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HomeMy WebLinkAbout05. Review March 2017 Financial Statements and Investment Reports 50 CENTRAL CONTRA COSTA SANITARY DISTRICT April 12,2017 TO: THE BOARD OF DIRECTORS VIA- THEA VASSALLO FROM: JAMIE KING "1v SUBJECT: O&M Variance Analysi The following are brief year-to-date variance explanations through period ending March 31,2017: YTD YTD Fav/(U nfav) 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 41,745,949 411482,757 (263,192) April. 0&M Expenses(variances>$100K) Total Labor Charges 51,450,007 49,508,317 1,941,690 Due to vacant and open positions which are budgeted and are filled later in the fiscal year resulting in savings. Chemicals 1,350,938 1,113,544 237,394 Chemicals are purchased sporadically throughout the year rather than monthly as is budgeted. The variance should be reduced by year-end. Utilities 3,070,112 3,209,079 (138,967 Electrical usage for FY 2016-2017 is projected to be higher than in previous years as the plant must rely more heavily on PG&E import due to the Cogeneration System being throttled down since summer 2016 for emissions limitations. Repairs&Maintenance 3,492,353 2,939,663 552,690 Lower due to major expenses are typically incurred in the spring time while budget is spread out throughout the year. Outside Services 3,005,164 2,082,098 923,066 Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Materials&Supplies 1,539,648 1,367,814 171,834 All line items with the exception of Operating Supplies have been underspent thus far. We anticipate the usage to be higher in the last quarter of the fiscal year. Other Expenses 2,039,396 1,632,563 406,833 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 2,164,152 2,068,594 95,558 Multiple account categories. Lower than budgeted expenses thus far for Director Fees&Expenses and Professional&Legal Services accounts offset slightly by higher than budgeted amounts for Hauling&Disposal accounts. Total 68,111,770 63,921,672 4,190,098 i Central Contra Costa Sanitary District ----------- Revenue Report MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 912017 Report Generated on Apr 17, 2017 9-.06-12 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 $14,790T0OO 0.0% HHW $7,000 $7,013 0,2% $63,000 $59,681 -5.3% $888,000 $828,319 6.7% Sewer Service Charges $9,584 $2,854 -70-2% $39,623,006 $38,803,885 -2.1% $71,100,000 $32,296,115 54.6% Other $180,131 $269,966 49.9% $2,059,943 $2,619,193 27.1% $3,039,200 $420,008 86.2% Total Revenue $196,715 $279,833 42.3% $41,745,949 $41,482,759 -0.6% $89,817,200 $48,334,441 46.2% Central Contra Costa Sanitary[district Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 0:03:53 AM $70,000,000.00 Budget 46C. 11,770 Actual $60,000,000.00 -�" $63,921,666 0024,..812 $57,097,896 �, $50,000,000,00 r $53,78,830 $5002,219 ..$44 47,544 $40,000,000.00 _ , $41,257,378 -_$37;46,846 $30,000,000.00 $34,6 9,20 _�_ $34,76(1,587 ._--- $23,61x,208 $28,694,889 $20,000,000.00 � � $22,280,246 $16,9 , - $�6,fl46,281 $10,000.000.00 $9,778,04_` 01 $9,194,118 $0.00 Jul(l)2016 Aug(2)2016 Sep(3)2016 Oct(4)2016 Nov(5)2016 Dec(6)2016 Jan(7)2017 Feb(8)2017 Mar(0)2017 Fiscal Periods Central Contra Costa sanitary District ------------ ........... ------- ---------- Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 09/2017 Report Generated on Apr 17,2017 9-03:53 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,763,192 $2,671,775 $91,417 3.3% $24,868,728 $230777,966 $11090,762 4.4% $33,158,707 71.7% EMPLOYEE BENEFITS $2,706,774 $2,744,678 ($37,904) -1.4% $29,389,666 $28,411,211 $978,455 3.3% $37,511,904 75.7% CAPITALIZED ADM OVERHEAD ($312,043) ($271,798) ($40,245) 12.9% ($2,808T387) ($2,680,862) ($127,525) 4.5% ($3,744,593) 71.6% DIRECTOR FEES&EXPENSES $14,045 $16,098 ($2,053) -14.6% $126,405 $101,857 $24,548 19.4% $168,555 60.4% CHEMICALS $159,982 $70,703 $89,279 55.8% $1,350,938 $1,113,544 $237,394 17.6% $1,920,000 58.0% UTILITIES $359,642 $406,532 ($46,890) -13.0% $3,070,112 $3,209,078 ($138,966) -4.5% $4,315,790 74.4% REPAIRS&MAINTENANCE $475,215 $458,790 $16,425 3.5% $3,492,353 $2,939,665 $552,688 15.8% $5,222,852 56.3% HAULING&DISPOSAL $83,049 $68,947 $14,102 17.0% $653,841 $661,728 ($7,887) -1.2% $941,050 70.3% PROFESSIONAL&LEGAL SERV $54,221 $78,115 ($23,894) -44.1% $463,906 $385,009 $78,897 17.0% $630,750 61.0% OUTSIDE SERVICES $450,191 $289,775 $160,416 35.6% $3,005,164 $2,082.096 $923.068 30.7% $3,980,175 52.3% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $920,000 $920,000 $0 0.0% $920,000 100.0% MATERIALS&SUPPLIES $174,970 $177,647 ($2,677) -1.5% $1,539,648 $1,367,811 $171,837 11.2% $2,100,025 65.1% OTHER EXPENSES $157,720 $112,510 $45,210 28.7% $2,039,396 $1,632,561 $406,835 19.9% $2,685,703 60.8% Fund#001-Total Expenses $7;086)958 $6,823,770 $263,188 3.7% $68,111,770 $63,921,666 $4,190,104 6.2% $890810,918 71.2% Color Key: 0 to 10%over budget > 10%over budget 0 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 9.01.05 AM $2,500,000 Period Budget $25,000,000 T YTD Budget Period Actual ( YTD Actual $2,000,000 $20,000,000 l 4 + s r $1,500,000 ., $15,000,000 .1.. s $1,000,000 $10,000,000 M ry# $500,000 ,; r $5,000,000 ti w7v, 0\1\ 110 01�1-*' qo� to 9 G Q [ cy G [ +� Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $11907,603 $118551367 $521236 $22,3601787 $20,657,910 $1,7021877 ENGINEERING $1,302,937 $11195573 $1071364 $11,925,278 $111152,380 $7731898 COLLECTION SYSTEM OPS. $1,245.953 $1,258,568 ($12,615) $10,589,002 $9,993,115 $595,887 PLANT OPERATIONS $2,233,783 $2,135,030 $98753 $19,642,591 $19,131,977 $510,614 PUMP STATIONS $250,141 $215,165 $34,976 $2,231,269 $2,28111042 ($49,773) RECYCLED WATER $146,541 $164,067 -($17,526) $1,361,843 $705;241 $656,602 Totals $79086,958 $6,823,770 $2633188 $681111' 770 $63,921,666 $4,1903104 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 9:01-05 AM Department: ADMINISTRATION Olt Budget Category Period Budget Period Actual Period Variance D Actual YTD Variance % Annual'=- i ##r SALARIES&WAGES $544,985 $555,708 ($11,723) -2.2% $4,904,865 $4,740.054 $164,811 3.4% $6,539,925 72.5°/ EMPLOYEE BENEFITS $886,984 $901,670 ($14,686) -1.7% $13,011,556 $12,348,587 $662,969 5.1% $15,673,019 78.8% CAPITALIZED ADM OVERHEAD ($3,597) ($2,722) ($875) 24.3% ($32,373) ($21,381) ($10,992) 34.0% ($43,166) 49,5% °�0 DIRECTOR FEES&EXPENSES $14,045 $16,098 ($2,053) -14.6% $126,405 $101,857 $24,548 19.4% $158,555 60.4% UTILITIES $7,920 $12,405 ($4,485) -56.6% $71,280 $84,724 ($13 ° ,444) •' $95,040 89. /a 1 REPAIRS&MAINTENANCE $+69,866 $7,854 $62,012 88.8% $628,794 $496,051 $132,743 21.1% $838,450 59.2% PROFESSIONAL$LEGAL SERV $42,017 $54,210 ($12,193) -29.0% $354,070 $260,948 $93,122 26.3% $484,250 53.9% OUTSIDE SERVICES $262,729 $228,993 $33,736 12.8% $1,353,061 $1,091,631 $261,430 19.3% $1,760,800 62.0% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $920,000 $920,000 $0 0.0% $920,000 100.0% MATERIALS&SUPPLIES $19,731 $10,109 $9,622 48.8% $169,246 $95,771 $73,475 43.4%' $236,825 40A% OTHER EXPENSES $62,923 $70,042 {$7,119} -11.3% $853,883 $539,669 $314,214 36.8% $1,155,295 46.7% ADMINISTRATION Tote!Expenses $119073503 $1,855,367 $52,236 2.7% $22,360,787 $2016577910 $17702,877 7.6% $27,828,993 74.2% Fund#001-Total Expenses $1,907,603 $1,855,367 $52,236 2.7% $22,360,787 $20,657,910 $1,702,877 7.6% $27,828,993 74.2% 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) March 2017 Fiscal Period 0912017 Report Generated on Aper 17, 2017 9:01:05 AM Department: ENGINEERING ir• SALARIES&'WAGES $748,077 $708,872 $39,295 5.2% $6,732,693 $61,519,615 $213,078 3.2% $8,976,971 72.6% EMPLOYEE BENEFITS $579,172 $577,446 $1,726 0.3% $5,212,548 $5,216,572 ($4,024) -0.1% $6,950,521 75.1% CAPITALIZED ADM OVERHEAD ($282,846) ($256,723) ($26,123) 9.2% ($2,545,614) ($2,551,782) $6,168 -0.2%Q ($3,394,165) 75.2% UTILITIES $14.757 $13,758 $999 6.8% $132,813 $125,496 $7,317 5.5°70 $177,100 70.9°7a REPAIRS&MAINTENANCE $15,446 $6,979 $8,467 54.8% $139,414 $53,005 $86,009 +61.9% $185,400 28.6% HAULING&DISPOSAL $39,915 $26,149 $13,766 34.5% $265,235 $298,080 ($32,845) = $423,000 70.5% PROFESSIONAL&LEGAL SERV $10,081 $22,661 ($12,580) -124.8% $90,729 $99,389 ($8,660) -9.5%p $121,000 82.1% OUTSIDE SERVICES $128,484 $48,346 $80,138 52.4% $1,121,301 $752,369 $368,932 32.9% $13511,525 49.8% MATERIALS&SUPPLIES $29,705 $34,533 ($4,828) -16.3% $267,345 $220,411 $46,934 17.6% $356,550 61.8% {OTHER EXPENSES $20,146 $13,552 $6,594 32.7% $510,214 $419.226 $901,988 17.8% $591,238 70.9% ENGINEERING Total Expenses '$11302,937 $1,195,573 $107,364 8.2%Q $11,926,278 $11,152,380 $773,898 6.5 $15,899,140 70.1% Fund#001 -Total Expenses $1,302,937 $'1,195,573 $107,364 8.2% $117926,278 $'11,152,380 $773x898 6.5% $15,899,140 70.1% Color Key: 0 to 10%over budget 3 10%over budget Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 09/2017 Report Generated on Apr 17, 2017 9:01:05 AM Department. COLLECTION SYSTEM OPS. i SALARIES&WAGES $508,992 $470,162 $38,830 7.6% $4,580,928 $4,296,427 $284,501 6.2% $6,107,988 703 3% EMPLOYE BENEFITS $457,075 $440,519 $16,556 3.6% $4,113,675 $3,851,820 $261,855 6.4% $5,485,229 70.2% CAPITALIZED ADM OVERHEAD ($4,320) $0 ($4,320) 100.0% ($38,880) ($15,320) ($23,560) 60.6% ($51,854) 29.5% UTILITIES $11,615 $14,765 ($3,150) -27.1% $104,535 $104,386 $149 0.1% $139,400$139,400 74.9 Io REPAIRS&MAINTENANCE $175,957 $252,378 ($76,421) -43.4% $978,613 $972,219 $6,394 0.7%a $1,631,502 