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Home My WebLink About03.b. Review November 2017 Financial Statements and Investment ReportsPage 1 of 35 Item 3.b. AOL Central Contra Costa Sanitary District December 19, 2017 TO: FINANCE COMMITTEE FROM: CHRISTOPHER THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: THEAVASSALLO, FINANCE MANAGER PHILIP R. LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW NOVEMBER 2017 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Staff has added a percentage variance column on the O&M and Sewer Construction Fund variance analysis pages. Also, there is a new page added for tracking several O&M project expenses. 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. November 2017 Financial Statements and Investment Reports December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 44 of 181 Page 1 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT December 11, 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLOC s?? FROM: JAMIE KING n. dl,, Y7 SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending November, 2017: YTD YTD Fav/(Unfav) Variance 2.8% Expenses are typically lower in the beginning of the year. Some positions O & M Revenues: Budgeted Actual Variance % Explanation Chemicals 600,020 410,492 189,528 Total $ 2,490,041 $ 2,919,321 $ 429,280 17.2% Higher than budgeted due to direct billing revenue higher than anticipated. O & M Expenses (vanances>$100K): Total Labor Charges 27,851,175 27,074,334 776,841 2.8% 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 600,020 410,492 189,528 31.6% Actual chemical shipments occur sporadically versus a budget which is evenly spread out throught the fiscal year resulting in variances. Utilities 1,756,133 1,513,678 242,455 13.8% Delay in invoices. November invoices not reflected in the financials. Repairs & Maintenance 1,959,120 1,562,531 396,589 20.2% Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional & Legal Services 334,790 80,273 254,517 76.0% Due to delay in legal invoices. Outside Services 1,388,751 921,598 467,153 33.6% Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 1,129,235 905,207 224,028 19.8% Lower than budgeted fiscal year expense thus far for Public Agency Fees, Public Information, Outside Organization Fees, Tech Training and Professional Expense Reimbusement. All Other 1,842,430 1,691,285 151,145 8.2% Hauling & Disposal and Materials & Supplies lower in multiple account categories thus far in the fiscal year. Total $36,861,654 $34,159,398 $ 2,702,256 7.3% December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 45 of 181 Page 2 of 34 Central Contra Costa Sanitary District Protecting Public hLalth and the eflvironmenl Revenue Report MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 5/2018 Report Generated on Dec 11, 2017 1055:39 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 $17,700 152.9% $35,000 $43,139 23.3% $853,000 $809,861 5.1% Sewer Service Charges $11,942 $52592 340.4% $1,156.110 $1,521,421 31.6% $75,220.700 $73,699,279 20% Other $230.511 $282,401 22.5% $1,298,931 $1,354.761 4.3% $3385,000 $2,030,239 400% Total Revenue $249,453 $352,693 41.4% $2,490,041 $2,919,321 17.2% $94,658,700 $91,739,379 3.1% December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 46 of 181 Page 3 of 34 -AKOW f Central Contra Costa Sanitary District nn nn°i w w� Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 0512018 Report Generated on Dec 11, 2017 10 5414 AM $40.000,000 00 $35,000,000.00 $30,000,000.00 $25,000,000.00 $20,000,000.00 $15,000,000 00 $10.000.000.00 $5,000,000.00 $0,00 ,654 -$21,147,677 $1068,321 $8.182.586 Jul(1) 2017 Aug(2) 2017 Sep(3) 2017 Oct(4) 2017 Nov(5) 2017 Fiscal Periods December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 47 of 181 - Budget Actual Page 4 of 34 Central Contra Costa Sanitary District Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE (O&M) Report Generated on Dec 11, 2017 10:54:14 AM November 2017 Fiscal Period 0512018 Category Period Budget SALARIES & WAGES $2,899,767 EMPLOYEE BENEFITS $2,691,880 CAPITALIZED ADM OVERHEAD ($331,012) DIRECTOR FEES & EXPENSES $14,052 CHEMICALS $105,964 UTILITIES $382,060 REPAIRS & MAINTENANCE $421.624 HAULING & DISPOSAL $85,326 PROFESSIONAL & LEGAL SERV $66,458 OUTSIDE SERVICES $334,330 SELF-INSURANCE EXPENSE $0 MATERIALS & SUPPLIES $166,908 OTHER EXPENSES $124,826 Total Expenses $6,962,183 Period Actual Period Variance % YTD Budget $2852.836 $46,931 1.6% $14.498.835 $2,531,680 $160,200 6.0% $15,007,400 ($310.696) ($20,316) 6.1% ($1655,060) $11,845 $2,207 15.7% $70,260 $63,565 $42,399 40.0% $600,020 $315,946 $66,114 17.3% $1,756,133 $351,106 $70,518 16.7% $1,959,120 $106,751 ($21,425) -251% $396,630 $11947 $54,511 82.0% $334,790 $227,164 $107,.166 32.1% $1,388,751 $0 $0 0.0% $585,000 $150,125 $16,783 10.1% $790,540 $81,440 $43,386 34.8% $1,129,235 $6,393,709 $568,474 8.2% $36,861,654 YTD Actual YTD Variance % Annual % Budget $14,084,368 $414,467 2.9% $34,797,628 40.5% $14,466,505 $540,895 3.6% $36,752,619 39.4% ($1,476,558) ($178,502) 10.8% ($3,972,203) 37.2% $63.422 $6,838 9.7% $168,631 37.6% $410,493 $189,527 31.6% $1,482,000 27.7% $1.513.680 $242,453 13.8% $4,639,790 32.6% $1,562,532 $396,588 20.2% $5,299,754 29.5% $341,150 $55,480 14.0% $1,023,975 33.3% $80.274 $254,516 76.0% $807,600 9.9% $921,594 $467,157 336% $3,452,717 26.7% $585,000 $0 0.0% $585,000 100.0% $701,714 $88,826 11.2% $2,059,325 34.1% $905,202 $224,033 198% $2.616.751 346% $34,159,376 $2,702,278 7.3% $89,713,587 38.1% Color Key: 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 48 of 181 Page 5 of 34 ' Central Contra Costa Sanitary District I Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 05/2018 Report Generated on Dec 11, 2017 10:50:18 AM $2,500.000 $2.000.000 $1,500,000 I $1.000,000 i $500,000 0-111 Q �1'(0e� 5-111 ��G.tG�� ADMINISTRATION ENGINEERING COLLECTION SYSTEM OPS. PLANT OPERATIONS PUMP STATIONS RECYCLED WATER Totals ❑ Penod Budget $12.000000 ❑ Penod Actual $10,000000 $8.000,000 I $6,000,000 j $4.000,000 $2.000,000 $o \GO��EG�\GQ�C OQE ell��GyG�'E�� Period Budget Period Actual Period Variance $1,805,947 $1,483,101 $322,846 $1,428,347 $1,399,065 $29,282 $1,179,629 $1,114,340 $65,289 .