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Home My WebLink About03.a. Review September 2017 Financial Statements and Investment ReportsPage 1 of 33 Item 3.a. Central Contra Costa Sanitary District October 24, 2017 TO: FINANCE COMMITTEE FROM: CHRISTOPHER THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: THEAVASSALLO, FINANCE MANAGER PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW SEPTEMBER 2017 FINANCIAL STATE ME NTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Strategic Plan Tie -In GOAL THREE: Be a Fiscally Sound and Effective Water Sector Utility Strategy 2 - Manage Costs ATTACHMENTS: 1. September 2017 Financial Statements and Investment Reports October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 3 of 93 Page 1 of 32 CENTRAL CONTRA COSTA SANITARY DISTRICT October 13, 2017 TO: THE BOARDOF DIREC ORS VIA: THEA VASSALLO FROM: JAMIE KING (IT I f-vq z L SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending September, 2017: YTD YTD Favl(Unfav) O & M Revenues: Budgeted Actual Variance Explanation Total $ 836,915 $ 805,611 $ (31,304) No significant variances. O & M Expenses (variances > S100K1: Total Labor Charges 17,339,905 17,046,414 293,491 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 982,847 628,908 353,939 Delay in invoices. Repairs & Maintenance 1,160,872 969,199 191,673 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional & Legal Services 201,874 435 201,439 Due to delay in legal invoices. Outside Services 813,140 404,382 408,758 Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. All Other 2,495,233 2,098,345 396,888 Hauling & Disposal, Materials & Supplies, and Other Expenses lower in multiple account categories thus far in the fiscal year. Total $ 22,993,871 $ 21,147,683 $ 1,846,188 October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 4 of 93 Page 2 of 32 Central Contra Costa Sanitary District Prole�tingW,hc hL'aith and the environment Revenue Report MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 3/2018 Report Generated on Oct 9, 2017 1:51:06 PM Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Concord $0 $0 00% $'- $0 00% $15.200,000 $15.200.000 00% HHW $7,000 $10130 447% $21,000 $17.520 -166% $853.000 $835,480 2.1% Sewer Service Charges $11,942 $32,913 175.6% $35.826 $70.854 97.8% $75,220,700 $75.149,846 0.1% Other $310.511 $289.282 -68% $780.089 $717,238 -8.1% $3,385,000 $2667,762 21.2% Total Revenue $329,453 $332,324 0.9% $836,915 $805,611 -3.7% $94,658,700 $93,863,089 0.9% October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 5 of 93 Page 3 of 32 Central Contra Costa Sanitary District Report Generated on Oct 9, 2017 1 49 05 PM $25,000,000 00 $20.000,000 00 $15,000,000 00 $10, 000 A00.00 $8.182,586 $5,000,000 00 Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 0312018 $T6,0�8,838 $14,868,321 M.993,871 $21,147.677 $0.00 -T — - Jul(1) 2017 Aug(2) 2017 Sep(3) 2017 Fiscal Periods October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 6 of 93 Budget Actual Page 4 of 32 Central Contra Costa Sanitary District Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 1:49:05 PM Category SALARIES & WAGES EMPLOYEE BENEFITS CAPITALIZED ADM OVERHEAD DIRECTOR FEES & EXPENSES CHEMICALS UTILITIES REPAIRS & MAINTENANCE HAULING & DISPOSAL PROFESSIONAL & LEGAL SERV OUTSIDE SERVICES SELF-INSURANCE EXPENSE MATERIALS & SUPPLIES OTHER EXPENSES Total Expenses Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget $2,899,767 $2,767439 $132.328 46% $8,699 301 $8.467,939 $231.362 27% $34 797,628 24.3% $2,681,880 $2,648 363 $33,517 1.2% $9.633,640 $9.423.434 $210,206 2.2% $36,752,619 25.6% ($331,012) ($307,271) ($23,741) 72% ($993,036) ($844,966) ($148,070) 149% ($3,972,203) 21.3% $14,052 $15,333 ($1,281) -91% $42.156 $39,570 $2,586 6.1% $168,631 23.5% $105,964 $50.308 $55,656 525% $353.092 $256,775 $96,317 27.3% $1,482,000 17.3% $382,060 $203,458 $178,602 46.7% $982.847 $628,907 $353,940 36.0% $4.639,790 13.6% $421,624 $439,089 ($17.465) -41% $1,160,872 $969.197 $191,675 16.5% $5.299,754 18.3% $85,326 $89,841 ($4,515) -5.3% $255,978 $182,776 $73,202 28.6% $1,023,975 17.8% $68,958 $32,303 $36.655 532% $201,874 $435 $201,439 99.8% $807,600 0.1% $270,380 $77753 $192.627 71.2% $813.140 $404.381 $408,759 50.3% $3,452,717 11.7% $0 $o $0 0.0% $585.000 $585,000 $0 0.0% $585.000 100.0% $166,908 $163,853 $3,055 1.8% $456.724 $379.755 $76,969 16.9% $2,059,325 18.4°% $149,126 $98,890 $50,236 33.7% $802.283 $654474 $147,809 18.4% $2,616,751 25.0% $6,915,033 $6,279,356 $635,677 9.2% $22,993,871 $21,147,677 $1,846,194 8.0% $89,713,587 23.6% Color Key0 to 10% over budget October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 7 of 93 > 10% over budget MI Page 5 of 32 Central Contra Costa Sanitary District Protectim, public health and the owironment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 145 08 PM '$2.500,000 $2.000.000 $1.500.000 $1,000,000 $500,000 $0 NNNN smn oQE Q Jae S�P��GyG��a� ADMINISTRATION ENGINEERING COLLECTION SYSTEM OPS. PLANT OPERATIONS PUMP STATIONS RECYCLED WATER Totals ❑ Penod Budget ❑ Penod Actual $8,000,000 $6 000 000 II I $4 000,000 i i I $2 000 000 $a i� V. Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $1,802,147 $1,648,307 $153,840 $7,712,692 $7,002,750 $709,942 $1,384,997 $1,226,497 $158,500 $4,405,311 $4,085,519 $319,79 $1,179,629 $1,114,377 $65,252 $3,412,887 $3,163,245 $249,642 $2,198,663 $2,008,043 $190,620 $6,444,190 $6,093,019 $351,171 $243,308 $216,328 $26,980 $711,924 $606,454 $105,47C $106,289 $65,804 $40,485 $306,867 $196,689 $110,17E $6,915,033 $6,279,356 $635,677 $22,993,871 $21,147,677 $1,846,194 October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 8 of 93 Q YTD Budge ❑ YTD Actual Page 6 of 32 Color Key: 0 to 10% over budget > 10% over budget i October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 9 of 93 ��Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 1 *45-08 PM Department: ADMINISTRATION Category Period Budget Period Actual Period Variance % YTD Budget Budget SALARIES & WAGES $588,695 $512,226 $76.469 13.0% $1,766,085 $1,611,521 $154,564 8.8% $7,064.444 22.8% EMPLOYEE BENEFITS $896,126 $886,039 $10,087 1.1% $4,276,378 $4,046,570 $229,808 5.4% $15,322,061 264% CAPITALIZED ADM OVERHEAD ($3,980) ($5,278) $1.298 -32.6% ($11,940) ($10,360) ($1,580) 13.2% ($47,770) 21.7% DIRECTOR FEES & EXPENSES $14,052 $15,333 ($1,281) -9.1% $42,156 $39,570 $2,586 6.1% $168,631 23.5% UTILITIES $12,203 $9,758 $2,445 200% $36,609 $27,964 $8.645 23.6% $146,440 19.1% REPAIRS & MAINTENANCE $62,291 $114,067 ($51,776) -831% $306,873 $307,219 ($346) -0.1% $987,550 31.1% PROFESSIONAL & LEGAL SERV $52,378 $32,303 $20,075 38.3% $152,134 $28,081 $124,053 815% $608,600 4.6% OUTSIDE SERVICES $115,087 $40.221 $74,866 651% $377,261 $252.244 $125.017 331% $1,587,100 15.9% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585.000 $0 0.0% $585,000 100.0% MATERIALS & SUPPLIES $11,230 $8,123 $3.107 27.7% $33,690 $20.013 $13,677 40.6% $190,825 10.5% OTHER EXPENSES $54,065 $35,516 $18,549 34.3% $148,446 $94,927 $53,519 36.1% $648,985 14.6% ADMINISTRATION Total Expenses $1,802,147 $1,648,307 $153,840 8.5% $7,712,692 $7,002,750 $709,942 9.2% $27,261,866 25.7% Color Key: 0 to 10% over budget > 10% over budget i October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 9 of 93 Page 7 of 32 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 0312018 Report Generated on Oct 9, 2017 1,45.08 PM Department: ENGINEERING Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual BudgetCategory % SALARIES & WAGES $824.553 $780.116 $44,437 54% $2,473.659 $2,431 166 $42,493 17% $9,894,696 246% EMPLOYEE BENEFITS $604832 $570711 $34,121 5.6% $1,814496 $1 800 104 $14,392 0 8% $7,258.451 24.8% CAPITALIZED ADM OVERHEAD ($299,122) ($283,656) ($15466) 5.2% ($897,366) ($791,867) ($105,499) 118% ($3.589,475) 22.1% UTILITIES $15.265 $7,111 $8,154 53.4% $45795 $26695 $19.100 417% $183,200 14.6% REPAIRS & MAINTENANCE $14.405 $6,202 $8,203 56.9% $43.215 $16.404 $26.811 62.0% $172,900 9.5% HAULING & DISPOSAL $39576 $50,052 ($10.476) -26.5% $118-728 $74010 $44,718 377% $474.925 15.6% PROFESSIONAL & LEGAL SERV $14,248 $0 $14.248 1000% $42,744 ($9,611) $52,355 122.5% $171,000 -5.6% OUTSIDE SERVICES $98.566 $28,380 $70.186 71.2% $277698 $93,825 $183,873 66.2% $1,184767 79% MATERIALS & SUPPLIES $31.530 $29498 $2,032 64% $89.590 $69,402 $20,188 22.5% $378,450 18.3% OTHER EXPENSES $41,144 $38,083 $3.061 74% $396,752 $375391 $21,361 5.4% $905.423 41.5% ENGINEERING Total Expenses $1,384,997 $1,226.497 $158,500 11.4% $4,405.311 $4,085,519 $319,792 7.3% $17,034,337 24.0% Color Key0 to 10% over budget > 10% over budget M October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 10 of 93 Page 8 of 32 .&M -Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 0312018 Report Generated on Oct 9, 2017 1:45:08 PM Department: COLLECTION SYSTEM OPS. Period Budget PeriodCategory Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual Budget % SALARIES & WAGES $513,691 $506,472 $7,219 14% $1.541.073 $1,525,403 $15,670 1.0°% $6,164,374 247% EMPLOYEE BENEFITS $428,305 $425,046 $3.259 0.8% $1,284,915 $1,275,902 $9.013 0.7% $5,140,009 24 8% CAPITALIZED ADM OVERHEAD ($4,373) ($1,376) ($2,997) 68.5% ($13,119) ($4.413) ($8.706) 66.4% ($52,482) 84% UTILITIES $11,865 $18.263 ($6,398) -53.9% $35,595 $26,058 $9,537 26.8% $142,400 18.3% REPAIRS & MAINTENANCE $135,356 $76.682 $58,674 433% $299,068 $118,106 $180.962 605% $1.624,304 7.3% HAULING & DISPOSAL $10.916 $7.163 $3.753 344% $32.748 $21,514 $11,234 343% $131,000 164% PROFESSIONAL & LEGAL SERV $625 $0 $625 1000% $1.875 ($2,684) $4,559 243.1% $7,500 -35.8% OUTSIDE SERVICES $9.215 $3,585 $5,630 611% $27,645 $21,966 $5.679 20.5% $110,600 19.9% MATERIALS & SUPPLIES $62.456 $69.900 ($7.444) -11 9% $168,368 $151,121 $17,247 10.2% $749,550 20.2% OTHER EXPENSES $11,573 $8.642 $2.931 25.3% $34,719 $30,272 $4,447 128% $138,958 21.8% COLLECTION SYSTEM OPS. Total $1,179,629 $1,114,377 $65252 5.5% $3,412,887 $3,163,245 $249,642 7.3% $14,156,213 22.3% Expenses Color Key: 0 to 10% over budget > 