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06.b. Receive May 2017 Financial Statements and Investment Reports
CENTRAL CONTRA COSTA SANITARY DISTRICT 6mbo June 14,2017 TO: THE BOARD OF DIRECT RS VIA: THEA VASSALLO 1 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/(U nfav) 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 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. O&M Expenses(variances a Total Labor Charges 61,765,853 59,24$,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 o Central Contra Costa Sanitary District Ag ....... --- Revenue Report MTD Fund: 001 -RUNNING EXPENSE(OW) May 2017 Fiscal Period 1112017 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 $o $0 0.0% $0 $0 0.0% $14,790,000 $14.790,000 0,0% HHW $7,000 58,456 20,8% $77,000 $78,860 2.4% $888,000 $809,140 8,9% Sewer Service Charges 59,584 $34,309 258.0% $65,642,174 $65,617,317 0.0% S71,1 00,000 $5,482,683 92.3% Other $196,531 $260,573 32.6% $2,532,871 $3,247,536 28.2% $3,039.200 ($208,336) 106.9% Total Revenue $2131115 $303,338 42.3% $68,252,045 $68,943,712 1.0% $89,817,200 $209873,488 76.8% jd1m Central ContraCosta sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 1112017 Report Generated on Jun 14, 2017 7:45:17 AM $90,000.000.00 Budget Actual $80,000,000.00 ,159,$94 $70,000,000.00 $,-f ,064,2 $ ....$76,187,830 $$9,912,639 ,111,770 $60,000,400.90 $ � 4 $63,921,666 J281' _.$57,097,896 $50,000,000.00 '$53,7,18,830 $50,462,219 $40,000,000.00 -$44;4, 7,504 $37,4 1846 $41,257,378 $30,909,000.90 $30,009,202' $34,760,587 -- a $23,65 ,208 $28,694,889 $20,000,900.00 $16.9A.1 1915 $22,280,246 $10,000,000.99 $9,778,004 $16,046,281 $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 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 7-145-17 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 $2,706,774 $2,548,078 5158,696 5.9% $34,803,214 $33,508,441 $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% ($3,744t593) 87,8% DIRECTOR FEES&EXPENSES $14,045 $14,099 (554) -0.4% $154,495 $125,023 $29,472 191% $168,555 74,2% CHEMICALS 5194.982 $38,607 $156.375 80.2% $1,705,902 $1,187,509 $518,393 30.4% $1,920,000 61.8% UTILITIES 5359,642 $384,629 ($24,987) -6.9% $3,789,396 $3,969,213 ($179,817) -4.7% $4,315,790 92.0% REPAIRS&MAINTENANCE 5537,715 $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 $51.721 $21,984 529,737 57.5% 5567,348 $411,774 $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 5130,934 $44,036 25.2070 $1,889,588 $1,669,403 $220,185 117% $2,100,025 79.5% OTHER EXPENSES $194,928 $73!454 $121,474 62.3% $2,392.044 $1,794,013 5598,031 25.0% $2,685,703 66.8% Fund#001-Total Expenses $7,087,166 $6p2757191 $811,975 11.5% $8251517394 $76,187,830 $5,963,564 7.3% $891810,918 84.8% Color Key, 0 to 10% over budget > 10%over budget Central Contra Costa Sanitary District e . rffjjT1 11 Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 1112017 Report Generated on,Jun 14, 2017 7:47:64 ANT $2,500,000 Period Budget $,30,000,000 YTD Budget Period Actual ® YTD Actual $2,000,000 $25,000,000- $20,000,000- $1,500,000 20,000,000- $1,500,000 $15,000,000 'k $1,000,000 $10,000,000 $500,000 $5,000,000 f Elm 0 $0 0 S o 'r ►�'ro�-r' �A `� P G Q� Q P '+ G0 ter- 1? 1� Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,816,311 $1,587,473 $222,838 $25,944,201 $23.688,740 $2,2551461 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 $821155 $13,103,408 $12,268,793 $834,615 PLANT OPERATIONS $2,3081783 $1,997,634 $311,149 $24,185,157 $23,176,250 $11008,90-7 PUMP STATIONS $2501141 $210,447 $39,694 $2,731,551 $2,695,641 $351910 q RECYCLED WATER $146,541 $76,613 $69,928 $11654,925 $850,734 $804,191 � Totals $7,087,185 $6,275,191 $811,975 $82,1515394 $76,1879830 $519633564 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 1112017 Report Generated on,gun 14, 2017 7:47.04 AM Department: ADMINISTRATION SALARIES&WAGES $544,985 $532,207 $12,778 2.3%a $5,994,835 $5,762,241 $232,594 3.9% $6,539,925 88.1% EMPLOYEE BENEFITS $886,984 $767,425 $119,559 13.5% $14,785,52.4 $13,$91,222 $894,302 6.0°Jo $15,673,019 $$.6°Jo CAPITALIZED ADM OVERHEAD ($3,597) ($1,734) ($1,$63) 51.8% ($39,567) ($28,591) ($10,976) 27.7% ($43,166) 66.2% DIRECTOR FEES&EXPENSES $14,045 $14,099 ($54) -0.4% $154,495 $125,023 $29,472 19.1% $168,555 74.2% UTILITIES $7,920 $8,444 ($524) -6.6% $87,120 $99,979 ($12,859) $95,040 105.2% REPAIRS&MAINTENANCE $69,856 $137,554 ($67,688) -96.9% $768.526 $681,016 $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% 5484,250 59.4% OUTSIDE