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Home My WebLink About04. Review September 2017 Financial Statements and Investment ReportsPage 1 of 33 Item 4. Central Contra Costa Sanitary District November 2, 2017 TO: HONORABLE BOARD OF DIRECTORS FROM: CHRISTOPHER THOMAS - FINANCE ADMINISTRATOR REVIEWED BY: THEAVASSALLO, FINANCE MANAGER PHIL 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. RECEIPT RECOMMENDED BY FINANCE COMMITTEE. Attached for review are the Financial Statements and Investment Reports as of the date shown above. ATTACHMENTS: 1. September 2017 Financial Statements and Investment Reports November 2, 2017 Regular Board Meeting Agenda Packet - Page 15 of 303 Page 1 of 32 CENTRAL CONTRA COSTA SANITARY DISTRICT October 13, 2017 TO: THE BOARDOF DIREC ORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending September, 2017: O & M Revenues: Total O & M Expenses (variances > $100K): Total Labor Charges Utilities Repairs & Maintenance Professional & Legal Services Outside Services All Other Total YTD YTD Favl(Unfav) Budgeted Actual Variance $ 836,915 $ 805,611 $ (31,304) No significant variances. 17,339,905 17,046,414 293,491 982,847 628,908 353,939 1,160, 872 969,199 191,673 201,874 435 201,439 813,140 404,382 408,758 2,495,233 2,098,345 396,888 $ 22, 993, 871 $ 21,147,683 $ 1,846,188 November 2, 2017 Regular Board Meeting Agenda Packet - Page 16 of 303 Explanation 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. Delay in invoices. Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Due to delay in legal invoices. Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Hauling & Disposal, Materials & Supplies, and Other Expenses lower in multiple account categories thus far in the fiscal year. Page 2 of 32 Central Contra Costa Sanitary District Probectill-g Pat'lic health 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 0.0% $0 $o 0.0% $15,200,000 $15,200,000 0.0% HHW $7,000 $10,130 44.7% $21,000 $17,520 -16.6% $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 -6.8% $780,089 $717,238 -8.1% $3,385,000 $2,667,762 21.2% Total Revenue $329,453 $332,324 0.9% $836,915 $805,611 -3.7% $94,658,700 $93,853,089 0.9% November 2, 2017 Regular Board Meeting Agenda Packet - Page 17 of 303 Page 3 of 32 Central Contra Costa Sanitary District Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 0312018 Report Generated on Oct 9, 2017 1:49:05 PM $25,000.000,00 $20,000,000,00 $15,000.000-00 5T8,07;8,838 $14,868,321 $10,000,000.00 $8.182,586 I $5,000,000.00 $0.00 Jul(1) 2017 Aug(2) 2017 Fiscal Periods November 2, 2017 Regular Board Meeting Agenda Packet - Page 18 of 303 x$22,983,871 $21,147,677 Sep(3) 2017 Budget Actual Page 4 of 32 Central Contra Costa Sanitary District - ww•�w�n� - - ��rw www �w�wrrw�i�i i�- �� 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 $2,767,439 $132,328 4.6% $8,699,301 $8,467,939 $231,362 2.7% $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) 7.2% ($993,036) ($844,966) ($148,070) 14.9% ($3,972,203) 21.3% $14,052 $15,333 ($1,281) -9.1% $42,156 $39,570 $2,586 6.1% $168,631 23.5% $105,964 $50,308 $55,656 52.5% $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) -4.1% $1,160,872 $969,197 $191,675 16.5% $5,299,754 18.3% $65,326 $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 53.2% $201,874 $435 $201,439 99.8% $807,600 0.1% $270,380 $77,753 $192,627 71.2% $813,140 $404.381 $408,759 50.3% $3,452,717 11.7% $0 $0 $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 $654,474 $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 Key: November 2, 2017 Regular Board Meeting Agenda Packet - Page 19 of 303 0 to 10% over budget > 10% over budget Page 5 of 32 Central Contra Costa Sanitary District Protecilm, 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 2.500, 000 $2.000,000 $1,500,000 $1,000,000 $500,000 $0 P -P.. ❑ Penod Budget ❑ Penod Actual y.. G� \Ox4- O Q�p £8,000,000 $6,000.000 $4,000,000 $2,000,000 $0 9�PV.G�0\,60�. Period Budget Period