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Home My WebLink About05. Review June and July 2017 Financial Statements and Investment Reports Page 1 of 66 Item 5. I Central Contra Costa Sanitary District September 7, 2017 TO: HONORABLE BOARD OF DIRECTORS FROM: JAMIE KING, ACCOUNTANT REVIEWED BY: THEAVASSALLO, FINANCE MANAGER PHIL LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW JUNEAND JULY2017 FINANCIAL STATEMENTSAND INVESTMENT REPORTS.APPROVAL RECOMMENDED BYFINANCE COMMITTEE. Attached for review are the Financial Statements and Investment Reports for J une and July 2017. Strategic Plan Tie-In GOAL THREE:Be a Fiscally Sound and Effective Water Sector Utility Strategy 1 - Conduct Long-Range Financial Planning, Strategy 2- Manage Costs ATTACHMENTS: 1. June 2017 Financial Statements and Investment Reports 2. July 2017 Financial Statements and Investment Reports September 7, 2017 Regular Board Meeting Agenda Packet- Page 22 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT August 10,2017 TO- THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT O&M Variance Analysis (((( The following are brief year-to-date variance explanations through period ending,lune 30.2017 YTD YTD Fav/(Unfav) 0&M Revenues: Budgeted Actual Variance Explanation Amounts received from the County for cash conversions were higher than budgeted. Additional positive variance as a result of direct billing of sewer service charge,permit&application fees and side sewer Total $ 89,817,200 $ 91,983,043 $ 2,165,843 inspection fees higher than anticipated during the budgeting process. 0&M Expenses(variances>$100K): Total Labor Charges 66,926,018 64,842,392 2,083.626 Due to vacant and open positions which are budgeted and are filled later in the fiscal year resulting in savings. Chemicals 1.920,000 1.426.090 493,910 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 4,315,790 4,680,814 365 024 Electrical usage is higher than in previous years as the plant relied heavily on PG&E import due to the Cogeneration System being throttled down since summer of 2016 for emissions limitations. Repairs&Maintenance 5,222,852 4,662,918 559,934 Savings due to some of the budgeted repairs and maintenance work in the Plant Maintenance division did not materialize during the fiscal year. Outside Services 3,980,175 3,244,623 735,552 Almost all of the positive variance is due to budgeted expenses for Technical Services not needed or underexpended. Savings include:recycled water opportunities study($100K),SWRF contracts expense ($50K),recycled water process support service and survey consultant underspent($95K),lower legislative analysis expense($50K),regional urgency radio buy-in start up fee not paid yet($70K),IT temporary service expense not needed due to IT being fully staffed($25K),VDI transition consultant budgeted for IT,but not needed($70K),records management initiative and records retention updates expense not incurred($160K),and security guard service expense savings($30K). Additional positive variance from lower expense for emergency management consulting service resulting In savings for Outside Safety Services expense Other Expenses 2,685,703 1,922,771 762,932 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&Conferences expenses being lower than anticipated comprise the bulk of the remainder of the variance. All Other 4,760,380 4,710,184 50,196 Multiple account categones comprise the minor variance Total $ 89,810,918 $ 85,489,792 $ 4,321,126 September 7, 2017 Regular Board Meeting Agenda Packet- Page 23 of 294 ' Central Contra Costa Sanitary DistriCt tectiRg Public health and the environment • Revenue Report MTD Fund:001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2:23:26 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $14,790,000 $13.851,253 -6 314, $14790.000 $13,851,253 -6 31'1 $14,790.000 $938.747 93 7°0 HHW $811,000 $736,031 -92% $888000 $814,890 -8 2% $888.000 $73 110 918% Sewer Service Charges $5,457,826 $7,746,241 419% $71,100,000 $73,363,558 32% $71 100 000 ($2,263,558) 1032% Other $506329 $705,805 394% $3,039.200 $3,953.341 301°,6 $3.039.200 ($914141) 1301% Total Revenue $21,565,155 $23,039,330 6.8% $89,817,200 $91,983,042 2.4% $89.817,200 ($2,165,842) 102.4% September 7, 2017 Regular Board Meeting Agenda Packet- Page 24 of 294 Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2:21:36 PM $90,000.000.00 810 918 Budget a Actual W,489,787 $80,000,000.00 151,34' ,064,228--$76,187,830 $70,000,000.00 0` 111,774—$6g 912,639 r $60,000,000.00 $83,921,666 04,811 57,097,896 $50.000,000.00BASO $50;462,219 W4 497,504 $40,000,000 00 $37,49846`$41,257,378 $30,000,000.00 $30,69,20 $34,760,587 $23-6 $2t7$ 28,694,889 $20.000,000.00 „ $16 r,8152,280,246 $9.77 —Sf6,046,281 $10,000,000 00 4 $9,194,118 $000 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 Jun(12)2017 Fiscal Periods September 7, 2017 Regular Board Meeting Agenda Packet- Page 25 of 294 ' Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 1212017 Report Generated on Aug 15, 2017&16 24 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,763,595 $2,767,255 ($3,660) -0.1% $33,158,707 $31,794,337 $1.364,370 41% $33,158,707 959% EMPLOYEE BENEFITS $2,708,690 $3,154,306 ($445,616) -165% $37,511,904 $36,662,747 $849.157 2.3% $37,511,904 977% CAPITALIZED ADM OVERHEAD ($312,120) ($327,174) $15.054 -48% ($3,744,593) ($3,614,689) ($129.904) 3.5% ($3,744,593) 965% DIRECTOR FEES&EXPENSES $14,060 $11.293 $2,767 19.7% $168,555 $136,316 $32,239 19.1% $168,555 80.9% CHEMICALS $214.098 $238.581 ($24,483) -114% $1,920,000 $1,426,091 $493,910 25.7% $1,920,000 743% UTILITIES $526,394 $711,600 ($185,206) -35.2% $4,315,790 $4,680,813 ($365,023) -85% $4,315,790 1085% REPAIRS&MAINTENANCE $717,569 $918,834 ($201.265) -28.0% $5,222,852 $4.662,917 $559,935 10.7% $5,222,852 893% HAULING&DISPOSAL $121,111 $242,494 ($121,383) -100.2% $941,050 $999,167 ° ° 8,11 -6 2 l0 941,050 106.2/o PROFESSIONAL&LEGAL SERV $63,402 $234,827 ($171.425) -270.4% $630,750 $646,602 ($15,852) -25% $630,750 102.5% OUTSIDE SERVICES $338.629 $882,491 ($543.862) -160.6% $3,980,175 $3,244,620 $735,555 185% $3,980,175 815% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $920,000 $920,000 $0 0.0% $920,000 1000% MATERIALS&SUPPLIES $210.437 $338,696 ($128,259) -60.9% $2.100,025 $2,008,099 $91,926 44% $2,100,025 95.6% OTHER EXPENSES $293659 $128,754 $164,905 56.2% $2.685,703 $1,922,768 $762,935 284% $2,685,703 71.6% Total Expenses $7,659,524 $9,301,957 ($1,642,433) -21.4% $89,810,918 $85,489,787 $4,321,131 4.8% $89,810,918 95.2% Color Key 0 to 10%over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 26 of 294 ' Central Contra Costa Sanitary District ProtectinY public heXth and the environment Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2:19:48 PM $4,00 000 0 0 Penod Budget $30,000,000 M YTD Budget Penod Actual Q YTD Actual $25,000,000 $3,000,000 $20,000,000 $2,000,000 $15,000,000 $10,000,000 $1,000,000 $5,000,000 $a goo $0 !� GPS QJ�P S�p��GyG\�p� \S��tP�G\C\��\GG�\EG�\O �Gel QJ�Q S�p � Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,884,792 $3,029,046 ($1,144,254) $27,828,993 $26,717,786 $1,111,207 ENGINEERING $1,366,988 $1,834,963 ($467,975) $15,899,140 $15,342,636 $556,505 COLLECTION SYSTEM OPS. $1,368,645 $1,491,481 ($122,836) $14,472,053 $13,760,274 $711,779 PLANT OPERATIONS $2,622,020 $2,455,554 $166,466 $26,807,177 $25,631,803 $1,175,374 PUMP STATIONS $270,285 $371,009 ($100,724) $3,001,836 $3,066,650 ($64,814) RECYCLED WATER $146,794 $119,904 $26,890 $1,801,719 $970,638 $831,081 Totals $7,659,524 $9,301,957 ($1,642,433) $89,810,918 $85,489,787 $4,321,131 September 7, 2017 Regular Board Meeting Agenda Packet- Page 27 of 294 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2 19 48 PM Department: ADMINISTRATION Category .d : YTD Budget ANRIN6 Budget SALARIES&WAGES $545,090 $531,849 $13,241 2.4% $6,539,925 $6,294,090 $245,835 3,8% $6,539,925 96.2% EMPLOYEE BENEFITS $887.495 $2024,754 ($1,137,259) -128.1% $15.673,019 $15.915,976 ($242,957) -16% $15,673,019 101.6% CAPITALIZED ADM OVERHEAD ($3,599) ($2.184) ($1.415) 39.3% ($43166) ($30,775) ($12,391) 287% ($43,166) 71.3% DIRECTOR FEES&EXPENSES $14.060 $11,293 $2.767 197% $168.555 $136,316 $32,239 19.1% $168,555 809% UTILITIES $7.920 $16404 ($8,484) -107.1% $95,040 $116,383 ($21,343) = $95.040 122.5% REPAIRS&MAINTENANCE $69,924 $40,551 $29,373 42.0% $838,450 $721.567 $116,883 13.9% $838,450 86.1% PROFESSIONAL&LEGAL SERV $51 146 $140,293 ($89.147) -174.3% $484.250 $428.006 $56,244 11 6% $484,250 884% OUTSIDE SERVICES $146,281 $176017 ($29,736) -203% $1,760,800 $1.415.994 $344,806 196% $1.760,800 804% SELF-INSURANCE EXPENSE $0 $0 $0 00% $920,000 $920,000 $0 00% $920,000 100 0% MATERIALS&SUPPLIES $28.117 $37.145 ($9,028) -32 1% $236,825 $146.059 $90.766 383% $236,825 617% OTHER EXPENSES $138,358 $52924 $85.434 61 70S $1,155,295 $654,170 $501 125 434% $1 155 295 56.6% ADMINISTRATION Total Expenses $1,884,792 $3,029,046 ($1,144,254) -60.7°! $27,828,993 $26,717,786 $1,111,207 4.0% $27,828,993 96.0% Fund#001-Total Expenses $1,884,792 $3,029,046 ($1,144,254) -60.7% $27,828,993 $26,717,786 $1,111,207 4.0% $27,828,993 96.0% Color Key: 0 to 10%over budget > 10% over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 28 of 294 Central Contra Costa Sanitary District , . Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2:19.48 PM Department: ENGINEERING PeriodCategory Budget Period Actual Period Variance YTD BudgetAnnual % Budget SALARIES&WAGES $748.124 $765,164 ($17,040) -2.3% $8.976,971 $8,764.887 $212,084 2.4% $8,976,971 976% EMPLOYEE BENEFITS $579,629 $385,291 $194,338 33.5% $6.950,521 $6.788.622 $161,899 2.3% $6,950,521 977% CAPITALIZED ADM OVERHEAD ($282,859) ($300.428) $17,569 -6.2% ($3,394.165) ($3.409.674) $15,509 -0 5% ($3,394,165) 1005% UTILITIES $14.773 $27.032 ($12,259) -83.0% $177100 $180.819 ($3,719) -2140 $177,100 102.1% REPAIRS&MAINTENANCE $15,494 $28.272 ($12,778) -825% $185,400 $97,766 $87,634 473% $185,400 52.7% HAULING&DISPOSAL $77.935 $140.440 ($62,505) -80.2% $423,000 $481,909 ($58 909) ® $423,000 1139% PROFESSIONAL&LEGAL SERV $10,109 $70012 ($59,903) -592.6% $121,000 $169.401 ($48,401) ► 1', $121,000 140.0% OUTSIDE SERVICES $133,256 $617253 ($483.997) -363.2% $1,511,525 $1 442372 $69,153 4.6% $1.511,525 954% MATERIALS&SUPPLIES $29,795 $84,210 ($54.415) -1826% $356,550 $361,813, ($5,263) -1 5% $356,550 101 5% OTHER EXPENSES $40732 $17.716 $23,016 565% $591.238 $464,721 $126,517 21 4`a-: $591,238 78 6"'_ ENGINEERING Total Expenses $1,366,988 $1,834,963 ($467,975) -34.2% $15,899,140 $15,342,636 $556,505 3.5% $15,899,140 96.5% Fund#001-Total Expenses $1,366,988 $1,834,963 ($467,975) -34.2% $15,899,140 $15,342,636 $556,505 3.5% $15,899,140 96.5% Color Key 0 to 100/,,over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 29 of 294 �L-Central Contra Costa Sanitary District II III�IIA.IIIIIIIIII Protecting1 Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7,2017 219:48 PM Department: COLLECTION SYSTEM OPS. Category •• Budget Period Actual Period ..