SERVICES $130,729 $73.637 $57,092 43.7% $1,614,519 $1,239,976 $374,543 23.2% $1,760,800 70.4% SELF-INSURANCE EXPENSE S0 $0 $0 0.0% $920,000 $920,000 $0 0.0% $920,000 100.0% MATERIALS&SUPPLIES $19,731 $8,876 $10,855 55.0% $208,708 $108,914 $99,794 47.8% $236,825 46.0%Q OTHER EXPENSES ;100,131 S24,981 $75,150 75.1% $1,016,937 $601,246 $415,691 40.9% $1,155.295 52.0% ADMINISTRATION Total Expenses $1,810,311 $1,587,473 $222,838 12.3%Q $25,944,201 $23,688,744 $2,255,461 8.7%Q $27,828,993 85.1% Fund#001-Total Expenses $1,810,311 $1,587,473 $222,538 12.3% $25,944,201 $23,688,740 $2,255,461 8.7% $27,828,993 85.1%e Calor Ivey: 0 to 10%over budget > 10%over budget L� 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. ENGINEERING OM w �� SALARIES&WAGES $748,077 $749,560 ($1,483) -0.2% $8,22$,847 $7,999,722 $229,125 2.8°/° $$,976,971 89.1% EMPLOYEE BENEFITS $579,172 $592,981 ($13,809) -2.4% $6,370,892 $6,403,332 ($32,440) -0.5% $6,950,521 92.1%° CAPITALIZED ADM OVERHEAD ($282,846) ($275,348) ($7,498) 2.7% ($3,111,3016) ($3,109,246) ($2,060) 0.1% ($3,394,165) 91.6% 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 $4,830 12.1% $345,065 $341,4701 $3,595 1,0% $423,000 80.7% PROFESSIONAL&LEGAL SERV $10,081 $0 $10,081 100.0%4 $110,891 $99,389 $11,502 10.4% $121,000 82.1°IO OUTSIDE SERVICES $128,484 $53,541 $74,943 58.3% $1,378,269 $825,119 $553,150 40.1% $1,511,525 54.6% MATERIALS&SUPPLIES $29.705 $30,067 ($362) -1.2% 5326,755 $277,603 $49,152 15.0%° $356,550 77.9% OTHER EXPENSES 520.146 $14,415 $5,731 28.4% $550,506 $447,005 $103,501 18.8%° $591,238 75.6% ENGINEERING Total Expenses $1,302,937 $11216,727 $86,210 6.6% $14,532,152 $13,507,673 $1,024,479 7.0% $15,899,140 85.0% Fund#001 -Total Expenses $1,342,937 $1,216,727 $86,210 6.6% $14,532,152 $13,507,673 $130245479 7.0%0 $95,859,140 85.0%Q Color Ivey: D to 10% o r budget > 10% over budget r� I 7 CentralContra 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 PQM Department: COLLECTION SYSTEM OPS. SALARIES&WAGES $508,992 $482,600 $26,392 5.2% $5,598,912 $5,225,715 $373,197 6.7% $6,107,988 85.6% EMPLOYEE BENEFITS $457.075 $420.886 $36,189 7.9% $5,027,825 $4,683,373 $344,452 6.9% $5,485,229 85.4% CAPITALIZED ADM OVERHEAD ($4,320) ($16,428) $12,108 -280.3% ($47.520) ($31,914) ($15,606) 32.8% ($51,854) 61.5% UTILITIES $11,615 $20.293 ($8,678) -74.7% $127.765 $128.103 ($338) -0.3% $139,400 91.9% REPAIRS&MAINTENANCE $198,457 $218,498 ($20,041) -10.1% $1,353,027 $1,288,571 $64,456 4.8% $1,631,502 79.0% HAULING&DISPOSAL $10,915 $924 $9,992 91.5% $120,076 $78,054 $42,022 35.0% $131,000 59.6% PROFESSIONAL&LEGAL SERV $416 $0 $416 100.0% $4,576 $54750 ($1,174) `. $5,000 115.0% OUTSIDE SERVICES $8,890 512,975 ($4,085) -45.9% $97,790 $130,436 ($32,646) -33.4% $105,700 122.2% MATERIALS&SUPPLIES $64,507 $39,150 $25,357 39.3% $584,828 $645,148 $39,680 5.8% $774,150 83.3% OTHER EXPENSES $11,905 $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 $13186,298 $82,155 6.5% $13,103,408 $12,268,793 $834,615 6.4% $14,472,053 84.8% Expenses Fund#001-Total Expenses $1,268,453 $1,186,298 $827155 6.5% $13,103,408 $123268,793 $834,615 6.4% $14,472,053 84.8% Calor Key: 0 to 10%o r 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. PLANT OPERATIONS SALARIES&WAGES $820,842 $815,147 $5,695 0.7% $9,029,262 $8,846,915 $182,347 2.0% $9,850,196 89.8% EMPLOYEE BENEFITS $689,709 $676,854 $12,855 1,9% $7.586,799 $7,591,986 ($5,187) -0.1% $8,277,040 91.7% CAPITALIZED ADM OVERHEAD ($21,280) ($12.768) (58,512) 40.0%n ($234,080) ($117,763) ($116,317) 49.7% ($255,408) 46.1% CHEMICALS $152,150 $38,607 $113,543 74.6%Q $1.234,750 $850,911 $383,839 31.1% $1,406,000 60.5% UTILITIES $267,556 $279,765 ($12,209) -4.6% $2,776,450 $2,908,854 ($132,444) -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% $2,213,200 67.6% 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% $5.951 $1,941 $4,010 67.4%fl $6,500 29.9%Q 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% $685,000 88.0%Q OTHER EXPENSES $59,409 $23.355 $36,054 60.7% $608,791 5557.916 $50,875 8.4% $713,149 78.2%fl PLANT OPERATIONS Total Expenses $273081783 $1,997,634 $3111,149 13.5% $24,185,157 $23,176,250 $1,008,907 4.2% $26,8071177 86.5% Fund#001 -Total Expenses $2,308,783 $1,997,634 $311,149 13.5% $24,185,157 $23,1763250 $11408,907 4.2%0 $26,807,177 86.5 Color Key: 0 to 10%o er budget > 10%over budget M t) Central Contra Costa Sanitary District ■ ■ ! i Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 21317 Fiscal Period 1112017 Report Generated on Jin 14, 