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Home My WebLink About02. Receive December 2017 Financial Statements and Investment Reports Page 1 of 35 Item 2. I Central Contra Costa Sanitary District February 1, 2018 TO: HONORABLE BOARD OF DIRECTORS 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 DECEMBER 2017 FINANCIAL STATEMENTS AND INVESTMENT REPORTS. RECEIPT RECOMMENDED BYFINANCE COMMITTEE. 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. December 2017 Financial Statements and Investment Reports February 1, 2018 Regular Board Meeting Agenda Packet- Page 16 of 148 CENTRAL CONTRA COSTA SANITARY DISTRICT January 18,2018 TO: THE BOARD OF DIRECTORS V,VIA: THEA VASSALLO FROM: JAMIE KING z SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending December,201T YTD YTD Fav/(Unfav) Variance O&M Revenues: Budgeted Actual Variance % Explanation Received slightly less ssc/property tax conversion than budgeted for the first Total $40,462,314 $40,118,380 S 343 934) -0.9% installment. O&M Expenses J-11—e.•$100K): Total Labor Charges 33,726,810 32,988,300 738,510 2.2% Expenses are typically lower in the first half of the fiscal year. Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 740,984 494,942 246,042 33.2% Actual chemical shipments occur sporadically versus a budget which is evenly spread throughout the fiscal year resulting in variances. Utilities 2,147,359 1,933,223 214,136 10.0% Delay in invoices. December invoices not reflected in the financials. Repairs&Maintenance 2,380,744 1,915,834 464,910 19.5% Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year.Ma/or expenses for CSO are frequently incurred towards the end of the fiscal year. Professional&Legal Services 403,748 211,761 191,987 47.6% Due to delay in legal and professional invoices. Outside Services 1,650,081 1,080,048 570,033 34.5% Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Materials&Supplies 985,448 874,741 110,707 11.2% Safety Supplies and Office Supplies lower than budget for the first half of the fiscal year. Other Expenses 1,491.476 1,245,768 245.708 16.5% Lower than budgeted fiscal year expense thus far for Public Agency Fees, Public Information,Tech Training and Professional Expense Reimbursement. All Other 1,151,268 1,081,040 70,228 6.1% Minimal variances for multiple account categories. Total $44,677,918 $41.825,657 $ 2,852,261 6.4% February 1, 2018 Regular Board Meeting Agenda Packet- Page 17 of 148 Page 2 of 34 ' Central Contra Costa Sanitary District Revenue Report MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 6/2018 Report Generated on Jan 11, 2018 8:30,36 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 00% HHW $7,000 $5.622 -19.7% $42,000 $48,761 16.1% $853,000 $804,239 5.7% Sewer Service Charges $37,761.942 $36.963734 -2.1% $38.918,052 $38485,155 -1.1% $75,220.700 $36,735,545 51.2% Other $203,331 $229.702 13.0% $1,502,262 $1,584,463 5.5% $3.385,000 $1,800,537 46.8% Total Revenue $37,972,273 $37,199,059 -2.0% $40,462,314 $40,118,380 -0.9% $94,658,700 $54,540,320 42.40A February 1, 2018 Regular Board Meeting Agenda Packet- Page 18 of 148 Page 3 of 34 AmIlCentrall Contra Costa Sanitary District health and the enviiDwrieno Expense Report-District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 0612018 Report Generated on Jan 11, 2018 8-32:38 AM $45,000.000.0a ,677,918 Budget Actual $40,000,000-00 _$41,825,658 $35,000,000.00 861 $ ,134 59,376 $30,000.000,00 .V,471- $25.000,000.00 8 ,471`$25,000,000.00 1 •$27,765,667 $20,000,000.00 { ,983;871 $21,147,677 $15,000,000-00 $14,868,321 $10,000,000-00 $8.7V66 $8,18112,586 $5,000,000.00 $0,00 Jul(1)2017 Aug(2)2017 Sep(3)2017 Oct(4)2017 Nov(5: 2017 Dec(6)2017 Fiscal Periods February 1, 2018 Regular Board Meeting Agenda Packet- Page 19 of 148 Page 4 of 34 AM ' Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11,2018 8 32 38 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,899,767 $2.899,526 $241 0.0% $17.398602 $16983.893 $414.709 2.4% $34,797.628 48.8% EMPLOYEE BENEFITS $3,306,880 $3,264.734 $42,146 1.3% $18.314.280 $17,731.240 $583,040 3.2% $36,752,619 48.2% CAPITALIZED ADM OVERHEAD ($331,012) ($250,268) ($80,744) 24.4% ($1,986,072) {$1.726,825) ($259,247) 131% ($3,972,203) 43.5% DIRECTOR FEES&EXPENSES $14,052 $12,998 $1,054 7.5% $84.312 $76,420 $7,892 9.4% $168,631 45.3% CHEMICALS $140.964 $84,450 $56,514 40.1% $740,984 $494,942 $246,042 33.2% $1,482,000 33A% UTILITIES $391,226 $419.543 ($28,317) -7.2% $2,147359 $1,933,223 $214,136 10.0% $4,639,790 417% REPAIRS&MAINTENANCE $421,624 $353,304 $68,320 16.2% $2,380,744 $1,915,836 $464,908 19.5% $5,299,754 36.1% HAULING&DISPOSAL $85,326 $78,470 $6,856 8.0% $481,956 $419,620 $62,336 12.9% $1,023,975 41.0% PROFESSIONAL&LEGAL SERV $68,958 $131,488 ($62,530) -90.7% $403,748 $211,761 $191,987 47.6% $807,600 26.2% OUTSIDE SERVICES $261,330 $158.450 $102,880 39.4% $1,650,081 $1,080,045 $570,036 34.5% $3,452,717 31.3% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 1000% MATERIALS&SUPPLIES $194.908 $173025 $21,883 11.2% $985,448 $874,739 $110,709 11.2% $2,059,325 42.5% OTHER EXPENSES $362.241 $340.562 $21,679 6.0% $1,491,476 $1.245.764 $245,712 16.5% $2,616,751 476% Total Expenses $7,816,264 $7,666,282 $149,982 1.9% $44,677,918 $41,825,658 $2,852,260 6.4% $89,713,587 46.6% Color Key: 0 to 10%over budget a 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 20 of 148 Page 5 of 34 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11,2018 8 40.32 AM $2.500,000 0 Period Budget $14.000000 ❑ YTD Budget ❑Period Actual ❑YTD Actual $12,000,000 $2.000000 + $10,000,000 1 i $1,500,000- � $8,000-000 $1,000,000 $6,000,000 i $4,000,000- $500.000 $2.000.000 $o G�\ Oe�QJI�`e S�P �O� PQrj.