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HomeMy WebLinkAbout04.b. Review February 2018 Financial Statements and Investment Reports Page 1 of 36 Item 4.b. Central Contra Costa Sanitary District March 20, 2018 TO: FINANCE COMMITTEE 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 FEBRUARY2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Strategic Plan Tie-In GOAL THREE: Be a Fiscally Sound and Effective Water Sector Utility Strategy 1 - Conduct Long-Range Financial Planning, Strategy 2- Manage Costs ATTACHMENTS: 1. February 2018 Financial Statements and Investment Reports March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 40 of 95 CE17YPFALPATRUSTA SANITARY DISTRICT March 9,2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO TJ FROM: JAMIE KING r , SUBJECT: O&M Variance Analyds The following are brief year-to-date variance explanations through period ending February, 2018. YTD YTD Fav/(Unfav) Variance O&M Revenues: Budgeted Actual Variance % Explanation Total $ 52,932,040 $ 52,734,996 S (197 044) -0.4% Received slightly less ssc/property tax conversion than budgeted for the first installment. O&M Expenses(variances>SIGOKI: Total Labor Charges 44,863,080 43,913,562 949,518 2.1% Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 987,912 678,652 309,260 313% 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 2,920,645 2,580,900 339,745 11.6% Delay in invoices. February invoices are not reflected in the financials. Repairs&Maintenance 3,263,992 2,685,565 578,427 17.7% Budgeted expense for repair of Miner Rd in Orinda will not be incurred saving the District $300K. Major expenses for CSO are frequently incurred towards the end of the fiscal year although budgeted for evenly throughout the year. Professional&Legal Services 536,664 279,127 257,537 48.0% Due to delay in legal and professional invoices_ Outside Services 2,172,741 1,412,071 760,670 35.0% Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 1,761,702 1,385,636 376,066 21.3% Lower than budgeted fiscal year expense thus far for Public Agency Fees, Public Information,Tech Training and Professional Expense Reimbursement Variance is expected to decrease towards the end of the fiscal year. All Other 2,669,288 2,462,107 207,181 7.8% Minor variances for multiple account categories. Total $ 59.176.024 $ 55,397,620 $ 3,778,404 6.4% March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 41 of 95 Page 2 of 35 Central Contra Costa Sanitary District VI _ ..� Protecting public hoalth and the environnient Revenue Report MTD Fund:001 -RUNNING EXPENSE(OW) February 2018 Fiscal Period 8/2018 Report Generated on Mar 9, 2018 8.28 31 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 $11,474 639% $56.000 $66,800 193% $853,000 $786,200 7.8% Sewer Service Charges $11,811.942 $11,842,044 0.3% $50,741,936 $50,325,773 -08% $75,220,700 $24,894,928 66.9% Other $187,331 $282.051 50.6% $2,134.104 $2.342.425 98% $3.385,000 $1,042,575 69.2% Total Revenue $12.006,273 $12,135.568 1.1% $52,932,040 $52,734.997 -0.4% $94,658,700 $41,923,703 55.7% March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 42 of 95 Page 3 of 35 41011Centrall Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 08/2018 Report Generated on Mar 9, 2018 8:30:39 AM $60,000.000 00 Budget 176,024 Actual 7,620 $50,000.000 00 1x761 ,533,919 $40,000,000 00 825,658 *4� $30.000.000 00 $29,8 - $34,159,376 a" -527,765,667 $22, $20.000.000.00 __$21,147,677 $1s,o 3414,868,321 $10.000 000 00 $8,7563 $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 Feb(8)2018 Fiscal Periods March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 43 of 95 Page 4 of 35 `LCentral Contra Costa Sanitary District . , Expense Report-District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 08/2018 Report Generated on Mar 9,2018 830.39 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,899,767 $2,818,341 $81,426 2.8% $23.198.136 $22,621,210 $576,926 2.5% $34,797,628 650% EMPLOYEE BENEFITS $3,316,880 $3,220,638 $96,242 2.9% $24,313,040 $23,542,150 $770,890 3.2% $36,752,619 64.1% CAPITALIZED ADM OVERHEAD ($331,012) ($279,940) ($51,072) 15.4% ($2,648,096) ($2,249,798) ($398,298) 15.0% ($3,972,203) 566% DIRECTOR FEES&EXPENSES $14,052 $15,305 ($1,253) -8.9% $112.416 $101,260 $11,156 9.9% $168,631 60.0% CHEMICALS $140,964 $72,887 $68,077 48.3% $987,912 $678,652 $309,260 31.3% $1,482,000 45.8% UTILITIES $391.226 $251,148 $140,078 35.8% $2,920,645 $2,580,900 $339,745 11.6% $4,639,790 556% REPAIRS&MAINTENANCE $441,624 $327,590 $114,034 25.8% $3,263,992 $2,685,565 $578,427 17.7% $5,299,754 50.7% HAULING&DISPOSAL $85,326 $35,654 $49,672 58.2% $652.608 $552,913 $99,695 15.3% $1,023,975 54.0% PROFESSIONAL&LEGAL SERV $66,458 $51,407 $15,051 22.6% $536,664 $279,127 $257,537 480% $807,600 34.6% OUTSIDE SERVICES $261.330 $128,119 $133,211 51.0% $2,172,741 $1,412,071 $760,670 350% $3,452,717 40.9% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 00% $585,000 100.0% MATERIALS&SUPPLIES $166,908 $146,951 $19,957 12.0% $1,319,264 $1,222,934 $96,330 73% $2,059,325 59.4% OTHER EXPENSES $140.750 $75,600 $65,150 46.3% $1,761,702 $1,385,636 $376,066 21.3% $2,616,751 53.0% Total Expenses $7,594,273 $6,863,701 $730,572 9.6% $59,176,024 $55,397,620 $3,778,404 6.4% $89,713,587 61.7% Color Key 0 to 1011/a over budget a 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 44 of 95 Page 5 of 35 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 0812018 Report Generated on Mar 9,2018 8:32:21 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 i $0 I $0 611 C 01QE Q JSP S�P��G.tG���� G�\OQ�C��Gel QJ�p ID Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $2,454,647 $2,181,215 $273,432 $18,047,727 $16,070,685 $1,977,042 ENGINEERING $1,355,947 $1,281,150 $74,797 $11216,387 $10,879,322 $337,065 COLLECTION SYSTEM OPS. $1,179,629 $1,045,231 $134,398 $9,311,032 $8,730,297 $580,735 PLANT OPERATIONS $2,242,829 $2,069,174 $173,655 $17811,128 $17,370,701 $440,427 PUMP STATIONS $243,308 $235,418 $7,890 $1,908,464 $1,765,575 $142,889 RECYCLED WATER $117,913 $51,512 $66,401 $881,286 $581,040 $300,246 Totals $7,594,273 $6,863,701 $730,572 $59,176,024 $55,397,620 $3,778,404 March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 45 of 95 Page 6 of 35 ' -Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 0812018 Report Generated on Mar 9, 2018 8:32:21 AM Department: ADMINISTRATION PeriodCategory Period Budget . : . .ad L - i SALARIES&WAGES $588,695` $541.983 $46,712 7.9% $4,709,560 $4,297,446 $412,114 8.8% $7,064,444 60.8% EMPLOYEE BENEFITS $1,531.126 $1.417,394 $113,732 7.4% $10.027,008 $9,157,140 $869,868 8.7% $15,322,061 59.8% CAPITALIZED ADM OVERHEAD ($3,980) ($2,625) ($1,355) 34.0% ($31,840) ($26,708) ($5,132) 16.1% ($47,770) 55.9% DIRECTOR FEES&EXPENSES $14.052 $15,305 ($1,253) -89% $112.416 $101,260 $11,156 99% $168,631 600% UTILITIES $12,203 $2,875 $9,328 76.4% $97.624 $74,622 $23,002 23.6% $146,440 51.0% REPAIRS&MAINTENANCE $82,291 $39,400 $42,891 52.1% $658,328 $537,884 $120,444 18.3% $987,550 545% PROFESSIONAL&LEGAL SERV $49,878 $38.575 $11,303 22.7% $404.024 $220,.949 $183,075 45.3% $608,600 36.3% OUTSIDE SERVICES $115,087 $83,160 $31,927 27.7% $953,296 $774,565 $178,731 18.7% $1,587,100 488% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585.000 $585.000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $11.230 $9,899 $1,331 11.9% $117.840 $71,183 $46,657 39.6% $190,825 37.3% OTHER EXPENSES $54,065 $35,249 $18,816 34.8% $414,471 $277,344 $137,127 33.1% $648,985 42.7% ADMINISTRATION Total Expenses $2.454,647 $2,181,215 $273,432 11.1% $18,047,727 $16,070,685 $1,977,042 11.0% $27,261,866 58.9% Color Key: 0 to 10% over budget > 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 46 of 95 Page 7 of 35 Central Contra Costa Sanitary District Prolectii�g public 110,11M and Me eavironmeni Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) February2018 Fiscal Period 0812018 Report Generated on Mar 9, 2018 8 32 21 AM Department: ENGINEERING Category Period Budget Period Actual Period Variance 'A YTD Budget Budget SALARIES&WAGES $824.553 $824,464 $89 0.0% $6,596,424 $6,483,933 $112,491 1.7% $9,894,696 65.5% EMPLOYEE BENEFITS $604,832 $631,413 ($26,581) -4.4% $4,838,656 $4,854,905 ($16,249) -0.3% $7,258,451 669% CAPITALIZED ADM OVERHEAD ($299,122) ($266,731) ($32,391) 108% ($2.392.976) ($2,098,488) ($294,488) 12.3% ($3,589,475) 585% UTILITIES $15,265 $6,041 $9,224 60.4% $122,120 $110,327 $11,793 9.7% $183,200 602% REPAIRS&MAINTENANCE $14,405 $2,447 $11,958 830% $115.240 $58,696 $56,544 49.1% $172,900 33.9% HAULING&DISPOSAL $39,576 $5.751 $33,825 85.5% $286,608 $257,173 $29,435 10.3% $474,925 54.2% PROFESSIONAL&LEGAL SERV $14,248 $12,335 $1,913 13.4% $113,984 $70,386 $43,598 38.2% $171,000 41.2% OUTSIDE SERVICES $89,516 $37,332 $52.184 58.3% $786,504 $496,.813 $289,691 36 89'. $1,184,767 41.9% MATERIALS&SUPPLIES $31,530 $15,812 $15,718 49.9% $247,240 $191,.064 $56,176 22.7% $378,450 50.5% OTHER EXPENSES $21,144 $12,286 $8,858 41.9% $502,587 $454,512 $48,075 9.6% $905,423 50.2% ENGINEERING Total Expenses $1.355.947 $1,281,150 $74,797 5.5% $11,216,387 $10,879,322 $337,065 3.0% $17,034,337 63.9% Color Key- 0 to 1001( over budget > 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 47 of 95 Page 8 of 35 �L-Central Contra Costa Sanitary District n�nn�ni�nm�ni niwnnn��nnni Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 08/2018 Report Generated on Mar 9, 2018 8-32:21 AM Department: COLLECTION SYSTEM OPS. PeriodCategory Period Budget