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Home My WebLink About06.c. Approve April 2017 financial statements and investment reports CENTRAL CONTRA COSTA SANITARY DISTRICT 6.c. May 10,2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO,. Or et>x q FROM: JAMIE KING SUBJECT: O&M Variance An lysit", The following are brief year-to-date variance explanations through period ending April 30,2017: YTD YTD Favl(Unfav) 0&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. 0&M Expenses(variances>$11 OOK): 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 3420K 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 2,208,164 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$201K resulting in a savings of S1 99K.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 (O&M) Report Generated on May 1 0, 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 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 $650583,008 -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% $3,039,200 $521237 98.3% Total Revenue $26,292,981 $27,157,615 3.3% $68,038,930 $f 8,640,374 0.9% $89,817,200 $21,176,826 76.4% ci) Central Contra Costa Sanitary District Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) April 201'7 Fiscal Period 1812017 Report Generated on May 10, 2017 11:28:47 AM $80,000,000.00 - Budget � Actual $70,000,000.00 75,064,228 � ,111,770 $60,000,000.00 $63,921,666 B1;a4,812 $57,097,896 $50,000,000.00 -,8,830 $50,462P219 $40,000,000.00 $-44,47,5(}4 $41,257,378 $37,496,846 $30,000,000.00 $30,69,2+02- $34,760,587 $23,646;208 $28,694,889 $20,000,000.00 $22,2$0,246 $16,91,9'l $16,046,2811 $10,000,000.00 $9,77,004 $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 JAM Central Contra Costa Sanitary District Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE (O&M) April 2017 Fiscal Period 10/2017 Report Generated on May 10, 2017 11:28:47 AM 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) (511,669) 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 5375,506 ($15,864) -4.4% $3,429,75431584,585 $ ($154,831) -4.5% $4315.790 83.1% REPAIRS&MAINTENANCE $475,215 5324,694 5150,521 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% $515,627 $389,790 $125,837 24A% $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 3920,000 $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 S69,722 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 $9611485 13.8% $75,064,228 $69,912,639 $5,151,589 6.9% $89,810,918 77.8% Color Key: 0 to 10% over budget > 10% over budget M 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 AMApril 2017 Fiscal Period 10/2017 $2,500,000 ( Period'Budget $25,000,000 YTD Budget: []Period Actual Q YTD Actual $2,000,000 $20,000,000 1 ri $1,500,000 $15,000,000 $1,000,000 $10,000,000 t $500,000 $5,000,000 I ffl W�, $0 —�-- $0 , -,\IN v� X� �? .�,L \5 r .G �[0 YO, 0 �P9 00v Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $11773,103 $1,443,357 $329,746 $24,133.890 $221101,267 $2,032,623 ENGINEERING $1,302,937 $1,138,566 $164,371 $13,2291215 $12,290,946 $938,269 COLLECTION SYSTEM CAPS. $1,245,953 $1,089,380 $155,573 $11,834,955 $11,08Z495 $7521460 P l LANT OPERATIONS $2,233,783 $2,046,638 $187,145 $21,876,374 $21,178,615 $697,759 PUMP STATIONS $250,141 82045152 $45,989 $2,481,410 $2,485,194 ($3,784) RECYCLED WATER $146,541 558,881 $77,660 $1,508,384 $774,121 $734,263 Totals $5,952,458 $5,990,973 $961,485 $75,0547228 $69,912,839 $5315'1,589 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Deport Generated on May 10, 2017 11:26.