $763,147 27.4°l0 EMPLOYEE BENEFITS $39,758 512,786 $26,972 67.8% $318,064 $126,635 $191,429 60.2% $477,148 26.5% CHEMICALS 56,999 $3,914 $3,085 44.1% $55,992 541,384 $14,608 26.1% $84,000 49.3% UTILITIES $14,583 $14,397 $186 1.3% $116,664 $107,752 $8,912 7.6% $175,000 61.6% REPAIRS&MAINTENANCE $2,498 S0 $2.498 100.0% $19,984 $1,842 $18,142 90.8% $30,000 6.1% PROFESSIONAL&LEGAL SERV $1,156 $0 $1.1615 100.0% $9,328 $16,382 ($7,0154) = $14,000 117.0% OUTSIDE SERVICES $16,873 $0 $16,873 100.0% $134,984 $11,268 $123,716 91.7% $202,500 5.6% MATERIALS&SUPPLIES $488 $1,377 ($889) -182.1% $3,904 $2,025 $1,879 48A% $5,900 34.3% OTHER:EXPENSES $12,210 $0 512,210 100.0% $47,662 $25,000 $22,662 47.5% $50,024 50.0% RECYCLED WATER Total Expenses $158,165 $47,855 $110.310 69.7% $1,215,302 $541,173 $6743129 55.5% $1,801,719 30.0% Fund#001-Total Expenses $158,165 $47,855 $110,310 69.7% $1,215,302 $541,173 $574,129 55.5% $1,801,719 30.0% Color Key: 0 to 10% over budget > 10%over budget ARA 40 %-C I I ral Contra 11�1 Costa Sanitary District PF' Protecting public heaflh and the envirownent Balance Sheet Fund:001-RUNNING EXPENSE(O&M) February 2017 Fiscal Period 812017 Summarized by Account Report Generated on Mar 17,2017 8:45:18 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $755,652 CASH ACCOUNTS/PAYROLL CLEARING $22,973 CASH ACCOUNTS i PETTY CASH $3,400 DUE FROM/DUE FROM SIC 569,500,925 DUE FROM i DUE FROM SII S920,0D0 INVENTORY I SUPPLIES&MATERIAL INV $2,01 4,900 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS/PREPAID EXPENSES $960,159 PREPAID ACCOUNTS I PREPAID INSURANCE $11,437 PREPAID ACCOUNTS I PREPAID RETIREMENT $9.712,551 RECEIVABLE ACCOUNTS i AIR-SSC DIRECT BILL 5855,805 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $491.413 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE-COBRA 51,233 RECEIVABLE ACCOUNTS/COMPUTER PURCHASE PROGRAM $11.002 RECEIVABLE ACCOUNTS f DEPOSITS TO BANK ESCROW $100,105 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION A/R $5.576 Current Assets $85,413,236 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS/ACC DEPR-CONTRIB ASSETS ($57,268.866) CONTRIBUTED FIXED ASSETS!CONTRIBUTED SEWER LINES $154.863,632 FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $24,480,982 FIXED ASSETS I ACC DEPR-BUILDINGS ($11,617,825) FIXED ASSETS I ACC DEPR-FURN&EQUIP ($8,188,890) FIXED ASSETS I ACC DEPR-OUTFALL ($3,465,586) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($30,884,104) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($64,587,613) FIXED ASSETS/ACC DEPIR-TREATMENT PLANT ($210.866,708) FIXED ASSETS/ACC DEPR-VEHICLES. ($4,705T437) FIXED ASSETS/ACCUM DEPRC-RECY WATER ($8,060,810) FIXED A5,9ETS./BUILDINGS $42,412,648 FIXED ASSETS/FURNITURE&EQUIPMENT $12.627,566 FIXED ASSETS/INTANGIBLE ASSETS 54,936,407 FIXED ASSETS/LAND $17,320,570 FIXED ASSETS/OUTFALL SEWERS $11,371,574 FIXED ASSETS I PUMPING STATIONS $56,270,149 FIXED ASSETS I RECY WATER INFRASTRUCTURE $19.215,35D FIXED ASSETS/SEWAGE COLLECTION FACIL $341,412.323 FIXED ASSETS I 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 1 SALES TAX PAYABLE ($16.334) CURRENT LIABILITIES i ACCOUNTS PAYABLE ($324,714) CURRENT LIABILITIES 1 ACCRUED COMPENSATED ABS ($4,377,040) CURRENT LIABILITIES I ACCRUED WAGES PAYABLE ($1,106.808) CURRENT LIABILITIES r CAFETERIA PLAN PAYABLE ($34,557) CURRENT LIABILITIES I MISC DEPOSITSILIABILITIES ($10,539) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING ($6,121) CURRENT LIABILITIES I PERMIT CLEARING ($39) CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($36,080) . .2-1 