Actual Period YTD Budget .Actual YTD Variance % Annual % Budget SALARIES&WAGES $513,691 $522,475 ($8,784) -1.7% $4,109,528 $4,096,752 $12,776 03% $6,164,374 665% EMPLOYEE BENEFITS $428.305 $429,319 ($1,014) -0.2% $3,426,440 $3,376,183 $50,257 1.5% $5,140,009 65.7/0 CAPITALIZED ADM OVERHEAD ($4,373) ($1,353) ($3,020) 691% ($34,984) ($19,014) ($15,970) 456% ($52,482) 36.2% UTILITIES $11,865 $11.415 $450 38% $94,920 $89,828 $5,092 54% $142,400 63.1% REPAIRS&MAINTENANCE $135,356 $37,475 $97,881 72.3% $975,848 $549,590 $426,258 43.7/0 $1,624,304 33.8% HAULING&DISPOSAL $10,916 $7,188 $3,728 34.2% $87,328 $62,712 $24,616 28.2% $131,000 47.9% PROFESSIONAL&LEGAL SERV $625 $248 $377 602% $5.000 ($818) $5,818 1164% $7,500 -10.9% OUTSIDE SERVICES $9,215 $2,819 $6,396 69.4% $73.720 $43,773 $29,947 40.6% $110,600 39.6% MATERIALS&SUPPLIES $62.456 $27,198 $35,258 565% $480.648 $444,169 $36,479 76% $749,550 59.3% OTHER EXPENSES $11,573 $8,447 $3,126 27.0% $92,584 $87,122 $5,462 5.9% $138,958 62.7/0 COLLECTION SYSTEM OPS.Total $1,179,629 $1,045,231 $134,398 11.4% $9.311.032 $8,730,297 $580,735 6.2% $14,156,213 61.710 Expenses Color Key: 0 to 10% over budget 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 48 of 95 Page 9 of 35 A. VOICentrall Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 08/2018 Report Generated on Mar 9, 2018 8:3Z21 AM Department: PLANT OPERATIONS PeriodCategory Budget Budget SALARIES&WAGES $858,322 $821,258 $37,064 4.3% $6,866,576 $6,849,073 $17,503 0.3% $10,299,997 66.5% EMPLOYEE BENEFITS $668,532 $656,117 $12,415 19% $5.348256 $5,467,841 ($119,585) -2.2% $8,023,023 68.2% CAPITALIZED ADM OVERHEAD ($23,537) ($9,231) ($14,306) 60.8% ($188,296) ($105,588) ($82,708) 43.9% ($282,476) 37.4% CHEMICALS $108,965 $70,657 $38,308 35.2% $731,920 $552,880 $179,040 24.5% $1,098,000 50.4% UTILITIES $294,965 $188.690 $106,275 36.0% $2,150,557 $1,878,053 $272,504 12.7% $3,484,600 539% REPAIRS&MAINTENANCE $180,799 $212.906 ($32,107) -17.8% $1,317,392 $1.394.985 ($77,593) -5.9% $2,169,700 64.3% HAULING&DISPOSAL $34,101 $22.419 $11,682 34.3% $272,808 $227,022 $45,786 168% $409,250 55.5% PROFESSIONAL&LEGAL SERV $541 $248 $293 54.1% $4,328 $1.004 $3,324 768% $6.500 15.4% OUTSIDE SERVICES $23,956 $3,062 $20,894 87.2% $187,773 $73,022 $114,751 611% $287,550 25.4% MATERIALS&SUPPLIES $57,738 $84.398 ($26,660) -46.2% $441,904 $494,686 ° ($52,782) $693,000 714/0 OTHER EXPENSES $38,447 $18,649 $19.798 51.5% $677,910 $537,723 $140,187 207% $833,590 64.5% PLANT OPERATIONS Total Expenses $2,242,829 $2,069,174 $173.655 7.7% $17,811,128 $17,370.701 $440,427 25% $27,022,734 64.3% Color Key: 0 to 10% over budget > 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 49 of 95 Page 10 of 35 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 0812018 Report Generated on Mar 9,2018 8:32:21 AM Department: PUMP STATIONS PeriodCategory Period Budget Period Actual YTD Budget .Actual YTD Variance % Annual 1/. ..- SALARIES&WAGES $79,751 $81,246 ($1.495) -1.9% $638,008 $650,339 ($12,331) -1.9% $957,027 68.0% EMPLOYEE BENEFITS $56,211 $64,030 ($7,819) -13.9% $449.688 $500.042 ($50,354) = $674,547 74.1% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $25,000 $0 $25,000 100.0% $200,000 $76,651 $123,349 61.7% $300,000 25.6% UTILITIES $42,345 $42,127 $218 0.5% $338,760 $325,420 $13,340 3.9% $508,150 64.0% REPAIRS&MAINTENANCE $26,358 $35,362 ($9,004) -34.2% $177,864 $144,410 $33,454 18.8% $316,300 45.7% HAULING&DISPOSAL $733 $297 $436 59.5% $5,864 $6,005 ($141) -2.4% $8,800 68.2% OUTSIDE SERVICES $6.683 $1.745 $4,938 73.9% $48,464 $13,307 $35,157 72.5% $80,200 16.6% MATERIALS&SUPPLIES $3,466 $9,644 ($6,178) -178.3% $27,728 $21,546 $6,182 22.3% $41,600 51.8% OTHER EXPENSES $2,761 $968 $1,793 64.9% $22.088 $27,854 ($5,766)= $33,171 84.0% PUMP STATIONS Total Expenses $243,308 $235,418 $7,890 3.2% $1.908,464 $1,765,575 $142,889 7.5% $2,919,795 60.5°1 Color Key: 0 to 10% over budget > 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 50 of 95 Page 11 of 35 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) February 2018 Fiscal Period 08/2018 Report Generated on Mar 9. 2018 8.32:21 AM Department: RECYCLED WATER CategoryYTD Budget .Actual YTD Variance % Annual % ..