$2,198,663 $2,073,165 $125,498 $243,308 $242,821 $487 $106,289 $81,217 $25,072 $6,962,183 $6,393,709 $568,474 December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 49 of 181 YTD Budget YTD Actual YTD Variance $11,318,286 $10,062,184 $1,256,102 $7,148,431 $6,731,414 $417,017 $5,772,145 $5,395,992 $376,153 $10,924,807 $10,530,394 $394,413 $1,178,540 $1,057,070 $121,471 $519,445 $382,323 $137,122 $36,861,654 $34,159,376 $2,702,278 ❑ YTD Budget ❑ YTD Actual j Page 6 of 34 Color Key: 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 50 of 181 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 0512018 Report Generated on Dec 11. 2017 10:50:18 AM Department ADMINISTRATION Budget PeriodPeriod Period Actual - YTD Budget . Actual YTD Variance % Annual % SALARIES & WAGES $588,695 1116111&. $509,903 $78,792 13.4% $2.943,475 $2,644,283 $299,192 10.2% Budget $7,064,444 4 37.4% EMPLOYEE BENEFITS $906,126 $749,500 $156,626 17.3% $6,078.630 $5.548,453 $530,177 8.7% $15,322,061 36.2% CAPITALIZED ADM OVERHEAD ($3,980) ($3,543) ($437) 11.0%° ($19,900) ($18.040) ($1,860) 9./0 3 ($47,770) o 37./08 DIRECTOR FEES & EXPENSES $14,052 $11,845 $2,207 15.7% $70,260 $63,422 $6,838 9.7% $168,631 37.6% UTILITIES $12,203 $9,987 $2,216 18.2% $61,015 $49,995 $11.020 18.1% $146,440 34..1% REPAIRS & MAINTENANCE $62,291 $79,392 ($17,101) -27.5% $431,455 $399.075 $32,380 7.5% $987,550 40.4% PROFESSIONAL & LEGAL SERV $49,878 $11,947 $37,931 76.0% $251,890 $88,533 $163,357 649% $608,600 14.5% OUTSIDE SERVICES $115.687 $57,587 $58,100 50.2% $608,035 $494,792 $113,243 18.6% $1,587,100 31.2% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 100.0% MATERIALS & SUPPLIES $11,230 $4,628 $6,602 58.8% $56,150 $34,126 $22,024 39.2% $190.825 17.9% OTHER EXPENSES $49,765 $51,857 ($2,092) 4.2% $252,276 $172.546 $79,730 31.6% $648,985 26.6% ADMINISTRATION Total Expenses $1,805,947 $1,483,101 $322,846 17.9% $11,318,286 $10,062,184 $1,256,102 11.1% $27,261,866 36.9% Color Key: 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 50 of 181 Page 7 of 34 Color Key 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 51 of 181 Central Contra Costa Sanitary District Protecting public health and the environmenf Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 05/2018 Report Generated on Dec 11, 2017 10 50 18 AM Department: ENGINEERING Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance Annual BudgetCategory % SALARIES & WAGES $824,553 $803,790 $20,763 2.5% $4,122,765 $4,010,894 $111,871 2.7% $9,894,696 40.5% EMPLOYEE BENEFITS $604,832 $588,247 $16,585 2.7% $3,024,160 $2,964,265 $59,.895 2.0% $7.258,451 40.8% CAPITALIZED ADM OVERHEAD ($299,122) ($287,626) ($11,496) 3.8% ($1,495,610) ($1,369,860) ($125,750) 8.4% ($3,589,475) 38.2% UTILITIES $15,265 $14,078 $1,187 7.8% $76,325 $63,915 $12,410 16.3% $183,200 349% REPAIRS & MAINTENANCE $14,405 $3,233 $11,172 77.6% $72,025 $26,817 $45,208 62.8% $172,900 15.5% HAULING & DISPOSAL $39,576 $77,918 ($38,342) -96.9% $167,880 $161.962 $5,918 3.5% $474,925 34.1% PROFESSIONAL & LEGAL SERV $14,248 $0 $14,248 100.0% $71,240 $6.810 $64,430 904% $171,000 4.0% OUTSIDE SERVICES $161,916 $161,773 $143 0.1% $517,956 $346,656 $171.300 33.1% $1,184,767 29.3% MATERIALS & SUPPLIES $31.530 $33,343 ($1,813) -5.7% $152,650 $118.614 $34,036 22.3% $378,450 31.3% OTHER EXPENSES $21,144 $4,308 $16,836 79.6% $439,040 $401,341 $37,699 8.6% $905,423 44.3% ENGINEERING Total Expenses $1,428,347 $1,399,065 $29,288 2.1% $7,148,431 $6,731,414 $417,017 5.8% $17,034,337 39.5% Color Key 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 51 of 181 Page 8 of 34 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 05/2018 Report Generated on Dec 11, 2017 10:50:18 AM Department COLLECTION SYSTEM OPS. BudgetCategory Period .. YTD Budget SALARIES & WAGES $513,691 $521,659 ($7,968) -1.6% $2,568,455 $2,552,210 $16,245 0.6% Budget $6,164,374 414% EMPLOYEE BENEFITS $428,305 $415,240 $13,065 3.1% $2,141,525 $2111.566 $29,959 1.4% $5,140,009 411% CAPITALIZED ADM OVERHEAD ($4,373) ($4,287) ($86) 2.0%o ($21,865) ($12.468) ($9,397) 43.