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Home My WebLink About02. Receive January 2018 Financial Statements and Investment Reports Page 1 of 35 Item 2. Central Contra Costa Sanitary District March 15, 2018 TO: HONORABLE BOARD OF DIRECTORS FROM: CHRISTOPHER THOMAS - FINANCE ADMINISTRATOR REVIEWED BY: THEA VASSALLO, FINANCE MANAGER PHILIP R. LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY, GENERAL MANAGER SUBJECT: REVIEW JANUARY2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports for the period and as of the date shown above. Receipt recommended by Finance Committee. Strategic Plan re-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. January 2018 Financial Statements and Investment Reports March 15, 2018 Regular Board Meeting Agenda Packet- Page 20 of 275 Page 1 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT February 14,2018 TO: THE BOARD OF DIRECT RS VIA: THEA VASSALLO� � 1 FROM: JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending January,2018: 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 $40,925,767 $40,599,427 $ (326.340) -0.8% installment. O&M Expenses��>,�,��.>s,wKI: Total Labor Charges 38,977,445 38,154,518 822,927 2.1% 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 846,948 605,765 241,183 28.5% Actual chemical shipments occur sporadically versus a budget which is evenly spread throughout the fiscal year resulting in variances. Lime,Other Chemicals,and Sodium Hydroxide expenses are lower than budgeted thus far. Utilities 2,529,419 2,329,754 199,665 7.9% Delay in invoices.January invoices are not reflected in the financials. Repairs&Maintenance 2,822,368 2,357,977 464,391 16.5% Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year.Major expenses for CSO are frequently incurred towards the end of the fiscal year. Professional&Legal Services 470,206 227,719 242,487 51.6% Due to delay in legal and professional invoices. Outside Services 1,911,411 1,283,954 627,457 32.8% Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 1,620,952 1,310,038 310,914 19.2% Lower than budgeted fiscal year expense thus far for Public Agency Fees, Public Information,Tech Training,Professional Expense Reimbursement, and Outside Organization Fees.Variance is expected to decrease toward the end of the fiscal year. All Other 2,403,002 2,264,194 138,808 5.8% Minimal variances for multiple account categories. Total $51,581,751 $48,533,919 $ 3,047,832 5.9% March 15, 2018 Regular Board Meeting Agenda Packet- Page 21 of 275 Page 2 of 34 is) Central Contra Costa Sanitary District A" i- Revenue Report MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 712018 Report Generated on Feb 14. 2018 8:49:05 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 $6,564 -6.2% $49,000 $55,326 12.9% $853,000 $797,674 6.5% Sewer Service Charges $11,942 ($1,426) -111.9% $38,929,994 $38,483,729 -1.1% $75,220,700 $36,736,971 51.2% Other $444,511 $475,911 7.1% $1,946,773 $2,060.374 58% $3,385,000 $1,324,626 60.9% Total Revenue $463,453 $481,049 3.8% $40,925,767 $40,599,429 -0.8% $94,668,700 $54,059,271 42.9% March 15, 2018 Regular Board Meeting Agenda Packet- Page 22 of 275 Page 3 of 34 ' Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 07/2018 Report Generated on Feb 14, 2018 8:51:03 AM $60.000,000.00 rt Budget Actual $50,000,000.00 51,751 533,919 $40,000,000.00 825,658 $30,000,000.00 $29 g —f x$34,159,376 _41– $22, --7,765,867 $20.000,000.00 ----,-$2,,1441r7,677 $16,0 $14,868,321 $10,000,000 00 $8.7� $8,182,586 $000 Jul(1)2017 Aug(2)2017 Sep(3)2017 Oct(4)2017 Nov(5)2017 Dec(6)2017 Jan(7)2018 Fiscal Periods March 15, 2018 Regular Board Meeting Agenda Packet- Page 23 of 275 Page 4 of 34 At ' Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 0712018 Report Generated on Feb 14, 2018 8:51:03 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,899,767 $2,818,975 $80,792 2.8% $20,298.369 $19,802,869 $495,500 2.4% $34.797,628 56.9% EMPLOYEE BENEFITS $2,681,880 $2,590,272 $91.608 34% $20,996,160 $20,321,512 $674,648 3.2% $36,752,619 55.3% CAPITALIZED ADM OVERHEAD ($331,012) ($243,033) ($87,979) 26.6% ($2,317,084) ($1,969,858) ($347,226) 15.0% ($3,972,203) 49.6% DIRECTOR FEES&EXPENSES $14,052 $9,535 $4,517 32.1% $98,364 $85,955 $12,409 12.6% $168,631 51.0% CHEMICALS $105,964 $110,822 ($4.858) -4.6% $846,948 $605,765 $241,183 28.5% $1,482,000 40.9% UTILITIES $382,060 $396,529 ($14,469) -3.8% $2,529,419 $2,329,752 $199,667 7.9% $4,639,790 50.2% REPAIRS&MAINTENANCE $441,624 $442,140 ($516) -0.1% $2.822,368 $2,357,975 $464,393 16.5% $5,299,754 44.5% HAULING&DISPOSAL $85,326 $97,638 ($12,312) -14.4% $567,282 $517,258 $50,024 8.8% $1,023,975 50.5% PROFESSIONAL&LEGAL SERV $66,458 $15958 $50,500 76.0% $470,206 $227,720 $242.486 51.6% $807,600 28.2% OUTSIDE SERVICES $261,330 $203,907 $57.423 22.0% $1,911,411 $1,283,952 $627,459 32.8% $3,452,717 37.2% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 00% $585,000 100.0% MATERIALS&SUPPLIES $166,908 $201.244 ($34,336) -20.6% $1,152,356 $1,075,983 $76,373 6.6% $2,059,325 52.2% OTHER EXPENSES $129,476 $64,272 $65,204 504% $1.620,952 $1,310,036 $310,916 19.2% $2,616,751 50.1% Total Expenses $6,903,833 $6,708,261 $195,572 2.8% $51,581,751 $48,533,919 $3,047,832 5.9% $89,713,587 54.1% Color Key 0 to 10%over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 24 of 275 Page 5 of 34 ",. Lcentrall Contra Costa Sanitary District Expense Report-By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 07/2018 Report Generated on Feb 14. 