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06. Review April 2017 Financial Statements and Investment Reports
6 CENTRAL CONTRA COSTA SANITARY DISTRICT 0 May 10,2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO,, �I V FROM: JAMIE KING SUBJECT: O&M Variance Analys' The following are brief year-to-date variance explanations through period ending April 30;2017: YTD YTD Fav/(Unfav) O&M Revenues: Budgeted Actual Variance Explanation Amounts received from the County for December and April cash conversions were less than budgeted,but the final conversion in June is expeccted to be larger than budgeted. Positive variance as a result of direct Total 68,038,930 68,640,374 601,444 billing of sewer service charge higher than budgeted. O&M Expenses(variances>$100K): Total Labor Charges .56,607,930 54,317,991 2,289,939 Due to vacant and open positions which are budgeted and are filled later in the fiscal year resulting in savings. Chemicals 1,510,920 1,148,903 362,017 Sodium hydroxide annual expense of$420K was budgeted in anticipation of regulations expected to be in place about a year ago,but to date have not been issued resulting in a large positive variance. Utilities 3,429,754 3,584,586 (154,832) 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 of 2016 for emissions limitations. Repairs&Maintenance 3,967,568 3,264,358 703,210 Lower due to major expenses typically incurred in the spring time while budget is spread out throughout the year. Professional&Legal Svc 515,627 389,791 125,836 Lower mostly due to lower Legal expenses thus far in the fiscal year. Outside Services 3,323,355 2,208,1.64 1,115,191 Lower mostly due to lower than budgeted Technical Services expense in all departments other than CSO. Materials&Supplies 1,714,618 1,538,471 176,147 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 2,197,116 1,720,559 476,557 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 1,797,340 1,739,834 57,506 Multiple account categories. Lower than budgeted expenses thus far for Director Fees&Expenses and Hauling&Disposal accounts. Total 75,064,228 69,912,657 5,151,571 Central Contra Costa Sanitary District Revenue Report MTD Fund: 001 -RUNNING EXPENSE{OW) Report Generated on May 10,2017 11:30:03 AM April 2017 Fiscal Period 1012017 Category MTD Estimate MTD Actual MTD%oRev 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 $10,722 53.2% $70,000 $70,404 0.6% $888,000 $817,596 7.9% Sewer Service Charges $26,009,584 $26,779,123 3.0% $65,632,590 $65,583,008 -0.1% $71,100,000 $5,516,992 92.2% Other $276,397 $367,770 33.1% $2,336,340 $2,986,963 27.8% $30039,200 $52,237 98.3"% Total Revenue $26,2920981 $27,157,615 3.3% $68,638,930 $68,640,374 0.9% $89,817,200 $21,'176,826 76.4% Central Contra Costa Sanitary District ------------- Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated on May 10, 2017 11:28:47 AM April 2017 Fiscal Period 1012017 $80,000,000.00 Budget Actual $70,000,000.00 '064'228 ,111,x_70 $69,912,639 $60,000,000.00 $63,921,666 �$ ,024,812" $57,097,896 $50,000,000.00 53'718,830 $50,462,219 $40,000,000.00 , 7; 4 50 $414,257,378 --$37,4$6,846 $30,000,000.00 �Jq,202 $30, $34,760,587 $2316 5,206 $28,694,889 $20,000,000.00 $16, 9'15 $22,280,246 99, _ -$16,046,281 $10,000,000.00 $9,77,8,004 $9,194,118 $0.00 Jul(1)2016 Aug(2)2016 Sep(3)2016 Oct(4)2016 Nov(5)2016 Dec(6)2016 Jan(7)2017 Feb(8)2017 Mar(9)2017 Apr(10)2017 Fiscal Periods Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated on May 10,2017 11:28:47 AM April 2017 Fiscal Period 10!2017 Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,763,192 $2,560,885 $202,307 7.3% $27,631,920 $26,338,852 $1,293,068 4.7% $33,158,707 79.4% EMPLOYEE BENEFITS $2,706,774 $2,549,151 $157,623 5.8% $32,096,440 $30,960,362 $1,136,078 3.5% $37,511,904 82.5% CAPITALIZED ADM OVERHEAD ($312,043) ($300,375) ($11,669) 3.7% ($3,120,430) ($2,981,236) ($139,194) 4.5% ($3,744,593) 79.6% DIRECTOR FEES&EXPENSES $14,045 $9,067 $4,978 35.4% $140,450 $110,924 $29,526 21.0% $168,555 65.8% CHEMICALS $159,982 $35,359 $124,623 77.9% $1,510,920 $1,148,903 $362,017 24.0% $1,920,000 59.8% UTILITIES $359,642 $375,506 ($15,864) -4.4% $3,429,754 $3,584,585 ($154,831) -4.5% $4,315,790 83.1% REPAIRS&MAINTENANCE $475,215 $324,694 $150,521 31.7% $3,967,568 $3,264,360 $703,208 17.7% $5,222,852 62.5% HAULING&DISPOSAL $83,049 $47,185 $35,864 43.2% $736,890 $708,913 $27,977 3.8% $941,050 75.3% PROFESSIONAL&LEGAL SERV $51,721 $4,781 $46,940 90.8%fl $515,627 $389,790 $125,837 24.4% $630,750 61.8% OUTSIDE SERVICES $318,191 $126,065 $192,126 60.4% $3,323,355 $2,208,161 $1,115,194 33.6% $3,980,175 55.5% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $920,000 $920,000 $0 0.0% $920,000 100.0% MATERIALS&SUPPLIES $174,970 $170,657 $4,313 2.5% $1,714,618 $1,538,468 $176,150 10.3% $2,100,025 73.3% OTHER EXPENSES $157,720 $87,998 $69,722 44.2% $2,197,116 $1,720,559 $476,557 21.7% $2,685,703 64.1% Fund#001-Total Expenses $6,952,458 $5,990,973 $961,485 13.8'% $75,064,228 $69,912,639 $5,151,589 6.9% $89,810,918 77.8% 4- Color Key: 0 to 10%over budget > 10% over budget Central Contra Costa Sanitary District wum ------------- Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:26:22 AM April 2011 Fiscal Period 1012011 $2,500,000 M Period Budget $25,000,000 M YTD Budget Period Actual YTD Actual $2,000,000 $20,000,000 $1,500,000 $15,000,000 $1,000,000 $10,000,000 $500,000 $5,000,000- $0 $0 CO NOSoo�, .