I =' `' Central Contra Costa Sanitary District Prolocling public health and the environinent Balance Sheet Fund:001-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/VVORKERS'COMP INS PAYABLE $112,926 DEF.COMP.CONTRIB W/H I ICMA (S536) DUE TO I DUE TO DEBT FUND ($3,748,310) DUE TO/DUE TO SiC ($75.175.629) DUE To/DUE TO S/I ($920,000) LIABILITIES-LONG TERM/PEN SION/INFLOWIQUTFLOVV ($88.679,765) MEDICAL LIABILITIES/DELTA DENTAL ($76) MEDICAL LIABILITIES!DISABILITY INS ($316) MEDICAL LIABILITIES I HEALTH NET ($1,171) MEDICAL LIABILITIES I KAISER PERMANENTE $o MEDICAL LIABILITIES/LIFE INS ($27) MEDICAL LIABILITIES I OCCUPATIONAL HEALTH $1,078 MEDICAL LIABILITIES/POST EMP BENEFIT-OPEB $265,344 REIMBURSEMENT FEES ($108,414) Total Liabilities ($176,032,708) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE (520,723,315) FUND EQUITY/CAPITAL COST SHARING ($104,214,796) FUND EQUITY I CONTRIBUTED SEWER LINES ($154,386.C)4I) FUND EQUITY/EXPENDITURE SUMMARY $57,097,896 FUND EQUITY/GENERAL FIXED ASSET GROUP ($186 155.142) FUND EQUITY i STATE&FED CAPITAL GRANT ($75,301.279) YEAR TO DATE REVENUES/REVENUE SUMMARY ($41,202,926) Total Fund Equity ($525,385,563) TOTAL LIABILITIES AND FUND EQUITY ($701,418,271) CENTRAL CONTRA COSTA SANITARY DISTRICT March 15,2017 TO: THE BOARD OF DIRECTORS VIA-. THEA VASSALLO FROM: JAMIE KING 1PI, SUBJECT: Sewer Construction Vj'riance Analysis The following are brief year-to-date variance explanations through period ending February 28,2017: YTD YTD Favl(Unfav) 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% Ij .JeWCentral Contra Costa Sanitary District --------------- ............ Revenue Report MTD Fund: 002-SEWER CONSTRUCTION(Capital) 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 Concord $0 so M% so $0 0.0% $4,550,000 $4,550.0.00 0.0% Sewer Service Charges $0 $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% $11,064,248 $9,376,733 -15.3% $18,535.400 $9,158,668 50.6% Total Revenue $621,281 $482,044 -22.4% $17,565,248 $15,559,107 -11.4% $34,906,400 $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 -(A-B) D E F(C+D+E) PROJECT TOTAL TOTALFY 2016-17 BUDGET APPROVED TOTAL TOTAL PRO) -- BUDGETS EXPENDITURES PROJECT APPROVDED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE II PYS(FY 2015-16) PYS FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 7.6/17 TYPE CS Collection System $ 7.$,753,213 17,317,6$6 1,435,527 27,925,105 - 19,36U,632 12,185,333 7,175,294 TYPE TP Treatment Plant 27,396,360 260422,055 974,305 130125,+000 1,429,000 15,528,305 50014,467_ 100513,812 TYPE GI General Improvements 6,6040612 60129,558 - 475,054 3,808,651 - 4,2$3,705 11775,259 -- 215fl8944$ 200,000 500,000 11,000 711,000 382,'943 328,054 TYPE RW Recycled Water 10262,977 1,0620977 CIB Contin enc - - - 1,4S0,000 1,440,000 10,000 - 10,1)0 TOTAL DISTRICT $ 54,017,1.62 $ 50,932,276 $ 30084,886 $* 36,808,756 $ 39,893,642 $ 19,358,002 $ 20,535,f08 N:\Accounting\GMTEMP1\Financials and Closing1201.7 Financials\Capital 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 A B C(A-B) D E F(C+D+E) G H(F-G� PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY- 0 215-16) PYS(FY 20115-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE CS Collection System 5941 PS Equipment Piping Replacement $ 740,000 657,800 820200 10,400 175,00}0] 267,200 195,368 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 10,122 150,000 - - 160,122 69,645 90,477 5999 C1PP 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* Buchonnan Air Pump St Replocement 83 83 - - - _ _ 8412 PH Grayson Creek