59.6% HAULING&DISPOSAL $10,916 $7,188 $3,728 34.2% $98,244 $69,966 $28,278 28.8% $131,000 53.4% PROFESSIONAL&LEGAL SERV $416 $396 $20 4.8% $3,744 $5,750 ($2,006) -53.6% $5,000 115.0% OUTSIDE SERVICES $8,890 $11,907 ($3,017) -33.9% $80,010 $107,633 ($27,623) $106,700 100.9% MATERIALS&SUPPLIES $64,507 $50,155 $1$,352 22.2% $555,814 $506,964 $48,850 8.8% $774,150 65,5% OTHER EXPENSES $11,905 $11.099 $806 6.8% $112.319 $93,271 $19,048 17.0% $142,938 65.3% COLLECTION SYSTEM OPS.Total $1,245,953 $1,258,568 ($12,615) -1.0% $10,589,002 $9,993,115 $595,887 5.6% $141472,053 69.1% Expenses Fund#001-Total Expenses $112455953 $1,258,568 ($12,615) -1.0% $101589,002 $9,993,115 $595,887 5.6%a $14,472,053 69.1% Color Ivey: 0 to 10%over budget > 10%over budget AlmCentra(Contra Costa Sanitary District ---------------- Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 09/2017 Report Generated on Apr 17, 2017 9:01:05 AM Department: PLANT OPERATIONS i 1 SALARIES&WAGES $820,842 $793,268 $27,574 3.4% $7,387,578 $7,237,373 $150,205 2.0% $9,850,196 73.5% EMPLOYEE BENEFITS 5689,709 $694,010 ($4,301} -0.6% $6,207,381 $6,232,101a o ($24,720)) -0.4% $$,277,040 75.310 CAPITALIZED ADM OVERHEAD ($21,280) {$12,353} ($8,927) 41.9% ($191,520 ° ° } ($92,378} ($99,142} 51.8 Ja ($255,40$) 30.210 CHEMICALS $117,150 $68,081 549,069 41.9% $955,450 $778,842 $186,608 19.3% $1,406,000 55A% UTILITIES $267,556 $281,704 ($14,148) -5.3% $2,241,338 $2,343,622 ($102,284) -4.6% $3,210,700 73.0% REPAIRS&MAINTENANCE $184,424 $189,023 ($4,599) -2.5% $1,500,234 $1,223,101 $277,133 18.5°l° $2,213,200 55.3°/0 HAULING&DISPOSAL $31,485 $34,781 ($31296) -10.5% $283,765 $286,529 ($2,764) -1.0% $378,250 75.8% PROFESSIONAL&LEGAL SERV $541 $248 $293 54.1% $4.869 $1,941 $2,928 60.1% $6,500 29.9% OUTSIDE SERVICES $26,874 $530 $26,344 98.0% $241,866 $88,821 $153,045 63.3% $322,550 27.5% MATERIALS&SUPPLIES $57,073 $82,218 ($25,145) -44.1% $511,657 $515,327 ($3,670) -4.7% $685,0D0 75.2% OTHER EXPENSES $59,409 $3,519 $55,890 94.1% $489,973 $516,699 ($20,726) -5.510 $713,149 72.510 PLANT OPERATIONS Total Expenses $2,233,783 $2,135,030 $98,753 4.4% $19,642,591 $197131,977 $51D7614 2.6% $267807077 71.4076 Fund#001 -Total Expenses $2,233,783 $2,135,030 $98,753 4.4% $197642,591 $15,131,977 $510,614 2.+6% $26,807,177 71.4% Color Key: 0 to 10%over budget > 10% over budget Central Contra Costa Sanitary District ■ i w e + -------------- Expense Report By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) Mare 2017 Fiscal Period 09/2017 Report Generated on Apr 17, 2017 0.01:05 AM Department: PUMP STATIONS SALARIES&WAGES $76,706 $75,648 $1,058 1.4% $690,354 $798,497 � ($18,143) -2.fr/o $929,480 77.910 EMPLOYEE BENEFITS $54,076 $67,622 ($13,546) -25.0% $486,584 $572,084 ($85,400) = $648,947 88.2% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $o $a $9 0.0% $0 O.0% CHEMICALS $35,833 $0 $35,833 100.0% $322,497 $290,697 $31,800 9.9% $430,000 67.6% UTILITIES $43,211 $62,280 ($19,059) -44.1% $388,899 $421,480 ° ° {$32,581 -8.410 $518,550 81.310 REPAIRS&MAINTENANCE $27,024 $2,556 $24,468 90.5% $223,216 $193,447 $29,769 13.3% $324,304 59.7% HAULING&DISPOSAL $733 $829 ($96) _13.0% $6,597 $7,153 ($556) -8.4% $8,800 81.3% OUTSIDE SERVICES $6,341 $0 $6,341 100.0% $57,069 $30,374 $26,695 46.8% $76,100 39.9% MATERIALS&SUPPLIES $3,4561 $633 $2,833 81.7% $31,194 $27,314 $3,8801 12.4% $41,600 65.7% OTHER EXPENSES $2,751 $5,597 ($2,846) -103.5% $24,759 $29,997 ($5,238) $33,059 90.7% PUMP STATIONS Total Expenses $250,141 $215,165 $34,976 14.0% $2,231,269 $2,281,042 ($49,773) -2.2% $3,001,836 76.0% Fund#001-Total Expenses '$250,141 $215,165 $34,976 14.0% $2,231,269 $2,281,042 ($49,773) -2.2%, $3,041,836 75.0% Color Key- 0 to 10% over budget > 10%over budget U0 Central Contra Costa 5ankary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2117 0:01:05 AM Department: RECYCLED WATER • i a' i 1 - i ce' `i r � i a � M •1 � a � e a i i SALARIES&WAGES $63,590 $67,116 ($3,526) -5.5% $572,310 $275,000 $296,310 51.8% $763,147 36.2% EMPLOYEE BENEFITS $39,758 $63,411 ($23,653) -59.5% $357,822 $190,047 $167,775 46.9% $477,148 39.8% CHEMICALS $6,999 $2,521 $4,378 62.6% $62,991 $44,005 $18,986 30.1% $84,000 52.4% UTILITIES $14,583 $21,619 ($7,036) -48.2% $131,247 $129,371 $1,876 1.4% $175,000 73.9% REPAIRS&MAINTENANCE $2,498 $0 $2,498 100.0% $22,482 $1,842 $24,640 91.8% $30,000 6.1% PROFESSIONAL&LEGAL SERV $1,166 $599 $567 48.6% $10,494 $16,982 ($6,488) :'. $14,000 121.3% OUTSIDE SERVICES $16.873 $0 $16,873 100.0% $151,857 $11,268 $140,589 92.6°1° $202,500 5.6°1° MATERIALS&SUPPLIES $488 $0 $488 100.0% $4,392 $2,025 $2,367 53.9% $5,900 34.3% OTHER EXPENSES $586 $8,7001 ($8,114) -1,384.7% $48,248 $33,700 $14,548 30.2% $50.024 67.4% RECYCLED WATER Total Expenses $146,541 $164,067 ($17,526) -12.0% $1,361,843 $705,241 $656,602 48.2% $1,801,719 39.1°/° Fund#001 -Total Expenses $146,541 $164,067 ($17,526) -12.0% $1,361,843 $705,241 '$656,602 48.2% $1,801,719 39.1% Color Key'. 