% !�� �P - PQM �G gyp`- `► Q�� �G� 9 \ G\ Q�� G.yG Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,773,103 $1,443,357 $329,746 $24,133,890 $22,101,267 $2,032,623 ENGINEERING $1,302,937 $1,138,566 $164,371 $13,229,215 $12,290,946 $938,269 COLLECTION SYSTEM OPS. $1,245,953 $1,089,380 $156,573 $117834,955 $11,082,495 $752,460 PLANT OPERATIONS $2,233,783 $2,046,638 $1871145 $21,876,374 $21,178,615 $697,759 PUMP STATIONS $250,141 $204,152 $45,989 $2,481,410 $2,485,194 ($3,784) RECYCLED WATER $146,541 $68,881 $775660 $1,508,384 $7747121 $7347263 Totals $8,952,458 $559905973 $951,485 $7550845228 $699912,639 $5,15'1,589 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:26:22 AM April 2017 Fiscal Period 1012017 Department: ADMINISTRATION Period Budget •+ •• Va:rl, ce ! r•et YTD Actual YTD ariance , Annual +rall SALARIES&WAGES $544,985 $489,980 $55,005 10.1% $5,449,850 $5,230,034 $219,816 4.0% $6,539,925 80.0% EMPLOYEE BENEFITS $886,984 $775,210 $111,774 12.6% $13,898,540 $13,123,797 $774,743 5.6% $15,673,019 83.7% CAPITALIZED ADM OVERHEAD ($3,597) ($5,476) $1,879 -52.2% ° ($35,970) ($26,857) ($9,113) 25. 103 ($43,166) 62.2% DIRECTOR FEES&EXPENSES $14,045 $9,067 $4,978 35.4% $140,450 $110,924 $29,526 21.0% $168,555 65.8% UTILITIES $7,920 $6,812 $1,108 14.0% $79,200 $91,535 ($12,335) = $95,040 96.3% REPAIRS&MAINTENANCE $69,866 $47,411 $22,455 32.1% $698,660 $543,462 $155,198 22.2% $838,450 64.8% PROFESSIONAL&LEGAL SERV $39,517 $4,781 $34,736 87.9% $393,587 $265,729 $127,858 32.5% $484,250 54.9% OUTSIDE SERVICES $130,729 $74,708 $56,021 42.9°l° $1,483,790 $1,166,339 $317,451 21.4% $1,760,800 66.2% SELF-INSURANCE EXPENSE $0 $0 $0 0.0%° $920,000 $920,000 $0 0.0%° $920,000 100.0% MATERIALS&SUPPLIES $19,731 $4,268 $15,463 78.4% $188,977 $100,038 $88,939 47.1% $236,825 42.2% OTHER EXPENSES $62,923 $36,596 $26,327 41.8% $916,806 $576,265 $340,541 37.1% $1,155,295 49.9% ADMINISTRATION Total Expenses $19773,103 $1,443,357 $329,746 18.6% $24,133,890 $22,101,267 $2,032,623 8.4% $271828,993 79.4% Fund#001-Total Expenses $1,773,103 $13443,357 $3292746 18.6% $24,133,890 $22,101,267 $2,032,623 8.4%° $27,828,993 79.4% Color Key: 0 to 10%over budget } 10% over budget 'M Ail% Central Contra Costa Sanitary District ' r Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:26:22 AM April 2017. Fiscal Period 1012017 Department: ENGINEERING SALARIES&WAGES $748,077 $730,547 $17,530 2.3% $7,480,770 $7,250,162 $230,608 3.1% $8,976,971 80.8% EMPLOYEE BENEFITS $579,172 $593,778 ($14,606) -2.5% $5,791,720 $5,810,351 ($18,631) -0.3% $6,950,521 83.6% CAPITALIZED ADM OVERHEAD ($282,846) ($282,116) ($730) 0.3% ($2,828,460) ($2,833,898) $5,438 -0.2% ($3,394,165) 83.5% UTILITIES $14,757 $13,896 $861 5.8% $147,570 $139,392 $8,178 5.5% $177,100 78.7% REPAIRS&MAINTENANCE $15,446 $14,457 $989 6,4% $154,460 $67,462 $86,998 56.3% $185,400 36.4% HAULING&DISPOSAL $39,915 $8,305 $31,610 79.2% $305,150 $306,385 ($1,235) -0.4% $423,000 72.4% PROFESSIONAL&LEGAL SERV $10,081 $0 $10,081 100.0% $100,810 $99,389 $1,421 1.4% $121,000 82.1'% OUTSIDE SERVICES $128,484 $19,209 $109,275 85.0% $1,249,785 $771,578 $478,207 38.3% $1,511,525 51.0%Q MATERIALS&SUPPLIES $29,705 $27,125 $2,580 8.7% $297,050 $247,536 $49,514 16.7% $356,550 69,4% OTHER EXPENSES $20,146 $13,364 $6,782 33.7% $530,360 $432,590 $97,770 18.4% $591,238 73.2% ENGINEERING Total Expenses $1,302,937 $1,138,566 $164,371 12.6% $13,229,215 $121290,946 $938,269 7.1% $151899,140 77,3%a Fund#001-Total Expenses $1,302,937 $11138,566 $164,371 12.6% $13,229,215 $12,290,946 $938,259 7.1% $15,899,140 77.3% Color Key: 0 to 10% Over budget > 10%over budget Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:26:22 AM April 2017 Fiscal Period 1012017 Department: COLLECTION SYSTEM OPS. SALARIES&WAGES $508,992 $446,687 $62,305 12.2% $5,089,920 $4,743,115 $346,805 6.8% $6,107,988 77.7% EMPLOYEE BENEFITS $457,075 $410,668 $46,407 10.2% $4,570,750 $4,262,488 $308,262 6.7% $5,485,229 77.7% CAPITALIZED ADM OVERHEAD ($4,320) ($166) ($4,154) 96.2% o ($43,200) ($15,486) ($27,714) 64. /02 ($51,854) 29.9% UTILITIES $11,615 $3,424 $8,191 70.5% $116,150 $107,810 $8,340 7.2% $139,400 77.3% REPAIRS&MAINTENANCE $175,957 $97,853 $78,104 44.4% $1,154,570 $1,070,073 $84,497 7.3% $1,631,502 65.6% HAULING&DISPOSAL $10,916 $7,163 $3,753 34.4% $109,160 $77,129 $32,031 29.3% $131,000 58.9% PROFESSIONAL&LEGAL SERV $416 $0 $416 100.0% $4,160 $5,750 ($1,590) $5,000 115.0% OUTSIDE SERVICES $8,890 $9,828 ($938) -10.6% $88,900 $117,461 ($28,561) '. $106,700 110.1 MATERIALS&SUPPLIES $64,507 $99,035 ($34,528) -53.5% $620,321 $605,999 $14,322 2.3% $774,150 78.3% OTHER EXPENSES $11,905 $14,887 ($2,982) -25.1010 $124,224 $108,158 $16,066 12.9% $142,938 75.7% COLLECTION SYSTEM OPS.Total $1,245,953 $1,089,380 $156,573 12.6% $11,834,955 $11,082,495 $752,460 6.4% $14,472,053 76.6% Expenses Fund#001-Total Expenses $1,245,953 $1,089,380 $156,573 12.6% $11,834,955 $11,082,495 $752,460 6.4% $14,472,053 76.6% 0� Color Key: 0 to 10% over budget > 10%over budget - k) Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:26:22 AM April 2017 .Fiscal Period 1012017 Department: PLANT OPERATIONS SALARIES&WAGES $820,842 $794,395 $26,447 3.2% $8,208,420 $8,031,768 $176,652 2.2% $9,850196 81.5% e EMPLOYEE BENEFITS $689,709 $683,031 $6,678 1.0% $6,897,090 $6,915,131 ($18,041) -0.3% $8,277,040 83.5% CAPITALIZED ADM OVERHEAD ($21,280) ($12,617) ($8,663) 40.7% o ($212,800) ($104,995) ($107,805) 50. /o 7 ($255,408) 41.1% CHEMICALS $117,150 $33,463 $83,687 71.4% $1,082,600 $812,304 $270,296 25.0% $1,406,000 57.8% UTILITIES $267,556 $285,467 ($17,911) -6.7% $2,508,894 $2,629,089 ($120,195) -4.8% $3,210,700 81.9% REPAIRS&MAINTENANCE $184,424 $155,672 $28,752 15.6% $1,684,658 $1,378,773 $305,885 18.2% $2,213,200 62.3% HAULING&DISPOSAL $31,485 $30,888 $597 1.9% $315,250 $317,418 ($2,168) -0.7% $378,250 83.9%a PROFESSIONAL&LEGAL SERV $541 $0 $541 100.0% $5,410 $1,941 $3,469 64.1% $6,500 29.9% OUTSIDE SERVICES $26,874 $18,900 $7,974 29.7% $268,740 $107,721 $161,019 59.9% $322,550 33.4% MATERIALS&SUPPLIES $57,073 $39,577 $17,496 30.7% $568,730 $554,903 $13,827 2.4% $685,000 81.0% OTHER EXPENSES $59,409 $17,863 $41,546 69.9% $549,382 $534,562 $14,820 2.7% $713,149 75.0% PLANT OPERATIONS Total Expenses $2,233,783 $2,046,638 $187,145 8.4% $21,876,374 $211178,615 $6971759 3.2% $26,807,177 79.0% Fund#001 -Total Expenses $2,2335783 $2,046,638 $187,145 8.4%Q $21,876,374 $211178,615 $697,759 3.2% $26,807,177 79.0% 9 Color Key: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District AIMt ----------- Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:20:22 AM April 2017 Fiscal Period 1012017 Department: PUMP STATIONS SALARIES&WAGES $76,706 $73,662 $3,044 4.0% $767,060 $782,159 ($15,099) -2.0% $920,480 85.0% EMPLOYEE BENEFITS $54,076 $63,762 ($9,686) -17.9% $540,760 $635,846 ($95,086) = $648,947 98.0% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $35,833 $0 $35,833 100.0% $358,330 $290,697 $67,633 18.9% $430,000 67.6% UTILITIES $43,211 $49,951 ($6,740) -15.6% $432,110 $471,431 ($39,321) -9.1% $518,550 90.9% REPAIRS&MAINTENANCE $27,024 $9,301 $17,723 65.6% $250,240 $202,747 $47,493 19.0% $324,300 62.5%n HAULING&DISPOSAL $733 $829 ($96) -13,0% $7,330 $7,981 ($651) -8.9% $8,800 90.7% OUTSIDE SERVICES $6,341 $750 $5,591 88.2% $63,410 $31,124 $32,286 50.9% $76,100 40.9% MATERIALS&SUPPLIES $3,466 $653 $2,813 81.2% $34,660 $27,967 $6,693 19.3% $41,600 67.2% OTHER EXPENSES ($2,493) -90.6°/a $2,751 $5,244 $27,510 $35,241 ($7,731) = $33,059 106.6% PUMP STATIONS Total Expenses $250,141 $204,152 $45,989 18.4% $2,481,410 $23485,194 ($3,784) -0.2% $3,001,836 82.8% Fund#001 Total Expenses $250,141 $204,152 $451989 18.4% $2,481,410 $2,485,194 ($3,784) -0.2% $3,001,836 82.8% Color Key: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:20:22 AM April 2017 Fiscal Period 1012017 Department: RECYCLED WATER SALARIES&WAGES $63,590 $25,613 $37,977 59.7% $635,900 $301,613 $334,287 52.6% $763,147 39.5% EMPLOYEE BENEFITS $39,758 $22,702 $17,056 42.9% $397,580 $212,749 $184,831 46.5% $477,14$ 44.6% CHEMICALS $6,999 $1,896 $5,103 72.9% $69,990 $45,901 $24,089 34.4% $84,000 54.6% UTILITIES $14,583 $15,956 ($1,373) -9.4%° $145,830 $145,328 $502 0.3% $175,000 83.0% REPAIRS&MAINTENANCE $2,498 $0 $2,498 100.0% $24,980 $1,842 $23,138 92.6% $30,000 6.1% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $11,660 $16,982 ($5,322) $14,000 121.3% OUTSIDE SERVICES $16,873 $2,670 $14,203 84.2% $168,730 $13,938 $154,792 91.7% $202,500 6.9% MATERIALS&SUPPLIES $488 $0 $488 100.0% $4,880 $2,025 $2,855 58.5% $5,900 34.3% OTHER EXPENSES $586 $43 $543 92.6% $48,834 $33,743 $15,091 30.9% $50,024 67.5% RECYCLED WATER Total Expenses $146,541 $68,881 $77,660 53.0% $1,508,384 $774,121 $734,263 48.7% $1,801,719 43.0% Fund#001-Total Expenses $146,541 $68,881 $77,660 