• t Actual YTD Variance % Annual % Budget SALARI .- SALARIES&WAGES $509,076 $507.618 $1.458 03% $6,107,988 $5,733,334 $374,654 6.1% $6,107,988 93.9% EMPLOYEE BENEFITS $457,404 $254.044 $203.360 445% $5,485,229 $4.937,417 $547,812 100% $5,485,229 90.0% CAPITALIZED ADM OVERHEAD ($4.334) ($6,807) $2,473 -57.1% ($51,854) ($38,721) ($13,133) 253% ($51,854) 747% UTILITIES $11 635 $36,209 ($24,574) -211.2% $139,400 $164,312 ($24,9'2) $139.400 1179% REPAIRS$MAINTENANCE $278,475 $535,174 ($256,699) -92.2% $1,631,502 $1,823,744 ($192,242) $1,631,502 111.8% HAULING&DISPOSAL $10.924 $44.045 ($33,121) -303.2% $131.000 $122,098 $8,902 6.8% $131 000 93.2% PROFESSIONAL&LEGAL SERV $424 $3,748 ($3,324) -783.9% $5.000 $9498 ($4,498) $5,000 1900% OUTSIDE SERVICES $8,910 $13,748 ($4,838) -54 3% $106.700 $144,183 ($37.483) $106,700 135 1% MATERIALS&SUPPLIES $89,322 $97.557 ($8,235) -92% $774.150 $742,705 $31.445 4.1?/0 $774.150 959% OTHER EXPENSES $6,809 $6.147 $662 97% $142938 $121.704 $21:234 14 9'!, $142938 85 1% COLLECTION SYSTEM OPS.Total $1,368,645 $1,491,481 ($122,836) -9.0% $14,472,053 $13,760,274 $711,779 4.9% $14,472,053 95.1% Expenses Fund#001-Total Expenses $1,368,645 $1,491,481 ($122,836) -9.0% $14,472,053 $13,760,274 $711,779 4.9% $14,472,053 95.1° Color Key 0 to 10% over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 30 of 294 Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2.1948 PM Department: PLANT OPERATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $820,934 $846,128 ($25.194) -31% $9,850,196 $9,693,044 $157,152 16% $9,850,196 984% EMPLOYEE BENEFITS $690,241 $427.072 $263,169 381% $8,277,040 $8,019,058 $257982 31% $8.277,040 96.9% CAPITALIZED ADM OVERHEAD ($21,328) ($17,755) ($3,573) 168% ($255,408) ($135518) ($119,890) 46.9% ($255,408) 531% CHEMICALS $171,250 $195,439 ($24 189) -141% $1,406.000 $1,046350 $359,650 25.6% $1 406,000 744% UTILITIES $434,250 $508,079 ($73.829) -170% $3,210.700 $3416933 ($206,233) -64% $3210700 106.4°/ REPAIRS&MAINTENANCE $304.118 $272.295 $31.823 105% $2,213,200 $1.768.080 $445 120 20 1% $2.213.200 79 9% HAULING&DISPOSAL $31 515 $57.036 ($25,521) -81 0% $378,250 $385,376 ($7 126) -1 9% $378250 101.9% PROFESSIONAL&LEGAL SERV $549 $1 481 ($932) -169.8% $6,500 $3,422 $3078 474% $6.500 52.6% OUTSIDE SERVICES $26,936 $13.612 $13,324 49.5% $322,550 $122.032 $200.518 62.2% $322550 378% MATERIALS&SUPPLIES $59 197, $116,791 ($57.594) 97 3% $685000 $719,736 ($34.736) -51% $685000 105 1% OTHER EXPENSES $104,358 $35.374 $68.984 661% $713.149 $593.290 $119,859 168% $713.149 83.2% PLANT OPERATIONS Total Expenses $2,622,020 $2,455,554 $166,466 6.3% $26,807,177 $25,631,803 $1,175,374 4.4% $26,807,177 95.6% Fund#001-Total Expenses $2,622,020 $2,455,554 $166,466 6.3% $26,807,177 $25,631,803 $1,175,374 4.4% $26,807,177 95.6% Color Key 0 to 10% over budget > 101%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 31 of 294 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 1212017 Report Generated on Aug 7, 2017 2-19 48 PM Department: PUMP STATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance Annual % ..- SALARIES&WAGES $76,714 $83,764 ($7,050) •9.2% $920,480 $946,051 ($25,571) -2.8% $920,480 102.8% EMPLOYEE BENEFITS $54.111 $42,171 $11,940 22.1% $648,947 $743.146 ($94,199) = $648,947 114.5% CAPITALIZED ADM OVERHEAD $0 $0 $0 00% $0 $0 $0 0.04A $0 00% CHEMICALS $35.837 $37.395 ($1,558) -43% $430,000 $328,092 $101,908 23.7°0 $430,000 763% UTILITIES $43229 $95.944 ($52,715) -121.9% $518,550 $610,841 ($92,291) M $518,550 1178% REPAIRS&MAINTENANCE $47,036 $42.541 $4,495 96% $324.300 $249917 $74,383 22.9% $324,300 77 1% HAULING&DISPOSAL $737 $974 ($237) -32.1% $8,800 $9,784 ($984) $8,800 111.2% OUTSIDE SERVICES $6,349 $48.864 ($42,515) -6696% $76,100 $91,162 ($15.062) $76,100 1198% MATERIALS&SUPPLIES $3,474 $2,801 $673 19.4% $41,600 $33,043 $8,557 20 6/o $41.600 79.4% OTHER EXPENSES $2.798 $16.555 ($13,757) -4917% $33.059 $54,613 ($21,554) M $33,059 165.2% PUMP STATIONS Total Expenses $270,285 $371,009 ($100,724) -37.3% $3,001,836 $3,066,650 ($64,814) -2.2% $3,001,836 102.2% Fund#001 -Total Expenses $270,285 $371,009 ($100,724) -37.3% $3,001,836 $3,066,650 ($64,814) -2.2% $3,001,836 102.2% Color Key 0 to 10°1 over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 32 of 294 `Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2017 Fiscal Period 1212017 Report Generated on Aug 7, 2017 2-19 48 PM Department: RECYCLED WATER Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $63,657 $32.730 $30,927 486% $763,147 $362.932 $400,215 52.4% $763,147 476% EMPLOYEE BENEFITS $39,810 $20,973 $18,837 473% $477.148 $258,527 $218,621 45 8% $477,148 54.2% CHEMICALS $7011 $5,747 $1,264 18.0% $84000 $51.648 $32,352 385% $84,000 61.5% UTILITIES $14,587 $27,932 ($13,345) -91.5% $175.000 $191,526 ($16,526) -9A% $175,000 109.4% REPAIRS&MAINTENANCE $2.522 $0 $2,522 1000% $30,000 $1,842 $28,158 93 9% $30,000 6 1% PROFESSIONAL&LEGAL SERV $1,174 $19.293 ($18,119) -1,5434% $14,000 $36.275 ($22,275) $14,000 2591° OUTSIDE SERVICES $16,897 $12.997 $3,900 23.1% $202.500 $28,877 $173.623 857"S $202.500 14.3% MATERIALS&SUPPLIES $532 $193 $339 638% $5,900 $4,743 $1,157 196% $5.900 804% OTHER EXPENSES $604 $39 $565 93 5% $50.024 $34269 $15.755 31 514 $50.024 685% RECYCLED WATER Total Expenses $146,794 $119,904 $26,890 18.3% $1,801,719 $970,638 $831,081 46.1% $1,801,719 53.9% Fund#001-Total Expenses $146,794 $119,904 $26,890 18.3% $1,801,719 $970,638 $831,081 46.1% $1,801,719 53.9% Color Key 0 to 10%over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 33 of 294 Page 13 of 66 �Ontral Contra Costa Sanitary District Balance Sheet Fund.001-RUNNING EXPENSE(O&M) June 2017 Fiscal Period 1212017 Summarized by Account Report Generated on Aug 7 2017 2 17 55 PM TOTAL ASSETS Current Assets CASH ACCOUNTS!CASH $38088997 CASH ACCOUNTS:PAYROLL CLEARING $22.973 CASH ACCOUNTS PETTY CASH $3400 DUE FROM i DUE FROM DEBT FUND SO DUE FROM DUE FROM&C $0 DUE FROM DUE FROM SSI so INVENTORY SUPPLIES&MATERIAL INV $2,089 765 PREPAID ACCOUNTS PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS PREPAID EXPENSES $987,730 PREPAID ACCOUNTS,PREPAID INSURANCE $11.467 PREPAIDACCOUNTS PREPAID RETIREMENT $2414,163 RECEIVABLE ACCOUNTS A/R-SSC DIRECT BILL $2753 RECEIVABLE ACCOUNTS r ACCOUNTS RECEIVABLE $15,239,653 RECEIVABLE ACCOUNTS,ACCOUNTS RECEIVABLE COBRA $4,841 RECEIVABLE ACCOUNTS!COMPUTER PURCHASE PROGRAM $10,294 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW 5100,243 RECEIVABLE ACCOUNTS OVERTIME INSPECTION A/R $3,326 Current Assets $59,025,709 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS'ACC DEPR-CONTRIB ASSETS ($59 361 001) CONTR BUTED FIXED ASSETS CONTRIBUTED SEWER LINES $157791 729 FIXED ASSETS-C I P/CONSTRUCTION IN PROGRESS $33 388 571 FIXED ASSETS/ACC DEPR-BUILD NGS (S12 876 506) FIXED ASSETS/ACC DEPR-FURN 8 EQUIP ($9.260 262) FIXED ASSETS I ACC DEPR-OUTFALL ($3616981) FIXED ASSETS/ACC DEPR-PUMPING STATIONS ($33 104 63T) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS (S68 942 764) FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($220 382 148) FIXED ASSETS/ACC DEPR-VEHICLES (S4 853 858) FIXED ASSETS/ACCUM DEPRC-RECY WATER (58 866 352) FIXED ASSETS/BUILDINGS S44 238 508 FIXED ASSETS/FURNITURE&EQUIPMENT S14 012 834 FIXED ASSETS/INTANGIBLE ASSETS $4941 707 FIXED ASSETS/LAND $17320 570 FIXED ASSETS/OUTFALL SEWERS $11 371 574 FIXED ASSETS!PUMPING STATIONS $57278 141 FIXED ASSETS/RELY WATER INFRASTRUCTURE $20,292366 FIXED ASSETS/SEWAGE COLLECTION FACIL $351 503.802 FIXED ASSETS!TREATMENT PLANT $333962 356 FIXED ASSETS!VEHICLES S7 614 982 Net Property,Plant and Equipment $632,452,631 TOTAL ASSETS $691,478,339 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE SALES TAX PAYABLE $2 706) CURRENT LIAB LITIES ACCOUNTS PAYABLE ($1733612) CURRENT LIABILITIES ACCRUED COMPENSATED ABS .:54 570 131) CURRENT LIABILITIES ACCRUED WAGES PAYABLE (S1 153451) CURRENT LIABILITIES CAFETERIA PLAN PAYABLE 129.8921 CURRENT LIABILITIES MISC DEPOSITS/LIABILITIES ($108539) CURRENT L'ABILITIES.OTHER PAYROLL WITHHOLDING SO CURRENT LIABILITIES PERMITCLEARING 1$170) September 7, 2017 Regular Board Meeting Agenda Packet- Page 34 of 294 Page 14 of 66 '`Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) June 2017 Fiscal Period 1212017 Summarized by Account Report Generated on Aug 7 2017 2 17 55 PM CURRENT LIABILITIES REFUNDABLE DEPOSITS S37 580. CURRENT LIABILITIES RETIREMENT CONTRIB WM $2 CURRENT LIAR L?IES WORKERSCOMP INS PAYABLE SO DEF COMP CONTRIB WIH r ICMA $500 DUE TO DUE TO DEBT FUND SO DUE TO I DUE TO SIC $0 DUE TO DUE TO SII SO LIABILITIES LONG TERM PENSION/INFLOW/OUTFLOW ($88 679 765) MEDICAL LIABILITIES DELTA DENTAL (S290) MEDICAL LIABILITIES DISABILITY INS ($431) MEDICAL LIABILITIES HEALTH NET ($3397) MEDICAL LIABILITIES KAISER PERMANENTE (52 676) MEDICAL LIABILITIES LIFE INS ($21) MEDICAL LIABILITIES+OCCUPATIONAL HEALTH $4 MEDICAL LIABILITIES POST EMP BENEFIT-OPER $1 150 572 REIMBURSEMENT FEES ($98650) Total Liabilities ($95,270,233) Total Fund Equity FUND EQUITY AVAILABLE FUND BALANCE 520 723 315 FUND EQUITY r CAPITAL COST SHARING ($708 691 757) FUND EQUITY CONTRIBUTED SEWER LINES ($157 791 729) FUND EQUITY EXPENDITURE SUMMARY $85 489 787 FUND EQUITY.GENERAL FIXED ASSET GROUP 1$227 206 773) FUND EQUITY STATE 8 FEO CAPITAL GRANT ($75 301 279) YEAR TO DATE REVENUES REVENUE SUMMARY ($91 983 042) Total Fund Equity ($596,208,106) TOTAL LIABILITIES AND FUND EQUITY ($691,478,339) September 7, 2017 Regular Board Meeting Agenda Packet- Page 35 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT August 17,2017 TO: THE BOARD OF DIRECTORt r VIA: THEA VASSALLO \J FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending June 30,2017 YTD YTD Fav/(Unfav) S/C Revenues: Budgeted Actual Variance Explanation Property tax revenue received from the County was higher than budgeted.Interest income higher than budgeted due to actual monthly interest rate throughout the fiscal year was higher than Total $ 34,905,400 $ 37,083,804 $ 2,1784404 the budgeted rate. FY YTD FY SIC Expenses: Budget Actual` Remaining %Spent $ 36,808,756 $ 36,696,049 Carryover from 15/16 3,084,886 Supplemental budget authorization(project 8420) 500,000 Funds spent from 17-18 budget(position paper 6f on 7/6/17,project 8422) 800,000 Total remaining budget $ 41,193,642 $ 36,696,049 $ 4,497,593 89.1% `Includes all spending for fiscal year 16/17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 36 of 294 Central Contra Costa Sanitary District Revenue Report MTD Fund: 002-SEWER CONSTRUCTION(Capital) June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2:2126 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $4550.000 $4476,961 -1.6°/ $4.550,000 $4,476,961 -1.6% $4,550,000 $73,039 98.4% Sewer Service Charges $1.236,400 $1.287,276 4.1% $11,820,000 $11,925,821 0.9% $11,820,000 ($105,821) 100.9% Other $867.909 $3.322.264 2828% $18.535,400 $20,681,022 11,13% $18,535,400 ($2,145,622) 111.6% Total Revenue $6,654,309 $9,086,502 36.6% $34,905,400 $37,083,804 6.2% $34,905,400 ($2,178,404) 106.2% September 7, 2017 Regular Board Meeting Agenda Packet- Page 37 of 294 PROGRAM/GM3851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2017 PERIOD 12/2017 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE CS Collection System $ 18,753,213 17,317,686 1,435,527 17,925,105 1,328,361 20,688,993 20,791,120 (102,102) TYPE TP Treatment Plant 27,396,360 26,422,055 974,305 _ 13,125,000 1,478,954 15,578,259 12,239,981 3,338,259 TYPE GI General Improvements 6,604,612 6,129,558 475,054 _ 3,808,651 (22,885) 4,260,820 3,062,994 1,197,826 TYPE RW Recycled Water 1,262,977 1,062,977 200,000 500,000 (34,430) 665,570 601,954 63,610 CIB Contingency - - 1,450,000 (1,450,000) - - TOTAL DISTRICT $ 54,017,162 50,932,276 3,084,886 36,808,756 1,300,000 41,193,642 36,696,049 4,497,593 CIB transfer to Contingency from close outs 1,212,221 (1,212,111) Col "E"Slue: Supplemental authorization from S/C per Board of Directors position pdPer 4/6/17 6.1. N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 12 FY 16 17.xlsx June 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 38 of 294 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2017 PERIOD 12/20171 i A B C(A-B) D E F(C+D+E) G H(F-G) i 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 i TYPE CS Collection System 5941 PS Equipment Piping Replacement 740,000 657,800 82,200 10,000 175,000 267,200 _ 198,371 68,829 5991 PH Sewer Renovation Phase 2 150,000 139,878 10,122 I 150,000 160,122 _ 124,019 36,103 6602 (South Jackson CAD - 80,000 29,602 50,398 253,867 304,265 _ 288,864 15,401 8412 PH Grayson Creek Trunk 2,824,408 2,219,040 605,368 8,900,000 997,221 10,502,589 10,650,529 (147,940) 8417 Survey Monument Install 200,000 185,918 14,082 50,000 1 64,082 45,632 18,450 8419 Collection System Planning LT 470,000 462,421 7,579 200,000 207,579 199,655 7,924 8420 Development Sewerage 3,071,102 3,071,102 - 800,000 500,000 1,300,000 _ 1,119,348 180,652 8422 IWC Sewer Renovation Phase 11 340,000 232,403 1 107,597 545,000 1,484,000 2,136,597 _ 2,771,089 (634,492) 8430 Lafayette Sewer Renovation Phase it 150,000 135,650 14,350 500,000 50,000 564,350 561,186 31164 8433 S.Orinda Sewer Renovation Phase 6 _ - - - 12,000 90,238 102,238 51,996 50,242 8434 Urgent Projects 60,000 57,887 2,113 - 256,000 258,113 186,272 71,841 8435 WC Sewer Renovation Phase 12 _ - 150,000 (150,000) - 8436 Moraga/Crossroads PS Project 50,000 27,677 1 22,323 _ 400,000 422,323 _ 193,177 229,146 8437 Martinez Sewer Renovation Phase 5 150,000 25,538 124,462_ _ 325,000 210,000 659,462 656,349 3,113 8439 Miner Rd Sewer Repairs 2017(new) - - 95,000 95,000 99,565 (4,565) Closed Projects-Project balances transferred to contingency 5982 Pipe Burst Blanket Contract 708,000 702,031 1 5,969 _ - (2,376) 3,593 3,590 3 _ 5999 CIPP Blanket Contract 472,000, 446,196 25,704 - (8,445) 17,259 17,255 4 8403* Buchannon Air Pump St Replacement 83 83 - - (83) - 8414* Moraga PS Chopper Pump 19,964 19,964 - 8415 Martinez Ph 4 Sewer Renovation 3,922,000 3,844,157 77,743 _ 5,000 (72,679) 10,064` 20,065 (1) 8418 Collection System Modeling I 1,041,600 1,040,070 1,530 _ 200,000 201,530 _ 201,529 2 8423 N.Orinda Sewer Renovation Phase 6 1,25$500 974,916_ 283,584 _ 2,154,000 (640,285) 1,797,299 _ 1,797,2991 - 8426 Lafayette Sewer Renovation Phase 10 2,505,0001 1,5.0_4,597 403 2,250,238 (1,316,113) 934,518 _ 934,519 (1J 8419 Fairview Maltby - - 350,000 (3.39_,200) 10,800 _ 10,801 (1) 8431 Collection System Master Plan 540,556 540,556670,000 - 670,000 670,000 Rounding 83 25 Total FY 2016-17 CS Amount $ 18,753,213 17,317,686 1,435,527 17,925,105 1,328,361 20,688,993 20,791,120 (102,102) *Italic Projects open but not in CIB for 16/17 _ Italic&Blue 1 Projects closed in 16/17 Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers Col."E"glue: Supplemental authorization per position paper 4/6/17 6.1. N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 12 FY 1617.xlsx June 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 39 of 294 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2017 PERIOD 12/2017. 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 PROJBUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE TP Treatment Plant 7291 Pump&Blower Bldg.Seismic Upgrade 695,000 678,125 1 16,875 2,900,000 829,000 3,745,875 2,599,824 1,146,051 7292 Switchgear Refurbishment-Ph.2 320,000 280,596 39,404 100,000 1 139,4041 138,649 755 7304 Instr&Controls PLC Upgrade 335,000 272,662 62,338 100,000 162,338 i 58,828 103,510 7310 Piping Renovations-Phase 9(Closed in FY 2015-16) 1,569,410 1,569,410 - 25,000 (25,000) - - i 7311 ITP Safety Enhancement Ph.4 340,000 338,945 1,055 150,000 1 151,055 128 150,927 7314 Urgent Repairs 5,000 - 5,000 110,000 115,000 6,487 108,513 7315 (Applied Research and Innovations 232,274 195,738 36,536 175,000 (150,000) 61,536 55,134 6,402 7317 Plant Control System Network Upgrades 160,000 134,860 25,140 100,000 125,140 59,696 65,444 7319 Laboratory Upgrades&Repair 471,500 357,180 114,320 700,000 70,000 884,320 878,281 6,039 7320 Plant Energy Optimization 90,000 91,179 (1,179) 50,000 578,000 626,821 299,045 327,776 7322 Fire Protection System Ph.2 240,000 88,898 151,102 600,000 I 751,102 249,117 501,985 I 7326 Equipment Replacement FY 15-FY 24 406,000 1 356,898 49,102 460,000 509,102 117,427 391,675 7327 Headwork's Screening Upgrade 900,000 756,172 143,828 1,600,000 1,743,828 1,938,605 (194,777)( 7329 MHF Burner Upgrade 100,000 46,385 53,615 270,000 323,615 82,207 241,408 7330 Piping Renovation Phase 9 - - - 241,000 241,000 237,847 3,153 7339 T.Plant Control System 1/0 Replacement 20,000 12,631 7,369 300,000 307,369 92,707 214,662 7341 WC/Grayson Creek Levee Rehab 150,000 150,000 - 150,000 7348 (Solids Handling Facility Improvements _ 400,000 1,950,000 2,350,000 2,235,254 114,746 Closed Projects-Project balances transferred to contingency 7185 Primary Treatment Renovation 14,868,112 1 14,695,719 171,383 50,000 (1,946) 120,437 210,440 (3) 7286 Centrifuge&Cake Pumps 128,000 86,061 41,939 500,000 (398,051) 143,888 143,885 3 7297 Wet Scrubber Caustic Inject.System 1,421,600 1,377,126 44,474 50,000 (71,908) 12,566 21,565 1 7301 Treatment Plant Planning 1,601,464 1,601,464 - 350,000 45,559 395,559 395,555 ' 4 7312 .lAsh Facility Improvements 90,000 81,956 8,044 800,000 (802,532), 5,512 5,510 2 7324 Sub 16 Switchgeor Replacement 688,000 687,472 528 2,144,000 (229,108) 1,915,420 1,915,417 3 7343 TP Master Plan _ _ 1,715,000 1,712,568 2,432 800,000 (315,060) 487,372 487,373 (1) (Rounding (19) 'Total FY 2016-17 TP Amount $ 27,396,360 26,422,055 974,305 13,125,000 1,478,954 15,578,259 12,239,981 3,338,259 Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process. Col."E"Orange: Transfers N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 12 FY 16 17.xlsx June 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 40 of 294 PROGRAM/GM185L4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2017 PERIOD 12/2017, A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE GI General Improvements 8207 General Security and Access 5 47,616 47,616 - 80,000 80,000 58,608 21,392 8227 GD]Treatment Plant 222,444 222,444 42,556 42,556 29,792 12,764 8230 Capital Legal Services 118,665 118,665 20,000 20,000 13,718 6,282 8232 1 GDI SMMS Replacement(Closed Project FY 2015-16) 973,222 973,222 4,665 (4,665) - - 8236 I District Easements 123,382 123,382 15,000 19,665 34,665 33,832 833 8238 (Asset Management 1,047,921 1,047,921 800,000 171,264 971,264 981,294 (10,030) 8240 IT Development 1,518,794 1,132,628 I 386,166 900,000 1,286,166 479,655 806,511 8243 IServer Room Relocation 102,204 102,204 - 650,000 (296,774) 353,226 96,371 256,855 8516 District Equipment Acquisition 450,000 421,112 28,888 76,000 I 104,888 100,398 4,490 8517 (Vehicle Replacement Program - - - 524,000 524,000 482,088 41,912 9999 (Capital Project Clearing(Accounting Use Only)" 60,000 60,000 60,000 3,182 56,818 Closed Projects-Project balances transferred to contingency 8233 C500 Facility Improvements 173,697 173,697 25,000 (24,998)' 1 -__ 2 8234 HOB Improvements 637,025 637,025 447,0001 (15,946)1 431,054 431,058 (4) 8237 Buffer and Rental Improvements 266,816 166,81650,000 23,022 73,022 73,020 2 8239 POD Office Improvements 477,356 477,356 110,410 (120,412) (2JI (2) 8242 CMMS Replacement 385,470 385,470 134,020 145,959 279,979 1 279,978 1 Rounding Total FY 2016-17 GI Amount $ 6,604,612 6,129,558 475,054 3,808,651 (22,885) 4,260,820 3,062,594 1,197,826 '•To record beginning balance of activity as part of capital reporting change at YE 15/16 Col."E"Yellow: One time Budget correction at beginning of FY 16/17 driven by changes from allocation budget process to Expenditure driven process Col."E"Orange: Transfers N:\Accounting\GMTEMPI\Financials and Closing\2017 Financials\Capital Project report Period 12 FY 16 17.xlsx June 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 41 of 294 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING, CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2017 PERIOD 12/2017 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 TYPE RW Recycled Water 7306 Zone 1 Recycled Water 430,079 430,079 37,815 37,815 29,202 8,613 7346 Surge Analysis 16-17 - 55,000 I 55,000 - 55,000 Closed Projects-Project balances transferred to contingency 7300 Refinery REW i 354,536, 354,536 40,000 (5,346) 34,654 34,653 1 7344 l Recycled Water Planning 102,185 (18,780) 83,405 I 83,406 (1) 7345 Filter Plant 108,681 108,681 200,000 (8,000) 192,000 191,998 2 7347 Rew Automated Fill Station 87,327 87,327 15,000 17,643 32,643 32,640 3 7350 Residential Fill Station Improv 282,354 82,354 200,000 50,000 (19,947)• 230,053 230,055 (2)I Rounding (6) Total FY 2016-17 RW Amount $ 1,262,977 1,062,977 2DO,000 500,000 (34,430) 665,570 601,954 63,610 CONTINGENCY-ALL PROGRAMS 1,450,000 (1,450,DDO) CONTINGENCY-FROM CLOSEOUTS 1,112,221 (1,212,221) GRAND TOTAL $ 54,017,162 50,932,276 3,084,886 36,808,756 1,300,000 41,193,642 36,696,049 4,497,593 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report Period 12 FY 16 17.xlsx June 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 42 of 294 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2017 PERIOD 12/2017 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2016-17 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2015-16) PYS(FY 2015-16) CARRY-FORWARD BUDGET FY 2016-17 FY 2016-17 FY 2016-17 FY 16/17 I Proiect balance _Transfer Balance to Total spent in FY CLOSE OUTS-PROJECT BUDGET BALANCE TRANSFERRED TO CONTINGENCY prior to closeout Contin2encty 2016-17 5941 PS Equipment Piping Replacement 740,000 657,800 82,200 10,000 68,830 (68,830) 198,371 5982 Pipe Burst Blanket Contract 708,000 702,031 I 5,969 - 302,376 (301,376). 