Trunk 2,824,408 21219,040 605,368 8,900,000 500,000 10,005,368 6,377,098 3,628,270 8414* Morago PS Chopper Pump 19,964 8415 Martinez Ph 4 Sewer Renovation 3,922,000 31844,257 77,743 5,0(]0 (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 1,530 200,000 201,530 46,399 155,131 8419 Collection System Planning LT 470,000 462,421 7,579 2.00,000 ' 207,579 130,532 77,047 84201 Development Sewerage 3,071,102 3,071,102 - 800,000 8003,0100 789,659 10,341 8422 WC Sewer Renovation Phase 11 3401000 232,4033 107,597 545,000 _ 652,597 304,154 348,443 8423 N.Orinda Sewer Renovation Phase 6 - 1,2581500 974,916 283,584 2,154,000 (100,000) 2,337,584 1,781,304 556,280 8426 Lafayette Sewer Renovation Phase 10 2,505,0013 2,504,597 403 2,250,238 (1,225,238) 1,025,403 906,255 119,148 8429 Fairview Maltby - - - 350,000 (175,000) _ 175,000 2,032 172,968 8430 Lafayette Sewer Renovation Phase 11 - 150,000 135,650 14,350 5001,000 514,350 303,921 210,429 8431 Collection System Master Plan 540,556 540,556 - 670,000 670,0001 294,592 375,408 8433 S.Orinda Sewer Renovation Phase 6 - - - 12,000 901238 102,238 22,595 79,643 8434 Urgent Projects 60,000 57,887 20113 - 440,000 4420113 169,778 272,335 8435 WC Sewer Renovation Phase 12 - - 150,000 150,000 - 150,000 8436 Moraga/Crossroads PS Project 50,0100 270677 22,323 400,000 - 422,323 94,834 327,489 8437 Martinez Sewer Renovation Phase 5 150,000 25,538 124,462 325,000 449,462 442,375 7,487 Rounding (5) Total FY 2[}16-17 CS Arnount $ 18,753,213 17,317,686 1,435,527 17,925,1+05 - 19,360,632 12,185,333 7,175,294 *lntalic Projects open but not in CIB for 16/17 - -- - Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers - N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 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 8J2017 A B C(A-g) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED _ ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE TP Treatment Plant 7285 Primary Treatment Renovation $ 14,868,112 14,695,729 172,383 50,000 222,383 2200421 1,962 7286 Centrifuge&Cake Pumps 128,000 86,061 41,939 500,000 (400,000) 141,939 143,540 (1,601) 7291 Pump 8c Blower Bldg Seismic Upgrade - - -- 695,000 678,125 16,875 2,900,000 829,000 3,745,875 353,526 3,_392,349 7292 Switchgear Refubishment-Ph 2 320,000 280,596 39,404 100,000 139,404 18,704 --- 120,700 7297 Wet Scrubber Caustic Injc.System _ 111421.,600 1,377,126 441474 50,000 (50,000) 441474 22,238 22,Z36 7301 Treament Plant Planning 2,601,464 2,601,464 - 350,000 350,000 279,800 70,200 7304 Instr&Controls PLC Upgrade 335,000 272,662 62,338 100,000 162,338 18,387 143,951 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 - 338,945 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 g p _ 5,000 - 5,000 110,000 11.5,000 _ 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 1.60,000 1341860 25,140 100,000 125,140 43,632 81,508 7319 Laboratory Upgrades&Repair 471,500 357,180 114,320 700,000 814,320 831,531 (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 1511102 600,000 751.,102 179,522 571,580 7324 Sub 16 Switchgear Replacement 688,000 687,472 528 2,144,000 (188,000) 1,956,528 1,816,51.9 140,009 7326 Equipment Replacement FY 15-FY 24 406,000 356,898 49,102 460,000 _ 509,1.02 115,004 394,098 7327 Headwork's Screening Upgrade 900,000 756,172 143,828 1,600,000 11743,828 235,251 1,508,577 7329 MHF Burner Upgrade 100,000 46,385 53,61.5 ' 270,000 - 323,67.5 72,278 251,337 7330 Piping Renovation Phase 9 - - - 241,000 241,000 144,750 96,250 7339 T.Plant Control System 1/0 Replacement 20,000 12,631 7,369 300,000 307,369 1,929 