53.0% $1,508,384 $774,121 $734,263 48.7% $1,801,719 43.0% A Color Key: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District Protecting public health and the environment Balance Sheet Fund:001 -RUNNING EXPENSE(O&M) April 2017 Fiscal Period 10/2017 Summarized by Account Report Generated on May 10,2017 11:23:34 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $238,489 CASH ACCOUNTS/PAYROLL CLEARING $22,973 CASH ACCOUNTS/PETTY CASH $3,400 DUE FROM/DUE FROM DEBT FUND $187,119 DUE FROM/DUE FROM S/C $104,588,118 DUE FROM/DUE FROM S/I $4,507,849 INVENTORY/SUPPLIES&MATERIAL INV $2,033,894 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS/PREPAID EXPENSES $947,689 PREPAID ACCOUNTS/PREPAID INSURANCE $11,437 PREPAID ACCOUNTS/PREPAID RETIREMENT $6,662,226 RECEIVABLE ACCOUNTS/A/R-SSC DIRECT BILL $575,090 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $268,183 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE-COBRA $1,237 RECEIVABLE ACCOUNTS/COMPUTER PURCHASE PROGRAM $10,853 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100,105 RECEIVABLE ACCOUNTS/OVERTIME INSPECTION A/R $2,694 Current Assets $120,207,461 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/ACC DEPR-OUTFALL ($3,465,586) FIXED ASSETS/ACC DEPR-PUMPING STATIONS ($30,884,104) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($64,587,613) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($210,866,708) FIXED ASSETS/ACC DEPR-VEHICLES ($4,705,437) FIXED ASSETS/ACCUM DEPRC-RECY WATER ($8,060,810) FIXED ASSETS/BUILDINGS $42,412,648 FIXED ASSETS/FURNITURE&EQUIPMENT $12,627,566 FIXED ASSETS/INTANGIBLE ASSETS $4,936,407 FIXED ASSETS/LAND $17,320,570 FIXED ASSETS/OUTFALL SEWERS $11,371,574 FIXED ASSETS/PUMPING STATIONS $56,270,149 FIXED ASSETS/RECY WATER INFRASTRUCTURE $19,215,350 FIXED ASSETS/SEWAGE COLLECTION FACIL $341,412,323 FIXED ASSETS/TREATMENT PLANT $323,360,945 FIXED ASSETS/VEHICLES $7,378,730 Net Property,Plant and Equipment $616,005,035 TOTAL ASSETS $736,212,496 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE 1 SALES TAX PAYABLE ($1,635) CURRENT LIABILITIES ACCOUNTS PAYABLE ($177,685) CURRENT LIABILITIES 1 ACCRUED COMPENSATED ABS. ($3,946,751) CURRENT LIABILITIES 1 ACCRUED WAGES PAYABLE ($1,106,808) CURRENT LIABILITIES 1 CAFETERIA PLAN PAYABLE ($24,873) CURRENT LIABILITIES 1 MISC DEPOSITS/LIABILITIES ($103,539) CURRENT LIABILITIES 1 OTHER PAYROLL WITHHOLDING ($5,158) CURRENT LIABILITIES 1 PERMIT CLEARING ($170) Central Contra Costa Sanitary District I roteciing public health and the environment Balance Sheet Fund:001-RUNNING EXPENSE(O&M) April 2017 Fiscal Period 1012017 Summarized by Account Report Generated on May 10,2017 11:23:34 AM CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($37,330) CURRENT LIABILITIES/RETIREMENT CONTRIB W/H ($1,705,112) CURRENT LIABILITIES/WORKERS'COMP INS PAYABLE $48,317 DEF.COMP.CONTRIB WIH/ICMA ($1,694) DUE TO/DUE TO DEBT FUND ($3,748,310) DUE TO/DUE TO S/C ($92,981,106) DUE TO 1 DUE TO S/I ($4,320,000) LIABILITIES-LONG TERM/PENSION/INFLOW/OUTFLOW ($88,679,765) MEDICAL LIABILITIES/DELTA DENTAL $135 MEDICAL LIABILITIES 1 DISABILITY INS ($238) MEDICAL LIABILITIES/HEALTH NET $0 MEDICAL LIABILITIES/KAISER PERMANENTE $1,784 MEDICAL LIABILITIES 1 LIFE INS $46 MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $2,144 MEDICAL LIABILITIES/POST EMP.BENEFIT-OPEB $686,794 REIMBURSEMENT FEES ($103,275) Total Liabilities ($196,204,228) Total Fund Equity FUND EQUITY I 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 $69,912,639 FUND EQUITY/GENERAL FIXED ASSET GROUP ($186,155,142) FUND EQUITY/STATE&FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES 1 REVENUE SUMMARY ($68,640,374) Total Fund Equity ($540,008,267) TOTAL LIABILITIES AND FUND EQUITY ($736,212,496) CENTRAL CONTRA COSTA SANITARY DISTRICT May 14,2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO 4:--.-- ,e,`V FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending April 30,2017: YTD YTD Favl(Unfav) SIC Revenues: Budgeted Actual Variance Explanation Total 27,629,810 27,468,159 (161,651) Facility Capacity Fees are lower than anticipated thus far in the fiscal year. FY YTD FY SIC Expenses: Budget Actual Remaining %Spent Total 36,808,756 24,3817457 12,427,299 66.2% ' Excludes 15116 carry-aver($3,084,886) 104 Central Contra Costa Sanitary District Revenue Report MTD Fund: 002 -SEWER CONSTRUCTION (Capital) Report Generated an May 10, 2017 11:30:03 AM April 2017 Fiscal Period 1012017 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 $4,082,600 $4,450,075 9.0% $10,583,600 $10,632,923 0.5% $11,820,000 $1,187,077 90.0% Other $5,360,681 $6,775,638 26.4% $17,046,210 $16,835,236 -1.2% $18,535,400 $1,700,164 90.8% Total Revenue $9,443,281 $11,225,712 18.9% $27,629,814 $27,468,159 -0.6% $34,905,400 $7,437,241 78.7% PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2017 PERIOD 10/2017 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 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 CS Collection System $ 18,753,213 17,317,686 1,435,527 17,925,105 500,000 19,860,632 14,470,993 5,389,640 TYPE TP Treatment Plant 270396,360 260422,055 974,305 13,125,000 104290000 150528,305 60925,402 8,602,881 TYPE GI General Improvements 60604,612 6,1290558 475,054 30808,651 - 40283,705 20556,159 1,727,544 TYPE RW Recycled Water 1,262,977 1,062,977 200,000 500,000 11,000 711,000 428,903 282,095 CIB Contingency - - - 1,450,000 (1,440t=)l 101000 1 - 10,000 TOTAL DISTRICT $ 54,017,162 $ 50,932,276 $ 3,0840886 $ 36,8080756 $ 500,000 $ 40,3930642 $ 24,381,457 $ 16,012,160 Col."E"Blue: Supplemental authorization from S/C per Board of Directors position paper 4/6/17 6.1. �7 low N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 10 FY 16 17 April 17 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2017 PERIOD 10/2017 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 PRO JI'C I 1 I1 I.I: 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 5941 PS Equipment Piping Replacement $ 740,000 657,800 82,200 10,000 175,000 267,200 198,131 69,069 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 88,281 71,841 5999 CIPP Blanket Contract - 472,000 446,296 25,704 - 25,704 17,255 8,449 6602 South Jackson CAD - 80,000 29,602 50,398 _ 253,867 3041265 282,243 22,022 8403* Buchannan Air Pump St Replacement 83 83 - - - - 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 8,900,000 500,000 10,005,368 7,592,063 2,413,305 8414* Moraga PS Chopper Pump 19,964 19,964 - - - - - 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,844,257 77,743 5,000 (5,000) 77,743 10,065 671F678 8417 Survey Monument Install 200,000 185,918 14,082 50,000 64,082 14,717 49,365 8418 Collection System Modeling 1,041,600 1,040,070 1,530 200,000 2011530 86,163 115,367 8419 Collection System Planning LT 470,000 462,421 7,579 200,000 207,579 165,373 42,206 8420 Development Sewerage 3,071,102 3,071,102 - 800,000 5000000 1,300,000 935,499 364,501 8422 WC Sewer Renovation Phase 11 340,000 232,403 107,597 545,000 652,597 389,840 262,757 8423 N.Orinda Sewer Renovation Phase 6 1,258,500 974,916 283,584 21154,000 (195,000) 2,242,584 1,793,866 448,718 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,504,597 403 2,250,238 (1,225,238) 1,025,403 926,627 98,776 8429 Fairview Maltby - - - 350,000 (175,000) 175,000 9,631 165,369 8430 Lafayette Sewer Renovation Phase 11 150,000 135,650 14,350 500,000 514,350 481,110 33,240 8431 Collection System Master Plan 540,556 540,556 - 670,000 670,000 534,813 135,187 8433 S.Orinda Sewer Renovation Phase 6 - - - 1.2,000 90,238 102,238 28,386 73,852 8434 Urgent Projects _- 60,000 57,887 2,113 - 440,000 442,113 180,498 261,615 8435 WC Sewer Renovation Phase 12 _ - - 150,000 (150,000) - - _ 8436 Moraga/Crossroads PS Project 50,000 27,677 22,323 400,000 I 422,323 117,799 304,524 8437 Martinez Sewer Renovation Phase 5 150,000 25,538 124,462 325,000 150,000 599,462 598,654 808 8439 Miner Rd Sewer Repairs 2017(new) - - - - 95,000 95,000 16,389 78,611. Rounding t 1 Total FY 2016-17 CS Amount $ 18,753,213 17,317,686 114351527 17,925,105 500,000 19,860,632 14,470,993 50389,640 *Italic 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 Col."E"Blue: Supplemental authorization per position paper 4/6/17 6.1. N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report Period 10 FY 16 17 April 17 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2017 PERIOD 10/2017 A B C(A-B) D E F(C+D+E) G H(F-G) F NO PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD E 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 50,000 222,383 220,440 1,943 7286 Centrifuge&Cake Pumps 128,000 86,061 41,939 500,000 (400,000) 141,939 143,885 (1,946) 7291 Pump&Blower Bldg.Seismic Upgrade 695,000 678,125 16,875 2,900,000 829,000 3,745,875 995,766 21750,109 7292 Switchgear Refurbishment-Ph.2 320,000 280,596 39,404 100,000 I 139,404 22,700 116,704 7297 Wet Scrubber Caustic Inject.System 1,421,600 1,377,126 44,474 50,000 (50,000) 441474 22,565 21,909 7301 Treatment Plant Planning 2,601,464 2,601,464 - 350,000 350,000 345,743 4,257 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 1,055 150,000 151,055 128 150,927 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 - 5,000 110,000 I 115,000 6,487 108,513 7315 Applied Research and Innovations 232,274 195,738 36,536 175,000 (150,000) 61,536 54,655 6,881 7317 Plant Control System Network Upgrades 160,000 134,860 25,140 100,000 125,140 53,140 72,000 7319 Laboratory Upgrades&Repair 471,500 357,180 114,320 700,000 814,320 