10% over budget M October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 11 of 93 Page 9 of 32 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 1.45:08 PM Department: PLANT OPERATIONS Category.. Budget Period Actual Period . Budget YTD Actual YTD Variance % Annual Budget % SALARIES & WAGES $858,322 $853.939 $4.383 0.5% $2574,966 $2.560.936 $14.030 05% $10.299.997 24.9% EMPLOYEE BENEFITS $668,532 $679 908 ($11,376) -1 7% $2.005,596 $2,043,381 ($37785) -1 9°0 $8.023,023 25.5% CAPITALIZED ADM OVERHEAD ($23,537) ($16.961) ($6,576) 27.9% ($70,611) ($38326) ($32,285) 45.7% ($282,476) 13.6% CHEMICALS $73,965 $22,821 $51.144 69.1% $257.095 $178,299 $78,796 30.6% $1,098,000 16.2% UTILITIES $285,799 $123,271 $162.528 56.9% $694.064 $437.959 $256105 36.9% $3,484,600 12.6% REPAIRS & MAINTENANCE $180,799 $238,884 ($58,085) -32.1% $443,397 $515,284 ($71.887) M $2.169.700 23.7% HAULING & DISPOSAL $34,101 $31,797 $2,304 6 8% $102,303 $84,880 $17,423 170% $409,250 20.7% PROFESSIONAL & LEGAL SERV $541 $0 $541 1000% $1,623 ($487) $2 110 130.0% $6,500 -7.5% OUTSIDE SERVICES $23,956 $5,052 $18,904 78.9% $71.868 $29,430 $42,438 591% $287.550 102% MATERIALS & SUPPLIES $57,738 $55175 $2,563 4.4% $153.214 $136606 $16,608 108% $693,000 19.7% OTHER EXPENSES $38,447 $14,156 $24,291 63 2% $210,675 $145,058 $65.617 31 1% $833,590 17.4% PLANT OPERATIONS Total Expenses $2,198,663 $2,008,043 $190,620 8.7% $6,444,190 $6,093,019 $351,171 5.4% $27,022,734 22.5% Color Key 0 to 10% over budget > 1 W,'� over budget M October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 12 of 93 Page 10 of 32 Color Key 0 to 10% over budget > 10% over budget October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 13 of 93 �1Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 1.45.08 PM Department: PUMP STATIONS Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance Annual BudgetCategory % SALARIES & WAGES $79,751 $82,106 ($2,355) -3.0% $239,253 $244,825 ($5,572) -2,3% $957,027 25.6% EMPLOYEE BENEFITS $56,211 $63,819 ($7,608) -13.5% $168,633 $188,230 ($19,597) = $674,547 279% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 00% $0 0.0% CHEMICALS $25.000 $17.166 $7,834 31.3% $75.000 $48.122 $26.878 358% $300.000 16.0% UTILITIES $42345 $45,055 ($2,710) -6.4% $127035 $93.769 $33.266 26.2% $508.150 18.5% REPAIRS & MAINTENANCE $26,358 $3.254 $23,104 87 7" a $61.074 $12.184 $48,890 800% $316.300 3.9% HAULING & DISPOSAL $733 $829 ($96) -13 0%: $2,199 $2,372 ($173) -7.9% $8,800 27.0% OUTSIDE SERVICES $6,683 $450 $6,233 933% $20,049 $5,630 $14.419 719% $80,200 7.0% MATERIALS & SUPPLIES $3,466 $1,156 $2,310 66.6% $10,398 $2,570 $7.828 753% $41,600 62% OTHER EXPENSES $2,761 $2,493 $268 9.7% $8,283 $8,751 ($468) -5.6% $33,171 264% PUMP STATIONS Total Expenses $243,308 $216,328 $26,980 11.1% $711,924 $606,454 $105,470 14.8% $2,919,795 20.8% Color Key 0 to 10% over budget > 10% over budget October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 13 of 93 Page 11 of 32 Color Key: 0 to 10% over budget > 10% over budget - October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 14 of 93 Central Contra Costa Sanitary District Protecting Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 0312018 Report Generated on Oct 9, 2017 1:45:08 PM Department: RECYCLED WATER Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual ..- % SALARIES & WAGES $34,755 $32,580 $2,175 6.3% $104,265 $94.087 $10,178 9.8% $417,090 22.6% EMPLOYEE BENEFITS $27,874 $22,839 $5,035 181% $83,622 $69,248 $14,374 17.2% $334,528 207% CHEMICALS $6,999 $10,320 ($3,321) -47.5% $20,997 $30.353 ($9,356) = $84,000 36.1% UTILITIES $14.583 $0 $14,583 100.0% $43,749 $16,461 $27,288 62.4% $175,000 94% REPAIRS & MAINTENANCE $2,415 $0 $2,415 100.0% $7,245 $0 $7,245 100.0% $29,000 0.0% PROFESSIONAL & LEGAL SERV $1,166 $0 $1,166 1000% $3,498 ($14.864) $18,362 524.9% $14,000 -106.2% OUTSIDE SERVICES $16,873 $65 $16,808 99.6% $38.619 $1,286 $37,333 96.7% $202,500 0.6% MATERIALS & SUPPLIES $488 $0 $488 100.0% $1,464 $42 $1,422 97.1% $5,900 0.7% OTHER EXPENSES $1 136 $0 $1,136 100.0% $3.408 $75 $3,333 97.8% $56,624 0.1% RECYCLED WATER Total Expenses $106,289 565,804 $40,485 38.1% $306,867 $196,689 $110,178 35.9% $1,318,642 14.9% Color Key: 0 to 10% over budget > 10% over budget - October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 14 of 93 Page 12 of 32 Page 13 of 33 '`Central Contra Costa Sanitary District Balance Sheet Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 312018 Summarized by Account Report Generated on Oct 9 2017 1 36 29 PM TOTAL ASSETS Current Assets CASH ACCOUNTS,, CASH $1,805,492 CASH ACCOUNTS 1 PAYROLL CLEARING $20.000 CASH ACCOUNTS r PETTY CASH $3400 DUE FROM, DUE FROM S;C $15,965131 DUE FROM DUE FROM SJ $585000 INVENTORY SUPPLIES & MATERIAL INV $2,042304 PREPAID ACCOUNTS r PREPAID CAFETERIA PLAN $46,104 PREPAD ACCOUNTS) PREPAID EXPENSES $966,916 PREPA'.D ACCOUNTS? PREPAID INSURANCE $431.200 PREPAID ACCOUNTS r PREPAID RETIREMENT $15,543,173 RECEIVABLE ACCOUNTS r b'R-SSC DIRECT BILL $2.249 