3051440 7341 INC/Grayson Creek Levee Rehab - - - 150,000 150,1)00 - 150,000 7343 TP Master Plan 1,715,000 11712,568 2,432 800,000 (315,000) 4871432 57,208 430,224 7348 Solids Handling Facility Improvements - - - 400,000 1,950,000 2,350,000 204,874 2,1.45,126 Rounding (26) Total FY 2016-17 TP Amount $ 2.7,396,360 26,422; 974,305 13,1.25,000 1,4291000 15,528,305 s,014,467 10,513,812 Col"E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Cal."E"Orange: Transfers - N:\Accounting\GMTEMP1\Financials and Closing\2017 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 A D F(C+D+E� - PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES _SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16} CARRY-FORWARD BUDGET FY 2.016-17 FY 2016-17 FY 2416-17 FY 16/17 TYPE GI General Improvements - - 8207 General Security and Access $ 47,616.0 47,616 -- 8227 GDI Treatment Plant -- -- 222,444 222,444 - 42,556 42,556 - ----42,556 8230 Capital Legal Services 118,665 118,665 - 20,000 20,000 5,020 _---- 14,980 -8232 GDI SMMS Replacement(Closed Project FY 2015-16) - --- 973,2.22 973222 - 4,665 (4,665) - - - 8233 CSOD Facility Improvements --- 1730697 - 173,697 - _ 25,000 _ 25,000 _ 250000 - 8234 HOB Improvements 637,025 637,025 - 447,000 447,000 428,072 18,928 8236 District Easements 123,382 123,382 - 15,000 4,665 19,665 27,285 (70620) 8237 Buffer and Rental Improvements - _ 266,816 266,816 - 50,000 50,000 59,004 (9,004) 8235 {Asset Management - 10047,921 1,047,921 - - 800,000 141,264 941,264 66.5,844 275,420 8239 POD Office Improvements 477,356 - 477,356 - - 120,410120,410 - - 120,410 - 8240 IT Development 1,5180794 1,132,625 386,166 9000000- � 1,286,166 286,220 - 999,946_- 8242 CMMS Replacement 3850470 385,470 - 134,020 155,510 289,530 _ -137,247 152,283 8243 Server Room Relocation 102,204 102,204 - 650,000 (296,774) 353,226 13,413 339,813 8516 District Equipment Acquisition 4500000 421,112 _u28,888 76,000 104,888 32,509 72,379 8517 Vehicle Replacement Program - - - 524,000 5241000 120,648 � 403,352 9999 Capital Project Clearing(Accounting Use Only)** 600000 - 60,000 - - 60,000 (3) 60,003 Roundin _. � _- 2 Total FY 2016-17 GI Amount --01601612 612 6,129,558 475 Q54 31808,651, 4,283,705 10775,2.59 2,508AAR * To record beginning balance of activity as part of capital reporting change at YE 15/16 Col."E"Yellow: One tirne Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. - - - Col."E"Grange: Transfers �_-- -- N:'Accounting\GMTEMP1\Financiais and Closing\2017 Financials\Capital Project report-Period 8 FY 16 17 Feb 17 PROGRAM/GiM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING. 2/28/2017 - PERIOD 8/2017 A B CIA-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ - BUDGETS EXPENDITURESPROJECT 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 16/1.7 TYPE RW Recycled dater 7300 Refinery REW $ 354,536 354,536 - 40,000 40,000 14,811 25,189 730+6 Zone 1 Recycled Water 430,079 430,079 - 37,815 37,815 20,250 17,565 T 7344 Recycled Water Planning - - - 1+02,185 - 102,185 22,524 79,651 7345 Filter Plant 105,681 108,681 - 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 - 15,000 19,000 34,000 32,540 1,350 7350 Residential Fill Station Improv 282,354 82,354 200,000 50,000 250,000 231,091 18,909 Rounding N Total FY 2016-17 RW Amount 1.,252,977 1,062,977 200,000 500,000 11,000 711,000 382,943 328,054 CONTINGENCY-ALL PROGRAMS 1,450,000 (1,440,000) 10,000 10,000 GRAND TOTAL 54,017,162 50,932,276 31084,886 36,808,756 0 39,893,642 19,358,002 20,535,608 N:\Accounting\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.C.