�C��' ��\ '( pP Q Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $2,455,147 $2,336,854 $118,293 $13,773,433 $12,399,037 $1,374,396 ENGINEERING $1,356,062 $1,453,321 ($97,259) $8,504,493 $8,184,735 $319,758 COLLECTION SYSTEM OPS. $1,179,629 $1,112,433 $67,196 $6,951,774 $6,508,425 $443,349 PLANT OPERATIONS $2,444,829 $2,441,601 $3,228 $13,369,636 $12,971,994 $397,642 PUMP STATIONS $243,308 $244,603 ($1,295) $1,421,848 $1,301,673 $120,175 RECYCLED WATER $137,289 $77,471 $59,818 $656,734 $459,795 $196,939 Totals $7,816,264 $7,666,282 $149,982 $44,677,918 $41,825,658 $2,852,260 February 1, 2018 Regular Board Meeting Agenda Packet- Page 21 of 148 Page 6 of 34 AffO' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11, 2018 8:40:32 AM Department: ADMINISTRATION CategoryYTD Budget .Actual YTD ludget SALARIES&WAGES $588,695 $622,330 ($33,635) •5.7% $3,532,170 $3,266,613 $265,557 7.5% $7,064,444 46.2% EMPLOYEE BENEFITS $1,521,126 $1,452,404 $68,722 4.5% $7,599,756 $7,000,857 $598.899 7.9% $15,322,061 45.7% CAPITALIZED ADM OVERHEAD ($3,980) ($2,874) ($1,106) 27,8% ($23,880) ($20,914) ($2,966) 12.4% ($47,770) 43.8% DIRECTOR FEES&EXPENSES $14,052 $12,998 $1,054 7.5% $84,312 $76.420 $7,892 9.4% $168,631 45.3% UTILITIES $12,203 $10,221 $1,982 16.2% $73,218 $60,216 $13,002 17.8% $146,440 41.1% REPAIRS&MAINTENANCE $62,291 $50,423 $11,868 19.1% $493,746 $449,498 $44,248 9.0% $987,550 45.5% PROFESSIONAL&LEGAL SERV $52,378 $77,883 ($25,505) -48.7% $304,268 $166,416 $137,852 45.3% $608,600 27.3% OUTSIDE SERVICES $115,087 $54,979 $60,108 52.2% $723,122 $549.771 $173,351 24.0% $1,587,100 34.6% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $39,230 $4,414 $34,816 88.7% $95,380 $38,541 $56,839 59.6% $190,825 20.2% OTHER EXPENSES $54,065 $54074 ($9) 0.0% $306,341 $226,620 $79.721 26.0% $648,985 34.9% ADMINISTRATION Total Expenses $2,455,147 $2,336,854 $118,293 4.8% $13,773.433 312,399,037 $1,374,396 10.0% $27,261,866 45.5% Color Key: 0 to 10% over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 22 of 148 Page 7 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11, 2018 8.40:32 AM Department: ENGINEERING BudgetCategory Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % SALARIES&WAGES $824.553 $815,282 $9,271 1.1% $4,947,318 $4,826,176 $121,142 2.4% $9,894,696 488% EMPLOYEE BENEFITS $604,832 $617,332 ($12.500) -2.1% $3,628,992 $3,581,597 $47,395 1.3% $7.258.451 49.3% CAPITALIZED ADM OVERHEAD ($299,122) ($230.710) ($68.412) 22.9% ($1,794,732) ($1.600,570) ($194,162) 10.8% ($3,589,475) 446% UTILITIES $15,265 $13,864 $1.401 9.2% $91,590 $77,780 $13,810 15.1% $183,200 42.5% REPAIRS&MAINTENANCE $14,405 $20.839 ($6,434) 44.7% $86,430 $47,657 $38,773 44.9% $172,900 27.6% HAULING&DISPOSAL $39,576 $36,259 $3,317 8.4% $207.456 $198,221 $9,235 4.5% $474,925 417% PROFESSIONAL&LEGAL SERV $14,248 $51,241 ($36,993) -259.6% $85,488 $58,051 $27,437 32.1% $171,000 33.9% OUTSIDE SERVICES $89,516 $69,818 $19,698 22.0% $607,472 $416,474 $190,998 314% $1,184,767 35.2% MATERIALS&SUPPLIES $31,530 $27,533 $3,997 12.7% $184.180 $146,147 $38,033 20.7% $378,450 38.6% OTHER EXPENSES $21,259 $31.862 ($10,603) 49.9% $460,299 $433,203 $27,096 5.9% $905,423 47.8% ENGINEERING Total Expenses $1,356,062 $1,453,321 ($97,259) -7.2% $8,504,493 $8,184,735 $319,758 3.8% $17,034,337 48.0"x. Color Key: 0 to 10%over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 23 of 148 Page 8 of 34 Central Contra Costa Sanitary District -A.000 k, ----- Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11,2018 8:40:32 AM Department: COLLECTION SYSTEM OPS. PeriodCategory Period Budget Actual Period YTD Budget .Actual YTD Variance % Annual % Budget SALARIES&WAGES $513,691 $509,121 $4,570 0.9% $3,082,146 $3,061,331 $20,815 0.7% $6,164,374 49.7% EMPLOYEE BENEFITS $428.305 $419,454 $8,851 2.1% $2,569,830 $2,531,020 $38,810 1.5% $5,140,009 49.2% CAPITALIZED ADM OVERHEAD ($4.373) ($4,171) ($202) 4.6% ($26,238) ($16.639) ($9,599) 36.6% ($52,482) 31.7% UTILITIES $11,865 $9,693 $2,172 18.3% $71.190 $63,505 $7,685 10.8% $142,400 44.6% REPAIRS&MAINTENANCE $135,356 $68,675 $66.681 49.3% $705,136 $374,054 $331,082 47.0% $1,624,304 23.0% HAULING&DISPOSAL $10,916 $7,163 $3.753 34.4% $65,496 $46,025 $19,471 29.7% $131,000 35.1% PROFESSIONAL&LEGAL SERV $625 $1,369 ($744) -119.0% $3,750 ($1,066) $4,816 128.4% $7,500 -14.2% OUTSIDE SERVICES $9,215 $538 $8,678 94.2% $55,290 $31,855 $23,435 42.4% $110,600 28.8% MATERIALS&SUPPLIES $62,456 $81.139 ($18,683) -29.9% $355,736 $351,852 $3,884 1.1% $749,550 46.9% OTHER EXPENSES $11,573 $19,452 ($7,879) -68.1% $69,438 $66,487 $2,951 4.2% $138,958 47.8% COLLECTION SYSTEM OPS.Total $1,179,629 $1,112,433 $67,196 5.7% $6,951,774 $6,508,425 $443,349 6.4% $14,156,213 46.0% Expenses Color Key 0 to 10% over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 24 of 148 Page 9 of 34 M' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11, 2018 8:40:32 AM Department: PLANT OPERATIONS CategoryYTD Budget .Actual YTD Variance % Annual % ..