% 0 ($52,482) ° 23.8/0 UTILITIES $11,865 $9,524 $2,341 19.7% $59,325 $53.812 $5,513 9.3% $142,400 37.8% REPAIRS & MAINTENANCE $135,356 $101,332 $34,024 25.1% $569,780 $305,380 $264,400 46.4% $1,624,304 18.8% HAULING & DISPOSAL $10.916 $7,163 $3,753 34.4% $54,580 $38.862 $15,718 28.8% $131,000 29.7% PROFESSIONAL & LEGAL SERV $625 $0 $625 100.0% $3,125 ($2,435) $5,560 1779% $7.500 -32.5% OUTSIDE SERVICES $9,215 $455 $8,760 95.1% $46.075 $31,318 $14,757 32.0% $110,600 28.3% MATERIALS & SUPPLIES $62,456 $54,089 $8,367 13.4% $293,280 $270,714 $22,566 7.7% $749,550 36.1% OTHER EXPENSES $11.573 $9,168 $2,405 208% $57,865 $47.035 $10,830 18.7% $138,958 33.8% COLLECTION SYSTEM OPS. Total $1.179.629 $1,114,340 $65,289 5.5% $5,772,145 $5,395,992 $376,153 6.5% $14,156,213 38.1% Expenses Color Key: 0 to 10°% over budget > 10% over budget = December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 52 of 181 Page 9 of 34 PLC. Contra Costa Sanitary District Protecting pillific heigth mid the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 05/2018 Report Generated on Dec 11, 2017 10:50:18 AM Department: PLANT OPERATIONS Category Period Budget Period Actual Period Variance IL YTD Budget YTD Actual YTD Variance 1/1 Annual % SALARIES & WAGES $858,322 $902,639 ($44,317) -5.2% $4.291,610 $4,310,249 ($18,639) -04% ..- $10,299,997 41.8% EMPLOYEE BENEFITS $668,532 $691,223 ($22,691 ) -3.4% $3,342,660 $3,410,903 ($68,243) o. -20 0 $8,023,023 o 42.5/0 CAPITALIZED ADM OVERHEAD ($23,537) ($15,240) ($8,297) 35.3% ($117,685) ($76,189) ($41.496) 353%($282,476) ($282,476) 0 27./o CHEMICALS $73,965 $54,907 $19,058 25.8% $440,025 $302,355 $137,670 31.3% $1,098,000 27.5% UTILITIES $285,799 $223,072 $62,727 21.9% $1,274,828 $1,096,453 $178,375 14.0% $3,484,600 31.5% REPAIRS & MAINTENANCE $180,799 $128,165 $52,634 29.1% $774,995 $773,873 $1.122 0.1% $2,169,700 35.7% HAULING & DISPOSAL $34.101 $20,158 $13,943 40.9% $170,505 $136,296 $34,209 20.1% $409,250 33.3% PROFESSIONAL & LEGAL SERV $541 $0 $541 1000% $2,705 ($239) $2,944 1088% $6,500 -3.7% OUTSIDE SERVICES $23,956 $2.000 $21.956 91.7% $115,905 $35,813 $80,092 69.1% $287,550 12.5% MATERIALS & SUPPLIES $57,738 $56,932 $806 1.4% $268,690 $273,327 ($4,637) -1.7% $693,000 39.4% OTHER EXPENSES $38,447 $9,310 $29,137 758% $360,569 $267,553 $93,016 25.8% $833,590 32.1% PLANT OPERATIONS Total Expenses $2,198,663 $2,073,165 $125,498 5.7% $10,924.807 $10,530,394 $394.413 3.6% $27,022.734 39.0% Color Key: 0 to 10% over budget > 10% over budget = December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 53 of 181 Page 10 of 34 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 0512018 Report Generated on Dec 11, 2017 10:50.18 AM Department: PUMP STATIONS Period Budget Period Actual Period Variance % YTD Budget YTD Actuai YTD Variance % Annual % SALARIES & WAGES $79,751 $81,226 ($1,475) -1.8% $398755 $403,790 ($5,035) -1 3°Io BudgetCategory $957,027 42.2% EMPLOYEE BENEFITS $56,211 $62,198 ($5,987) -10.7% $281,055 $310,845 ($29,790) = $674,547 461% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 00% CHEMICALS $25,000 $6,472 $18,528 74.1% $125,000 $68,494 $56,506 45.2% $300,000 22.8% UTILITIES $42,345 $43,648 ($1,303) -3.1% $211,725 $184,905 $26,820 12.7% $508,150 36.4% REPAIRS & MAINTENANCE $26,358 $38.985 ($12,627) -47.9% $98,790 $57,387 $41,403 41.9% $316,300 18.1% HAULING & DISPOSAL $733 $1.512 ($779) -106.2%° $3,665 $4.029 ($364) -9./0 9 $8,800 o 45./°8 OUTSIDE SERVICES $6,683 $850 $5,833 87.3% $28,415 $7,230 $21,185 74.6% $80,200 9.0% MATERIALS & SUPPLIES $3,466 $1,134 $2,332 67.3% $17.330 $4,665 $12,665 73.1% $41,600 11.2% OTHER EXPENSES $2,761 $6,798 ($4,037) -146.2% $13,805 $15,724 ($1.919) ® $33,171 47.4% PUMP STATIONS Total Expenses $243,308 $242,821 $487 0.2% $1,178,540 $1,057,070 $121,471 10.3% $2,919,795 36.2% Color Key: 0 to 10% over budget > 10% over budget = December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 54 of 181 Page 11 of 34 Central Contra Costa Sanitary District Protcctingpublic heaith aria the enviroIH77011f Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 05/2018 Report Generated on Dec 11, 2017 10:50:18 AM Department: RECYCLED WATER SALARIES & WAGES $34,755 $33.620 $1,135 3.3% $173,775 $162,942 $10,833 6.2% $417,090 39.1% EMPLOYEE BENEFITS $27,874 $25,274 $2,601 9.3% $139,370 $120,475 $18,895 136% $334,528 36.0% CHEMICALS $6,999 $2,186 $4,813 68.8% $34,995 $39,644u ($4,649) $84,000 47./02 UTILITIES $14,583 $15,637 ($1,054) -7.2% $72,915 $64,599 $8,316 11.4% $175,000 36.9% REPAIRS & MAINTENANCE $2.415 $0 $2.415 100.0% $12,075 $0 $12,075 100.0% $29,000 0.0% PROFESSIONAL & LEGAL SERV $1,166 $0 $1,166 100.0% $5,830 ($12,395) $18,225 312.6% $14,000 -885% OUTSIDE SERVICES $16,873 $4,500 $12,373 73.3% $72,365 $5,786 $66,579 92.0% $202,500 2.9% MATERIALS & SUPPLIES $488 $0 $488 100.0% $2,440 $268 $2,172 89.0% $5,900 4.5% OTHER EXPENSES $1,136 $0 $1,136 100.0% $5.680 $1,004 $4,676 82.3% $56,624 1.8% RECYCLED WATER Total Expenses $106,289 $81,217 $25,072 23.6% $519,445 $382,323 $137,122 26.4% $1,318,642 29.0% Color Key: 0 to 10% over budget > 10% over budget = December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 55 of 181 Page 13 of 35 Page 12 of 34 Central Contra Costa Sanitary District Balance Sheet Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 5/2018 Summarized by Account Report Generated on Dec 11 2017 10 42 57 AM TOTAL ASSETS Current Assets CASH ACCOUNTS, CASH $473864 CASH ACCOUNTS + PAYROLL CLEARING $20000 CASH ACCOUNTS + PETTY CASH $3400 DUE FROM.; DUE FROM S.'C $17.645327 DUE FROM DUE FROM S.: $594.687 INVENTORY r SUPPL=ES & MATERIAL INV $2 171 099 PREPAID ACCOUNTS PREPAID CAFETERIA PLAN $46 104 PREPAID ACCOUNTS: PREPAID EXPENSES $968629 PREPAID ACCOUNTS: PREPAID INSURANCE $1780 PREPAID ACCOUNTS, PREPAID RETIREMENT $12 763 606 RECEIVABLE ACCOUNTS / AIR -SSC DIRECT BILL $690248 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $375114 RECEIVABLE ACCOUNTS/ ACCOUNTS RECEIVABLE -COBRA $2.764 RECEIVABLE ACCOUNTS / COMPUTER PURCHASE PROGRAM $13,053 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100,243 RECEIVABLE ACCOUNTS / OVERTIME INSPECTION A/R $7,041 Current Assets $35,876,960 Net Property, Plant and Equipment CONTRIBUTED FIXED ASSETS I ACC DEPR-CONTRIB ASSETS ($59,361..001) CONTRIBUTED FIXED ASSETS / CONTRIBUTED SEWER LINES $157,791.729 FIXED ASSETS - C I P I CONSTRUCTION IN PROGRESS $33308571 FIXED ASSETS / ACC DEPR-BUILDINGS ($12-076,506) FIXED ASSETS I ACC DEPR-FURN & EQUIP ($9,260,262) FIXED ASSETS / ACC DEPR-OUTFALL ($3,616,981) FIXED ASSETS I ACC DEPR-PUMPING STATIONS (533.104.637) FIXED ASSETS / 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 /ACCUM DEPRC RELY WATER ($8,866,352) FIXED ASSETS I BUILDINGS $44 238 508 FIXED ASSETS / FURNITURE & EQUIPMENT $14-012834 FIXED ASSETS I INTANGIBLE ASSETS $4,941,707 FIXED ASSETS / LAND $17,320,570 FIXED ASSETS / OUTFALL SEWERS $11,371,574 FIXED ASSETS I PUMPING STATIONS $57,278.141 FIXED ASSETS / RECY WATER INFRASTRUCTURE $20,292.366 FIXED ASSETS I SEWAGE COLLECTION FACT- $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 $668,329,591 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE ($4546) CURRENT LIABILITIES I ACCOUNTS PAYABLE (S443820) CURRENT LIABILITIES /ACCRUED COMPENSATED ABS (S4 524 820) CURRENT L'ABILITIES I ACCRUED WAGES PAYABLE ($1153451) ' CURRENT LIABILITIES / CAFETERIA PLAN PAYABLE ($54877) CURRENT LIABILITIES / MISC DEPOSITS/LIABILITIES ($114.931) CURRENT LIABILITIES / OTHER PAYROLL WITHHOLDING ($3.550) CURRENT LIABILITIES / PERMIT CLEARING ($39) CURRENT LIABILITIES / REFUNDABLE DEPOSITS (S34 830) December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 56 of 181 Page 14 of 35 Page 13 of 34 Central Contra Costa Sanitary District Balance Sheet Fund: 001 - RUNNING EXPENSE (O&M) November 2017 Fiscal Period 512018 Summarized by Account Report Generated on Dec 11. 2017 10 42 57 AM CURRENT LIABILITIES! RETIREMENT CONTRIB W/H (51 772 977) CURRENT LIABILITIES • WORKERS' COMP INS PAYABLE $244959 DEF COMP CONTRIB W/H / ICMA ($31957) DUE TO I DUE TO SIC ($46 696 129) DUE TO DUE TO S/I ($585000) LIABILITIES - LONG TERM / PENSION:INFLOW/OUTFLOW ($88 679.765) LIAR LITIES - LONG TERM / POST EMP BENEFIT -PENSION $3 359 000 MEDICAL LIABILITIES / DELTA DENTAL ($278) MEDICAL LIAR-L.T ES / DISABILITY INS ($184) MEDICAL LIABILITIES I HEALTH NET ($3,721) MEDICAL LIABILITIES / KAISER PERMANENTE $0 MEDICAL LIABILITIES / LIFE INS ($47) MEDICAL LIAR LITIES I OCCUPATIONAL HEALTH $1.058 MEDICAL LIABILITIES/POST EMP BENEFIT-OPEB $230,072 REIMBURSEMENT FEES ($54,887) Total Liabilities ($140,324,720) 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 I EXPENDITURE SUMMARY $34.159.376 FUND EQUITY / GENERAL FIXED ASSET GROUP ($190,206.773) FUND EQUITY / STATE & FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES I REVENUE SUMMARY ($2.919,321) Total Fund Equity ($528,004,871) TOTAL LIABILITIES AND FUND EQUITY ($668,329,591) December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 57 of 181 Page 14 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT December 1 ; , 2017 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING �,kj SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending November 30, 2017: S/C Revenues: Total S/C Expenses: Total YTD YTD Fav/(Unfav) Variance Budgeted Actual Variance % Explanation $ 4,025,190 $ 5,526,882 $ 1,501,692 37.3% FY YTD FY % Budget * Actual Remaining Spent $ 46,471,559 $15,524,480 $ 30,947,079 33.4% * Includes 16/17 carry-over ($4.497.559) Received $1,744,407 for capacity fee from Sunset Development for Bishop Ranch City Center project in San Ramon. December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 58 of 181 Page 15 of 34 Central Contra Costa Sanitary District Revenue Report MTD Fund: 002 - SEWER CONSTRUCTION (Capital) November 2017 Fiscal Period 5/2018 Report Generated on Dec 11, 2017 10:55:39 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% $6,000,000 $6,000,000 0.0% Sewer Service Charges $0 $9,765 0.0% $250,000 $282,493 13.0% $13,967,300 $13,684,807 2.0% Other $605,038 $582,534 -3.7% $3.775,190 $5,244.388 38.9% $19,360,500 $14,116,112 27.1% Total Revenue $605,038 $592,300 -2.1% $4,025.190 $5,526,881 37.3% $39,327,800 $33,800,919 14.1% December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 59 of 181 Page 16 of 34 PROGRAM /GM185L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 11/30/2017 ACCOUNTING PERIOD 5/2018 CENTRAL CONTRA COSTA SANITARY DISTRICT PROJECT BUDGETS PYS (THRU FYE 16-17) B TOTAL EXPENDITURES PYS (THRU FYE 16-17) C(A-8) E F (C+D+E) G H (F -G) _." _ TOTAL FY 2017-18 BUDGET_ APPROVED TOTAL TOTAL PROJECT APPROVED ADJUSTMENTS_ EXPENDITURES _ SPENTIN REMAINING BUDGET_ CARRY -FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 _ PROJ NO PROJECT TITLE TYPE CS Collection System $ 24,288,836 24,390,980 (102,144) 17,692,000 1,255,794 3,338,262 18,045,000 240,000 1,197,829 4,277,000 - 63,612 460,000 - 1,500,000 (1,495,794) 18,845,650 7,985,853 _10,859,790 21,623,262 _ 7,222,125 14,401,139 5,474,829 293,067 5,181,759 523,612 23,435 500,176 4,206 - 4,206 TYPE TP Treatment Plant 15,997,774 12,659,512 TYPE GI General Improvements TYPE RW Recycled Water CIB Contingency 6,692,737 5,494,908 522,894 - 459,282 - TOTAL. DISTRICT "8422 A See Footnote under Collection System FY 2017-18 CIB Budget 7,502,241 $ 43,004,682 $ 4,497,559 $ 41,974,000 800,000 42,774,000' $ $ 46,4, 559 ,524,480_. $ 30,947,070 — _ 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 June 1, 2017 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 Nov 17 December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 60 of 181 Page 17 of 34 PROGRAM /GM18SL4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 11/30/2017 ACCOUNTING PERIOD S/2018 CENTRAL CONTRA COSTA SANITARY DISTRICT A_ B C(A-B) 1W D F (C+D+E) G H (F -G) PROJECT BUDGETS TOTAL EXPENDITURES TOTAL PROJECT 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 _ PROJ NO PROJECT TITLE PYS (THRU FYE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD TYPE CS Collect `5941 PS Equipment Piping Replacement _ 5991 PH Sewer Renovation Phase 2_ 6602 South Jackson CAD 6603 North Jackson CAD 8412 PH Grayson Creek Trunk 925,000 - 68,829 183,641 29,074 856,171 68,829 68,829 - 300,000 263,899 36,101 160,000 196,101 12,460 333,867 318,466 15,401 - 77,423 92,824 63,750 - - - 400,000 400,000 400,000 12,721,629 12,869,569 (147,940) 800,000 1,578,371 2,230,431 1,204,408 1,026,023 `8417 Survey Monument Install 250,000 231,550 18,450 - 18,450 4,288 14,162 8419 Collection System Planning LT 670,000 662,077 7,923 200,000 207,923 94,553 113,370 '8420 Development Sewerage 4,371,102 4,190,458 180,644 - 180,644 183,490 (2,846) "8422 WC Sewer Renovation Phase 11 2,369,000 3,003,494 (63_4,494) 1,381,000 746,506 678,533 67,973 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 31720,161 2,501,223 1,218,938_ 8433 S. Orinda Sewer Renovation Phase 6 102,238 51,996 50,242 1,500,000 1,550,242 235,193 1,315,049 8434 Urgent Projects 316,000 244,157 71,843 100,000 171,843 - 171,843 8435 WC Sewer Renovation Phase 12 - - 1,000,000 1,000,000 284,777 715,223 _8436 Moraga/ Crossroads PS Project 450,000 220,855 229,145 850,000 1,079,145 157,997 _ - 921,148 _8437 Martinez Sewer Renovation Phase 5 685,000 681,884 3,116 3,470,000 3,473,116 2,059,231 1,413,885 `8439 Miner Rd Sewer Repairs 2017 95,000 99,565 (4,565) - (4,565) 1,605 (6,170) 8440 Pipe Bursting Contract 17-20 - - 700,000 (400,000) 300,000 - 300,000 8441 CIPP Contract 17-20 300,000 300,000 - 300,000 36,000 197,312_ 75,000 8442 8443 8444 PS Equipment Piping Replacement PH2 36,000 36,000_ 200,000_ 75,000_ 636,000' LG Diameter Pipe line Inspection 200,000 2,688 Force Main Inspection Program 75,000 - 8445 N. Orinda Sewer Renovation 636,000 159,739 476,261 8446 Lafayette Sewer Renovation Phase 12 636,000 636,000_ 194,276 - 441,724 131,000 8447 Pump Station Security Improvement 131,000 131,000 400,000_ 100,000 400,000 500,000 8448 Manhole Modifications 400,000 55,425 344,575 8449 Collection System Modeling Support Development Sewerage Support _ S. Sewer Renovation Rounding 100,000 _ 12,615 87,385 _ 8450 400,000 79,602 - 320,398 8451C. 500,000 500,000 171 Total FY 2017-18 CS Amount $ 24,288,836 17,692,000 1,2SS,794 18,845,650 7,985,853 • Ita#jc Projects pe. but at in CIB for 17/18 --8422 17/18 Approved budget was clecreasedby $800K, as a result of position paper 6.f. July 6, 2017. Approved use of sewer construction funds in 16/17. 1 1 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report- FY 17 18 Nov 17 December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 61 of 181 Page 18 of 34 PROGRAM /GM385L4 - Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2017 PERIOD 5/2018 PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED G H (F -G) TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET_ _ NO PROJECT TITLE 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 TYRE TP -+Treat 7291_ Pump & Blower Bldg. Seismic Upgrade 4,424,000 3,277,948 1,146,052 2,358,000 3,504,052 1,793,506 1,710,546 7292 Switchgear Refurbishment - Ph. 2 420,000 419,246 754 350,000 350,754 8,642 342,112 _7304 Instr & Controls PLC Upgrade 435,000 331,490 103,510 140,000 243,510 5,901 237,609 '7311 17314 TP Safety Enhancement Ph. 4 490,000 339,073 150,927 150,927 - 150,927 _ Urgent Repairs 115,000 6,487 108,513 250,000 358,513 244 358,269 7315 Applied Research and Innovations 257,274 250,870 6,404 300,000 306,404 - 306,404_ 7317 Plant Control System Network Upgrades 260,000 194,556 65,444 70,000 135,444 30,068 105,376 •7319 Laboratory Upgrades & Repair 1,241,500 1,235,462 6,038 - 6,038 - 6,038 7320 Plant Energy Optimization 718,000 390,230 338,017 474,323 327,770 501,983 391,677 376,000 360,000 300,000 703,770 861,983 691,677 388,800 37,439 118,225 314,970 824,544 573,452 - 7322 Fire Protection System Ph. 2 840,000 7326 Equipment Replacement FY 15 -FY 24 _ 866,000 _ 2,500,000 - 370,000 7327 Headwork's Screening Upgrade 2,694,774 (194,774) 5,644,000 5,449,226 2,749,979 2,699,247 7328 Influent Pump Electrical improvements - 100,000 100,000 - 100,000 7329 MHF Burner Upgrade 128,595 237,847 105,340 241,405 3,153 214,660 400,000 1,075,000 150,000 641,405 1,078,153 364,660 22,294 105,201 50,61.6 619,111 972,952 314,044 733 7339 Piping Renovation Phase 9 241,000 T. Plant Control System 1/O Replacement 320,000 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000 100,000 250,000 - 250,000 7348 7349 7351 _ 7352 7353 7354 7355 _ 7357 Solids Handling Facility Improvements 2,350,000 2,235,254 114,746 2,625,000 2,739,746 995,153 - 1,744,593 300,000 Aeration & Energy Upgrade - - - 300,000 300,000 800,000 400,000 100,000 87,000 150,000 100,000 Mechanical & Concrete Renovation 560,000 240,000 692,044 107,956 _ UV Disinfection Upgrades 400,000 - 400,000 W_ Outfall Improvements Ph. 7 100,000 100,000 TP Security Improvements - 87,000 87,000 _ Odor Control Upgrade Ph. 1 - 150,000 - 150,000 Plant Wide Instrumentation Upgrade - 100,000 2,792 97,208 7358 Innovation Bioenergy Demo - 200,000 200,000' 500,000 100,000_ 400,000 450,000 100,000 56,045 143,955 472,136 90,557 7359 7360 Solids Conditioning Bldg. roof replacement - 500,000 27,864 Existing Plant Facility Drawing - 100,000 9,443 7362 POB Seismic Upgrades - 400,000 450,000 11,973 388,027 7363 Treatment Plant Planning 115,896 334,104 7364 TP Safety Enhancement Ph. 5 100,000 - 100,000 Rounding 2 _ Total FY 2017-18 TP Amount s i5,997,774 12,659,512 3,338,262 18,045,000 21,623,262 7,222,125 14,401,139 ' Ital,. Projects open but not in CIB for 17/18 N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report- FY 17 18 Nov 17 December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 62 of 181 Page 19 of 34 PROGRAM /GM3851.4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 11/30/2017 ACCOUNTING PERIOD 5/2018{I PROJ NO PROJECT TOTAL TOTAL E F (C+D+E) FY 2017-18 BUDGET APPROVED APPROVED ADJUSTMENTS EXPENDITURES _ BUDGET FY 2017-18 FY 2017-18 G H (F -G) TOTAL _ TOTAL SPENTIN REMAINING BUDGET_ FY 2017-18 FY 2017-18 _ BUDGETS EXPENDITURES PROJECT PROJECT TITLE PYS (THRU FYE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD TYPE GI General 8207 lmorove General Security and Access 2,872 27,179 85,520 145,586 $ 127,616 106,224 21,392 67,000 - 88,392 8227 GDI Treatment Plant 265,000 252,235 12,765 160,000 172,765 8230 Capital Legal Services 138,665 132,383 6,282 20,000 26,282_ (6,666) 32,948 _ 8236 District Easements 158,047 157,210 837 50,000 50,837. 5,467 45,370 8238 1 Asset Management 2,019,185 2,029,216 (10,031) 950,000 939,969 123,084 816,885 8240 IT Development 2,418,794 1,612,282 806,512 730,000 1,536,512_ 38,754 1,497,758 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 1,256,856 41,064 1,215,792 8247 Property & Building Improvements - - - 400,000 400,000 60,936 339,064 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 9999 Vehicle Replacement Program 524,000 482,088 3,185 -F 41,912 56,815 675,000 716,912 56,815 - 716,912 Capital Project Clearing (Accounting Use Only)** 50,000 - 56,815 Rounding (3) `Total FY 2017-18 GI Amount 6,692,737 5,494,908 1,197;829 4,277,000 5,474,829 293,067. 5,181,75 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report - FY 17 18 Nov 17 December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 63 of 181 Page 20 of 34 PROGRAM /GM385L4 - Modified in Excel CENTRAL CONTRA COSTA SANITARY DISTRICT CAPITAL IMPROVEMENT BUDGET REPORT PERIOD ENDING: 11/30/2017 _ ACCOUNTING PERIOD 5/2018 H (F -G) F (C+D+E G PROJECT B TOTAL TOTAL FY 2017-18 BUDGET APPROVED EXPENDITURES FY 2017-18 TOTAL SPENT IN FY 2017-18 TOTAL REMAINING BUDGET FY 2017-18 PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS NO PROJECT TITLE PYS (THRU FYE 16-17) PYS (THRU FYE 16-17) CARRY -FORWARD BUDGET FY 2017-18 38,612 TYPE 7306 7346 (Zone 1 Recycled Water (Surge Analysis 16-17 467,894 459,282 8,612 30,000 20,310 3,125 18,302 151,875 55,000 - - 55,000 - 100,000 330,000 155,000 330,000 7361 !Filter Plant Improvments - 330,000 _ Rounding (1) — Total FY 2016-17 RW Amount '522,894 – 459,282 63,612 ' 460,000 – - - 523,612 23,43 500,176 CONTINGENCY -ALL PROGRAMS 1,500,000 1,495,794) 4,206 4,206 GRAND TOTAL $ 47,502,241 43,004,682 4,497,559 41,974,000 46,471,559 15,524,480 30,947,070 N:\Accounting\GMTEMP3\Financials and Closing\2018 Financials\Capital Project report- FY 17 18 Nov 17 December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 64 of 181 Page 21 of 34 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 9/30/2017 PROD. # PROJECTS Position Paper 8/3/17 GM 10/20/17 Position Paper 11/16 & GM 11/30 TOTAL Contingency - 1,500,000 7351 Mechanical & Concrete Renovations 240,000 240,000 17/18 Contingency - Starting Balance 8412 Pleasant Hill Grayson Creek Trunk Sewer 178,371 1,400,000 1,578,371 8440 Pipe Bursting Contract 17-20 (400,000) (400,000) 6602 South Jackson Way CAD 77,423 77,423 Contingency (240,000) (178,371) (1,077,423) (1,495,794) (1,495,794) 4,206 17/18 Contingency - Ending Balance December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 65 of 181 Page 22 of 34 $18,000,000 $16,000,000 $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 $16,084,953 $15,524,480 July August September October November -Projected* -Actual Columnl July August September October November Projected* $ 2,466,069 $ 5,236,547 $ 9,495,373 $ 13,243,658 $ 16,084,953 Actual 1 1,023,093 2,820,219 6,421,043 9,405,088 15,524,480 *Projected - Current year budget allocated by month based on historical spending in previous 2 years December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 66 of 181 Page 23 of 34 O&M PROJECTS - EXPENDITURE LIST PERIOD ENDING: 11/30/17 OM043 - Naval Weapons Station ACCOUNTING PERIOD 05/2018 OM080 - CoCo Farm (Kiewit Future Farm Proposal) Prior years Project expended Expenditure type through 16-17 Jul. '17 Aug. '17 Sept. '17 Oct. '17 Nov. '17 2017-18 YTD Project expended Expenditure type through 16-17 Jul. '17 Aug. '17 Sept. '17 Oct. '17 Nov. '17 2017-18 YTD to date Salary & Benefits $ - $ 2,258.27 $ 643.11 $ 2,851.30 $ 5,949.77 $ 1,665.84 $ 13,368.29 $ 13,368.29 Technical Services $ $ - $ 2,031.00 $ 1,179.00 $ 22,829.80 $ 15,178.20 $ 41,218.00 $ 41,218.00 Total $ - $ 2,258.27 $ 2,674.11 $ 4,030.30 $ 28,779.57 $ 16,844.04 $ 54,586.29 18 54,586.29 OM080 - CoCo Farm (Kiewit Future Farm Proposal) OM083 - Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 16-17 Jul. '17 Aug. '17 Sept. '17 Oct. '17 Nov. '17 2017-18 YTD to date Salary & Benefits $ 170,415.67 $ 4,582.05 $ 3,123.43 $ 3,892.07 $ 2,953.85 $ 2,410.02 $ 16,961.42 $ 187,377.09 Other Charges $ 73,876.23 $ _ $ 73,876.23 'Total. $ 244,291.90 1 $ 4,582.05 $ 3,123.43 $ 3,892.07 $ 2,953.85 $ 2,410.02 $ 16,961.42 $ 261,253.32 OM083 - Refinery Recycled Water Exchange N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\O&M Projects Activity YTD.xlsx December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 67 of 181 Prior years Project expended Expenditure type through 16-17 Jul. '17 Aug. '17 Sept. '17 Oct. '17 Nov. '17 2017-18 YTD to date Salary & Benefits $ - $ _ $ _ other Charges $ $ _ $ _ Total $ N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\O&M Projects Activity YTD.xlsx December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 67 of 181 Page 24 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER, 2017 INVESTMENTS (4) 32,349,604 38,500,000 (6,000,000) 32,500,000 32,503,732 100.00% 32,733.72 146,008.65 178,742.37 (3) (5) 11,048.69 11,048.69 32, 733.72 157, 057.34 189, 791.06 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2017 was 01.170%. (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 1.057%. (4) The market value of the portfolio on November 30, 2017 was $32,503,732. 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. December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 68 of 181 (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) 7,500,000 13,500,000 (6,000,000) 7,500,000 7,508,172 23.08% 12,212.88 85,153.74 97,366.62 914 US Gov't T -Bill 12/22/16 12/07/17 7 0.84 4,960,139 5,000,000 5,000,000 4,999,200 15.38% 3,416.67 14,008.35 17,425.02 915 US Gov't T -Bill 12/22/16 12/07/17 7 0.84 4,960,139 5,000,000 5,000,000 4,999,200 15.38% 3,416.67 14,008.35 17,425.02 916 US Gov't T -Bill 12/22/16 12/07/17 7 0.84 4,960,139 5,000,000 5,000,000 4,999,200 15.38% 3,416.67 14,008.35 17,425.02 923 Union Bank of CA Comm Pa 09/07/17 12/06/17 6 1.18 2,492,625 2,500,000 2,500,000 2,499,463 7.69% 2,458.33 4,506.95 6,965.28 923A Toyota Motor Comm Pa 09/07/17 12/06/17 6 1.21 2,492,438 2,500,000 2,500,000 2,499,537 7.69% 2,520.83 4,621.53 7,142.36 924 Bank of Tokyo Comm Pa 09/07/17 12/06/17 6 1.25 2,492,188 2,500,000 2,500,000 2,499,498 7.69% 2,604.17 4,774.30 7,378.47 924A BNP Paribas Comm Pa 09/07/17 12/06/17 6 1.29 2,491,938 2,500,000 2,500,000 2,499,463 7.69% 2,687.50 4,927.08 7,614.58 (4) 32,349,604 38,500,000 (6,000,000) 32,500,000 32,503,732 100.00% 32,733.72 146,008.65 178,742.37 (3) (5) 11,048.69 11,048.69 32, 733.72 157, 057.34 189, 791.06 NOTE: (1) Annual Yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2017 was 01.170%. (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 1.057%. (4) The market value of the portfolio on November 30, 2017 was $32,503,732. 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. December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 68 of 181 Page 26 of 35 Page 25 of 34 Central Contra Costa Sanitary District Report Generated on Dec 11 2017 10 42 57 AM Balance Sheet Fund: 002 - SEWER CONSTRUCTION (Capital) November2017 FIscal Period 512018 Summarized by Account TOTALASSETS Current Assets CAD RECE.VABLE : AVAD - ALHAMBRA VLY AR CASH ACCOUNTS; CASH CASH ACCOUNTS I TEMPORARY INVESTMENTS DUE FROM I DUE FROM DEBT FUND DUE FROM / DUE FROM RIE RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R RECEIVABLE ACCOUNTS) CAD RECEIVABLE $1 094.047 ($1.802,4391 $32,500,000 $3,105,753 $46,696,129 $76,587 $28,782 $201,762 Current Assets $81,900,621 Net Property, Plant and Equipment F XED ASSETS Q I P / CONSTRUCTION IN PROGRESS $15,524.522 Net Property, Plant and Equipment $15,524,522 TOTAL ASSETS $97,425,143 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/ SALES TAX PAYABLE CURRENT LIABILITIES / ACCOUNTS PAYABLE CURRENT LIABILITIES / PROJECT RETENTION PAYABLE CURRENT LIABILITIES I REFUNDABLE CONST BONDS DUE TO I DUE TO DEBT FUND DUE TO / DUE TO R/E LIABILITIES / UNEARNED INTEREST ($4,033) ($442327) ($1135615) ($1977251 (S64.673) ($17 645 327) ($3162) Total Liabilities ($19,492,861) Total Fund Equity EXPENDITURE SUMMARY I TRANSFER TO CIP ($15.524.522} FUND EQUITY 1 AVAILABLE FUND BALANCE (572,405,401) FUND EQUITY I EXPENDITURE SUMMARY $15.524,522 YEAR TO DATE REVENUES I REVENUE SUMMARY ($5,526,881) Total Fund Equity ($77,932,282) TOTAL LIABILITIES AND FUND EQUITY ($97,425,143) December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 69 of 181 Page 26 of 34 Central Contra Costa Sanitary District . • Revenue Report MTD Fund: 003 - SELF-INSURANCE November 2017 Fiscal Period 5/2018 Report Generated on Dec 11, 2017 1055:39 AM Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Other $5.582 $6.135 9 9% $612.910 $614.122 0.211, $727.000 $112,878 84 5% Total Revenue $5,582 $6,135 9.9% $612,910 $614,122 0.2% $727,000 $112,878 84.5% December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 70 of 181 Page 27 of 34 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE November 2017 Fiscal Period 0512018 Report Generated on Dec 11, 2017 10.50-18 AM $60,000 $50.000 $40.000 $30.000 $20.000 $10,000- $0 Totals ® Period Budged ❑ Period Actual $800000 $600000 $400.000 i $200.000 Period Budget Period Actual Period Variance $30,124 $50,528 ($20,404) $30,124 $50,528 ($20,404) $0 YTD Budget YTD Actual YTD Variance $725,620 $597,760 $127,860 $725,620 $597,760 $127,860 December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 71 of 181 ❑ YTD Budget ❑ YTD Actual Page 28 of 34 Color Key: 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 72 of 181 L Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 003 - SELF-INSURANCE November 2017 Fiscal Period 0512018 Report Generated on Dec 11, 2017 10:50.18 AM Department: Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % INSURANCE & OTHER EXP $1,375 $0 $1,375 100.0% $581,875 $540,860 $41,015 7.0% ..