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Home My WebLink About07.c. Receive March 2017 Financial Statements and Investment Reports 7.c. CENTRAL CONTRA COSTA SANITARY DISTRICT April 12,2017 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 March 31,2017: 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 41,745,949 41,482,757 (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. Tota 1 68,111,770 63,921,672 4,190,098 -I 111,4 Central Contra Costa Sanitary District jP A --------------- Revenue Report MTD Fund: 001 -RUNNING EXPENSE(OW) 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 so 0.0% $14,790,000 $14,790,000 M% HHW $7,000 $7,013 0.2% 363,000 $59.681 -5.3% $888.000 $828,319 6.7% Sewer Service Charges $9,584 $2,854 -70.2% $39,623,006 S38,803,885 -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 i • I f Expense Report- District Summary MTC] Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 09/2017 Report Generated on Apr 17,2017 9:03:53 AM $70,000,000.00 -Budget 69-,-111,770 Actual $60,000,000.00 $63,921,666 $61--6, �4,612 $57,097,896 $50,000,000.00 -f$5 ;7 $,830 R� $500462,219 _.-$44,4;504 $4a,a0a,aao.aa _ $41,257,378 $s7;41_6,846 30oaa aaa a+a $30,6 .,202 $34,760,587 $23,6 ¢,20 f$28,fi94,889 $20,000,000.00 $22,280,246 $16,9'1.,915 $16,046,281 $10,000,000.00 $9,77I8,004 $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)2417 Mar(9)2017 Fiscal Periods Central Contra Costa Sanitary District .............. Mwg 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 $23,777,966 $1,090,762 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% ($2,808,387) 25) ($2,680,862) ($127,5 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% $1,920,000 580% 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 15% $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 ($23894) -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 $65823,770 $263,188 3.7% $6,8,111,770 $63,921,666 $4,190,104 6.2% $897810,918 71.2% Color Key'. 0 to 10% over budget > 10%over budget 40, Central Contra Costa Sanitary District Expense Report - By Department MTD Fund. 081 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 09/2017 Report Generated an Apr 17,24017 9.01.05 AM $2,500,000 Period Budget "r$25,000,000 YTD Budget Period Actual YTD Actual $2,000,000 $20,000,000 $1,500,000 $15,000,000 i ti l^ $1,000,000 $10,000,000 4� •t - f_ 'Pr! $500,000 ., $5,000,000 ° t •f ff $0 3' -T- $0 ti5�� ',�•'. Gam''° 01? �1�r �p �4'-' �`' pQ 00 Now Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,907,603 $1,855,367 $52,236 $22,360,787 $20,657,910 $1,7021877 ENGINEERING $1,392,937 $1,195,573 $1071354 $11,925,278 $11.152,380 $773,398 COLLECTION SYSTEM GPS. $1,245,953 $1,258,568 ($12,615) $10,589,002 $9,993,115 $5951887 PLANT OPERATIONS $2,233,783 $21135"4030 $98,753 $19,642,591 $19,1311977 $510,614 PUMP STATIONS $2501141 $215,165 $34,976 $2,231,269 $23281,042 ($49,773) RECYCLED WATER $1461541 $164,067 ($17,526) $1,361,843 $705,241 $656,602 Totals $7,0881958 $6,8235770 $283,188 $68,111,770 $6399219888 $411903104 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 0912+017 Report Generated on Apr 17, 2017 9.01.05 AM Department: ADMINISTRATION a SALARIES&WAGES $544,985 $556,708 ($11,723) -2.2% $4,944,$65 $4,740,054 $164,811 3.4°I0 $6,539,925 72.5% EMPLOYEE BENEFITS $886,984 $901,670 ($14,6$6) -1.7% $13,011,556 $12,34$,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% DIRECTOR FEES&EXPENSES $14,045 $15,098 ($2,053) -14.6% $126,405 $101.857 $24,548 19.4% $168,555 60.4% UTILITIES $7,920 $121405 ($4,485) -56.6% $71,280 $84;724 ($13.444) = $95,040 89.1% REPAIRS&MAINTENANCE $69,866 $7,854 $52,012 88.8% $628,794 $496,051 $132,743 21.1% $838,450 59.2% PROFESSIONAL&LEGAL SERV $42,417 $54,210 ($12,193) -2.9.0% $354,07+0 $260,948 $93,122 26.3% $484,250 53.9% OUTSIDE SERVICES $262,729 $228,993 $33,736 12.8010 $1,353,061 $1,091,631 $261,430 19.3% $1,760,800 62.0% SELF-INSURANCE EXPENSE $0 so $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 44.4% OTHER EXPENSES $62,923 $70,042 ($7.119) -11.3% $853,883 $539,669 $314,214 36.8% $1,155,295 46.7% ADMINISTRATION Total Expenses $1,907,503 $1,855,367 $521236 2.7% $22,360,787 $209657,910 $11702,877 7.6% $279828,993 74.2% Fund#001-Total Expenses $1,907,603 $1,855,367 $52,236 2.7% $2213601787 $20,657,910 $1,702,877 7.6% $27,828,993 74.2% Color Key- 0 to 10%over budget > 10%over budget All M- Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 0011 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 9:01:05 ASM Department: ENGINEERING f 4 SALARIES&WAGES $748,077 $708,872 $39,295 5.2% $6,732,693 $6,519,615 $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) -01% $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% ($3,394,165) 75.2% UTILITIES $14,757 $13.758 $999 6.8% $132.813 $125,496 $7,317 5.5% $177,100 70.9% REPAIRS&MAINTENANCE $15,446 $6,979 $8,467 54.8% $139,014 $53,005 $86,009 61.9%0 $185,400 28,6%0 HAULING&DISPOSAL $39,915 $26.149 $13,766 34.5% $265,235 $298,080 ($32,845) = $423,400 70.5% PROFESSIONAL&LEGAL SERV $10,081 $22,661 ($12,580) -124.8% $90,729 $99,389 ($8,660) -9.5% $121,000 82.1% OUTSIDE SERVICES $128,484 $48,346 $80,138 62.4% $1.121,301 $752.369 $368,932 32.9% $1,511,525 49.8% MATERIALS&SUPPLIES $29,705 534,533 ($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 $90,988 17.8% $591,238 70.9% ENGINEERING Total Expenses $1,302,937 $19195,573 $107,364 8.2% $11,926,278 $11,152,380 $773,898 6.5% $1518991140 70.1% Fund#0011-Total Expenses $1,302,937 $1,195,573 $107,364 8.2% $11,926,278 $111152,380 $7735895 6.5% $157899,140 70.1% Color Keir: 0 to 10%over budget > 10%over budget Central Contra Costa Sanitary District r � 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 AI's Department: COLLECTION SYSTEM OPS. �s SALARIES&WAGES $508,992 $470,162 $38,830 7.6% $4,550,928 $4,295,427 $284,501 6.2% $6,107,988 70.3% EMPLOYEE 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 74.9% REPAIRS&.MAINTENANCE $175,957 $252,378 ($76,421) 43.4% $978,613 $972,219 $6,394 0.7% $1,631,502 59.6°7 HAULING&DISPOSAL $10,916 $7,188 $3,728 34.2% $98,244 $69,966 $28,278 25.8°IQ $131,000 53.4°/0 PROFESSIONAL&LEGAL SERV $416 $396 $20 4.8% $3,744 $5,754 ($2,006) $5,000 115.0°fa OUTSIDE SERVICES $8,890 $11,907 ($3,017) -33.9% $80,010 $107,633 ($27,$23) ', $106,700 100.9% MATERIALS&SUPPLIES $64,507 $50,155 $14,352 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 $59507 5.6% '$14,472,053 69.1% Expenses Fund#001-Total Expenses $1,245,953 $1,258,568 ($12,615) -1.0% $10,589,002 $9,993,115 $595,887 5.6% $1414725053 69.1% Color Key: 0 to 10%over budget > 10%over budget S - Central Contra Costa Sanitary District Runs marli Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2017 Fiscal Period 09!2017 Report Generated on Apr 17, 2017 0:01:05 AM Department: PLANT OPERATIONS 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 $689,709 $694,010 $4,301 -0.6% $5.2477,381 $6,232,101 ($24;720) -0,4°I0 $8,277,040 75.3% CAPITALIZED ADM OVERHEAD ($21,2847) ($12,353) ($8,927) 41,9% ($191,520) ($92,378) ($99,142) 51.8% ($255,4478) 36.2% CHEMICALS $117,150 $68,081 $49,069 41.9% $965,450 $778,842 $186,608 19.3% $1,406,000 55.4% UTILITIES $267,555 $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 $189,423 ($4,599) -2.5% $1,504,234 $1,223,101 $277,133 18.5% $2,213,200 55.310 HAULING&DISPOSAL $31,485 ($3,298 -10.5010 $34,781 ) $283,755 $286,529 ($2,764) -1.0010 $378,250 75.8% PROFESSIONAL&LEGAL SERV $541 $248 $293 54.1% $4,869 $1,941 $2,928 60.1% $6,500 29.9°x0 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) -441% $511,657 $515,327 ($3,670) -0.7% $685,000 75.2% OTHER EXPENSES 559,409 $3,519 $55,890 