-22 AM April 2017 Fiscal Period 10/2017 Department: ADMINISTRATION Category w Period Budget Perl Period Variance YTD Budget Budget 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% $15,6737019 83.7% CAPITALIZED ADM OVERHEAD ($3,597) ($5,476) $1,879 -52.2% � � x$35 970) x$26,857) {$9,113} 25.3�n ($43,166) 62.2/o 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 $130,723 $74,708 $56,021 42.9% $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 8k SUPPLIES $19.731 $4,268 $15,463 78.4% $188,977 $100,038 $88,939 47.1% $235,825 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 $1,7731103 $1,443,357 $329,746 18.6% $24,133,890 $22,101,267 $2,032,+823 8.4% $27,828,993 79.4% Fund#001 -Total Expenses $1,773,103 $1,443,357 $3291746 18.6% $241133,890 $22,101,267 $270321623 8.4% $271828,993 79.4% 0 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: ENGINEERING ., SALARIES&WAGES $748,077 $730,547 $17,530 2.3%4 $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°/x, CAPITALIZED ADM OVERHEAD ($282,846) ($282,116) ($730) 0.3% ($2,828,460) (S2,833,898) $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%fl 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 1043.0%0 $1003,810 $99,389 $1,421 1.4%m $121,000 82.1% OUTSIDE SERVICES $128,484 $19,209 $109,275 85.0% a $1,249,785 $771,578 $478,207 38. 103 $1,511,525 51.43°/a MATERIALS&SUPPLIES $29,705 $27,125 $2,5801 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 $97.7707 18.4% $591,238 73.2% ENGINEERING Total Expenses $1,302,937 $1,138,566 $1645371 12.6% $13,229,215 $12,290,946 $9381269 7.1% $15,899,140 77.3% Fund#001-Total Expenses $1,302,937 $1,138,565 $164,371 12.6°Io $13,229,.215 $121290,946 $9381269 7.1a/fl $15,899,144 77.3% Color Frey: 0 to 10% over budget > 10%over budget I IF Centra[Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11-26:22 AMApril 217 Fiscal Period 101017 Department: COLLECTION SYSTEM OPS. M i i SALARIES&WAGES $508,992 $446,687 $52,305 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% ($43,200) {$15,486} ($27,714) 64.2% {$51,854} 29.9% UTILITIES $11,615 $3,424 $8,191 70.5% $116.150 $107,810 $8,340 7.261 $139,400 77.3% REPAIRS&MAINTENANCE $175,957 $97,853 578,104 44.4% $1,154,570 $1,070,073 $84,497 7.3% $1,631,502 55.6% HAULING&DISPOSAL $10,916 $7,163 $3.753 34.4% 5109,160 $77,129 $32,031 29.3% $131,000 58.9% PROFESSIONAL&LEGAL SERV $416 $0 $416 100.0% 54,160 $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 $141887 ($2,982) -25.1% $124,224 $108,158 $16,066 12.9% $142,938 75.7% COLLECTION SYSTEM OPS.Total $1,245,953 $1,089,380 $155,573 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%a $111$34,955 $11,082,495 $752,460 6.4% $143472,053 76.6% Color Key: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 041 -RUNNING EXPENSE (O&M) Report Generated on May 1�, 20�217 11:26:22 AM April 2017 Fiscal Period 141217 Department: PLANT OPERATIONS r ■ SALARIES&WAGES $820,842 $794,395 $26.447 3.2% $8,208,420 $8,()31,768 $175,652 2.2°10 $9,850,196 $1.5°/0 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% ($212,800) ($104,995) ($107,805) 513.7°10 ($255,408} 41.1°10 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 $2,529,089 ($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 52.3% HAULING&DISPOSAL $31,485 $30,888 $597 1.9% $315,250 $317,418 ($2,168) -0.7% $378,250 83.9% PROFESSIONAL&LEGAL SERV $541 $0 $541 1130.0% $5,410 $1,941 $3,469 64.1% ,$6,500 29.9% OUTSIDE SERVICES $26,874 $18,900 $7,974 29.7010 $268,740 $107,721 $161,0119 59.9% $322,550 33.4% MATERIALS&SUPPLIES $57,073 $39,577 517,496 30.7010 $568,730 5554,903 $13,827 2.4% $685,000 81.0% OTHER EXPENSES $59,409 $17,863 341,546 69.9% $549.382 $534,562 S14,820 2.7% $713,149 75.0% PLANT OPERATIONS Total Expenses $2,233,783 $2,046,638 $1875145 5.4% $21,876,374 $21,178,615 $697,759 3.2% $25,807,177 79.0% Fund#001 -Total Expenses $2,233,783 $2,046,638 $187,145 8.4% $21,876,374 $211178,615 $697,759 3.2% $25,807,177 79.0% 09 Color Key: 0 to 10% over budget > 10% over budget Central Contra Costa Sanitary District e ■ s Expense Report - By Department ISTD Fund: 001 -RUNNING EXPENSE (O&M) Report Generated on May 10, 2017 11:26:22 AM April 2017 Fuca! Period 1012017 Department: PUMP STATIONS SALARIES&WAGES $76,706 $73,662 $3,044 4.0% $767,060 $782.159 ($15,099) -2.0°Q $920,480 85.0°Ia 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 SO $35,833 100.0% $358.330 $290,697 $67,633 18.9010 $430,000 67.6% UTILITIES $43,211 $49,951 ($6,740) -15.6% S432,110 $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% HAULING&DISPOSAL $733 $829 ($96) -13.0% o $7,330 $7,981 ($651) -8.9% $8,80[7 90. /Q 7 OUTSIDE SERVICES $5 341 $750 $5,591 88.2% $63,410 $31,124 $32,286 50.9°fry $76,100 401.9% MATERIALS&SUPPLIES $3,466 $653 $2,813 81.2% $34,660 $27,967 $6,693 19.3% $41,600 67.2% OTHER EXPENSES 52,751 $5,244 (S2,493) -90.6% '$27,510 $35,241731 % S7, � } ', $33,059 106. r'o 6 PUMP STATIONS Total Expenses $250,141 $204,152 $45,989 18.4% $2,481,410 $2,485,194 ($3,784) -0.2% $3,001,836 52.8% Fund#001-Total Expenses $250,141 $204152 $45,989 18.4% $2,481,410 $2,4857194 ($3,784) -0.2% $3,001,836 82.8% (0 0 Color Ivey: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District --------------- ------------ Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) April �0�� Fiscal Period 1012017 Report generated on May 10, 201 11:26-22 AM Department: RECYCLED WATER r M SALARIES&WAGES 563,590 $25.613 $37.977 59.7°1° $635,900 $301,513 $334.287 52.5°1a $763.147 39.5% EMPLOYEE BENEFITS $39,758 $22,702 $17,056 42.9% $397,580 $212,749 $184,831 46.5% $477,148 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 82,498 $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% S11,660 $16.982 ($5,322) $14,000 121.3% OUTSIDE SERVICES $16,873 $2,670 514,203 84.2% $168,730 $13,938 $154,792 91.7% $202,500 6.9% MATERIALS&SUPPLIES $488 SO ,$488 100.0% $4.880 52,025 $2,855 58.5% $5,900 34.3% OTHER EXPENSES $58+6 $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 45.7% $1,801,719 43.0% Color Key: 0 to 10'% over budget > 10%over budget M Central Contra Costa Sanitary District Proterfing public health dnd the envifronment 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 I CASH 5238,489 CASH ACCOUNTS I PAYROLL CLEARING $22,973 CASH ACCOUNTS I PETTY CASH $3,400 DUE FROM I DUE FROM DEBT FUND $187,119 DUE FROM I DUE FROM SIC $104.588,118 DUE FROM I DUE FROM SII $4,507,849 INVENTORY/SUPPLIES&MATERIAL INV $2,033,894 PREPAID ACCOUNTS I PREPAID CAFETERIA PLAN $46.104 PREPAID ACCOUNTS/PREPAID EXPENSES $947,689 PREPAID ACCOUNTS i PREPAID INSURANCE $11437 PREPAID ACCOUNTS/PREPAID RETIREMENT $6,662,226 RECEIVABLE ACCOUNTS/AIR-SSC DIRECT BILL $575,090 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $268,183 RECEIVABLE ACCOUNTS i ACCOUNTS RECEIVABLE-COBRA $1,237 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $10.853 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100,105 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION AIR $2,694 Current Assets $120,207,461 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS/ACC DEPR-CONTR I B ASSETS ($57,268,866) CONTRIBUTED FIXED ASSETS/CONTRIBUTED SEWER LINES $154,863,632 FIXED ASSETS C.I.P.I CONSTRUCTION IN PROGRESS $24,480,982 FIXED ASSETS 1 ACC DEPR-BUILDINGS ($11,617 825) FIXED ASSETS I ACC DEPR-FU RN&EQUIP ($3,188,890) FIXED ASSETS I ACC DEPR-OUTFALL ($3,465,586) FIXED ASSETS I ACC DEPIR-PUMPING STATIONS ($30.884,104) FIXED ASSETS I ACC DEPR-SEWAGE COIL SYS ($64,587,613) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($210,866,708) FIXED ASSETS I ACC DEPR-VEHICLES ($4,705,437) FIXED ASSETS/ACCUM DEPRC-RELY WATER ($8,060,810) FIXED ASSETS I BUILDINGS $42,412,648 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 $56,270,149 FIXED ASSETS/RECY WATER INFRASTRUCTURE 519,215,350 FIXED ASSETS I SEWAGE COLLECTION FACIL $341,412,323 FIXED ASSETS 1 TREATMENT PLANT $323,360,945 FIXED ASSETS I 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/SALES TAX PAYABLE ($1,635) CURRENT LIABILITIES I ACCOUNTS PAYABLE (5177,685) CURRENT LIABILITIES/ACCRUED CCMPENSATED ABS_ ($3:946,751) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1,106,808) CURRENT LIABILITIES I CAFETERIA PLAN PAYABLE (S24,873) CURRENT LIABILITIES I MISC DEPOSITSILIABILITIES ($103,539) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING ($51158) CURRENT LIABILITIES 1 PERMIT CLEARING Central Contra Costa Sanitary District Protecting public health and the environment Balance Sheet Fund:001-RUNNING EXPENSE(OW) April 2017 Fiscal Period 1012017 Summarized by Account Report Generated on May 10,2017 11:23-34 AM CURRENT LIABILITIES r REFUNDABLE DEPOSITS ($37.330) CURRENT LIABILITIES I RETIREMENT CONTR 119 WH ($1,705,112) CURRENT LIABILITIES I VVORKERS'COMP INS PAYABLE $48,317 DEF.COMP.CONTRIB VVIH I ICMA ($1,694) DUE TO/DUE TO DEBT FUND ($3,748,310) DUE TO/DUE TO S/C ($92,981,106) DUE TO I DUE TO S11 ($4:320,000) LIABILITIES-LONG TERM!PENSIONIINFLOVV/OUTFLOVV ($88,679,765) MEDICAL LIABILITIES/DELTA DENTAL $135 MEDICAL LIABILITIES/DISABILITY INS ($238) MEDICAL LIABILITIES i HEALTH NET $0 MEDICAL LIABILITIES I KAISER PERMANENTE $1 784 MEDICAL LIABILITIES/LIFE INS $46 MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $2,144 MEDICAL LIABILITIES I 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 i 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 ($75,301,279) YEAR TO DATE REVENUES I REVENUE SUMMARY ($G8,640.374) Total Fund Equity ($540,008,267) TOTAL LIABILITIES AND FUND EQUITY ($736,212,496) CENTRAL CONTRA COSTA SANITARY DISTRICT May 10,2017 TO-. THE BOARD OF DIRECTORS VIA: THEA VASSAL L0C5r4:z-,(,1V FROM: JAMIE KING n SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending April 30,2017: YTD YTD Favl(U of av) 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 SIG Expenses: Budget Actual Remaining %Spent Total 36,8081756 24,381,457 12,427,299 66.2% Excludes 15/16 carry-over(53,084,886) Central Contra Costa Sanitary District - ---------- - ---------- Revenue Report MTD Fund: 002-SEWER CONSTRUCTION (Capital) April 2017 Fiscal Period 10/2017 Report Generated on May 10,2017 11:30:03 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 $41082,600 $4,450.075 9.0% $10,5831600 $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% $27,629,810 $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: 4/30/2027 PERIOD 10/2017 A B C(A-B) Q E F(C+D+E) G H(F-G) rBUDGETS JECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROD { EXPENDITURES PROJECT APPROVED A01USTlVIENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE 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 ,753,213 17,317,686 11435,527 17,925,105 5001000 19,860,632 14,4700993 50389,640 TYPE TP Treatment Plant 27,396,360 26,4224055 974,305 13,125,000 1,429,000 15,528,305 6,925,402 8,602,881 TYPE GI General Improvements 6,604,612 6,129,558 475,054 3,808,651 - 4,283,705 2,556,159 11727,544 TYPE RW Recycled Water 1,262,977 11062,977 200,000 500,000 11,000 711,000 428,903 282,095 CIB Contingency - - - 7.1450,000 1,+4400000 10,000 - 10,000 TOTAL DISTRICT 54,017,162 $ 50,932,276 $ 3,084,886 $ 36,808,756 $ 500,000 $ 