- SALARIES&WAGES $858,322 $845,445 $12,877 1.5% $5,149,932 $5,155,694 ($5,762) -0.1% $10,299,997 50.1% EMPLOYEE BENEFITS $668,532 $693,635 ($25,103) -38% $4,011,192 $4,104,538 ($93,346) -2.3% $8,023,023 51.2% CAPITALIZED ADM OVERHEAD ($23,537) ($12,513) ($11,024) 46.8% ($141,222) ($88,703) ($52,519) 37.2% ($282,476) 31.4% CHEMICALS $108,965 $74,154 $34,811 31.9% $548,990 $376,509 $172,481 31.4% $1,098,000 34.3% UTILITIES $294,965 $324,635 ($29,670) -10.1% $1,569,793 $1,421,088 $148,705 9.5% $3,484,600 40.8% REPAIRS&MAINTENANCE $180,799 $168,414 $12,385 6.9% $955,794 $942.287 $13,507 1.4% $2,169,700 434% HAULING&DISPOSAL $34.101 $34,220 ($119) -0.3% $204,606 $170,516 $34,090 16.7% $409,250 41.7% PROFESSIONAL&LEGAL SERV $541 $994 ($453) -83.7% $3,246 $755 $2,491 76.7% $6,500 11.6% OUTSIDE SERVICES $23,956 $26,056 ($2,100) -8.8% $139,861 $61,869 $77.992 55.8% $287,550 21.5% MATERIALS&SUPPLIES $57,738 $57,522 $216 0.4% $326,428 $330,849 ($4,421) -1.4% $693,000 47.7% OTHER EXPENSES $240,447 $229,039 $11,408 4.7% $601,016 $496,592 $104424 17.4% $833,590 59.6% PLANT OPERATIONS Total Expenses $2,444,829 $2,441,601 $3,228 0.1% $13,369,636 $12,971,994 $397,642 3.0% $27,022,734 48.0% Color Key: 0 to 10% over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 25 of 148 Page 10 of 34 Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11, 2018 8:40:32 AM Department: PUMP STATIONS PeriodCategory Period Budget Period Actual D Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $79,751 $80,944 ($1,193) -1.5°I $478,506 $484,734 ° ($6228) -1. °°31 $957,027 50. /° 6 EMPLOYEE BENEFITS $56,211 $60,378 ($4,167) -7.4% $337,266 $371,222 ($33,956) = $674,547 55.0% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $25.000 $8,157 $16,843 67.4% $150,000 $76,651 $73,349 48.9% $300,000 25.6% UTILITIES $42,345 $38,272 $4,073 9.6% $254,070 $223,177 $30,893 12.2% $508,150 43.9% REPAIRS&MAINTENANCE $26,358 $44,953 ($18,595) -70.5% $125,148 $102,340 $22,808 18.2% $316,300 32.4% HAULING&DISPOSAL $733 $829 ($96) -13.0% $4,398 $4,858 ($460) = $8,800 55.2% OUTSIDE SERVICES $6,683 $2,615 $4,068 60.9% $35,098 $9,845 $25,253 71.9% $80,200 12.3% MATERIALS&SUPPLIES $3,466 $2,400 $1,067 30.8% $20,796 $7,064 $13,732 66.0% $41,600 17.0% OTHER EXPENSES $2,761 $6,056 ($3,295) -119.4% $16,566 $21,780 ) ° ($5,214 $33,171 65.7/0 PUMP STATIONS Total Expenses $243,308 $244,603 ($1,295) -0.5% $1,421,848 $1,301,673 $120,175 8.5% $2,919,795 44.6% Color Key: 0 to 10%over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 26 of 148 Page 11 of 34 Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) December 2017 Fiscal Period 06/2018 Report Generated on Jan 11, 2018 8:40:32 AM Department: RECYCLED WATER Category .. .. Actual Period . Budget YTD Actual YTD Variance Annual 510 Budget SALARIES&WAGES $34,755 $26,403 $8,352 24.0% $208,530 $189,346 $19,184 9.2% $417,090 45.4% EMPLOYEE BENEFITS $27,874 $21,531 $6,343 22.8% $167,244 $142,006 $25,238 15.1% $334,528 42.4% CHEMICALS $6,999 $2,139 $4,860 69.4% $41,994 $41,782 $212 0.5% $84,000 49.7% UTILITIES $14,583 $22,858 ($8,275) -56.7% $87,498 $87,457 $41 0.0% $175,000 50.0% REPAIRS$MAINTENANCE $2,415 $0 $2,415 100.0% $14,490 $0 $14,490 100.0% $29,000 0.0% PROFESSIONAL&LEGAL SERV $1.166 $0 $1,166 1000% $6,996 ($12,395) $19,391 277.2% $14,000 -88.5% OUTSIDE SERVICES $16,873 $4,444 $12,429 73.7% $89,238 $10,230 $79,008 88.5% $202,500 5.1% MATERIALS&SUPPLIES $488 $18 $470 96.3% $2,928 $286 $2,642 90.2% $5,900 48% OTHER EXPENSES $32,136 $78 $32.058 998% $37,816 $1,082 $36,734 97.1% $56,624 1.9% RECYCLED WATER Total Expenses $137,289 $77:471 $59,818 43.6% $656,734 $459.795 $196,939 30.0% $1,318,642 34.9% Color Key: 0 to 10% over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 27 of 148 Page 13 of 35 Page 12 of 34 `Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(08M) December 2017 Fiscal Period 612018 Summarized by Account Report Generated on Jan 11.2018 8 28 02 AM TOTAL ASSETS Current Assets CASH ACCOUNTS 1 CASH $3.828315 CASH ACCOUNTS I PAYROLL CLEARING $20000 CASH ACCOUNTS+PETTY CASH $3 400 DUE FROM i DUE FROM S;C $67 162 148 DUE FROM:DUE FROM S11 $594687 INVENTORY:SUPPLIES 8 MATERIAL INV $2 175 951 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46104 PREPAID ACCOUNTS I PREPAID EXPENSES $956077 PREPAID ACCOUNTS 1 PREPAID INSURANCE $1780 PREPAID ACCOUNTS I PREPAID RETIREMENT $11318.062 RECEIVABLE ACCOUNTS 1 AIR-SSC DIRECT BILL $687.943 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $370868 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE-COBRA $2,813 RECEIVABLE ACCOUNTS i COMPUTER PURCHASE PROGRAM $15,162 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100,243 RECEIVABLE ACCOUNTS 1 OVERTIME INSPECTION A/R $6,319 Current Assets $87,289,871 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS:ACC DEPR-CONTRIB ASSETS (559,361.001) CONTRIBUTED FIXED ASSETS:CONTRIBUTED