Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
07. Review May 2017 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT 70 June 14,2017 TO: THE BOARD OF DIRECT RS VIA: THEA VASSALLO FROM-. JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending May 31,2017: YTD YTD Fav/(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 billing of sewer service charge,permit&application fees and side sewer inspection fees higher than Total 68,252,045 68,943,712 691,667 budgeted. 0&M Expenses(variances>$100K): Total Labor Charges 61,765,853 59,248,015 2,517,838 Due to vacant and open positions which are budgeted and are filled later in the fiscal year resulting in savings. Chemicals 1,705,902 1,187,510 518,392 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 3,789,396 3,969,213 (179,817.) 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 4,505,283 3,744,082 761,201 Lower due to some budgeted expenses have not yet occurred or are underspent. Professional&Legal Svc 567,348 411,776 155,572 Lower mostly due to lower Legal expenses thus far in the fiscal year. Outside Services 3,641,546 2,362,132 1.279,414 Lower mostly due to lower than budgeted Technical Services expense in all departments other than CSO. Materials&Supplies 1,889,588 1,669,406 220,182 All line items with the exception of Operating Supplies have been underspent thus far. We anticipate the usage to be higher in the last month of the fiscal year. Other Expenses 2,392,044 1,794,009 598,035 The budgeted amount for Board election expense is$400K. The actual amount was$201 K resulting in a savings of$199K. Public Information,Tuition Reimbursement, Professional Expense Reimbusement and Technical Training expenses comprise the bulk of the remainder of the variance. All Other 1,894,434 1,801,695 92,739 Multiple account categories. Lower than budgeted expenses thus far for Director Fees&Expenses and Hauling&Disposal accounts. Total 82,151,394 76,187,838 5,963,556 Central Contra Costa Sanitary District .....-------- Revenue Report MTD Fund: 001 -RUNNING EXPENSE(OW) May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7-.41-.22 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0,0% $14,790,000 $14,790,000 0.0% HHW $7,000 58.456 20.8% 577,000 $78,860 2.4% 5888,000 5809,140 8.9% Sewer Service Charges $9,584 $34,309 258.0% $65,642,174 $65,617,317 0.0% $71,100,000 $5,482,683 92,3% Other S196.531 $260,573 32.6% 52,5132,871 53,24-7.536 28.2% $3,039,200 ($208,336) 106.9% Total Revenue $213,115 $303,338 42.3% $68,252,045 $68,943,712 1.0% $89,817,200 $20,873,488 76.8% 90 AfmI FL Central Contra Costa unitary 131-strict - Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 1112017 Report Generated on Jun 14, 2117 7:45:17 AM $90,000,000.00 Budget -Actual $80,000,000.00 ,151,394 __2 ,0'}4,228 _-X76,187,830 $70,000,000.00 11 1,770r f-S65,912,639 $60,000,000.00 $63,921,5f�0 ,--,$-57,0,97,896 $50,000,000.00 ,7-x;830 x$50.462,219 44504$40,000,000.00$40,000,000.00 ' $37,4 $41,257,378 $30,6 9 $34,750,587 $30,000,000.00 - $23,6 G_2 $28,694,889 $20,000,000.00 ---$22,280,246 $10,000,000.00 $9,194,118 $0.00 Jul(1)2016 Aug(2)2018 Sep(3)2015 Oct(4)2016 Nov(5)2015 Dec(6)2016 ,Jan(7)2017 Feb(8)2017 Mar(9)2017 Apr(10)2017 May(11)2017 Fiscal Periods Central Contra Costa Sanitary District ---------- ------ ---- Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7:4517 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,763,192 $2,688,231 $74,961 2.7% $30,395,112 $29,027,083 $1,368,029 4.5% $33,158,707 87.5% EMPLOYEE BENEFITS 52,706,774 $2,548,078 5158.696 5.9% 534,803,214 533,508,441 $1,294,773 3.7% $37,511,904 89.3% CAPITALIZED ADM OVERHEAD ($312,043) ($306,278) ($5,765) 1.8% ($3,432,473) ($3,287,514) ($144,959) 4.2% ($3,744,593) 87.8% DIRECTOR FEES&EXPENSES 514,045 $14,099 (S54) -0.4% 5154.495 5125.023 529,472 19.1%© $168,555 74,2% CHEMICALS $194,982 $38,607 $156,375 80.2% $1,705,902 $1,187,509 $518,393 30,4% $1,920,000 61.8% UTILITIES $359,642 $384,629 (524,987) -6.9% $3,789,396 $3,969,213 ($179.817) -4.7% $4,315,790 92.0% REPAIRS&MAINTENANCE $537,715 $479,723 $57,992 10.8% $4,505,283 $3,744,083 $761,200 16.9% $5,222,852 71.7% HAULING&DISPOSAL $83,049 $47,760 $35,289 42.5% $819,939 $756,673 $63,266 7.7% $941.050 80.4% PROFESSIONAL&LEGAL SERV 551,721 $21,984 $29,737 57.5% $567,348 5411.774 $155,574 27.4% $630.750 65.3% OUTSIDE SERVICES $318,191 $153,968 $164,223 51.6% $3,641,546 $2,362,129 $1,279,417 35.1% $3,980,175 59.3% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $920.000 $920,000 $0 0.0% $920,000 100.0% MATERIALS&SUPPLIES $174,970 $130,934 $44,036 25.2% $1,889,588 $1,669,403 $220,185 11.7% $2.100,025 79.5% OTHER EXPENSES $194,928 $73,454 $121,474 62,3% $2,392,044 $1,794,013 $598,031 25.0% $2.685,703 66,8% Fund#001-Total Expenses $770873166 $6,275,191 $811,975 11.5% $82,151,394 $761187,830 $5,963,564 7.3% $8978101918 84.8% Color Key- 0 to 10% over budget > 10% over budget L44L,- Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2417 Fiscal Period 1112.817 Report Generated on Jun 14, 2017 7.47.04 AM S2,500,000 Period Budget S30,000.000 YTD Budget Q Period Actual ❑ YTS?Actual 52,000,000 $25,000,000 $20,000,000 $1,50,000 - $15,000,000 