0 to 10%over budget > 10%over budget LCentral Contra Costa San Ita ty District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) March 2017 Fiscal Period 912017 Summarized by Account Report Generated on Apr 17.2017 8:51-.29 AM TOTAL ASSETS Current Assets CASH ACCOUNTS i CASH $1,092.897 CASH ACCOUNTS i PAYROLL CLEARING $39,917 CASH ACCOUNTS/PETTY CASH $3,400 DUE FROM Y DUE FROM DEBT FUND $187,119 DUE FROM/DUE FROM SIC $70,769,454 DUE FROM I DUE FROM SII $920,000 INVENTORY I SUPPLIES&MATERIAL INV $2,031,733 PREPAID ACCOUNTS ol PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS I PREPAID EXPENSES 5962,015 PREPAID ACCOUNTS I PREPAID INSURANCE $11,437 PREPAID ACCOUNTS/PREPAID RETIREMENT $8,187,525 RECEIVABLE ACCOUNTS I A/R-SSC(DIRECT BILL $591,318 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $151,205 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE-COBRA $1,743 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $9,994 RECEIVABLE ACCOUNTS DEPOSITS TO BANK ESCROW $100.105 RECEIVABLE ACCOUNTS OVERTIME INSPECTION AIR $4,926 Current Assets $85,110,091 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS I ACC DEPR-CONTRIS ASSETS (557268,866) CONTRIBUTED FIXED ASSETS!CONTRIBUTED SEWER LINES 5154,863,632 FIXED ASSETS-C.I.P.I CONSTRUCTION IN PROGRESS $24,480.982 FIXED ASSETS,'ACC DEPR-BUILDINGS ($11,617,825) FIXED ASSETS I ACC DEPR-FURN&EQUIP (S8 188,890) FIXED ASSETS I ACC D EPR-0 UT FALL ($3,465,586) FIXED ASSETS/ACC DEPR-PUMPING STATIONS ($30.884,104) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($64.587.613) FIXED ASSETS 1ACC DEPR-TREATMENT PLANT ($210,866.708) FIXED ASSETS/ACC DEPR-VEHICLES ($4,705.437) FIXED ASSETS I ACCUM DEPRC-RELY WATER (S8.060,810) FIXED ASSETS!BUILDINGS S42,41 2,648 FIXED ASSETS I FURNITURE&EQUIPMENT $12,627.566 FIXED ASSETS I INTANGIBLE ASSETS $4.936;407 FIXED ASSETS/LAND $17-320,570 FIXED ASSETS/OUTFALL SEWERS $11,371;574 FIXED ASSETS i PUMPING STATIONS $56,270149 FIXED ASSETS i RECY WATER INFRASTRUCTURE $19,215,350 FIXED ASSETS I SEWAGE COLLECTION FACiL $341,412,323 FIXED ASSETS TREATMENT PLANT $323,360,945 FIXED ASSETS VEHICLES $7,378,730 Net Property,Plant and Equipment $616,nO5,035 TOTAL ASSETS 8701,115,926 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE?SALES TAX PAYABLE $0 CURRENT LIABILITIES I ACCOUNTS PAYABLE ($126,806) CURRENT LIABILITIES i ACCRUED COMPENSATED ABS ($4.014.127) CURRENT LIABILITIES i ACCRUED WAGES PAYABLE ($1,106.508) CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE ($20.905) CURRENT LIABILITIES/MISC DEPOSITS/LIABILITIES ($103,539) CURRENT LIABILITIES/OTHER PAYROLL WITHHOLDING ($6,180) CURRENT LIABILITIES 1 PERMIT CLEARING ($170) entral Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) March 2017 Fiscal Period 912017 Summarized by Account Report Generated on Apr 17,2(117 8-51.29 AM CURRENT LIABILITIES/REFUNDABLE DEPOSITS CURRENT LIABILITIES r RETIREMENT CONTRIS W/H ($1,777 980) CURRENT LIABILITIES I WORKERS'COMP INS PAYABLE $80,877 DEF.COMP.CONTRIB W/H I ICMA ($536) DUE TO I DUE TO DEBT FUND ($3,748,310) DUE TO i DUE TO SIC ($78,780,779) DUE TO I DUE TO SII (S4,320,000) LIABILITIES-LONG TERM f PENSIOWINFLOWIOUTFLOW ($88.679.765) MEDICAL LIABILITIES I DELTA DENTAL ($137) MEDICAL LIABILITIES/DISABILITY INS ($182) MEDICAL LIABILITIES/HEALTH NET ($1.054) MEDICAL LIABILITIES I KAISER PERMANENTS (53.568) MEDICAL LIABILITIES I LIFE INS ($21) MEDICAL LIABILITIES i OCCUPATIONAL HEALTH ($24) MEDICAL LIABILITIES i POST EMP.BENEFIT-OPER 5476.069 REIMBURSEMENT FEES ($103275) Total Liabilities 1$182.274,300) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE ($20.723,315) FUND EQUITY/CAPITAL COST SHARING ($104,214,796) FUND EQUITY/CONTRIBUTED SEWER LINES ($154,886.001) FUND EQUITY/EXPENDITURE SUMMARY $63,9217666 FUND EQUITY/GENERAL FIXED ASSET GROUP ($186.155,142) FUND EQUITY/STATE&FED CAPITAL GRANT ($75,301,279) YEAR 70 DATE REVENUES/REVENUE SUMMARY ($41,482,759) Total Fund Equity ($518,841,625) TOTAL LIABILITIES AND FUND EQUITY ($701.115,926) CENTRAL CONTRA COSTA SANITARY DISTRICT April 12,2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction V nce Analysis The following are brief year-to-date variance explanations through period ending March 31,2017: YTD YTD Fav/(Unfav) S/C 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 18,1861529 16,2421447 (1,944,082) anticipated thus far in the fiscal year. FY YTD FY S/C Expenses: Budget Actual Remaining %Spent Total 36,8081756 21,716,236 15,092,520 59.0% Excludes 