SEWER LINES $157,791,729 FIXED ASSETS•C I P 1 CONSTRUCTION IN PROGRESS $33 388 571 FIXED ASSETS/ACC DEPR BUILDINGS ($12876 506) FIXED ASSETS 1 ACC DEPR-FURN B EQUIP ($9 260,262) FIXED ASSETS I 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/ACC DEPR-TREATMENT PLANT ($220 382 148) FIXED ASSETS I ACC DEPR-VEHICLES ($4853858) FIXED ASSETS I ACCUM DEPRC-RECY WATER ($8866352) FIXED ASSETS I BUILD"NGS $44 238 508 FIXED ASSETS I FURNITURE 8 EQUIPMENT $14.012.834 FIXED ASSETS/INTANGIBLE ASSETS $4.941,707 FIXED ASSETS I LAND $17,320,570 FIXED ASSETS I OUTFALL SEWERS $11,371,574 FIXED ASSETS/PUMPING STATIONS $57,278.141 FIXED ASSETS/RECY WATER INFRASTRUCTURE $20292,366 FIXED ASSETS/SEWAGE COLLECTION FACIL $351.503.802 FIXED ASSETS/TREATMENT PLANT $333,962 356 FIXED ASSETS/VEHICLES $7 614 982 Net Property,Plant and Equipment $632,452,631 TOTAL ASSETS $719,742,5112 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE 1 SALES TAX PAYABLE ($9,785) CURRENT LIABILITIES 1 ACCOUNTS PAYABLE ($294,521) CURRENT LIABILITIES I ACCRUED COMPENSATED ABS ($4.423,370) CURRENT LIABILITIES!ACCRUED WAGES PAYABLE ($1,152,629) CURRENT LIABILITIES 1 CAFETERIA PLAN PAYABLE ($41,557) CURRENT LIABILITIES 1 MISC DEPOSITS/LIAB LITIES ($114,931) CURRENT LIABILITIES!OTHER PAYROLL WITHHOLDING ($6.692) CURRENT LIABILITIES 1 PERMIT CLEARING ($39) CURRENT LIABILITIES/REFUNDABLE DEPOSITS (533.830) February 1, 2018 Regular Board Meeting Agenda Packet- Page 28 of 148 Page 14 of 35 Page 13 of 34 ' Central Contra Costa Sanitary District 1=111)loop Balance Sheet Fund:001-RUNNING EXPENSE(O&M) December 2017 Fiscal Period 612018 Summarized by Account Report Generated on Jan 11 201 B 8 28 02 AM CURRENT LIABILITIES RETIREMENT CONTR B W/H (S7,782.250) CURRENT LIABILITIES•WORKERS COMP INS PAYABLE $209,147 DEF COMP CONTRIB W/H ICMA $58 DUE TO I DUE TO DEBT FUND ($3,773.399) DUE TO/DUE TO SIC (565.685.258) DUE TO/DUE TO S/1 (5585 000) LIABILITIES-LONG TERM:PENSIONIINFLOWIOUTFLOW ($88679765) LIABILITIES-LONG TERM,POST EMP BENEFIT-PENSION $3 359 000 MEDICAL LIABILITIES I DELTA DENTAL $0 MEDICAL LIABILITIES I DISABILITY INS ($56) MEDICAL LIABILITIES i HEALTH NET $3721 MEDICAL LIABILITIES I KAISER PERMANENTE ($848) MEDICAL LIABILITIES)LIFE INS S19 MEDICAL LIABILITIES 1 OCCUPATIONAL HEALTH ($35) MEDICAL LIABILITIES 1 POST EMP BENEFIT OPER $861572 PAYROLL TAXES WITHHELD I CALIFORNIA WITHHOLDING $147 PAYROLL TAXES WITHHELD I FEDERAL WITHHOLDING $303 PAYROLL TAXES WITHHELD I MEDICARE WITHHOLDING $30 REIMBURSEMENT FEES ($54 8871 Total Liabilities ($162,204,854) Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE ($27.253,390) FUND EQUITY I CAPITAL COST SHARING ($108.691,757) FUND EQUITY I CONTRIBUTED SEWER LINES ($157.791,729) FUND EQUITY I EXPENDITURE SUMMARY $41 825 658 FUND EQUITY I GENERAL FIXED ASSET GROUP ($190.206-773) FUND EQUITY+STATE 8 FED CAP-TAL GRANT ($75.301.279) YEAR TO DATE REVENUES REVENUE SUMMARY ($40.118,380) Total Fund Equity ($557,537,648) TOTAL LIABILITIES AND FUND EQUITY ($719,742,502) February 1, 2018 Regular Board Meeting Agenda Packet- Page 29 of 148 Page 14 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT January 11, 2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING �A"� SUBJECT: Sewer Construction riance Analysis The following are brief year-to-date variance explanations through period ending December 31, 2017: YTD YTD Fav/(Unfav) Variance S/C Revenues: Budgeted Actual Variance % Explanation Received$1,744,407 for capacity fee from Sunset Development for Bishop Ranch City Center project in Total $ 15,755,228 $16,824,482 $ 1,069,254 6.8% San Ramon. FY YTD FY % S/C Expenses: Budget" Actual Remaining Spent Total $ 46,471,559 $19,187,468 $ 27,284,091 41.3% Includes 16/17 carry-over($4 497 559) February 1, 2018 Regular Board Meeting Agenda Packet- Page 30 of 148 Page 15 of 34 ' Central Contra Costa Sanitary District Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) December 2017 Fiscal Period 6/2018 Report Generated on Jan 11, 2018 8:30:36 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $o 0.0% $0 $o 00% $6,000,000 $61000,000 0.0% Sewer Service Charges $7.125,000 $6,863,316 -3.7% $7,375.000 $7,145,809 -31% $13,967,300 $6,821,491 51.2% Other $4.605,038 $4,434,285 -3.7% $8,380,228 $9,678,673 15.5% $19,360.500 $9.681,827 50.0% Total Revenue $11,730,038 $111297,601 -3.7% $15,755,228 $16,824,482 6.8% $39,327,800 $22,503,318 42.8% February 1, 2018 Regular Board Meeting Agenda Packet- Page 31 of 148 Page 16 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING_ CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2017 PERIOD 6/2018 F(C+D+E) G PROJECT TOTAL TOTAL FY 2017-18' BUDGET APPROVED TOTAL TOTAL _ PROD 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 TYPE CS Collection System $ 24,288,836_ 24,390,980 (102,144) 17,692,000 1,255,794 18,845,650 10,529,476 8,316,177 TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262 18,045,000 740,000 _22,123,262_ 8,200,711 13,922,555 TYPE GI General Improvements 6,692,737 5,494,908 1,197,829 4,277,000 _ (500,000) 4,974,829 433,846 4,540,986 TYPE RW Recycled Water 522,894 459,282 63,612_ 460,000 - 523,612 73,435 500,176 CIB Contingency - - - 1,500,000 (1,495,794) 4,206 4,206 TOTAL DISTRICT 47,502,241 $ 43,004,682 $ 4,497,559 $ $ $_ _ _ 46,471,559,.,_.