40,393,642 $ 24,381,457 $ 16,!312,160 Col."E"Blue: Supplemental authorization from S/C per Board of Directors position paper 4/6/17 6.1. -- 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) ffBUDGETS JECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROD EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE 2075-16) PYS(FY 2015-16) CARRY-FQRWARD 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 2671,200 198,131 +69,069 5982 a Pipe Burst Blanket Contract 708,000 702,031 5,969 - 3000000 305,969 3,594 302,379 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 251704 - 25,704 17,255 8,449 6602 South Jackson CAD 80,000 29,602 50,398 253,857 304,265 282,243 22,022 8403* Buchannan Air Pump St Replacement 83 83 - - - - 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 8,900,040 500,000 14,005,368 7,592,063 2,413,305 8414* Moraga PS Chopper Pump 19,964 19,964 - - - 8415 Martinez Ph 4 Sewer Renovation 30922,000 3,844,257 770743 51000 (5,000) 77,743 10,065 67,678 8417 Survey Monument Install 200,000 1850918 14,082 50,000 64,082 14,717 49,365 8418 Collection System Modeling 1,041,600 1,040,070 10I'530 200,000 201,530 86,163 115,367 8419 Collection System Planning LT 470,000 462,421 7,579 200,000 207,579 165,373 42.,246 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 2321403 107,597 545,000 652,597 389,844 262,757 8423 N.Orinda Sewer Renovation Phase 6 10258,500 974,916 283,584 2,154,000 (195,000) 2,242,584 10793,866 448,718 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 8434 Lafayette Sewer Renovation Phase 11 150,000 135,650 14,350 500,000 514,350 4810110 33,240 8431 Collection System Master Plan 5400556 540,556 - 670,000 670,000 534,813 135,187 8433 S.Orinda Sewer Renovation Phase 6 - - - 12,000 90,238 102,238 28,386 730852 8434 Urgent Projects 60,000 57,887 2,113 - 440,000 442,113 180,498 261,615 8435 WC Sewer Renovation Phase 12 - - - 150,400 (150,000) - - _ 8436 Moraga/Crossroads PS Project 50,000 27,677 22,323 400,004 422,323 1170799 3040524 8437 Martinez Sewer Renovation Phase 5 150,004 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 78,651 Rounding 1 Total FY 2016-17 CS Amount $ 180753,213 170317,686 1,435,527 17,925,105 5000000 19,860,632 14,470,993 51359,640 * Italic Projects open but not in 08for 16112' Cal."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: Su lemental authorization eer position paper 4/6/17 6.1. 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 14)2017 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2416-17 FY 2016-17 FY 2016-17 FY 1.6/17 TYPE TP Treatment Plant 7285 Primary Treatment Renovationf � 14,868,112 14,695,729 172,383 50,000 222,383 22(],440 1,943 7286 Centrifuge&Cake Pumps 12.8,000 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 2,750,109 7292 Switchgear Refurbishment-Ph.2 320,000 280,596 39,404 100,000 139,404 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 1620338 19,799 142,539 7310 Piping Renovations-Phase 9(Closed in FY 2015-16) 1,569,410 10569,410 - 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 81,955 8,044 800,000 (800,000) 8,044 5,510 2,534 7314 Urgent Repairs5,000 - 5,000 110,000 115,000 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 91,1.79 (1,1.79) 50,000 578,000 626,821 226,129 400,692 7322 Fire Protection System Ph.2 240,000 88,898 151,102 600,000 f + 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 1,743,828 453,442 1,290,386 7329 MHF Burner Upgrade 10x,000 46,385 53,615 270,000 323,615 80,531 243,084 7330 Piping Renovation Phase 9 - - - 241,000 241,000 1.87,903 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 1,712,568 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 