2018 8:53:03 AM $2,500,000 ❑ Penod Budget $20,000,000 ❑ YTD Budget ❑Penod Actual ❑YTD Actual $2,000,000 $15,000.000 $1.500,000 $10,000,000 $1,000,000 $5,000,000 $500,000 $0 0 �---� G11\ °P�Q��e SpP �`°� 5� ��\ ��°Q��°e� V�� Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance i ADMINISTRATION $1,819,647 $1,490,433 $329,214 $15,593,080 $13,889,470 $1,703,610 ENGINEERING $1,355,947 $1,413,437 ($57,490) $9,860,440 $9,598,172 $262,268 COLLECTION SYSTEM OPS. $1,179,629 $1,176,641 $2,988 $8,131,403 $7,685,066 $446,337 PLANT OPERATIONS $2,198,663 $2,329,533 ($130,870) $15,568,299 $15,301,527 $266,772 PUMP STATIONS $243,308 $228,484 $14,824 $1,665,156 $1,530,157 $134,999 RECYCLED WATER $106,639 $69,733 $36,906 $763,373 $529,528 $233,845 Totals $6,903,833 $6,708,261 $195,572 $51,581,751 $48,533,919 $3,047,832 March 15, 2018 Regular Board Meeting Agenda Packet- Page 25 of 275 Page 6 of 34 LCentral Contra Costa Sanitary District _"I Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 07/2018 Report Generated on Feb 14,2018 8:53:03 AM Department: ADMINISTRATION Period Budget Period Actual Period Variance % YTD Budget . . ua Annual_ SALARIES&WAGES $588,695 $488,850 $99,845 17.0% $4,120,865 $3,755,463 $365,402 8.9% $7,064,444 53.2% EMPLOYEE BENEFITS $896,126 $738,890 $157,236 17.5% $8,495,882 $7.739,746 $756,136 8.9% $15,322,061 50.5% CAPITALIZED ADM OVERHEAD ($3,9801 ($3,169) ($811) 20.4% ($27,860) ($24,083) ($3,777) 13.6% ($47,770) 50.4% DIRECTOR FEES&EXPENSES $14,052 $9,535 $4,517 32.1% $98.364 $85,955 $12,409 12.6% $168,631 51.0% UTILITIES $12,203 $11,531 $672 5.5% $85,421 $71.747 $13,674 16.0% $146,440 49.0% REPAIRS&MAINTENANCE $82,291 $48,985 $33,306 40.5% $576,037 $498,483 $77,554 13.5% $987,550 50.5% PROFESSIONAL&LEGAL SERV $49,878 $15,958 $33,920 68.0% $354,146 $182,374 $171,772 48.5% $608,600 30.0% OUTSIDE SERVICES $115.087 $141,635 ($26,548) -23.1% $838,209 $691,406 $146,803 17.5% $1,587,100 43.6% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $11,230 $22,743 ($11,513) -102.5% $106,610 $61,284 $45,326 42.5% $190,825 32.1% OTHER EXPENSES $54.065 $15,474 $38,591 71.4% $360,406 $242,095 $118,311 32.8% $648,985 37.3% ADMINISTRATION Total Expenses $1,819,647 $1,490,433 $329,214 18.1% $15,593,080 $13,889,470 $1,703,610 10.9% $27,261,866 50.9% Color Key: 0 to 10% over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 26 of 275 Page 7 of 34 Central Contra Costa Sanitary District Protectim,public hv,ilth and the environment Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 0712018 Report Generated on Feb 14,2018 8:53:03 AM Department: ENGINEERING SALARIES&WAGES $824,553 $833,293 ($8,740) -1.1% $5,771,871 $5,659,469 $112,402 1.9% $9,894,696 57.2% EMPLOYEE BENEFITS $604,832 $641.895 ($37,063) -6.1% $4,233,824 $4,223,492 $10,332 0.2% $7,258,451 58.2% CAPITALIZED ADM OVERHEAD ($299,122) ($231,188) ($67,934) 22.7% ($2,093.8541 ($1.831,758) ($262,096) 12.5% ($3,589,475) 51.0% UTILITIES $15,265 $26,506 ($11,241) -73.6% $106,855 $104,286 $2,569 2.4% $183,200 56.9% REPAIRS&MAINTENANCE $14,405 $8,592 $5,813 40.4% $100,835 $56.249 $44,586 44.2% $172,900 32.5% HAULING&DISPOSAL $39,576 $53,201 ($13,625) -34.4% $247,032 $251,422 ($4,390) -1.8% $474,925 52.9% PROFESSIONAL&LEGAL SERV $14,248 $0 $14,248 100.0% $99,736 $58.051 $41,685 41.8% $171,000 33.9% OUTSIDE SERVICES $89.516 $43,007 $46,509 52.0% $696,988 $459,481 $237.507 34.1% $1,184,767 38.8% MATERIALS&SUPPLIES $31,530 $29,106 $2,424 7.7% $215,710 $175,253 $40.457 18.8% $378,450 46.3% OTHER EXPENSES $21,144 $9,023 $12,121 57.3% $481,443 $442.226 $39,217 8.1% $905,423 48.8% ENGINEERING Total Expenses $1,355,947 $1,413,437 ($57,490) -4.2% $9.860.440 $9,598.172 $262,268 2.7% $17,034,337 56.3% Color Key: 0 to 10%over budget > 10% over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 27 of 275 Page 8 of 34 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 0712018 Report Generated on Feb 14, 2018 8:53:03 AM Department: COLLECTION SYSTEM OPS. PeriodCategory Period Budget .. YTD Budget Budget SALARIES&WAGES $513,691 $512,946 $745 0.1% $3,595,837 $3,574,277 $21,560 06% $6,164,374 58.0% EMPLOYEE BENEFITS $428,305 $415,844 $12,461 2.9% $2,998,135 $2,946,864 $51,271 17% $5,140,009 57.3% CAPITALIZED ADM OVERHEAD ($4.373) ($1.022) ($3,351) 76.6% ($30,611) ($17,660) ($12,951) 42.3% ($52,482) 33.7% UTILITIES $11,865 $14,908 ($3,043) -25.6% $83,055 $78,413 $4,642 5.6% $142,400 55.1% REPAIRS&MAINTENANCE $135,356 $138,061 ($2,705) -2.0% $840,492 $512.116 $328,376 39.1% $1,624,304 31.5% HAULING&DISPOSAL $10,916 $9,499 $1,417 13.0% $76.412 $55.524 $20,888 27.3% $131,000 42.4% PROFESSIONAL&LEGAL SERV $625 $0 $625 100.0% $4,375 ($1,066) $5,441 124.4% $7,500 -14.2% OUTSIDE SERVICES $9,215 $9,099 $116 1.3% $64.505 $40,954 $23,551 36.5% $110,600 37.0% MATERIALS&SUPPLIES $62,456 $65,118 ($2,662) 4.3% $418,192 $416,971 $1,221 0.3% $749,550 55.6% OTHER EXPENSES $11,573 $12,188 ($615) -5.3% $81.011 $78.674 $2,337 2.9% $138,958 56.6% COLLECTION SYSTEM OPS.Total $1,179,629 $1,176,641 $2,988 0.3% $8,131,403 $7,685,066 $446,337 5.5% $14,156,213 54.3% Expenses Color Key: 0 to 10% over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 28 of 275 Page 9 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 0712018 Report Generated on Feb 14, 2018 8:53:03 AM Department; PLANT OPERATIONS SALARIES&WAGES $858,322 $872,122 ($13,800) -1 6% $6,008,254 $6,027,816 ($19,562) -0.3% $10,299,997 58.5% EMPLOYEE BENEFITS $668,532 $707,186 ($38,654) -5.8% $4,679,724 $4,811,724 ($132,000) -2.8% $8,023,023 60.0% CAPITALIZED ADM OVERHEAD ($23,537) ($7,654) ($15,883) 67.5% ($164,759) ($96,357) ($68,402) 41.5% ($282,476) 34.1% CHEMICALS $73,965 $105.714 ($31,749) -42.9% $622,955 $482,223 $140,732 22.6% $1,098,000 43.9% UTILITIES $285,799 $268,274 $17,525 6.1% $1,855,592 $1,689,362 $166,230 9.0% $3,484,600 48.5% REPAIRS&MAINTENANCE $180,799 $239,792 ($58,993) -32.6% $1,136,593 $1.182.079 ($45,486) -4.0% $2,169,700 54.5% HAULING&DISPOSAL $34,101 $34.087 $14 0.0% $238,707 $204.604 $34,103 14.3% $409,250 50.0% PROFESSIONAL&LEGAL SERV $541 $0 $541 100.0% $3.767 $755 $3,032 80.1% $6,500 11.6% OUTSIDE SERVICES $23,956 $8,091 $15,865 66.2% $163,817 $69,960 $93,857 57.3% $287,550 24.3% MATERIALS&SUPPLIES $57,738 $79.439 ($21.701) -37.6% $384,166 $410288 ($26,122) -6.8% $693,000 59.2% OTHER EXPENSES $38,447 $22,482 $15,965 41.5% $639,463 $519,073 $120,390 18.8% $833,590 62.3% PLANT OPERATIONS Total Expenses $2,198,663 $2,329,533 ($130,870) -6.0% $15,568,299 $15,301.527 $266,772 1.7% $27,022,734 56.6% Color Key- 0 to 10%over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 29 of 275 Page 10 of 34 MOLCentral Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 07/2018 Report Generated on Feb 14, 2018 8:53:03 AM Department PUMP STATIONS PeriodCategory Period Budget Period Actual YTD Budget .Actual YTD Variance % Annual Budget SALARIES&WAGES $79,751 $84,360 ($4.609) -5.8% $558,257 $569,094 ($10,837) -1.9% $957,027 59.5% EMPLOYEE BENEFITS $56,211 $64,790 ($8.579) -15.3% $393,477 $436,012 ($42,535) = $674,547 64.6% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $25,000 $0 $25,000 100.0% $175,000 $76,651 $98,349 56.2% $300,000 25.6% UTILITIES $42,345 $60.116 ($17,771) -42.0% $296,415 $283,293 $13,122 4.4% $508,150 55.7% REPAIRS&MAINTENANCE $26,358 $6708 $19,650 74.6% $151,506 $109,048 $42,458 260% $316,300 34.5% HAULING&DISPOSAL $733 $850 ($117) -16.0% $5,131 $5.708 ($577) = $8,800 64.9% OUTSIDE SERVICES $6,683 $1,717 $4,966 74.3% $41,781 $11,562 $30.219 72.3% $80,200 144% MATERIALS&SUPPLIES $3,466 $4.837 ($1,371) -39.6% $24,262 $11.902 $12,360 50.9% $41,600 28.6% OTHER EXPENSES $2,761 $5,105 ($2,344) -84.9% $19,327 $26,886 ($7,559)® $33,171 81.1% PUMP STATIONS Total Expenses $243,308 $228,484 $14,824 6.1% $1,665,156 $1,530,157 $134,999 8.1% $2,919,795 52.4% Color Key: 0 to 10%over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 30 of 275 Page 11 of 34 A301 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) January 2018 Fiscal Period 0712018 Report Generated on Feb 14, 2018 8-53:03 AM Department: RECYCLED WATER BudgetCategory Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % SALARIES&WAGES $34,755 $27,404 $7,351 21.2% $243,285 $216.750 $26,535 10.9% $417,090 52.0% EMPLOYEE BENEFITS $27,874 $21,667 $6,207 22.3% $195.118 $163,673 $31,445 16.1% $334,528 48.9% CHEMICALS $6,999 $5,108 $1,891 27.0% $48.993 $46.891 $2,102 4.3% $84,000 55.8% UTILITIES $14,583 $15.194 ($611) 4.2% $102,081 $102,651 ($570) -06% $175,000 58.7% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $16,905 $0 $16,905 100.0% $29,000 0.0% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $8.162 ($12,3951 $20,557 251.9% $14,000 -88.5% OUTSIDE SERVICES $16,873 $360 $16,513 97.9% $106,111 $10590 $95,521 900% $202,500 5.2% MATERIALS&SUPPLIES $488 $0 $488 100.0% $3,416 $286 $3,130 916% $5,900 4.8% OTHER EXPENSES $1,486 $0 $1,486 100.0% $39,302 $1,082 $38,220 97.2% $56,624 1.9% RECYCLED WATER Total Expenses $106,639 $69,733 $36,906 34.6% $763,373 $529.528 $233,845 30.6% $1,318,642 40.2% Color Key: 0 to 10% over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 31 of 275 Page 13 of 35 Page 12 of 34 '' Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) January 2018 Fiscal Period 7/2018 Summarized by Account Report Generated on Feb 14 2018 B 44 55 AM TOTALASSETS Current Assets CASH ACCOUNTS CASH $1.416991 CASH ACCOUNTS PAYROLL CLEAR-NG $20000 CASH ACCOUNTS