$...__19,187,468 $ **8422_See Footnote under Collection System 800,000 FY 2017-18 CIB Budget 42,774,000 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 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\GMTEMP3\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Dec 17 February 1, 2018 Regular Board Meeting Agenda Packet- Page 32 of 148 Page 17 of 34 PROGRAM/GM38SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ ACCOUNTING_ CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2017 PERIOD 6/2018 B D F(C+D+E) G H(F G) PROJECT TOTAL TOTAL _ FY 2017-18 BUDGET APPROVED _ TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET_ NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE CS Co_ '5941 PS Equipment Piping Replacement 925,000 856,171 68,829 - 68,829 - 68,829 5991 PH Sewer Renovation Phase 2 300,000 263,899 36,101 160,000 196,101 13,154 182,947 6602`South Jackson CAD 333,867 318,466 15,401 - 77,423 92,824 63,750 29,074 _ 6603 North Jackson CAD - - - 400,000 400,000 400,000 8412 PH Grayson Creek Trunk 12,721,629 12,869,569 (147,940) 800,000 1,578,371 2,230,431 2,226,695 3,736 `8417 Survey Monument Install 250,000 231,550 18,450 - 18,450 5,413 13,037 8419 Collection System Planning LT 670,000 662,077 7,923 200,000 207,923 121,194 86,729 `8420 Development Sewerage 4,371,102 4,190,458 180,644 - 180,644 148,387 32,257 _ '•8422 WC Sewer Renovation Phase 11 2,369,000 3,003,494 (634,494) 1,381,000 746,506 725,243 21,263 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 3,720,161 3,015,389 704,772 8433 !S.Orinda Sewer Renovation Phase 6 102,238 51,996 50,242 1,500,000 1,550,242 298,345 1,251,897 8434 Urgent Projects 316,000 244,157 71,843 100,000 171,843 756 171,087 8435 WC Sewer Renovation Phase 12 - - - 1,000,000 1,000,000 352,390 647,610 _ 8436 Moraga/Crossroads PS Project 450,000 220,855 229,145 850,000 1,079,145 438,177 640,968 8437 __Martinez Sewer Renovation Phase 5_ 685,000 681,884 3,116 3,470,000 3,473,116 2,435,515 1,037,601 `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 4,822 295,178 8442 PS Equipment Piping Replacement PH2 36,000 36,000 - 36,000 8443_LG Diameter Pipe line Inspection 200,000 200,000 3,931 196,069 8444 Force Main Inspection Program 75,000 75,000 - 75,000 8445 N.Orinda Sewer Renovation 636,000 636,000 208,481 427,519 _ 8446 Lafayette Sewer Renovation Phase 12 636,000 636,000 259,796 376,204 _ 8447 Pump Station Security Improvement 131,000 131,000 131,000 _ 8448 Manhole Modifications 400,000 400,000 55,425 344,575{ _ 8449 l Collection System Modeling Support _ 100,000 100,000 18,217_ 81,7831 8450 Development Sewerage Support __ 400,000 _400,000 132,791_ 267,209 8451 C.S.Sewer Renovation 500,000 _ 500,000 - 500,000 _ Rounding 1 1 - 3 Total FY 2017-18 CS Amount NMI 24,288,836 24,390,980 (102,144) 17,692,000 1,266,794 18,845,650 10,529,476 8,316,177 `Italic Projects open but not in CIB for 17/18 ••8422 17/18 Approved budget was decreased b $800K,as a result of position paper 6.f.July 6,2017. Approved use of sewer construction funds in 16/17. N:\Accounting\GMTEMPi\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Dec 17 February 1, 2018 Regular Board Meeting Agenda Packet- Page 33 of 148 Page 18 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ A_CCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2017 PERIOD 6/2018 - I - 8 C(A-B) E F(C+D+E) G' PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL _ PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECTTITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-19 FY 2017-18 FY 2017-18 TYPE TP-Treatment'-lab 7291 'Pump&Blower Bldg.Seismic Upgrade 4,424,000 3,277,948 1,146,052 2,358,000 - 3,504,052 2,230,980 1,273,072 T 7292 Switchgear Refurbishment-Ph.2 420,000 419,246 754 350,000 - 350,754 9,414 341,340 7304 Instr&Controls PLC Upgrade 435,000 331,490 103,510 140,000 - 243,510 14,867 228,643 "7311 TP Safety Enhancement Ph.4 490,000 _ 339,073 150,927 - - 150,927 - 150,927 _ 7314 Urgent Repairs 115,000 6,487 108,513 250,000 - 358,513 722 357,791 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 i - 135,444 30,965 104,479 _ '7319 Laboratory Upgrades&Repair 1,241,500 1,235,462 6,038 6,038 - 6,038 _ 7320 Plant Energy Optimization 718,000 390,230 327,770 376,000 - 703,770 574,085 129,685 _ 7322 Fire Protection System Ph.2 840,000 338,017 501,983 360,000 - 861,983 45,140 816,843 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 300,000! 