15116 carry-over($3,084,886) Central Contra Costa Sanitary District 111111911 �Iiiiiim -------------- Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) March 2017 Fiscal Period 9/2017 Report Generated on Apr 17,2017 9-06-.12 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% $4,550,000 $41550.000 0.0% Sewer Service Charges $0 $474 0.0% $6,501,000 $6,182,849 -4.9% $11,820,000 $5,637,151 52.3% Other $621,281 $682,865 9.9% $11,685,529 $10,059,598 -13.9% $18,535,400 $8,475,802 54.3% Total Revenue $621,281 $683,340 10.0% $18,186,629 $160242v447 -10.7% $34,905,400 $18,6621953 46.5% PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2017 PERIOD 9/2017 A C(A-B) D E F(C+D+E) G H F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PRO) BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO IPROJECTTITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE CS Collection System $ 180753,213 17,317,686 1.,435,527 17,9250105 - 19,360,632 130214,166 6,1460472 TYPE TP Treatment Plant 27,3961360 26,422,055 974,305 13,125,000 1,429,000 150528,305 - 61074,181 9,4540,114 TYPE GI General Improvements 60604,612 6,1290558 -- 475,054 3,808,651 - 4,283,705} 2,041,492 2,2420216 TYPE RW Recycled Water 1,262,977 11062,977 200,000 500,000 110000 711,000 386,397 324,603 CIB Contingency - - - " 1,450,000 1,440,000) 1.0,000 - 10,000 TOTAL DISTRICT 540017,162 50,932,276 $ 3,084,886 $ 36,808,756 $ - $ 39,893,642 21,716,236 18,1770405 N:\Accounting\GMTEMPI\Financials and J Closin \2017 Financials\Ca ital Project report-Period 9 FY 16 17 Feb 17 1 g P R PROGRAM/GM1851.4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT _ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2017 PERIOD 9/2017 -- A D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 7016-17 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 C5 Cc flection System - -- 5941 PS lrquipment Piping Replacement $ 740,000- 657,800 82,200 10,000 175,000 267,200 _ 197,440 _69,7610 5982 Pipe Burst Blanket Contract -70$,+000 702,031 51969 - _ 300,000 --- 305,969 _ 3,590 302,379 5991 PH Sewer Renovation Phase 2 150,000 139,878 - - 10,122 150,000 160,122 84,346 75,776 S999 CIPP Blanket Contract T _ 4720000 446,296 250704 - 25,7014 17,255 - 8,449 6602 South Jackson CAD 80,060 29,602 500398 253,867 - 304,265 282,243 22,022 840.3* Buchannon Air Pump St Replacement 83 83 - _ - _ - 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 80900,000 500,000 104005,368 6,966,441 3,038,927 8414* Morago PS Chopper Pump 19,964 19,964 - - - - - 8415 Martinez Ph 4 Sewer Renovation -3,922,000 3,8440257 77,743 5,000 (5,00(7} 77,743 14,065 67,678 - 8417 Survey Monument Install 200,000 185,918 14,082 _ 50,000 - - -- 64,082 13,583 -- 500499 841.8 Collection System Modeling 1,041,600 - 1,040,070 1,530 200,000 201,530 51,555 149,975 8419 Collection System Planning LT 470,000 - 462,421 7,579 200,000 _ 2078579 148,611 58,968_ - -8420 Development Sewerage 3,071,102 3,071,1.02 - 800,000 -- 800,000 854,985 (54,985 8422 WC Sewer Renovation Phase 11 3400000 232,403 107,597 545,000 -- 652,597 353,552 299,045 8423 N.Orinda Sewer Renovation Phase 6 10258,500_ _ 974,916 283,584 2,154,000 (195,000) _2,242,584_ 1,789,514 - 453,070 8426 _Lafayette Sewer Renovation Phase 10 210505,000 21504,597 403 2.,250,238 (1,225,238) -- 1,025,403 918,29_0 107,1.13 8429 Fairview Maltby - -- - - - 350,000 (175,000) 175,000 2,712 - -172,288 8430 Lafayette Sewer Renovation Phase 11 150,1000 135,550 14,350_ 500,000 51403SO 391,499 122,851 8431 Collection System Master Pian - 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 25,031 77,207 8434 Urgent Projects 60,000 57,887 2,113 440,000 442,113 179,335 2+62,778 8435 WC Sewer Renovation Phase 12 - - - 150,000 (150,000) - - - - - 8436 Moraga/Crossroads PS Project 50,001 27,677 220323 400,000 1 422,323 _97,714 324,609 8437 - Martinez Sewer Renovation Phase S --- 150,000 25,538 124,462 325,000 150,000 599,462 52.4,187 75,275 8439 -Miner Rd Sewer Repairs 2017(new) -_ - 95,000 95,000 7,626 87,374 Rounding - - - - --- 6 Total FY 2016-17 CS Amount 18 753,213 17,317,686 1,435,527 17,925,105 1 3 6 2, 13,214,160 6,146,472 intolic Pro;eefs open but not in 6lB for 16117 Col."E"Yellow. One time Budget correction at beginning of FY 15/17 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 9 FY 16 17 Feb 17 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2.017 PERIOD 9/2017 A B C(A-8) D E F(C+D+E)_ G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PRO) _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 2015-17 FY 2016-17 FY 16/17 i TYPE TP Treatment Plant - 7285 Primary Treatment Renovation _ $ 14,858,112 14,6.95,729 172,383 50,00_0 222,383 22+0,44+0 1,943 7286 Centrifuge&Cake Pumps - 128,000 