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2/90 ---- 1 (1) 3,600,000 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 04/27116 04/27/17 58 1.18 5,000,000 51000,000 5,000,000 5,002,713 9.51% 4,588.89 35,236.14 391825.03 914 US Gov't T-Bill 12122116 12107/17 291 0.84 4P960,1 39 5;000,000 5J000,000 41970,100 9.51%© 3,188.89 4,869.45 8;058-34 915 US Gov't T-Bill 12122116 12107/17 291 0.84 4,960,139 5,000,000 5,000,000 43970:100 9.51% 3,188.89 41869.45 8,058.34 916 US Gov't T-Bill 12122/16 12107117 291 0.84 4$960,139 5,0007000 51000,000 47970,100 9.51% 35188.89 4,869.45 8,058.34 917 US Gov't FHLB 12122/16 07120/17 151 0.64 4,981,625 5,000,000 5,000,000 4,988)850 9.51% 2,450.00 3,587.50 6,037.50 918 US Gov't FHLB 12122/16 07120117 151 0.64 4,981,625 5,000,000 5,000,000 4,988,850 9.51% 2,450.00 3,587.50 6,037.50 919 US Gov't FHLB 12122/16 07120/17 151 0.64 4,981,625 5,000,000 5,000,000 4,988,850 9.51% 2,450.00 3,587.50 6,037.50 920 US Gov't FHLB 12/22/16 07120117 151 0.64 4,981,625 5,000,000 5,000,000 4)988,850 9.51% 2,450.00 3,587.50 6,037.50 921 Union Bank of CA YCD 12J22116 06120/17 121 0.72 4,982,000 5,000,000 5,000,000 4,983,729 9.51% 2,800.00 4,100.00 61900.00 922 BNP Paribas Comm Paper 01/20117 07/19/17 140 1.29 3,974,400 4,000,000 4,000,000 3,982,250 7.60% 31960.22 17838.67 5,798.89 0 (4) 522363,317 62,600,000 (10,000,000) 52,600,000 52,4381796 100-00% 371293.73 1200030.17 157,323.90 (3) (5) (6) 96,506.44 96,506.44 37,293.73 216,536.61 253,830.34 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. Central Contra Costa Sanitary District pru tec ting public hea(th aij d the on vir-on?"ent Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) February 2017 Fiscal Period 812017 Summarized by Account Report Generated on Mar 17,2017 8A518 AM TOTAL ASSETS Current Assets CAD RECEIVABLE/AVAD-ALHAM BRA VLY AR 51,114,199 CASH ACCOUNTS I CASH $663,968 CASH ACCOUNTS I TEMPORARY INVESTMENTS $52,600,000 DUE FROM I DUE FROM DEBT FUND $4,026,140 DUE FROM I DUE FROM R/E $75,175,629 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $89,172 RECEIVABLE ACC0UINTS/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 $19,358,004 Net Property,Plant and Equipment $19,358,004 TOTAL ASSETS $153,347,592 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($2,672) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($115,388) CURRENT LIABILITIES I PROJECT RETENTION PAYABLE ($477,550) CURRENT LIABILITIES/REFUNDABLE CONST BONDS ($265,713) DUE TO/DUE TO DEBT FUND ($258,760) DUE TO/DUE TO R/E ($69,500,925) LIABILITIES i UNEARNED INTEREST ($175,659) Total Liabilities ($70,795,6681 Total Fund Equity EXPENDITURE SUMMARY I TRANSFER 70 CIP ($19,358,004) FUND EQUITY I AVAILABLE FUND BALANCE ($66.991,817) FUND EQUITY/EXPENDITURE SUMMARY $19.358,004 YEAR TO DATE REVENUES/REVENUE SUMMARY ($15,5597107) Total Fund Equity ($82,550,925) TOTAL LIABILITIES AND FUND EQUITY ($153,347,592) Central Centra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE February 2017 Fiscal Period 812017 Report Generated on Mar 17,2017 8:5023 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $1,032 $3,783 265.5% $928,255 $945,552 1.9% S1,005,375 $59,723 94.1% Total Revenue $10032 $3,783 266.6% $928,256 $945,652 1.9% $1,005,375 $59,723 94.1% Central Contra Costa Sanitary 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 ,'$120,000 Period Budget'c $1,500,000 YTD Budget', Q Period Actual []YTD Actual F $100,000 $$a,oa0 $1.000,040 $60,000 $40,000 $500,000 $20,000 S❑ _ $© Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $111,830 $3.272 