- $591,500 914% GENERAL &AUTO LIABILITY $28.749 $50.528 ($21,779) -75.8% $143,745 $58,301 $85,444 5941 $345,000 16.9% EMP RELATED & POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1,401 O.Oio $0 0.0% Total Expenses $30,124 $50,528 ($20,404) -67.7% $725,620 $597,760 $127,860 17.6% $936,500 63.8% Color Key: 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 72 of 181 Page 29 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS NOVEMBER, 2017 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M % of CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- 1 (1) 6,500,000 6,600,000 6,500,000 6,507,083 100.00% 6,260.68 23,265.15 29,515.83 (3) 6,500,000 6,600,000 0 6,600,000 6,607,083 100.00% 6,260.68 23,265.15 29,515.83 (2) (297.44) (297.44) 6,250.68 22,967.71 29,218.39 NOTE: (1) Annual yield of Local Agency Investment Fund (LAIF) varies with the composition of the Fund. The estimated yield as of November, 2017 was 1.170%. (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 1.170%. (4) The market value of the portfolio on November 30, 2017 was $6,507,083. COMPLIANCE STATEMENT: All Investments comply with the District's Internal investment policy approved by the Board of Directors. December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 73 of 181 Page 31 of 35 Page 30 of 34 Central Contra Costa Sanitary District Balance Sheet Fund: 003 - SELF-INSURANCE November 2017 Fiscal Period 512018 Summarized by Account Report Generated on Dec 11 2017 10 42 57 AM TOTAL ASSETS Current Assets CASH ACCOUNTS • CASH $179845 CASH ACCOUNTS! TEMPORARY INVESTMENTS $6500000 DUE FROM DUE FROM RIE $585000 RECEIVABLE ACCOUNTS; ACCRUED INTEREST AIR $12.544 Current Assets $7,277,389 TOTAL ASSETS $7,277,389 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE (5578 CURRENT LIABILITIES I GASB10 ACTUAR.AL RESERVE (5807 079 DUE TO I DUE TO RIE (5594 687; Total Liabilities ($1,402,344) Total Fund Equity FUND EQUITY I EMPLOYMENTIPOLLUTION RISK ($5 000 000, FUND EQUITY I EXPENDITURE SUMMARY $597760 FUND EQUITY I INS PREMSICLAIMSILAWSUITS ($858683) YEAR TO DATE REVENUES I REVENUE SUMMARY ($614 1221 Total Fund Equity ($5,875,045) TOTAL LIABILITIES AND FUND EQUITY ($7,277,389) December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 74 of 181 Page 31 of 34 Central Contra Costa Sanitary District . Revenue Report MTD Fund: 004 - DEBT SERVICE Report Generated on Dec 11, 2017 10:55.39 AM November 2017 Fiscal Period 512018 Category MTD Estimate MTD Actual MTD %Rev YTD Estimate YTD Actual YTD %Rev Annual Estimate Unrealized Balance Annual %Rev Other $0 $0 0.09 • $0 5❑ 0 0°:• $3.819.099 $3.819,099 0 0'S Total Revenue 50 $0 0.0% $0 $0 0.0°A $3,819,099 $3,819,099 0.0% December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 75 of 181 Page 32 of 34 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004 - DEBT SERVICE Report Generated on Dec 11. 2017 10 50 18 AM November 2017 Fiscal Period 0512018 $1 ❑ Period Budget Totals $250,000 ❑ YTD Budget ❑ YTD Actual $150.000 $100000 Period Budget Period Actual Period Variance $0 $0 $0 $0 $0 $0 $0• YTD Budget YTD Actual YTD Variance $214,517 $214,517 $0 $214,517 $214,517 $0 . December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 76 of 181 Page 33 of 34 F L Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004 - DEBT SERVICE November 2017 Fiscal Period 05/2018 Report Generated on Dec 11, 2017 10:50.18 AM Department: INTEREST EXPENSE $0 Total Expenses $0 Total Expenses $6,992,307 $0 $0 0.0% $214,517 $0 $0 0.0% $214,517 $6,444,237 $548,070 7.8% $37,801,791 $214,517 $0 $214,517 $0 $34,971,654 $2,830,137 00% $1,231,722 17.4% 0.0% $1,231,722 17.4% 7.5% $91,881,809 38.1% Color Key: 0 to 10% over budget > 10% over budget M December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 77 of 181 Page 35 of 35 Page 34 of 34 Central Contra Costa Sanitary District Balance Sheet Fund: 004 - DEBT SERVICE November 2017 Fiscal Period 5/2018 Summarized by Account Report Generated on Dec 11. 2017 10 42 57 AM TOTAL ASSETS Current Assets DUE FROM, DUE FROM S C $64673 L T DEBT ACCOUNTING ; DEPOSIT W/TRUSTEE RESERVE $4856450 LT DEBT ACCOUNTING REVENUE BOND RESERVE CASH (5116• RECEIVABLE ACCOUNTS r ACCRUED INTEREST AIR $10548 Current Assets $4,931,555 TOTAL ASSETS $4,931.555 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN ($182377) DUE TO I DUE TO SIC ($3.105 753) L T DEBT ACCOUNTING: BOND ACR INTEREST PAYABLE s0 L T DEBT ACCOUNTING I BONDS PAYABLE ($29 095 000) Total Liabilities ($32,383,130) Total Fund Equity FUND EQUITY 7 AVAILABLE FUND BALANCE $27 237 057 FUND EQUITY 1 EXPENDITURE SUMMARY $214,517 Total Fund Equity $27,451,575 TOTAL LIABILITIES AND FUND EQUITY ($4,931,555) December 19, 2017 Regular FINANCE Committee Meeting Agenda Packet - Page 78 of 181