86,061 41,939 500,000 (400,000) 141,939 1.43,885 (11946) 7291 f ump&Blower Bldg Seismic Upgrade- -- 695,000 678,1.25 16,875 2,900,000 8291000 3,745,875 649,915 3,095,960 7292 Switchgear Refubishment-Ph 2 - _ 320,000 .280,596 39,404 100,000 139,404 20,324 1.190080_ 7297 Wet Scrubber Caustic Injc.System --- 1,421,600 1,377,126 44,474 500000 (50,000) 440474__ 22,565 21,909 7301 Treament Plant Planning_ 2,601,464 2,5_01,464 - 350,000 350,000 314,171 35,829 7304 Instr&Controls PLC Upgrade 335,000 2721,662 62,338 100,000 162,338 190799 142,539 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 11055 1504000 1 ' 151,055 128 150,927 7312 Ash Facility Improvements 90,0100 81,956 8,044 800,000 (800,000) 8,044 5,5_10 20534 7314 Urgent Repairs --- 5,000 - 5,000 110,000 115,000 5,891 109,109 7315 Applied Research and Innovations 232,274 195,738 36,536 175,000 (1.50,000) 61,536 52,230 - 91306 7317 Plant Control System Network Upgrades _ 150,000 134,860 25,140 100,000 125,140 46,125 -- 79,015 -731.9 Laboratory Upgrades&Repair 4711500 357,180 -114,320 700,0001 814,320 _830,918 (22,598) 7320 Plant Energy Optimization 90,000 91,179 (1_0179)_ 50,000 578,000 626,821 2_16,618 4100203 7322 Fire Protection System Ph 2 240,000 88,898 151,102 600,000 751,102- 200,309 - _550,793 7324 Sub-16.5witchgear Replacement 688,000 6870472 528 2,1440000 (188,000) 1,956,528 1,896,524 60,004 7326 Equipment Replacement FY 15-FY 24 406,000 356,898 49,102 460,000 509,102 115,644 393,458 7327 Headwork's Screening Upgrade - 900,000 756,172 143,828 1.,600,000 1,743,828 405,1.43 11338,685 7329 MHF Burner Upgrade 100,000 46,385 53,615 270,000 323,615 78,1.33 245,482 7330 Piping Renovation Phase 9 - - - 241,000 2430000 1.63,115 77,885 7339 T.Plant Control System 1/0 Replacement 2.0,0+00 12,531 71369 300,000 307,369 1,929 305,440 7341 WC/Grayson Creek Levee Rehab - - - 1500000 150,000 - 150,000 7343 TP Master Plan 10715,000 1,712,568 2,432 800,000 (315,000) 4870432 57,208 430,224 7348 Solids Handling Facility Improvements - - - 400,000 1,950,000 2,350,000 501,557 1.,748,343 Rounding L_ L (10) Total FY 2016-17 TP Amount $ 27,396,360 26,422,055 974,305 13,125,000 1,429,000 151528,305 6,(J74,1 9,454,114 Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Coal."E"Grange: Transfers � ----- ----- -- -- N.\Accounting\GMTEMP1\Financials and Closing\201.7 Financials\Capital Project report-Period 9 FY 16 17 Feb 17 PROGRAM/GM1851_4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2017 PERIOD 9/2017 A 8 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 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE GI G-werALImgrovemejats 8207 General Security and Access 47,616 47,616 8227 G-91 Treatment Plant 222,444 222,444 42..556 42,556 - -42,556 8230 Capital Legal Services 118,665 --1-18,665 20,000 20,000 5,971 K029 8232 _GDI SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 4,665 (41665) - - 8233 CS.OD Facility Improvements 173,697 ,73,697 25,000 25,000 - 25,000 8234 HOB Improvements --- 637,025 637,02S 447,000 447,000 428,072 18,928 8236 --District Easements 123,382 123,382 15,000 4,665 19,6651-- 28,082 (80417) 8237 Buffer and Rental improvements 266,81.6 266,816 50,000 50,000 60,236 (10,236) 8238 Asset Management 1,047,921 1,047,921 800,000 141,264 941,264 749,088 192,176 8239 POD Office Improvements 477,356 477,356 - 120,410 120,410 - 120,410 8240 IT Development. 1,518,794 1,132,628 386,166 900,000 1,286,166 349,342 . 936,824 8242 CMMS Replacement 385,470 385,470 - 134,020 155,510 289,530 190,829 98,701 8243 Server Room Relocation 102,204 102,204 - 650,000 (296,774) 353,226 76,718 276,508 8516 District Equipment Acquisition 450,000 421,112 28,888 76,000 104,888 320509 72,379 8517 Vehicle Replacement Program - - 524,000 524,000 120,648 403,352 9999 Capital Project Clearing(Accounting Use Only)" 60,000 60,000 - 60,000 (3)_ 60,003 Rounding 3 Total FY 2016-17 GI Am -AL. 6,604,612 60129,558 475,054 3,808,651 40283,705 2,041,492.. 2124 2021V I 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 from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers N:\Accounting\GMTEMPI\Financials and Closing\2017 Finiancials\Capital Project report-Period 9 FY 16 17 Feb 17 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/7017 PERIOD 9/2017 A C(A-B) D E F IC+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 7016-17 BUDGET APPROVED TOTAL TOTAL PRO) 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 RW Recycled Water 7300 Refinery REW 354,536 354,536 - 40,000 _40,000 15,027 24,973 7306 Zane 1 Recycled Water 430,079 430,079 - 37,815 37,815 21,442 16,373 7344 Recycled Water Planning - - - - 102,185 102,185 241570 77,515 7345 Filter Plant 108,681 143801 - 200,000 (8,000) 192,040 