PETTY CASH $3400 DUE FROM 1 DUE FROM SIC S67.740924 DUE FROM I DUE FROM SA $594687 INVENTORY?SUPPLIES 8 MATERIAL INV $2 167 671 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46104 PREPAID ACCOUNTS?PREPAID EXPENSES $957078 PREPAID ACCOUNTS I PREPAID INSURANCE $1780 PREPAID ACCOUNTS I PREPAID RETIREMENT $9 879 906 RECEIVABLE ACCOUNTS I AIR-SSC DIRECT BILL $670145 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $468903 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE.COBRA $2188 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $15319 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100 243 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION AIR $5 443 Current Assets $84,090,792 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS/ACC DEPR-CONTRIB ASSETS ($59 361.001) CONTRIBUTED FIXED ASSETS/CONTRIBUTED SEWER LINES $157.791.729 FIXED ASSETS-C.1 P.I CONSTRUCTION IN PROGRESS $33 388 571 FIXED ASSETS I ACC DEPR-BUILDINGS ($12 876.506) FIXED ASSETS I ACC DEPR-FURN 8 EQUIP ($9,260.262) FIXED ASSETS I ACC DEPR-OUTFALL ($3,616.981) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($33 104.637) FIXED ASSETS I ACC DEPR-SEWAGE COL SYS (368 942 764) FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($220 382.148) FIXED ASSETS I ACC DEPR-VEHICLES ($4 853.858) FIXED ASSETS I ACCUM DEPRC-RECY WATER ($8 866,352) FIXED ASSETS/BUILDINGS 544.238,508 FIXED ASSETS/FURNITURE&EQUIPMENT $14.012.834 FIXED ASSETS/INTANGIBLE ASSETS $4.941,707 FIXED ASSETS/LAND $17.320.570 FIXED ASSETS I OUTFALL SEWERS $11,371,574 FIXED ASSETS 1 PUMPING STATIONS $57.278,141 FIXED ASSETS I RECY WATER INFRASTRUCTURE $20.292.366 FIXED ASSETS I SEWAGE COLLECTION FACIL $351,503,802 FIXED ASSETS I TREATMENT PLANT $333.962 356 FIXED ASSETS I VEHICLES $7 614 982 Net Property,Plant and Equipment $632,452,631 TOTAL ASSETS $716,543,412 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE (39,785) CURRENT LIABILITIES I ACCOUNTS PAYABLE (5484,206) CURRENT LIABILITIES/ACCRUED COMPENSATED ABS ($4.348.119) CURRENT LIABILITIES I ACCRUED WAGES PAYABLE ($1,155.903) CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE ($36.711) CURRENT LIABILITIES 1 MISC DEPOSITSILIABILMES ($114.931) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING ($8.805) CURRENT LIABILITIES 1 PERMIT CLEARING ($39) CURRENT LIABILITIES 1 REFUNDABLE DEPOSITS ($32,080) March 15, 2018 Regular Board Meeting Agenda Packet- Page 32 of 275 Page 14 of 35 Page 13 of 34 '`Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) January 2018 Fiscal Period 712018 Summarized by Account Report Generated on Feb 14 2018 8 44 55 AM CURRENT LIABILITIES I RETIREMENT C,.NTR B W" 151.788.5341 CURRENT LIABILITIES?WORKERS COMP INS PAYABLE $172.817 DEF COMP CONTRIBWIHl$CMA $0 DUE TO;DUE TO DEBT FUND 153 773,399) DUE TO/DUE TO S/C ($68 685,414) DUE TO/DUE TO S/I ($585,000) LIABILITIES-LONG TERM/PENSIONANFLOWIOUTFLOW ($88,679,765) LIABILITIES-LONG TERM/POST EMP.BENEFIT-PENSION $3,359,000 MEDICAL LIABILITIES!DELTA DENTAL ($129) MEDICAL LIABILITIES!DISABILITY INS 15124) MEDICAL LIABILITIES!HEALTH NET ($2,566) MEDICAL LIABILITIES I KAISER PERMANENTE $0 MEDICAL LIABILITIES I LIFE INS $9 MEDICAL LIABILITIES?OCCUPATIONAL HEALTH $2,156 MEDICAL LIABILITIES f POST EMP.BENEFIT-OPER $993,072 PAYROLL TAXES WITHHELD/CALIFORNIA WITHHOLDING $147 PAYROLL TAXES WITHHELD+FEDERAL WITHHOLDING s0 PAYROLL TAXES WITHHELD+MEDICARE WITHHOLDING $0 REIMBURSEMENT FEES ($=4,6691 Total Liabilities ($165,232,977) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE {527.253,390) FUND EQUITY/CAPITAL COST SHARING 55108,691,757) FUND EQUITY/CONTRIBUTED SEWER LINES ;5157,791.729) FUND EQUITY/EXPENDITURE SUMMARY 548,533,919 FUND EQUITY/GENERAL FIXED ASSET GROUP {5790,206.773) FUND EQUITY I STATE&FED CAPITAL GRANT 1$75,301,279) YEAR TO DATE REVENUES!REVENUE SUMMARY (540.599.429) Total Fund Equity ($551,310,435) TOTAL LIABILITIES AND FUND EQUITY ($716,543,412) March 15, 2018 Regular Board Meeting Agenda Packet- Page 33 of 275 Page 14 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT February 14, 2018 TO: THE BOARD OF DIRE TORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending January 31, 2018: YTD YTD Fav/(Unfav) Variance S/C Revenues: Budgeted Actual Variance % Explanation Received $1,744,407 in August 2017 for capacity fee from Sunset Development for Bishop Ranch City Center Total $ 16,360,266 $17,426,872 $ 1,066,606 6.5% project in San Ramon. FY YTD FY % S/C Expenses: Budget* Actual Remaining Spent Total $ 46,471,559 $21,232,942 $ 25,238,617 45.7% Includes 16/17 carry-over($4,497,559) March 15, 2018 Regular Board Meeting Agenda Packet- Page 34 of 275 Page 15 of 34 4 Central Contra Costa Sanitary District Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) January 2018 Fiscal Period 712018 Report Generated on Feb 14, 2018 8 49:05 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% S0 $0 0 0 : $6,000.000 $6.000.000 0.0% Sewer Service Charges $0 ($259 0.0% $7,375,000 $7,145,550 -3.1% $13,967,300 $6,821,750 51.2% Other $605,038 $602648 -0.4% $8,985,266 $10.281.321 1441 $19,360,500 $9,079,179 53.1% Total Revenue $605,038 $602,389 -0.4°k $16,360,266 $17,426,871 6.5% $39,327,800 $21,900,929 44.3% March 15, 2018 Regular Board Meeting Agenda Packet- Page 35 of 275 Page 16 of 34 Sewer Fund (Capital)Spending FY 17-18 $25,000,000 $21,731,705 $19,326,199 $20,000,000 $16,084,953 $21,232,942 $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 $5,0001000 $2,466,069 2,820,219 23,093 July August September October November December January -Projected* Columnl July August September October November December January Projected* $ 2,466,069 $ 5,236,547 $ 9,495,373 $ 13,243,658 $ 16,084,953 $ 19,326,199 $ 21,731,705 Actual 1,023,093 2,820,219 6,421,043 9,405,088 15,524,480 19,187,468 21,232,942 *Projected-Current year budget allocated by month based on historical spending in previous 2 years March 15, 2018 Regular Board Meeting Agenda Packet- Page 36 of 275 Page 17 of 34 PROGRAM/GM385L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING_ CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2018 PERIOD 7/2018 C(A-B) — PROJECT TOTAL TOTAL FY 2017-19 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 Collection System $ 24,288,836 24,390,980 (102,144) 17,692,000 1,255,794 18,845,650 11,780,938 7,064,714 TYPE TP Treatment Plant 15,997,774 12,659,512_ 3,338,262 18,045,000 740,000 22,123,262 8,809,993_ 13,313,276 TYPE GI General Improvements 6,692,737 5,494,908 1 0. ,197,829 4,277,000 (5000) 4,974,829 _ 616,398 4,358,426 —_ TYPE RW Recycled Water 522,894 459,282 63,612 460,000 - 523,612 25,613 497,999 CIB Contingency - 1,500,000 (1,495,794) 4,206 4,206 TOTAL DISTRICT 47,502,241 $ 43,004,682 $ 4,497,559 5 4000 $ 46,471,559_ $ - 2_1,232,942 $ 25,238,621 "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\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jan 18 March 15, 2018 Regular Board Meeting Agenda Packet- Page 37 of 275 Page 18 of 34 PROGRAM/GM38SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING__ CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2018 PERIOD 7/2018 C(A-B) F(C+D+E) G M On H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL _ PROD BUDGETS EXPENDITURES PROTECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN 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 '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 13,863 182,238 6602 South Jackson CAD 333,867 318,466 15,401 - 77,423 92,824 72,824 20,000 6603 North Jackson CAD - - - 400,000 400,000 400,000 •"8249 CSO Dump Pad Modifications - - - 60,000 60,000 60,000 8412 PH Grayson Creek Trunk 12,721,629 12,869,569 (147,940) 800,000 1,578,371 2,230,431 2,227,262 3,169 `8417 Survey'MonumentInstall 250,000 231,550 18,450 - 18,450 5,413 13,037 8419 Collection System Planning LT 670,000 662,077 7,923 200,000 207,923 142,442 65,481 '8420 Oevelopment Sewerage 4,371,102 4,190,458 180,644 - 180,644 148,387 32,257 ••8422 WC Sewer Renovation Phase it 2,369,000 3,003,494 (634,494) 1,381,000 746,506 727,749 18,757 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 3,720,161 3,313,875 406,286 8433 J S.Orinda Sewer Renovation Phase 6 102,238 51,996 50,242 1,500,000 1,550,242 385,913 1,164,329 _ 8434 _Urgent Projects 316,000 244,157 71,843 100,000 171,843 4,723 167,120 8435 WC Sewer Renovation Phase 12 - - - 1,000,000 1,000,000 491,067 508,933 8436 Moraga/Crossroads PS Project 450,000 220,855 229,145 850,000 1,079,145 547,293 531,852 8437 Martinez Sewer Renovation Phase 5 685,000 681,884 3,116 3,470,000 3,473,116 2,835,898 637,218 '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 (460,000) 240,000 - 240,000 _8441 CIPP Contract 17-20 300,000 300,000 5,530 294,470 8442 PS Equipment Piping Replacement PH2 36,000 36,000 - 36,000 8443 LG Diameter Pipe line Inspection 200,000 200,000 4,352 195,648 8444 Force Main Inspection Program 75,000 75,000 - 75,000_ 8445 N.Orinda Sewer Renovation 636,000 636,000 304,071 331,929 _ 8446 Lafayette Sewer Renovation Phase 12 - 636,000 636,000 333,393 302,607 8447 Pump Station Security Improvement 131,000 131,000 - 131,000 8448 Manhole Modifications 400,000 400,000 55,425 344,575 8449 Collection System Modeling Support 100,000 100,000 23,253 76,747 m 8450 Development Sewerage Support 400,000 400,000 136,600 263,400 _ 8451 C.S.Sewer Renovation 500,000 500,000 - 500,000 Rounding 2 Total FY 2017-18 CS Amount $ 24,288,836 24,390,980 (102,144) 17,692,uUuP `Italic Projects open but not in CIS/or 17/18 _ ••8422 17/18 Approved budget was decreased by$800K,as a result of position paper 6.f.July 6,2017 Approved use of sewer construction funds In 16/17- .1***8249 Not in 17/18 Budget New project opened in January 2018. Funds transferred from DP8440 N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report FY 17 18 Jan 18 March 15, 2018 Regular Board Meeting Agenda Packet- Page 38 of 275 Page 19 of 34 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING_ CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2018 PERIOD 7/2018 C(A-B) F(C+D+E) G PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL _ PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET_ NO 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 tiPl 7291 Pump&Blower Bldg.Seismic Upgrade 4,424,000 3,277,948 1,146,052 2,358,000 - 3,504,052 2,575,113 928,939 7292 Switchgear Refurbishment-Ph.2 420,000 419,246 754 350,000 350,754 10,138 340,616 _ 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 - 135,444 33,258 102,186 '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 - 703,770 577,024 126,746 7322 Fire Protection System Ph.2 840,000 338,017 501,983 360,000 206,000 1,067,983 48,183 1,019,800 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 300,000 - 691,677 165,730 525,947 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 5,449,226 2,809,698 2,639,528 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 23,256 618,149 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000 1,078,153 139,663 938,490 7339 T.Plant Control System 1/0 Replacement 320,000 105,340 214,660 150,000 364,660 105,143 259,517 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000 100,000 250,000 - 250,000 7348 Solids Handling Facility Improvements 2,350,000 2,235,254 114,746 2,625,000 2,739,746 1,109,343 1,630,403 7349 Aeration&Energy Upgrade - - - 300,000 300,000 - 300,000 7351 Mechanical&Concrete Renovation 560,000 240,000 800,000 797,082 2,918 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 (106,000) 44,000 - 44,000 7357 Plant Wide Instrumentation Upgrade 100,000 100,0D0 18,744 81,256 7358 Bioenergy P3 Project 200,000 S00,0D0 700,000 117,379 582,621 7359 Solids Conditioning Bldg.roof replacement 500,000 500,000 57,004 442,996 r 7360 Existing Plant Facility Drawing 100,000 100,000 22,296 77,704 T 7362 POB Seismic Upgrades 400,000 400,000 19,829 380,171 7363 Treatment Plant Planning 450,000 450,000 165,521 284,479 _ 7364 TP Safety Enhancement Ph.5 -_ 100,000 (100,000) - - _ Rounding 7 2017-18 TP Amount 5,997,774 12,659,512 3,338,262 40,000 22,123,262 8,809,993 Italic Projects open but not in CIB for 17118 13,317,484 N:\Accounting\GMTEMPS\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jan 18 March 15, 2018 Regular Board Meeting Agenda Packet- Page 39 of 275 Page 20 of 34 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2018 PERIOD 7/2018 C(A-8) (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 201718 FY 2017-18 FY 2017-18 TYPE GI rovements 8207 General Security and Access $ 127,616 106,224 21,392 67,000 88,392 7,686 80,706 8227 _GDI Treatment Plant 265,000 252,235 12,765 160,000 172,765 45,643 127,122 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) 950,000 939,969 231,007 708,962 82.4.0 IT Development 2,418,794 1,612,282 806,512 730,000 1,536,512 139,717 1,396,795 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 (500,000) 756,856 77,087 679,769 8247 Property&Building Improvements - - - 400,000 400,000 88,409 311,591 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 19,708 697,204 9999 Capital Project Clearing(Accounting Use Only)" 60,000 3,185 56,815 - 56,815 - 56,815 Rounding (5) • otal FY 2017-18 GI Amount $ 6,692,737 5,494,908 1,197,829 4,277,000 (SW,0D0) 4;974,829 '616,3 N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jan 18 March 15, 2018 Regular Board Meeting Agenda Packet- Page 40 of 275 Page 21 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 1/31/2018 PERIOD 7/2018 F(C+D+E) G H(F-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 7306 Zone 1 Recycled Water 467,894 459,282 8,612 30,000 38,612 22,488 16,124 7346 Surge Analysis 16-17 55,000 - 55,000 100,000 155,000 3,1_25 151,875 _ 7361 Filter Plant Improvments 330,000 330,000 - 330,000 Rounding ToaFY 2016 1 63,612, , 460,000 523,612 25,613 497,99 '^ 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 21,232,942 25,238,621 N:\Accounting\GMTEMP3\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jan 18 March 15, 2018 Regular Board Meeting Agenda Packet- Page 41 of 275 Page 22 of 34 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING:1/31/2018 GM Memo Position Paper Position Paper Position Paper GM 10/20/17 11/16&GM 12/7/17&GM Approval 8/3/17 12/29/17& PROJ.