S1,000,fi00 $10,000,000 5$00,000 ` - S5,000,000 - --- - - so Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $11810,311 $1,587,473 $222,838 $25,944.201 $23.688,740 $21255.461 ENGINEERING $1,302,937 $1,216,727 $86,210 $14,532,152 $13,507,673 $1,024,479 COLLECTION SYSTEM OPS. $1,268,453 $1,186,298 $82;155 $13:103,408 $12.268,793 $834,615 PLANT OPERATIONS $2,308,783 $1,997,634 $311;149 $24,185,157 $23,176,250 $1,008,907 PUMP STATIONS $250,141 $210,447 $39,694 $2,731,551 $2,6951641 $35,91 0 RECYCLED WATER $146,541 $76,513 $69,928 $1,554,925 $850,734 $804,191 Totals $7.087,166 $59275,191 $811,975 $82,151,394 $753187,830 $559633564 N 1 Centralvn . C tra Costa Sanitary District MAO Expense Report 4 By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 1112017 Report Generated on Jun 14, 2017 7:47,04 AM Department: ADMINISTRATION category Period Budget Period Actual Period VarianAe YT13'Budget at YTD Variance % Annual % i 1 R SALARIES&WAGES $544,985 $532.207 $12,778 2.3% '$5,994,835 $5.762,241 $232,594 3.9%Q $6,539,925 88.1% EMPLOYEE BENEFITS $886,984 $767,425 $119,559 13.5% 514.785,524 $13.891.222 $894,302 6.0% $15,673,019 88.6% CAPITALIZED ADM OVERHEAD ($3,597) ($1.734) ($1,863) 51.8%0 (539,567 0 } ($28,591} ($10,976} 27.7 la ($43,166) 66to .2 DIRECTOR FEES&EXPENSES $14,045 $14,099 ($54) -0.4% $154,495 $125.023 529,472 19,1% $168,555 74.2% UTILITIES 57,920 $8,444 ($524) -6.6%v $87,120 $99,979 ($12 4 ,859) , $95,040 �#05. 102 REPAIRS&MAINTENANCE $69,866 $137,554 ($67,688) -96.9% $768,526 5681,016 $87,510 11.4% $838,450 81.2% PROFESSIONAL&LEGAL SERV $39,517 $21,984 $17,533 44.4% $433,104 $287,713 $145,391 33.6%0 $484,250 59.4% OUTSIDE SERVICES $1130.729 $73,637 $57,092 43.7% $1,614,519 $1,239,976 5374,543 23.2% $1,760,800 70.4% SELF-INSURANCE EXPENSE $0 $0 $D 0.0% $920,000 $920,000 $0 0.0%0 $920,000 1 D0.0% MATERIALS&SUPPLIES $19,731 $8,876 $10;855 55.0% $208,708 $108,914 $99,794 47.8% $236,825 46.0% OTHER EXPENSES $100,131 $24,981 $75,150 75.1% $1,016.937 $601,245 $415,691 40.9% $1,155,295 52.0% ADMINISTRATION Total Expenses $1,810,311 $115877473 $222,838 12.3% $25,944,201 $237688,740 $2,255,461 3.7% $27,828,993 85.1% Fund#001-Total Expenses $1,810,311 $1,587,473 $2221838 12.3% $25,9447201 $23,688,740 $272551461 8.7%p $27,828,993 85.1% 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) May 2017 Fiscal Period 1112017 Report Generated on Jun 14, 2017 7:47;04 AM Department: ENGINEERING all i r• / � i R` SALARIES&WAGES 5748.077 5749.580 (5 1,483) -01% 58,228.847 57,999.722 $229,125 2.8% 58,976.971 89.1% EMPLOYEE BENEFITS $579,172 $592.981 ($13,809) -2.4% $6,370.892 $6,403.332" ($32,440) -0.5%c $6,950,521 92A% CAPITALIZED ADM OVERHEAD ($282,846) ($275,34$) ($7,498) 2.7% (53,111,36$) ($3,109,246) (52,066) 0.1% ($3,394,165) 91.6°/0 UTILITIES $14,757 $14,395 $362 2.5% $162,327 $153.786 $8,541 5.3% $177,100 86.8% REPAIRS&MAINTENANCE $15,446 $2.031 $13,415 86.9% $169,906 $69,493 $100,413 59.1% $185,400 37.5% HAULING&DISPOSAL $39,915 $35,085 54,830 12.1% $345,065 $341,470 $3,595 1.0% $423,000 80.7% PROFESSIONAL&LEGAL SERV $10,081 $0 $10,081 100.0% $110,891 $99,389 $11,502 14.4% $121,000 82.1% OUTSIDE SERVICES $128.484 $53,541 $74,943 58.3% $1,378,269 $825,119 $553,150 40.1%0 $1,511,525 54.6% MATERIALS&SUPPLIES $29.705 $30,067 ($362) -1.2% $326,755 $277,603 $49,152 15.0% $356,550 77.9% OTHER EXPENSES $20,145 $14,415 $5,731 28.4% $550,506 $447,005 $103,501 18.8% $591,238 75.6% ENGINEERING Total Expenses $1,302,937 $1,216,727 $86,210 6.6% $14,532,152 $13,507,573 $1,024,479 7.0% $15,899,140 85.0% Fund#003-Total Expenses $1,302,937 $1,216,727 $86,210 6.6% $14,532,152 $13,507,673 $1,024,479 7.0% $153899,140 85.0% Color Ivey: 0 to 10`/0 o er budget > 10%over budget Central Contra Costa Sanitary District Aim Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 11!2017 Report Generated on Jun 14, 2017 7:47:04 AM Department: COLLECTION SYSTEM OPS. t- SALARIES&WAGES $508,992 8482,600 525,392 5.2% 85.598,912 $5.225,795 5373,197 6.7% S6,107.988 85.6% EMPLOYEE BENEFITS $457,075 $420,886 $35,189 7.9°/0 $5,(]27,825 $4.683,373 $344,452 6.9°lo $5,4$5,229 85.4°!fl CAPITALIZED ADM OVERHEAD ($4,320) ($16,428) $12,108 -280.3°Ia o (547.52®) (531.914) (515,605) 32.810 ($51,854) 61. /05 UTILITIES $11,615 $20,293 (58,678) -74.7% $127,765 $128,103 ($338) -0.3% 8139,400 91.9% REPAIRS&MAINTENANCE $198,457 $218,498 ($20,041) -10.1% S1,353,027 $1,288,571 564.456 4.8% $1,631,502 79.0% HAULING&DISPOSAL $10,916 $924 $9,992 91.5%Q $120,076 $78,054 $42,022 35.0% $131,000 59.6%v PROFESSIONAL&LEGAL SERV $416 $0 $416 100.0% $4,576 S5.750 (51,174) 25.6%, $5,000 115.0% OUTSIDE SERVICES $8,890 $12,975 ($4,085) -45.9% $97,790 $130,436 ($32,646) -33.4% $106,700 122.2°l0 MATERIALS&SUPPLIES $64,507 $39,15+0 $25,357 39.3% 5664.828 5645,14$ 539.680 5.8% $774,150 83.3% OTHER EXPENSES $1 1.905 $7,400 $4,505 37.8% $136,129 $115,558 $20,571 15.1% $142.938 80.8% COLLECTION SYSTEM OPS.Total $1,268,453 $11186,298 $82,155 6.5% $13,103,408 $12,268,793 $834,615 6.4% $141472,053 84.8% Expenses Fund#001-Total Expenses $1,268,453 $1,186,298 $821155 6.5% $13,1037408 $129268,793 $834,615 6.4% $14,472,053 84.8% Color Frey: 0 to 10%o r budget > 10%over budget Central