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 19,0+00 34,000 32,£40 1,350 7350 Residential Fill Station Improv 282,354 - - 82,354 - 200,000 50,000 250,000 231,091 18,909 Rounding Total FY 2016-17 RW Amount 1,262,977 1,062,977 200,000 500,000 1.1,000 711,000 386,347 324,_6'63 CONTINGENCY-ALL PROGRAMS 1,450,000 (1,440,000) 10,000 10,000 GRAND TOTAL 54,017,162 50,932,276 3,084,8860 36,808,756 0 39,8930642 21,716,236 18,177,405 N:\Accounting\GMTFMP1\Financials and Closing\2017 Financials\Capital Project report-Period 9 FY 16 17 Feb 17 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH,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 Maturi!y YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2190 1 (1) 0 3,600,000 (3,600,000) 0 0 0.00% 1,702.90 56,474.96 58,177.86 913 ABBEY YCD 04127116 04127/17 27 1.18 5,000,000 5,000,000 5,000,000 5,000,974 10.20% 5,080.56 39,825.03 44,905.59 914 US Gov't T-Bill 12/22116 12107/17 260 0.84 4,960,139 5,000,000 5,000,000 4,967,950 10.20% 3,530.56 8,058-34 11,588.90 915 US Gov't T-Bill 12122/16 12/07/17 260 0.84 4,960,139 5,000,000 5,000,000 4,967,950 10.20% 3,630.56 8,058.34 11,588-90 916 US Gov't T-Bill 12/22/16 12/07/17 260 0.84 4,960,139 5,000,000 5,000,000 4,967,950 10.20% 3,530.56 8,058-34 11,588.90 917 US Gov't FHLB 12122116 07/20/17 120 0.64 4,981,625 5,000,000 5,000,000 4,988,300 10.20% 2,712.50 6,037.50 8,750-00 918 US Gov't FHLB 12122/16 07/20117 120 0.64 4,981,625 5,000,000 5,000,000 4,988,300 10.20% 2,712.50 6,037.50 8,760.00 919 US Gov't FHLB 12/22/16 07120117 120 0.64 4,981,625 5,000,000 5,000,000 4)988,300 10.20% 2,712.50 6,037.50 8J50.00 920 US Gov't FHL.B 12122/16 07/20117 120 0.64 4,981,625 5,000,000 5,000,000 4,988,300 10.20% 2,712.50 6,037.50 8,750-00 921 Union Bank of CA YCD 12122116 06/20117 90 0.72 4,982,000 5,000,000 5,000,000 4,987,636 10.20% 3,100.00 6,900-00 10,000.00 922 BNP Paribas Comm Paper 01/20117 07119/17 109 1.29 3,974,400 4,000,000 4,000,000 3,985,741 8.16% 4,384.53 5,798.89 10,183.42 0 (4) 481763,317 52,600,000 (3,6001000) 491000,000 48,831,401 100.00% 35,709.67 167,323-90 193,033.57 (3) (5) (6) 96,506.44 96,506.44 35,709.67 253,830.34 289,540.01 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of March,2017 was 0.820%. (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 March 31,2017 was$48,831,401. 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 N Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) March 2017 Fiscal Period 9/2017 Summarized by Account Report Generated on Apr 17,2017 8:51.29 AM TOTAL ASSETS Current Assets CAD RECEIVABLE AVAD-ALHAM BRA VLY AR $1,114.199 CASH ACCOUNTS CASH $210.077 CASH ACCOUNTS 1 TEMPORARY INVESTMENTS $49.000,000 DUE FROM 1 DUE FROM DEBT FUND $4.028.890 DUE FROM i DUE FROM RIE $78,780,779 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $86.927 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $75,169 RECEIVABLE ACCOUNTS'CAD RECEIVABLE $252,094 Current Assets $133,548,136 Net Property,Plant and Equipment FIXED ASSETS-C.LP I CONSTRUCTION IN PROGRESS $21,716.210 Net Property.,Plant and Equipment $21,716,210 TOTAL ASSETS $155.264,346 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE $0 CURRENT LIABILITIES?ACCOUNTS PAYABLE ($110.276) CURRENT LIABILITIES PROJECT RETENTION PAYABLE ($509.678) CURRENT LIABILITIES 1 REFUNDABLE CONST BONDS ($235,084) DUE TO i DUE TO DEBT FUND ($258.760) DUE TO/DUE TO RIE ($70,769,454) DUE TO i DUE TO S/1 ($97) LIABILITIES I UNEARNED INTEREST ($145,733) Total Liabilities ($72,030,082) Total Fund Equity EXPENDITURE SUMMARY 1 TRANSFER TO CIP ($21.716,210) FUND EQUITY I AVAILABLE FUND BALANCE ($66,991,817) FUND EQUITY/EXPENDITURE SUMMARY $21,716,210 YEAR TO DATE REVENUES/REVENUE SUMMARY ($16.242,447) Total Fund Equity ($83,234,2641 TOTAL LIABILITIES AND FUND EQUITY [51 55,264,346) Central Contra Costa Sanitary District JAE% Eli Revenue Report MTC Fund: 003-SELF-INSURANCE March 2917 Fiscal Period 912017 Report Generated on Apr 17, 2017 9:06:12 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $1,032 $15,102 1,460.3% $929,288 $951,755 3.5% $1,005,375 $43,520 95.7% Total Revenue $1,032 $15,102 1,460.3% $929,288 $981,755 3.5% $1,O05,375 $43,620 95.7'% Central Contra Costa sanitary District ■ ■ a Expense Report - By Department MTD Fund:. 