3,590 5999 CIPP Blanket Contract 472,000 446,296 25,704 8,445 (8,445) 17,255 8414' Morago 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.Orindo Sewer Renovation Phase 6 1,258,500 974,916 283,584 1 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) 934,5291 8429 Fairview Maltby _ 350,000 164,200 (164,200) 10,801 5941 PS Equipment Piping Replacement 740,000 657,800 82,200 10,000 (68,830)1 68,830 198,371 8431 Collection System Master Plan _ 540,556 540,556 670,000 - 670,000 - 8233 CSOD Facility Improvements 173,697 173,697 25,000 24,998 (24,998)1 - - 8234 HOB Improvements 637,025 637,025 447,000 15,946 (15,946) 431,058 8237 Buffer and Rental Improvements 266,816 266,816 50,000 (23,022) 23,022 73,020 8239 POD Office Improvements 477,356 s 477,356 120,410 40,412 (40,412) - 8242 CMMS Replacement 385,470 i 385,470 i 134,020 9,551 (9,551) 279,978 7285 Primary Treatment Renovation 14,868,112 14,695,729 172,383 50,000 1,946 (1,946) 220,440 7286 Centrifuge&Coke Pumps 128,000 86,061 41,939 500,000 (1,949) 1,949 143,885 7297 Wet Scrubber Caustic Inject.System 1,421,600 1,377,126 44,474 50,000 21,908 (21,908) 22,565 7301 iTreatment Plant Planning 2601,464 2601,464 - 350,000 (45,559) 45,559 395,555 - 7312 Ash Facility Improvements 90,0001 81,956 8,044 800,000 Z532 (2,532) 5,510 7324 Sub 16 Switchgear Replacement 698,0001 687,472 528 2,144,000 41,108 (41,108) 1,915,417 - 7343 TP Master Plan 1,715,000 1,712,5681 2,432 800,000 60 (60) 487,373 - 7300 Refinery REW 354,536 354,536 40,000 5,346 (5,346). 34,653 - 7344 Recycled Water Planning - - 101,185 18,780 (18,780) 83,406 - 7345 Filter Plant 108,681 108,681 200,000 - - 191,998 7347 Rew Automated Fill Station 87,327{ 87,327 - 15,000 1,357 (1,357) 32,640 7350 Residential Fill Station Improv 282354 i 82,354 200,000 50,000 19,947 (19,947) 230,055 Total transferred from closed projects to contingency 1,212,221 (1,212,221) 8,387,834 N:\Accounting\GMTEMP1\Financials and Closing\2017 Financials\Capital Project report-Period 12 FY 1617.xlsx June 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 43 of 294 FY 16-17 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 6/30/2017 Position Position Position Paper GM GM GM GM Paper GM GM GM Position Paper Position Paper Paper 6f 7/6 10/6/16 10/27/16 11/18/16 11/21/16 12/14/16 12/1/16 12/19/16 01/06/17 03/1/17 Supplemental 4/6/17 6.i&GM &GM PROD.# PROJECTS 11.h. 7.b. Auth.4/6/17 6.1 5/22 7/10/17 TOTAL 7286 Centrifuge&Cake Pumps (400,000) (400,000) 7291 Pump&Blower Bldg.Seismic Upgrade 829,000 829,000 7312 Ash Facility Improvements (800,000) (800,000) 7315 Applied Research and Innovations (150,000) (150,000) 7319 Lab Upgrades&Repair 70,000 70,000 7345 Filter Plant (8,000) (8,000) 7347 Rew Automated Fill Station 19,000 19,000 7348 Solids Handling Facility Improvements 1,500,000 450,000 1,950,000 8207 General Security and Access 80,000 80,000 8236 District Easement Acquisition 15,000 15,000 8238 Asset Management 141,264 30,000 171,264 8239 POD Office Improvements (80,000) (80,000) 8242 CMMS Replacement 155,510 155,510 8243 Server Room Relocation (155,510) (141,264) (296,774) 8412 Pleasant Hill/Grayson Creek Trunk Sewer Proj. 497,221 497,221 8420 Development Sewerage 500,000 500,000 8422 WC Sewer Renovation Phase 11 684,000 800,000 1,484,000 8423 N.Orinda Sewer Renovation Phase 6 (95,000) (95,000) 8430 Lafayette Sewer Renovation 50,000 50,000 8434 CS Urgent Projects (184,000) (184,000) 8435 WC Sewer Renovation Phase 12 (150,000) (150,000) 8437 Martinez Sewer Renovation Phase 5 150,0.00 60,000 210,000 8439 Miner Road Sewer Repairs 2017 95,000 95,000 Contingency . (829,000) (150,000) (11,000) (450,000) (10,000) (1,450,000) Contingency add from close outs 1,147,690 64,531 1,212,221 Contingency transfer out from close outs (500,000) (712,221) (1,212,221) Add'I Budget from Sewer Construction Fund (500,000) (800,000) (1,300,000) FY 16-17 CAPITAL PROJECT CLOSE OUTS-BUDGET BALANCE TRANSFER TO CONTINGENCY May 2017 Close June 2017 PROD.If PROJECTS outs Close outs TOTAL chng to sub 5941 PS Equipment Piping Replacement complete (68,830) 68,830 0 5982 Pipe Burst Blanket 1 (302,376) (302,376) 5999 CIPP Blanket Contract 1 (8,445) (8,445) September 7, 2017 Regular Board Meeting Agenda Packet- Page 44 of 294 FY 16-17 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 6/30/2017 Position Position Position Paper GM GM GM GM Paper GM GM GM Position Paper Position Paper Paper 6f 7/6 10/6/16 10/27/16 11/18/16 11/21/16 12/14/16 12/1/16 12/19/16 01/06/17 03/1/17 Supplemental 4/6/17 6.i&GM &GM PROJ.It PROJECTS 11.h. 7.b. Auth.4/6/17 6.1 5/22 7/10/17 TOTAL 8414* Moraga PS Chopper Pump 0 0 8415 Martinez Ph 4 Sewer Renovation (67,679) (67,679) 8423 N.Orinda Sewewer Ren.Ph.6 (445,285) (445,285) 8426 Lafayette Sewer Renovation Phase 10 (90,875) (90,875) 8429 Fairview Maltby (164,200) (164,200) 7301 Treatment Plan Planning 45,559 45,559 7286 Centr&Cake Pump upgrade 1,949 1,949 8237 Buffer&Rental Property Improv 23,022 23,022 8431 Collection System Master Plan 0 0 8233 CSOD Facility Improvements (24,998) (24,998) 8234 HOB Improvements (15,946) (15,946) 8239 POD Office Improvements (40,412) (40,412) 8242 CMMS Replacement (9,551) (9,551) 7285 Primary Treatment Renovation _ (1,946) (1,946) 7297 Wet Scrubber Caustic Inject.System (21,908) (21,908) 7312 Ash Facility Improvements (2,532) (2,532) 7324 Sub 16 Switchgear Replacement (41,108) (41,108) 7343 TP Master Plan (60) (60) 7300 Refinery REW (5,346) (5,346) 7344 Recycled Water Planning (18,780) (18,780) 7345 Filter Plant 01 0 7347 Rew Automated Fill Station (1,357) (1,357) 7350 Residential Fill Station Improv 1 (19,947) (19,947) - (1,212,221) Grand Total-Capital project transfers&close out transfers September 7, 2017 Regular Board Meeting Agenda Packet- Page 45 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE,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 8186-2190 — 1 (1) 24,000,000 24,000,000 24,000,000 23,974,576 38.10% 19,292.06 91,096.28 110,388.33 914 US Govt T-Bill 12/22/16 12/07/17 168 0.84 4,960,139 5,000,000 5,000,000 4,976,660 7.94% 3,416.67 18,636.13 21,952.80 915 US Govt T-Bill 12/22/16 12/07/17 168 0.84 4,960,139 6,000,000 5,000,000 4,976,660 7.94% 3,416.67 18,536.13 21,962.80 916 US Gov't T-Bill 12/22/16 12/07/17 168 0.84 4,960,139 5,000,000 5,000,000 4,976,660 7.94% 3,416.67 18,536.13 21,952.80 917 US Gov't FHLB 12/22/16 07/20/17 19 0.64 4,981,626 5,000,000 6,000,000 4,997,660 7.941% 2,625.00 14,087.60 16,712.50 918 US Govt FHLB 12/22/16 07/20/17 19 0.64 4,981,625 5,000,000 5,000,000 4,997,660 7.94% 2,625.00 14,087.60 16,712.50 919 US Govt FHLB 12/22/16 07/20/17 19 0.64 4,981,625 5,000,000 5,000,000 4,997,660 7.94% 2,626.00 14,087.50 16,712.50 920 US Govt FHLB 12/22/16 07/20/17 19 0.64 4,981,625 5,000,000 6,000,000 4,997,660 7.94% 2,625.00 14,087.50 16,712.60 921 Union Bank of CA YCD 12/22/16 06/20/17 0 0.72 0 5,000,000 (5,000,000) 0 0 0.00% 1,900.00 16,100.00 18,000.00 922 BNP Paribas Comm Paper 01/20/17 07/19/17 18 1.29 3,974,400 4,000,000 4,000,000 3,997,382 6.35% 4,243.09 18,811.04 23,064.13 (4) 62,781.317 68,000,000 (5,000,000) 63,000.000 62.892,508 100.00% 46,186.15 237,965.71 284,150.86 (3) (5) (6) (609.73) 143,225.28 142,615.56 45,675.42 381,190.99 426.766.41 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of June,2017 was 0.978%. (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 0.847%. (4) The market value of the portfolio on June 30,2017 was$62,892,608. 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. September 7, 2017 Regular Board Meeting Agenda Packet- Page 46 of 294 Page 26 of 66 Central Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) June 2017 Fiscal Period 1212017 Summarized by Account Report Generated on Aug 7,2017 2 17 55 PM TOTAL ASSETS Current Assets CAD RECEIVABLE I AVAD-ALHAMBRA VLY AR $1094.047 CASH ACCOUNTS+CASH 39.567.202 CASH ACCOUNTS I TEMPORARY INVESTMENTS $26 000 000 DUE FROM I DUE FROM DEBT FUND s0 DUE FROM i DUE FROM WE SO RECEIVABLE ACCOUNTS!ACCOUNTS RECEIVABLE $4 668 209 RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R $0 RECEIVABLE ACCOUNTS 1 CAD RECEIVABLE $217,778 Current Assets $41,547,237 Net Property,Plant and Equipment FIXED ASSETS•C I.P I CONSTRUCTION IN PROGRESS $0 Net Property,Plant and Equipment $0 TOTAL ASSETS $41,547,237 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE (52.607) CURRENT LIABILITIES/ACCOUNTS PAYABLE (55090,790) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE (5729.275) CURRENT LIABILITIES/REFUNDABLE CONST BONDS (S256,243) DUE TO I DUE TO DEBT FUND 50 DUE TO i'DUE TO RIE $0 DUE TO/DUE TO S/I SO LIABILIT,ES+UNEARNED INTEREST (S62.921) Total Liabilities ($6,141,836) Total Fund Equity EXPENDITURE SUMMARY i TRANSFER TO CIP ($36 696.042) FUND EQUITY+AVAILABLE FUND BALANCE $1678,403 FUND EQU.TY 1 EXPENDITURE SUMMARY $36696,042 YEAR TO DATE REVENUES I REVENUE SUMMARY (S37 083 804) Total Fund Equity (S3S,405,401) TOTAL LIABILITIES AND FUND EQUITY (541,547,237) September 7, 2017 Regular Board Meeting Agenda Packet- Page 47 of 294 'AM' Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE June 2017 Fiscal Period 1212017 Report Generated on Aug 7, 2017 2:23:26 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $74,023 $31,145 -579% $1,005.375 $1,044,692 3.9% $1,005,375 ($39,317) 1039°1 Total Revenue $74,023 $31,145 -57.9% $1,005,375 $1,044,692 3.9% $1,005,375 ($39,317) 103.9% September 7, 2017 Regular Board Meeting Agenda Packet- Page 48 of 294 .je `�2Central Contra Costa Sanitary District Protectiq,public hvalth and the environment Expense Report -By Department MTD Fund:003-SELF-INSURANCE June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2 19 48 PM $120.000 ❑Period Budget $2000,000 ❑YTD Budget ❑Period Actual ❑ YTD Actual $100000 $1,500,000 $80,000 I $60,000 $1,000,000 $40,000 $500,000 $20,000 $0 so - - Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $111,870 $73,245 $38625 $1 917 000 $890714 $1 026,286 Totals $111,870 $73,245 $38,625 $1,917,000 $890,714 $1,026,286 September 7, 2017 Regular Board Meeting Agenda Packet- Page 49 of 294 Central Contra Costa Sanitary District Protecting pubfic health and the enviran ment Expense Report- By Department MTD Fund: 003-SELF-INSURANCE June 2017 Fiscal Period 12/2017 Report Generated on Aug 7,2017 2.19 48 PM Department: Category Period o .. . Budget Budget INSURANCE&OTHER EXP $2261 $11,437 ($9.176) -405.8% $602.000 $742.730 ($140,730) $602,000 1234% GENERAL$AUTO LIABILITY $95,848 $60,407 $35441 37.0% $1 150 000 $146584 $1 003 416 87 3` $1 150.000 127% EMP RELATED&POLLUTION $13.761 $1.401 $12.360 89.8% $165000 $1.401 $163.599 99 2% $165,000 08% Total Expenses $111,870 $73,245 $38,625 34.5% $1,917,000 $890,714 $1,026,286 53.5% $1,917,000 46.5% Fund#003-Total Expenses $111,870 $73,245 $38,625 34.5% $1,917,000 $890,714 $1,026,286 53.5% $1,917,000 46.5% Color Key 0 to 10% over budget > 100/over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 50 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS JUNE,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 10/99- 1 (1) 6,200,000 6,200,000 6,200,000 6,193,432 100.00% 4,983.78 37,799.96 42,783.74 (3) 6,200,000 6,200,000 0 6,200,000 6,193,432 100.00% 4,983.78 37,799.96 42,783.74 (2) (118.71) (219.74) (338.45) 4,865.07 37,580.22 42,445.29 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of June,2017 was 0.978%. (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 0.978%. (4) The market value of the portfolio on June 30,2017 was$6,193,432. COMPLIANCE STATEMENT: All investments comply with the Districts internal investment policy approved by the Board of Directors. September 7, 2017 Regular Board Meeting Agenda Packet- Page 51 of 294 Page 31 of 66 ' Central Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE June 2017 Fiscal Period 1212017 Summarized by Account Report Generated on Aug 7.2017 2 17 55 PM TOTAL ASSETS Current Assets CASH ACCOUNTS I CASH $526.433 CASH ACCOUNTS I TEMPORARY INVESTMENTS $6,200,000 DUE FROM%DUE FROM RAE SO DUE FROM I DUE FROM SIC S0 RECEIVABLE ACCOUNTS i ACCRUED INTEREST A/R $0 Current Assets $6,726,433 TOTAL ASSETS $6,726,433 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT L1AB'LITIES I ACCOUNTS PAYABLE 1$60,672) CURRENT LIABILITIES 7 GASSIO ACTUARIAL RESERVE 11 500.000) DUE TO i DUE TO R/E s0 Total Liabilities ($1,560,6721 Total Fund Equity FUND EQUITY r AVAILABLE FUND BALANCE {$172.8451 FUND EQUITY/EMPLOYMENT/POLLUTION RISK ($5 000.0001 FUND EQUITY/EXPENDITURE SUMMARY $890,714 FUND EQUITY 1 INS PREMS/CLAIMSt AWSUITS 5161.061 YEAR TO DATE REVENUES i REVENUE SUMMARY IS7.044,692) Total Fund Equity ($5,165,762) TOTAL LIABILITIES AND FUND EQUITY (56,726,433) September 7, 2017 Regular Board Meeting Agenda Packet- Page 52 of 294 ' Central Contra Costa Sanitary District �-i1-1 � I•II IIII�I� ��I •�•� • • I the onvirurnnent Revenue Report MTD Fund: 004-DEBT SERVICE June 2017 Fiscal Period 1212017 Report Generated on Aug 7, 2017 2:23:26 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $45,247 $45.595 0.81 $3,790.807 $3,791 155 0011-11 $3790.807 ($348) 1000% Total Revenue $45,247 $45,595 0.8% $3,790,807 $3,791,155 0.0% $3,790,807 ($348) 100.0% September 7, 2017 Regular Board Meeting Agenda Packet- Page 53 of 294 0', Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 004-DEBT SERVICE June 2017 Fiscal Period 12/2017 Report Generated on Aug 7, 2017 2:19:48 PM $500,000 ❑Period Budget $1,400,000 YTD Budget ❑Period Actual ®YTD Actual $1,200,000 $400.000 $1,000,000 $300,000 $800,000 $ $200,000 600,000 $400,000 $100,000 $200,000 $0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $428,896 $429,035 ($139) $1,313,051 $1,313,399 ($348) Totals $428,896 $429,035 ($139) $1,313,051 $1,313,399 ($348) September 7, 2017 Regular Board Meeting Agenda Packet- Page 54 of 294 Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 004-DEBT SERVICE June 2017 Fiscal Period 12/2017 Report Generated on Aug 7.2017 2:19:48 PM Department: Category .. YTD Budget D Actual YTD Variance 0/. Annual % Budget INTEREST EXPENSE $428896 $429,035 ($139) 0.0°I $1,313,051 $1,313,399 (5348) 0 0% $1 313 051 1000% Total Expenses $428,896 $429,035 ($139) 0.0% $1,313,051 $1,313,399 ($348) 0.0% $1,313,051 100.0% Fund#004-Total Expenses $428,896 $429,035 ($139) 0.0% $1,313,051 $1,313,399 ($346) 0.0% $1,313,051 100.0% Grand Total for All Funds $8,200,290 $9,804,237 ($1,603,947) -19.6% $93,040,969 $87,693,900 $5,347,069 5.7% $93,040,969 94.3% Color Key 0 to 10%over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 55 of 294 Page 35 of 66 Central Contra Costa sanitary District Balance Sheet Fund:004-DEBT SERVICE June 2017 Fiscal Period 1212017 Summarized by Account Report Generated on Aug 7,2017 2 1755 PM TOTAL ASSETS Current Assets DUE FROM,DUE FROM Re SO DUE FROM i DUE FROM SIC $D L T DEBT ACCOUNTING I DEPOSIT WITRUSTEE-RESERVE $4,856.450 L T DEBT ACCOUNTING I REVENUE BOND RESERVE CASH $136702 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR S10548 Current Assets $5,003,700 TOTAL ASSETS $5,003,700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILIT'.ES/RECYCLED WATER LOAN ($782.377) DUE TO+DUE TO RIE $0 DUE TO+DUE TO SIC SO L T DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE ($558.380) L T DEBT ACCOUNTING I BONDS PAYABLE ($31.500,000) Total Liabilities ($32,240,757) Total Fund Equity FUND EQUITY,AVA'LABLE FUND BALANCE 529.714,813 FUND EQUITY I EXPENDITURE SUMMARY $1.313.399 YEAR TO DATE REVENUES/REVENUE SUMMARY ($3,791,155) Total Fund Equity $27,237,057 TOTAL LIABILITIES AND FUND EQUITY ($5,003,700) September 7, 2017 Regular Board Meeting Agenda Packet- Page 56 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT August 21, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING 1 SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending July, 2017: YTD YTD Fav/(Unfav) O & M Revenues: Budgeted Actual Variance Explanation Total 285,189 267,586 (17,603) No significant variances. O & M Expenses(variances>$100K): Total Labor Charges 6,828,635 6,779,084 49,551 Expenses are typically lower in the beginning of the year. Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Utilities 209,561 68,790 140,771 Due to delay in invoices from PG&E. All Other 1,757,267 1,334,720 422,547 Multiple account categories. Total 8,795,463 8,182,594 612,869 September 7, 2017 Regular Board Meeting Agenda Packet- Page 57 of 294 ' Central Contra Costa Sanitary District Proteving public health and the environment Revenue Report MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 1/2018 Report Generated on Aug 21,2017 8 41:28 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 00% $0 $0 0.0% $15,200,000 $15,200,000 0 C°: HHW $7,000 $4,486 -359% $7.000 $4,486 -35.9% $853.000 $848,514 0 5% Sewer Service Charges $11.942 $17,279 447% $11 942 $17,279 44.7% $75,220.700 $75203,421 0 0% Other $266,247 $245,821 -77% $266,247 $245,821 -77% $3,385,000 $3.139.179 7 3% Total Revenue $285,189 $267,586 -6.2% $285,189 $267,586 -6.2% $94,658,700 $94,391,114 0.3% September 7, 2017 Regular Board Meeting Agenda Packet- Page 58 of 294 Central Contra Costa Sanitary District Protecting,public health and the envirOtI11701t Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21, 2017 8:57:01 AM $9 000,000.00 Budget $8.795,553 Actual $8,000,000 00 $8,182.586 $7,000.000.00 $6,000.000 00 $5,000,000.00 $4,000,000 00 $3.000,000.00 $2,000,000.00 $1,000.000 00 $0.00 Jul(1)2017 Fiscal Periods September 7, 2017 Regular Board Meeting Agenda Packet- Page 59 of 294 Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21, 2017 8:57:01 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,899,767 $2,850,922 $48,845 17% $2.899.767 $2.850.922 $48,845 1.7% $34,797.628 8.2% EMPLOYEE BENEFITS $4,259,880 $4,179,045 $80,835 1 9% $4,259.880 $4.179,045 $80,835 1.9% $36,752,619 11.4% CAPITALIZED ADM OVERHEAD ($331,012) ($250,886) ($80,126) 24.2% ($331,012) ($250,886) ($80,126) 24.2% ($3,972,203) 6.3% DIRECTOR FEES&EXPENSES $14,052 $9,692 $4.360 31 0% $14,052 $9,692 $4,360 31.0% $166,631 57% CHEMICALS $123,664 $68,515 $55,149 446% $123,664 $68,515 $55,149 44.6% $1,482,000 46% UTILITIES $209,561 $68,789 $140,772 672% $209,561 $68,789 $140,772 67.2% $4,639,790 1 5% REPAIRS&MAINTENANCE $317624 $247,595 $70,029 220% $317,624 $247595 $70,029 220% $5,299,754 47% HAULING&DISPOSAL $85,326 $32,703 $52,623 61 7% $85,326 $32.703 $52623 617% $1,023,975 32% PROFESSIONAL&LEGAL SERV $66.458 $70 $66,388 999% $66,458 $70 $66,388 999% $807,600 0.0% OUTSIDE SERVICES $234,380 $190,301 $44,079 188% $234,380 $190.301 $44.079 188% $3,452.717 55% SELF-INSURANCE EXPENSE $585000 $585.000 $0 00% $585.000 $585.000 $0 0.0% $585,000 1000% MATERIALS&SUPPLIES $132.908 $61,793 $71.115 535% $132,908 $61.793 $71 115 535% $2,059,325 30% OTHER EXPENSES $197,945 $139049 $58,896 29.8% $197 945 $139,049 $58896 29.8% $2,616.751 53% Total Expenses $8,795,553 $8,182,586 $612,967 7.0% $8,795,553 $8,182,586 $612,967 7.0% $89,713,587 9.1% Color Key 0 to 100/, over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 60 of 294 �' Central Contra Costa Sanitary District ... Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21,2017 8:54:23 AM $5,000,000 ❑Penod Budget $5,000,000 ❑YTD Budget ❑Period Actual ❑YTD Actual $4,000000 $4 000 000 $3,000,000 $3.000,000 $2,000,000- $2.000 000 1$1,000,000- $1,000,000 $0 ` mw'w $o ff opE Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $4,080,898 $3,818,610 $262,288 $4,080,898 $3,818,610 $262,288 ENGINEERING $1,3115231 $1,276,816 $34,415 $1,311,231 $1,276,816 $34,415 COLLECTION SYSTEM OPS. $1,053,629 $999,531 $54,098 $1,053,629 $999,531 $54,098 PLANT OPERATIONS $2,030,198 $1,884,384 $145,814 $2,030,198 $1,884,384 $145,814 PUMP STATIONS $225,308 $147,769 $77,539 $225,308 $147,769 $77,539 RECYCLED WATER $94,289 $55,478 $38,811 $94,289 $55,478 $38,811 Totals $8,795,553 $8,182,586 $612,967 $8,795,553 $8,182,586 $612,967 September 7, 2017 Regular Board Meeting Agenda Packet- Page 61 of 294 .