Actual Period Variance ADMINISTRATION $1,802,147 $1,648,307 $153,840 ENGINEERING $1,384,997 $1,226,497 $158,500 COLLECTION SYSTEM OPS. $1,179,629 $1,114,377 $65,252 PLANT OPERATIONS $2,198,663 $2,008,043 $190,620 PUMP STATIONS $243,308 $216,328 $26,980 RECYCLED WATER $106,289 $65,804 $40,485 Totals $6,915,033 $6,279,356 $635,677 November 2, 2017 Regular Board Meeting Agenda Packet - Page 20 of 303 YTD Budget YTD Actual YTD Variance $7,712,692 $7,002,750 $709,942 $4,405,311 $4,085,519 $319,792 $3,412,887 $3,163,245 $249,642 $6,444,190 $6,093,019 $351,171 $711,924 $606,454 $105,470 $306,867 $196,689 $110,178 $22,993,871 $21,147,677 $1,846,194 YTD Budge ❑ YTD Actual Page 6of32 Central Contra Costa Sanitary District Report Generated on Oct 9, 2017 1A& 08 PM Department: Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) September 2017 Fiscal Period 03/2018 ADMINISTRATION 0 Burlaet YTO Actual YTr SALARIES & WAGES $588,695 $512,226 $76.469 13.0% $1,766,085 $1,611,521 $154,564 &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 26.4% 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% IREPAIRS & MAINTENANCE $62,291 $114,067 ($51,776) -831% $306,873 $307,219 ($346) -0.1% $987,550 31.1% IPROFESSIONAL & LEGAL SERV $52,378 $32,303 $20,075 38.3% $152,134 $28,081 $124,053 81.5% $608,600 4.6% OUTSIDE SERVICES $115,087 $40.221 $74,866 65.1% $377,261 $252.244 $125,017 33.1% $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 $16,549 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 $7,002,759 $709,942 9.2% $27,261,866 25.7% Color Key. 0 to 10% over budget > 10% over budget November 2, 2017 Regular Board Meeting Agenda Packet - Page 21 of 303 Page 7of32 Central Contra Costa Sanitary District Praloct/Rg Public health and the environinent 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: ENGINEERING CategoryPeriod Budget .. YTD Budget D Actual YTD Variance % Annual Budget % SALARIES & WAGES $824,553 $780,116 $44,437 5.4% $2,473,659 $2,431,166 $42,493 1.7% $9,894,696 24.6°% EMPLOYEE BENEFITS $604.832 $570,711 $34,121 5.6% $1,814.496 $1,800,104 $14,392 0.8% $7,258,451 24.8°% CAPITALIZED ADM OVERHEAD ($299,122) ($283,656) ($15,466) 5.2% ($897,366) ($791,867) ($105,499) 11.8% ($3,589,475) 22.1°% UTILITIES $15.265 $7,111 $8,154 53.4% $45,795 $26,695 $19,100 41.7% $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 $39.576 $50,052 ($10,476) -26.5% $118.728 $74,010 $44,718 37.7% $474.925 15.6°% PROFESSIONAL & LEGAL SERV $14,248 $0 $14,248 100.0% $42,744 ($9,611) $52,355 122.5% $171,000 -5.6°% OUTSIDE SERVICES $98,566 $28,380 $70,186 71.2% $277,698 $93,825 $183.,873 66.2% $1,184.767 7.9°% MATERIALS & SUPPLIES $31,530 $29,498 $2,032 64% $89,590 $69,402 $20,188 22.5% $378,450 18.3°% OTHER EXPENSES $41,144 $38,083 $3,061 7.4°% $396,752 $375,391 $21,361 5.4% $905,423 41.5% ENGINEERING Total Expenses $1,384,987 $1,226,497 $158,500 11.4°% $4,405,311 $4,085,519 $319,792 7.3% $17,034,337 24.0% Color Key 0 to 10% over budget > 10% over budget M November 2, 2017 Regular Board Meeting Agenda Packet - Page 22 of 303 Page 8 of 32 'A no 1' 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: COLLECTION SYSTEM OPS. Category Period Budget Period Actual Period Variance % YTD Budget Budget SALARIES & WAGES $513,691 $506,472 $7,219 1.4% $1,541,073 $1,525,403 $15,670 1.0% $6,164,374 24.7% 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) 8.4% '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 43.3% $299,068 $118,106 $180,962 60.5% $1,624,304 7.3% IHAULING & DISPOSAL $10,916 $7,163 $3,753 34.4% $32,748 $21,514 $11,234 34.3% $131,000 16.4% PROFESSIONAL & LEGAL SERV $625 $0 $625 100.0% $1,875 ($2,684) $4,559 243.1% $7,500 -35.8% OUTSIDE SERVICES $9,215 $3,585 $5,630 61.1% $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 12.8% $138,958 21.8% COLLECTION SYSTEM OPS. Total $1,179,629 $1,114,377 $65,252 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 = November 2, 2017 Regular Board Meeting Agenda Packet - Page 23 of 