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $373,161 RECE VABLE ACCOUNTS I ACCOUNTS RECEIVABLE -COBRA $5,697 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $8,019 RECEIVABLE ACCOUNTS / DEPOSITS TO BANK ESCROW 5100,243 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION AIR $4,472 Current Assets $37,902,561 Net Property, Plant and Equipment CONTR BUTED FIXED ASSETS / ACC DEPR-CONTRIB ASSETS ($59.361.001) CONTRIBUTED FIXED ASSETS I CONTRIBUTED SEWER LINES $157,791,729 FIXED ASSETS - C I P I CONSTRUCTION IN PROGRESS $33,388571 FIXED ASSETS I ACC DEPR-BUILDINGS (512,876.508) FIXED ASSETS I ACC DEPR-FURN & EQUIP ($9 260.262) FIXED ASSETS I ACC DEPR-OUTFALL ($3,616,981) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($33 104,637) FIXED ASSETS / ACC DEPRSEWAGE COL SYS ($68 942.764) FIXED ASSETS / ACC DEPR-TREATMENT PLANT 15220 382,148) FIXED ASSETS I ACC DEPR-VEHICLES (S4 853,858) FIXED ASSETS) ACCUM DEPRC-RECY WATER (58.866.352) FIXED ASSETS / BUILDINGS S44238508 FIXED ASSETS / FURNITURE 6 EQUIPMENT $14,012.834 FIXED ASSETS/ INTANGIBLE ASSETS $4,941,707 FIXED ASSETS / LAND $17,320.570 FIXED ASSETS I OUTFALL SEWERS $11,371,574 FIXED ASSETS I PUMPING STATIONS $57,278.141 FIXED ASSETS I RECY WATER INFRASTRUCTURE $20292.366 FIXED ASSETS I SEWAGE COLLECTION FAC L $351.503.802 FIXED ASSETS / TREATMENT PLANT $333,962 356 FIXED ASSETS r VEHICLES $7,614.982 Net Property, Plant and Equipment $632,452,631 TOTAL ASSETS $670,355,191 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE) SALES TAX PAYABLE ($4,546) CURRENT LIABILITIES r ACCOUNTS PAYABLE (577.637) CURRENT LIABILITIES I ACCRUED COMPENSATED ABS ($4,558.757) CURRENT LIABILITIES I ACCRUED WAGES PAYABLE ($1,153 451) CURRENT LIABILITIES I CAFETERIA PLAN PAYABLE ($51,677) CURRENT LIABILITIES I MISC DEPOSITS/LIABILITIES (5108 539) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING ($4,180) CURRENT LIABILITIES r PERMIT CLEARING ($39) CURRENT LIABILITIES I REFUNDABLE DEPOSITS ($35.580) October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 15 of 93 Page 13 of 32 Page 14 of 33 '`Central Contra Costa sanitary District Report Generated on Oct 9, 2017 1 36 29 PM Balance Sheet Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 3/2018 Summarized by Account CURRENT LIABILITIES / RETIREMENT CONTRIB W/H (51,717,445) CURRENT LIABIUMES / WORKERSCOMP INS PAYABLE ($704.109) DEF COMP CONTRIBWIH/;CMA $0 DUE TO I DUE TO SIC (537,607.103) DUE TO r DUE TO S/I (5585.000) LIABILITIES- LONG TERM I PENSIONIINFLOW/OUTFLOW ($88.679.765) LIABILITIES - LONG TERM + POST EMP BENEFIT -PENSION $3.359.000 MED -CAL LIABILITIES I DELTA DENTAL ($228) MED CAL LIABILITIES / DISABILITY INS ($212) MEDICAL LIABILITIES / HEALTH NET (51.155) MEDICAL LIABILITIES / LIFE INS ($19) MEDICAL LIABILITIES / OCCUPATIONAL HEALTH $3246 MEDICAL LIABILITIES / POST EMP BENEFIT -OPER ($32925) REIMBURSEMENT FEES ($92206) Total Liabilltles ($131,452,13D) Total Fund Equity FUND EQUITY / AVAILABLE FUND BALANCE ($27,253 390) FUND EQUITY / CAPITAL COST SHARING ($108 691.757) FUND EQUITY / CONTRIBUTED SEWER LINES (5157.791.729) FUND EQUITY / EXPENDITURE SUMMARY $21,147677 FUND EQUITY I GENERAL FIXED ASSET GROUP ($190.206,773) FUND EQUITY I STATE d FED CAPITAL GRANT ($75,301279) YEAR TO DATE REVENUES / REVENUE SUMMARY (5805.611) Total Fund Equity ($538,902,861) TOTAL LIABILITIES AND FUND EQUITY ($670,355,191) October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 16 of 93 Page 14 of 32 CENTRAL CONTRA COSTA SANITARY DISTRICT October 13, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLOQA� FROM: JAMIE KING C,7V )�7V� nc_ SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending September 30, 2017: YTD YTD Fav/(Unfav) S/C Revenues: Budgeted Actual Variance Explanation Received $1,744,407 for capacity fee from Sunset Development for Bishop Ranch City Center project in Total $ 1,815,114 $ 3,487,494 $ 1,672,380 San Ramon. FY YTD FY S/C Expenses: Budget * Actual Remaining % Spent Total $ 46,471,559 $ 6,421,043 $ 40,050,516 * Includes 16/17 carry-over ($4,497,559) October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 17 of 93 Page 15 of 32 Central Contra Costa Sanitary District Revenue Report MTD Fund: 002 - SEWER CONSTRUCTION (Capital) September 2017 Fiscal Period 312018 Report Generated on Oct 9, 2017 1 51 06 PM 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 00% $6000,000 $6,000,000 0.0% Sewer Service Charges $0 $6,111 0.0% $0 $13.156 0.0% $13.967.300 $13.954.144 0.1% Other $605,038 $373.385 -38.3% $1 815.114 $3,474,338 91.4% $19360500 $15,886,162 179% Total Revenue $605,038 $379,497 -37.3% $1,815,114 $3,487,494 92.1% $39,327,800 $35,840,306 8.9% October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 18 of 93 Page 16 of 32 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROD _ NO PROJECTTME CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING PERIOD ENDING: 9/30/2017 I PERIOD 3/2018 A B C(A-B) D E F (C+D+E) G H (F -G) PROJECT _ BUDGETS PYS (THRU FYE 16-17) TOTAL EXPENDITURES PYS (THRU FYE 16-17) _ TOTAL PROJECT