Contra Costa Sanitary District gamammumirlwo it Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7:47:44 AM Department: PLAINT OPERATIONS . tt' SALARIES&WAGES ;820,842 $815,147 55.595 0.7% 59.029,262 $8,846.915 $182,347 2.0% 59.850.196 89,3% EMPLOYEE BENEFITS $689,709 3676.854 312,855 1.9% 57,586,799 $7,591,956 ($5,187) -0.1% $8,277.040 91.7% CAPITALIZED ADM OVERHEAD ($21,284) ($12,768) (58,512) 40.0% ($234,080) (5117,763) ($116.317) 49.7°x'0 ($255,408) 46.1% CHEMICALS $152,150 $38,607 $113,543 74.6% $1,234,750 $850,911 $383,839 31.1% $1,406.000 60.5% UTILITIES $267,556 $279,765 ($12.209) -4.6% S2.776.450 52.908,854 (5132A04) -4.8% $3,210,700 90.6% REPAIRS&MAINTENANCE $224,424 $117,012 $107,412 47.9% $1,909,082 $1,495,785 $413,297 21.6%fl $2,213,200 67.6%a HAULING&DISPOSAL $31,485 $10,922 $20,563 65.3% $346,735 $328,339 $18,396 5.3% $378,250 86.8% PROFESSIONAL&LEGAL SERV $541 $0 $541 100.0°I'a ° ° $5,951 31,941 $4,010 67.4�`a $6,540 29.9�� OUTSIDE SERVICES $26,874 $699 $26,175 97.4% $295,614 $108,420 $187,194 63,3% $322,550 33.6% MATERIALS&SUPPLIES $57,073 $48,042 $9,031 15.8% $625,803 $602,945 $22,858 3.7% $665,000 88.0% OTHER EXPENSES $59,409 $23,355 $36,054 60.7% $608,791 $557,916 $50,875 8.4% $713,149 78.2%n PLANT OPERATIONS Total Expenses $2,308,783 $11997,634 $3115149 13.5% $24,185,157 $231176,250 $1,008,907 4.2% $2607,177 86.5%b Fund##001-Total Expenses $27308,783 $1,997,634 $311,149 13.5 $24,185,157 $23,176,250 $11008,907 4.2% $26,807,177 86.5% Color Key-. 0 to 10%over budget > 10%over budget t _ - Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:. 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 1112417 Report Generated on Jun 14, 2017 7:47:04 AM Department: PUMP STATIONS SALARIES&WAGES $76,706 $80,129 ($3,423) -4.5% $843,766 $862,287 ($18,521) -2.2% $920,480 93.7% EMPLOYEE BENEFITS 554.075 565,129 ($11.053) -20.4% 5594,836 5704.975 (5106.139) = $54$.947 103.0% CAPITALIZED ADM OVERHEAD $0 S0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $35,833 $0 $35.833 100.0% $394,163 $290,697 $103,466 26.2% $430,000 67.6% UTILITIES $43,211 $43,466 ($255) -0.6% $475,321 $514,898Q p ($39,577) -8.3% $518,5500 993% REPAIRS&MAINTENANCE $27,024 $4,628 $22,396 82.9% $277,264 $207,376 569,888 25.2% $324,300 63.9% HAULING&DISPOSAL $733 $829 ($96) -13.0% $8,063 $8,810 ($747) -9.3% $8,800 1001% OUTSIDE SERVICES $6.341 $11,174 ($4,833) -76.2% $69,751 542,298 $27,453 39.4% $76,100 55.6% MATERIALS&SUPPLIES $3.465 $2,275 $1,191 34.4% $38,126 $30,243 $7,883 20.7% $41,600 72.7% OTHER EXPENSES $2,751 $2,817 ($66) -2.4% $34,261 $38,058 ($7,797) = $33,059 115.1% PUMP STATIONS Total Expenses $250,141 $210,447 $39,694 15.9% $2,731,551 $205,641 $35,910 1.3% $3,001,836 89.8% Fund#001 -Total Expenses $250,141 $2107447 $39,694 15.9% $2,731,551 $2,695,641 $35,910 1.3% $3,001,836 89.8% Color Key: 0 to 10%over budget > 10%over budget I� Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7:47.04 AM Department: RECYCLED WATER ;. •s SALARIES&WAGES $63,504 $28,588 $35,002 55.0% $699,490 $330,201 $369,289 52.8% $763,147 43.3% EMPLOYEE BENEFITS $39,758 524.804 $14,954 37.6°. 3437,338 $237,554 5199,784 45.7% $477,148 49.8% CHEMICALS $6,999 $0 $6,999 100.0% $76,989 $45,901 $31,088 40.4% $84,000 54.6% UTILITIES $14,583 $18,266 ($3,683) -25.3% $160,413 $163,594 ($3,181) -2.0% $175,000 93.5°/x. REPAIRS&MAINTENANCE $2,498 30 $2.498 140.0% $27,478 $1,842 $25,636 93.3% $30,000 6.1%0 PROFESSIONAL&LEGAL SERV $1,156 $0 $1,166 100.0% $12,826 $16,982 ($4,156) = $14,000 121.3% OUTSIDE SERVICES $16,873 $1,943 $14,930 88.5% $185,603 $15,884 5169,723 91.4% $202,500 7.8%Q MATERIALS&SUPPLIES $488 $2,525 ($2.037) -417.4% ° $5,368 $4,550 $818 15.2%fl $5.900 77.1% OTHER EXPENSES $586 $487 $99 16.9% $49,420 $34,2301 $15.190 30.7% 550.024 68.4%0 RECYCLED WATER Total Expenses $146,541 $76,613 $69,928 47.7% $11654,925 $850,734 $804,191 48.6% $1,801,719 47.2% Fund#001-Total Expenses $146,541 $76,613 $69,928 47.7% $1,654,925 $850,734 $8047191 48.6%Q $1,801,719 47.2% Color Key: 0 to 10%over budget > 10%over budget Central Contra Costa Sanitary District f Protecting public heakli and Ifte en vironin em Balance Sheet Fund:001-RUNNING EXPENSE(OSTM) May 2017 Fiscal Period 1112017 Summarized by Account Report Generated on Jun 14.2017 7,48-24 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $1,460,708 CASH ACCOUNTS/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 $105.328,139 DUE FROM r DUE FROM SII $4,507.849 INVENTORY/SUPPLIES&MATERIAL INV $2,047,814 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAIN $46,104 PREPAID ACCOUNTS/PREPAID EXPENSES 3952,487 PREPAID ACCOUNTS I PREPAID INSURANCE $11.437 PREPAID ACCOUNTS/PREPAID RETIREMENT $5 194.516 RECEIVABLE ACCOUNTS/A.OR-SSC DIRECT SILL $552,584 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $148,449 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE-COBRA $3.017 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $11,479 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100.105 RECEIVABLE ACCOUNTS,'OVERTIME INSPECTION AIR $2,779 Current Assets $120,580,959 Net Property.Plant and Equipment CONTRIBUTED FIXED ASSETS I ACC DEPR-CONTRIB ASSETS ($57,268.866) CONTRIBUTED FIXED