303 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 Color Key- 0 to 10°A over budget n 10% over budget M November 2, 2017 Regular Board Meeting Agenda Packet - Page 24 of 303 Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual BudgetCategory % SALARIES & WAGES $858,322 $853,939 $4,383 0.5% $2,574,966 $2.560,936 $14,030 0.5% $10,299,997 24.9% EMPLOYEE BENEFITS $668,532 $679,908 ($11,376) -1.7% $2.005,596 $2,043,381 ($37.785) -1.9% $8,023,023 25.5% CAPITALIZED ADM OVERHEAD ($23,537) ($16,961) ($6,576) 27.9% ($70,611) ($38,326) ($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 $162,526 56.9% $694,064 $437,959 $256,105 36.9% $3,484,600 12.6% (REPAIRS & MAINTENANCE $180,799 $238,884 ($58,085) -32.1% $443,397 $515,284 ($71,887) ®' $2,169,700 23.7% !HAULING & DISPOSAL $34,101 $31,797 $2,304 6.8% $102,303 $84,880 $17,423 17.0% $409,250 20.7% PROFESSIONAL & LEGAL SERV $541 $0 $541 100.0% $1,623 ($487) $2.110 130.0% $6,500 -7.5% OUTSIDE SERVICES $23,956 $5,052 $18,904 76.9% $71,868 $29,430 $42,438 59.1% $287,550 10.2% MATERIALS & SUPPLIES $57,738 $55,175 $2,563 4.4% $153,214 $136,606 $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°A over budget n 10% over budget M November 2, 2017 Regular Board Meeting Agenda Packet - Page 24 of 303 Page 10 of 32 -..,e01.1_,_Centra1 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 YTE) Variance 014 Annual BudgetCategory % SALARIES & WAGES $79,751 $82,106 ($2,355) -3.0% $239,253 $244,825v {$5,572) -2.3/0 $957,027 v 25./a6 EMPLOYEE BENEFITS $56,211 $63,819 ($7,608) -13.5% $168,633 $188,230° ($19,597) $674,547 27.9/a CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $25,000 $17,166 $7,834 31.3% $75.000 $48,122 $26,878 35.8% $300,000 16.0% UTILITIES $42,345 $45,055 ($2,710) -6.4% $127.035 $93,769 $33,266 26.2% $508,150 18.5% REPAIRS & MAINTENANCE $26,358 $3,254 $23,104 87.7% $61.074 $12,184 $48,890 80.0% $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 93.3% $20,049 $5,630 $14.419 71.9% $80,200 7.0% MATERIALS & SUPPLIES $3,466 $1,156 $2,310 66.6% $10,398 $2,570 $7,828 75.3% $41,600 6.2% OTHER EXPENSES $2,761 $2,493 $268 9.7% $8,283 $8,751 ($468) ° -5.6 /v $33,171 ° 26.4 /° 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 = November 2, 2017 Regular Board Meeting Agenda Packet - Page 25 of 303 Page 11 of 32 ARWVentral 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: RECYCLED WATER Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annuall ..- % 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 18.1% $83,622 $69,248 $14,374 17.2% $334,528 20.7% 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 9.4% 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 $1,166 100.0% $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 $65,804 $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 November 2, 2017 Regular Board Meeting Agenda Packet - Page 26 of 303 Page 12 of 32 Page 13 of 33 O'LCentral Contra Costa Sanitary District Report Generated on Oct 9. 2017 1 36 29 PM Balance Sheet Fund: 001 - RUNNING EXPENSE (08M) September 2017 Fiscal Period 3/2018 Summarized by Account TOTAL ASSETS Current Assets CASH ACCOUNTS) CASH $1.805.492 CASH ACCOUNTS I PAYROLL CLEARING $20.000 CASH ACCOUNTS? PETTY CASH $3400 DUE FROM IDUE FROM SIC - $15.965 131 DUE FROM /DUE FROM SA $585 000 INVENTORY I SUPPLIES & MATERIAL INV $2,042 304 PREPAID ACCOUNTS I PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS $PREPAID EXPENSES $966.916 PREPAID ACCOUNTS I PREPAID INSURANCE $431.200 PREPAID ACCOUNTS IPREPAID RETIREMENT $15,543,173 RECEIVABLE ACCOUNTS I AIR -SSC DIRECT BILL $2.249 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $373,161 RECEIVABLE ACCOUNTS IACCOUNTS RECEIVABLE -COBRA $5,697 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM S8.019 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100,243 RECEIVABLE ACCOUNTSI OVERTIME INSPECTION AIR 54.472 Current Assets $37,902,561 Net Property, Plant and Equipment CONTRIBUTED FIXED ASSETS IACC