- SALARIES&WAGES $34,755 $26,917 $7,838 22.6% $278,040 $243,667 $34,373 12.4% $417,090 58.4% EMPLOYEE BENEFITS $27,874 $22,365 $5,509 198% $222,992 $186,038 $36,954 166% $334,528 55.6% CHEMICALS $6.999 $2,231 $4,768 68.1% $55,992 $49,121 $6,871 12.3% $84,000 58.5% UTILITIES $14.583 $0 $14.583 1000% $116,664 $102,651 $14,013 12.0% $175,000 58.7% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $19,320 $0 $19,320 100.0% $29,000 0.0% PROFESSIONAL&LEGAL SERV $1.166 $0 $1,166 100.0% $9,328 ($12,395) $21,723 232.9% $14,000 -88.5% OUTSIDE SERVICES $16,873 $0 $16,873 100.0% $122,984 $10,590 $112,394 914% $202500 5.2% MATERIALS&SUPPLIES $488 $0 $488 1000% $3,904 $286 $3,618 92.7% $5,900 4.8% OTHER EXPENSES $12.760 $0 $12.760 100.0% $52.062 $1.082 $50,980 97.9% $56,624 1.9% RECYCLED WATER Total Expenses $117,913 $51,512 $66.401 56.3% $881,286 $581.040 $300,246 34.1° $1,318,642 44.1% Color Key: 0 to 10% over budget > 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 51 of 95 Page 12 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS FEBRUARY,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 10/99- ---- 1 (1) 40,000,000 0 40,000,000 40,000,000 40,024,850 100.00% 10,854.79 0.00 10,854.79 (3) 40,000,000 0 40,000,000 40,000,000 40,024,850 100.00% 10,854.79 0.00 10,854.79 (2) 0.00 10,854.79 0.00 10,854.79 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of February,2018 was 1.415%. (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 Running Expense portfolio is 1.415%. (4) The market value of the portfolio on February 28,2018 was$40,024,850. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 52 of 95 Page 14 of 36 Page 13 of 35 Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(OW) February 2018 Fiscal Period 812018 Summarized by Account Report Generated on Mar 9 2018 8 17 35 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $2 567 120 CASH ACCOUNTS I PAYROLL CLEARING $17548 CASH ACCOUNTS I PETTY CASH $3400 CASH ACCOUNTS I TEMPORARY INVESTMENTS $40 000 000 DUE FROM I DUE FROM SIC $68 503 728 DUE FROM:DUE FROM SII $597519 INVENTORY SUPPLIES&MATERIAL!NV $2 197 646 PREPAID ACCOUNTS;PREPAID CAFETERIA PLAN $46104 PREPAID ACCOUNTS,PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS r PREPAID EXPENSES $954351 PREPAIDACCOUNTS PREPAID INSURANCE $1780 PREPAID ACCOUNTS,PREPAID RETIREMENT $8.441750 RECEIVABLE ACCOUNTS i A/R-SSC DIRECT B;LL $19.101 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $417.439 RECEIVABLE ACCOUNTS I ACCOUNTS RECENABLE-COBRA $1 794 RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R $10855 RECEIVABLE ACCOUNTS V COMPUTER PURCHASE PROGRAM $13830 RECEIVABLE ACCOUNTS P DEPOSITS TO BANK ESCROW $100243 RECEIVABLE ACCOUNTS I OVERTIME INSPECTI 7N AIR $3695 Current Assets $123,898,476 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 I P CONSTRUCTION IN PROGRESS $33.388,571 FIXED ASSETS I ACC DEPR-BUILDINGS (512.876.506) FIXED ASSETS/ACC DEPR FURN&EQUIP ($9.260.262) FIXED ASSETS/ACC DEPR-OUTFALL ($3.616.981) FIXED ASSETS/ACC DEPR-PUMPING STATIONS (533.104.637) F'XED ASSETS/ACC DEPR-SEWAGE COL SYS ($68.942.764) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($220.382 148) FXED ASSETS/ACC DEPR-VEHICLES (S4 853.858) FIXED ASSETS/ACCUM DEPRC RECY WATER (SB 866,352) FIXED ASSETS/BUILDINGS $44 238 508 FIXED ASSETS/FURNITURE&EQU,PMENT $14012,834 FIXED ASSETS I INTANGIBLE ASSETS $4,941.707 FIXED ASSETS I LAND $17.320.570 FIXED ASSETS I OUTFALL SEWERS $11,371574 FIXED ASSETS I PUMPING STATIONS $57278,141 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 $756,351,106 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE:SALES TAX PAYABLE ($12 3911 CURRENT LIABILITIES:ACCOUNTS PAYABLE ($483 1171 CURRENT LIABILITIES ACCRUED COMPENSATED ABS ($4348 119• CURRENT LIABILITIES'ACCRUED WAGES PAYABLE ($1 147 632: CURRENT LIABILITIES CAFETERIA PLAN PAYABLE ($33109 CURRENT LIABILITIES COMMUTER PLAN PAYABLE (5260. March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 53 of 95 Page 15 of 36 Page 14 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) February 2018 Fiscal Period 8/2018 Summarized by Account Report Generated on Mar 9 2018 8 17 35 AM CURRENT LIABILITIES 1 MISC DEPOSITStUABILITIES (5108 539) CURRENT LIABILITIES?OTHER PAYROLL WITHHOLDIN (58 874) CURRENT LIABILITIES 1 PERMIT CLEARING $52 CURRENT LIABILITIES 1 REFUNDABLE DEPOSITS ($32080) CURRENT LIABILITIES 7 RETIREMENT CONTRIB W/H ($1778 113) CURRENT LIABILITIES 1 WORKERS'COMP INS PAYABLE $137913 DEF COMP CONTRIS W/H/ICMA $0 DUE TO I DUE TO DEBT FUND ($3773399) DUE TO/DUE TO SIC ($103 839 349) DUE TO/DUE TO S/I (S585000) LIABILITIES•LONG TERM 1 PENSION+INFLOW/OUTFLOW ($88.679 765) LIABILITIES•LONG TERM)POST EMP BENEFIT-PENSION S3 359 000 MEDICAL LIABILITIES)DELTA DENTAL $0 MEDICAL LIABILITIES I DISABILITY INS (S7.041) MEDICAL LIABILITIES 7 HEALTH NET SO MEDICAL LIABILITIES)KAISER PERMANENTE $0 MEDICAL LIABILITIES i LIFE INS $29 MEDICAL LIABILITIES 1 OCCUPATIONAL HEALTH $1 086 MEDICAL LIABILITIES!POST EMP BENEF,T-OPEB S7 624 572 PAYROLL TAXES WITHHELD CALIFORNIA WITHHOLDING $0 PAYROLL TAXES WITHHELD FEDERAL WITHHOLDING $0 PAYROLL TAXES WITHHELD MEDICARE WITHHOLDING SO REIMBURSEMENT FEES ($54 6691 Total Liabilities (5199,768,803) Total Fund Equity FUND EQUITY r AVAILABLE FUND BALANCE ($27.,253,390) FUND EQUITY 1 