I ---- (22) 1 Total FY 2016-17 TP Amount $ 27,396,360 26,422,055 974,305 13,125,000 1,429,000 15,528,35 6,925,402 81602,881 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\GMTEMP11Financials 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 B C(A-B) D E F(C+D+E) G H(F-G) PROJ PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL NO PROJECT TITLE BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET PYS(FY 2015-16) PYS(FY 2015.16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE G1 General Improvements 8207 General Security and Access $ 47,616 47,616 - 80,000 80;000 80,000 8227 GD1 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 SIVIMS Replacement(Closed Project FY 2015-16) 973,222 973,222 4,665 (4,665) - - - 8233 CSOD Facility Improvements 173,697173,697 25,000 25,x0025,040 8234 HOB Improvements 637,025 637,025 8236 District Easements 123,382 123,382 - 447,000 4470000 428,072 18,928 8237 Buffer and Rental Improvements 266,816 266,816 - 15,000 4,665 19,665 31,003 (11,338) 50,000 8238 Asset Management 1,047,921 1,047,921 - S0,000 62,857 (12,SS7) 8 8239 POD Office Improvements 477,356 477,356 - 00,000 141,264 941,264 818,893 122,371 8240 IT Development 120,410 (80,000) 40,410 - 40,410 1,518,794 10132,628 386,166 900,000 1,286,166 373,422 912,744 8242 CMMS Replacement 385,470 385,470 - 1341PO20 155,510 289,530 196,271 93,259 8243 Server Room Relocation 102,204 102,204 - 650,000 (296,774) 353,226 82,734 270,492 8516 District Equipment Acquisition 450,000 421,112 28,888 76,000 104,888 79;426 25P462 8517 Vehicle Replacement Program - - - 524,000 524,000 477,513 46,487 9999 Capital Project Clearing(Accounting Use Only)" 60,000 - 60,000 - 60,000 (3) 60,003 Rounding 11 1 1 1 (2) Total FY-2016-17 GI Amount $ 6,604,612 $ 6,129,558 475,054 3,808,651 4A3,705 2,556,0159 1727)544 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\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 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 2.1,636 7306 Zone 1 Recycled Water 430,079 430,079 - 37,815 37,815 23,868 13,947 7344 Recycled Water Planning - - - 102,185 102,185 36,272 65,913 7345 Filter Plant 108,681 108,681 - 200,000 (8,000) 192,000 86,668 105,332 7346 Surge Analysis 1.6-17 - - - 55,000 55,000 - 55,000 7347 Rew Automated Fill Station 87,32.7 87,327 - 15,000 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 (2 Total FY 2016-17 RW Amount $ 1,2620977 1,062,977 200,000 500,000 11,000 711,000 428,903 282,095 f CONTINGENCY-ALL PROGRAMS 1,00,000 104401000 10,000 100000 GRAND TOTAL 54,017,162 50,932,276 3,084,886 36,808,756 500,000 40,393,642 24,581,457 16,012,160 N:1Accounting\GMTEMP11,Financials and Closing\2017 Financials\Capital Project report-Period 10 FY 16 17 April 17 FY 16-17 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 4/30/2017 r Position Position Position Paper /1/17 I�"l �.� 1 �'� �Paper '1 �� Supplemental .0 6/16 11.h. .03 � 10/27/16 11/18/16 11/21/16 12/14/16 12/1/16 12/19/16 01/06/17 Auth. position PR J. PROJECTS 7.h, Paper 4/6/17 6.11 TOTAL 7286 Centrifuge & Cabe Pumps (400,000) (400,000) 7291 Pump & Blower Bldg, Seismic Upgrade 829,000 829000 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 Revw Automated Fill Station 191000 197000 7345 Solids Handling Facility Improvements 15001000 4500000 1,050,000 8207 General Security and Access 80,000 801000 8238 Asset Management 1410264 141,264 8239 POD Office Improvements (80,000) (8,0•'00'0, 8242 CMMS Replacement 155,510 155,510 8243 Server Room Relocation (155,510) (141,264.) (296.0774) 8420 Development Sewerage 5001000 500,000 8423 N. Orinda Sever Renovation Phase 6 (95,,000) (95,.000) 843.5 WC Seger Renovation Phase 1 (150,000) 15 01-000) 8437 Martinez Sewer Renovation Phase 5 150,000 150,000 8439 Miner Road Seger Repairs 2017 05,000 95,000 Contingency (829.rOOCI (150,000) (11.,000) (450,000) (11440.0000): Add'] Budget from Sewer Construction Fund (500,.000) (500,000) Total 00 . 