2017 7:47:74 AM Department: PUMP STATIONS s SALARIES&WAGES $76,706 $80,129 ($3,423) -4.5%Q $843,766 $862,287 ($18,521) -2.2% $920,480 93.7% EMPLOYEE BENEFITS - $54,076 $65,129 ($11,053) -20.4% $594,836 $700,975 {$106,139} = $648,947 108.0% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $35,833 so $35,833 100.0% $394,163 $290,697 $103,466 26.2% $430,000 67.6% UTILITIES $43,211 $43,466 ($255) -0.6% $475,321 $514,898 ($39,577) -8.3% $518,550 99.3% REPAIRS&MAINTENANCE $27,024 $4,628 $22,396 82.9% $277,264 $207,376 $69,888 25.2% $324,300 63.9% HAULING&DISPOSAL 5733 $829 ($96) -13.0% 58,063 $8,810 ° o ($747} -9.310 $8,800 100.110 OUTSIDE SERVICES 56,341 $11,174 ($4,833) -76.2% $69,751 $42,298 $27,453 39.4% $76,100 55.6% MATERIALS&SUPPLIES $3,465 $2,275 $1.191 34.4% $38,125 $30,243 $7,883 20.7%Q $41,600 72.7% OTHER EXPENSES $2,751 $2,817 ($66) -2.4%g $30,261 $38,458 ($7,797) M $33„059 115.1% PUMP"STATIONS Total Expenses $250,141 $210,447 $39,694 15.9% $2,731,551 $2,695,641 $35,910 1.3%a $3,001,836 89.8% Fund#001-TotalExpenses $250,141 $214,447 $39,694 15.9% $25731,551 $2,695,641 $35,910 1.3% $3,001,836 89.8%0 Color Key: 0 to 10% over budget > 10%over budget CID) AO Central Contra Costa Sanitary District ------------ Expense Report - By Department MTD Fuad: 001 -RUNNING EXPENSE(O&M) May 2017 Fiscal Period 11/2017 Report Generated on Jun 14, 2017 7;47:04 AM Department: RECYCLED WATER SALARIES&WAGES $63,590 $28.588 $35,002 55.0% $699.490 $330,201 8369,289 52.8°1° $763,147 43.3% EMPLOYEE BENEFITS $39,758 $24.804 $14,954 37.6% $437.338 $237,554 $199,784 45.7% $477,148 49.$%a CHEMICALS $6,999 $0 56,999 100.0% 576.989 $45.901 $31.088 40.4% $84,000 54.6% UTILITIES $14,583 $18,266 ($3,683) °-25,310 $160,413 $163,594 ($3,181) -2.0°/0 $175,000 93.5°10 REPAIRS&MAINTENANCE $2,498 $D $2,498 100.0% $27,478 $11842 $25,636 93.3% $30,000 6.1% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0%° $12,826 $16,982 ($4,156) $14,000 121,3% OUTSIDE SERVICES $16,873 $1,943 $14,9301 88.5% $185,603 515,880 $109,723 91.4°10 $202,500 7.8°1a MATERIALS&SUPPLIES 5488 $2,525 ($2,037) -417.4% 55,368 $4,550 $818 15.2% $5,500 77.1% OTHER EXPENSES S586 $487 S99 16.9% $49,420 $34,230 515,190 30.7% $50,024 68.4% RECYCLED WATER Total Expenses $146,541 $76,613 $59,928 47.7% $1,654,925 $8501734 $804,191 48.6% $1,8011719 47.2% Fund#001-Total Expenses $146,541 $76,613 $69,928 47.7% $116541925 $8501734 $804,191 48.6%° $1,8013719 47.2% Color Key: 0 to 10%over budget > 10%over budget I Central Contra Costa Sanitary District Proti4cting public health and the environment Balance Sheet Fund:001-RUNNING EXPENSE(O&M) 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 CASH $1,460,708 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/DUE FROM SIC $105,328,139 DUE FROM I DUE FROM SII $4,507,549 INVENTORY/SUPPLIES&MATERIAL INV $2,047.814 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46.104 PREPAID ACCOUNTS PREPAID EXPENSES $952,487 PREPAID ACCOUNTS I PREPAID INSURANCE $11,437 PREPAID ACCOUNTS I PREPAID RETIREMENT $5,194.516 RECEIVABLE ACCOUNTS/A/R-SSC DIRECT BILL $552,584 RECEIVABLE ACCOUNTS i ACCOUNTS RECEIVABLE 5148,449 RECEIVABLE ACCOUNTS I 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 $120,580,9519 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-C.I.P./CONSTRUCTION IN PROGRESS $24,460,982 FIXED ASSETS/ACC DEPR-BUILDINGS ($11.617,825) FIXED ASSETS I ACC DEPR-FURN&EQ U I P ($8,188,890) FIXED ASSETS I ACC DEPR-OUTFALL ($3,465,586) FIXED ASSETS/ACC DEPR-PUMPING STATIONS (830,884.104) FIXED ASSETS/ACC DEPR-SEWAGE COIL SYS ($64.587.613) FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($210,866,708) FIXED ASSETS/ACC DEPR-VEHICLES (54.705,437) FIXED ASSETS i ACCUM DEPRC-RELY WATER (S8.060.810) FIXED ASSETS/BUILDINGS $42.412,648 FIXED ASSETS/FURNITURE&EQUIPMENT $12,627,566 FIXED ASSETS/INTANGIBLE ASSETS $4,936,407 FIXED ASSETS/LAND $17,320,574 FIXED ASSETS I OUTFALL SEWERS $11.371,574 FIXED ASSETS/PUMPING STATIONS $56,270.149 FIXED ASSETS I RELY WATER INFRASTRUCTURE $19,215,350 FIXED ASSETS I SEWAGE COLLECTION FACIL 5341.412,323 FIXED ASSETS/TREATMENT PLANT $323,360,945 FIXED ASSETS/VEHICLES $7,378730 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 ($1,635) CURRENT LIABILITIES I ACCOUNTS PAYABLE ($77.610) CURRENT LIABILITIES/ACCRUED COMPENSATED ABS. (S3,942.245) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1 106.808) CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE ($23,010) CURRENT LIABILITIES/MISO DEPOSITS/LIABILITIES ($1()8'539) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING ($5,158) CURRENT LIABILITIES I PERMIT CLEARING ($170) IL 11- a -,�-Centr I Contra Costa Sanitary District Protecting public health and the cnvitonment-- Balance Sheet Fund:001-RUNNING EXPENSE(O&M) May 2017 Fiscal Period 11/2017 Summarized by Account Report Generated on Jun 14,2017 7.48:24 AM CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($37.330) CURRENT LIABILITIES i RETIREMENT CONTRIB VVIH (51 780.858) CURRENT LIABILITIES/WORKERS"COMP INS PAYABLE $16,223 DEF.COMP,CONTRIB W/H/ICMA so DUE TO/DUE To DEBT FUND ($3,748,310) DUE TO I DUE TO S/C ($99,526,225) DUE TO I DUE TO S/I ($4,320,000) LIABILITIES-LONG TERM/PENS I ON/I NFLOWiOUTFLOW ($88,679,765) MEDICAL LIABILITIES I DELTA DENTAL $135 MEDICAL LIABILITIES/DISABILITY INS ($342) MEDICAL LIABILITIES I HEALTH NET $0 MEDICAL LIABILITIES I KAISER PERMANENTE $0 MEDICAL LIABILITIES I LIFE INS $8 MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $1,082 MEDICAL LIABILITIES/POST EMP.BENEFIT-OPER $897,519 REIMBURSEMENT FEES ($106.541) Total Liabilities ($202,549,579) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE ($20,723,315) FUND EQUITY/CAPITAL COST SHARING ($104,214,796) FUND EQUITY/CONTRIBUTED SEWER LINES ($154,886,001) FUND EQUITY/EXPENDITURE SUMMARY $76,187,830 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 ($68,943,712) Total Fund Equity ($534,036,415) TOTAL LIABILITIES AND FUND EQUITY ($736,585,994) CENTRAL CONTRA COSTA SANITARY DISTRICT June 14. 2O17 TO: THE BOARD OF DIRECTORS VIA: THEA\N\8SALLO - FROM- JAMIE KING SUBJECT- Sewer Con�mc�onvs�enoe�na�a� The following are brief year-to-date wshenoe explanations through period ending May 31, 2017- YTD YTD Fev/(Unfav SIC Revenues: Budgeted Actual Variance Explanation Total Facility Capacity Fees are lower than anticipated thus for in the fiscal year. FY YTD FY S/C Expenses: Budget Actual Rma{nin %SUpe 1 Total 36808758 27,902,576 8008100 ZL82ZQ LCentral Contra Costa Sanitary D'str*ct 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 so 0.0% so $o 0,0% $4,550.000 $4,550,000 0.0% Sewer Service Charges $0 $5,621 0.0% $10,583,600 $10.638,544 0.5% $11,820,000 $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 $6,908,098 80.2% L5, PROGRAM/GM185L4-Modified in Excel _ `-- - CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT --- PERIOD ENDING: 5/31/2017 PERIOD 11/2017 - 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 $ 180753,213 17r 317,686 1,435,527 17►92.5r 105 (147r 690) 19,212,942 16,831,904 2,381,034 � TYPE TP Treatment Plant 27,396,360 26,422,055 974,305 f 13,125,000 1,429,000 15,528,305 7,921,248 7,607,037 TYPE GI General Improvements - - — - 6,604,612 6,129,558 4751054 -- 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 11,000 711,000 441,907 269,090 CIB.Contingency - - 1,450,000 (1,440,000) 10,000 - 10,000 TOTAL DISTRICT $ 54,017,162 $ 50,932.,276 $ 3,084,886 $ 36,808,756 $ (147,690) $ 39,745,952 $ 27,902,575 $ 11,843,350 i CIB transfer to Contingencyfrom close outs 1,147,690 (500,000) 647,690 I Cal,"E"Blue: Supplemental authorization from S/C per Board of Directors position paper 4/6/176.1. 1p N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capita!Project report-Period 11 FY 16 17 May 17 PROGRAM/GM185L4-Modified in Excel - CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT - -- - PERIOD ENDING: 5/31/2017 - - - - _- PERIOD 11/20171 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 C5 Collection System - - - - - 5991 PH Sewer Renovation Phase 2 150,000 - 139,878 - 101122 150,000 ! 160,122 103,946 56,176 - 6602 South Jackson CAD _ -_- - - 80,Q00 1 -- 29,602 50,398 253,867 304,265 ! 288,864 15,441 8403* Buchonnan Air Pump St Reph7cement 83 83 - - -- 8412 PH Grayson Creek Trunk 2,824,408 ' 2,_219,040 1� 605,368 8,900,000 500,000 10,005,368 8,800,865 - 1,204,503 - 841.7 Survey Monument Install 200,000 ; - _ _ � --- 185,918 �_- ---- 14,0$2 ' S�,000 64,fl82 27,175 36,9()7 - 8418 Collection System Modeling i Y g 1,041,600 : 1,040,070 1,530 200,000 201,530 86,163 115,357 8419 Collection System Planning LT - - 470,000 462,421 7,579 200,000 207,579- -- 4 -- -- 9 1.85,321 221255 8420 Deve lop me nt Sewerage 3,071,102 ; 3,071,102 - 800,000 500,000 1,300,000 1,031,788 268,212 8422 WC Sewer Renovation Phase 11 - ---- _ 3401000 f 232,403 - 1.07,597 545,000 684,000 1,336,597 1,247,839 88,758 l - - 8430 Lafayette Sewer Renovation Phase 11 --- - - -- 150,000 ; 135,650 ! 