CARRY -FORWARD FY 2017-18 _APPROVED T BUDGET BUDGET ADJUSTMENTS FY 2017-18 APPROVED _ EXPENDITURES FY 2017-18 TOTAL TOTAL SPEN_TIN_ REMAINING BUDGEr FY 2017-18 FY 2017-18 _ TYPE CS Collection System $ 24,288,836 TYPE TP Treatment Plant 15,997,774 TYPE GI General Improvements 6,692,737_ TYPE RW Recycled Water 522,894_ CIB Contingency 24,390,980_ 12,659,512 (102,144) 3,338,262 _ 17,692,000_ 18,045,000 - 240,000 - 17,589,856 21,623,262 5,474,829 3,489,360_ 14,10_0,491 _ 2,805,185 18,818,078 117,662 5,357,160 8,836 514,778 1,260,000 5,494,908 1,197,829 4,277,000 459,282 63,612 460,000 - 523,612 1,260,000 1,50,000 (240,000) TOTAL DISTRICT "8422 A _ B C 47,502,241 $ W43,004,682 See Footnote under Collection System _ FY 2017-18 CIS Budget Represents all Board approved open projects at FYE 2016-17 in Sungard Includes all prior years and FY 2016-17 expenditures to date_ Represents remaining projects open and unspent at the beginning of FY 2017-18 FY 2017-18 CIB budget approved by the Board June 1, 2017 Shows reclasses of budget authorized by GM I— Includes PY open projects carryforward, CY Board approved budget, and transfers Actual spent in FY 2017-18 on all budgeted and Board approved active projects Approved open projects less actual spend this FY s $ 800,000 42,774,000 46,471,559 $ 6,421,043 $ 40,050,507 _ _ _D E F G H _ _ "KAWr_FCtffi*N%6-WSff6PfteffcM P - Page 19 of 93 Page 17 of 32 PROGRAM /GM185L4-Modified In Excel _ CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECT TITLE CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 9/30/2017 ACCOUNTING_ PERIOD 3/2018 A B C(A•B) D E- F (C+D+E) G H I_ PROJECT_ BUDGETS PYS (THRU FYE 16-17) TOTAL EXPENDITURES PYS (THRU FYE 16-17) TOTAL PROJECT CARRY -FORWARD FY 2017-18 APPROVED BUDGET BUDGET ADJUSTMENTS FY 2017-18 APPROVED EXPENDITURES FY 2017-18 TOTAL SPENT IN FY 2017-18 TOTAL REMAINING BUDGET FY 2017-18 _ _ TYPE CS Collection S tem - _ 925,000 -- 856,171 263,899 318,466 _ - 12,869,569 231,550 662,077 4,190,458 3,003,494 696,839 51,996 - -- 68,829 187,568 15,401 400,000 465,410 14,162 157,284 75,725 149,313 2,722,400 1,418,725 171,843 916,267 1,022,761 2,441,367 _ - _ - -- •5941 IPS Equipment Piping Replacement- 5991 PH Sewer Renovation_ Phase 2 6602 'South Jackson CAD 68,829 - 68,829 300,000 36,101 160,000 196,101 8,533 333,867 - 15,401 15,401 400,000 652,060 18,450 207,923 _ 180,644 746,506 3,720,161 1,550,242 _ 171,843_ 1,000,000 1,079,145 - 6603 8412 '8417 8419 '8420 '"8422 8430 8433 8434 !Urgent 8435 8436 8437 North Jackson CAO PH Grayson Creek Trunk Survey Monument Install _ _ Collection System Planning LT Development Sewerage - 400,000 - 12,721,629 (147,940) 800,000 1.86,650 4,288 250,000 18,450 - 670,000 7,923 180,644_ (634,494) 3,161 200,000 50,639 4,371,102 - 104,919 'WC Sewer Renovation Phase 11 Lafayette Sewer Renovation Phase 11 S. Orinda Sewer Renovation Phase 6 Projects 2,369,000 1,381,000 597,193 700,000 102,238 316,000 3,717,000 997,761 50,242 1,500,000 131,517 244,157_ 71,843 100,000 - WC Sewer Renovation Phase 12 - 220,855 - 229,145 1,000,000 850,000 83,733 56,384 Moraga/ Crossroads PS Project Martinez Sewer Renovation Phase 5 450,000_ 685,000 681,884 3,116 3,470,000 3,473,116 1,031,749 '8439 Miner Rd Sewer Repairs 1017 95,000 99,565 (4,565) (4565) 1,605 (6,170) 8440 Pipe Bursting Contract 17-20 8441 CIPP Contract 17-20 - 700,000 700,0 700,000 300,000 _ 300,0D! 300,000 8442 PS Equipment Piping Replacement PI -12 8443 LG Diameter Pipe line Inspection 8444 Force Main Inspection Program 8445 N. Orinda Sewer Renovation 8446 Lafayette Sewer Renovation Phase 12 8447 Pump Station Security Improvement 8448 Manhole Modifications 36,000 36,000 _ 200,000- _ 75,000 _ 636,000 _ 636,000 131,000 400,000 100,000 400,000 500,000 _ 36,000 200,000 200,000_ _ 75,000_ 636,000_ 636,000 - 75,0_00 _ 103,963_ 532,037 41,593 594,407 - _ 131,000 27,600 372,400 10,882 89,118 50,351. 349,649 - I 500,000 (5) 131,000 - 400,000 100,000 8449 Collection System Modeling Support 8450 Development Sewerage Support 8451 C. S. Sewer Renovation _ Rounding 400,000 _ SW,000 Total FY 2017-18 CS Amount24,288,836 24,390,980 Italic Projects open but not in CIB for 17118 ,**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. 17,589,856 3,489,360 14,100,491' N:\Ac®r�lbtidrt4�dS+i1�Y�l�l�>argp�gc,��a#e�- Page 20 of 93 Page 18 of 32 PROGRAM /GM18SL4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT _ CAPITA_ L IMPROVEMENT BUDGET REPORT PERIOD ENDING: 9/30/2017 - F_ f- ACCOUNTING PERIOD 3/2018 _ _ PROD NO _ PROJECTTITLE A C(A-B) D E F (C+D+E) G H (F -G) PROJECT BUDGETS PYS (THRU FYE 16-17) TOTAL TOTAL PROJECT CARRY -FORWARD FY 2017-18 APPROVED BUDGET BUDGET ADJUSTMENTS FY 2017-18 APPROVED EXPENDITURES _ TOTAL SPENT IN TOTAL REMAINING BUDGET FY 2017-18 _ EXPENDITURES PYS (THRU FYE 16-17) FY 2017-18 FY 2017-18 TYPE TP Treatment Plant 7291 Pump & Blower Bldg. Seismic Upgrade 7292 Switchgear Refurbishment- Ph. 2 7304 Instr & Controls PLC Upgrade '7311 TP Safety Enhancement Ph. 4 1,146,052 2,358,000 - _ 3,504,052 350,754 