DEPR-CONTRIB ASSETS ($59.361.001) CONTRIBUTED FIXED ASSETS? CONTRIBUTED SEWER LINES $157,791.729 FIXED ASSETS - C.I P. / CONSTRUCTION IN PROGRESS $33,388.571 FIXED ASSETS IACC DEPR-BUILDINGS IS 12,876.508) FIXED ASSETS IACC OEPR•FURN & EQUIP ($9260.262) FIXED ASSETS IACC DEPR-OUTFALL ($3.616,981) FIXED ASSETS IACC DEPR-PUMPING STATIONS ($33.104,637) FIXED ASSETS IACC DEP R -SEWAGE COL SYS ($68.942,764) FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($220 382.148) FIXED ASSETS I ACC DEPR-VEHICLES (54.853,858) FIXED ASSETS IACCUM DEPRC-RECY WATER (58 666,352) FIXED ASSETS / BUILDINGS S44238.508 FIXED ASSETS IFURNITURE 8 EQUIPMENT $14.012,834 FIXED ASSETS I INTANGIBLE ASSETS $4,941,707 FIXED ASSETS I LAND $17,320,570 FIXED ASSETS I OUTFALL SEWERS $11,371,574 FIXED ASSETS /PUMPING STATIONS $57,278,141 FIXED ASSETS IRECY WATER INFRASTRUCTURE $20.292.366 FIXED ASSETS ISEWAGE COLLECTION FACIL $351,503.802 FIXED ASSETS /TREATMENT PLANT $333,962.356 FIXED ASSETS /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 I SALES TAX PAYABLE ($4,546) CURRENT LIABILITIES $ACCOUNTS PAYABLE (577,637) CURRENT LIABILITIES $ACCRUED COMPENSATED ABS ($4,558.757) CURRENT LIABILITIES I ACCRUED WAGES PAYABLE (51.153.451) CURRENT LIABILITIES /CAFETERIA PLAN PAYABLE ($51,677) CURRENT LIABILITIES I MISC DEPOSITSILIABILITIES (5108.539) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING ($4.180) CURRENT LIABILITIES I PERMIT CLEARING ($39) CURRENT LIABILITIES /REFUNDABLE DEPOSITS ($35,580) November 2, 2017 Regular Board Meeting Agenda Packet - Page 27 of 303 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 ($1.717.446) CURRENT LIABILITIES ! WORKERS' COMP INS PAYABLE ($104.109) DEF. COMP. CONTRIB W/H 1 iCMA $0 DUE TO / DUE TO S/C (537,607.103) DUE TO i DUE TO S/I ($585,000) LIABILITIES - LONG TERM !PENSION/INFLOW/OUTFLOW ($88,679.765) LIABILITIES - LONG TERM (POST EMP. BENEFIT -PENSION $3,359.000 MEDICAL LIABILITIES (DELTA DENTAL ($228) MEDICAL LIABILITIES! DISABILITY INS ($212) MEDICAL LIABILITIES! HEALTH NET ($1.155) MEDICAL LIABILITIES! LIFE INS ($19) MEDICAL LIABILITIES (OCCUPATIONAL HEALTH $3.246 MEDICAL LIABILITIES 1 POST EMP BENEFIT -OPER (532.928) REIMBURSEMENT FEES ($92.206) TOTAL LIABILITIES Total Liabilltles ($131,452,330) Total Fund Equity FUND EQUITY/ AVAILABLE FUND BALANCE (527,253 390) 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 & FED CAPITAL GRANT ($75,301.279) YEAR TO DATE REVENUES 1 REVENUE SUMMARY ($805,611) Total Fund Equity ($538,902,861) TOTAL LIABILITIES AND FUND EQUITY ($670,355,191) November 2, 2017 Regular Board Meeting Agenda Packet - Page 28 of 303 Page 14 of 32 CENTRAL CONTRA COSTA SANITARY DISTRICT October 13, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLOQ� FROM: JAMIE KING (2/OV )� �c 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) November 2, 2017 Regular Board Meeting Agenda Packet - Page 29 of 303 Page 15 of 32 Central Contra Costa Sanitary District • Revenue Report MTD Fund: 002 - SEWER CONSTRUCTION (Capital) 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 0.0% $0 $0 0.0% $6,000,000 $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 91A% $19.360,500 $15,886,162 17.9% Total Revenue $605,038 $379,497 -37.3% $1,815,114 $3,487,494 92.1% $39,327,800 $35,840,306 8.9% November 2, 2017 Regular Board Meeting Agenda Packet - Page 30 of 303 Page 16 of 32 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING _ CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2017 PERIOD 3/2018 C(A-B) D E F (C+D+E) G _ PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL _ PROJ _ BUDGETS EXPENDITURES _ PROJECT _ APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET _ NO PROJECTTinE PYS (THRU FYE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE CS Collection System TYPE TP Treatment Plant TYPE GI General Improvements TYPE RW Recycled Water CIO Contingency ICT "8422 See Footnote under Collection System $ 24,288,836 24,390,980 15,997,774 12,659,512 6,692,737_ 5,494,908 (102,144) 17,692,000 240,000 - 17,589,856 3,489,360 14,100,491 21,623,262 2,805,185 18,818,078 5,474,829 117,662 5,357,160 523,612 _ 8,836 514,778 1,260,000 - 1,260,000 46,471,SS9 $ 6,421,043 $ 40,050,507•. 