691,677 120,274 571,403 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 5,449,226 2,791,089 2,658,137 7328 Influent Pump Electrical improvements - - 100,000 100,000 - 100,000 7329_MHF Burner Upgrade 370,000 128,595 241,405 400,000 641,405 23,012 618,393 _ 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000 1,078,153 114,172 963,981 7339 T.Plant Control System 1/0 Replacement 320,000 105,340 214,660 150,000 - 364,660 96,191 268,469 - 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000 100,0001 - 250,000 - 250,000 7348 Solids Handling Facility Improvements 2,350,000 2,235,254 114,746 2,625,000 - 2,739,746 1,089,325 1,650,421 7349 Aeration&Energy Upgrade - - 300,000 _ - 300,000 - 300,000 7351 Mechanical&Concrete Renovation - 560,000_ 240,000 800,000 773,419 26,581 7352 UV Disinfection Upgrades - 400,000 400,000 - 400,000 7353 Outfall Improvements Ph.7 - 100,000 - 100,000 100,000 _ _ 7354 TP Security Improvements 87,000 87,000 87,000 _ _7355 Odor Control Upgrade Ph.1 - 150,000 150,000 - 150,000 _ 7357 Plant Wide Instrumentation Upgrade - 100,000 - 100,000 4,042 95,958 _ 7358_Bioenergy P3 Project - 200,000 500,000 700,000 64,742 635,258 7359_Solids Conditioning Bldg.roof replacement - 500,000 - 500,000 48,119 451,881 7360 Existing Plant Facility Drawing 100,000 - 100,000 14,768 85,2.32"_ 7362 POB Seismic Upgrades 400,000 - 400,000 15,036 384,964 7363 Treatment Plant Planning __ 450,000 450,000 140,349 309,651 7364 TP Safety Enhancement Ph.5 100,000 - 100,000 _ 100,000 Rounding 4 Total FY 2017-18 TP Amount 15,997,774 12,659,512 3,338,262 18,045,000 740,000 22,123,262 8,200,711 13,922,555 "Italic Projects open but not in CIB for 17/18 N:\Accounti \G MTEM Pl\Financials and Closin 2018 Financials\Capital Project report-FY 17 18 Dec 17 nFebruary 1, 2018 Regular Board Meeting Agenda Packet- Page 34 of 148 Page 19 of 34 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 12/31/2017 PERIOD 6/2018 F(C+D+E) G H( G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET_ NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE GI General Improvement 8207 General Security and Access $ 127,616 106,224 21,392 67,000 88,392 4,649 83,743 8227 GDI Treatment Plant 265,000 252,235 12,765 160,000 172,765 33,239 139,526 8230 Capital Legal Services 138,665 132,383 6,282 20,000 26,282 (6,536) 32,818 8236 District Easements 158,047 157,210 837 50,000 50,837 6,666 44,171 _ 8238 Asset Management 2,019,185 2,029,216 (10,031) 950,000 939,969 206,533 733,436 8240 IT Development 2,418,794 1,612,282 806,512 730,000 1,536,512 54,856 1,481,656 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 (500,000) 756,856 53,512 703,344 8247 Property&Building Improvements - - 400,000 400,000 73,916 326,084 8248 Cyber Security - - - 75,000 75,000 - 75,000 8516 - District Equipment Acquisition 526,000 _ 521,511 4,489 150,000 154,489 7,011 147,478 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 3 - 'Total FY 2017-18 GI Amount $ 6692,737 5,494,908 1,197,829 4,277,000 (S00, 974,829 433,846 4,540,986' N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Dec 17 February 1, 2018 Regular Board Meeting Agenda Packet- Page 35 of 148 Page 20 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD JENDING: 12/31/2017 PERIOD 6/2018 _ B C(A-B)_ D E G _ PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED _ TOTAL TOTAL _ PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU HE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 7306 Zone 1 Recycled Water 467,894 459,282 8,612 30,000 38,612 20,310 18,302 7346 Surge Analysis 16-17 55,000 - 55,000 100,000 155,000 3,125 151,875 7361 Filter Plant Improvments - 330,000 330,000 - 330,000 ,Rounding (1) T6tal'FY 2016-17 RW Amount $ 522,894 459,282 63,612 460,000 - 523,612 23,435 500, CONTINGENCY-ALL PROGRAMS 1,500,000 (1,495,794) 4,206 4,206 GRAND TOTAL S 47,502,241 43,004,682 4,497,559 41,974,000 46,471,559 19,187,468 27,284,100 N:\Accounting\GMTEMPl\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Dec 17 February 1, 2018 Regular Board Meeting Agenda Packet- Page 36 of 148 Page 21 of 34 Sewer Fund (Capital) Spending FY 17-18 $25,000,000 $20,000,000 _ $19,326,199 $16,084,953 $13,243,658 $19,187,468 $15,000,000 — /— $15,524,480 $9,495,373 $10,000,000 $9,405,088 $5,236,547 6,421,043 $5,000,000 $2,466,069 2,820,219 23,093 July August September October November December —Projected* —Actual Columnl July August September October November December Projected* $ 2,466,069 $ 5,236,547 $ 9,495,373 $ 13,243,658 $ 16,084,953 $ 19,326,199 Actual 1,023,093 2,820,219 6,421,043 9,405,088 15,524,480 19,187,468 *Projected-Current year budget allocated by month based on historical spending in previous 2 year February 1, 2018 Regular Board Meeting Agenda Packet- Page 37 of 148 Page 22 of 34 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 9/30/2017 Position Paper Position Paper Position Paper 8/3/17 GM 10/20/17 11/16&GM 12/7/17&GM PROJ.# PROJECTS 11/30 12/18 TOTAL Contingency 7351 Mechanical&Concrete Renovations 240,000 240,000 1,500,000 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 7358 Bioenergy P3 Project 500,000 500,000 8243 Server Room Relocation (500,000) (500,000) Contingency (240,000) (178,371) (1,077,423) (1,495,794) (1,495,794) 4,206 17/18 Contingency-Ending Balance February 1, 2018 Regular Board Meeting Agenda Packet- Page 38 of 148 Page 23 of 34 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 12/31/17 PERIOD 05/2018 OM043 - Naval Weapons Station Prior years Project expended Expenditure type through 16-17 Jul.'17 Aug.'17 Sept.'17 Oct. '17 Nov.'17 Dec.'17 2017-18 YTD to date Salary&Benefits $ - $ 2,258.27 $ 643.11 $ 2,851.30 $ 5,949.77 $ 1,665.84 $ 414.90 $ 13,783.19 $ 13,783.19 Technical Services $ $ - $ 2,031.00 $ 1,179.00 $ 22,829.80 $ 15,178.20 $ 10,941.00 $ 52,159.00 $ 52,159.00 Total $ - $ 2,258.27 $ 2,674.11 $ 4,030.30 $ 28,779.57 $ 16,844.04 $ 11,355.90 $ 65,942.19 $ 65,942.19 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 Dec.'