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Home My WebLink About03.d. Review October 2017 Financial Statements and Investment ReportsPage 1 of 34 Item 3.d. Central Contra Costa Sanitary District November 21, 2017 TO: FINANCE COMMITTEE 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 OCTOBER 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 1 - Conduct Long -Range Financial Planning, Strategy 2 - Manage Costs ATTACHMENTS: 1. October 2017 Financial Statements and Investment Reports November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 131 of 219 Page 1 of 33 CENTRAL CONTRA COSTA SANITARY DISTRICT November 13, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO U FROM: JAMIE KING WJ"1 SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending October, 2017: YTD YTD Fav/(Unfav) O & M Revenues: Budgeted Actual Variance Explanation Total $ 2,240,588 $ 2,566,627 Higher than budgeted due to direct billing revenue higher than anticipated. O & M Exaenses (variances > $100K): Total Labor Charges 22,590,540 22,000,487 590,053 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. Chemicals 494,056 346,927 147,129 Actual chemical shipments occur sporadically versus a budget which is evenly spread out throught the fiscal year resulting in variances. Utilities 1,374,073 1,197,733 176,340 Delay in invoices. Repairs & Maintenance 1,537,496 1,211,426 326.070 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional & Legal Services 268,332 68,326 200,006 Due to delay in legal invoices. Outside Services 1,054,421 694,433 359,988 Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 1,004,409 823,765 180,644 Lower than budgeted fiscal year expense thus far for Public Agency Fees, Public Information, Tech Training and Professional Expense Reimbusement. All Other 1,576,144 1,422,565 153,579 Hauling & Disposal and Materials & Supplies lower in multiple account categories thus far in the fiscal year. Total $ 29,899,471 $ 27,765,662 $ 2,133,809 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 132 of 219 Page 2 of 33 Central Contra Costa Sanitary District Revenue Report MTD Fund: 001 - RUNNING EXPENSE (OSTM) October 2017 Fiscal Period 4/2018 Report Generated on Nov 13, 2017 9:19:18 AM Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Concord $0 $0 0.0% $0 $0 0.0% $15,200.000 $15,200.000 0.0% HHW $7.000 $7,920 13.1% $28,000 $25,440 -9.1% $853,000 $827560 3.0% Sewer Service Charges $1.108,342 $1,397,974 26.1% $1,144,168 $1,468,828 28.4% $75,220,700 $73,751,872 2.0% Other $288.331 $355,122 23.2% $1,068,420 $1,072,360 0.4% $3,385,000 $2.312,640 31.7% Total Revenue $1,403,673 $1,761,016 25.5% $2,240,588 $2,566,628 14.6% $94,658,700 $92,092,072 2.7% November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 133 of 219 Page 3 of 33 Central Contra Costa Sanitary District Protccting public health and 070 environment Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 0412018 Report Generated on Nov 13, 2017 9:28:45 AM $30,000,000 00 $25.000,00000 $20,000,000,00- --$21,147,677 $15,000,000,00 038;838 $14,888,321 $10,000,000.00 $8 7%5,563 $8,182,586 $5,000,000.00 $0.00 L — T 1 7— Jul(1) 2017 Aug(2) 2017 Sep(3) 2017 Fiscal Periods November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 134 of 219 ,899,471 Budget Actual $27,765,667 Oct(4) 2017 Page 4 of 33 Central Contra Costa Sanitary District Report Generated on Nov 13, 2017 9:28:45 AM Category Period Budget SALARIES & WAGES $2,899.767 EMPLOYEE BENEFITS $2,681,880 CAPITALIZED ADM OVERHEAD ($331.012) DIRECTOR FEES & EXPENSES $14,052 CHEMICALS $140,964 UTILITIES $391,226 REPAIRS & MAINTENANCE $376,624 HAULING & DISPOSAL $55,326 PROFESSIONAL & LEGAL SERV $66.458 OUTSIDE SERVICES $241,281 SELF-INSURANCE EXPENSE $0 MATERIALS & SUPPLIES $166.908 OTHER EXPENSES $202,125 Total Expenses $6,905,600 Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 04/2018 Period Actual Period Variance % YTD Budget $2.763,593 $136,174 4.7% $11,599,068 $2,511,391 $170,489 6.4% $12,315,520 ($320,896) ($10,116) 3.1% ($1,324.048) $12,007 $2,045 14.6% $56,208 $90,153 $50.811 36.0% $494,056 $568.827 ($177,601) 45.4% $1,374,073 $242,229 $134,395 35.7% $1,537,496 $51,623 $3.703 67% $311,304 $67.892 ($1,434) -2.2% $268,332 $290,049 ($48,768) -20.2% $1,054,421 $0 $0 0.0% $585,000 $171.834 ($4,926) -30% $623,632 $169,288 $32,838 16.2% $1,004,409 $6,617,990 $287,610 4.2% $29,899,471 YTD Actual YTD Variance % Annual % Budget $11,231,532 $367,536 3.2% $34,797.628 32.3% $11,934,825 $380,695 3.1% $36,752,619 32.5% ($1,165,8621 ($158,186) 11.9% ($3,972,203) 29.4% $51,578 $4,630 8.2% $168,631 30.6% $346,928 $147,128 29.8% $1,482,000 23.4% $1,197,734 $176,339 12.8% $4,639,790 25.8% $1,211,426 $326,070 21.2% $5,299,754 22.9% $234,399 $76,905 24.7% $1,023,975 22.9% $68,327 $200,005 74.5% $807,600 8.5% $694,430 $359,991 34.1% $3,452,717 20.1% $585.000 $0 0.0% $585,000 100.0% $551,589 $72,043 116% $2,059,325 26.8% $823,762 $180,647 18.0°1 $2,616,751 315% $27,765,667 $2,133,804 7.1% $89,713,587 30.9% Color Key: 0 to 10% over budget > 10% over budget M November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 135 of 219 Page 5 of 33 Central Contra Costa Sanitary District Protectjt�" Public