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 Maturi!y YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAI F 8186-2/90 -- 1 (1) 33,000,000 0 33,000,000 33,000,000 33,024,246 42-86% 9,692.05 58P177-86 67,869.91 913 ABBEY YCD 04/27116 04127117 0 1.18 0 6,000,000 (5,000,000) 0 0 0.00% 4,261.11 441905-59 49,166.70 914 US Gov't T-Bill 12122/16 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 12/22116 12107/17 230 0.84 4,960,139 5,000,000 5,000,000 4,970,900 6.49% 3,416-67 11,688.90 15,005.57 916 US Gov't T-Bill 12122/16 12/07/17 230 0.84 4,960,139 5,000,000 5,000,000 4,970,900 6.49% 3,416.67 11,688.90 15,005.57 917 US Gov't FHLB 12122116 07/20117 90 0.64 4,981,626 5,000,000 5,000,000 4,990,650 6.49% 2,626.00 8,750.00 11,375.00 918 US Gov't FHLB 12122116 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 11,375.00 919 US Gov't FHLB 12122/16 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 11,375.00 920 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 11,376.00 921 Union Bank of CA YCD 12/22/16 06120/17 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 07/19117 79 1.29 3,974,400 4,000,000 4,000,000 3,990,081 5.19% 4,243.09 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) 96,606.44 96,506.44 41,946.26 289,540.01 331,486.27 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. (;DU Central Contra Costa Sanitary District Protecting pubfic health and the environinent 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/TEMPORARY INVESTMENTS 577,000,000 DUE FROM i DUE FROM DEBT FUND $4,028.890 DUE FROM Y DUE FROM RIE $92,981,106 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $71,389 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $89,122 RECEIVABLE ACCOUNTS!CAD RECEIVABLE 5252,094 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 I SALES TAX PAYABLE ($1,798) CURRENT LIABILITIES 11 ACCOUNTS PAYABLE (5719,769) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE (5383,2811) CURRENT LIABILITIES J1 REFUNDABLE CONST BONDS ($220,405) DUE TO/DUE TO DEBT FUND ($258,760) DUE TO I DUE TO RIE ($104,588,118) DUE TO/DUE TO Sii ($97) LIABILITIES I UNEARNED INTEREST ($118,740) Total Liabilities J$106,290,967) Total Fund Equity EXPENDITURE SUMMARY I TRANSFER TO CIP ($24,381,451) FUND EQUITY I AVAILABLE FUND BALANCE ($66,991,817) FUND EQUITY I EXPENDITURE SUMMARY $24,381,451 YEAR TO DATE REVENUES f REVENUE SUMMARY ($27.468,159) Total Fund Equity ($94,459,976) TOTAL LIABILITIES AND FUND EQUITY ($200,750,943) /I e7— 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 1012017 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 $970,802 4.4% $1,005,375 $34,573 96.6% - - Central Control 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 A,11,11 f ,$250,000 Period Budget $2,000,000 0 YTD Budget Period Actual 0 YTD Actual $200,000 $1,500,000 $150,000 $1,000,000 $100,000 ! - $50,000 $500,000 $o --- -_ ------ -rQ Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ry_ 51111830 $202,266 ($90,430) $11093,300 $300,186 $893,114 Totals $1119830 $202,2+66 ($90,438) $1,693,300 $800J86 $893,114 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 003-SELF-INSURANCE April 2017 Fiscal Period 1412017 Report Generated on May 10, 2017 11:25:22 AM Department: INSURANCE&OTHER EXP $2,249 $187,849 ($185,600) -8,252.5% $597,490 $728,742 ($131,252) 1'. $602,000 121.1% GENERAL&AUTO LIABILITY $95,832 814,417 $81,415 85.0% $958,320 $71,444 $886,876 92.5% $1,150,000 6.2%Q EMP RELATED&POLLUTION $13,749 $0 $13,749 100.0% $137,490 $0 $137,490 100.0% $165,000 0.0%p Total Expenses $111,830 $202,266 ('$90,436) -80.9%g $1,693,300 $800,186 $8933114 52.7% $1,917,000 41.7% Fund#003-Total Expenses $111,830 $2021266 ($90,436) -80.9% $1,693,300 $800,186 $893,114 52.7% $1,917,000 41.7%fl Color Key: 0 to 10% over budget > 10%over budget M 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 10199- ------- 1 (1) 6,200,000 3,200,000 3,000,000 6,200,000 61204,555 100-00% 3,254.79 295674-35 32,929.14 (3) 6,200,000 3,200,000 3,000,000 6)200,000 67204,555 100-00%. 3,254.79 299674.35 32,929.14 (2) (159.53) (159.53) 3,254.79 29,514-82 327769.61 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. Central Contra Costa Sanitary District 1 Protecting public health •the ■ M 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 I CASH $482,638 CASH ACCOUNTS I TEMPORARY INVESTMENTS $6,200,000 DUE FROM I DUE FROM R/E $4,320,000 DUE FROM/DUE FROM SIC $97 RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R $14,669 Current Assets $11,017,404 TOTAL ASSETS $11,017,404 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES/ACCOUNTS PAYABLE $o CURRENT LIABILITIES/GASB10 ACTUARIAL RESERVE ($1,5007000) DUE TO I DUE TO RIE ($4507,849) Total Liabilities ($6,007,849) Total Fund Equity FUND EQUITY I EMPLOYMENT/POLLUTION RJSK ($5,000.000) FUND EQUITY I EXPENDITURE SUMMARY $800,186 FUND EQUITY I INS PREMS/CLAIMStLAVVSUITS $161,061 YEAR TO DATE REVENUES I REVENUE SUMMARY ($970,802) Total Fund Equity ($5,009,5551 TOTAL LIABILITIES AND FUND EQUITY ($117017,404) Central Contra Costa Sanitary District ------- ---- .......------ ------------ Revenue Report MTD Fund: 004-DEBT SERVICE Report Generated on 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 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% $3$745,560 $3,745$560 0.0% $3J90,807 $46,247 98.8% JAE% Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 404 - DEBT SERVICE April 2017 Fiscal Period 10/2017 Report Generated on May 10, 2017 11:26:22 AM $1 E Period Budget $1,000,000- 0 YTD Budget [�Period Actual [] YTD Actual $800,000 $0 $600,000 $0 - i $400,000 3 ($0) $200.1000 4$1� $0 - -- ----- ---- ---- -- -- -- r Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 0 $0 $884,155 $884,364 {$209} Totals 0 $0 $o $8849155 $884,364 ($209) 002 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004-DEBT SERVICE Repan generated on May 10, 2017 11:25:22 AM April 2017 Fiscal Period 1012017 Department: 41 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% $1,313,051 67.4% Fund#004-Total Expenses $0 $0 $0 0.0% $884,155 $884,364 ($209) 0.0% '$1,313,451 67.4% 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 M Central Contra Costa Sanitary District Profecdqg public heallh and the environment Balance Sheet Fund:004-DEBT SERVICE April 2017 Fiscal Period 10/2017 Summarized by Account Report Generated on May 10,2017 11:23:34 AM TOTAL ASSETS Current Assets DUE FROM I DUE FROM R/E $3,748,310 DUE FROM i DUE FROM SIC $258,760 L.T.DEBT ACCOUNTING I DEPOSIT VWTRUSTEE-RESERVE $4.856,450 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A!R $99,181 Current Assets $8,962,700 TOTAL ASSETS $8,962,700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN ($182.377) DUE TO/DUE TO RIE ($187,119) DUE TO!DUE TO S/C ($4,028,890) L.T.DEBT ACCOUNTING/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 I AVAILABLE FUND BALANCE $29,796,883 FUND EQUITY I EXPENDITURE SUMMARY $884.364 YEAR TO DATE REVENUES/REVENUE SUMMARY ($3,745,560) Total Fund Equity $26,935fi86 TOTAL LIABILITIES AND FUND EQUITY ($8,962,700)