3,338,262 18,045,000 1,197,829 4,277,000 522,894 459,282 63,612 460,000 - - $ 47,502,241 $ 1,50,000 800,000 (240,000) FY 2017-18 CIS Budget 42,774,000 A_ B Represents all Board approved open projects at FYE 2016-17 In Sungard Includes all prior years and FY 2016-17 expenditures to date C Represents remaining projects open and unspent at the beginning of FY 2017-18 D FY 2017-18 CIB budget approved by the Board June 1, 2017 Shows reclasses of budget authorized by GM 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 E F G _ H N:�Ac�Ff�iis YEPi Y�m$� �O��1 hfI�S�G�@Odf i'A�Rs � G PtVOWS FtD 1303 Pape 17 of 32 A /GM3851_4 - Modified in Excel CONTRA COSTA SANITARY DISTRICT PRO1 _ NO PROJECT TITLE PE CS Collection System PS Equipment Piping Replacement '5941 5991 PH Sewer Renovation Phase 2 6602 South Jackson CAD _ North Jackson CAD 6603 8412 PH Grayson Creek Trunk Survey Monument Install '8417 8419 Collection System Planning LT '8420 Development Sewerage WC Sewer Renovation Phase 11 •8422 8430 Lafayette Sewer Renovation Phase it 8433 S. Orinda Sewer Renovation Phase 6 8434 Urgent Projects WC Sewer Renovation Phase 12 8435 8436 Moraga/ Crossroads PS Project 8437_ Martinez Sewer Renovation Phase 5_ _'8439_ Miner Rd Sewer Repairs 2017 8440_ Pipe Bursting Contract 17-20 8441 CIPP Contract 17-20 _ 8442 ^ PS Equipment Piping Replacement PH2 8443 LG Diameter Pipe line Inspection 8444 Force Main Inspection Program N. Orinda Sewer Renovation 8445 8446 Lafayette Sewer Renovation Phase 12 8447 Pump Station Security Improvement 8448 Manhole Modifications 8449 Collection System Modeling Support 8450 Development Sewerage Support 8451 C. S. Sewer Renovation Rounding 'Total FY 2017.18 CS Amount ` Italic ;Projects open but not in CIB for 17/18 " 8422 17/18 Approved budget was decreased CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 9/30/201j7�� ACCOUNTING PERIOD 3/2018 _ _ 8 C(A-B) D ^- E - - - F (C+D+E)JWI G H -_ PROJECT TOTAL TOTAL PROJECT CARRY -FORWARD FY 2017-18 BUDGET APPROVED _ EXPENDITURES FY 2017-18 TOTAL _ SPENTIN FY 2017-18 TOTAL BUDGETS _ EXPENDITURES PYS (THRU FYE 16-17) APPROVED BUDGET ADJUSTMENTS REMAINING BUDGET FY 2017-18 _ _ PYS (THRU FYE 16-17) FY 2017-18 925,000_ 856,171 - 68,829 8,533 187,568 68,829 - 68,829 300,00_0_ 263,899 36,101 160,000 196,101 333,867 318,466 15,401 - 15,401 15,401 - - - 400,000 400,000 - 400,000 12,721,629 12,869,569 (147,940) 800,000 652,060 186,650 465,410 250,000 231,550 18,450 - 18,450 207,923 180,644 746,506 4,288 14,162 157,284 75,725 _ 149,313 2,722,400 1,418,725 171,843 916,267 670,000 662,077 7,923 200,000 50,639 4,371,102 4,190,458 180,644 - 1_04,919 2,369,000 3,003,494 (634,494) 1,381,000 _ 597,193, _ 997,761 131,517 _ - 83,733 700,000 696,839 3,161 3,717,000 3,720,161 102,238 51,996 50,242 1,500,000 1,550,242 316,000 244,157 71,843 100,000 171,843_ - - - 1,000,000 1,000,000 450,000 220,855 229,145 850,000 1,079,145 56,384 1,022,761 685,000 681,884 3,116 3,470_,000 3,473,116 1,031,749 2,441,367 _ 95,000 99,565 (4,565) - (4_,565) 1,605 (6,170) - - 700,000 700,000 - 700,000 300,000 300,000 300,000 - 36,000 36,000 36,000 200,000 200,000 75,000 636,000 636,000 131,000 400,000 100,000 400,000_ 500,000 200,000 75,000 i 532,037 594,407 131,000 372,400 89,118 349,649 500,000 75,000 - 636,000 303,963 636,000 41,593 131,000 - 400,000 27,600 100,000 10,882 400,000 500,000 50,351 _ - - 24,390,980., {102,144), 17,692,000 2017. Approved use of sewer construction funds in 16/17. N:IAcNgVi®@MWfMF2'GTb7nRIttir$iO 1Me"rigsgglontlii3ioRat kod*-ftga6aofl303 Page 18 of 32 PROGRAM /GM385L4 - Modified in Excel _ CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2017 PERIOD 3/2018 4 A C(A-8) D E F G H (F -G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ _ BUDGETS EXPENDITURES