836,918 (22,598) 7320 Plant Energy Optimization 90,000 91,179 (1,179) 50,000 5781000 626,821 226,129 400,692 7322 Fire Protection System Ph.2 240,000 881898 151,102 600,000 I 751,102 229,833 521,269 7324 Sub 16 Switchgear Replacement 688,000 687,472 528 2,144,000 (188,000) 1,956,528 1,911,418 45,110 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 11743,828 453,442 1,290,386 7329 MHF Burner Upgrade 100,000 46,385 53,615 270,000 323,615 80,531 243,084 7330 Piping Renovation Phase 9 - - - 241,000 241,000 187,903 53,097 7339 T.Plant Control System 1/0 Replacement 20,000 12,631 7,369 300,000 307,369 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) 487,432 64,861 422,571 7348 Solids Handling Facility Improvements - - - 400,000 1,950,000 2,350,000 925,976 1,424,024 Rounding (Z2) Total FY 2016-17 TP Amount $ 27,396,360 26,422,055 974,305 13,125,000 8 1,429,000 15,528,305 6,925,402 ,602,881 Col."E"Yell � 1 ow. One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. � i+ Col."E"Orange: Transfers i Sit N:1Accounting\GMTEMP11,Financials and Closing\2017 Financials\Capital Project report-Period 10 FY 16 17 April 17 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2017 PERIOD 10/2017 FPRC A BC(A-B) D E F(C+D+E) G H(F-G) JECT 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 1.6/17 TYPE GI General Im rovements 8207 General Security and Access $ 47,616 471616 - - 80,000 80,000 - 80,000 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 5,971 14,029 8232 GDI SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 - 4,665 (4,665) - - - 8233 CSOD Facility Improvements 173,697 173,697 - 25,000 25,000 - 25,000 8234 HOB Improvements 637,025 637,025 - 447,000 447,000 428,072 18,928 8236 District Easements 123,382 123,382 - 151000 4,665 19,665 31,003 (11,338) 8237 Buffer and Rental Improvements 266,816 2661-816 - 50,000 I 50,000 62,857 (12,857) 8238 Asset Management 1,047,921 1,047,921 - 800,000 141,264 941,264 818,893 122,371 8239 POD Office Improvements 477,356 477,356 - 120,410 (80,000) 40,410 - 40,410 8240 IT Development 1,518,794 1,132,628 386,166 900,000 1,286,166 373,422 912,744 8242 CMMS Replacement 385,470 385,470 - 134,020 155,510 289,530 1961271 93,259 8243 Server Room Relocation 102,204 102,204 - 650,000 (296,774) 3530226 82,734 270,492 8516 District Equipment Acquisition 450,000 421,112 28,888 76,000 104,888 79,426 25,462 8517 Vehicle Replacement Program - - - 524,000 524,000 477,51.3 46,487 9999 Capital Project Clearing(Accounting Use Only)** 60,000 - 60,000 - - 60,000 (3) 60,003 Rounding (2) Total FY 2016-17 GI Amount $ 6,604,612 $ 6,129,558 475,054 3,808,651 - 4,283,705 2,556,159 1,727,544 T_ 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 Financials\Capital Project report-Period 10 FY 16 17 April 17 PROGRAM/GM1851.4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/30/2.017 _ PERIOD 10/2017 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 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 RW Recycled Water 7300 Refinery REW $ 354,536 354,536 - 40,000 40,000 18,364 21,636 7306 Zone 1 Recycled Water 430,079 430,079 - 37,815 - - - 37,815 23,868 13,947 7344 Recycled Water Planning - - - 102,185 --- -- 1.02,185 36,272 65,913 7345 Filter Plant 108,681 108,681 - 200,000 (8,000) 192,000 86,668 1.05,332 7346 Surge Analysis 16-17 -- -- - -- - - 55,000 I 55,000 - 55,000 7347 Rew Automated Fill Station 87,327 87,327 - 1.5,000 19,000 34,000 32,640 1,360 7350 Residential Fill Station Improv 282,354 82,354 200,000 50,000 250,000 231,091 18,909 Rounding t21 Total FY 201.6-17 RW Amours $ 1,262 977 1,062,977 200,000 500,000 11,000 711,000 428,903 282,095 CONTINGENCY-ALL PROGRAMS 1,450,000 3.14400000 100000 10,000 GRAND TOTAL 54,017,162 50,932,2716 3,084,886 36,808,756 500,000 40,393,642 24,3811457 16,012,160 N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 10 FY 16 17 April 17 FY 16-17 CAPITAL BUDGET TRANSFERS i PERIOD ENDING: 4/30/2017 i Position Position GM GM GM GM Paper GM GM Supplemental Paper 10/27/16 11/18/16 11/21/16 12/14/16 12/1/16 12/19/16 01/06/17 GM 03/1/17 Auth. position 10/6/16 11.h. / / / PROD.