ASSETS/CONTRIBUTED SEWER LINES $154.863.632 FIXED ASSETS-CTP_I CONSTRUCTION IN PROGRESS $24,480,982 FIXED ASSETS/ACC DEPR-BUILDINGS ($11.617,825) FIXED ASSETS I ACC DEPR-FURN&EQUIP (S8,188,890) FIXED ASSETS I ACC DEPR-OUTFALL ($3,465,586) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($30,884,104) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($64.587,613) FIXED ASSETS J1 ACC DEPR-TREATMENT PLANT ($210,866,708) FIXED ASSETS I ACC DEPR-VEHICLES ($4,7D5.437) FIXED ASSETS I ACCUM DEPRC-RELY WATER ($8,060,810) FIXED ASSETS/BUILDINGS S42,412,648 FIXED ASSETS I FURNITURE&EQUIPMENT $12,627,566 FIXED ASSETS i INTANGIBLE ASSETS $4,936.407 FIXED ASSETS i LAND $17-:320.570 FIXED ASSETS/OUTFALL SEWERS $11.371.574 FIXED ASSETS/PUMPING STATIONS $56,270,149 FIXED ASSETS I RECO'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 $736,585,994 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE!SALES TAX PAYABLE CURRENT LIABILITIES I ACCOUNTS PAYABLE ($77.610) CURRENT LIABILITIES 1 ACCRUED COMPENSATED ABS ($3,942,245) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1,106,8018) CURRENT LIABILITIES I CAFETERIA PLAN PAYABLE ($23,010) CURRENT LIABILITIES I MISC DEPOSITS/LIABILITIES ($109,539) CURRENT LIABILITIES'OTHER PAYROLL WITHHOLDING (S5_158) CURRENT LIABILITIES/PERMIT CLEARING ($170) y Central Contra Costa Sanitary District Protecting public healih and file eni*onmenl Balance Sheet Fund:001-RUNNING EXPENSE(O&M) May 2017 Fiscal Period 1112017 Summarized by Account Report Generated on Jun 14,2017 7:48:24 AM CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($37,330) CURRENT LIABILITIES 1 RETIREMENT CONTRIB WIH {$1.780.858} CURRENT LIABILITIES i WORKERS'COMP INS PAYABLE $16.223 DEF.COMP.CONTRIB WIH 1 ICMA $0 DUE TO I DUE TO DEBT FUND ($31748,310) DUE TO 1 DUE TO SIC ($99.526.225) DUE TO 1 DUE TO Sd ($4,320,000) LIABILITIES-LONG TERM!PENSIONIINFLOWIOUTFLOW ($88,679,765) MEDICAL LIABILITIES J DELTA DENTAL $135 MEDICAL LIABILITIES I DISABILITY INS ($342) MEDICAL LIABILITIES J HEALTH NET $0 MEDICAL LIABILITIES J KAISER PERIVIANENTE $0 MEDICAL LIABILITIES 1 LIFE INS $8 MEDICAL LIABILITIES'OCCUPATIONAL HEALTH $1,092 MEDICAL LIABILITIES i POST EMP.BENEFIT-OPEB $897,519 REIMBURSEMENT FEES ($106.541) Total Liabilities ($202,5,49,579) 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 ($354.886.001) FUND EQUITY I EXPENDITURE SUMMARY $76,187.830 FUND EQUITY I GENERAL FIXED ASSET GROUP ($186,155,142) FUND EQUITY I STATE&FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES I REVENUE SUMMARY ($613,943,712) Total Fund Equity {$534,036,4151 TOTAL LIABILITIES AND FUND EQUITY ($736,5145,994) CENTRAL CONTRA COSTA SANITARY DISTRICT June 14' 2O17 TO: THE BOARD DFDIRECTORS VIA: THEAVA8SALLO FROM- JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending May 31, 2017: YTD YTD Fmv/(Unfav) StC Revenues: Budgeted Autuo1 Variance Explanation Tota/ Facility Capacity Fees are lower than anticipated thus far inthe fiscal year. FY YTD FY S/C Expenses: Budget* Act | Remaining %Spent Total 36808756 27902576 8.908180 %5 J-8 JO-Q Central Contra Costa Sanitary District rum, Revenue Report MTD Fund: 002-SEWER CONSTRUCTION (Capital) May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7-41-22 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% $4,550,000 $4,550,000 0.0% Sewer Service Charges so $5,621 0.0% 510,583.600 S1 0.638.544 0.5% S1 1,820,000 $1,181,456 90.0% Other $621,281 $523,522 -15.7% $17,667,491 $17,358,758 -1.7% $18,535,400 $1,176,642 93.7% Total Revenue $621,281 $529,143 -14.8% $28,251,091 $27,997,302 -0.9% $34,905,400 56,908,098 80.2% r f PROGRAM/GII111851_4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING 1 CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 4/31/2017 PERIOD 11'2017 i f A B C(A-B) D E F(C+D+E) G HF-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 7015-16) PYS(FY 7015-16) CARRY-FORWARD BUDGET FY 7016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE CS Collection System $ 18,753,213 17,31.7,686 1,435,52.7 17,925,1051147,690) 29,212,942 � 16,831,904 2,381,034 TYPE TP Treatment Plant 27,396,360 26,422,055 974,305 13,125,000 j 1,429,000 15,528,305 I 7,921,248 7,607,037 TYPE GI General Improvements - 6,604,612 6,129,558 475,054 3,808,651 - 4,283,705 2,707,517 1,576,189 TYPE RW Recycled Water 1,262,977 1,062,977 200,000 ----- 500,000 11,000 711,000 441,9+07 269,090 j cIB contingency _ _ _ 1,450,000 (1,440,000) 10,000 1D 4100 TOTAL DISTRICT - ' $ 54,017,262 $ 50,932,276 $ 3,084,886 $ 36,808,756 $ (147,690) $ 39,745,952 $ 27,902,576 $ 11,843,350 r C!6`transfer to Contingency from close outs 1,147,690 (500,000) 547,690 - 7 Col."E"Blue: Supplemental authorization from S/C per Board of Directors position paper 4/6/17 6.1. I N:\Accounting\GMTEMP1\Financials and+Closing\2017 Financiais\Capital Project report-Period 11 FY 16 17 May 17 PROGRAM/GM1851_4-Modified in Excel CAPITAL.IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5f31/2017 PERIOD 11/2017 p - 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 EY 2016-17 FY 201E-17 FY 2x16-17 FY 16j17 i TYPE CS Collection System 5991 PH Sewer Renovation Phase 2 -^150,0001 139,878 10,122 150,000 160,122 103,946 56,176 f 6602 South Jackson CAD 80,0010 ; 29,602 51,398 253,867 304,265 288,864 15,401 8403* Buchannan Air Pump St Replacement S3 83 - - _ 8412 PH Grayson Creek Trunk 2,824,408 i 2,219,040 605,3688,900,0003 500,000 10,005,368 � 8 80Q 865 1 204 Y � � ,5013 8417 ISurvey Monument Instar - _ 200,0007 185,918 14,082 50,000 64,082 27,175_ 36,907 I 8418 iCollection System Modeling 201,530 861163 1151367 Y I� _ 1,041,6DQ 1,040,07(] 1,530 200,000 8419 �Collection System Planning LT 470,000 462,421 - 7,579 2030,000 ! 