PROJECT APPROVED _ ADJUSTMENTS _ EXPENDITURES _ SPENT IN _ REMAINING BUDGET NO PROJECTTITLE PYS (THRU HE 16-17) PYS (THRU FYE i6-17) CARRY -FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 _ _ _ 4,424,000 2,358,000 350,000 140,000 998,893 7291 7292 Pump &-Blower Bldg. Seismic Upgrade Switchgear Refurbishment- Ph. 2 2,505,159 3,277,948 1,146,052 3,504,052_ 420,000_ 435,000 490,000 115,000 257,274 419,246 331,490 754 103,510 350,754 243,510 150,927_ 6,847 343,907_ 7304 Instr & Controls PLC Upgrade TP Safety Enhancement Ph. 4 Urgent Repairs 945 242,565 150,927 358,269 306,404 •7311 339,073 150,927 - - 7314_ 7315 6,487 108,513 250_,000 358,513 244 Applied Research and Innovations 250,870 6,404 300,000 306,404 7317 "7319 7320 7322 Plant Control System Network Upgrades Laboratory Upgrades & Repair Plant Energy Optimization Fire Protection System Ph. 2 260,000 194,556 65,444 70,000 135,444_ 6,038 703,770 861,983 2,752_ 132,692 6,038 672,180 846,086 1,241,500 1,235,462 6,038 - 718,000 390,230 327,770 376,000 31,590 840,000 338,017 501,983 360,000 15,897 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 5,449,226 938,364 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 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 2,739,746 561,076 2,178,670 _7349 Aeration & Energy Upgrade - - 300,000 - 300,000 - _ 300,000 7351 Mechanical & Concrete Renovation - 560,000 240,000 800,000 16,061 783,939 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 7358 Plant Wide Instrumentation Upgrade Innovation Bioenergy Demo 100,000 100,000 200,000 - 500,000 _ 6,710_ 100,000 _ 2,213_ _ 400,000 3,555_ 4S0,000 60,657 100,o00 - 100,000_ 200,000 493,290 97,787 _ _ 200,000 500,000 7359 Solids Conditioning Bldg. roof replacement 7360 7362 7363! 7364 Existing Plant Facility Drawing 100,000 POB Seismic Upgrades 400,000_ 396,445 389,343 100,000 1 Treatment Plant Planning 450,000 TP Safety Enhancement Ph. 5 Rounding - - 100,000 Total FY 2017-18 TP Amount $ 15,997,774 12,659,512 3,338,262 18,045,000 240,000 21,623,262 2,805,185 18,818,078 Italic Projects open but not in CIB far 17/18 Page 19 of 32 PROGRAM /GM18SL4- Modified In Excel _ CAPITAL IMPROVEMENT_ BUDGET REPORT_ PERIOD ENDING: 9/30/2017 4 ACCOUNTING _ PERIOD 3/2018 CENTRAL CONTRA COSTA SANITARY DISTRICT PROJ NO PROJECTTIT E PROJECT 8 C(A-B) D E G _ TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL EXPENDITURES PROJECT APPROVED ADJUSTMENTS _EXPENDITURES SPENT IN REMAINING BUDGET - - ---- -- ---- - - - PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 BUDGETS - PYS (THRU FYE 16-17) $ 127,616 21,392 67,000 88,392 88,392 172,765 24,939 147,826 26,282 (6,666)1 32,948 50,837 1,660 49,177 939,969 _ 46,574 893,395 1,536,512 31,308 jl 1,505,204 8207 8227 General Security and Access 106,224 GDI Treatment Plant 265,000 252,235 12,765 160,000 8230 8236 8238 8240 Capital Legal Services 138,665 132,383 6,282 20,000 District Easements 158,047 157,210 837 50,000 Asset Management 2,019,185 2,029,216 (10,031) 95_0,000 IT Development 2,418,794 1,612,282 806,512 730,000 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 1,256,856 13,475 1,243,381 8247 Property & Building Improvements - - - 400,000 400,000 5,995 394,005 8248 Cyber Security - - 75,000 75,000 - 75,000 8516 District Equipment Acquisition 526,000 521,511 _ 4,489 150,000_ 154,489 154,112 8517 Vehicle Replacement Program 524,000 482,088 41,912 675,000 716,912 _377 - - 716,912 9999_ Capital Project Clearing (Accounting Use Only)** 60,000 3,185 56,815 - 56,815 56,815 Rounding 7) -f W84eQ3f'303 Page 20 of 32 PROGRAM /GM18SL4 - M_o_dmed in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2017 PERIOD 3/2018 _ TOTAL FY 2017-18 BUDGET PROJECT TOTAL EXPENDITURES PYS (THRU FYE 16-17) APPROVED TOTAL _ SPENTIN_ FY 2017-18 _ TOTAL REMAINING BUDGET FY 2017-18 PROJ BUDGETS PYS (THRU FYE 16-17) PROJECT _ APPROVED ADJUSTMENTS CARRY -FORWARD BUDGET FY 2017-18 EXPENDITURES_ FY 2017-18 NO PROJECT TITLE 459,282 8,612 30,000 _ - 