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 $ 1,598.97 $ 18,560.39 $ 188,976.06 Other Charges $ 73,876.23 $ - $ 73,876.23 Total 1 $ 244,291.90'r$ 4,582.05 $ 3,123.43 $ 3,892.07 $ 2,953.85 $ 2,410.02 $ 1,598.97 $ 18,560.39 $ 262,852.29 OM083 - Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 16-17 Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec. '17 2017-18 YTD to date Salary&Benefits $ $ 2,157.64 $ 2,157.64 $ 2,157.64 other Charges $ $ - $ - Total $ - $ - $ - $ - $ - $ - $ 2,157.64 $ 2,157.641 $ 2,157.64 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\O&M Projects Activity YTD February 1, 2018 Regular Board Meeting Agenda Packet- Page 39 of 148 Page 24 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS DECEMBER,2017 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2/90 --- 1 (1) 44,500,000 7,500,000 (3,000,000) 44,500,000 44,538,576 66.93% 12,889.73 97,366.62 110,256.35 40,000,000 914 US Gov't T-Bill 12/22116 12/07/17 0 0.84 0 5,000,000 (5,000,000) 0 0 0.00% 683.33 17,425.02 18,108.35 915 US Gov't T-Bill 12/22/16 12/07/17 0 0.84 0 5,000,000 (5,000,000) 0 0 0.00% 683.33 17,425.02 18,108.35 916 US Gov't T-Bill 12/22116 12/07/17 0 0.84 0 5,000,000 (5,000,000) 0 0 0.00% 683.33 17,425.02 18,108.35 923 Union Bank of CA Comm Pa 09/07/17 12/06/17 0 1.18 0 2,500,000 (2,500,000) 0 0 0.00% 409.72 6,965.28 7,375.00 923A Toyota Motor Comm Pa 09/07117 12/06117 0 1.21 0 2,500,000 (2,500,000) 0 0 0.00% 420.14 7,142.36 7,562.50 924 Bank of Tokyo Comm Pa 09/07117 12/06/17 0 1.25 0 2,500,000 (2,500,000) 0 0 0.00% 434.03 7,378.47 7,812.50 924A BNP Paribas Comm Pa 09/07117 12/06117 0 1.29 0 2,500,000 (2,500,000) 0 0 0.00% 447.92 7,614.58 8,062.50 925 Toyota Motor Comm Pa 12106/17 03/06/18 64 1.43 2,989,350 0 3,000,000 3,000,000 2,989,350 4.44% 3,076.67 0.00 3,076.67 926 US Gov't Agency Dscnt 12/07/17 06/08/18 158 1.42 4,964,163 0 5,000,000 5,000,000 4,964,163 7.41% 5,063.99 0.00 5,063.99 927 US Gov't Agency Dscnt 12/07/17 06108118 158 1.42 4,964,163 0 5,000,000 5,000,000 4,964,163 7.41% 5,063.99 0.00 5,063.99 928 US Gov't Agency Dscnt 12/07/17 06108118 158 1.42 4,964,163 0 5,000,000 5,000,000 4,964,163 7.41% 5,063.99 0.00 5,063.99 929 US Gov't Agency Dscnt 12107/17 06108118 158 1.42 4,964,163 0 5,000,000 5,000,000 4,964,163 7.41% 5,063.99 0.00 5,063.99 (4) 67,346,000 32,500,000 35,000,000 67,500.000 67.384,576 100.00% 39,984.16 178,742.37 218,726.53 (3) (5) 11,048.69 11,048.69 39,984.16 189,791.06 229,775.22 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of December,2017 was 1.230%. (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 1.295%. (4) The market value of the portfolio on December 31,2017 was$67,384,576. 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. February 1, 2018 Regular Board Meeting Agenda Packet- Page 40 of 148 Page 26 of 35 Page 25 of 34 ' Central Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) December 2017 Fiscal Period 6/2018 Summarized by Account Report Generated on Jan 11 2018 8 28 02 AM TOTAL ASSETS Current Assets CAD RECEIVABLE I AVAD-ALHAMBRA VLY AR $971481 CASH ACCOUNTS 1 CASH $1.949.399 CASH ACCOUNTS 1 TEMPORARY INVESTMENTS $67,500.000 DUE FROM I DUE FROM DEBT FUND $3.105753 DUE FROM 1 DUE FROM RIE $65685.258 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $63.791 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR S41672 RECEIVABLE ACCOUNTS I CAD RECEIVABLE $201.762 Current Assets $139,519,116 Net Property,Plant and Equipment FIXED ASSETS•C I P!CONSTRUCTION IN PROGRESS $19 187.49` Net Property,Plant and Equipment $19,187.495 TOTAL ASSETS $158,706,611 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE r SALES TAX PAYABLE ($5 531 y CURRENT LIAR LITIES a ACCOUNTS PAYABLE 1$676549) CURRENT LIABILITIES PROJECT RETENTION PAYABLE (57,248,7751 CURRENT LIABILITIES 1 REFUNDABLE CONST BONDS ($188,985) DUE TO+DUE TO DEBT FUND ($64.673) DUE TO 1 DUE TO RIE ($67,162 148) LIABILITIES i UNEARNED INTEREST ($130,0671 Total Liabilities ($69,476,727) Total Fund Equity EXPENDITURE SUMMARY+TRANSFER TO CIP (S[9 187 495) FUND EQUITY I AVAILABLE FUND BALANCE ($72.405,401) FUND EQUITY;EXPENDITURE SUMMARY $19187.495 YEAR TO DATE REVENUES:REVENUE SUMMARY ($16 824.482? Total Fund Equity ($89,229,883) TOTAL LIABILITIES AND FUND EQUITY ($158,706,611) February 1, 2018 Regular Board Meeting Agenda Packet- Page 41 of 148 Page 26 of 34 Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE December 2017 Fiscal Period 612018 Report Generated on Jan 11, 2018 8:30:36 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $5.582 $6,790 21 W/., $618.492 $620.913 0 4'? $727.000 $106.087 85.4% Total Revenue $5,582 $6,790 21.6% $618,492 $620,913 0.4% $727,000 $106,087 85.4% February 1, 2018 Regular Board Meeting Agenda Packet- Page 42 of 148 Page 27 of 34 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:003-SELF-INSURANCE December 2017 Fiscal Period 0612018 Report Generated on Jan 11, 2018 8:40:32 AM $40.000 ❑ Penod Budget $800.000 ❑ YTD Budget; ❑Penod Actual ❑YTD Actual $30.000 $600.000 - - $20,000 $400,000 $10.000- $200,000 so - - SO Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $2,500 $27,624 $755,744 $600,260 $155,484 Totals $30,124 $2,500 $27,624 $755,744 $600,260 $155,484 February 1, 2018 Regular Board Meeting Agenda Packet- Page 43 of 148 Page 28 of 34 ' Central Contra Costa Sanitary District f( .