207,579 185,321 22,258 58 8420 Development Sewerage p g 3,071,102 3,071,102 ! - 800,000 500,000 1,30]Q,0010 I 1,0311788 268,212 8422 WC Sewer Renovation Phase 11340,000 r 232,403 107,597 1 545,000 684,000 1,336,597 I 2,247,839 88,758 l 1 8430 Latayette Sewer Renovation Phase 11 150,000 135,650 14,350 ! 500,0001 514,350 526,701. (12,351) 8431 Collection System Master Plan , - , - 670,000 67(7,0030 534,813 135,187 Y 540 556 540 556 8433 S.Or�nda Sewer Renovation Phase 6 - - - - - - 12,000 90],.238 102,238 ' 38,512 63,726 8434 Urgent Projects 60,000 57,887 2,113 - 256,000 258,1.13 182,603 75,510- 8435 WC Sewer Renovation Phase 12 - - _ - 150,000 (1.50,000) - - _ - 8436 Mora a Crossroads PS Project 501,000 27,677 22,323 400,000 J 4220323 1.59,535 262,688 � 8437 Wrtiner Sewer Renovation Phase 5 150,_0()0 2.5,538 124,462 325,000_ 1517,000 599,462 622,006 (22,544)� 8439 Miner Rd SewR�r Repairs 2017(new) - - - 95,00[] 95,000 23,753 71,237 _ - - - Closed Project. -Project balances transferred to contingency 5941 PS Equipment Piping Replacement 740,OOa - -657,800 _--_-. . 82,200 30,000 106,170 .198,370 .198,371 (1) - 5982 Pipe Burst Blanket Contract � 708,000 702,031 5,915.9 - (2,376) 3,593 3,590 .3 -- 5999 CIPP Blanket Contract 4721-000 446,295 25,704 - (8,445) 17,259 17,255 255 4 - ------ --- 8414 Morago PS Chopper Pump I 19,964 19,984 -- _ - _ 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,844,257 77,743 5,07007 (72,679) I0,(764 10,0765 (1) 8423- N.49rinda Sewer Renovation Phase 6 1,258,500 974,916 -�- - 283,554 _ 2,.154,0700 (640,285) 1,797,299 1,797,299 - 8426 Lafayette Sever Renovation Phase 10 2,5075,0070 2,5114,597 403 2,2507,238 (3,311;,113) 934,528 T - 93�,SZ9 8429 Fairview Maltby4 � ---------- -_ - - -- --- - - ---- - ---- - - 350,000 (339,200) 10,800 10,801 (Z� -- Rounding - (4), Total EY 2016-17 CS Amount $ 18,753,213 17,317,686 10,435,527 17,925,1.05 (147,690) 1.9,212,942 16,831.,904 2,3810034 `Italic Projects open but not in 0:18 for 16117 Italic&glue IProjec'ts closed in 16/17 -- Col."E"Yellow- One time Budget correction at beginnfng 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\GMTEMP1\Financials and Closing\2017 Finandals\Capital Project report-Period 11 FY 16 17 May 17 r PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ; ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/7017 PERIOD 11/7017 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 PY5(FY 7015-16) PYS(FY 7015-16) CARRY-FORWARD BUDGET FY 7016-17 FY 7015-17 FY 7016-17 FY 16/17 TYPE TP Treatment Plant � s ' rr 7285 Primary Treatment Renovation $ 14,868,112 14,695,729 1.72,383 -i E 222,383 220,440 1,943943,0 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 1.6,875 2,900,000 829,000 3,745,875 1,480,561 2,265,314 7292 Switchgear Refurbishment-Ph.2 g 3200,000 280,596 39,404 100,0010 � 139,404 501746 88,658 7297 Wet Scrubber Caustic Inject.System 11421,600 1,377,126 44,474 50,000 (50,000) 44,474 22,565 21,909 7301 Treatment Plant Planning - 2,601,464 2,601,464 - 350,000 350,000 3814F229 (31,229) 7304Instr&Controls PLC Upgrade 335,000 272,662 62,338 100,000 162 338 _ 19,799 1.42,539 7310 Piping Renovations-Phase 9(Closed in FY 2015-16) 1,569,410 1,569,410 - _ 25,0001 (25,000) - - - 7311 TP SafetyEnhancement.Ph.4 340,000 338,945 1,055 1503,000 151,055 128 150,927 7312 Ash Facility Improvements I 90,000 81,956_ 8,044 800,000 (800,000) 8,044 5,510 2,534 7314 Urgent Repairs SO-000 { - _ 5,040 , 110,000 J 115,000 6,487 108,513 7315 Applied Research and Innovations 232,274 195,738 36,536 175,000 (150,000) 61,536 55,134 6,402 7317 Plant Control System Network Upgrades y p8 160,000 _ _ 134,860 25,140 100,000 125,1441 . 54,949 70,191 731.9 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) - 50,000 578,000 626,821 232,905 393,916 7322 Fire Protection System Ph.2 240,000 881898 151,102 600,000 751,102 237,268 513,834- 7324 Sub 16 Switchgear Replacement 688,000 1 -- 6871472 - 528 2,144,000 (188,000) 1.,956,528 1,913,495 430033 f 7326 Equipment Replacement FY 15-FY 24 446,000 356,898 49,102 {1 460,000 509,1032 145,644 393,458 7327 Headwork's Screening Upgrade 900,000 756,172 143,828 f 1,600,000 1,743,828 539,515 1,204,313 7329 MHF Burner Upgrade 100,000 46,385 53,615 ' 270,000 323,615 83,728 N 7330] Piping Renovation Phase 9 _ _ 241 887- 241,000 241,0+00 209,741 31,259 7339 T.Plant Control System l 03 Replacement Y P 20,000 12,631+ - 7,369 300,000 307,369 1,929 305,440 7341 WC/Grayson Creek Levee Rehab _ _ _ 1 150,000 j 150,000 - 150,000 7343 TP Master Plan 1,715,000 1,712,568 ! 