243,510 150,927 358,513 3,277,948 4,424,000 420,000 435,000 998,893 2,505,159 419,246 754 350,000 6,847 343,907 242,565 150,927_ 358,269 306,404 132,692 6,038 672,180 846,086 _ _ _ _ 331,490 103,510 150,927 108,513 6,404 65,444 6,038 327,770 140,000 - 250,000 300,000_ _ 70,000_ - _ 376,000 360,000 - - 945 490,000 339,073_ - 244 7314 7315 7317 "7319 7320 7322 Urgent Repairs 115,000 6,487 Applied Research and Innovations Plant Control System Network Upgrades. Laboratory Upgrades & Repair Plant Energy Optimization Fire Protection System Ph. 2 257,274 250,870 194,556 1,235,462 390,230 306,404_ 135,444 6,038 703,770 - 260,000 2,752 1,241,500 - 31,590 15,897 718,000 840,000 338,017 501,983 861,983 7326 Equipment Replacement FY 15 -FY 24 866,000 474,323 391,677 300,000 691,677 60,_684 630,993 _ 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 5,449,226 93.8_,3_64 4,510,862 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 20,113 621,292 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000 1,078,153 69,655 1,008,498 7339 T. Plant Control System 1/0 Replacement 320,000 105,340 214,660 150,000 364,660_ 8,929_ 355,731 7341 4WC/Grayson Creek Levee Rehab 7348 !Solids Handling Facility Improvements 7349 Aeration & Energy Upgrade 7351 Mechanical & Concrete Renovation 7352 UV Disinfection Upgrades 7353 Outfall Improvements Ph. 7 7354 TP Security Improvements_ 7355 Odor Control Upgrade Ph. 1 7357 Plant Wide Instrumentation Upgrade 7358 Innovation Bioenergy Demo 7359 Solids Conditioning Bldg. roof replacement 7360 Existing Plant Facility Drawing 7362 POB Seismic Upgrades 7363 Treatment Plant Planning 7364 TP Safety Enhancement Ph. 5 Rounding 150,000 2,350,000 - 150,000 100,000 - 250,000 _ 2,739,746 _ 300,000 _ 800,000 _ 400,000 _ 100,000 87,000 150,000. 100,000 200,000_ 500,000_ 100,000 400,000 _ 450,000 100,000 - 250,000-1- 2,178,670 300,000 783,939 400,000 _ _ _ 2,235,254 114,746 _ 2,625,000 _ 300,000 _ 560,000 _ 400,000 _ 100,000 _ 87,000 _ 150,000 100,00 - 240,000 - _ _ 561_,076 - - - - - 16,061 - 100,000 87,000 150,000 100,000 200,000 493,2_90 97,787 396,445 _ 389,343 1001000 1 - - 200,000 _ - _ _ 500,000 _ 6,710 - 100,000 2,213 - 400,000_ 3,555 - _ 450,000 _ 100,00 0 60,657 _ Total FY 2017-38 TP Amount S 1S 12,659,512 03,338, _ 18,045,000 240,000 21,623,262 2,805,185 18,818,078 I Italic Projects open but not in C/8 for 17/18 N:1arp�tl�it �� aFF' F�� f4KAWFF0M*'4W6a LW0fgPAteFYd3125OW- Page 21 of 93 Page 19 of 32 PROGRAM /GM3851.4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT- -- _ P_ROJ NO PROJECT TITLE CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 9/30/2017 - � ACCOUNTING PERIOD 3/2018 - A B C(A-B) D E F (C+D+E) G H (F G) PROJECT BUDGETS PYS (THRU FYE 16-17) TOTAL TOTAL EXPENDITURES PROJECT PYS (THRU FYE 16-17) CARRY -FORWARD FY 2017-18 BUDGET _ APPROVED_ ADJUSTMENTS BUDGET FY 2017-18 APPROVED EXPENDITURES FY 2017-18 TOTAL SPENTIN TOTAL REMAINING BUDGET_ FY 2017-18 _ FY 2017-18 TYPE GI General Improvements 106,224 21,392 67,000 160,000, 20,000 SQ000 950,000 730,000_ _ 1,000,000 _ 400,000_ 75,000 _ 150,000 675,000_ - 88,392 8207 General Security and Access $ 127,616 88,392 8227 GDI Treatment Plant 8230 Capital Legal Services 8236 District Easements 8238 Asset Management 8240 IT Development 8243 Server Room Relocation 265,000 252,235 12,765 172,765 26,282 50,837 939,969 24,939 147,826 _ 138,665 132,383 6,282 (61666) 1,660 32,948 49,177 _ 158,047 157,210 837 2,019,185 2,029,216 (10,031) _ 46,574 893,395 31,308 1,505,204 13,475 1,243,381 5,995 394,005 - 75,000 377 154,112 - 716,912 2,418,794 1,612,282_ _ 806,512 198,574 256,85.6 - - - 521,511 4,489 482,088 41,912 3,185 i 56,815 494,908 1,197, 1,536,512 455,430 1,256,856 8247 Property & Building Improvements 8248 Cyber Security 8516 District Equipment Acquisition 8517 Vehicle Replacement Program 9999 Capital Project Clearing (Accounting Use Only)•• Rounding TotalF,Y 2017-18,431 Amount - 400,000 _ - 75,000 526,000 154,489 716,912 56,815 524,000 60,000 - 56,815 �. , 4,277 7 (7)-- _Total N:\A�p�tib�G�b�M��l�4t�@3F��I�II�g134eFYd4#�a€fl- Page 22 of 93 Page 20 of 32 PROGRAM /GM18SL4 --Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECTTITLE A PROJECT BUDGETS PYS (THRU FYE 16-17) CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 9/30/2017 B C(A-B) D E TOTAL TOTAL _ FY 2017-18 BUDGET EXPENDITURES PROJECT APPROVED _ _ADJUSTMENTS PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET FY 2017-18 F (C+D+E) APPROVED EXPENDITURES_ FY 2017-18 ACCOUNTING PERIOD 3/2018 G H (F -G) TOTAL _ _ SPENT IN _ TOTAL _ REMAINING BUDGET FY 2017-18 FY 2017-18 TYPE RW Recycled„Water 7306 (Zone 1 Recycled Water 7346 Surge Analysis 16-17 7361 Filter Plant Improvm_ents (Rounding — 459,282 8,612 - 55,000 - ------ -- 30,000 100,000_ 330,000 -- 38,612 29,776 467,894 8,836 55,000 155,000_ 330,000 - 155,000 330,000 — z - - -- - - Total FY 2016-17 RW Amount $ 522,894 459,2821 63,612 460,011W 523,6 BM - 514,7781 CONTINGENCY -ALL PROGRAMS 1,S00,000 (240,000) 1,260,000 1,260,000 GRAND TOTAL $ 47,502,241 43,004,682 