health and the cnvironllletl Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 04/2018 Report Generated on Nov 13, 2017 9:22:48 AM $2,500,000 $2.000,000 $1,500,000 $1.000,000 $500.000 W�' Qv�p S�POvGyG��O�. ADMINISTRATION ENGINEERING COLLECTION SYSTEM OPS PLANT OPERATIONS PUMP STATIONS RECYCLED WATER Totals ❑ Penod Budget $10.000.000 ❑ Penod Actual $8.000.000 $6,000,000 $4,000,000 $2.000,000 G\��R\60� \oe P� � oQ� 05 Q �Q S��G�G��O�... Period Budget Period Actual Period Variance $1,799,647 $1,576,333 $223,314 $1,314,773 $1,246,830 $67,943 $1,179,629 $1,118,406 $61,223 $2,281,954 $2,364,210 ($82,256) $223,308 $207,795 $15,513 $106,289 $104,417 $1,872 $6,905,600 $6,617,990 $287,610 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 136 of 219 YTD Budget YTD Actual YTD Variance $9,512,339 $8,579,082 $933,257 $5,720,084 $5,332,349 $387,735 $4,592,516 $4,281,652 $310,864 $8,726,144 $8,457,229 $268,915 $935,232 $814,249 $120,983 $413,156 $301,107 $112,049 $29,899,471 $27,765,667 $2,133,804 ❑ YTD Budget ❑ YTD Actual Page 6 of 33 Central Contra Costa Sanitary District Protecting public health 111d the environalenj Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 04/2018 Report Generated on Nov 13, 2017 9:22:48 AM Department: ADMINISTRATION SALARIES & WAGES $588,695 $522.859 $65,836 11.2% $2,354,780 $2,134,380 $220,400 9.4% $7,064,444 30.2% EMPLOYEE BENEFITS $896,126 $752.383 $143,743 16.0% $5,172,504 $4,798,953 $373,551 7.2% $15,322,061 31.3% CAPITALIZED ADM OVERHEAD ($3,980) ($4,137) $157 -3.9%0 ($15,920) ($14,497) ($1,423) 6./0 9 ($47,770) 0 30.3/0 DIRECTOR FEES & EXPENSES $14,052 $12,007 $2,045 14.6% $56,208 $51,578 $4,630 8.2% $168,631 30.6% UTILITIES $12,203 $12,044 $159 1.3% $48,812 $40,008 $8,804 18.0% $146,440 27.3% REPAIRS & MAINTENANCE $62,291 $12,464 $49,827 80.0°I $369,164 $319,683 $49„481 13;4% $987,550 32.4% PROFESSIONAL & LEGAL SERV $49,878 $48,505 $1,373 2.8% $202.012 $76.586 $125,426 62.1% $608,600 12.6% OUTSIDE SERVICES $115,087 $184,960 ($69,873) -60.7% $492,348 $437,205 $55,143 11.2% $1,587,100 27.5% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585.000 $585,000 $0 0.0% $585,000 100.0% MATERIALS & SUPPLIES $11,230 $9485 $1,745 155% $44,920 $29,498 $15,422 34.3% $190,825 15.5% OTHER EXPENSES $54,065 $25,762 $28,303 52.3% $202,511 $120,689 $81,822 40.4% $648,985 18.6% ADMINISTRATION Total Expenses $1.799,647 $1,576.333 $223,314 12.4% $9,512,339 $8,579,082 $933,257 9.8% $27,261,866 31.5% Color Key: 0 to 10% over budget > 10% over budget M November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 137 of 219 Page 7 of 33 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) Report Generated on Nov 13, 2017 9.22 48 AM October 2017 Fiscal Period 0412018 Department: ENGINEERING SALARIES & WAGES $824,553 $775,937 $48,616 5.9% $3,298,212 $3,207,104 $91,108 2.8% $9,894,696 324% EMPLOYEE BENEFITS $604,832 $575,914 $28,918 4.8% $2,419,328 $2,376,018 $43,310 1.8% $7,258,451 32.7% CAPITALIZED ADM OVERHEAD ($299,122) ($290,368) ($8,754) 2.9% ($1,196,488) ($1,082,235) ($114,253) 9.5% ($3,589,475) 30.2% UTILITIES $15,265 $23,142 ($7,877) -51.6% $61,060 $49,837 $11,223 18.4% $183,200 27.2% REPAIRS & MAINTENANCE $14,405 $7,180 $7,225 50.2% $57,620 $23,584 $34,036 59.1% $172,900 13.6% HAULING & DISPOSAL $9.576 $10,033 ($457) -4.8% $128,304 $84,044 $44,260 34.5% $474,925 17.7% PROFESSIONAL & LEGAL SERV $14,248 $16,421 ($2,173) -15.3% $56,992 $6.810 $50,182 88.1% $171,000 4.0% OUTSIDE SERVICES $78,342 $91,059 ($12,717) -16.2% $356,040 $184,883 $171,157 48.1% $1,164,767 156% MATERIALS & SUPPLIES $31,530 $15,869 $15,661 49.7% $121,120 $85,271 $35,849 29.6% $378,450 22.5% OTHER EXPENSES $21,144 $21.642 ($498) -2.4% $417,896 $397,033 $20,863 5'0% $905,423 43.9% ENGINEERING Total Expenses $1,314,773 $1,246,830 $67,943 5.2% $5,720,084 $5,332,349 $387.735 6.8% $17,034,337 31.3% Color Key: 0 to 10% over budget > 10% over budget M November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 138 of 219 Page 8 of 33 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 04/2018 Report Generated on Nov 13, 2017 9:22:48 AM Department: COLLECTION SYSTEM OPS. SALARIES & WAGES $513,691 $505,148 $8,543 1.7% $2,054,764 $2,030,551 $24,213 1.2% $6,164,374 32.9% EMPLOYEE BENEFITS $428,305 $420,424 $7,881 1.8% $1,713,220 $1,696,326 $16,894 1.0% $5,140,009 33.0% CAPITALIZED ADM OVERHEAD ($4,373) ($3.768) ($605) 13.8% ($17,492) ($8,181) ($9,311) 53.2%° ($52,482) 6 15./o UTILITIES $11,865 $18,230 ($6,365) -53.6% $47.460 $44,288 $3,172 6.7% $142,400 31.1% REPAIRS & MAINTENANCE $135,356 $85,942 $49,414 36.5% $434,424 $204.048 $230,376 53.0% $1,624,304 12.6% HAULING & DISPOSAL $10,916 $10,186 $730 6.7% $43,664 $31.699 $11,965 27.4% $131,000 24.2% PROFESSIONAL & LEGAL SERV $625 $248 $377 60.2% $2,500 ($2,435) $4,935 197.4% $7,500 -32.5% OUTSIDE SERVICES $9.215 $8,897 $318 3.5% $36 860 $30,663 $5,997 16.3% $110,600 27.9% MATERIALS & SUPPLIES $62,456 $65,503 ($3,047) -49% $230,824 $216,625 $14,199 6.2% $749,550 28.9% OTHER EXPENSES $11,573 $7,595 $3,978 344% $46,292 $37,867 $8„425 18.2°1 $138,958 27.3% COLLECTION SYSTEM OPS. Total $1,179,629 $1,118.406 $61,223 5.2°1 $4.592,516 $4,281,652 $310,864 6.8% $14.156,213 30.2% Expenses