&Nk.-Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21,2017 8:54 23 AM Department: ADMINISTRATION Period Budget Period Actual Period Variance % YTO Budget YTD Actual YTO Variance % Annual % Budget SALARIES&WAGES $588,695 $534,308 $54,387 9.2% $588,695 $534.308 $54,387 92% $7.064,444 76% EMPLOYEE BENEFITS $2.474 126 $2.360,638 $113,488 46% $2,474,126 $2,360,638 $113.488 4.6% $15,322,061 154% CAPITALIZED ADM OVERHEAD ($3.980) $2,021) ($1.959) 492% ($3,980) ($2021) ($1.959) 492% ($47,770) 4.2% DIRECTOR FEES&EXPENSES $14,052 $9.692 $4,360 31.0% $14,052 $9,692 $4,360 310% $168,631 57% UTILITIES $12,203 $9627 $2576 21 1% $12,203 $9527 $2.576 21 1% $146,440 66% REPAIRS&MAINTENANCE $182,291 $172,493 $9798 5.4% $182,291 $172,493 $9.798 5A% $987.550 175% PROFESSIONAL&LEGAL SERV $49,878 $70 $49.808 999% $49,878 $70 $49.808 99.9% $608600 00% OUTSIDE SERVICES $147087 $133.271 $13,816 94% $147.087 $133.271 $13,816 9.4% $1,587,100 84% SELF-INSURANCE EXPENSE $585,000 $585,000 $0 0.0% $585.000 $585,000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $11,230 $9,617 $1,613 144% $11,230 $9,617 $1,613 144% $190,825 50% OTHER EXPENSES $20,316 $5,914 $14,402 70 9% $20316 $5914 $14,402 70 9 $648985 0 9% ADMINISTRATION Total Expenses $4,080,898 $3,818,610 $262,288 6.4% $4,080,898 $3,818,610 $262,288 6.4% $27,261,866 14.0% Fund#001-Total Expenses $4,080,898 $3,818,610 $262,288 6.4% $4,080,898 $3,818,610 $262,288 6.4% $27,261,866 14.0% Color Key 0 to 10% over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 62 of 294 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21, 2017 854:23 AM Department: ENGINEERING Category •• Budget Budget SALARIES&WAGES $824,553 $833,129 ($8,576) -1.0% $824,553 $833,129 ($8,576) -1 09,c $9,894,696 84% EMPLOYEE BENEFITS $604.832 $621,968 ($17,136) -28% $604,832 $621.968 ($17,136) -28% $7,258,451 86% CAPITALIZED ADM OVERHEAD ($299.122) ($235,847) ($63,275) 212% ($299,122) ($235,847) ($63,275) 21.2% ($3.589.475) 66% UTILITIES $15265 $2,710 $12.555 82.2% $15,265 $2710 $12,555 822% $183,200 15% REPAIRS&MAINTENANCE $14,405 $2.541 $11 864 82.4% $14,405 $2,541 $11,864 82.4% $172,900 1.5% HAULING&DISPOSAL $39.575 $1.387 $38 189 96.5% $39,576 $1 387 $38 189 965% $474.925 03% PROFESSIONAL&LEGAL SERV $14.248 $0 $14,248 1000% $14,248 $0 $14,248 100.0% $171.000 00% OUTSIDE SERVICES $42566 $27,079 $15.487 36.4% $42.566 $27079 $15,487 36.4% $1,184,767 2.3% MATERIALS&SUPPLIES $26.530 $9.522 $17.008 641% $26,530 $9,522 $17,008 641% $378,450 25% OTHER EXPENSES $28,378 $14.327 $14051 495% $28378 $14,327 $14.051 49 595 $905,423 1 6% ENGINEERING Total Expenses $1,311,231 $1,276,816 $34,415 2.6% $1,311,231 $1,276,816 $34,415 2.6% $17,034,337 7.5% Fund#001 -Total Expenses $1,311,231 $1,276,816 $34,415 2.6% $1,311,231 $1,276,816 $34,415 2.6% $17,034,337 7.5% Color Key 0 to 10°/ over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 63 of 294 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21. 2017 8:54:23 AM Department: COLLECTION SYSTEM OPS. Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $513.691 $515.757 ($2,066) -04% $513.691 $515,757 ($2,066) -04% •$6,164,374 84% EMPLOYEE BENEFITS $428,305 $427,413 $892 0.2% $428,305 $427.413 $892 02% $5,140,009 83% CAPITALIZED ADM OVERHEAD $4,373) ($1,995) ($2,378) 54.4% ($4,373) {$1,995) ($2,378) 544% ($52,482) 38% UTILITIES $11.865 ($2423) $14,288 1204% $11.865 ($2,423) $14,288 120.4% $142,400 -1.7% REPAIRS&MAINTENANCE $28356 $20,922 $7.434 262% $28,356 $20.922 $7,434 26.2% $1,624,304 13% HAULING&DISPOSAL $10916 $7.163 $3.753 34.4% $10,916 $7,163 $3,753 344% $131,000 5.5% PROFESSIONAL&LEGAL SERV $625 $0 $625 100.0% $625 $0 $625 100.0% $7,500 00% OUTSIDE SERVICES $9,215 $5,611 $3,604 39 1% $9.215 $5611 $3,604 39 1% $110600 51% MATERIALS&SUPPLIES $43,456 $21,263 $22.193 51 1% $43456 $21.263 $22,193 51 1% $749.550 2.8% OTHER EXPENSES $11,573 $5.819 $5754 497% $11.573 $5.819 $5 754 497% $138,958 42% COLLECTION SYSTEM OPS.Total $1,053,629 $999,531 $54,098 5.1% $1,053,629 $999,531 $54,098 5.1% $14,156,213 7.1% Expenses Fund#001-Total Expenses $1,053,629 $999,531 $54,098 5.1% $1,053,629 $999,531 $54,098 5.1% $14,156,213 7.1% Color Key 0 to 10°1.over budget > 10'% over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 64 of 294 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 0112018 Report Generated on Aug 21, 2017 8:5423 AM Department: PLANT OPERATIONS PeriodCategory Budget Period Actual Period Variance % YTD Budget YTO Actual YTD Variance % Annual % Budget SALARIES&WAGES $858,322 $660,126 ($1.804) -0.2% $858,322 $860,126 ($1,804) -02% $10,299,997 84% EMPLOYEE BENEFITS $668,532 $686,112 ($17 580) -2.6% $668,532 $686112 ($17,580) -26% $8,023,023 86% CAPITALIZED ADM OVERHEAD ($23.537) ($11,023) ($12,514) 53.2% ($23,537) ($11,023) ($12,514) 53.2% ($282,476) 39% CHEMICALS $91.665 $60.399 $31.266 341% $91.665 $60,399 $31,266 341% $1,098,000 5.5% UTILITIES $113.300 $60.647 $52,653 46.5% $113,300 $60,647 $52,653 46.5% $3,484,600 17% REPAIRS&MAINTENANCE $81,799 $49,628 $32,171 393% $81,799 $49,628 $32,171 39.3% $2 169,700 2.3% HAULING&DISPOSAL $34,101 $23,438 $10,663 31.3% $34,101 $23,438 $10,663 31.3% $409.250 5.7% PROFESSIONAL&LEGAL SERV $541 $0 $541 100.0% $541 $0 $541 100.0% $6500 0.0% OUTSIDE SERVICES $23,956 $21,890 $2,066 8.6% $23,956 $21,890 $2,066 86% $287,550 7.6% MATERIALS&SUPPLIES $47.738 $20973 $26765 56.1% $47,738 $20,973 $26.765 56.1% $693.000 30% OTHER EXPENSES $133,781 $112.196 $21.585 16.1% $133,781 $112,196 $21.585 16.1% $833,590 135% PLANT OPERATIONS Total Expenses $2,030,198 $1,884,384 $145,814 7.2% $2,030,198 $1,884,384 $145,814 7.2% $27,022,734 7.0% Fund#001-Total Expenses $2,030,198 $1,884,384 $145,814 7.2% $2,030,198 $1,884,384 $145,814 7.2% $27,022,734 7.0% Color Key 0 to 100/,over budget > 10%,over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 65 of 294 --Arco Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21,2017 8.54 23 AM Department: PUMP STATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $79,751 $81,268 ($1,517) -19% $79,751 $81,268 ($1,517) -19% $957,027 8.5°% EMPLOYEE BENEFITS $56,211 $61 795 ($5,584) -99% $56.211 $61,795 ($5,584) -9 9% $674,547 9.2% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 00% CHEMICALS $25,000 $0 $25,000 1000% $25,000 $0 $25.000 100.0% $300.000 00% UTILITIES $42.345 ($1.682) $44,027 1040% $42,345 ($1.682) $44,027 104.0% $508,150 -0.3% REPAIRS&MAINTENANCE $8358 $2,010 $6,348 759% $8.358 $2,010 $6,348 75.9% $316,300 06% HAULING&DISPOSAL $733 $715 $18 24% $733 $715 $18 24% $8,800 8 1% OUTSIDE SERVICES $6683 $2,450 $4,233 63.3% $6,683 $2,450 $4,233 633% $80,200 3 1°% MATERIALS&SUPPLIES $3,466 $419 $3,047 879% $3.466 $419 $3,047 879% $41,600 1 0% OTHER EXPENSES $2,761 $793 $1 968 71.3% $2,761 $793 $1.968 713% $33.171 2 41, PUMP STATIONS Total Expenses $225,308 $147,769 $77,539 34.4% $225,308 $147,769 $77,539 34.4% $2,919,795 5.1% Fund#001-Total Expenses $225,308 $147,769 $77,539 34.4% $225,308 $147,769 $77,539 34.4% $2,919,795 5.1% Color Key0 to 10% over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 66 of 294 �'�Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2017 Fiscal Period 01/2018 Report Generated on Aug 21, 2017 8:54:23 AM Department: RECYCLED WATER PeriodCategory Period Budget Actual Period . Budget Budget SALARIES&WAGES $34,755 $26.334 $8,421 24.21i'. $34,755 $26,334 $8.421 242% $417,090 6.3% EMPLOYEE BENEFITS $27,874 $21,118 $6,756 242% $27,874 $21,118 $6,756 24.2% $334,528 63% CHEMICALS $6,999 $8,116 ($1,117) -16.0% $6,999 $8.116 ($1,117)= ° $84,000 9 /o .7 UTILITIES $14,583 ($91) $14,674 1006% $14,583 ($91) $14,674 1006% $175,000 -0,1% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $2,415 $0 $2,415 100.0% $29,000 0.0% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $1,166 $0 $1,166 100.0% $14,000 0,0% OUTSIDE SERVICES $4,873 $0 $4,873 1000% $4.873 $0 $4,873 1000% $202,500 0.0% MATERIALS&SUPPLIES $488 $0 $488 1000% $488 $0 $488 1000% $5,900 0.0% OTHER EXPENSES $1 136 $0 $1,136 100.0% $1.136 $0 $1,136 100.0% $56,624 0.0% RECYCLED WATER Total Expenses $94,289 $55,478 $38,811 41.2% $94,289 $55,478 $38,811 41.2% $1,318,642 4.2% Fund 11001-Total Expenses $94,289 $55,478 $38,811 41.2% $94,289 $55,478 $38,811 41.2% $1,318,642 4.2% Color Key: 0 to 10%over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 67 of 294 Page 47 of 66 '`Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(081M) July 2017 Fiscal Period 1/2018 Summarized by Account Report Generated on Aug 21,2017 8 32 54 AM TOTALASSETS Current Assets CASH ACCOUNTS,CASH $2214608 CASH ACCOUNTS I PAYROLL CLEARING $22.973 CASH ACCOUNTS J PETTY CASH $3.400 DUE FROM/DUE FROM SIC $581,054 INVENTORY+SUPPLIES 8 MATERIAL INV $2070.871 PREPAID ACCOUNTS+PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS 1 PREPAID EXPENSES $1008733 PREPAID ACCOUNTS!PREPAID INSURANCE 5431.200 PREPA'D ACCOUNTS r PREPAID RETIREMENT $18.414.163 RECEIVABLE ACCOUNTS I A/R-SSC DIRECT BILL $2.249 RECEIVABLE ACCOUNTS,ACCOUNTS RECEIVABLE S'5 107 038 RECEIVABLE ACCOUNTS?ACCOUNT§RECEIVABLE-COBRA $4807 RECEVABLE ACCOUNTS+COMPUTER PURCHASE PROGRAM $10179 RECEIVABLE ACCOUNTS?DEPOSITS TO BANK ESCROW $100.243 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION A/R $3,076 Current Assets $40,020,698 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS J ACC DEPR-CONTRIB ASSETS ($59 361,001) CONTRIBUTED FIXED ASSETS r CONTRIBUTED SEWER LINES $157791 729 FIXED ASSETS-C I P/CONSTRUCTION IN PROGRESS $33,388.571 FIXED ASSETS/ACC DEPR BUILDINGS ($12.876 505) FIXED ASSETS I ACC DEPR-FURN 8 EQUIP (S9260262) FIXED ASSETS/ACC DEPR-OUTFALL (S3616981) FIXED ASSETS/ACC DEPR-PUMPING STATIONS ($33 104 637) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($68,942 764) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($220.382 148) FIXED ASSETS I ACC DEPR-VEHICLES ($4853858) FIXED ASSETS/ACCUM DEPRC-RECY WATER ($8866352) FIXED ASSETS/BUILDINGS $44238508 FIXED ASSETS/FURNITURE E EQUIPMENT 514.012,834 FIXED ASSETS I INTANGBLE ASSETS S4941 707 FIXED ASSETS/LAND $17320570 FIXED ASSETS/OUTFALL SEWERS $11.371574 FIXED ASSETS/PUMPING STATIONS $57278141 FIXED ASSETS/RECY WATER INFRASTRUCTURE S20.292366 FIXED ASSETS/SEWAGE COLLECTION FACIL $351,503 802 FIXED ASSETS I TREATMENT PLANT 5333 962 356 FIXED ASSETS/VEHICLES $7614982 Net Property,Plant and Equipment $632,452,631 TOTALASSETS $672,473,328 