14,350 1 500,000 - 514,350 526,701 (12,351) 8431 Collection System Master Plan - - -- 540,556 540,556 - 670,000 670,000 534,$13 135,187 8433 S.Orinda Sewer Renovation Phase 6 -- - - !----- -- _ - --- 12,000 90,238 102,238 38,512 63,726 8434 Urgent Projects -- - - 60,000 57,887 2_,113 - 256,000 258,113 182,603 75,519 8435 WC Sewer Renovation Phase 12 f - - - 1500000 (150,000) - - - 8436 Maraga/Crossroads PS Project - - 50,000 27,677 22,323 400,000 1 422,323 159,635 262,688 8437 Martinez Sewer Renovation Phase 5 150,000 --_- 25,538 124,462 325,000 150,000 599,462 622,006 _ (22,544) 8439 Miner Rd Sewer Repairs 2017(new) --- - -- 95,000 95,000 23,763 71,237 - - Closed Projects-Project balances transferred to contingency ' 5941 y PS Equipment Piping Replacement 740,000 657,800 82,200 10,000 106,170 198,370 198,371 5982 Pipe Burst Blanket Contract 708,000 702,031 5,969 - X2,376) 3,593 3,590 3 - -- - 5999 CIDP Blanket Contract ' 472,000 446,296 25,704 (8,445) 17,259 17,255 - -- 4 8414 Moraga PS Chopper Pump - - 19,964 -19,.964 { _ i - - T 5-- )Martinez Ph 4 Sewer Renovation -- 3,922,000 -- - 3,844,2571 77,743 5,000 (72,579) 10,064 .10,065 --5423 N.frinda Sewer Renovation-Phase 6 _ 1,258,500 974,916 ,283,584 2,154,000 (640,285,1 1,797,299 1,797,299 - - - - , - . ---_- - ---- . - - --- - - --- - - 426 La a etre Sewer Renovation+Phase 10 } Y -- - _ 2,5(15,O+Dt? � 2,.5+04,597 403 ,2,250,235 X1,316,.113) 934,528 934,529 1r1� 429 Fairview Maltby 350,000 1339,200)200) 10,800 10,8071 l�1� --- Rounding f 1 -- - -- (4) Total FY 2016-17 CS Amount $ 18,753,213 17,317,686 1,435,527 17,925,105 (147,690) 19,212,942 15,831,904 2,381,034 *Italic 'Projects open but not in CIB for 16/'17 1 - Italic&Blue I Projects closed)n 16/17 1 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"Grange: Transfers - o. E Blue: Supplemental authorization per position paper 4/6/17 6.1. N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\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: 5/31/2017 PERIOD 11J26117 - I f ► a C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PRD1 BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE [PYS(FY 2015-16) PYS(FY 201.5-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2015-17 FY 16/17 I i TYPE TP Treatment Plant - -- 7285 Primary Treatment Renovation f $ 14,868,112 14,695,729 `- 172383 t 50,000 222,383 220 440 - 1,943 7286 Centrifuge&Cake Pumps 128,000 86,061 41,939 500,000 (400,000) 141,939 1.43,885 (1,946) 7291 Pump&glower Bldg.Seismic Upgrade _ - - 695,000 678,125 . 16,875 2,900,000 829,000 3,745,875 1,480,561 2,265,314 7292 Switchgear Refurbishment-Ph,2 -- - 320,000 280,596 39,404 ! 100,000 139,404- 50,746 88,658 7297 Inlet Scrubber Caustic Inject.System - 11421,600 1.,377,126 44,474� 50,000 (50,000) 44,474 22,565 t 21909 7301 Treatment Plant Planning • - 8 2,601,464 f 2,501,464 - 3501000 l 350,000 381,229 (31,229) 7304 Instr&Controls PLC Upgrade 335,000 272,662 62,338 100,000 � 162,338 19799 ! 142,539 7310 Piping Renovations_Phase 9(Closed in FY 2015-16) 1,569,410 _ 1,569,410, - 25,000 (25,pp{3] _ _ _ 7311 TP Safety Enhancement Ph.4 i � - -� - 340,000 338,945 1,055 150,000 1.51,055 128 150,927 7312 Ash Facility improvements - ---- 90,000 _ 81,956 8,044 800,000 (800,000) 8,044 2,534 5,510 - 7314 Urgent Repairs 5,000 - 5,000 110,1300 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- - - ----- _ 160,000 134,860 r 25,140 100,000 125,140 54,949 70,191 7319 Laboratory Upgrades&Repair -6-- --- 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 y 240,000 � 88,898 t 151,7,02 500,000 751,102 , 237,268 _ 513,834 7324 Sub 16 Switchgear Replacement - 688,000 687,472 528 2,144,000 (188,000) 1,956,528 1,913,495 43,033 7326 Equipment Replacement FY 15-FY 24 � 405,000 356,898 , 49,102 460,6300 509,102 115,644 393,458 7327 Headwork's Screening Upgrade �� -- - - - 900,000 ' 756,1.72 143,828 1,600,000 - - 1,743,828 539,515 1,204,313 7329 MHF Burner Upgrade 100 00 0 i 46,385 ! 53,615- 270,000 s -- 323,615 81,728 241,887 7330 Piping Renovation Phase 9 241+000 241,000 21790?741 31,259 7339 T.Plant Control System 1/0 Replacement 20 000 �- ! 12,631 7,369 300,000 307,3619 1,929 305,4413 7341 WC/Grayson Creek Levee Rehab -- - - - 150,000 j 150,6300 _ - 150,000 7343 TP Master Plan 1,715,000 1,712,568 2,432 800,000 (315,000) 487,432 64,861 f422,571 8 Solids Handling Facility Improvements _ _ _ 400,000 1 +950,000 2 350,000 1s245,811 1,104,189 Rounding - - - -- ---�- ---- Total FY 216- (20).. 