Color Key- 0 to 10% over budget > 10% over budget - November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 139 of 219 Page 9 of 33 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) Report Generated on Nov 13, 2017 9 22 48 AM October 2017 Fiscal Period 04/2018 Department: PLANT OPERATIONS SALARIES & WAGES $858,322 $846,674 $11,648 1.4% $3,433,288 $3,407,610 $25,678 0.7% $10,299,997 33.1% EMPLOYEE BENEFITS $668,532 $676,300 ($7,768) -1.2% $2,674,128 $2,719,680 ($45,552) -1.7% $8,023,023 33.9% CAPITALIZED ADM OVERHEAD ($23,537) ($22,623) ($914) 3.9%o ($94,148) ($60,949) ($33,199) 35./°3 ($282,476) 21.6% CHEMICALS $108,965 $69,148 $39,817 36.5% $366,060 $247,448 $118,612 32.4% $1,098,000 22.5% UTILITIES $294,965 $435,422 ($140,457) -47.6% $989,029 $873,381 $115,648 11.7% $3,484,600 25.1% REPAIRS & MAINTENANCE $150,799 $130,424 $20,375 13.5% $594,196 $645708($51,512) ($51,512) -67 $2,169,700 ° 29.8/° HAULING & DISPOSAL $34,101 $31,259 $2,842 8.3% $136,404 $116,139 $20,265 14.9% $409,250 28.4% PROFESSIONAL & LEGAL SERV $541 $248 $293 54.1% $2.164 ($239) $2,403 111.0% $6,500 -3.7% OUTSIDE SERVICES $20,081 $4,384 $15,697 78.2% $91,949 $33,813 $58,136 63.2% $287,550 11.8% MATERIALS & SUPPLIES $57,738 $79,789 ($22,051) -38.2% $210,952 $216,395 ($5,443) -2.6% $693,000 31.2% OTHER EXPENSES $111,447 $113,185 ($1,738) -1.6% $322,122 $258,243 $63,879 19.8% $833,590 31.0% PLANT OPERATIONS Total Expenses $2,281,954 $2,364,210 ($82,256) •3.6% $8,726,144 $8,457,229 $268,915 3.1% $27,022,734 31.3% Color Key: 0 to 10% over budget > 10% over budget - November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 140 of 219 Page 10 of 33 AMR F) Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) Report Generated on Nov 13, 2017 9:22:48 AM October 2017 Fiscal Period 04/2018 Department: PUMP STATIONS SALARIES & WAGES $79,751 $77,740 $2,011 2.5% $319,004 $322,564 ($3,560) -1.1°% $957,027 33.7% EMPLOYEE BENEFITS $56,211 $60.417 ($4,206) -7.5% $224,844 $248,647 ($23,803) $674,547 36.9% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 CHEMICALS $25,000 $13,900 $11,100 44.4% $100.,000 $62,022 $0 $37,978 00% 38.0% $0 $300,000 0.0% 20.7% UTILITIES $42.345 $47,4880 ($5,143) -12./o 1 $169,380 $141,257 $28,123 16.6% $508,150 27.8% REPAIRS & MAINTENANCE $11,358 $6,218 $5,140 45.3% $72,432 $18,403 $54,029 74.6% $316,300 5.8% HAULING & DISPOSAL $733 $145 $588 80.2% $2,932 $2,518 $414 14.1% $8,800 28.6% OUTSIDE SERVICES $1.683 $750 $933 554% $21,732 $6,380 $15,352 70.6% $80,200 8.0% MATERIALS & SUPPLIES $3,466 $961 $2.505 72.3% $13,864 $3,531 $10,333 74.5% $41,600 8.5% OTHER EXPENSES $2,761 $176 $2,585 93.6% $11,044 $8,926 $2,118 19.2% $33,171 26.9% PUMP STATIONS Total Expenses $223,308 $207,795 $15,513 6.9% $935,232 $814,249 $120,983 12.9% $2,919,795 27.9% Color Key: 0 to 10% over budget > 10% over budget M November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 141 of 219 Page 11 of 33 F Central Contra Costa Sanitary District ProteC Ffl�g public health and Me envjroFjr;zejjf Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 0412018 Report Generated on Nov 13, 2017 9:22-48 AM Department: RECYCLED WATER Category Period Budget Period Actual Period Variance % YTD Budget YTD Actu �j I YTD Variance Annual SALARIES & WAGES $34,755 $35,235 ($480) -1.4% $139,020 $129,322 $9,698 7.0% Budget $417.090 310% EMPLOYEE BENEFITS $27.874 $25,953 $1,921 6.9% $111,496 $95,201 $16,295 14,6% $334,528 285% CHEMICALS $6,999 $7,104 ($105) -1.5% $27.996 $37.4580 ($9,462) � $84,000 6 44./0 UTILITIES $14.583 $32,501 ($17,918) -122.9% $58,332 $48,962 $9,370 16.1% $175,000 28.0% REPAIRS & MAINTENANCE $2.415 $0 $2,415 100.0% $9,660 $0 $9,660 100.0% $29,000 0.0% PROFESSIONAL & LEGAL SERV $1,166 $2,470 ($1,304) -111.8% $4,664 ($12.395) $17,059 365.7% $14,000 -885% OUTSIDE SERVICES $16,873 $0 $16,873 100.0% $55,492 $1.286 $54,206 97.7% $202,500 06% MATERIALS & SUPPLIES $488 $226 $262 53.8% $1,952 $268 $1,684 86.3% $5,900 4.5% OTHER EXPENSES $1.136 $928 $208 18.3% $4,544 $1,004 $3,540 77.9% $56,624 18% RECYCLED WATER Total Expenses $106,289 $104,417 $1,872 1.8% $413,156 $301.107 $112,049 27.1% $1,318,642 22.8% Color Key. 0 to 10% over budget > 10% over budget M November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 142 of 219 Page 13 of 34 Page 12 of 33 ' Central Contra Costa Sanitary District Balance Sheet Fund- 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 412018 Summarized by Account Report Generated on Nov 13, 2017 9;2959 AM TOTALASSETS Current Assets CASH ACCOUNTS i CASH 51 585 893 CASH ACCOUNTS I PAYROLL CLEARING $20000 CASH ACCOUNTS ? PETTY CASH $3400 DUE FROM I DUE FROM S C $16 713 538 DUE FROM) DUE FROM S I $594687 INVENTORY 1 SUPPLIES & MATERIAL INV $2 174 128 PREPAID ACCOUNTS I PREPAID CAFETERIA PLAN S46104 PREPAID ACCOUNTS 1 PREPAID EXPENSES $968713 PREPAID ACCOUNTS I PREPAID INSURANCE $1780 PREPAID ACCOUNTS I PREPAID RETIREMENT $14 156 723 RECEIVABLE ACCOUNTS o AIR -SSC D RECT BILL $922526 RECEIVABLE ACCOUNTS /ACCOUNTS RECEIVABLE $357929 RECEIVABLE ACCOUNTS /ACCOUNTS RECEIVABLE -COBRA $2788 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $8879 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100243 RECEIVABLE ACCOUNTS / OVERTIME INSPECTION AIR $4591 Current Assets $37,661,921 Net Property- Plant and Equipment CONTRIBUTED FIXED ASSETS: ACC DEPR-CONTRIB ASSETS ($59.361001) CONTRIBUTED FIXED ASSETS; CONTRIBUTED SEWER LINES $157,791.729 FIXED ASSETS- C.I.P I CONSTRUCTION IN PROGRESS $33,388.571 FIXED ASSETS I ACC DEPR-BUILDINGS ($12.876.506) FIXED ASSETS I ACC DEPR-FURN & EQUIP ($9260262) FIXED ASSETS I ACC DEPR-OUTFALL ($3,616,981) FIXED ASSETS I ACC DEPR-PUMPING STATIONS (533,104,637) FIXED ASSETS I ACC DEPR-SEWAGE COL SYS ($68,942,764) FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($220,382.148) FIXED ASSETS I ACC DEPR-VEHICLES ($4,853.858) FIXED ASSETS I ACCUM DEPRC-RECY WATER ($8 866,352) FIXED ASSETS I BUILDINGS $44238.508 FIXED ASSETS I FURNITURE & 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 $57218.141 FIXED ASSETS / RECY WATER INFRASTRUCTURE $20.292.366 FIXED ASSETS I SEWAGE COLLECTION FACIL $351 503.802 FIXED ASSETS/ TREATMENT PLANT $333 962.356 FIXED ASSETS I VEHICLES $7.614982 Net Property, Plant and Equipment $632,452,631 TOTAL ASSETS $670,114,552 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE / SALES TAX PAYABLE (S4546) CURRENT LIABILITIES I ACCOUNTS PAYABLE ($645890) CURRENT LIABILITIES I ACCRUED COMPENSATED ABS (54.558 757) CURRENT LIABILITIES i ACCRUED WAGES PAYABLE ($1153451) CURRENT LIABILITIES i CAFETERIA PLAN PAYABLE ($52049) CURRENT LIABILITIES IMISC DEPOSITS/LIAB LITIES ($108.539) CURRENT LIABILITIES / OTHER PAYROLL WITHHOLDING ($2917) CURRENT LIABILITIES IPERMIT CLEARING (539) CURRENT LIABILITIES / REFUNDABLE DEPOSITS ($35580) November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 143 of 219 Page 14 of 34 Page 13 of 33 Central Contra Costa Sanitary District Balance Sheet Fund: 001 - RUNNING EXPENSE (O&M) October 2017 Fiscal Period 412018 Summarized by Account Report Generated on Nov 13 2017 9 29 59 AM CURRENT LIABILITIES RET REMENT CONTR B WIH ($1727797) CURRENT LIABILITIES WORKERS COMP INS PAYABLE $280696 DEF COMP CONTRIS WIH ICMA s0 DUE TO I DUE TO SIC ($42 186 124) DUE TO I DUE TO SII ($585 000) LIABILITIES - LONG TERM I PENSIONIINFLOWIOUTFLOW ($88 679.765) LIABILITIES - LONG TERM I POST EMP BENEFIT -PENSION $3 359 000 MEDICAL LIABILITIES I DELTA DENTAL (356) MEDICAL LIABILITIES I DISABILITY INS ($135) MEDICAL LIABILITIES I HEALTH NET $0 MEDICAL LIABILITIES 1 KAISER PERMANENTE ($848) MEDICAL LIABILITIES I LIFE INS $0 MEDICAL LIABILITIES I OCCUPATIONAL HEALTH $2156 MEDICAL LIABILITIES I POST EMP BENEFIT -OPER $98572 REIMBURSEMENT FEES :367 5961 Total Liabilities ($136,068,665) Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE ($27.253 390) FUND EQUITY I CAPITAL COST SHARING ($106,691 757) FUND EQUITY I CONTRIBUTED SEWER LINES ($157.791 729) FUND EQUITY I EXPENDITURE SUMMARY $27.765667 FUND EQUITY I GENERAL FIXED ASSET GROUP (3190 206 773) FUND EQUITY I STATE & FED CAPITAL GRANT ($75 301 279) YEAR TO DATE REVENUES REVENUE SUMMARY ($2666628) Total Fund Equity (5534,045,887) TOTAL LIABILITIES AND FUND EQUITY ($670,114,552) November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 144 of 219 Page 14 of 33 CENTRAL CONTRA COSTA SANITARY DISTRICT November 13, 2017 TO: THE BOARD OF DIRECT RS VIA: THEA VASSA�L,LLO FROM: JAMIE KING�P 6� SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending October 31, 2017: SIC Revenues: Total YTD YTD Fav/(Unfav) Budgeted Actual Variance $ 3,420,152 $ 4,934,582 $ 1,514,430 FY YTD FY S/C Expenses: Budget" Actual Remaining Total $ 46,471,559 $ 9,405,088 $ 37,066,471 Includes 16/17 carry-over ($4,497.559) Explanation Received $1,744,407 for capacity fee from Sunset Development for Bishop Ranch City Center project in San Ramon. % Spent 0 °o November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 145 of 219 Page 15 of 33 Central Contra Costa Sanitary District ., Revenue Report MTD Fund: 002 - SEWER CONSTRUCTION (Capital) October 2017 Fiscal Period 412018 Report Generated on Nov 13, 2017 R 19 18 AM Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Concord $0 $0 0.0% so $0 0.0% $6,000.000 $6.000.000 00% Sewer Service Charges $250.000 $259.572 3.8% $250,000 $272,728 9.1% $13,967,300 $13,694,572 2.0% Other $1,355,038 $1.187,515 -12.4% $3,170,152 -$4,661,853 47.1% $19,360,500 $14.698,647 24.1% Total Revenue $1,605,038 $1,447,087 -9.8% $3,420,152 $4,934,581 44.3% $39,327,800 $34,393,219 12.5% November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 146 of 219 Page 16 of 33 PROGRAM /GM185L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT I_ PROJ NO PROJECTTITLE TYPE CS Collection System_ TYPE TP Treatment Plant TYPE GI General Improveme TYPE RW Recycled Water **8422 1See Footnote under Collection System A -� _ PROJECT BUDGETS PYS fTHRU FYE CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 10/31/2017 ACCOUNTING PERIOD 4/2018_ FY 2017-18 CIB Budget A Represents all Board approved open projects at FYE 2016-17 in Sungard _ B 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 lune 1, 2017 T E Shows reclasses of budget authorized by GM F Includes PY open projects carryforward, CY Board approved budget, and transfers G Actual spent in FY 2017-18 on all budgeted and Board approved active projects H Approved open projects less