55,000 100,000 38,612 8,836 _ 155,000 _ 330,000 i 29,776 7306 Zone 1 Recycled Water 467,894 55,000_ 7346 Surge Analysis 16-17 155,000 7361 Filter Plant Improvments - - 330,000 330,000 _ 7 Rounding 2016-17 RW Amount$ 522,894 4 63,612 460,000 523,612 8,836 514,778 CONTINGENCY -ALL PROGRAMS 1,500,000 {240,000) 1,260,000 1,260,000 GRAND TOTAL $ 47,502,241 43,004,682 4,497,559 41,974,000 46,471,559 6,421,043 40,050,507 N:\Ac 1j5t�ff6F16- A �ali��i�vai2A�61eating' AXgOnderd�vokodrt T�aW85er,tf1303 Page 21 of 32 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 9/30/2017 Balance 17/18 Contingency -Starting PROD. # PROJECTS Position Paper 8/3/17 TOTAL Contingency Mechanical & Concrete Renovations 240,000 240,000 1,500,000 7351 Contingency (240,000) (240,000) (240,000) 1,260,000 17/18 Contingency - Ending Balance November 2, 2017 Regular Board Meeting Agenda Packet - Page 36 of 303 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. November 2, 2017 Regular Board Meeting Agenda Packet - Page 37 of 303 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 8/86-2/90 — 1 (1) 19,600,000 18,000,000 8,000,000 19,600,000 19,533,817 43.82% 19,027.19 49,557.51 68,684.70 (6,500,000) 914 US Gov't T -Bill 12/22/16 12/07/17 67 0.84 4,960,139 5,000,000 5,000,000 4,960,139 11.24% 3,416.67 7,061.12 10,477.79 915 US Govt T-13111 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 Gov't 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 09/07/17 12/06/17 90 1.21 2,492,438 0 2,500,000 2,600,000 2,494,434 5.62% 2,016.67 0.00 2,016.67 924 Bank of Tokyo Comm Pa 09/07/17 12/06/17 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 12/06/17 90 1.29 2,491,938 0 2,500,000 2,500,000 2,491,938 6.62% 2,150.00 0.00 2,150.00 (4) 44,349,604 33.000,000 11,500,000 44,500.000 44,386 419 100.00% 37,493.87 70,740.87 108,234.74 (3) (5) 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. November 2, 2017 Regular Board Meeting Agenda Packet - Page 37 of 303 Page 23 of 32 Page 24 of 33 W'.Centrai Contra Costa Sanitary District Report Generated on Oct 9, 2017 1:36.29 PM Balance Sheet Fund: 002 - SEWER CONSTRUCTION (Capital) September 2017 Fiscal Period 312018 Summarized by Account TOTAL ASSETS Current Assets CAD RECEIVABLE I AVAD - ALHAMBRA VLY AR CASH ACCOUNTS 1 CASH CASH ACCOUNTS 1 TEMPORARY INVESTMENTS DUE FROM I DUE FROM DEBT FUND DUE FROM I DUE FROM R/E RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE RECEIVABLE ACCOUNTS IACCRUED INTEREST A/R RECEIVABLE ACCOUNTS 1 CAD RECEIVABLE $1.094.047 $262,920 $44.500,000 $3.105,753 $37.607,103 $80,318 $68,585 $201.762 Current Assets $86,940,487 Net Property, Plant and Equipment FIXED ASSETS - C I P I CONSTRUCTION IN PROGRESS 56 421 065 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 I ACCOUNTS PAYABLE CURRENT LIABILITIES IPROJECT RETENTION PAYABLE CURRENT LIABILITIES 1 REFUNDABLE CONST BONDS DUE TO f DUE TO DEBT FUND DUE TO I DUE TO R/E LIABILITIES 1 UNEARNED INTEREST (54.033) ($244,416) ($892.360) ($253.156) (564,673) 1$15.965,131) (544.887) Total Liabilities ($17,468,657) Total Fund Equity EXPENDITURE SUMMARY /TRANSFER TO CIP ($6.421,065) FUND EQUITY ?AVAILABLE FUND BALANCE ($72.405,401) FUND EQUITY IEXPENDITURE SUMMARY $6.421,065 YEAR TO DATE REVENUES I REVENUE SUMMARY ($3.487,494) Total Fund Equity ($75,892,895) TOTAL LIABILITIES AND FUND EQUITY ($93,361,552) November 2, 2017 Regular Board Meeting Agenda Packet - Page 38 of 303 Page 24 of 32 ' Central Contra Costa Sanitary District Revenue Report MTD Fund: 003 - SELF-INSURANCE 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 Other $5,582 $5,828 44.. $601,746 $601,992 0 01. $727,000 $125,008 82 81: Total Revenue $5,582 $5,828 4.4% $601,746 $601,992 0.0% $727,000 $125,008 82.8% November 2, 2017 Regular Board Meeting Agenda Packet - Page 39 of 303 Page 25 of 32 Central Contra Costa Sanitary District Report Generated on Oct 9, 2017 1 45:08 PM $40,000 $3 $2 $1 Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE September 2017 