CAPITAL COST SHARING ($108,691.757) FUND EQUITY 1 CONTRIBUTED SEWER LMES ($157.791.729) FUND EQUITY!EXPENDITURE SUMMARY $55,397,620 FUND EQUITY I GENERAL FIXED ASSET GROUP ($190,206.773) FUND EQUITY r STATE 8 FED CAPITAL GRANT (575,301.279) YEAR TO DATE REVENUES REVENUE SUMMARY ($52,734,997) Total Fund Equity ($556,582,303) TOTAL LIABILITIES AND FUND EQUITY ($756,351,106) March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 54 of 95 Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT March 9, 2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending February 28, 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 $ 21,965,304 $ 22,898,969 $ 933,665 4.3% project in San Ramon. FY YTD FY % S/C Expenses: BudgetActual Remaining Spent Total $ 46,471,559 $ 23,278,644 $ 23,192,915 50.1% Includes 16/17 carry-over($4.497 559) March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 55 of 95 Page 16 of 35 JeMiCentral Contra Costa Sanitary District Protecting Revenue Report MTD Fund: 002-SEWER CONSTRUCTION(Capital) February 2018 Fiscal Period 8/2018 Report Generated on Mar 9, 2018 8 28.31 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0.0% $6.000,000 $6,000,000 0,0% Sewer Service Charges $2,200.000 $2.198.795 -01% $9.575,000 $9,344,345 -2.4% $13,967.300 $4,622,955 66.9% Other $3,405,038 $3,273,303 -39% $12,390,304 $13,554,624 9.4% $19,360.500 $5,805,876 70.0% Total Revenue $5,605,038 $5,472,098 -2.4% $21,965,304 $22,898,969 4.3% $39,327,800 $16,428,831 58.2% March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 56 of 95 Page 17 of 35 Sewer Fund (Capital)Spending FY 17-18 $30,000,000 $25,000,000 $24,743,018 $19,326,199 $21,731,7 $23,278,644 $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 $5,236, $9,405,088 547 $5,000,000 $2,466,069 421,043 2,820,219 $ 3,093 July August September October November December January February -Projected* -Actual Columnl July August September October November December January February Projected* $ 2,466,069 $ 5,236,547 $ 9,495,373 $ 13,243,658 $ 16,084,953 $ 19,326,199 $ 21,731,705 $ 24,743,018 Actual 1,023,093 2,820,219 6,421,043 9,405,088 15,524,480 19,187,468 21,232,942 23,278,644 *Projected-Current year budget allocated by month based on historical spending in previous 2 years March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 57 of 95 Page 18 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2018 PERIOD 8/2018 (C+D+E) 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 Collection System $ 24,288,836 24,390,980 (102,144) 17,692,000 1,255,794 18,845,650 12,579,453 6,266,190 TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262 18,045,000 740,000 22,123,262 9,858,453 12,264,799 TYPE GI General Improvements 6,692,737 5,494,908 1,197,829 4,277,000 (500,000) 4,974,829 765,210 4,209,615 TYPE RW Recycled Water 522,894 459,282 63,612 460,000 523,612 75,528 448,084 CIB Contingency - - - 1,500,000 (1,495,794) 4,206 - 4,206 TOTAL DISTRICT 47,502,241 JIM 43,004,682 $ 4,497,559 $ 41,974,000 $ $ JIIL.16,471,559 $ 23,278,644 $ 23,192,89 **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 AAarrh 9n 9n1R Rori iilar FIN1AN('F (nmmiffcc hAccfinn AncnAn Parl<cf_ Pnnc rR of Qr, Page 19 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2018 PERIOD 8/2018 (C+D+E) 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 Collection S stem *5941 1 PS Equipment Piping Replacement 925,000 856,171 68,829 68,829 48,879 19,950 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 2,229,716 715 *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 7,923 200,000 207,923 167,578 40,345 *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) 1,381,000 746,506 730,443 16,063 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 3,720,161 3,506,425 213,736 8433 S.Orinda Sewer Renovation Phase 6 102,238 51,996 50,242 1,500,000 1,550,242 426,781 1,123,461 8434 Urgent Projects 316,000 244,157 71,843 100,000 171,843 11,545 160,298 8435 WC Sewer Renovation Phase 12 - - - 1,000,000 1,000,000 561,557 438,443 8436 Moraga/Crossroads PS Project 450,000 220,855 229,145 850,000 1,079,145 556,343 522,802 8437 Martinez Sewer Renovation Phase 5 685,000 681,884 3,116 3,470,000 3,473,116 3,031,135 441,981 *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 21,606 278,394 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 636,000 636,000 376,894 259,106 8446 Lafayette Sewer Renovation Phase 12 636,000 636,000 432,266 203,734 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 26,187 73,813 8450 Development Sewerage Support 400,000 400,000 150,229 249,771 8451 C.S.Sewer Renovation 500,000 500,000 - 500,000 Rounding (7) Total FY 2017-18 CS Amount (102,144) 17,692,000 1,255,79 18.845.65]k12,579,453 *Italic Projects open but not in CIB for 