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE;SALES TAX PAYABLE ($2706) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($838.714) CURRENT LIABILITIES J ACCRUED COMPENSATED ABS ($4 558.757) CURRENT LIABILITIES,ACCRUED WAGES PAYABLE ($1153,451) CURRENT LIAR LITIES I CAFETERIA PLAN PAYABLE ($40,864) CURRENT LIABILITIES I MISC DEPOSITS/LIABILITIES (S108.539) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING (53,679) CURRENT LIABILITIES r PERMIT CLEARING $103 CURRENT LIABILITIES+REFUNDABLE DEPOSITS 1$37 580) CURRENT LIABILITIES I RETIREMENT CONTRIB Witt (S1.755 049) September 7, 2017 Regular Board Meeting Agenda Packet- Page 68 of 294 Page 48 of 66 Central Contra Costa Sanitary District Balance Sheet Fund 001•RUNNING EXPENSE(O&M) July 2017 Fiscal Period 112018 Summarized by Account Report Generated on Aug 21,2017 8 3 54 AM CURRENT LIABILITIES r WORKERS COMP INS PAYABLE ($34.963) OFF COMP CONTRIS W'H I ICMA S500 DUE TO I DUE TO S/C ($23 003.208) DUE TO r DUE TO SII (5585 000) LIABILITIES-LONG TERM i PENSION;.NFLOW.'OUTFLOW ($88 679 765) MEDICAL LIABILITIES I DISABILITY INS (S7 406) MEO CAL LIABILITIES r LIFE INS ($7.577) MEDICAL LIABILITIES I OCCUPATIONAL HEALTH $2.164 MEDICAL LIABILITIES t POST EMP BENEFIT-OPER ($295,928) REIMBURSEMENT FEES ($69,802) Total Liabilities ($121,180,222) Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE (527,216,570) FUND EQUITY?CAPITAL COST SHARING ($1 OB,691,757) FUND EQUITY?CONTRIBJTED SEWER LINES ($157.791.729) FUND EQUITY I EXPENDITURE SUMMARY $5.182586 FUND EQUITY I GENERAL FIXED ASSET GROUP ($190206 773) FUND EQUITY I STATE B FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES)REVENUE SUMMARY ($267586) Total Fund Equity (S5S1,293,106) TOTAL LIABILITIES AND FUND EQUITY ($672,473,328) September 7, 2017 Regular Board Meeting Agenda Packet- Page 69 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT August 21, 2017 TO THE BOARD OF DIRECTORS VIA: THEA VASSALLOO� FROM JAMIE KING jj j� gb th 7 SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending July, 2017 YTD YTD Fav/(Unfav) SIC Revenues: Budgeted Actual Variance Explanation Total 605,038 525,558 (79,480) No significant variances to report for period 1. FY YTD FY SIC Expenses: Budget' Actual Remaining %Spent Total 46,471,559 1,023,093 45,448,466 Z° Includes 16/17 carry over($4 497 559) September 7, 2017 Regular Board Meeting Agenda Packet- Page 70 of 294 ' Central Contra Costa Sanitary District -Protc-clutg,pubfiC health and the environment Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) July 2017 Fiscal Period 1/2018 Report Generated on Aug 21,2017 8 41 28 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 00% 50 $0 0.0% $6,000.000 $6,000.000 00% Sewer Service Charges $0 $3,208 00% $0 $3.208 00% $13,967,300 $13,964.092 00% Other $605,038 $522,349 •13.7°/ $605038 $522,349 -137% $19,360500 $18.838,151 27% Total Revenue $605,038 $525,557 -13.1% $605,038 $625,557 -13.1% $39,327,800 $38,802,243 1.3% September 7, 2017 Regular Board Meeting Agenda Packet- Page 71 of 294 PROGRAM/GM3851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2017 PERIOD 1/2018 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET NO IPROJECTTITLE PYS(FY 2016-17) PYS(FY 2016-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE CS Collection System $ 24,288,836 24,390,980 (102,144)' 17,692,000 - 17,589,856 790,876 16,798,985 TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262 18,045,000 21,383,262 201,129 21,182,132 TYPE GI General Improvements 6,692,737 5,494,908 1,197,829 4,277,000 5,474,829 30,521 5,444,307 TYPE RW Recycled Water 522,894 459,282 63,612 460,000 523,612 567 523,045 CIB Contingency - 1,500,000 1,500,000 1,500,000 TOTAL DISTRICT $ 47,502,241 $ 43,004,682 $ ,4,497,559 $ 41,974,000 $ $ 46,471,559 $ 1,023,093 $ 45,448,469 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report-Period 1 FY 17 18.xlsx July 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 72 of 294 PROGRAM/GM185L4-Modified in Excel _ CAPITAL IMPROVEMENT BUDGET REPORT J- _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2017 __ PERIOD 1/2018! A B C(A-B) D E F(C+D+E) G H(F-G PROJECT TOTAL TOTALFY 2017-18 BUDGET APPROVED TOTAJIN TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTREMAINING BUDGET NO (PROJECTTITLE PYS(FY 2016-17) PYS(FY 2016-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017 FY 2017-18 TYPE CS Collection System _ *5941 PS Equipment Piping Replacement F _ 925,000 _ 856,171 68,829 _ 68,829 68,829 5991 PH Sewer Renovation Phase 300,000 _ 263,899 36,101 160,000 196,101 4,103 191,998 6602 South Jackson CAD 333,867 _ 318,466 15,401 - I 15,401 - 15,401 6603 North Jackson CAD - _ - - 400,000 _ 400,000 - 400,000 8412 PH Grayson Creek Trunk 12,721,629 _ 12,869,569 (147,940) 800,000 6S2,060 45,389 606,671 *8417 Survey Monument Install 250,000 _ 231,550 18,450 __ 18,450 4,212 14,238 i 8419 !Collection System Planning LT 670,000 _ 662,077 7,923 200,000 __ 207,923 17,055 190,868 *8420 Development Sewerage 4,371,102 4,190,458 180,644 ' - _ 180,644 49,620 131,024 **8422 WC Sewer Renovation Phase 11 2,369,000 _ 3,003,494 I (634,494)1 1,381,000 -_ _ 746,506 324,054 422,452 8430 Lafayette Sewer Renovation Phase 11 700,000 _ 696,839 3,161 1 3,717,000 _ _ 3,720,161 59,426 3,660,735 8433 S.Orinda Sewer Renovation Phase 6 102,238 _ 51,996 50,242 1,500,000 _ 1,550,242 22,403 1,527,839 8434 Urgent Projects 316,000 _ 244,157 71,843 100,000' _ 171,843 171,843 8435 WC Sewer Renovation Phase 12 i - 1,000,000 1,000,000 - 1,000,000 8436 Moraga/Crossroads PS Project 450,400 220,855 229,145 850,000 1,079,145 27,146 I 1,051,999 8437 Martinez Sewer Renovation Phase S 685,000 681,884 I 3,116 3,470,000 _ 3,473,116 227,794 3,245,322 *8439 Miner Rd Sewer Repairs 2017 95,000 99,565 (4,565)1 - __ (4,565) 540 (5,105) 8440 Pipe Bursting Contract 17-20 - - 700,000 700,000 - 700,000 8441 ICIPP Contract 17-20 i - _ 300,000 300,000 300,000 8442 PS Equipment Piping Replacement PH2 __ _ 36,000 _ _ 36,000 36,000 8443 LG Diameter Pipe line Inspection - 200,000 200,000 200,000 8444 Force Main Inspection Program 75,000 _ 75,000 75,000 8445 N.Orinda Sewer Renovation - 636,000 _ _ 636,000 636,000 8446 Lafayette Sewer Renovation Phase 12 - - 636,000 636,000 636,000 8447 Pump Station Security Improvement - - 131,000 _ 131,000 131,000 8448 Manhole Modifications _ - - 400,000 _ 400,000 - 400,000 8449 Collection System Modeling Support - - 100,000 100,000 9,134 90,866 -- i - 8450 Development Sewerage Support - - 400,000 -_ 400,000 400,000 8451 C.S.Sewer Renovation - 500,000 _- 500,000 - 500,000 Rounding 1 5 Total FY 2017-18 CS Amount $ 24,288,836 24,11 W, (102,1W 17,692, - 9),876 - 16,798,985 *Italic Projects open but not in CIB for 17/18 **8422 17/18 Approved budget was decreased b $800K,as a result of position paper 6.f.July 6,2017. Approved use of sewer construction funds in 16/17. N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-Period 1 FY 17 18.xlsx July 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 73 of 294 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2017 PERIOD 1/2018 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2016-17) PYS(FY 2016-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE TP Treatment Plant " 7291Pump&Blower Bldg.Seismic Upgrade 4,424,000 3,277,948 1,146,052 2,358,000 - 3,504,052 45,032 3,459,020 7292 (Switchgear Refurbishment-Ph.2 420,000 419,246 754 350,000 350,754 5,938 344,816 7304 �Instr&Controls PLC Upgrade 435,000 331,490 103,510 140,000 243,510 457 243,053 '7311 TP Safety Enhancement Ph.4 490,000 339,073 150,927 - 150,927 - 150,927 7314 1 Urgent Repairs 115,000 6,487 108,513 250,000 358,513 - 358,513 7315 (Applied Research and Innovations 257,274 250,870 6,404 300,000 306,404 306,404 7317 Plant Control System Network Upgrades 260,000 194,556 65,444 70,000 135,444 917 134,527 '7319 Laboratory Upgrades&Repair 1,241,500 1,235,462 6,038 6,038 6,038 7320 Plant Energy Optimization 718,000 390,230 327,770 376,000 703,770 5,768 698,002 7322 Fire Protection System Ph.2 840,000 338,017 501,983 360,000 861,983 6,539 855,444 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 300,000 691,677 17,575 674,102 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 __ 5,449,226 19,203 5,430,023 7328 Influent Pump Electrical improvements - 100,000 100,000 100,000 7329 MHF Burner Upgrade 370,000 128,595 241,405 400,000 - 641,405 976 640,429 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000 - 1,078,153 24,150 1,054,003 7339 T.Plant Control System 1/0 Replacement 320,000 105,340 214,660 150,000 - 364,660 2,750 361,910 7341 WC/Grayson Creek Levee Rehab 150,000 150,000 100,000 - 250,000 - 250,000 7348 Solids Handling Facility Improvements 2,350,000 2,235,254 114,746 2,625,000 - 2,739,746 71,824 2,667,922 7349 Aeration&Energy Upgrade 300,000 - 300,000 - 300,000 7351 Mechanical&Concrete Renovation - _ _ - 560,000 - 560,000 560,000 7352 UV Disinfection Upgrades _ - _ 400,000 400,000 400,000 7353 Outfall Improvements Ph.7 -_ - _ 100,000 100,000 100,000 7354 TP Security Improvements - - 87,000 87,000 87,000 7355 Odor Control Upgrade Ph.1 _ - 150,000 150,000 150,000 7357 Plant Wide Instrumentation Upgrade -_ 100,000 100,000 100,000 7358 Innovation Bioenergy Demo _ - 200,000 200,000 200,000 7359 Solids Conditioning Bldg.roof replacement - - 500,000 500,000 500,000 7360 Existing Plant Facility Drawing _ - - 100,000 100,000 100,000 7362 POB Seismic Upgrades - - - 400,000 400,000 400,000 7363 Treatment Plant Planning - 450,000 450,000 450,000 7364 TP Safety Enhancement Ph.5 100,000 100,000 100,000 Rounding (1) Total FY 2017-18 TP Amount $ 15,997,774 12,659,512 3,338,262 18,045,000 21,383,262 201,129 21,182,132 `ltohc Projects open but not in CIB far 17118 I N`\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report Period 1 FY 17 18.xlsx July 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 74 of 294 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT __ _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2017 PERIOD 1/2018' A B C(A-B) D E F C+D+E)' w1WG'W H(F-G) i PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2016-17) PYS(FY 2016-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE GI General Improvements _ __ 8207 (General Security and Access $ 127,616 _ 106,224 21,392 67,000 - 88,392 88,392 8227 GDI Treatment Plant 265,000 - 252,235 12,765 160,000 - 172,765 12,493 160,272 8230 Capital Legal Services 138,665 _ 132,383 6,282 20,000 - 26,282 - _ 26,282 8236 District Easements 158,047 _ 157,210 I 837 50,000 I 50,837 183 50,654 