2,432 } 8001,000 (315,0001 487,432 641861 4221571 7348 Solids Handling Facility Improvements - - - 400,000 1,950,000 2,350,000 1,245,811 1,104,189 Rounding1 -_ � I (Za) Total FY 2016-17 TP Amount $ 27,396,360 76,422,055 974,305 13,125,00+0 1,429,000 15,528,305 7,921,245 7607,037 r l Col."E"Yellow: One time Budget correction at beginning of FY 16/1.7 driven by changes from allocation budget process to Expenditure driven process. Col,"E"Orange: Transfers a I N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capitai Project report-Period 11 FY 16 17 May 17 PROGRAM 1GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2017 PERIOD 1112017 1 A C(A-B) D E F(C+D+E) G H(F-G) PROJECfi 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 2015-26) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16617 j 9 TYPE GI General Improvements - __ I 8207 General Security and Access $ 47,616 47,616 - 80,000 80,000 - 80,000 8227 GDI Treatment Plant _ 222,444 -- - 222,444 - 42,556 ! P 42,556 449 42,107 5230 Capital Legal Services 118,665 - - - 1181665 20,000 201000 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 8734 HUB Improvements 637 02 - p -------- _ _-- -- S _-- 637,025 _ - - 447,000 447,000 428,072 3.8,928 8236 District Easements T - 123,382 - 123,382 - 15,000 4,665 190,66533,649 (13,954) 8237 Buffer and Rental Improvements -_ -i 266,816 256,816 _ - 50,000 50,000 72,509 (22,509) 8238 - -Asset Management 11047,921 1,047,921 -, 800,000' 141,254 941,264 931,359 9,905 8239 POD Office Improvements p 477,356 477,356 - 120,410 (80,000) 401410 - 40,410 8240 IT Development j 1,518,794 1,132,625 -.T 386,166 900,000 1,286,366 391,698 894,468 8242 CMMS Replacement 385,470 385,470 - 134,020 155,510 289,530 197,170 92,360 8243 Server Room Relocation 102,204 102,204 --- 650,000 (296,774) 353,226 89,704 263,522 8516 District Equipment Acquisition 450,000 421,112 28,888 76,000 104,888 79,42.6 25,462 8517 Vehicle Replacement Program - e - - 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 1 Total FY 2016-17 GI Amount $ 6,604,612 $ 6,129,558 475,054 3,808,651 _ 4,283705 2,707,517 2,576,159 E p ** To record beginning balance of activity as part of capital reporting change at YE 15616 j Col,"E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process, f -- Col."E"Orange: Transfers N:\Accounting\GMTEMP1\Financials and Closing\2017 Financial$\Capital Project report-Period 11 FY 16 17 May 17 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING ! PERIOD ENDING: 5131/2027 -' - -- - - PERIOD I1 2017 CENTRAL CONTRA COSTA SANITARY DISTRICT / 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 PRO! BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FOR'W'ARD BUDGET FY 2016-1.7 FY 2016-17 FY 201.6-17 FY 16/17 TYPE RW Recycled Water 7300 Refinery REW $ 354,536 354,536 - 40,000 40,000 20,186 19,814 7306 Zone 1 Recycled Water 430,079 430,079 - 37,815 _ ---,--� 37,815 24,380 13,435 7344 Recycled Water Planning - - - 102,185 102,185 47,978 54,207 7345 Filter Plant 108,681 108,681 - 200,000 (8,000) 192,000 86,668 105,332 7346 Surge Analysis 16-17 - - - 55,000 55,000 - 55,000 7347 Rew Automated Fill Station 87,327 87,327 - 15,000 19,000 34,000 32,640 1,360 7350 Residential Fill Station Improv 282,354 82,354 200,000 50,000 250,000 230,055 19,945 Rounding (3) Total FY 2016-17 RW Amount $ 1,262,977 1,062,977 200,000 - 500,000 11,000 711,000 441,907 269,090 CONTINGENCY-ALL PROGRAMS 1,450,000 (1,440,000) 10,000 10,000 CONTINGENCY-FROM CLOSEOUTS rev GRAND TOTAL 54,017,162 50,932,276 3,084,886 36,808,756 (147,690) 39,745,952 27,902,57€ 11,843,350 Project valance Transfer Balance to Total spent in FY CLOSE OUTS-PROJECT BUDGET BALANCE TRANSFERRED TO CONTINGENCY prior to closeout Contingenctj 201!'x17 5941 i PS Equipment Piping Replacement J 740,000 657,800 82,200 10,000 68,830 (68,830) 198,371 5982 ;Pipe Burst Blanket Contract 708,000 702,031 5,969 - 302,376 (302,376) 3,590 - 5999 CIPP Blanket Contract 472,000 446,296 25,704 - 8,445 {8,445} 17,255 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 67,679 {67,679} 10,065 8423 N.Orinda Sewer Renovation Phase 6 1,258,500 974,916 283,584 2,154,000 445,285 (445,285) 1,797,299 - 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,504,597 403 2,250,238 90,875 (90,875). 934,529 8429 Fairview Maltby - - - 350,000 164,200 (164,200) 10,801 - Total transferred from closed projects to contingency 1,147,690 (1,147,690) 2,971,910 :0 N:1Accounting\GMTEMP1rFinancials and Closing\2017 Financials\Capital Project report-Period 11 FY 16 17 May 17 FY 16-17 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 4/30/2017 One time Budget correction at beginning of FY 16/17 driven Position Paper GM 10/27/16 GM 11/18/16 GM 11/21/16 G M 12/14/16 Position Paper G M 12/19/16 GM 01/06/17 GM 03/1/17 by changes from allocation 10/6/16 11.h, 12/1/16 7.b, Position Paper Position Paper May 2016 Close budget process to Supplemental 4/6/176J&GM outs-transfer PROJ.# 'PROJECTS Ex enditure driven process. - Auth.4/6/17 6.1 5/22 to contingency TOTAL 5941 CS PS Equipment Piping Replacement 175j000 (b8,830) 105,170 5982 CS Pipe Burst Blanket Contract 300,000 (302,376) (43Y6) 5999 CS CIPP Blanket Contract (8,445) (8,445) 7286 TP Centrifuge&Cake Pumps (400,000) (400,000) 7291 TP Pump&Blower Bldg.Seismic Upgrade 829,000 829,000 x'297TP Wet Scrubber Caustic Inject.System (50,000) (50,000) 7310 TP Piping Renovations-Phase 9(Closed in FY 2015- (25,000) (25,000) 7312 TP Ash Facility Improvements (80+0000) (800,000) 7315 TP Applied Research and Innovations (150,000) (150,000) 7320 TP Plant Energy Optimization 578,000 578,000_ 7324 TP Sub 16 Switchgear Replacement (188,000) (1880000) 7343 TP TP Master Plan (315,000) (315,000). 