003-SELF-INSURANCE March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 9.01:05 AM $120,000 ❑Period Budget '$2,000,000 YTD Budget ❑Period Actual ❑YTD Actual $100,000- $1,500,000 $80,,000 $60,000 $1,000,000 $40,000 $500,000 $20,000 $0 ----- --— -_-.. _ $0 0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $111..830 $111782 $100,048 $1)5811.470 $597,920 $983,550 Totals $1111,830 $11,782 $1007048 $1,581,470 $597,920 $983,550 f Central Contra Costa Sanitary District 1 * M aMill I Expense Report- By Department MTD Fund: 003-SELF-INSURANCE March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 9:01:05 AM Department: INSURANCE&OTHER EXP $2,249 $301 $1,948 86.6% $595,241 $544,893 $54,348 9.1% $602,000 89.8% GENERAL&AUTO LIABILITY $95,832 $11.782 $84,050 87.7% $862,488 $57,027 $805,461 93.4% $1,150,000 5.0% EMP RELATED&POLLUTION $13,749 ($301) $14,050 102.2% $123,741 $0 $123,741 100.0% $165,000 0.0% Total Expenses '$1111830 $11,782 $104,048 89.5% $1,581,470 $597,920 $983,55+0 62.2% $1,917,000 31.2% Fund#003-Total Expenses $111,830 $11,752 $100,048 89.5% $1,581,470 $597,920 $983,550 62.2% $17917,000 31.2% Color Key: 0 to 10%over budget 3 10%over budget CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS MARCH,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) 3,200,000 6,200,000 (3,000,000) 3,200,000 3,203,614 100.00% 31778.74 25,895.61 29,674.35 (3) 3,200,000 6,200,000 (3,000,000) 3,200,000 3,203,614 100-00% 3,778.74 25,895.61 29,674.35 (2) (159.53) (159.53) 37778.74 25$736.08 29,514.82 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of March,2017 was 0.820%. (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 0.820%. (4) The market value of the portfolio on March 31,2017 was$3,203,614. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. LCentral.Contra Costa Sanitary Distfla yugg -0 Balance Sheet Fund:003-SELF-INSURANCE March 2017 Fiscal Period 9/2017 Summarized by Account Report Generated on Apr 17,2017 8,51,29 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH 592,724 CASH ACCOUNTS E TEMPORARY INVESTMENTS S3200.000 DUE FROM/DUE FROM RYE $4.320,000 DUE FROM/DUE FROM SiC $97 RECEIVABLE ACCOUNTS i ACCRUED INTEREST AIR 511,414 Current Assets $7,624,235 TOTAL ASSETS $7,624.235 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE (5I.462) CURRENT LIABILITIES;GASB10 ACTUARIAL RESERVE ($1.500.000) DUE TO!DUE TO R/E ($920.000) Total Liabilities ($2,421,4621 Total Fund Equity FUND EQUITY J EMPLOYMENTYPOLLUTION RISK (S5 000,000) FUND EQUITY i EXPENDITURE SUMMARY 5597,920 FUND EQUITY 1 INS PREMS/CLAIMS/LAWSUITS 5161.061 YEAR TO DATE REVENUES I REVENUE SUMMARY ($961.755) Total Fund Equity ($5,202,7731 TOTAL LIABILITIES AND FUND EQUITY ($7,624,235) Central Contra Costa Sanitary District ---------------- Revenue Report MTD Fund: 004-DEBT SERVICE March 2017 Fiscal Period 9/2017 Report Generated on Apr 17, 2017 9-.06-12 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 ($2,750) 0.0% $3,745,560 $3,745,560 0.0% $3,790,807 $45,247 98.8% Total ROMILie $0 ($2,750) 0.0% $3,745,560 $3,745,560 0.0% $3,790,807 $45,247 98.8% Central Contra Costa Sanitary District Expense Report - By► Department MTD Fund: 004-DEBT SERVICE March 2017 Fiscal Period 0912017 Report Generated an Apr 17, 2017 9:91:45 AM "$10,000 0 Period Budget sr$1,000,000 ❑ YTD Budget [�Period Actual ❑ YTD Actual i $8,000 $500,000 i $6,000 $600,000 $4,000 $400,000 $2,000 $200,000 $© $a - -- -- - -- - - Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $9,363 $9,363 $4 $884.155 $8841,364 ($209) Totals $9,363 $9,363 $0 $884,155 $884,364 {$209} vVwryt v. Central Contra Costa Sanitary District Aek Expense Report- By Department MTD Fund: 004-DEBT SERVICE March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 0:01:05 AM Department: INTEREST EXPENSE $9,363 $9,353 $0 0.0% $884,155 $884,364 ($209) X1.0% $1,313,051 57.4% Total Expenses $9,363 $9,353 $0 0.0% $884,155 $884,364 ° ° �$209� 0.0 I� $1,313,051 67.4�o Fund#004-Total Expenses $99363 $9,353 $0 0.0% $884,155 $884,364 ($2'09) 0.0% $11313,051 +61.4/0 Grand Total for All Funds $7,208,151 $5,844,91+6 $363,235 5.0% $70,5777395 $65,403,950 $5,173,445 7.3% $93,044,969 70.3°x'0 Calor Key: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District Protocting Balance Sheet Fund:004-DEBT SERVICE March 2017 Fiscal Period 912017 Summarized by Account Report Generated on Apr 17,2017 8.51:29 AM TOTAL ASSETS Current Assets DUE FROM I DUE FROM RIE $3.748,310 DUE FROM 1 DUE FROM SIC $258,760 L-T DEBT ACCOUNTING J DEPOSIT WITRUSTEE-RESERVE $4,856,450 RECEIVABLE ACCOUNTS!ACCRUED INTEREST A/R $99.181 Current Assets $8,962,7Q0 TOTAL ASSETS $8,962,700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN ($182,377) DUE TO/DUE TO RIE ($187,119) DUE TO 1 DUE TO SIC {$4,028,890} L.T DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE SO L.T DEBT ACCOUNTING I BONDS PAYABLE ($31,500.000) Total Liabilities ($35,898,387). Total Fund Equity FUND EQUITY 1 AVAILABLE FUND BALANCE $29.796,883 FUND EQUITY 1 EXPENDITURE SUMMARY $384,364 YEAR TO[DATE REVENUES/REVENUE SUMMARY ($3,745,560) Total Fund Equity $26,935,686 TOTAL LIABILITIES AND FUND EQUITY ($8,962,700)