actual spend this FY N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Oct 17 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 147 of 219 C(A-8) D E F C+D+E G H (F -G) TOTAL TOTAL _ FY 2017-18 APPROVED BUDGET ADJUSTMENTS FY 2017-18 APPROVED EXPENDITURES FY 2017-18 TOTAL SPENTIN FY 2017-18 TOTAL REMAINING BUDGET FY 2017-18 EXPENDITURES PROJECT PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET 24,390,980 (102,144) 17,692,000 178,371 17,768,227 5,330,142 f 12,438,079 12,659,512 3,338,262 18,045,000 240,000 21,623,262 3,822,211 17,801,059 5,494,908 1,197,829 4,277,000 - 5,474,829 229,416 5,245,412 - 459,282 - 63,612 460,000 - 523,612 23,319 500,292 - - 1,500,000 (418,371) 1,081,629 - 1,081,629 43,004,682 $ ,497,559 $ $ AIIIIIIIIIIIIIIIIL 46,471,559 $ 9,405,088 S 37,066,471 FY 2017-18 CIB Budget A Represents all Board approved open projects at FYE 2016-17 in Sungard _ B 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 lune 1, 2017 T E Shows reclasses of budget authorized by GM F Includes PY open projects carryforward, CY Board approved budget, and transfers G Actual spent in FY 2017-18 on all budgeted and Board approved active projects H Approved open projects less actual spend this FY N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Oct 17 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 147 of 219 Page 17 of 33 PROGRAM /GM38SL4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 10/31/2017 F (C+D+E) APPROVED _ EXPENDITURES _ FY 2017-18 ACCOUNTING PERIOD 4/2018 _ PROJECT TOTAL TOTAL FY 2017-18 E BUDGET G TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED _ ADJUSTMENTS SPENTIN REMAINING BUDGET _ NO PROJECT TITLE PYS (THRU FYE 16-17) PYS (rHRU FYE 16-17) CARRY -FORWARD 1, BUDGET FY 2017-18 FY 2017-18 FY 2017-18 _ Collection '5941 5991 S PS Equipment Piping Replacement PH Sewer Renovation Phase 2 South Jackson CAD North Jackson CAD PH Grayson Creek Trunk Survey Monument Install Collection System Planning LT Development Sewerage WC Sewer Renovation Phase 11 Lafayette Sewer Renovation Phase 11 S. Orinda Sewer Renovation Phase 6 Urgent Projects WC Sewer Renovation Phase 12 Moraga/ Crossroads PS Project Martinez Sewer Renovation Phase 5 Miner Rd Sewer Repairs 2017 Pipe Bursting Contract 17-20 CIPP Contract 17-20 PS Equipment Piping Replacement PH2 LG Diameter Pipe line Inspection Force Main Inspection Program N. Orinda Sewer Renovation Lafayette Sewer Renovation Phase 12 Pump Station Security Improvement Manhole Modifications Collection System Modeling Support Development Sewerage Support C. S. Sewer Renovation Rounding - 160,000 _.. 925,000 300,000 856,171 68,829 68,829 - 68,829 263,899 36,101 196,101 9,073 187,028_ 6602 333,867 - 318,466 15,401 - 15,401 63,750 (48,349)-- 6603 - - 400,000 400,000 - 400,000 8412 12,721,629 12,869,569 (147,940) 800,000 178,371 830,431 18,450 812,517 17,914 _ '8417 250,000 670,000 231,550 18,450 - 4,288 14,162 8419 662,077 7,923 200,000 207,923 70,064 137,859 _ •8420 4,371,102 4,190,458 180,644 - 180,644 147,379 33,265 ^_ ""8422 2,369,000 3,003,494 (634,4941 1,381,000 746,506 609,066 137,440 8430 700,000 102,238 316,000 - 696,839 3,161 3,717,000 3,720,161 1,457,153 2,263,008 _ 8433 51,996 50,242 1,500,000 1,550,242 164,828 1,385,414 _ 8434 244,157 71,843_ 100,000_ 171,843 1,000,000 1,079,145 - _ 178,651 66,731 171,843 821,349 8435 - - 1,000,000 _ _8436 8437 450,000 685,000 95,000 - _ 220,855 229,145 850,000 1,012,414 _ 681,884 3,116 3,470,000 3,473,116 1,404,943 2,068,173 '8439 99,565 (4,565) - (4,565) 1,605 (6,170) 8440 8441 8442 8443 8444 8445 8446 8447 8448 8449 8450 8451 - 700,000 700,000 - 300,000 - 36,000 200,000 75,000 - 636,000 135,781 636,000 79,056 131,000 - 400,000 444 55,425 100,000 10,882 400,000 58,950 500,000 - 700,000 300,000 300,000 36,000 200,000 75,000 500,219 556,944 131,000 - 36,000 200,000 75,000 636,000 636,000 131,000 400,000 344,575 100,000 400,000 89,118 341,050 500,000 (6) -- - - 500,000 _ / Total FY 2017-18 CS Amount $ 24,288,836 24,390,980 • 17,692,000 178,371 17,768 227 5,330,142 12,438,079 Italic Projects open but not in CIB for 17/13 _ 8422 17/18 Approved budget was decreased b $3WK, as a result of position paper 6.f. July 6, 2017. Approved use -of sewer construction funds in 16/17. N:\Accounting\GMTEMPl\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Oct 17 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 148 of 219 Page 18 of 33 PROGRAM /GM18SL4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 10/31/2017 ACCOUNTING F (C+D+E) APPROVED _ PERIOD 4/2018 G TOTAL TOTAL _ PROJECT BUDGETS TOTAL. EXPENDITURES PYS (THRU FYE 16-17) TOTAL FY 2017-18 E BUDGET ADJUSTMENTS PROJ NO PROJECT TITLE PROJECT CARRY -FORWARD APPROVED SPENTIN REMAINING BUDGET _ PYS (THRU FYE 16-17) BUDGET FY 2017-18 _EXPENDITURES FY 2017-18 FY 2017-18 FY 2017-18 TYPE TP Treatment Plant 1,146,052 754 1,387,880 4,424,000 7291 Pump & Blower Bldg. Seismic Upgrade 7292 Switchgear Refurbishment -Ph. 2 3,277,948 2,358,000 3,504,052 2,116,172 420,000 419,246 350,000 350,754 8,642 342,112 _ 7304 Instr & Controls PLC Upgrade 435,000 331,490 103,510 140,000 243,510 3,770 239,740 _ "7311 TP Safety Enhancement Ph. 4 490,000 339,073 150,927 - 150,927 - 