# PROJECTS 11/30 12/18 1/23/18 TOTAL 17/18 Contingency 7351 Mechanical&Concrete Renovations 240,000 - - - - 240,000 1,500,000 8412 Pleasant Hill Grayson Creek Trunk Se - 178,371 1,400,000 - - 1,578,371 8440 Pipe Bursting Contract 17-20 - - (400,000) - (60,000) (460,000) 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) 7322 Fire Protection System Ph.2 - - - - 206,000 206,000 7355 Odor Control Upgrades Ph. 1 - - - - (106,000) (106,000) 7364 TP Safety Enhancement Ph.5 - - - - (100,000) (100,000) 8249 CSO Dump Pad Modification - - - - 60,000 60,000 Contingency (240,000) (178,371) (1,077,423) - - (1,495,794) (1,495,794) Tota I 4,206 March 15, 2018 Regular Board Meeting Agenda Packet- Page 42 of 275 Page 23 of 34 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING. 01/31/17 PERIOD 07/2018 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 Jan.'18 2017-18 YTD to date Salary&Benefits $ - $ 2,258 $ 643 $ 2,852 $ 5,950 $ 1,665 $ 415 $ 193 $ 13,976 $ 13,976 Technical Services $ - $ - $ 2,031 $ 1,179 $ 22,830 $ 15,178 $ 10,941 $ 3,284 $ 55,443 $ 55,443 Total $ - $ 2,258 $ 2,674 $ 4,031 $ 28,780 $ 16,843 $ 11,356 $ 3,477 $ 69,419 $ 69,419 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 Jan.'18 2017-18 YTD to date Salary&Benefits $ 170,416 $ 4,582 $ 3,123 $ 3,892 $ 2,954 $ 2,410 $ 1,599 $ 622 $ 19,182 $ 189,598 Other Charges $ 73,876 - - - - - - - $ - $ 73,876 Total $ 244,292 $ 4,582 $ 3,123 $ 3,892 $ 2,954 $ 2,410 $ 1,599 $ 622 $ 19,182 $ 263,474 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 Jan.'18 2017-18 YTD to date Salary&Benefits $ - $ 2,158 $ 1,830 $ 3,988 $ 3,988 other Charges $ - $ - $ - Total $ - $ - $ - $ - $ - $ - $ 2,158 $ _. 1,830 $ 3,988 $ 3,988. N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\O&M Projects Activity YTD March 15, 2018 Regular Board Meeting Agenda Packet- Page 43 of 275 Page 24 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JANUARY,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.O.M. E.O.M. NO ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8186-2190 — 1 (1) 41,500,000 44,500,000 (3,000,000) 41,500,000 41,526,818 64.34% 50,689.73 110,256.35 160,946.08 0 925 Toyota Motor Comm Pa 12/06117 03106/18 33 1.43 2,989,350 3,000,000 0 3,000,000 2,995,903 4.65% 3,668.33 3,076.67 6,745.00 926 US Gov't Agency Dscnt 12107117 06108118 127 1.42 4,964,163 5,000,000 0 5,000,000 4,972,850 7.75% 6,037.84 5,063.99 11,101.83 927 US Govt Agency Dscnt 12107117 06108118 127 1.42 4,964,163 5,000,000 0 5,000,000 4,972,850 7.75% 6,037.84 5,063.99 11,101.83 928 US Gov't Agency Dscnt 12/07/17 06/08118 127 1.42 4,964,163 5,000,000 0 5,000,000 4,972,850 7.75% 6,037.84 5,063.99 11,101.83 929 US Gov't Agency Dscnt 12/07117 06108118 127 1.42 4,964,163 5,000,000 0 5,000,000 4,972,850 7.75% 6,037.84 5,063.99 11,101.83 (4) 64,346,000 67.500.000 (3,000,000) 64,500,000 64,414,121 100.00% 78,509.42 133,588.98 212,098.40 (3) (5) 345.71 96,186.24 96,531.95 78,855.13 229,775.22 308,630.35 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of January,2018 was 1.350%. (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 1.375%. (4) The market value of the portfolio on January 31,2018 was$64,414,121. 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. March 15, 2018 Regular Board Meeting Agenda Packet- Page 44 of 275 Page 26 of 35 Page 25 of 34 central Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) January 2018 Fiscal Period 712018 Summarized by Account Report Generated on Feb 14.2018 8 44 55 AM TOTALASSErS Current Assets CAD RECEIVABLE•AVAD-ALHAMBRA VLY AR $958967 CASH ACCOUNTS`CASH $1.280.611 CASH ACCOUNTS I TEMPORARY INVESTMENTS $64 500 000 DUE FROM I DUE FROM DEBT FUND $3.105.753 DUE FROM I DUE FROM R/E $68.685.414 RECEIVABLE ACCOUNTS IACCOUNTS RECEIVABLE $63.363 RECEIVABLE ACCOUNTS/ACCRUED INTEREST AIR $50690 RECEIVABLE ACCOUNTS ICAD RECEIVABLE $201.762 Current Assets $138,846,561 Net Property,Plant and Equipment FIXED ASSETS•C I P CONSTRUCT:ON IN PROGRESS $21 232 948 Net Property,Plant and Equipment 621,232,948 TOTAL ASSETS 6160,079,508 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($5531) CURRENT LIABILITIES I ACCOUNTS PAYABLE ($937874) CURRENT LIABILITIES I PROJECT RETENTION PAYABLE (61.228 948) CURRENT LIABILITIES I REFUNDABLE CONST BONDS ($766.440) DUE TO/DUE TO DEBT FUND ($64673) DUE TO DUE TO R/E (667 740 924) LIABILITIES/UNEARNED INTEREST ($102848) Total Liabilities ($70,247,236) Total Fund Equity EXPENDITURE SUMMARY I TRANSFER TO C;P ($21.232 948) FUND EQUITY/AVAILABLE FUND BALANCE (672 405 401) FUND EQUITY,EXPENDITURE SUMMARY $21 232 948 YEAR TO DATE REVENUES I REVENUE SUMMARY (617.426 871) Total Fund Equity (689,832,272) TOTAL LIABILITIES AND FUND EQUITY (6160,079,508) March 15, 2018 Regular Board Meeting Agenda Packet- Page 45 of 275 Page 26 of 34 ' Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE January 2018 Fiscal Period 712018 Report Generated on Feb 14,2018 8-49.05 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $5.582 $7.859 40.8"! $624.074 $628.772 0 8:. $727.000 $98.228 86.51, Total Revenue $5,582 $7,859 40.8% $624,074 $628,772 0.8% $727,000 $98,228 86.5% March 15, 2018 Regular Board Meeting Agenda Packet- Page 46 of 275 Page 27 of 34 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:003-SELF-INSURANCE January 2018 Fiscal Period 07/2018 Report Generated on Feb 14. 