94.1010 $489,973 $516,599 {$26,726} -5.5% $713,149 72.5%q PLANT OPERATIONS Total Expenses $27233,783 $20353030 $98,753 4.4% $19,642,591 $19,131,977 $510,614 2.6% $26,807,177 71.44% Fund#001-Total Expenses $2,233,783 $29135,030 $981753 4.4% $19,642,591 $193131,977 $510,614 2.6% $26,$07,177 71.4% Color Key: 0 to 10% over budget > 10%over budget Central contra Costa It 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: PUMP STATIONS SALARIES&WAGES $76,706 $75,648 $1,058 1.4°lao p $690,354 $705.,497 ($18,143) -2. /fl fi $920,480 77.010 EMPLOYEE BENEFITS $54,076 $67.622 ($13,546) -25.0°/0 $486,0184 $572,084 ($85,400) ", $648,947 88,2% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% 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 ($19,069) -44.1% $388,899 $421;480 ($32,581) -8.4% $518,550 81.3% REPAIRS&MAINTENANCE $27,024 $2,556 $24,468 90.5% $223,216 $1931447 $29,769 13.3% $324,300 59,7% HAULING&DISPOSAL $733 $829 ($96) -13.0% $6,597 $7,1530 ($556) -$.410 $8,$00 $1.310 OUTSIDE SERVICES $6,341 $0 $6,341 100.0% $57,069 $30,374 $26,695 46.8% $76,100 39,9% MATERIALS&SUPPLIES $3,466 $633 $2.833 81.7% $31,194 $27,314 $3,880 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 $2501141 $215,165 $34,976 14.0% $2,231,269 $2,281,042 ($49,773) -2.2% $3,081,836 76.0% Fund#001-Total Expenses $250,141 $215,165 $34,976 14.0% $212317269 $2,281,042 {$49,773} -2.2% $3,001,836 76.0% Color Key-. 0 to 10% over budget > 10%over budget 7-- '10 Central Centra Costa San*tart'D*str"ct 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: RECYCLED WATER SALARIES&WAGES $63,590 $67,116 ($3,526) -5.5% $572,310 $276,040 $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 $2,621 $4,378 62.6% S62,991 $44,005 S18,986 30.1% $84,000 52.4% UTILITIES $14,583 $21,619 ($7,036) -48.2%0 $131,247 $129,371 $1,876 1.4% $175,0007 73,9% REPAIRS&MAINTENANCE $2,498 $0 $2,498 100.0%Q $22,482 $1,842 $20,540 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 $1407,589 92.6% $202,500 5,6% MATERIALS&SUPPLIES $488 $0 $488 100.0% $4,392 $2,025 $2,367 53.9% $5,900 34,3%0 OTHER EXPENSES $585 $8,700 ($8,114) -1,384.7% $48„248 $33,700 $14,548 30.2% $50,024 67,4% RECYCLED WATER Total Expenses $1467541 $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%a Color Key: 0 to 10% over budget > 10%over budget central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) 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 I CASH $1.092,897 CASH ACCOUNTS i PAYROLL CLEARING $39,917 CASH ACCOUNTS PETTY CASH $3,400 DUE FROM I DUE FROM DEBT FUND $187,119 DUE FROM DUE FROM S,1C $7C.769,454 DUE FROM I DUE FROM SIt $920.000 INVENTORY/SUPPLIES&MATERIAL INV $2,031,733 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46.104 PREPAID ACCOUNTS I PREPAID EXPENSES $962,015 PREPAID ACCOUNTS,'PREPAID INSURANCE $11,437 PREPAID ACCOUNTS/PREPAID RETIREMENT $8,187.525 RECEIVABLE ACCOUNTS/AIR-SSC DIRECT BILL $591,318 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $151.205 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE-COBRA $1.743 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $9,994 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100,105 RECEIVABLE ACCOUNTS f OVERTIME INSPECTION A/R 54,926 Current Assets $85,110,891 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/ACC DEPR-BUILDINGS ($11,617,825) FIXED ASSETS/ACC DEPR-FURN&EQUIP ($8,188.890) FIXED ASSETS I ACC DEPR-OUTFALL ($3,465,586) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($30,804,104) FIXED ASSETS I ACC DEPR-SEWAGE COL SYS ($64,587.613) FIXED ASSETS i ACC DEPR-TREATMENT PLANT ($210,866.708) FIXED ASSETS/ACC DEPR-VEHICLES ($4.705.437) FIXED ASSETS I ACCUM DEPRC-RELY WATER ($8.060,510) FIXED ASSETS I BUILDINGS $42,412,648 FIXED ASSETS/FURNITURE&EQUIPMENT $12,627,566 FIXED ASSETS i INTANGIBLE ASSETS $4,936-407 FIXED ASSETS/LAND $17-320,570 FIXED ASSETS i OUTFALL SEWERS $11.371,574 FIXED ASSETS/PUMPING STATIONS $56,270,149 FIXED ASSETS!RECY WATER INFRASTRUCTURE $19,215,350 FIXED ASSETS 1SEWAGE COLLECTION FACIL $341,412,323 FIXED ASSETS 1TREATMENT PLANT $323,360.945 FIXED ASSETS I VEHICLES $7,378,730 Net Property,Plant and Equipment $616,005.035 TOTAL ASSETS $701,115,926 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE $0 CURRENT LIABILITIES 1 ACCOUNTS PAYABLE ($126,806) CURRENT LIABILITIES i ACCRUED COMPENSATED ABS ($4,014,127) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1,106.808) CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE ($20,905) CURRENT LIABILITIES i MISC DEPOSITSO'LIABILITIES ($103,539) CURRENT LIABILITIES!OTHER PAYROLL WITHHOLDING ($5,180) CURRENT LIABILITIES/PERMIT CLEARING ($170) Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) March 2017 Fiscal Period 912017 Summarized by Account Report Generated on Apr 17,2017&51.29 AM CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($38,080) CURRENT LIABILITIES I RETIREMENT CONTRIB.W/H ($1,777,980) CURRENT LIABILITIES/WORKERS`COMP INS PAYABLE $80,877 DEF-COMP.CONTRIB WYH/ICMA ($536) DUE TO i DUE TO DEBT FUND ($3,748.310) DUE TO 1 DUE TO SIC ($78,780,779) DUE To DUE TO Sil ($4,320,000) LIABILITIES-LONG TERM/PENSION/INFLOW/OUTFLOW ($88,679,765) MEDICAL LIABILITIES I DELTA DENTAL ($137) MEDICAL LIABILITIES I DISABILITY INS MEDICAL LIABILITIES i HEALTH NET MEDICAL LIABILITIES/KAISER PERMANENTE ($3.568) MEDICAL LIABILITIES I LIFE INS (521) MEDICAL LIABILITIES i OCCUPATIONAL HEALTH (S24) MEDICAL LIABILITIES/POST EMP BENEFIT-OPER $476.069 REIMBURSEMENT FEES ($103,275) Total Liabilities ($182,274,300) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE (520.723,315) FUND EQUITY/CAPITAL COST SHARING ($104,214,796) FUND EQUfTY/CONTRIBUTED SEWER LINES ($154,886.001) FUND EQUITY/EXPENDITURE SUMMARY 561921,666 FUND EQUITY I GENERAL FIXED ASSET GROUP ($186-155,142) FUND EQUITY/STATE&FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES I REVENUE SUMMARY ($41,482,759) Total Fund Equity 1$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 o FROM: JAMIE KING SUBJECT. Sewer ConstruinctionV nce Analysis The following are brief year-to-date variance explanations through period ending March 31,2017: YTD YTD Fav/(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 18,186,529 16,242,447 (1,944,082) anticipated thus far in the fiscal year. FY YTD FY SIC Expenses: Budget Actual Remaining Spent Total 36,808,756 21,716,236 15,092,520 59.0% Excludes 15/16 carry-over($3,084,886) Central Contra Costa Sanitary District Revenl ue 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 $4,550,000 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% $18,186,529 $16,242,447 -10.7% $34,905,400 $18,662,953 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 i 1 _ A 8 C A•B D E F(C+D+E) G H(F-C 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 2.016-17 FY 16/17 TYPE CS Collection System $ 180753,213 17,317,686 11435,527 17,9250145 - 19,360,632 131214,166 60146,472 TYPE TP Treatment Plant 27,396,360 260422,055 974,305 13,1250000 1,429,000 15,528,305 6,074,181 9,454,114 TYPE GI General Improvements 6,604,612 6,129,558 475,054 3,80$,651 - 4,283,705 2,041,492 2,2420216 TYPE RW Recycled Water 11262,977 1,062,977 200,000 500,000 110000 711,000 386,397 324,603 CIB Contingency - - - 1,450,000 (1,440,002L_ 10,000 - 10,000 TOTAL DISTRICT $ 54,017,]62 $ 50,932,276 $ 31084,886 $ 36,808,756 $ - $ 39,893,642 $ 21,716,236 $ 18,177,405 N:\Accounting\GMTEMPI\Financials and+Closing\2017 Financials`Capital Project report-Period 9 FY 16 17 Feb 17 ot � PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2017 PERIOD 9/7017 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET _ APPROVED_ TO TAL TOTAL PROD _ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 6-17 FY 16/17 TYPE CS Collection System - - 5941 PS Equipment Piping Replacement 740,000 657,800 82,200 10,000 175,000 267,200 197,440 69,760 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 10,122 150,000 160,12-2 84,346 75,776 5999 CIPP Blanket Contract 472,000 446,296 25,704 - 25,704 17,255 8,449 6602 South Jackson CAD 80,00 29,602 50,398 253,867 _ _ 304,265 282,243 22_,022 8403* Buchannan Air Pump St Replacement 83 83 - - - - _ 8412 PH Grayson Creek Trunk 2,824,408 21219,040 605,368 8,900,000 500,000 10,005,368 6,966,441. 