7345 RW Filter Plant (8,()00) (8,000) 7347 RW Rew Automated Fill Station 19,000 19,000 7348 TP Solids Handling Facility Improvements 10500X0 4500000 1,0950"000 8207 G1 General Security and Access 80,000 800000 8232 G1 GD1 5MM5 Replacement(Closed Project FY 201E (4,665) (4,665) 8236 G1 District Easements 4,665 4,565 8238 GI Asset Management 141,264 141F264 8239 G1 POD Office Improvements (80,000) (80,00% 8242 GI CMMS Replacement 155,510 155,510 8243 GI Server Room Relocation (155,510) (141,264)1 (2.96,774), 8412 CS PH Grayson Creek Trunk 500,000 500,000 8415 CS -Martinez Ph.4 Sewer Renovation (5,000) (67,679) (72,679) 8420 CS Development Sewerage 500,000 500,000 8422 CS WC Sewer Renovation Phase 11 684,000 684,000 8423 CS N.Orinda Sewer Renovation Phase 6 (100,000) (95,000) (445,285) (640,,285) 8426 CS Lafayette Sewer Renovation Phase 10 (1,225,238) (90,875) (1o316,113) 8429 CS Fairview Maltby (175,OOC) (164,200) (339,200) 8433 CS S,Orinda Sewer Renovation Phase 6 91,238 901?238 8434 C5 CS Urgent Projects 440,000 (184,000) 256000 8435 CS WC Sewer Renovation Phase 12 (150,000) (150,000) 8437 CS Martinez Sewer Renovation Phase 5 150,000 150'.000 8439 CS Miner Road Sewer Repairs 2017 95,0)0000 OO 9510 1 0 Contingency (829,000) (150,000) (11,000) (4-50,000) (1,440,000) Add]Budget from Sewer Construction Fund (50{),000) (500,000) Contingency add from close outs 11147..690 1,147,690) Contingency transfer out from close outs /5001,000) (500,000) CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MAY,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 (MTURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAI F 8/86-2/90 ---- 1 (1) 24,000,000 33,000,000 (9,000,000) 24,000,000 24,020,085 35.29% 23,226-37 67,869.91 91,096.28 914 US Gov't T-Bill 12/22/16 12/07/17 190 0.84 4,960,139 5,000,000 5,000,000 4,973,050 7.35% 3,530.56 15,005.57 15,005-57 915 US Gov't T-Bill 12122116 12107/17 190 0.84 4,960,139 5,000,000 5,000,000 4,973,050 7.35% 3,630-56 15,005-57 15,005.57 916 US Gov't T-Bill 12/22/16 12107/17 190 0.84 4,960,139 5,000,000 5,000,000 4,973,050 7.35% 3,530.56 15,005-57 15,005.57 917 US Gov't FHLB 12122/16 07120117 so 0.64 4,981,625 5,000,000 5,000,000 4,993,750 7.35% 21712.50 11,375.00 11,376.00 918 US Gov't FHLB 12/22116 07120/17 50 0.64 4,981,625 6,000,000 5,000,000 4,993,750 7.35% 2,712.60 11,375.00 11,375.00 919 US Gov't FHLB 12122116 07/20/17 so 0.64 4,981,625 5,000,000 6,000,000 4,993,750 7.36% 2,712.50 11,375.00 11,375.00 920 US Gov't FHLB 12/22/16 07/20/17 50 0.64 4,981,625 5,000,000 6,000,000 4,993,760 7.35% 2,712.50 11,375.00 11,376.00 921 Union Bank of CA YCD 12122116 06120/17 20 0.72 4,982,000 5,000,000 5,000,000 4,997,250 7.36% 3,100.00 13,000.00 13,000-00 922 BNP Paribas Comm Paper 01120/17 07119117 1.29 3,974,400 4,000,000 4,000,000 3,994,300 5.88% 4,384.53 14,426.51 14,426-51 (4) 67,763,317 77,000,000 (9,000,000) 68,000,000 67,905,784 100.00% 52,152.58 185,813.13 209,039.50 (3) (5) (6) (2,447-86) 145,673-14 143,225.28 49,704.72 331,486.27 352,264.78 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of May,2017 was 0.925%. (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 0.828%. (4) The market value of the portfolio on May 31,2017 was$67,905,784. 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 AW&M P10(ff firig ■ heafth Mid tile envitonmenj Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) May 2017 Fiscal Period 1112017 Summarized by Account Report Generated on Jun 14,2017 7-148.24 AM TOTAL ASSETS Current Assets CAD RECEIVABLE i AVAD-ALHAM13RA VLY AR $1,114,199 CASH ACCOUNTS I CASH $1168,106 CASH ACCOUNTS/TEMPORARY INVESTMENTS $68,000,000 DUE FROM!DUE FROM DEBT FUND $4,028.890 DUE FROM!DUE FROM R/E $99,526,225 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $60.803 RECEIVABLE ACCOUNTS/ACCRUED INTEREST AIR $32.918 RECEIVABLE ACCOUNTS/CAD RECEIVABLE $252,094 Current Assets $174,183,235 Net Property,Plant and Equipment FIXED ASSETS-C.I.P.i CONSTRUCTION IN PROGRESS $27,902,557 Net Property,Plant and Equipment $27,902,557 TOTAL ASSETS $202,085,793 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($1,798) CURRENT LIABILITIES i ACCOUNTS PAYABLE ($705,212) CURRENT LIABILITIES i PROJECT RETENTION PAYABLE (S484.167) CURRENT LIABILITIES i REFUNDABLE CONST BONDS ($228.687) DUE TO/DUE TO DEBT FUND ($258 760) DUE TO i DUE TO R/E ($105328,139) DUE TO/DUE TO SII ($97) LIABILITIES I UNEARNED INTEREST ($89,814) Total Liabilities ($107,096,673) Total Fund Equity EXPENDITURE SUMMARY I TRANSFER TO CIP ($27,902,557) FUND EQUITY I AVAILABLE FUND BALANCE ($56.991.817) FUND EQUITY/EXPENDITURE SUMMARY 527,902,557 YEAR TO DATE REVENUES/REVENUE SUMMARY (527.997.302) Total Fund Equity ($94,989,119) TOTAL LIABILITIES AND FUND EQUITY ($202,085,793) (�3�1 Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7:41-22 