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. ***8249 Not in 17/18 Budget. New project opened in January 2018. Funds transferred from DP8440 NAarrh 9n 7(11R Poniilar PINIANl('F (`nmmiffcc RAccfinn Ancnrin Parl<cf- Pnnc r,Q of Qr, Page 20 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2018 PERIOD 8/2018 (C+D+E) 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 IIIIIMP Treatment Plant 7291 Pump&Blower Bldg.Seismic Upgrade 4,424,000 3,277,948 1,146,052 2,358,000 - 3,504,052 2,903,225 600,827 7292 Switchgear Refurbishment-Ph.2 420,000 419,246 754 350,000 350,754 11,824 338,930 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 35,091 100,353 *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 - 703,770 578,031 125,739 7322 Fire Protection System Ph.2 840,000 338,017 501,983 360,000 206,000 1,067,983 51,861 1,016,122 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 300,000 - 691,677 174,313 517,364 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 5,449,226 2,932,751 2,516,475 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 1,078,153 212,292 865,861 7339 T.Plant Control System 1/0 Replacement 320,000 105,340 214,660 150,000 364,660 350,624 14,036 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 1,201,134 1,538,612 7349 Aeration&Energy Upgrade - - - 300,000 - 300,000 4,752 295,248 7351 Mechanical&Concrete Renovation 560,000 240,000 800,000 865,492 (65,492) 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 87,000 963 86,037 7355 Odor Control Upgrade Ph.1 150,000 (106,000) 44,000 - 44,000 7357 Plant Wide Instrumentation Upgrade 100,000 - 100,000 25,771 74,229 7358 Bioenergy P3 Project 200,000 500,000 700,000 117,689 582,311 7359 Solids Conditioning Bldg.roof replacement 500,000 - 500,000 81,725 418,275 7360 Existing Plant Facility Drawing 100,000 100,000 29,820 70,180 7362 POB Seismic Upgrades 400,000 400,000 28,173 371,827 7363 Treatment Plant Planning 450,000 450,000 214,077 235,923 7364 TP Safety Enhancement Ph.5 - - 100,000 (100,000) - - - Rounding (10) otal FY 2017-18 TP Amount ,15,997,774 12,659,512 3,338,2 18,045,000 1 9,8 3.226 4, *Italic Projects open but not in CIB for 17/18 KAarrh 9n 9n1R Rori iilar FINIAN('F I-nmmiffcc hAccfinn AncnAn IDnr1<cf_ Dnnc Rtl of Qr, Page 21 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2018 PERIOD 8/2018 (C+D+E) 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 1FMI General Improvements 8207 General Security and Access $ 127,616 106,224 21,392 67,000 - 88,392 12,561 75,831 8227 GDI Treatment Plant 265,000 252,235 12,765 160,000 172,765 54,647 118,118 8230 Capital Legal Services 138,665 132,383 6,282 20,000 26,282 (5,618) 31,900 8236 District Easements 158,047 157,210 837 50,000 50,837 6,758 44,079 8238 Asset Management 2,019,185 2,029,216 (10,031) 950,000 939,969 298,466 641,503 8240 IT Development 2,418,794 1,612,282 806,512 730,000 1,536,512 158,872 1,377,640 8243 server Room Relocation 455,430 198,574 256,856 1,000,000 (500,000) 756,856 102,215 654,641 8247 Property&Building Improvements - - - 400,000 400,000 103,495 296,505 8248 Cyber Security - - - 75,000 75,000 - 75,000 8516 District Equipment Acquisition 526,000 521,511 4,489 150,000 154,489 14,106 140,383 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 (4) Total FY 2017-18 GI Amount 5,494,908 1,197,829 60MMMETM,099 (500,000) 4,974,829 765,210 4,209, KAarrh 7n 9n1R Pori iilar FINIAN('P (`nmmiffcc hAccfinn Ancnrin Pnrl<ct_ Pnnc R1 of Qr, Page 22 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 2/28/2018 PERIOD 8/2018 (C+D+E) 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 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 3,125 151,875 7361 Filter Plant Improvments - - 330,000 330,000 49,915 280,085 Rounding Total FY 2016-17 RW Amount 63,61 460,000 523,612 5,528 CONTINGENCY-ALL PROGRAMS 1,500,000 (1,495,794) 4,206 4,206 GRAND TOTAL L43,004,682 4,497,559 41,974,00 - 46,471,559 23,278,644 23,192,894 KAarrh 7n 9n1R Pomilar PINIANl('F (`nmmiffcc I\Accfinn Ancnrin Parl<cf_ Pnnc R7 of Qr, Page 23 of 35 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING:2/28/2018 Position Paper Position Paper GM Memo Position Paper GM 10/20/17 11/16&GM 12/7/17&GM Approval 8/3/17 12/29/17& PROD.# PROJECTS 11/30 12/18 1/ 3/18 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) March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 63 of 95 Page 24 of 35 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 02/28/18 PERIOD 08/2018 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 Feb.'18 2017-18 YTD to date Salary&Benefits $ - $ 2,258 $ 643 $ 2,852 $ 5,950 $ 1,665 $ 415 $ 193 $ 611 $ 14,587 $ 14,587 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 $ .. _-;780 $ 16,843_ $ 11,356 $ 3,477 $ 611 $ 70,030 $ 70,030 OM080 - CoCo Farm(Kiewit Future Farm Proposal) Prior years Project expended Expenditure type I through 16-17 1 Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec.'17 Jan.'18 Feb.'18 2017-18 YTD to date Salary&Benefits $ 170,416 $ 4,582 $ 3,123 $ 3,892 $ 2,954 $ 2,410 $ 1,599 $ 622 $ 2,305 $ 21,487 $ 191,903 Other Charges $ 73,876 - - - - - - - 1,120 $ 1,120 $ 74,996 Total $ 244,292 $ 4,582 $ 3,123 $ 3,892 $ 2,954 $ 2,410 $ 1,549.. $ .._. 