3,038,927 8414* Morago PS Chopper Pump 19,964 191964 - - - - _ 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,$44,257 77,743 5,000 (5,000) 77,743 101P055 671P678 8417 Survey Monument Install - 200,000 185,918 14,082 50,000 64,082 13,583 50,499 8418 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 7,579 200,000 207,579 148,611 58,968 8420 (Development Sewerage 3,071,102 3,071,102 - - 800,000 - 800,000 854,985 (54,985) 8422 WC Sewer Renovation Phase 11 340,000 232,403 107,597 545,000 6521597 353,552 299,045 8423 N.Orinda'Sewer Renovation Phase 5 1,258,500 974,916 283,584 21154,000 (195,000) 2,242,584 1,789,514 453,070 8426 Lafayette Sewer Renovation Phase 10 - 2,505,000 2,504,597 403 2.,250,238 (1,225,238) 1,025,403 918,290 107,113 8429 Fairview Maltby - - - 350,000 (175,000) 175,000 2,71.2 172,288 8430 Lafayette Sewer Renovation Phase 11 1501000 1350650 14,350 500,000 514,350 - 391,499 122,851 5431 Collection System Master Plan 540,556 _ 540,556 - 6700,000 670,000 294,592 375,408 8433 5.Orinda Sewer Renovation Phase 6 - - - 12,000 90,238 102,238 250031. 77,207 8434 Urgent Projects 60,000 57,887 2,113 - 440,000 442,113 179,335 262,778 8435 WC Sewer Renovation Phase 12 - - - 150,000 (150,000) _ - - - 8436 Moraga/Crossroads PS Project 50,000 -- 27,577 22,323 400,000 422,323 97,714 324,609 8437 Martinez Sewer Renovation Phase 5 1500000 25,538 124,462 325,000 1S0,000 599,462 524,187 75,275 8439 Miner Rd Sewer Repairs 2017(new) i-_ - - - - 9:5,000 - 95,000 7,626 871374 Rounding 6 Total FY 2-016-17 CS Amount $ 18,753,213 17,317,686 1,435,527 17,925,105 - 19,360,632 13,214,166 6,146,472 *Intolic 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 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; 3/31/2017 - -- PERIOD 9/2017 A s C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PR'OJ 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 1 Primary Treatment Renovation -- 14,868,112 14,695,729 172,383 50,000 2221383 220,440 1,943 7286 Centrifuge&Cake Pumps 128,000 86,061 41,939 500,000 (400,000) - 141,939 143,885 (1,946) 7291 IPump&Blower Bldg Seismic Upgrade 695,000 _ 678,125 16,875 2,900,000 829,000 31745,$75 649,915 3,095,960 7292 Switchgear Refubishment-Ph 2 320,000 280596 39,404 100,000 - 139,404 _ 20,324 119,080 7297 Wet Scrubber Caustic Injc.System 1,42100 1,377,126 44,474 50,400 (50,000) 44,474 22565 21,909 -- 7301 Treament Plant Planning 2,601,464 2,601,464 - 350,000 350,000 314,171 35,529 7304 Instr&Controls PLC Upgrade 335,000 272,662 62,338 100,000 162,338 19,799 142,539� 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 1,055 150,000 151,055 128 150,92.7 7312 Ash Facility Improvements 90,000 81,956 8,044 800,000 (800,000) 8,044 5,510 2,534 7314 Urgent Repairs - 5,000 - 5,000 1101F000 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 9,306 7317 Plant Control System Network Upgrades 160,000 134,860 25,140 100,000 125,140 46,125 79,015 7319 Laboratory Upgrades&Repair 471,500 357,180 114,320 700,000 814,320J836,918 (22,598) 7320 Plant Energy Optimization 90,000 91,179 (1,179) 50,000 578,000 626,821 216,618 410,203 7322 Fire Protection System Ph 2 240,000 88,898 151,102 _ 600,000 751,102 200,309 550,793 7324 Sub 16 Switchgear Replacement 688,000 587,472 528 2,144,000 (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 1,743,828 405,143 _ 11338,685 7329 MHF Burner Upgrade - 100,000 46,385 53,615 270,000 323,615 78,133 245,482 7330 Piping Renovation Phase 9 - - - 241,000 241,000 163,115 77,885 7339 T.Plant Control System 1/0 Replacement 20,000 12,631 7,369 300,000 3071369 1,929 305,440 7341 WC/Grayson Creek Levee Rehab - - - 150,000 150,000 - 150,000 7343 TP Master Plan 1,715,000 10712,568 2,432 800,000 (315,000) 4871432 57,208 430,224 7348 Solids Handling Facility Improvements - - - 400,000 1,950,000 21350,000 601,657 1,748,343 Rounding Total FY 2.016-17 TP Amount - 27,396,360 26,422,055 974,305 13,125,0110 1,429,000 15,528,305 6,074,181 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. Col."E"Orange: Transfers N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report Period 9 FY 16 17 Feb 17 PROGRAM/GM1851.a-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT - ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2017 11 PERIOD 9/2017 f A a C(A-8) a E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PRO1 BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS E3{PENDITURE5 SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 201'5-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2015-17- FY 16/17 - TYPE GI General Improvements - - 8207 General Security and Access $ 47,616 47,616 - - - - - 8227 GDI Treatment Plant 222,444 222,444 - - 42,556 42,556 - _42,555 8230 Capital Legal Services _ 118,665 118,665 - 20,000 20,000 5,971 1.4,029 8232 GDI SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 - - 40665 (4,665) _ - --- - 8233 CSOD Facility Improvements 173,697 1730697 -- - 25,0130 25,000 - 25,000 8234 H-08 Improvements -- 637,025 637,025 - - 447,000 447,000 4281072 8236 District Easements 123,382 123,382 --- - -- _ 15,000 4,665 19,665 28,082 --(8,417) 8237'Buffer and Rental Improvements 266,816 266,816 - 50,000 50,000 60,236 (10,236) 8238_ Asset Management _ 1,047,921 10047,921 - -- 800,000 141,264 941,264 749,088 1920176 8239 FOD 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)_ 3S3,22+6 76,718 2760508 8516 _District Equipment Acquisition 45a,000 421,112 28,888 76,000 104,888 32,509 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 _ - 50,000 (3) 60,003 Rounding 3 o-taI FY 2016-17 GI Amount 60604,612 $ 6,129,558 475,054 3,808,651 - 0,283, 2,041` 24 f � ** To record beginning balance of activity as part of capital reporting change at YE 15/1.6 Col."E"Yellow: One tine 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 Finandals\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: 3/31/2017 PERIOD 9/2017 A B C(A-8) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2015-17 BUDGET APPROVED TOTAL TOTAL PRO) BUDGETS 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 $ - 354,536 354,536 40,000 40,000 15,027 24,973 7306 Zane 1 Recycled Water 430,079 430,079 - 37,815 37,815 21,442 - 1.6,373 7344 Recycled Water Planning - - - 102,185 102,185 24,574 77,615 7345 Filter Plant 108,681 108,681 - 200,000 (8,000) 192,000 61,527 130,373 7346 Surge Analysis 16-17 - - - 55,000 55,000 - 55,040 7347 Rew Automated Fill Station 87,327 87,327 - 15,000 19,000 34,000 32,640 1,360 7350 Residential Fill Station Improv 2821354 82,354 200,000 50,000 250,000 231,091 18,909 Rounding T_ Total FY 2016-17 RW Amount $ 1,262,977 1,062,977 200,000 500,000 11,000 711,000 386,397 324,60 CONTINGENCY-ALL PROGRAMS 1,450,000 (1,440,000) 10,000 10,000 GRAND TOTAL 54,+017,162 50,932,276 3,084,886 3+6,808,756 0 39,893,642 21,716,236 18,177,405 N:\,Accounting\GMTEMP1\Financials and Closing\2017 Financial.s\Capitai 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 Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86-2/90 ---- 1 (1) 0 3,600,000 (3,600,000) 0 0 0.00% 1,702.90 56,474.96 58,1177.86 913 ABBEY YCD 04/27116 04/27/17 