8238 Asset Management 2,019,185 _ 2,029,216 (10,031) 950,000 _ 939,969 13,938 926,031 8240IT Development 2,418,794 _ 1,612,282, 806,512 730,000 1,536,512 1,536,512 8243 Server Room Relocation 455,430 _ 198,574 256,856 1,000,000 1,256,856 3,907 1,252,949 8247 Property&Building Improvements - 400,000 400,000 - 400,000 8248 Cyber Security 75,000 75,000 75,000 8516 District Equipment Acquisition 526,000 _ 521,511 4,489 150,000 - _ 154,489 154,489 8517 Vehicle Replacement Program 524,000 482,088 41,912 675,000 716,912 716,912 9999 Capital Project Clearing(Accounting Use Only)`• 60,000 3,185 56,815 _ 56,815 56,815 Rounding (1) "Total FY 2017-18 GI Amount $ 6,692,737 5,494,908 1,197,829 4,277,000 5,474,829 30,521 5,444,307 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report Period 1 FY 17 18.xlsx July 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 75 of 294 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2017 PERIOD 1/2018 A B C(A-B) D E F(C+D+E) G N(F-G) PROJECTTOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(FY 2016-17) PYS(FY 2016-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE RW Recycled Water 7306 Zone 1 Recycled Water 467,894 459,282 8,612 30,000 38,612 567 38,045 7346 Surge Analysis 16-17 55,000 55,000 100,000 155,000 155,000 7361 Filter Plant Improvments - - 330,000 330,000 330,000 Rounding Total FY 2016-17 RW Amount $ 522,894 459,282 63,612 460,000 - 523,612 567 523,045 CONTINGENCY-ALL PROGRAMS 1,500,000 1,500,000 1,500,000 GRAND TOTAL $ 47,502,241 43,004,682 4,497,559 41,974,000 46,471,559 1,023,093 45,448,469 N*\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-Period 1 FY 17 18.xlsx July 17 September 7, 2017 Regular Board Meeting Agenda Packet- Page 76 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JULY,2017 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86-2190 — 1 (1) 29,000,000 24,000,000 5,000,000 29,000,000 29,038,467 66.91% 25,598.33 0.00 25,598.33 914 US Govt T-Bill 12/22/16 12/07117 128 0.84 4,960,139 5,000,000 6,000,000 4,998,217 11.36% 683.33 0.00 683.33 915 US Govt T-Bill 12/22/16 12/07/17 128 0.84 4,960,139 5,000,000 5,000,000 4,998,217 11.36% 683.33 0.00 683.33 916 US Govt T-Bill 12122/16 12/07/17 128 0.84 4,960,139 5,000,000 5,000,000 4,998,217 11.36% 683.33 0.00 683.33 917 US Govt FHLB 12122/16 07/20117 0 0.64 0 5,000,000 (5,000,000) 0 0 0.00% 1,662.60 0.00 1,662.60 918 US Govt FHLB 12/22/16 07/20/17 0 0.64 0 5,000,000 (5,000,000) 0 0 0.00% 1,662.50 0.00 1,662.60 919 US Govt FHLB 12/22/16 07/20/17 0 0.64 0 5,000,000 (6,000,000) 0 0 0.00% 1,662.60 0.00 1,662.60 920 US Govt FHLB 12/22/16 07/20/17 0 0.64 0 5,000,000 (5,000,000) 0 0 0.00% 1,662.60 0.00 1,662.50 922 BNP Paribas Comm Paper 01/20/17 07/19/17 0 1.29 0 4,000,000 (4,000,000) 0 0 0.00% 2,545.86 0.00 2,645.86 (4) 43.880.417 63.000.000 (19.000,000) 44,000,000 44.033.117 100.00% 36,844.18 0.00 36,844.18 (3) (5) (6) 0.00 36,844.18 0.00 36.844.18 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of July,2017 was 01.061%. (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 0.897%. (4) The market value of the portfolio on July 31,2017 was$44,033,117. 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. September 7, 2017 Regular Board Meeting Agenda Packet- Page 77 of 294 Page 57 of 66 �ICentral Contra Costa Sanitary District LL Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) July 2017 Fiscal Period 1/2018 Summarized by Account Report Generated on Aug 21.2017 B 32 54 AM TOTAL ASSETS Current Assets CAD RECEIVABLE;AVAD-ALHAMBRA VLY AR $1.094 047 CASH ACCOUNTS t CASH S 1.053.912 CASH ACCOUNTS r TEMPORARY INVESTMENTS $44.000000 DUE FROM I DUE FROM RIE $23003208 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE S4,668 290 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $25.598 RECEIVABLE ACCOUNTS i CAD RECEIVABLE $217778 Current Assets $74,062,835 Net Property,Plant and Equipment FIXED ASSETS-C I P/CONSTRUCTION IN PROGRESS $1.023,094 Net Property,Plant and Equipment $1,023,094 TOTAL ASSETS $75,085,926 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE i SALES TAX PAYABLE (32.607) CURRENT LIABILITIES%ACCOUNTS PAYABLE ($524.435) CURRENT LIABILITIES%PROJECT RETENTION PAYABLE ($738.957) CURRENT LIABILITIES I REFUNDABLE CONST BONDS ($256243) DUE TO i DUE TO RIE ($581.054) LIABILITIES J UNEARNED INTEREST (551.675) Total Liabilities ($2,154,971) Total Fund Equity EXPENDITURE SUMMARY/TRANSFER TO CIP ($1023094) FUND EQUITY I AVAILABLE FUND BALANCE ($72 405 401) FUND EQUITY!EXPENDITURE SUMMARY $1.023094 YEAR TO DATE REVENUES t REVENUE SUMMARY ($525 557) Total Fund Equity ($72,930,958) TOTAL LIABILITIES AND FUND EQUITY (STS,065,928) September 7, 2017 Regular Board Meeting Agenda Packet- Page 78 of 294 AT3,4011centrall Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE July 2017 Fiscal Period 112018 Report Generated on Aug 21, 2017 8 4128 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $590,582 $590,431 00, $590.582 $590,431 001, $727.000 $136.569 81 2°5 Total Revenue $590,582 $590,431 0.0% $590,582 $590,431 0.0% $727,000 $136,569 81.2% September 7, 2017 Regular Board Meeting Agenda Packet- Page 79 of 294 ' Central Contra Costa Sanitary District �.., Protecting public livalth and the environment Expense Report- By Department MTD Fund:003-SELF-INSURANCE July 2017 Fiscal Period 01/2018 Report Generated on Aug 21, 2017 8 5423 AM $800,000 ®Period Budget $800000 Q YTD Budget ❑Period Actual YTD Actual $600,000 $600,000 $400,000 $400,000 I $200,000 $200000 so - - $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $605,124 $531.720 $73,404 $605,124 $531,720 $73,404 Totals $605,124 $531,720 $73,404 $605,124 $531,720 $73,404 September 7, 2017 Regular Board Meeting Agenda Packet- Page 80 of 294 Id Central Contra Costa Sanitary District ProtediRg public heafth and tile environment Expense Report - By Department MTD Fund: 003-SELF-INSURANCE July 2017 Fiscal Period 0112018 Report Generated on Aug 21, 2017 854 23 AM Department: Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget INSURANCE&OTHER EXP $576,375 $531,173 $45,202 78% $576,375 $531 173 $45,202 7 8% $591.500 898% GENERAL&AUTO LIABILITY $28,749 $547 $28,202 98.1% $28,749 $547 $28,202 98 1", $345,000 0.2% EMP RELATED&POLLUTION $0 $0 $0 00% $0 $0 $0 0 O U $0 0.0% Total Expenses $605,124 $531,720 $73,404 12.1% $605,124 $531,720 $73,404 12.1% $936,500 56.8% Fund#003.Total Expenses $605,124 $531,720 $73,404 12.1% $605,124 $531,720 $73,404 12.1% $936,500 56.8% Color Key 0 to 10%over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 81 of 294 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS JULY,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 (200,000) 6,000,000 6,007,959 100.00% 5,430.65 0.00 5,430.65 (3) 6,200,000 6,200,000 (200,000) 6,000,000 6,007,959 100.00% 5,430.65 0.00 5,430.65 (2) 0.00 5,430.65 0.00 5,430.65 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of July,2017 was 1.051%. (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 1.051%. (4) The market value of the portfolio on July 31,2017 was$6,007,959. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. September 7, 2017 Regular Board Meeting Agenda Packet- Page 82 of 294 Page 62 of 66 Central Contra Costa Sanitary District Balance Sheet Fund:003'SELF-INSURANCE July 2017 Fiscal Period 112018 Summarized by Account Report Generated on Aug 21.2017 8 32 54 AM TOTAL ASSETS Current Assets CASH ACCOUNTS CASH $137251 CASH ACCOUNTS 1 TEMPORARY INVESTMENTS 56 000 000 DUE FROM,DUE FROM RIE $585000 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR 55.431 Current Assets $6,727,682 TOTAL ASSETS 66,727,682 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES+ACCOUNTS PAYABLE ($3,210) CURRENT LIABILITIES I GASB10 ACTUARIAL RESERVE ($1 500.000) Total Liabilities (61,503,210) Total Fund Equity FUND EQUITY:EMPLOYMENTMOLLUTION RISK (55.000.000) FUND EQUITY I EXPENDITURE SUMMARY $531.720 FUND EQUITY!INS PREMS'CLAIMSILAWSUITS ($165.762) YEAR TO DATE REVENUES I REVENUE SUMMARY (5590,431) Total Fund Equity (65,224,472) TOTAL LIABILITIES AND FUND EQUITY (66,727,682) September 7, 2017 Regular Board Meeting Agenda Packet- Page 83 of 294 ' Central Contra Costa Sanitary District Protecting public health irld the envirunirtmt Revenue Report MTD Fund:004-DEBT SERVICE July 2017 Fiscal Period 112018 Report Generated on Aug 21, 2017 8:41:28 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 $0 00% $0 $0 00% $3,819,099 $3,819,099 00% Total Revenue $0 $0 0.0% $0 $0 0.0% $3,819,099 $3,819,099 0.0% September 7, 2017 Regular Board Meeting Agenda Packet- Page 84 of 294 A-60111centrall Contra Costa Sanitary District Expense Report-By Department MTD Fund: 004-DEBT SERVICE July 2017 Fiscal Period 01/2018 Report Generated on Aug 21,2017 8.54 23 AM $1 ®Period Budget J51 YTD Budget ❑ Period Actual Q YTD Actual $0 $0 r $0 $0 i ($0) cs0) i Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $0 $0 $0 Totals $0 $0 $0 $0 $0 $0 September 7, 2017 Regular Board Meeting Agenda Packet- Page 85 of 294 Central Contra Costa Sanitary District . , . Expense Report-By Department MTD Fund: 004-DEBT SERVICE July 2017 Fiscal Period 0112018 Report Generated on Aug 21, 2017 8 54 23 AM Department: PeriodCategory Budget Period Actual Period . Budget Budget INTEREST EXPENSE $0 $0 $0 0,0% $0 $0 $0 0 W'b $1 231 722 0 014 Total Expenses $0 $0 $0 0.0% $0 $0 $0 0.0% $1,231,722 0.0% Fund#004-Total Expenses $0 $0 $0 0.0% $0 $0 $0 0.0% $1,231,722 0.0% Grand Total for All Funds $9,400,677 $8,714,306 $686,371 7.3% $9,400,677 $8,714,306 $686,371 7.3% $91,881,809 9.5% Color Key 0 to 10% over budget > 10%over budget September 7, 2017 Regular Board Meeting Agenda Packet- Page 86 of 294 Page 66 of 66 O'`Central Contra Costa Sanitary District Balance Sheet Fund:004-DEBT SERVICE July 2017 Fiscal Period 112018 Summarized by Account Report Generated on Aug 21,2017 8 32 54 AM TOTAL ASSETS Current Assets LT DEBT ACCOUNTING DEPOSIT WITRUSTEE-RESERVE $4856,450 LT DEBT ACCOUNTING?REVENUE BOND RESERVE CASH $136,702 RECEIVABLE ACCOUNTS 1 ACCRUED INTEREST A/R $10,548 Current Assets $5,003,700 TOTAL ASSETS $5,003,700 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN ($182.377) LT DEBT ACCOUNT,NG,BOND ACR INTEREST PAYABLE (5558.380) L T DEBT ACCOUNTING I BONDS PAYABLE ($31500.000) Total Liabilities ($31,240,757) Total Fund Equity FUND EQUITY i AVA!LABLE FUND BALANCE $27 237 057 Total Fund Equity $27,237,057 TOTAL LIABILITIES AND FUND EQUITY ($5,003,700) September 7, 2017 Regular Board Meeting Agenda Packet- Page 87 of 294