2018 8-53.03 AM $40,000 ❑ Penod Budget $800,000 ❑YTD Budget ❑Penod Actual ❑YTD Actual $30,000 $600.000 $20,000 $400.000 i $10.000 $200.000- Period 200,000-Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $7,820 $22,304 $785,868 $608,080 $177,788 Totals $30,124 $7,820 $22,304 $785,868 $608,080 $177,788 March 15, 2018 Regular Board Meeting Agenda Packet- Page 47 of 275 Page 28 of 34 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 003-SELF-INSURANCE January 2018 Fiscal Period 0712018 Report Generated on Feb 14, 2018 8:53:03 AM Department: Category Period Budget Period Actual Period Variance % YTD Budget Budget INSURANCE&OTHER EXP $1,375 $0 $1,375 100.0% $584,625 $540,860 $43,765 7.5% $591,500 91.4% GENERAL&AUTO LIABILITY $28,749 $7,820 $20,929 72.8% $201.243 $68,621 $132,622 65.9% $345,000 199% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1,401 0.0% $0 0.0% Total Expenses $30,124 $7,820 $22,304 74.0% $785,868 $608,080 $177,788 22.6% $936,500 64.9% Color Key: 0 to 10%over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 48 of 275 Page 29 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS JANUARY,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- -- 1 (1) 6,500,000 6,500,000 6,500,000 6,504,200 100.00% 7,452.74 36,306.10 43,758.84 (3) 6,500,000 6,500,000 0 6,500,000 6,604,200 100.00% 7,452.74 36,306.10 43,758.84 (2) 406.34 (297.44) 108.90 7,859.08 36,008.66 43,867.74 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of January,2018 was 1.350%. (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 1.350%. (4) The market value of the portfolio on January 31,2018 was$6,504,200. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. March 15, 2018 Regular Board Meeting Agenda Packet- Page 49 of 275 Page 31 of 35 Page 30 of 34 Lntral Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE January 2018 Fiscal Period 712018 Summarized by Account Report Generated on Feb 14 2018 8 44 55 AM TOTAL ASSETS Current Assets CASH ACCOUNTS CASH $188687 CASH ACCOUNTS r TEMPORARY INVESTMENTS 56500000 DUE FROM I DUE FROM RIE $585000 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $7453 Current Assets 67,281,140 TOTAL ASSETS 67,281,140 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES.ACCOUNTS PAYABLE 60 CURRENT LIABILITIES GASB10 ACTUARIAL RESERVE ($807.079) DUE TO DUE TO RIE ($594687) Total Liabilities ($7,401,766) Total Fund Equity FUND EQUITY I EMPLOYMENTIPOLLUTION RISK (65 000.000) FUND EQUITY f EXPENDITURE SUMMARY $608080 FUND EQUITY f INS PREMS:CLAIMSILAWSUITS ($858683) YEAR TO DATE REVENUES;REVENUE SUMMARY ($628772) Total Fund Equity (65,879,374) TOTAL LIABILITIES AND FUND EQUITY (67,281,140) March 15, 2018 Regular Board Meeting Agenda Packet- Page 50 of 275 Page 31 of 34 WICentral Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE January 2018 Fiscal Period 7/2018 Report Generated on Feb 14. 2018 8:49:05 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 $0 0 $3,773,399 $3.773.399 00% $3.819.099 $45.700 98 8°:, Total Revenue $0 $0 0.0% $3,773,399 $3,773,399 0.0% $3,819,099 $45,700 98.8% March 15, 2018 Regular Board Meeting Agenda Packet- Page 51 of 275 Page 32 of 34 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:004-DEBT SERVICE January 2018 Fiscal Period 07/2018 Report Generated on Feb 14, 2018 8 53 03 AM $1 Penod Budget $250,000 ❑ YTD Budget ❑Penod Actual ❑YTD Actual $200,000-1 SO $150,000 $100.000 ($0)- $50.000 I Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $214,517 $214,517 $0 Totals $0 $0 $0 $214,517 $214,517 $0 March 15, 2018 Regular Board Meeting Agenda Packet- Page 52 of 275 Page 33 of 34 �Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 004-DEBT SERVICE January 2018 Fiscal Period 0712018 Report Generated on Feb 14, 2018 8:53:03 AM Department: Category Period Budget Period Actual Period Variance 11.� YTD Budget YTD Actual YTD Variance % Annual % Budget INTEREST EXPENSE $0 $0 $0 0.0% $214,517 $214,517 $0 00% $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 $6,933,957 $6,716,081 $217,876 3.1% $52,582,136 S49,356.517 $3,225,619 6.1% $91,881,809 53.7% Color Key0 to 101". over budget > 10%over budget March 15, 2018 Regular Board Meeting Agenda Packet- Page 53 of 275 Page 35 of 35 Page 34 of 34 ' Central Contra Costa Sanitary District All am I Balance Sheet Fund:004-DEBT SERVICE January 2018 Fiscal Period 7/2018 Summarized by Account Report Generated on Feb 14 2018 8 44 55 AM TOTALASSE75 Current Assets DUE FROM/DUE FROM R/E $3 773 399 DUE FROM I DUE FROM SIC $64673 L T.DEBT ACCOUNTING/DEPOSIT W/TRUSTEE RESERVE $4856450 LT DEBT ACCOUNTING;REVENUE BOND RESERVE CASH ($116) RECEIVABLE ACCOUNTS?ACCRUED INTEREST A/R $10548 Current Assets $8,704,954 TOTAL ASSETS $8,704,954 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES:RECYCLED WATER LOAN ($182377) DUE TO I DUE TO S/C 1s3 105 753) L T DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE $0 L T DEBT ACCOUNTING I BONDS PAYABLE I$29 095.000) Total Liabilities ($32,383,130) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $27237.057 FUND EQUITY/EXPENDITURE SUMMARY $214,517 YEAR TO DATE REVENUES r REVENUE SUMMARY ($3.773.399) Total Fund Equity $23,678,176 TOTAL LIABILITIES AND FUND EQUITY ($8,704,954) March 15, 2018 Regular Board Meeting Agenda Packet- Page 54 of 275