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 12122/16 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 11,588-90 915 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% 3,530-56 8,068.34 11,588.90 916 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% 3,530.56 8,058.34 11,588.90 917 US Gov't FHLB 12122/16 07/20/17 120 0.64 4,981,625 5,000,000 5,000,000 4,988,300 10.20% 21712.50 6,037.50 8,750-00 918 US Gov't FHLB 12/22116 07120117 120 0.64 4,981,625 5,000,000 5,000,000 4,988,300 10.20% 2,712-50 6,037.50 8,750.00 919 US Gov't FHLB 12/22116 07120117 120 0.64 4,981,625 5,000,000 6,000,000 4,988,300 10.20% 2Y712.50 6,037.50 8,750-00 920 US Gov't FHLB 12/22116 07/20/17 120 0.64 4,981,625 5,000,000 5,000,000 4,988,300 10.20% 2,712.50 6,037.60 8,750.00 921 Union Bank of CA YCD 12/22116 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 01/20/17 07119/17 109 1.29 31974,400 4,000,000 4,000,000 3,985,741 8.16% 4,384-53 5,798.89 10,183.42_ 0 (4) 48,763,317 52,600,000 0,600,000) 49,000,000 48,831,401 100-00% 35,709.67 157,323-90 193,033.57 (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 Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) March 2017 Fiscal Period 912017 Summarized by Account Report Generated on Apr 17,2017 8,51,29 AM TOTAL ASSETS Current Assets CAD RECEIVABLE I AVAD-ALHAMBRA VLY AR CASH ACCOUNTS I CASH $210.077 CASH ACCOUNTS i TEMPORARY INVESTMENTS $49,000,000 DUE FROM,DUE FROM DEBT FUND $4,028,890 DUE FROM/DUE FROM R/E $78,780,779 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $86,927 RECEIVABLE ACCOUNTS i ACCRUED INTEREST AIR $75,169 RECEIVABLE ACCOUNTS O'CAD RECEIVABLE $252,094 Current Assets $133,548,136 Net Property,Plant and Equipment FIXED ASSETS-C I-P/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/SALES TAX PAYABLE $0 CURRENT LIABILITIES/ACCOUNTS PAYABLE ($110.276) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE ($509,678) CURRENT LIABILITIES/REFUNDABLE CONST BONDS ($235,084) DUE TO i DUE TO DEBT FUND ($258,760) DUE TO I DUE TO RIE ($70,769,454) DUE TO I DUE TO S11 ($97) LIABILITIES/UNEARNED INTEREST ($146.733) Total Liabilities ($72,030,082) Total Fund Equity EXPENDITURE SUMMARY i TRANSFER TO CIP ($21,716,210) FUND EQUITY/AVAILABLE FUND BALANCE ($66,991,817) FUND EQUITY/EXPENDITURE SUMMARY $21,716,210 YEAR TO DATE REVENUES I REVENUE SUMMARY ($16.242.447) Total Fund Equity ($83,234,264) TOTAL LIABILITIES AND FUND EQUITY (5155,264,346) Central Contra Costa Sanitary District --------------- ------- Revenue Report MTD Fund: 003-SELF-INSURANCE March 2017 Fiscal Period 912017 Report Generated on Apr 17, 2017 9-061-12 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $1,032 $16,102 1,460.3% $929,288 $961,755 3.5% $1,005,375 $43,620 95.7% Total Revenue $1,032 $16,102 1,460.3% $929,288 $961,755 3.5% $1)005,375 $43,620 95.7% Central Contra Costa Sanitary District Expense Depart - By Department MTD Fund: 003-SELF-INSURANCE March 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 9:011:05 AM '"$120,000 Period Budget "$2,000,000 YTD Budget Period Actual 0 YTD Actual $100,000 $1,500,000 580.000 $60,000 $1,000,000 $40,000 $500,000 $20,000 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $111,830 $11,782 $100.048 $1,581.470 $597,920 $983,550 Totals $111,830 $111782 $100,048 $1,581,470 $5975920 $9031550 Cq- Central Contra Costa Sanitary District Expense Report- By Department MTD Fund; 003 -SELF-INSURANCE March 2017 Fiscal Period 0012017 Report Generated on Apr 17, 2017 9:01:05 AM Department: INSURANCE&OTHER EXP $2,249 $301 $1,948 86.6% $595,241 $540,893 $54,348 9.1%e $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°1'0 EMP RELATED&POLLUTION $13,749 ($301) $14,+050 102.2% $123,741 $0 $123,741 100.0% $165,000 0.0% Total Expenses $111,830 $111782 $104,048 89.5% $1,581,470 $597,920 $983,550 62.2% $1,917,000 31.2% Fund#003-Total Expenses $111,830 $11,782 $100,048 89.5% $1,581,470 $597,920 $9837550 62.2% $1,917,000 31.2% Color ley: 0 to 10%over budget > 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.0-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 10199- ------- 1 (1) 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 (3) 3,200,000 6,200,000 (3,000,000)_ 3,200,000 3,2037614 100.00% 3)778.74 25,895.61 29,674.35 (159.53) (159.53) 3,778.74 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. 