622_._.$ . _ 3,425. $ 22,607. $ 266,889 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 Feb.'18 2017-18 YTD to date Salary&Benefits $ $ 2,158 $ 1,830 $ 2,576 $ 6,564 $ 6,564 other Charges $ $ - $ - Total $ - $ - $ - $ - $ - $ - $ 2,158 $ 1,830 $ 2,576 $ _ 6,564 $ 6,564 N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\O&M Projects Activity YTD March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 64 of 95 Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS FEBRUARY,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 8/86-2/90 -- 1 (1) 9,500,000 41,600,000 (32,000,000) 9,600,000 9,606,902 29.23% 33,882.47 160,946.08 194,828.56 0 925 Toyota Motor Comm Pa 12/06/17 03/06/18 6 1.43 2,989,360 3,000,000 0 3,000,000 2,999,215 9.23% 3,313.33 6,745.00 10,058.33 926 US Gov't Agency Dscnt 12/07/17 06/08/18 100 1.42 4,964,163 5,000,000 0 6,000,000 4,976,200 15.38% 5,453.53 11,101.83 16,555.36 927 US Gov't Agency Dscnt 12/07/17 06/08/18 100 1.42 4,964,163 5,000,000 0 5,000,000 4,976,200 16.38% 5,463.53 11,101.83 16,555.36 928 US Govt Agency Dscnt 12/07/17 06/08/18 100 1.42 4,964,163 5,000,000 0 5,000,000 4,976,200 15.38% 5,463.53 11,101.83 16,555.36 929 US Gov't Agency Dscnt 12/07/17 06/08/18 100 1.42 4,964,163 5,000,000 0 5,000,000 4,976,200 15.38% 5,453.53 11,101.83 16,556.36 (4) 32,346,000 64,500,000 (32,000.000) 32,500 000 32,409,917 100.00% 59,009.92 212,098.40 271,108.32 (3) (5) 96,531.96 96,531.95 59,009.92 308.630.35 367,640.27 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of February,2018 was 1.415%. (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 1.417%. (4) The market value of the portfolio on February 28,2018 was$32,409,917. 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 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 65 of 95 Page 27 of 36 Page 26 of 35 M.-Central Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) February 2018 Fiscal Period 8/2018 Summarized by Account Report Generated on Mar 9 2018 8 17 35 AM TOTAL ASSETS Current Assets CAD RECEIVABLE I AVAD-ALHAMBRA VLY AR $958967 CASH ACCOUNTS!CASH $717055 CASH ACCOUNTS I TEMPORARY INVESTMENTS $32500000 DUE FROM:DUE FROM DEBT FUND $3 910 168 DUE FROM DUE FROM R.E $103 839 349 RECEIVABLE ACCOUNTS•ACCOUNTS RECEIVABLE $82722 RECEIVABLE ACCOUNTS'ACCRUED INTEREST AIR $84572 RECEIVABLE ACCOUNTS:CAD RECEIVABLE $201762 Current Assets $142,294,596 Net Property,Plant and Equipment FIXED ASSETS C.P CONSTRUCTION IN PRGGRESS $23 278 672 Net Property,Plant and Equipment $23,278,672 TOTAL ASSETS $165,573,268 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($5.531) CURRENT LIABILITIES I ACCOUNTS PAYABLE (5465,7611 CURRENT LIABILITIES I PROJECT RETENTION PAYABLE ($790.402) CURRENT LIABILITIES+REFUNDABLE CONST BONDS ($166440) DUE TO I DUE TO DEBT FUND ($259.315) DUE TO I DUE TO R/E ($68 503 728) LIABILITIES/UNEARNED INTEREST ($777201 Total Liabilities ($70,268,898) Total Fund Equity EXPENDITURE SUMMARY:TRANSFER TO CIP ($23.278 6721 FUND EQUITY+AVAILABLE FUND BALANCE ($72 405 4011 FUND EQUITY,EXPENDITURE SUMMARY $23 278 672 YEAR TO DATE REVENUES+REVENUE SUMMARY (522 898 9691 Total Fund Equity ($95,304,370) TOTAL LIABILITIES AND FUND EQUITY ($165,573,268) March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 66 of 95 Page 27 of 35 ' Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE February 2018 Fiscal Period 812018 Report Generated on Mar 9. 2018 8:28:31 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $5582 $8409 5�3 5'.. $629.656 $637.181 120/.. $727.000 $89.819 87.6"••, Total Revenue $5.582 $8.409 50.6% $629,656 $637,181 1.2% $727,000 $89,819 87.6% March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 67 of 95 Page 28 of 35 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:003-SELF-INSURANCE February 2018 Fiscal Period 0812018 Report Generated on Mar 9, 2018 8:32.21 AM $40.000 ❑Penod Budget $1 000 000 YTD Budget ❑Penod Actual ®YTD Actual $800,000 $30.000 $600.000 $20.000 $400.000 $10.000 $200.000 $o $o Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $4,267 $25,857 $815,992 $612,347 $203,645 Totals $30,124 $4,267 $25,857 $815,992 $612,347 $203,645 March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 68 of 95 Page 29 of 35 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 003-SELF-INSURANCE February 2018 