Fiscal Period 03/2018 0 Period Budge ® Period Actual 000-1 i $600,000 $400,000 $200,000 $0--- November 0 - Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $198 $29,926 $665,372 $529,998 $135,374 Totals $30,124 $198 $29,926 $665,372 $529,998 $135,374 November 2, 2017 Regular Board Meeting Agenda Packet - Page 40 of 303 N YTD Budge f3 YTD Actual Page 26 of 32 Color Key 0 to 10% over budget > 10% over budget W November 2, 2017 Regular Board Meeting Agenda Packet - Page 41 of 303 jj Central Contra Costa Sanitary District ., 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 . Budget YTD Actual YTD Variance % Annual Budget % INSURANCE 8 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 W November 2, 2017 Regular Board Meeting Agenda Packet - Page 41 of 303 Page 27 of 32 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER, 2017 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- 1 (1) 6,000,000 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. November 2, 2017 Regular Board Meeting Agenda Packet - Page 42 of 303 Page 28 of 32 Page 29 of 33 Central Contra Costa Sanitary District Report Generated on 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 $220 783 CASH ACCOUNTS /TEMPORARY INVESTMENTS $6 500 000 DUE FROM I DUE FROM R/E $585 000 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $16 972 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 ($1.500.000) DUE TO I DUE TO RIE (5585,000) Total Liabilities ($2,085,000) Total Fund Equity FUND EQUITY I EMPLOYMENTIPOLLUTION RISK ($5,000,000) FUND EQUITY I EXPENDITURE SUMMARY $529,998 FUND EQUITY IINS PREMSICLAIMS/LAWSUITS ($165,762) YEAR TO DATE REVENUES I REVENUE SUMMARY ($601,992) Total Fund Equity ($5,237,755) TOTAL LIABILITIES AND FUND EQUITY ($7,322,755) November 2, 2017 Regular Board Meeting Agenda Packet - Page 43 of 303 Page 29 of 32 Central Contra Costa Sanitary District Protectn�g public health and the el7virunmet;t Revenue Report MTD Fund: 004 - DEBT SERVICE September 2017 Fiscal Period 3/2018 Report Generated on Oct 9, 2017 1:51.06 PM Activity Basic Account: 30 REVENUE Account Formatted Account Number Description 004-0000-300.45-53 2009 BOND INTEREST INCOME 004-0000-300 46-00 TAX REVENUE Total Revenue 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 0.0% $45,700 0.0% $0 $0 $0 00% $0 $0 $0 0.0% $3,773,399 0.0% $0 $0 $0 0.0% $0 $0 $0 0.0% $3,819,099 0.0% November 2, 2017 Regular Board Meeting Agenda Packet - Page 44 of 303 Page 30 of 32 Central Contra Costa Sanitary District Protecth�- public health and the envirownent Expense Report - By Department MTD Fund: 004 - DEBT SERVICE September 2017 Fiscal Period 0312018 Report Generated on Oct 9, 2017 1.45:08 PM $250,000 ® YTD Budget YTD Actual $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 November 2, 2017 Regular Board Meeting Agenda Packet - Page 45 of 303 Page 31 of 32 'j 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 1.45:08 PM Department: INTEREST EXPENSE $0 Total Expenses $0 Total Expenses $6,945,157 $0 $0 0.0% $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 November 2, 2017 Regular Board Meeting Agenda Packet - Page 46 of 303 Page 32 of 32 Page 33 of 33 '.Central 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 1 DUE FROM SIC $64.673 L.T. DEBT ACCOUNTING 1 DEPOSIT W/TRUSTEE-RESERVE $4.856,450 LT- DEBT ACCOUNTING 1 REVENUE BOND RESERVE CASH (5116) RECEIVABLE ACCOUNTS! ACCRUED INTEREST A/R $10,548 Current Assets $4,931,555 TOTAL ASSETS $4,931,555 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES 1 RECYCLED WATER LOAN ($182,377) DUE TO 1 DUE TO SIC ($3.105,753) L.T DEBT ACCOUNTING 1 BOND ACR INTEREST PAYABLE s0 LT DEBT ACCOUNTING I BONDS PAYABLE ($29.095,000) Total Liabilities ($32,383,130) Total Fund Equity FUND EQUITY (AVAILABLE FUND BALANCE $27337.057 FUND EQUITY /EXPENDITURE SUMMARY $214,517 Total Fund Equity $27,451,575 TOTAL LIABILITIES AND FUND EQUITY ($4,931,555) November 2, 2017 Regular Board Meeting Agenda Packet - Page 47 of 303