4,497,SS9 41,974,000 46,471,SS9 6,421,043 40,050,SUI N:�A�Sb�`leE�P��S+n�� I�1�FfliFf#�IR�4Rtig'T,neefi�7- Page 23 of 93 Page 21 of 32 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 9/30/2017 PROJ. # PROJECTS 7351 Mechanical & Concrete Renovations Position Paper 8/3/17 240,000 TOTAL Contingency 240,000 1,500,000 17/18 Contingency - Starting Balance Balance Contingency (240,000) 1,260,000 (240,000) (240,000) 17/18 Contingency - Ending October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 24 of 93 Page 22 of 32 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER, 2017 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2017 was 01.106%. (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 1.044%. (4) The market value of the portfolio on September 30, 2017 was $44,385,419. 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. October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 25 of 93 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 8186-2/90 — 1 (1) 19,600,000 18,000,000 8,000,000 19,600,000 19,533,817 43.82% 19,027.19 49,667.51 68,684.70 (6,500,000) 914 US Gov't T -Bill 12/22/16 12/07/17 67 0.84 4,960,139 6,000,000 5,000,000 4,960,139 11.24% 3,416.67 7,061.12 10,477.79 915 US Govt T -Bill 12/22/16 12/07/17 67 0.84 4,960,139 5,000,000 5,000,000 4,960,139 11.24% 3,416.67 7,061.12 10,477.79 916 US Govt T -Bill 12/22/16 12/07/17 67 0.84 4,960,139 5,000,000 5,000,000 4,960,139 11.24% 3,416.67 7,061.12 10,477.79 923 Union Bank of CA Comm Pa 09/07/17 12/06/17 90 1.18 2,492,625 0 2,500,000 2,500,000 2,492,625 5.62% 1,966.67 0.00 1,966.67 923A Toyota Motor Comm Pa 09/07117 12/06/17 90 1.21 2,492,438 0 2,600,000 2,600,000 2,494,434 5.62% 2,016.67 0.00 2,016.67 924 Bank of Tokyo Comm Pa 09107/17 12106117 90 1.25 2,492,188 0 2,600,000 2,500,000 2,492,188 5.62% 2,083.33 0.00 2,083.33 924A BNP Paribas Comm Pa 09/07/17 12106117 90 1.29 2,491,938 0 2,600,000 2,500,000 2,491,938 6.62% 2,150.00 0.00 2,160.00 (4) 44.349.604 33.000.000 11.500.000 44.600,000 44,386,419 100.00% 37,493.87 70,740.87 108,234.74 (3) (6) 9,195.86 9,196.86 37,493.87 79.936.73 117,430.60 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2017 was 01.106%. (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 1.044%. (4) The market value of the portfolio on September 30, 2017 was $44,385,419. 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. October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 25 of 93 Page 23 of 32 Page 24 of 33 OL -Central Contra Costa Sanitary District Balance Sheet Fund: 002 -SEWER CONSTRUCTION (Capital) September 2017 Fiscal Period 312018 Summarized by Account Report Generated on Oct 9 2017 1 36 29 PM TOTAL ASSETS Current Assets CAD RECEIVABLE/ AVAD - ALHAMBRA CASH ACCOUNTS / CASH CASH ACCOUNTS I TEMPORARY INVESTMENTS DUE FROM, DUE FROM DEBT FUND DUE FROM, DUE FROM R/E RECEIVABLE ACCOUNTS / ACCOUNTS RECEIVABLE RECEIVABLE ACCOUNTS + ACCRUED INTEREST AIR RECEIVABLE ACCOUNTS / CAD RECEIVABLE $1.094.047 $282,920 $44500.000 $3,105.753 $37607.103 $80,318 $68585 $201762 Current Assets $86,940,487 Net Property, Plant and Equipment FXED ASSETS - C I P 1 CONSTRUCTION IN PROGRESS $5421 065 Net Property, Plant and Equipment $6,421,065 TOTAL ASSETS $93,361.552 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE CURRENT LIABILITIES / ACCOUNTS PAYABLE CURRENT LIABILITIES / PROJECT RETENTION PAYABLE CURRENT LIABILITIES / REFUNDABLE CONST BONDS DUE TO f DUE TO DEBT FUND DUE TO I DUE TO R/E LIABILITIES / UNEARNED INTEREST ($4.033) 15244 416) ($892360) 15253 158) (SS4 673) ($15 965 131) (S44887) Total Liabilities ($17,468,657) Total Fund Equity EXPENDITURE SUMMARY, TRANSFER TO CIP ($6421065) FUND EQUITY r AVAILABLE FUND BALANCE ($72 405,401) FUND EQUITY EXPENDITURE SUMMARY $6421065 YEAR TO DATE REVENUES ' REVENUE SUMMARY ($3 487,494) Total Fund Equity ($75,892,895) TOTAL LIABILITIES AND FUND EQUITY ($93,361,552) October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 26 of 93 Page 24 of 32 Central Contra Costa Sanitary District Revenue Report MTD Fund: 003 - SELF-INSURANCE September 2017 Fiscal Period 312018 Report Generated on Oct 9, 2017 1 51 06 PM Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Other $5,582 $5.828 44 $601.746 $601 992 0 0 $727.000 $125,008 82 8" Total Revenue $5,582 $5,828 4.40/6 $601,746 $601,992 0.0% $727,000 $125,008 82.8% October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 27 of 93 Page 25 of 32 Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 1 45:08 PM $40,000 ❑ Penod Budget ❑ Penod Actual $800,000 $600000 $400.000 $200,000 I SC Period Budget Period Actual Period Variance $30,124 $198 $29,926 Totals $30,124 $198 $29,926 October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 28 of 93 YTD Budget YTD Actual YTD Variance $665,372 $529,998 $135,374 $665,372 $529,998 $135,374 0 YTD Budget/ YTD Actual Page 26 of 32 Color Key 0 to 10% over budget > 10% over budget M October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 29 of 93 Ventral Contra Costa Sanitary District