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $1,032 $42,746 4,042.0% $931,362 $1,013,547 8.8% $1,005,375 ($8,172) 100,8% Total Revenue $1,032 $42,746 4,042.0% $931,352 $1,013,547 8.8% $1,005,375 ($8,172) 100.8% Central Contra Costa Sanitary District Expense Report - By Department MTD Fund; 003-SELF-INSURANCE Report generated on Jun 14, 2517 7:47:54 AMMay 2017 Fiscal Period 111017 $120,000 Period Budget $2.000.000 YTD Budget 0 Period Actual � YTD Actual $100,000 $1,500,000 $80,00+0 $00,000 $1,000,000 $40,000 $500,000 $20,000 so Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $111,835 $17,284 $94.545 $1,855,130 $817,470 $9871559 Totals $111,830 $17,284 $94,54+ $1,80511301 $8179470 $987,680 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 003-SELF-INSURANCE May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7:47:04 AM Department: rr ■i INSURANCE&OTHER EXP 52.249 52.551 ;5302) -13.4% $599,739 5731,293 (5131,554} •' 5602,000 121.5% GENERAL&AUTO LIABILITY $95,832 $14,733 $81,099 84.6% $1,054,152 $86,177 $957,975 91.8% $1,15D,000 7.5% EMR RELATED$POLLUTION $13,749 $0 $13,749 100.0% $151,239 $0 $151,239 1010.0% $165,000 0.0% Total Expenses $111,830 $17,284 $949546 84.5% $1,805,130 '$817,470 $9871660 54.7% $1,917,000 42.6% Fund#003-Total Expenses $111,830 $17,284 $94,546 84.5% $1,805,130 $817,470 $987,660 54.7% $1,917,000 42.6% Color Key: 0 to 10% over budget > 10%over budget M CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS MAY,2017 INVESTMENTS cents_omitted INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- ------- 1 (1) 6;200,000 6,200,000 6,200,000 6,205,189 100-00% 4,870.82 32,929.14 37,799-96 (3) 6%200,000 6,200,000 0 61200,000 6,205,189 100.00% 4,870.82 321929.14 371799-96 (2) (60.21) (159.53) (219.74) 4,810.61 321769.61 37,580.22 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of May,2017 was 0.925%. (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 0.925%. (4) The market value of the portfolio on May 31,2017 was$6,205,189. 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:003-SELF-INSURANCE May 2017 Fiscal Period 11/2017 Summarized by Account Report Generated on Jun 14.2017 7.48.24 AM TOTAL ASSETS Current Assets CASH ACCOUNTS I CASH $514.643 CASH ACCOUNTS I TEMPORARY INVESTMENTS $6,200.000 DUE FROM i DUE FROM RIE $4.320.000 DUE FROM I DUE FROM SIC $97 RECEIVABLE ACCOUNTS IACCRUED INTEREST AIR $8,126 Current Assets $11,042,865 TOTAL ASSETS $11,042,865 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE SO CURRENT LIABILITIES I GASB10 ACTUARIAL RESERVE ($1,500,000) DUE TO i DUE TO RIF ($4,507.849) Total Liabilities ($6,007,849) Total Fund Equity FUND EQUITY I EMPLOYMENT/POLLUTION RISK ($5,0()0.000) FUND EQUITY I EXPENDITURE SUMMARY $817,470 FUND EQUITY I INS PREMSICLAI MSILAWSUITS $161.061 YEAR TO DATE REVENUES I REVENUE SUMMARY ($1,013,547) Total Fund Equity ($5,035,017) TOTAL LIABILITIES AND FUND EQUITY ($11,042,865) AlmCentral Contra Costa Sanitary District WNSUZZri- M Revenue Report MTD Fund: 004-DEBT SERVICE May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7-41-22 AM 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 $3,745,550 0.0% $3,790,807 $45,247 98.8% Central Contra Costa Sanitary District --------------- Expense Report - By Department MTD Fund: 084-DEBT SERVICE May 2017 Fiscal Period 1112017 Report Generated On Jun 14, 2017 7:47.04 AM $1 E Period Budged $1,000,000 YTD Budget Period Actual 0 YTD Actual $800,000 $v - $600,000 $0 - $400,000 $200,000 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 5884,155 $884,304 ($209) Totals $0 $0 $D $8842155 $884,364 ($2091) Central Contra Costa Sanitary District ff s . ■ Expense Report- By Department. MTD Fund: 004-DEBT SERVICE May 2017 Fiscal Period 1112017 Report Generate on Jun 14, 2017 7:47:04 AM Department:. i s INTEREST EXPENSE $0 $0 so 0.0% $884,155 $884,364 (S209) 0.0% $1,313,051 67,4% Total Expenses $0 $0 $0 0.0% $8845155 $884 364 ° ° , , x$209} O.OIo $1,313,051 67.410 Fund#004-Total Expenses $0 $0 $0 0.0% $8841155 $884,364 ° a x$209} 0.01a $1,313,051 67.410 Grand Total for All Funds $7,198,996 $6,292,475 $9065521 12.6% $84,840,679 $77,889,664 $619511015 8.2% $93,040,969 83.7% Color Key: 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District PWecting public heafth and the envIronnivid Balance Sheet Fund:004-DEBT SERVICE May 2017 Fiscal Period 11/2017 Summarized by Account Report Generated on Jun 14,2017 7 4 24 AM TOTAL ASSETS Current Assets DUE FROM/DUE FROM R!E $3,748,310 DUE FROM/DUE FROM SIC $258.760 L.T.DEBT ACCOUNTING/DEPOSIT W17RUSTEE-RESERVE $4,856,450 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $99.181 Current Assets $8,962,700 TOTAL ASSETS $8,962,700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN ($182,377) DUE TO i DUE TO RIE (S187.119) DUE TO oDUE TO SIG ($4,028.890) L.T DEBT ACCOUNTING/BOND ACR INTEREST PAYABLE $o L.T.DEBT ACCOUNTING/BONDS PAYABLE ($31,500,000) Total Liabilities ($35,898,387) Total Fund Equity FUND EQUITY 1 AVAILABLE FUND BALANCE $29,796,883 FUND EQUITY I EXPENDITURE SUMMARY $884,364 YEAR TO DATE REVENUES I REVENUE SUMMARY ($3.745.560) Total Fund Equity $26,935,686 TOTAL LIABILITIES AND FUND EQUITY ($8,962,700)