37 TP Amount $ 27,395,360 2+6,422,055 974,305 1.3,125,000 1,429,000 15,528,305 7,921,248 7,6177,037 Col."E"Yellow: One time Budget correction at beginning of FY 15/17 driven by changes from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers - --- - (06 J16 N:\Accounting\GMTEMPI\Financials and Closing\2017 Finanvials\Capital Project report-Period 11 FY 16 17 May 17 PROGRAM/GM185L4-Modified in Excel ! CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT ! PERIOD ENDING: 5/31/7017 -- - �- - PERIOD 11/2017 { I FA 8 C(A-B) D E F(C+D+E) G H(F-G) PRCOJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING;BUDGET NO J PROJECT TITLE PY5(FY 2015-15) PY5(FY 2015-15) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 t TYPE GI General Im rovements 8207 General Security and Access $ 47,615 470,616 -- - 80,000 80,000 - 80,000 8227 GDI Treatment Plant 222,444 F 222,444 -� - 42,556 42,55E 449 42,107 8230 Capital Legal Services - - -- 118,665 # 118,G65 20,000 20,000 5,971 14,029 i - - 8232 G01 SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 _ - 4,665 (4,665) - _ 8233 CSQD Facility Improvements - 173,697 k 173,697 -_-___ 25,0q'0 25,000 _ 25,000 8234 HOB Improvements 637,025 637,025 T - 447,000 p 447,000 428,072 18,428 _ ---- -- 82.36 District Easements 123,382 123,382 ( 15,000 4,665 19,665 33,649 (13)984) - 8237 Buffer and Rental Improvements 2+66,816 266,816 pp - 50,000 50,000 72,509 (22,509) 8238 IAsset Management - 1,047,921 1,047,921 - 800,000 141,2{64 "941,264 931,359 9,905 8239 PC][]Office Improvements - - ---- 477,356477,356 - - 120,410 (80,000) 400,410 - 40,410 8240 IT Development 1,518,794 1,132.,628 386,166900,000 I 1,286,16+6 391,698 894,468 8242 CMMS Replacement ! 385,470 385,470 - - _-- 134,020 155,510 289,530 1971170 92360 8243 Server Room Relocation - 102,204 1021204 - _ 650,000 (296,774) 353,226 89,704 263,522 8515 District Equipment Acquisition 450,000 421,112 ! 28,888 76,000 104,888 79,426 25,462 8517 Vehicle Replacement Program - - - _ 524,000 524,000 477,513 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 - 4,283,705 2,707,517 1,575,188 **To record beginning balance of activity as part of capital reporting change at YE 15/15 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 ISI:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 11 FY 16 17 May 17 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING' CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2017 f j PERIOD 11/2017 A C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE RW Recycled Water 7300 Refinery REW $ 354,536 354,536 - 40,000 40,000 20,186 19,814 7306 /one 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 - 2.00,000 (8,000) 192,000 86,668 105,332 7346 Surge Analysis 16-17 - - - 55,000 1 55,000 - 55,000 7347 Rew Automated Fill Station 87,327 87,327 - 15,000 19,000 34,000 32,640 1360 7350 Residential Fill Station Improv 2820354 82,354 2+00,000 50,000 250,000 230,055 19,945 Rounding (3) Total FY 201.6-17 RW Amount $ 1,262,977 1,062,977 200,000 500,000 11,000 711,000 441,907 269,090 CONTINGENCY-ALL PROGRAMS I 11450,000 (1,440,000) 10,000 10,000 CONTINGENCY-FROM CLOSEOUTS 1,347,690 (500,000) 647,690 M � GRAND TOTAL $ 54,017,162 50,932,276 3,084,886 36,808,756 (147,690) 390745,952 27,902,576 11,843,350 Project balance Transfer Balance to Totalspent in FY CLOSE OUTS-PROJECT BUDGET BALANCE TRANSFERRED TO CONTINGENCY prior to closeout Contingencty 2016-17 I 5941 1PS Equipment Piping Replacement 740,000 657,800 821200 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) 17,255 841.4* 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,€100 445,285 (445,285) 1,797,299 8426 Lafayette Sewer Renovation Phase 10 2,505,000 2,504,597 403 20,250,238 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)1 2,971,910 - 4 N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report-Period 11 FY 16 17 May 17 FY 16-17 CAPITAL BUDGET T RAN 5 F E R5 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 GM 12/14/16 Position Paper GM 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 4/6/17 6J&GM outs-transfer PROJ.