150,927 _ 7314 Urgent Repairs 115,000 6,487 _250,870 194,556 1,235,462 108,513 250,000 358,513 244 358,269 7315 Applied Research and Innovations 257,274 6,404 300,000 306,404 - 306,404 7317 Plant Control System Network Upgrades_ Laboratory Upgrades & Repair 260,000 1,241,500 _ _718,000 840,000 866,000 2,500,000 65,444 70,000 135,444 29,171 - 39,711 106,273 •7319 6,038 - 6,038 6,038 _ 7320 Plant Energy_Optimiiation 390,230 327,770 376,000 703,770 664,059 _ 7322 Fire Protection System Ph. 2 Equipment Replacement FY 15 -FY 24 338,017 501,983 391,677 (194,774) 360,000 300,000 5,644,000 100,000 _ 400,000 1,075,000 861,983 24,219 837,764 _ 7326 474,323 2,694,774 691,677 83,751 607,926 _ _7327 7328 Headwork's Screening Upgrade 5,449,226 1,138,322 4,310,904 Influent Pump Electrical improvements - - - J241,405 3,153 100,000 641,405 - 21,578 100,000 619,827 _ _ 7329 MHF Burner Upgrade 370,000 f f 128,595 7330 Piping Renovation Phase 9 241,000 237,847 1,078,153 87,402 990,751 _ 7339 T. Plant Control System 1/0 Replacement 320,000 105,340 214,660 150,000 364,660 35,565 329,095 _ 7341 WC/Grayson Creek Levee Rehab 150,000 2,350,000 - _ _ - 2_,235,25_4 - 150,000 100,000 250,000 2,739,746 300,000 800,000 - 250,000 _ 7348 Solids Handling Facility Improvements 11.4,746 - 2,625,000 802,661 - 1,937,085 _ 7349 1 Aeration & Energy Upgrade Mechanical & Concrete Renovation UV Disinfection Upgrades 300,000 560,000 300,0_00 754,586 7351 - - - - - 240,000 45,414 - 400,000 - 400,000 - 400,000 _ _7352 _ 7353 Outfall Improvements Ph. 7 - - - 100,000 100,000 - 100,000 7354 7355 7357 TP Security Improvements Odor Control Upgrade Ph. 1 Plant Wide Instrumentation Upgrade - - - - - 87,000 150,000 100,000 87,000 150,000 - - _ 87,000 150,000 _ - - 100,000 - 100,000 _ _ 7358 Innovation Bioenergy Demo 7359 Solids Conditioning Bldg. roof replacement 7360 Existing Plant Facility Drawing 7362 POB Seismic Upgrades 736_3 Treatment Plant Planning 7364 'TP Safety Enhancement Ph. 5 Rounding L 200,00_0 1 200,000 - 200,000 _ - - - - - Y _ 500,000 500,000 15,230 484,770 i 100,000 400,000 450,000 100,000 2,793 5,208 _ 90,650 97,207 400,000 _ _ 394,792 359,350 100,000 8 _ - - 450,000 - - - 100,000 100,000 J 'Total FY 2017-18 TP Amount $ 15,997,774 12,659,512 3,338,262 18,045,000 240,000 21,623,262 3,822,211 17,801,059 ' Italic Projects open but not in CIB for 17/18 , f N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Pro)ect report - FY 17 18 Oct 17 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 149 of 219 Page 19 of 33 PROGRAM /GM185L4-modified in Excel _ CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 10/31/2017 _ ACCOUNTING PERIOD 4/2018 PROJ NO PROJECT _. .:8:......._ ..... . ........ ..C(A-8 TOTAL TOTAL D FY 2017-18 BUDGET F (C+D+E) APPROVED EXPENDITURES FY 2017-18 G H (F -G) TOTAL TOTAL SPENTIN REMAINING BUDGET FY 2017-18 FY 2017-18 BUDGETS PYS (THRU HE 16-17) EXPENDITURES PYS (THRU HE 16-17) PROJECT CARRY -FORWARD APPROVED BUDGET ADJUSTMENTS FY 2017-18 _ PROJECT TITLE TYPE GI General Im rovements General_ Security and Access _ GDI Treatment Plant 8207 8227 $ 127,616 106,224 21,392 67,000 88,392 1,188 87,204 265,000 252,235 12,765 160,000 172,765 27,081 145,684 8230 Capital Legal Services 138,665 132,383 6,282 20,000 26,282 (6,666) 32,948 f 8236 District Easements 158,047 157,210 837 50,000 50,837 3,318 47,519 8238 Asset Management 2,019,185 2,029,216 (10,031) 950,000 939,969 88,572 851,397 8240 IT Development 2,418,794 1,612,282 806,512 730,000 1,536,512 38,152 1,498,360 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 1,256,856 18,801 1,238,055 8247 Property & Building Improvements - - - 400,000 400,000 58,593 341,407 _ 8248 Cyber Security - - - 75,000 75,000 - 75,000 8516 District Equipment Acquisition 526,000 521,511 4,489 150,000 154,489 377 154,112 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 - i N:\Accounting\GMTEMPS\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Oct 17 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 150 of 219 Page 20 of 33 PROGRAM /GM38SL4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET PERIOD ENDING: 10/31/2017 REPORT _ ACCOUNTING _ PERIOD 4/2018 PROJECT TOTAL C(A-Ba TOTAL FY 2017-18 E _ BUDGET ADJUSTMENTS FY 2017-18 F (C+D+E) APPROVED _EXPENDITURES FY 2017-18 G TOTAL SPENT IN FY 2017-18 H (F -G) TOTAL REMAINING BUDGET FY 2017-18 _ _ PROJ BUDGETS EXPENDITURES PROJECT APPROVED NO PROJECT TITLE PYS (THRU HE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET 7306 Zone 1 Recycled Water 467,894 55,000 - 459,282 8,612 30,000 38,612 20,194 3,125 18,418 — 7346 Surge Analysis 16-17 - 55,000 100,000 155,000 151,875 330,000 7361 – Filter Plant Improvments - 330,0DO 330,000 - Rounding 0 (1) Total FY 2016-17 RW Amount $ 522,894 9=02 63,612 460,000 523,612 23,319 f ,292 CONTINGENCY - ALL PROGRAMS 1,500,000 (418,371) 1,081,629 1,081629 GRAND TOTAL $ 47,502,241 43,004,682 4,497,559 41,974,000 46,471,559 9,405,088 37,066,471, N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Oct 17 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 151 of 219 Page 21 of 33 FY 17-18 CAPITAL BUDGET TRANSFERS -Starting Balance PERIOD ENDING: 9/30/2017 PROJ. # PROJECTS _ Position Paper 8/3/17 GM 10/20/17 