S108,558 51,469,640 $586,138 S883,502 Totals $1119830 $3,272 $108,558 $15469,640 $5861138 $883,5+02 Central Contra Costa Sanitary 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: INSURANCE&OTHER EXP $2,249 $0 $2,249 100.0% $592,992 $540,592 $52,400 8.8% $602,000 89.8% GENERAL&AUTO LIABILITY $95,832 $3,272 $92,550 95.6% $765,655 $45,245 $721,411 94.1% $1,150,000 3.9% EMP RELATED&POLLUTION $13,749 $0 $13,749 100.0% $109,992 $301 $100,691 99.7% $165,000 0.2% Total Expenses $111,830 $3,272 $108,558 97.1% $1,469,640 $586,138 $883,502 60.1% $1,917,000 30.6% Fund#003-Total Expenses $111,830 $3,272 $108,558 97.1% $11469,640 $586,138 $883,502 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. LAIF 10/99- ------- 1 (1) 6,200,000 6,200,000 63200,000 6,207,584 100.00% 3,686.03 227209.58 251895.61 (3) 6,200,000 6,200,000 0 5,200,000 6,207,584 100.00% 3)686.03 227209.58 25,895.61 (2) (159-53) (159-53) 3,686-03 22)050.05 25.1736.08 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. A-0 Ara k� ra ,LCentr I Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE 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 I CASH $493,295 CASH ACCOUNTS I TEMPORARY INVESTMENTS $6,200,000 DUE 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 I GAS B 10 ACTUARIAL RESERVE ($1,500,000) DUE TO I DUE TO RIE ($920,000) Total Liabilities ($2,422,477) Total Fund Equity FUND EQUITY/EMPLOYMENTIPOLLUTION RISK ($5,000,000) FUND EQUITY/EXPENDITURE SUMMARY $586,138 FUND EQUITY f INS PREMS/CLAI MSILAWSU ITS $161.061 YEAR TO DATE REVENUES/REVENUE SUMMARY ($945,652) Total Fund Equity ($5,198,453) TOTAL LIABILITIES AND FUND EQUITY ($7,620,930) Central Contra 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% $3,745,564 $3,748,310 0.1% $3,790,807 $42,497 98.9% Total Revenue ($2,750) $0 0.0% $3,746,660 $3,748,310 0,1% $3J901807 $429407 98.910 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004-DEBT SERVICE Depart generated an Mar 17, 2017 8:48:22 AM February 2017 Fiscal Period 8812017 $800,000 R,.. Period Budget a$1,000,000 YTD Budget Q Period Actual ❑ YTD Actual $800,000- $600,000 $600.000 $400,000 $400,000 $200.000 $200,000 $o -� - Opp- Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance l $643,344 $643,552 ($208) $874,792 $8757000 ($268) .- Totals $6431344 $843,552 ($208) $8741792 $875,000 ($208) Centra[Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004-DEBT SERVICE February 2017 Fiscal Period 0812017 Report Generated an Mar 17, 2017 8:48:22 AM Department: INTEREST EXPENSE $543,344 $643.552 (5208) 0.0%° $874,792 $875,000 ($208) d.ii°/`o $1,313,051 66.6% Total Expenses $543,344 $643,552 ($208) 0.0% $874,792 $875,000 ($248) 0.0% $1,313,051 66.6% Fund#004-Total Expenses $643,344 $643,552 ($208) 0.0% $874,792 $875,000 ($208) 0.0% $1,313,051 65.6°Ip Grand Total for All Funds $8,061,156 $7,282,501 $778,655 9.7% $53,369,244 $58,559,034 $4,810,210 7.6% $9310407969 62.9°!a Calor Key: 0 to 10% over budget > 10%over budget - IFLCentral I Contra-Costa Sanitary District pahlic health and t)je environmCnt Balance Sheet Fund:004-DEBT SERVICE February 2017 Fiscal Period 8/2017 Summarized by Account Report Generated on Mar 17,2017 8-45,18 AM TOTAL ASSETS Current Assets DUE FROM I DUE FROM RiE $3,748,310 DUE FROM/DUE FROM SIC $258,760 L.T.DEBT ACCOUNTING/DEPOSIT WITR USTE E-RESERVE $4,856,450 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/BOND ACR INTEREST PAYABLE $o 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 I REVENUE SUMMARY ($3,748,310) Total Fund Equity $26,923,573 TOTAL LIABILITIES AND FUND EQUITY ($8,962,700)