0��2 Central Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE March 2017 Fiscal Period 912017 Summarized by Account Report Generated on Apr 17,2017 8,51-129 AM TOTAL ASSETS Current Assets CASH ACCOUNTS I CASH $92,724 CASH ACCOUNTS i TEMPORARY INVESTMENTS $3200.000 DUE FROM!DUE FROM RIE $4,320,000 DUE FROM!DUE FROM SIC $97 RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R $11.414 Current Assets $7,624,235 TOTAL ASSETS $7,624.235 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES i ACCOUNTS PAYABLE ($1,462) CURRENT LIABILITIES I GASB 10 ACTUARIAL RESERVE ($1,500.000) DUE TO I DUE TO RIE t$920.000) Total Liabilities 1$2,421,4621 Total Fund Equity FUND EQUITY/EMPLOYMENT/POLLUTION RISK ($5.0070,000) FUND EQUITY I EXPENDITURE SUMMARY $597,920 FUND EQUITY I INS PREMSICLAIMS/LAWSUITS $161.061 YEAR TO DATE REVENUES i REVENUE SUMMARY ($961,755) Total Fund Equity ($5,202,773) TOTAL LIABILITIES AND FUND EQUITY ($7,624,235) Central Contra Costa Sanitary District Revenue Report MTD Fund: 404-DEBT SERVICE March 2017 Fiscal Period 412017 Report Generated on Apr 17, 2017 9:00:12 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Anneal%Rev Other $0 ($2,750) 0.0% $3,745,550 $3,745,560 0.0% $3,790,807 $45,247 98.8% Total Revenue $0 ($2,750) 0.0% $30745,550 $3,745,560 0.0% $3,790,807 $450247 98.8% i 1 _ - ` Central Contra Costa Sanitary District MillExpense Report - By Department MTD Fund: 004-DEBT SERVICE March 2017 Fiscal Period 09/2017 Report Generated on Apr 17, 2017 9:01:05 AM -------- 1/$10,000 ■Period Budget x$11000,000 YTD Budget (�Period Actual 0 YTD Actual $$,000 $800,000-- $6,000 1300,000--$6,000 $504,000 $4,000 ti $400,000 .r $2,000 4.'''= $200,000 ter- $0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $91353 $9,363 $0 $334.155 $884,364 ($209) Totals $9,363 $99363 $0 $6649155 $684,364 ($209) O Central Contra Costa Sanitary District MA51 Expense Report- By Department MTD Fund: 004-DEBT SERVICE Larch 2017 Fiscal Period 0912017 Report Generated on Apr 17, 2017 9:91:05 AM Department: e INTEREST EXPENSE $9,363 $9,363 $0 0.0% $884,155 $884,364 ($209) 0.0% $1.313,051 67.4% Total Expenses $9,363 $9,363 $0 0.0% $8841155 $884,364 ($209) 0.0% $1,313,051 67.4% Fund#004-Total Expenses $9,363 $9,363 $0 0.0% $8843155 $884,364 ($209) 0.0% $1,313,051 67.4% Grand Total for All Funds $7,208,151 $5,844,916 $363,235 5.0% $70,577,395 $65,403,950 $51731445 7.3% '$93,040,969 70.3% Color Key-. 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District • puPfic healtJ i a?i cl th e onvironment 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 RJIE $3.748.310 DUE FROM/DUE FROM SIC $258,760 L.T.DEBT ACCOUNTING I DEPOSIT W./TRUSTEE-RESERVE $4,856-450 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR 599,181 Current Assets $8,962,700 TOTAL ASSETS $9,962.700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES/RECYCLED WATER LOAN ($182.377) DUE TO/DUE TO RIE ($187.119) DUE TO I DUE TO SIC ($4,028,890) L.T.DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE $0 L.T.DEBT ACCOUNTING i BONDS PAYABLE (531 500,0ee) Total Liabilities 1$35,898,387) Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE $29,796,683 FUND EQUITY I EXPENDITURE SUMMARY $884,364 YEAR TO DATE REVENUES/REVENUE SUMMARY ($3.745,560) Total Fund Equity $26,935,686 TOTAL LIABILITIES AND FUND EQUITY ($8,962,700)