� .� Expense Report-By Department MTD Fund: 003-SELF-INSURANCE December 2017 Fiscal Period 06/2018 Report Generated on Jan 11, 2018 8.032 AM Department: Category ..- ..Actual Period Variance YTD Budget .Actual YTD Variance % Annual % Budget INSURANCE&OTHER EXP $1,375 $0 $1,375 100.0% $583,250 $540,860 $42,390 7.3% $591,500 914% GENERAL&AUTO LIABILITY $28.749 $2,500 $26,249 91.3% $172,494 $60,801 $111,693 64.8% $345,000 17.6% EMP RELATED&POLLUTION $0 $0 $0 0.0% $00 0 ($1,401) $1,401 0. %0 $0 0.0% Total Expenses $30,124 $2,500 $27.624 91.7% $755,744 $600,260 $155,484 20.6% $936,500 64.1° Color Key: 0 to 10%over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 44 of 148 Page 29 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS DECEMBER,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 6,500,000 6,500,000 6,505,540 100.00% 6,790.27 23,265.15 30,055.42 (3) 6,500,000 61500,000 0 6,500,000 6,505,540 100.00% 6,790.27 23,265.15 30,055.42 (2) (297.44) (297.44) 6,790.27 22,967.71 29,757.98 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of December,2017 was 1.230%. (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 1.230%. (4) The market value of the portfolio on December 31,2017 was$6,505,540. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. February 1, 2018 Regular Board Meeting Agenda Packet- Page 45 of 148 Page 31 of 35 Page 30 of 34 '' Central Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE December 2017 Fiscal Period 6/2018 Summarized by Account Report Generated on Jan 11,2018 B 26 02 AM TOTAL ASSETS Current Assets CASH ACCOUNTS:CASH S176767 CASH ACCOUNTS+TEMPORARY INVESTMENTS $6 500 000 DUE FROM DUE FROM RIE $585000 RECEIVABLE ACCOUNTS 1 ACCRUED INTEREST AIR $19334 Current Assets $7,281,101 TOTAL ASSETS $7,281,101 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE $0 CURRENT LIABILITIES?GASB10 ACTUARIAL RESERVE ($807,0791 DUE TO DUE TO RIE ($594,687) Total Liabilities ($1,401,766) Total Fund Equity FUND EQUITY I EMPLOYMENDPOLLUTION Ri3K ($5,000,000) FUND EQUITY 1 EXPENDITURE SUMMARY $600,260 FUND EQUITY I INS PREMSICLAIMSMN5UIT5 (5858,683} YEAR TO DATE REVENUES I REVENUE SUMMARY ($620,9131 Total Fund Equity ($5,879,335) TOTAL LIABILITIES AND FUND EQUITY ($7,281,101) February 1, 2018 Regular Board Meeting Agenda Packet- Page 46 of 148 Page 31 of 34 Central Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE December 2017 Fiscal Period 6/2018 Report Generated on Jan 11, 2018 8:30:36 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $3.773.399 $3.773.399 0 0°11 $3773,399 $3.773,399 0 ow, $3.819099 $45,700 98 8k Total Revenue $3,773,399 $3,773,399 0.0% $3,773,399 $3,773,399 0.0% $3<819,099 $45,700 98.8% February 1, 2018 Regular Board Meeting Agenda Packet- Page 47 of 148 Page 32 of 34 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 004-DEBT SERVICE December 2017 Fiscal Period 06/2018 Report Generated on Jan 11,2018 8:40:32 AM $1 0 Penod Budget $250,000 ❑ YTD Budget.� ❑Penod Actual ❑YTD Actual $200.000 I $150,000 i $i7 $100,000 j ($0) 1 $50,000 "n1] $D Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance t $0 $0 $0 $214,517 $214,517 $0 Totals $0 $0 $0 $214,517 $214,517 $0 February 1, 2018 Regular Board Meeting Agenda Packet- Page 48 of 148 Page 33 of 34 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 004-DEBT SERVICE December 2017 Fiscal Period 06/2018 Report Generated on Jan 11, 2018 8:40:32 AM Department: Category .. Variance If. YTD : .Actual YTD Variance Annual % Budget INTEREST EXPENSE $0 $0 $0 0.0% $214,517 $214,517 $0 U% $1,231,722 17.4% Total Expenses $0 $0 $0 0.0% $214,517 $214,517 $0 0.0% $1,231,722 17.4% Total Expenses $7,846.388 $7,668,782 $177,606 2.3% $45,648,179 $42,640,436 $3,007,743 6.6% $91,881,809 46.4% Color Key: 0 to 10%over budget > 10%over budget February 1, 2018 Regular Board Meeting Agenda Packet- Page 49 of 148 Page 35 of 35 Page 34 of 34 ' Central Contra Costa Sanitary District Balance Sheet Fund:004-DEBT SERVICE December 2017 Fiscal Period 612018 Summarized by Account Report Generated on Jan 11,2018 B 28 02 AM TOTAL ASSETS Current Assets DUE FROM I DUE FROM RIE $3.773.399 DUE FROM?DUE FROM SIC $64673 L T.DEBT ACCOUNTING 1 DEPOSIT WITRUSTEE•RESERVE $4 856 450 L T DEBT ACCOUNTING i REVENUE BOND RESERVE CASH ($116) RECEIVABLE ACCOUNTS 1 ACCRUED INTEREST A/R $10,548 Current Assets $8,704,954 TOTAL ASSETS $6,704,954 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN ($182,377) DUE TO!DUE TO SIC ($3,105,753) LT DEBT ACCOUNTING!BOND ACR;NTEREST PAYABLE $0 L T DEBT ACCOUNTING I BONDS PAYABLE ($29,095,000) Total Liabilities ($32,383,130) Total Fund Equity FUND EQUITY;AVAILABLE FUND BALANCE $27,237,057 FUND EQUITY EXPENDITURE SUMMARY $214517 YEAR TO DATE REVENUES:REVENUE SUMMARY ($3,773 399) Total Fund Equity $23,676,176 TOTAL LIABILITIES AND FUND EQUITY ($8,704,954) February 1, 2018 Regular Board Meeting Agenda Packet- Page 50 of 148