# PROJECTS 7,h, paper 4/6/17 6.1 TOTAL 7286 Centrifuge&Cake Pumps - (400,000) (400,000) 7291 Pump&Blower Bldg.Seismic Upgrade 829,000 - ---- - --- - 8291000 7312 Ash Facility Improvements ---- - - (800,000) - (800,000) 7315 Applied Research and Innovations - - - (150,000) - - (150,000) 7345 _Filter Plant - - _ - - -- - - - (8,000) -- ---- -^ - (8,000 7347 Rew Automated Fill Station _ 19,000 19,000 7348 ISolids Dandling Facility Improvements 1,500,000 450,000 1,950,000 8207 'General Security and Access 80,000 - __ 80,000 8238 Asset Management 1411264 141,264 8239 POD Office Improvements (80,000) -- --- - (801000 8242 CM MS Replacement 1551510 155,510 8243 Server Room Relocation (155,510) (141,264) (296,774) 8420 Development Sewerage 500,000 5001?000 8423 N.Orinda Sewer Renovation Phase 6 (95,000) (95,000) 8435 WC Sewer Renovation Phase 12 _ -. - --- (150,0x0) (150,000) 8437 Martinez Sewer Renovation Phase 5 150,000 150,000 8439 Miner Road Sewer Repairs 2017 95,000 95,000 Contingency (829,000) (150,000) (11,000) (450,000) (1,440,000) Add'I Budget from Sewer Construction Fund (500,000) (500,000) Tota I - - - Elm - CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL,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 MaturiV YIELD OUTLAY FACE VALUE MATURITY FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2/90 ---- 1 (1) 33,000,000 0 33,000,000 33,000,000 33,024,246 42.86% 9,692.05 58,177.86 67,869.91 913 ABBEY YCD 04/27/16 04/27/17 0 1.18 0 5,000,000 (5,000,000) 0 0 0.00% 4,261.11 44,905.59 49,166.70 914 US Gov't T-Bill 12/22/16 12/07/17 230 0.84 4,960,139 5,000,000 5,000,000 4,970,900 6.49% 3,416.67 11,588.90 15,005.57 915 US Gov't T-Bill 12/22/16 12/07/17 230 0.84 4,960,139 5,000,000 5,000,000 4,970,900 6.49% 3,416.67 11,588.90 15,005.57 916 US Gov't T-Bill 12/22/16 12/07/17 230 0.84 4,960,139 5,000,000 5,000,000 4,970,900 6.49% 3,416.67 11,588.90 15,005.57 917 US Gov't FHLB 12/22/16 07/20/17 90 0.64 4,981,625 5,000,000 5,000,000 4,990,650 6.49% 2,625.00 8,750.00 11,375.00 918 US Gov't FHLB 12/22116 07/20/17 90 0.64 4,981,625 5,000,000 5,000,000 4,990,650 6.49%0 2,625.00 8,750.00 11,375.00 919 US Gov't FHLB 12/22/16 07/20/17 90 0.64 4,981,625 5,000,000 5,000,000 4,990,650 6.49% 2,625.00 8,750.00 11,375.00 920 US Gov't FHLB 12/22/16 07/20117 90 0.64 4,981,625 5,000,000 5,000,000 4,990,650 6.49% 2,625.00 8,750.00 11,375.00 921 Union Bank of CA YCD 12/22/16 06/20/17 60 0.72 4,982,000 5,000,000 5,000,000 4,992,555 6.49% 3,000.00 10,000.00 13,000,00 922 BNP Paribas Comm Paper 01/20/17 07/19/17 79 1.29 3,974,400 4,000,000 4,000,000 3,990,081 5.19% 41243.09 10,183.42 14,426.51 (4) 76,763,317 49,000,000 28,000,000 77,000,000 76,882,183 100.00% 41,946.26 193,033.57 234,979.83 (3) (5) (6) 96,506.44 96,506.44 41,946.26 289,540.01 3312486.27 NOTE: (1) Annual Yield of Local Agency investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of April,2017 was 0.880%. (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 0.842%. (4) The market value of the portfolio on April 30,2017 was$76,882,183. 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 publicProtecting Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) April 2017 Fiscal Period 10/2017 Summarized by Account Report Generated on May 10,2017 11:23:34 AM TOTAL ASSETS Current Assets CAD RECEIVABLE/AVAD-ALHAMBRA VLY AR $1,114,199 CASH ACCOUNTS/CASH $832,692 CASH ACCOUNTS 1 TEMPORARY INVESTMENTS $77,000,000 DUE FROM 1 DUE FROM DEBT FUND $4,028,890 DUE FROM/DUE FROM R/E $92,981,106 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $71,389 RECEIVABLE ACCOUNTS/ACCRUED INTEREST AIR $89,122 RECEIVABLE ACCOUNTS 1 CAD RECEIVABLE $252,094 Current Assets $176,369,492 Net Property,Plant and Equipment FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $24,381,451 Net Property,Plant and Equipment $24,381,451 TOTAL ASSETS $200,750,943 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($1,798) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($719,769) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE ($383,281) CURRENT LIABILITIES/REFUNDABLE CONST BONDS ($220,405) DUE TO/DUE TO DEBT FUND ($258,76.0) DUE TO/DUE TO RIE ($104,588,118) DUE TO/DUE TO S/I ($97) LIABILITIES 1 UNEARNED INTEREST ($118,740) Total Liabilities ($106,290,967) Total Fund Equity EXPENDITURE SUMMARY/TRANSFER TO CIP ($24,381,451) FUND EQUITY/AVAILABLE FUND BALANCE ($66,991,817) FUND EQUITY/EXPENDITURE SUMMARY $24,381,451 YEAR TO DATE REVENUES I REVENUE SUMMARY ($27,468,159) Total Fund Equity ($94,459,976) TOTAL LIABILITIES AND FUND EQUITY ($200,750,943) 0 Central Contra Costa sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE Report Generated on May 10,2017 11:30:03 AM April 2017 Fiscal Period 10!2017 Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $1,032 $9,047 776.7% $930,320 $970,802 4.4% $1,005,375 $34,573 96.6% Total Revenue $1,032 $9,047 776.7% $9309320 $9709602 4.4% $1,005,375 $349573 96.6% pFL Central Contra Costa Sanitary District / w w t w • � Expense Report - By Department MTD Fund: 003-SELF-INSURANCE Report Generated on May 10, 2017 11;26:22 AM April 2017 Fiscal Period 1012017 $250,000 Period Budget $2,000,000 - YTD Budget Period Actual ®YTD Actual $200,000 $1,500,000- $150,000 $1,000,000 $100,000 _ $500,000 $50,000 $0 - -+- $0 ---- ---- - - "ti Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $111,830 $202,266 ($90,436) $11693,300 $800,186 $393,114 Totals $111,830 $202,266 ($90,436) $196939300 $600,186 $693,114 Central Contra Costa sanitary District Expense Report - By Department MTD Fund: 003 -SELF-INSURANCE April 2017 Fiscal Period 1012017 Report Generated on May 10,2017 11:26:22 AM Department: INSURANCE&OTHER EXP $2,249 $187,849 ) $597,490 $728,742 $602,000 121.1% ($185,600 -8,252.5%© ($131,252) � GENERAL&AUTO LIABILITY $95,832 $14,417 $81,415 85.0% $958,320 $71,444 $886,876 92.5% $1,150,000 6.2% EMP RELATED&POLLUTION $13,749 $0 $13,749 100.0% $137,490 $0 $137,490 100.0% $165,000 0.0% Total Expenses $111,830 $202,266 ($90,436) -80.9% $1,693,300 $800,186 $893,114 52.7%° $11917,000 41.7% Fund#003-Total Expenses $111,830 $202,266 ($90,436) -80.9% $1,693,300 $800,186 $893,114 52.7%4 $1,917,000 41.7% Color Key: 0 to 10% over budget > 10% over budget CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS APRIL,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 110/99- ------- 1 (1) 6,200,000 3,200,000 37000,000 6,200,000 6,204,555 100.00% 3,254.79 29,674.35 32,929.14 (3) 6,200,000 33200,000 3,000,000 6,200,000 6,204,555 100.00% 3,254.79 29,674.35 32,929.14 (2) _ (159.53) (159.53) 3,254.79 29,514.82 32,769.61 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of April,2017 was 0.880%. (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 0.880%. (4) The market value of the portfolio on April 30,2017 was$6,204,555. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. fCentral Contra Costa Sanitary District Protecting public Balance Sheet Fund:003-SELF-INSURANCE April 2017 Fiscal Period 1012017 Summarized by Account Report Generated on May 10,2017 11:23:34 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $482,638 CASH ACCOUNTS/TEMPORARY INVESTMENTS $6,200,000 DUE FROM/DUE FROM RIE $4,320,000 DUE FROM 1 DUE FROM SIC $97 RECEIVABLE ACCOUNTS/ACCRUED INTEREST AIR $14,669 Current Assets $11,017,404 TOTAL ASSETS $11,017,404 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES 1 ACCOUNTS PAYABLE $0 CURRENT LIABILITIES/GASB10 ACTUARIAL RESERVE ($1,500,000) DUE TO 1 DUE TO RIE ($4,507,849) Total Liabilities ($6,007,849) Total Fund Equity FUND EQUITY/EMPLOYMENT/POLLUTION RISK ($5,000,000) FUND EQUITY/EXPENDITURE SUMMARY $800,186 FUND EQUITY/INS PREMS/CLAIMS/LAWSUITS $161,061 YEAR TO DATE.REVENUES 1 REVENUE SUMMARY ($970,802) Total Fund Equity ($5,009,555) TOTAL LIABILITIES AND FUND EQUITY ($11,017,404) JAE_= Central Contra Costa Sanitary District WNW • / 'r • f Revenue Report MTD Fund: 004-DEBT SERVICE Report Generated on May 10, 2017 11:30:03 AM April 2011 Fiscal Period 1012011 Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 $0 0.0% $3,745,560 $3,745,560 0.0% $3,790,807 $45,247 98.8% Total Revenue $0 $0 0.0% $39745,560 $397450580 0.0% $3,790,807 $45,247 98.8% TI Central Contra Costa Sanitary District • ! Expense Report - By Department MTD Fund: 004-DEBT SERVICE April 2017 Fiscal Period 1012017 Report Generated on May 10, 2017 11:26.22 AM $1 Period Budget $1,000,000 ❑ YTD Budget ❑Period Actual ❑ YTD Actual i $800,000 $0 I� I $600,000 $0 $400,000 ($0) $200,000- $0 Period 200,000- Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $884,155 $884,364 ($209) Totals $0 $0 $0 $884,155 $8843364 ($209) Ail% Central Contra Costa Sanitary District Expense Report ` By Department MTD Fund: 004-DEBT SERVICE April 2017 Fiscal Period 1012017 Report Generated on May 10, 2017 11:26:22 AM Department: INTEREST EXPENSE $0 $0 $0 0.0% $884,155 $884,364 ($209) 0.0% $1,313,051 67.4% Total Expenses $0 $0 $0 0.0% $884,155 $884,364 ($209) 0.0% $173137051 67.4% Fund#004-Total Expenses $0 $0 $0 0.0% $884,155 $884,364 ($209) 0.0%Q $1,313,051 67.4%Q Grand Total for All Funds $7,064,288 $6,193,239 $871,049 12.3% $77,641,683 $71,597,189 $6,044,494 7.8% $93,040,969 77.0% 0 Color Key: 0 to 10% over budget > 10% over budget il Centra[Contra Costa Sanitary District Adv Protecting-public health and the environment Balance Sheet Fund:004-DEBT SERVICE April 2017 Fiscal Period 1012017 Summarized by Account Report Generated on May 10,2017 11:2334 AM TOTAL ASSETS Current Assets DUE FROM/DUE FROM RIE $3,748,310 DUE FROM/DUE FROM SIC $258,760 L.T.DEBT ACCOUNTING/DEPOSIT W/TRUSTEE-RESERVE $4,856,450 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $992181 Current Assets $8,962,700 TOTAL ASSETS $8,962,700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES 1 RECYCLED WATER LOAN ($182,377) DUE TO I DUE TO R/E ($187,119) DUE TO/DUE TO SIC ($4,028,890) L.T.DEBT ACCOUNTING/BOND ACR INTEREST PAYABLE $0 L.T.DEBT ACCOUNTING/BONDS PAYABLE ($31,500,000) Total Liabilities ($35,898,387) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $29,796,883 FUND EQUITY/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) l� 1`