Fiscal Period 0812018 Report Generated on Mar 9, 2018 8.32:21 AM Department: PeriodCategory Period Budget Period Actual YTD Budget .Actual YTD Variance % Annual % Budget INSURANCE&OTHER EXP $1,375 $0 $1,375 100.0% $586,000 $540,860 $45,140 7 7% $591,500 914% GENERAL&AUTO LIABILITY $28.749 $4,267 $24,482 85.2% $229,992 $72,888 $157,104 68.3% $345.000 211% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 ($1.401) $1,401 00% $0 0.0% Total Expenses $30,124 $4,267 $25,857 85.8% $815,992 $612,347 $203,645 25.0% $936.500 65.4% Color Key: 0 to 10%over budget > 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 69 of 95 Page 30 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS FEBRUARY,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 10/99- --- 1 (1) 6,500,000 6,500,000 6,500,000 6,504,038 100.00% 7,055.62 43,758.84 50,814.46 (3) 6,500,000 6,500,000 0 6,500,000 6,504,038 100.00% 7,055.62 43,758.84 50,814.46 (2) 108.90 108.90 7,055.62 43,867.74 50,923.36 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of February,2018 was 1.415%. (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 1.415%. (4) The market value of the portfolio on February 31,2018 was$6,504,038. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 70 of 95 Page 32 of 36 Page 31 of 35 e'`Central Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE February 2018 Fiscal Period 812018 Summarized by Account Report Generated on Mar 9 2018 8 17 35 AM TOTAL ASSETS Current Assets CASH ACCOUNTS)CASH $189690 CASH ACCOUNTS!TEMPORARY INVESTMENTS $6 500 000 DUE FROM I DUE FROM WE $585000 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $14508 Current Assets $7,289,198 TOTAL ASSETS $7,289,198 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES!ACCOUNTS PAYABLE ($1 083 CURRENT LIABILITIES)GASB10 ACTUARIAL RESERVE ($807 0791 DUE TO DUE TO RIE (5597 519) Total Liabilities ($1,405,682) Total Fund Equity FUND EQUITY:EMPLOYMENTIPOLLUTLON RISK (55 000 000 FUND EQUITY EXPENDITURE SUMMARY $612347 FUND EQUITY:INS PREMS:CLAIMSILAWSUITS ($8586831 YEAR TO DATE REVENUES REVENUE SUMMARY (5637 1811 Total Fund Equity ($5,883,517( TOTAL LIABILITIES AND FUND EQUITY ($7,289,198) March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 71 of 95 Page 32 of 35 ad vil,Central Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE February 2018 Fiscal Period 812018 Report Generated on Mar 9. 2018 8 28.31 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other ($3.050) ($3,050) 00% $3 770 349 $3770.349 u U $3 819 099 $48750 Total Revenue ($3,050) ($3,050) 0.0% $3.770,349 $3,770,349 0.0% $3,8191099 $48.750 March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 72 of 95 Page 33 of 35 ``Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 004-DEBT SERVICE February 2018 Fiscal Period 0812018 Report Generated on Mar 9, 2018 8:32:21 AM $800.000 ®Penod Budget $1,000000 ® YTD Budget ®Penod Actual ❑YTD Actual $800,000 $600,000 i $600.000 $400,000 $400.000 $200,000 $200,000 i $0 50 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $607,477 $606,852 $625 $821,994 $821,370 $624 Totals $607,477 $606,852 $625 $821,994 $821,370 $624 March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 73 of 95 Page 34 of 35 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:004-DEBT SERVICE February2018 Fiscal Period 08/2018 Report Generated on Mar 9, 2018 11 1552 AM Department: Category ..Variance YTD : Budget INTEREST EXPENSE $607,477 $606,852 $625 0.1% $821,994 $821,370 $624 0.1% $1,231,722 66.7% Total Expenses $607,477 $606,852 $625 0.1% $821,994 $821,370 $624 0.1% $1,231,722 66.7% Color Key: 0 to 10% over budget 10%over budget March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 74 of 95 Page 36 of 36 Page 35 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund:004-DEBT SERVICE February 2018 Fiscal Period 812018 Summarized by Account Report Generated on Mar 9 2018 8 17 35 AM TOTAL ASSETS Current Assets DUE FROM I DUE FROM R/E $3 773 399 DUE FROM!DUE FROM S/C $259315 L T.DEBT ACCOUNTING'DEPOSIT W/TRUSTEE-RESERVE S4856.450 L T DEBT ACCOUNTING+REVENUE BOND RESERVE CASH ($245; RECEIVABLE ACCOUNTS r ACCRUED'NTEREST A/R $10548 Current Assets $8,899,468 TOTAL ASSETS $8,899,468 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES:RECYCLED WATER LOAN ($182 3771 DUE TO I DUE TO S/C ($3 910 1681 L T DEBT ACCOUNTING;BOND ACR INTEREST PAYABLE s0 L T DEBT ACCOUNTING BONDS PAYABLE ($29 095 0001 Total Liabilities ($33,187,546( Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $27 237 051 FUND EQUITY EXPENDITURE SUMMARY $821 370 YEAR TO DATE REVENUES REVENUE SUMMARY ($3 770 3491 Total Fund Equity $24,288,078 TOTAL LIABILITIES AND FUND EQUITY ($8,899,468( March 20, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 75 of 95