Protecting Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 1:45:08 PM Department: Category.. Budget Period Actual Period . Budget YTD Actual YTD Variance 1/. Annual Budget % INSURANCE & OTHER EXP $1,375 $0 $1,375 1000% $579,125 $531,173 $47,952 8 3% $591,500 89.8% GENERAL & AUTO LIABILITY $28,749 $198 $28,551 99.3% $86,247 $226 $86,021 99.7% $345,000 0.1% EMP RELATED & POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1,401 0.0% $0 0.0% Total Expenses $30,124 $198 $29.926 99.3% $665,372 $529,998 $135,374 20.3% $936,500 56.6% Color Key 0 to 10% over budget > 10% over budget M October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 29 of 93 Page 27 of 32 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 2017 INVESTMENTS cents omitted) INTEREST DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- --- 1 (1) 6,000,000 6,000,000 500,000 6,500,000 6,511,272 100.00% 5,827.74 11,143.99 16,971.73 (3) 6,000,000 6,000,000 500,000 6,500,000 6,511,272 100.00% 5,827.74 11,143.99 16,971.73 (2) 0.00 5,827.74 11,143.99 16,971.73 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of September, 2017 was 1.105%. (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 1.105%. (4) The market value of the portfolio on September 30, 2017 was $6,511,272. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors_ October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 30 of 93 Page 28 of 32 Page 29 of 33 � -Central Contra Costa Sanitary District Repan Generated an Oct 9 2017 1 36 29 PM Balance Sheet Fund: 003 - SELF-INSURANCE September 2017 Fiscal Period 3/2018 Summarized by Account TOTALASSETS Current Assets CASH ACCOUNTS / CASH $220783 CASH ACCOUNTS / TEMPORARY INVESTMENTS $6 500 000 DUE FROM DUE FROM WE $585000 RECErVABLE ACCOUNTS, ACCRUED INTEREST AIR $16972 Current Assets $7,322,755 TOTAL ASSETS $7,322,755 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES! ACCOUNTS PAYABLE $0 CURRENT LIABILITIES i GASB10 ACTUARIAL RESERVE 11.500 000) DUE TO i DUE TO RIE ($585 000) Total Liabilities ($2,085,000) Total Fund Equity FUND EQUITY I EMPLOYMENT POLLUTION RISK ($5 000 000) FUND EQUITY I EXPENDITURE SUMMARY $529998 FUND EQUITY I INS PREMSCLAIMS/LAWSUITS ($165.762) YEAR TO DATE REVENUES REVENUE SUMMARY ($601.992) Total Fund Equity ($5,237,755) TOTAL LIABILITIES AND FUND EQUITY ($7,322,755) October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 31 of 93 Page 29 of 32 Central Contra Costa Sanitary District Report Generated on Oct 9, 2017 1:51 06 PM Activity Basic Account: 30 REVENUE Account Formatted Account Number Description 004-0000-30045-53 2009 BOND INTEREST INCOME 004-0000-300 46-00 TAX REVENUE Total Revenue Revenue Report MTD Fund: 004 - DEBT SERVICE September 2017 Fiscal Period 312018 MTD Estimate MTD Actual MTD Variance MTD %Rev YTD Estimate YTD Actual YTD Variance YTD %Rev Annual Estimate Annual %Rev $0 $0 $0 0.0% $0 $0 $0 00% $45,700 0.0% $0 $0 $0 00% $0 $0 $0 0.0% $3,773,399 00% $0 $0 $0 0.0% $0 $0 $0 0.0% $3,819,099 0.0% October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 32 of 93 Page 30 of 32 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004 - DEBT SERVICE September 2017 Fiscal Period 03/2018 Report Generated on Oct 9, 2017 1 4 08 PM 000 $200,000 $150.000 $100,000 $50,000 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $214,517 $214,517 $0 Totals $0 $0 $0 $214,517 $214,517 $0 October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 33 of 93 0 YTD Budget 0 YTD Actual Page 31 of 32 -ok -Central Contra Costa Sanitary District Report Generated on Oct 9, 2017 1.45:08 PM Department: INTEREST EXPENSE $0 Total Expenses $0 Total Expenses $6,945,157 Expense Report - By Department MTD Fund: 004 - DEBT SERVICE September 2017 Fiscal Period 0312018 $0 $0 00% $214,517 $0 $0 0.0% $214,517 $6,279,554 $665,603 9.6% $23,873,760 $214.517 $0 0.0% $1,231,722 17.4% $214,517 $0 0.0% $1,231,722 17.4% $21,892,193 $1,981,567 8.3% $91,881,809 23.8% Color Key: 0 to 10% over budget > 10% over budget - October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 34 of 93 Page 32 of 32 Page 33 of 33 4011Central Contra Costa Sanitary District Report Generated on Oct 9 2017 1 35 29 PM Balance Sheet Fund: 004 - DEBT SERVICE September 2017 Fiscal Period 312018 Summarized by Account TOTAL ASSETS Current Assets DUE FROM? DUE FROM SIC $64673 L T DEBT ACCOUNTING I DEPOSIT WrrRUSTEE RESERVE $4856450 L DEBT ACCOUNTING I REVENUE BOND RESERVE CASH ($116) RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $10,548 Current Assets $4,931,555 TOTALASSETS $4,931,555 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABIUT ES RECYCLED WATER LOAN ($182377) DUE TO 7 DUE TO SIC ($3105753) L T DEBT ACCOUNTING BOND ACR INTEREST PAYABLE s0 LT DEBT ACCOUNTING BONDS PAYABLE ($29 095 000) Total Liabilities ($32,383,130) Total Fund Equity FUND EOU TY AVAILABLE FUND BALANCE $27 237 057 FUND EQU?Y EXPENDITURE SUMMARY $214,517 Total Fund Equity $27,451,575 TOTAL LIABILITIES AND FUND EQUITY ($4,931,555) October 24, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 35 of 93