TOTAL -Contingency 240,000 178,371 1,500,000 7351 Mechanical & Concrete Renovations 240,000 17/18 Contingency _ 8412 Pleasant Hill Grayson Creek Trunk Sewer 178,371 Contingency (240,000) (178,371) (418,371) (418,371) 1,081,629117/18 Balance Contingency- Ending November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 152 of 219 Page 22 of 33 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Sewer Fund (Capital) Spending FY 17-18 $13,243,658 $9,405,088 July August October -Projected* -Actu :olumnl July August September October Irojected* $ 2,466,069 $ 5,236,547 $ 9,495,373 $ 13,243,658 4ctual 1,023,093 2,820,219 6,421,043 9,405,088 *Projected - Current year budget allocated by month based on historical spending in previous 2 year! November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 153 of 219 Page 23 of 33 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS OCTOBER, 2017 (4) 38,349,604 44,500,000 (6,000,000) 38,500,000 38,491,787 100.00% 37,773.91 108,234.74 146,008.65 (3) (5) 1,852.83 9,195.86 11,048.69 39,626.74 117,430.60 157,057.34 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2017 was 01.140%. (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 1.047%. (4) The market value of the portfolio on October 31, 2017 was $38,491,787. 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 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 154 of 219 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) 13,500,000 19,500,000 (6,000,000) 13,500,000 13,518,612 35.06% 16,569.04 68,584.70 85,153.74 914 US Govt T -Bill 12122116 12107117 36 0.84 4,960,139 5,000,000 5,000,000 4,995,100 12.99% 3,530.56 10,477.79 14,008.35 915 US Govt T -Bill 12/22116 12/07117 36 0.84 4,960,139 5,000,000 5,000,000 4,995,100 12.99% 3,530.56 10,477.79 14,008.35 916 US Gov't T -Bill 12122116 12/07117 36 0.84 4,960,139 5,000,000 5,000,000 4,995,100 12.99% 3,530.56 10,477.79 14,008.35 923 Union Bank of CA Comm Pa 09107117 12106117 35 1.18 2,492,625 2,500,000 2,500,000 2,496,895 6.49% 2,540.28 1,966.67 4,506.95 923A Toyota Motor Comm Pa 09107117 12/06117 35 1.21 2,492,438 2,500,000 2,500,000 2,497,190 6.49% 2,604.86 2,016.67 4,621.53 924 Bank of Tokyo Comm Pa 09/07117 12/06117 35 1.25 2,492,188 2,500,000 2,500,000 2,496,895 6.49% 2,690.97 2,083.33 4,774.30 924A BNP Paribas Comm Pa 09107117 12106117 35 1.29 2,491,938 2,500,000 2,500,000 2,496,895 6.49% 2,777.08 2,150.00 4,927.08 (4) 38,349,604 44,500,000 (6,000,000) 38,500,000 38,491,787 100.00% 37,773.91 108,234.74 146,008.65 (3) (5) 1,852.83 9,195.86 11,048.69 39,626.74 117,430.60 157,057.34 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2017 was 01.140%. (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 1.047%. (4) The market value of the portfolio on October 31, 2017 was $38,491,787. 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 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 154 of 219 Page 25 of 34 Page 24 of 33 _ &k% F Central Contra Costa Sanitary District Report Generated on Nov 13 2017 9 29 59 AM Balance Sheet Fund: 002 - SEWER CONSTRUCTION (Capital) October 2017 Fiscal Period 4/2018 Summarized by Account TOTAL ASSETS Current Assets CAD RECEIVABLE r AVAD - ALHAMBRA VLY AR CASH ACCOUNTS r CASH CASH ACCOUNTS ; TEMPORARY INVESTMENTS DUE FROM: DUE FROM DEBT FUND DUE FROM: DUE FROM R;E RECEIVABLE ACCOUNTS i ACCOUNTS RECEIVABLE RECEIVABLE ACCOUNTS! ACCRUED INTEREST AIR RECEIVABLE ACCOUNTS) CAD RECEIVABLE $1 094 047 $1 432 538 $38 500 000 $3 105 753 $42 186 124 $79113 $16 569 $201.762 Current Assets $86,615,906 Net Property, Plant and Equipment FIXED ASSETS • C I P. 1 CONSTRUCTION N PROGRESS $9405105 Net Property, Plant and Equipment $9,405,105 TOTAL ASSETS $96,021,011 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE CURRENT LIABILITIES I ACCOUNTS PAYABLE CURRENT LIABILITIES I PROJECT RETENTION PAYABLE CURRENT LIABILITIES I REFUNDABLE CONST BONDS DUE TO: DUE TO DEBT FUND DUE TO DUE TO RIE LIABILITIES r UNEARNED INTEREST ($4.033) ($739,400) ($937.979) (5197,725) ($64673) ($16 713,538) ($23.683) Total Liabilities ($18,681,029) Total Fund Equity EXPENDITURE SUMMARY / TRANSFER TO CIP ($9 405.105) FUND EQUITY I AVAILABLE FUND BALANCE (572,405,401) FUND EQUITY I EXPENDITURE SUMMARY $9,405.105 YEAR TO DATE REVENUES / REVENUE SUMMARY ($4,934,581) Total Fund Equity ($77,339,982) TOTAL LIABILITIES AND FUND EQUITY ($96.021,011) November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 155 of 219 Page 25 of 33 Central Contra Costa Sanitary District Revenue Report MTD Fund: 003 - SELF-INSURANCE October 2017 Fiscal Period 4/2018 Report Generated on Nov 13, 2017 919:18 AM Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Other $5582 $5.996 7 4% $607.328 $607.988 i 1'.. $727.000 $119.012 83 6' Total Revenue $5,582 $5,996 7.4% $607,328 $607,988 0.1% $727,000 $119,012 83.6% November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 156 of 219 Page 26 of 33 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE Report Generated on Nov 13, 2017 9:22:48 AM October 2017 Fiscal Period 04/2018 i $30,000 I $20,000- $10,000 - ❑ Penod Budget ❑ Penod Actual 000 $600,000 $400,000 I I $200,000 1 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $17,234 $12,890 $695496 $547,232 $148,264 Totals $30,124 $17,234 $12,890 $695,496 $547,232 $148,264 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 157 of 219 ❑ YTD Budget ❑ YTD Actual Page 27 of 33 jjj&W Central Contra Costa Sanitary District wi n nnnnnnnnnnnnnnnnniwnnni PrO100117g health the ro pLiblic and environment Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE October 2017 Fiscal Period 0412018 Report Generated on Nov 13, 2017 9.22 48 AM Department: Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance 1% Annual BudgetCategory ."I INSURANCE & OTHER EXP $1,375 $9,687 ($8,312) -604.5% $580,500 $540,860 $39,640 6.8% $591,500 91.4% GENERAL & AUTO LIABILITY $28,749 $7.547 $21,202 73.7% $114,996 $7,773 $107,223 93.2% $345,000 2.3% EMP RELATED & POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1,401 0.0% $0 0.0% Total Expenses $30.124 $17:234 $12,890 42.8°1 $695,496 $547,232 $148,264 21.3% $936,500 58.4% Color Key: 0 to 10% over budget > 10% over budget M November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 158 of 219 Page 28 of 33 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER, 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) 6,500,000 6,500,000 6,600,000 6,608,961 100.00% 6,293.42 16,971.73 23,265.15 (3) 6,600,000 6,500,000 0 6,500,000 6,508,961 100.00% 6,293.42 16,971.73 23,265.15 (2) (297.44) (297.44) 5,995.98 16,971.73 22,967.71 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of October, 2017 was 1.140%. (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 1.140%. (4) The market value of the portfolio on October 31, 2017 was $6,508,961. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 159 of 219 Page 30 of 34 Page 29 of 33 Central Contra Costa Sanitary Disd'ict Report Generated on Nov 13 2017 9 29 59 AM Balance Sheet Fund: 003 - SELF-INSURANCE October 2017 Fiscal Period 412018 Summarized by Account TOTAL ASSETS Current Assets CASH ACCOUNTS +CASH CASH ACCOUNTS + TEMPORARY INVESTMENTS DUE FROM 'DUE FROM RiE RECEIVABLE ACCOUNTS; ACCRUED INTEREST AIR Cumnt Assets TOTAL ASSETS TOTAL LIABILITIES AND FUND EQUITY $237378 $6 500 000 $585000 56.293 $7,328,672 $7.328,672 Total Liabilities CURRENT LIABILITIES ACCOUNTS PAYABLE ($7,4681 CURRENT LIABILITIES I GASB10 ACTUARIAL RESERVE ($807.079) DUE TO I DUE TO RIE ($594.687) Total Liabilities ($1,409,234) Total Fund Equity FUND EQUITY I EMPLOYMENT.iPOLLUTION RISK ($5.000.000) FUND EQUITY + EXPENDITURE SUMMARY $547.232 FUND EQUITY + iNS PREMSICLAIMSILAWSUITS (5858,683) YEAR TO DATE REVENUES! REVENUE SUMMARY ($607.988) Total Fund Equity ($5,919,438) TOTAL LIABILITIES AND FUND EQUITY ($7,328.672) November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 160 of 219 Page 30 of 33 Central Contra Costa Sanitary District Protecting Public health alld the environlylent Revenue Report MTD Fund: 004 - DEBT SERVICE October 2017 Fiscal Period 412018 Report Generated on Nov 13, 2017 9.19 18 AM Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Other $0 $0 0 0� - $0 $0 0.0"Y. , $3.819.099 $3,819,099 0 01/ Total Revenue $0 $0 0.0% $0 $0 0.0°A $3,819,099 $3,819,099 0.0% November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 161 of 219 Page 31 of 33 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004 - DEBT SERVICE October 2017 Fiscal Period 04/2018 Report Generated on Nov 13, 2017 9:22.48 AM L1 Totals d Budget $250000 d Actual 4 i $200.000 $150,000 $100,000 $50,000 So Period Budget Period Actual Period Variance $0 $0 $0 $0 $0 $0 YTD Budget YTD Actual YTD Variance $214,517 $214,517 $0 $214,517 $214,517 $0 November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 162 of 219 ❑ YTD Budget ❑ YTD Actual Page 32 of 33 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004 - DEBT SERVICE October 2017 Fiscal Period 0412018 Report Generated on Nov 13, 2017 9:22:48 AM Department: INTEREST EXPENSE $0 Total Expenses $0 Total Expenses $6,935,724 $0 $0 0.0% $214,517 $0 S:0 0.0% $214,517 $6,635,224 $300,500 4.3% $30,809,484 $214,517 $0 $214,517 $0 $28,527,417 $2,282,067 0,0°% $1,231,722 17.4% 0.0% $1,231,722 17.4°% 7.4% $91,881,809 31.0°% Color Key: 0 to 10%, over budget > 10% over budget M November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 163 of 219 Page 34 of 34 Page 33 of 33 Central Contra Costa Sanitary District Balance Sheet Fund: 004 - DEBT SERVICE October 201 7 Fiscal Period 4/2018 Summarized by Account Report Generated an Nov 13 2017 9 29 59 AM TOTAL ASSETS Current Assets DUE FROM: DUE FROM S'C $64673 L T DEBT ACCOUNTING 'DEPOSIT WITRUSTEE RESERVE $4 856 450 L T DEBT ACCOUNT NG REVENUE BOND RESERVE CASH ($1161 RECEIVABLE ACCOUNTS! ACCRUED INTEREST AIR $10548 Current Assets $4,931,555 TOTAL ASSETS $4,931,555 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES RECYCLED WATER LOAN ($182377. DUE TO • DUE TO SIC ($3 105 7531 LT DEBT ACCOUNTING BOND ACR NTEREST PAYABLE $0 L T DEBT ACCOUNTING ' BONDS PAYABLE ($29 095 000) Total Liabilities ($32,383,130) Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE $27,237,057 FUND EQUITY I EXPENDITURE SUMMARY $214.517 Total Fund Equity $27,451,575 TOTAL LIABILITIES AND FUND EQUITY ($4,931,555) November 21, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 164 of 219