# PROJECTS Expenditure driven process. ALIth.4/6/17 6.1 5/22 to contingency TOTAL 5941 CS PS Equipment Piping Replacement 175,000 (68,830) 106,170 5982 CS Pipe Burst Blanket Contract 300,000 (302,376) (2,376) 5999 CS CIDP Blanket Contract (8,445) (8,445) 7286 TP Centrifuge&Cake Pumps (400,000) (400,000) 7291 TP Pump&Blower Bldg.Seismic Upgrade 829,000 829P000 7297 TP 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 (800,000) (800,000) 7315 TP Applied Research and innovations (150,000) 7320 TP Plant Energy Optimization 578,000 r 578,000 7324 TP Sub 16 Switchgear Replacement (188,000) (188,000) 7343 TP TP Master Plan (315,000) (315,000) 7345 RW Filter Plant (8,000) (8,000) 7347 RW Rew Automated Fill Station 19,000 19,000 7348 TP Solids Handling Facility Improvements 1,500,000 450,000 1,950,000 8207 GI General Security and Access 80,000 80.,000 8232 GI GD1 SMMS Replacement(Closed Project FY 2015 (4,665) 8236 G1 District Easements 4,665 4,665 8238 G1 Asset Management 1 141,264 141,264 8239 G1 POD Office Improvements (80,000) (80,000) 8242 GI CMMS Replacement 155,510 155,510 8243 G1 Server Room Relocation (155,510) (141,264) (296,774) 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) (1,316,113) 8429 CS Fairview Maltby (175,000) l164,200) (339,200) 8433 CS S.Orincla Sewer Renovation Phase 6 90,238 90,238 8434 CS CS Urgent Projects 440,000 (184,000) 256,000 8435 CS WC Sewer Renovation Phase 12 (150,000) (I50,000) 8437 CS Martinez Sewer Renovation Phase 5 150,000 150,000 8439 CS Miner Road Sewer Repairs 2017 95,000 95,000 0 Contingency (829,000) (150,000) (11,000) (450,000) (1,440,000) Add'l Budget from Sewer Construction Fund (500,000) (500000) Contingency add from close outs 1,147,690 1,147,690 .Contingency transfer out from close outs (500,000)1 (500,000), Total 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.Q.M. E.D.M. %of CURRENT B.Q.M. E.Q.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2190 ---- 1 (1) 24,000,000 33,000,000 (9,000,000) 24,000,000 2490209085 35.29°ala r 23,226.37 67,869.91 91,096.28 914 US Gov't T-Bili 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 15,005.57 915 US Gov't T-Bill 12122/16 12107117 190 0.84 4,960,139 5,000,000 51000,000 4,973,050 7.350 3,530.56 15,005.57 15,005.57 916 .US Gov't T-Bill 12/22/16 12/07/17 190 0.84 4,960,139 5,000,000 5,000,000 4,9730050 7.35% 3,530.56 15,005.57 15,005.57 917 US Gov't FHLB 12/22/16 07120/17 50 0.64 4,981,625 5,000,000 510000000 4,993,750 7.35% 2,712.50 11,375.00 11,375.00 918 US Gov't FHLB 12/22/16 07/20/17 50 0.64 4,981,625 5,000,000 51000,000 4,993,750 7.35% 2,712.50 11,375.00 11,375.00 919 US Gov't FHLB 12/22/16 07/20/17 50 0.54 4,981,625 5,000,000 51000,000 4,993,750 7.35% 2,712.50 11,375.00 11,375.00 920 US Govt FHLB 12/22/16 07/20/17 50 0.64 4,981,625 5,000,000 5,000,000 4,9930750 7.36% 2,712.50 119375.00 11,375.00 921 Union Bank of CA YCD 12/22/16 06120/17 20 0.72 4,982,000 5,000,000 5,000,000 4,9970250 7.36% 3,100.00 13,000.00 13,000.00 922 BNP Paribas Comm Paper 01/20/17 07119/17 1.29 3,974,400 _ 4,000,000 40000,000 3,994,300 _5.88% 4,384.53 _ 14,426.51 _ 14,426.51 (4) 67,763,317 77,000,000 (9,000,000) fib 000,000 67,905,784 100.00% 52,152.58 185,813.13 209,03.9.50 (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 Protecfing-p—rihfic health and Me environment Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) May 2017 Fiscal Period 1112017 Summarized by Account Report Generated on Jun 14,2017 7-48-24 AM TOTAL ASSETS Current Assets CAD RECEIVABLE/AVAD-ALHAMBRA VLY AR $1,114,199 CASH ACCOUNTS I CASH $1,168,106 CASH ACCOUNTS/TEMPORARY INVESTMENTS $68,000,000 DUE FROM/DUE FROM DEBT FUND $4,025,890 DUE FROM/DUE FROM RIE $99,526,225 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $60,803 RECEIVABLE ACCOUNTS i ACCRUED INTEREST AIR 532,918 RECEIVABLE ACCOUNTS/CAD RECEIVABLE $252,094 Current Assets $174,183,235 Net Property,Plant and Equipment FIXED ASSETS-C.1 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 I SALES TAX PAYABLE CURRENT LIABILITIES I ACCOUNTS PAYABLE ($705,212) CURRENT LIABILITIES I PROJECT RETENTION PAYABLE ($484,167) CURRENT LIABILITIES I REFUNDABLE CONST BONDS ($228,687) DUE TO)DUE TO DEBT FUND ($258,760) DUE TO/DUE TO RIE ($105,328,139) DUE TO/DUE TO SII ($97) LIABILITIES/UNEARNED INTEREST (589,814) Total Liabilities ($107,096,673) Total Fund Equity EXPENDITURE SUMMARY/TRANSFER TO CIP (S27,902,557) FUND EQUITY i AVAILABLE FUND BALANCE ($66,991,817) FUND EQUITY/EXPENDITURE SUMMARY $27,902,557 YEAR TO DATE REVENUES I REVENUE SUMMARY ($27,997,302) Total Fund Equity ($94,989,119) TOTAL LIABILITIES AND FUND EQUITY (S202,085,793) Central Contra Costa Sanitary District mire Revenue Report MTD Fund: 003-SELF-INSURANCE May 2017 Fiscal Period 11/201 Report Generated on Jun 14,2017 7:41-22 AM 7 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% $931,352 $1,013,547 8.8% $1,005,375 ($8,172) 100.8% Total Revenue $1,032 $42,746 4j042.0% $931,352 $1,0130547 8.8% $1,006,375 ($8,172) 100.8% t 0 LL t q) Central Contra Costa Sanitary District -------------- R r s Expense Report - By Department MTD Fund; 003-SELF-INSURANCE May 2017 Fiscal Period 1112017 Report Generated ©n Jun 14, 2017 7,47,04 AM $120.030 Period Budget" S2,000,000 YTD Budget C:]Period Actual ❑ YTD Actual $100.000 $1,500,000 $80,000 S60,000 $1.000,000 $40,000 $500,000 $23,000 $0 - f Period Budget Period Actual Period Variance YTD Budget YTD Actual `STD Variance $111,830 $17,284 $94,546 $1,805,130 $817..470 $9871660 Totals $1111830 $175284 $94,546 $1,5053130 $8171470 $9875880 = Central Contra Costa Sanitary District ---- NIMS ENWITTIM 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: r INSURANCE&OTHER EXP $2,249 $2,551 {$302} -13.4% $599,739 $731,293 ($131,55=got $602,000 121.5% GENERAL&AUTO LIABILITY $95,832 $14,733 $81,099 84.61% $1,054,152 $86,177 $967,975 91.8% $1,150,000 7.5% EMP RELATED&POLLUTION $13,749 $0 $13.749 100.0% $151,239 $0 $151,239 100.0% $165,000 0.0% Total Expenses $111,830 $173284 $94,546 84.5% $1,805,130 $817,470 $987,880 54.7% $1,9111,000 42.6% Fund#003-Total Expenses $111,830 $17,284 $94,546 84.5% $1,805,130 $817,470 $9871660 54.7% $11917,000 42.6% Color Ivey: 0 to 10%over budget > 10%over budget 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. LAIF 10199- ------- 1 (1) 6,200,000 6,200,000 6,200,000 6,2051189 100.00% 4,870.82 32,929.14 373799-96 (3) 6,200,000 61200,000 0 6,200,000 61205,189 100-00% 4,870.82 32,929.14 37,799-96 (2) (60.21) (159.53] (219.74) 4,810.61 32,769-61 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. 01- Ventral Contra Costa Sanitary District Protecting public health and Me environment 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/CASH $514.643 CASH ACCOUNTS/TEMPORARY INVESTMENTS $6.200,000 DUE FROM I DUE FROM RIE $4.320.000 DUE FROM I[DUE FROM SIC S97 RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R 58.126 Current Assets $11,042,865 TOTAL ASSETS $11,042,865 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE $0 CURRENT LIABILITIES/GASB 10 ACTUARIAL RESERVE ($1,500,000) DUE TO/DUE TO RIE ($4,507,849) Total Liabilities ($6,007,849) Total Fund Equity FUND EQUITY i EMPLOYMENTIPOLLUTION RISK ($5,000,000) FUND EQUITY I EXPENDITURE SUMMARY $817,470 FUND EQUITY/INS PREM SICLAIMS/LAVVSU ITS $161,061 YEAR TO DATE REVENUES/REVENUE SUMMARY ($1,013,547) Total Fund Equity ($5,035,017) TOTAL LIABILITIES AND FUND EQUITY ($11,042,865) Central Contra Costa Sanitary District. Revenue Report MTD Fund: 004-DEBT SERVICE May 2017 Fiscal Period 1112017 Report Generated on Jun 14, 2017 7:41:22 AM Category MTD Estimate MTD Actual MTD%oRev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annum%oRev 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% $3,790,807 $45,247 98.8% A ------ IM Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004-DEBT SERVICE May 2017 Fiscal Period 1112017 Deport Generated on Jun 14, 2017 7:47.04 AM $3 Period Budget $1,000,000 0 YTD Budget' []Period Actual YTD Actual $800,000 $0 r 5600,004 �0 $400,000 (s0) $200.000 �$1} s0 3 - Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance s0 $0 $0 $884,155 S884.364 ($209) Totals $0 $0 $0 $884,'155 $884,364 ($209) T Central Contra Costa Sanitary District Expense Report - By Department MTD Fuad: 004-DEBT SERVICE May 2017 Fiscal Period 1112017 Report Generated on Jun 14, 2017 7:47:04 AM Department: INTEREST EXPENSE $0 $0 so 0.0% $884.155 $884,3644 ($209) Cl.(]/a $1,313,051 67.4% Total Expenses $0 $0 $0 0.0% $884'158 $884 354 a , , ($ZD9} 'D.'Q/a $1,313,051 fi7.4/a Fund#004-Total Expenses $0 $0 $0 0.0% $884)155 $884,384 ($209) 0.0% $1,3131051 67.4% Grand Total for All Funds $7,198,995 $6,292,475 $905,521 12.6% $84,840,579 $77,889,684 $5,951,015 8.2% $93,040,969 83.7% Color Key-. 0 to 10%over budget > 10%over budget Central Contra Costa Sanitary District • public health and 1ho onvironnient Balance Sheet Fund:004-DEBT SERVICE May 2017 Fiscal Period 1112017 Summarized by Account Report Generated on Jun 14,2017 7:4824 AM TOTAL ASSETS Current Assets DUE FROM/DUE FROM R/E $3,748,310 DUE FROM/DUE FROM S/C $258,760 L.T.DEBT ACCOUNTING/DEPOSIT WfTRUS7EE-RESERVE 34,856,450 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/RECYCLED WATER LOAN ($182,377) DUE TO/DUE TO RIE ($187,119) DUE TO/DUE TO S/C ($4,028890) L.T.DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE so 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 i EXPENDITURE SUMMARY 5884,364 YEAR TO DATE REVENUES I REVENUE SUMMARY ($3.745,560) Total Fund Equity $26,935,686 TOTAL LIABILITIES AND FUND EQUITY ($8,962,7001