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Home My WebLink About02. Receive March 2018 Financial Statements and Investment Reports Page 1 of 36 Item 2. Central Contra Costa Sanitary District May 3, 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: RECEIVE MARCH 2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports 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: March 2018 Financial Statements and Investment Reports May 3, 2018 Regular Board Meeting Agenda Packet- Page 9 of 225 Page 1 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT April 10,2018 TO THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM JAMIE KING (- q11 0 It - q` 10It O SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending March 31,2018: YTD YTD Fav/(Unfav) Variance O&M Revenues: Budgeted Actual Variance % Explanation Total $ 53,191,493 $ 53,284,748 $ 93,255 0.2% No significant variance. O&M Exaenses(venences>$100K): Total Labor Charges 50,113.715 49,191,451 922,264 1.8% Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 1,093,876 727,148 366,728 33.5% 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 3,302,705 2,902,238 400,467 12.1% Delay in invoices. March invoices are not reflected in the financials. Repairs&Maintenance 3,705,616 3,132,860 572.756 15.5% 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 Hauling&Disposal 737,934 632,039 105,895 14.4% Due to delay in invoices for Household Hazardous Waste Disposal and lower expense for Ash Removal thus far in the fiscal year. Professional&Legal Services 605,622 338,244 267,378 44.1% Due to delay in legal and professional invoices. Outside Services 2.574,471 1,636,976 937,495 36.4% Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 1,890,828 1,497,216 393,612 20.8% 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 by the end of the fiscal year All Other 2,197,640 2,114,255 83,385 3.8% Minor variances for multiple account categories Total $ 66,222,407 $ 62,172,427 $ 4,049,980 6.1% May 3, 2018 Regular Board Meeting Agenda Packet- Page 10 of 225 Page 2 of 35 Central Contra Costa Sanitary District Protectnkg public health and the envirunnicnif Revenue Report MTD Fund:001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 912018 Report Generated on Apr 9, 2018 1 48 37 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 00% $0 $0 00% $15,200,000 $15,200.000 0.0% HHW $7,000 $11.455 636% $63000 $78,255 24.2% $853,000 $774,745 9.2% Sewer Service Charges $11,942 $75,131 529.1% $50753878 $50.400,904 -0.7% $75,220,700 $24.819,796 67.0% Other $240,511 $463,166 926% $2374,615 $2,805,591 18.1% $3,385,000 $579.409 82.9% Total Revenue $259,453 $549,752 111.9% $53,191,493 $53,284,760 0.2% $94,658,700 $41,373,950 56.3% May 3, 2018 Regular Board Meeting Agenda Packet- Page 11 of 225 Page 3 of 35 .,idVOI, Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1-50 13 PM $70,000,000 00 �Budget Actual 222,407 $60.000,000 00 ��2,416 176 -S'S ,397,620 $50.000,000 00 533,919 ,�x;9T8 $40-000,000 00 _S41,825,658 sa3�'1;654 $30,000,000-00 $29,g X534.159,376 $22,9 _ $27,765,667 $20,000.000 00 $16,0 $21,147,677 - 14,868,321 $10,000,000-00 $8.75,553 $8.182.586 $0.00 Jul(1)2017 Aug(2)2017 Sep(3)2017 Oct(4)2017 Nov(5)2017 Dec(6)2017 Jan(7)2018 Feb(8)2018 Mar(9)2018 Fiscal Periods May 3, 2018 Regular Board Meeting Agenda Packet- Page 12 of 225 Page 4 of 35 Central Contra Costa Sanitary District Expense Report-District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 09/2018 Report Generated on Apr 9,2018 1:50:13 PM category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2.899,767 $2,839.072 $60,695 2.1% $26,097,903 $25,460,282 $637,621 2.4% $34,797,628 73.2°! EMPLOYEE BENEFITS $2.681,880 $2,692,291 ($10,411) -0.4% $26,994,920 $26,234,441 $760,479 2.8% $36,752,619 714% CAPITALIZED ADM OVERHEAD ($331.012) ($253,485) ($77,527) 23.4% ($2,979,108) ($2,503,283) ($475,825) 16.0% ($3,972,203) 63.0% DIRECTOR FEES&EXPENSES $14.052 $10984 $3,068 21.8% $126,468 $112,244 $14,224 11.2% $168,631 66.6% CHEMICALS $105,964 $48.496 $57,468 54.2% $1,093,876 $727,148 $366,728 33.5% $1,482,000 49.1% UTILITIES $382,060 $321.338 $60,722 15,9% $3,302,705 $2,902,238 $400,467 12.1% $4,639,790 62.6% REPAIRS&MAINTENANCE $441,624 $447,295 ($5,671) -1.3% $3,705,616 $3,132,860 $572,756 15.5% $5,299,754 591% HAULING&DISPOSAL $85,326 $79.126 $6,200 7.3% $737,934 $632,039 $105,895 14.4% $1,023,975 61.7% PROFESSIONAL&LEGAL SERV $68,958 $59.116 $9,842 14.3% $605,622 $338,243 $267,379 44.1% $807,600 419% OUTSIDE SERVICES $401.730 $224,904 $176,826 440% $2,574,471 $1,636,975 $937,496 36.4% $3,452,717 47.4% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $166,908 $194,082 ($27,174) -16.3% $1,486,172 $1,417,016 $69,156 4.7% $2,059,325 68.8% OTHER EXPENSES $129,126 $111,576 $17,550 13.6% $1.890.828 $1,497,213 $393,615 20.8% $2,616,751 57.2% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% Total Expenses $7,046,383 $6,774,795 $271,588 3.9% $66,222,407 $62,172,416 $4,049,991 6.1% $89,713,587 69.3% Color Key 0 to 10%over budget > 10%over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 13 of 225 Page 5 of 35 CICentral Contra Costa Sanitary District Expense Report-By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 0912018 Report Generated on Apr 9, 2018 1-53 26 PM $2,500.000 M Penod Budget $25,000,000 YTD Budget ®Penod Actual ®YTD Actual $2.000,000 $20,000,000 $1.500.000 $15,000,000 J $1.000,000 $10,000,000 I $500,000 $5,000,000 T71 . J _ mono $0 $0 Q��0P� 5(PGy�,\.EO PO�\N\g(��G\C\��cR\G�\\�G'\�Q��t)P�Q J�Q <00 G( . Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,962,547 $1,827,342 $135,205 $20,010,274 $17,898,027 $2,112,247 ENGINEERING $1,355,947 $1,349,831 $6,116 $12,572,334 $12,229,152 $343,182 COLLECTION SYSTEM OPS. $1,179,629 $1,171,224 $8,405 $10,490,661 $9,901,521 $589,140 PLANT OPERATIONS $2,198,663 $2,113,525 $85,138 $20,009,791 $19,484,226 $525,565 PUMP STATIONS $243,308 $193,093 $50,215 $2,151,772 $1,958,668 $193,104 RECYCLED WATER $106,289 $119,782 ($13,493) $987,575 $700,822 $286,753 Totals $7,046,383 $6,774,795 $271,588 $66,222,407 $62,172,416 $4,049,991 May 3, 2018 Regular Board Meeting Agenda Packet- Page 14 of 225 Page 6 of 35 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1 53 26 PM Department: ADMINISTRATION Category Period Budget Period Actual Period Variance % YTD Budget Budget SALARIES&WAGES $588,695 $546,315 $42,380 7.2% $5,298,255 $4,843,761 $454,494 8.6% $7,064,444 68.6% EMPLOYEE BENEFITS $896,126 $868,100 $28,026 3.1% $10,923,134 $10,025.240 $897,894 82% $15,322,061 65.4% CAPITALIZED ADM OVERHEAD ($3.980} ($2.502) ($1,478) 37.1% ($35,820) ($29.211) ($6609) 185% ($47,770) 611% DIRECTOR FEES&EXPENSES $14.052 $10,984 $3,068 218% $126,468 $112,244 $14,224 11.2% $168,631 666% UTILITIES $12.203 $9,780 $2,423 19.9% $109,827 $84,401 $25,426 23.2% $146,440 57.6% REPAIRS&MAINTENANCE $82.291 $89,913 ($7,622) -9.3% $740,619 $627.797 $112,822 15.2% $987,550 63.6% PROFESSIONAL&LEGAL SERV $52,378 $47,438 $4,940 9.4% $456,402 $268.387 $188,015 41.2% $608,600 441% OUTSIDE SERVICES $255.487 $204,307 $51,180 200% $1,208,783 $978.873 $229,910 19.0% $1.587,100 61.7% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585.000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $11.230 $12,108 ($878) -78% $129,070 $83.291 $45,779 35.5% $190,825 436% OTHER EXPENSES $54.065 $40.899 $13,166 244% $468,536 $318.243 $150,293 32.1% $648,985 49.0% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 0,0% $0 0,0% ADMINISTRATION Total Expenses $1,962,547 $1.827,342 $135,205 6.9% $20,010,274 $17,898,027 $2,112,247 10.6% $27,261,866 65.7% Color Key- 0 to 10%over budget 10%over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 15 of 225 Page 7 of 35 ' Central Contra Costa Sanitary District I IIII A Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 0912018 Report Generated on Apr 9, 2018 1 53:26 PM Department ENGINEERING PeriodCategory Period Budget Actual Period Variance YTD : .Actuat YTD Variance % Annual 1/. Budget SALARIES&WAGES $824,553 $838,427 ($13,874) -1.7% $7,420,977 $7,322,360 $98,617 1.3% $9,894,696 74.0% EMPLOYEE BENEFITS $604.832 $643,648 ($38,816) -6.4'/0 $5,443,488 $5,498,553 ($55,065) -1.0% $7,258,451 75.8% CAPITALIZED ADM OVERHEAD ($299.122) ($238073) ($61,049) 20.4% ($2,692,098) ($2,336,562) ($355,536) 13.2% ($3,589,475) 65.1% UTILITIES $15.265 $15,236 $29 0.2% $137,385 $125,563 $11,822 8.6% $183,200 68.5% REPAIRS&MAINTENANCE $14.405 $13,217 $1,188 8.2% $129,645 $71,913 $57,732 445% $172,900 41.6% HAULING&DISPOSAL $39,576 $31.408 $8,168 20.6% $326,184 $288,581 $37,603 11.5% $474,925 60.8% PROFESSIONAL&LEGAL SERV $14,248 $11 181 $3,067 21.5% $128,232 $81,568 $46,664 36.4% $171,000 47.7% OUTSIDE SERVICES $89,516 ($691) $90,207 100.8% $876,020 $496,122 $379,898 43.4% $1,184,767 41.9% MATERIALS&SUPPLIES $31,530 $24,569 $6,961 22.1% $278,770 $215,634 $63,136 22.6% $378,450 57.0% OTHER EXPENSES $21,144 $10,909 $10,235 48.4% $523,731 $465,421 $58,310 11.1% $905,423 51.4% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 00% $0 0.0% ENGINEERING Total Expenses $1.355,947 $1,349,831 $6,116 0.5% $12,572,334 $12,229,152 $343,182 2.7% $17,034,337 71.8% Color Key. 0 to 10% over budget > 10%over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 16 of 225 Page 8 of 35 WAIN' Central Contra Costa Sanitary District 'lliProtecting public health wid the onvironment Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1:53.26 PM Department: COLLECTION SYSTEM OPS. PeriodCategory Period Budget Period Actual D Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $513,691 $511,392 $2,299 04% $4,623,219 $4,608,144 $15,075 03% $6,164,374 74.8% EMPLOYEE BENEFITS $428,305 $433,836 ($5,531) -1.3% $3,854,745 $3,810,020 $44,725 12% $5,140,009 74.1% CAPITALIZED ADM OVERHEAD ($4,373) ($3,704) ($669) 153% ($39,357) ($22,718) ($16,639) 42.3% ($52,482) 43.3% UTILITIES $11.865 $14,306 ($2,441) -206% $106,785 $104,134 $2,651 2.5% $142,400 73.1% REPAIRS&MAINTENANCE $135,356 $135,395 ($39) 0.0% $1,111,204 $684,985 $426,219 38.4% $1,624,304 42.2% HAULING&DISPOSAL $10,916 $7,195 $3,721 34.1% $98,244 $69,907 $28,337 28.8% $131,000 53.4% PROFESSIONAL&LEGAL SERV $625 $248 $377 60.2% $5,625 ($569) $6,194 110.1% $7,500 -7.6% OUTSIDE SERVICES $9,215 $2,713 $6,502 706% $82,935 $46,487 $36,448 43.9% $110,600 42.0% MATERIALS&SUPPLIES $62,456 $59.954 $2,502 4.0% $543,104 $504,122 $38,982 7.2% $749,550 67.3% OTHER EXPENSES $11,573 $9,888 $1,685 14.6% $104,157 $97.009 $7,148 6.9% $138,958 69.8% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 00% $0 0.0% COLLECTION SYSTEM OPS.Total $1,179,629 $1.171,224 $8,405 0.7% $10,490,661 $9,901,521 $589.140 5.6% $14,156,213 69.9% Expenses Color Key: 0 to 10%over budget > 10%over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 17 of 225 Page 9 of 35 Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1:53:26 PM Department: PLANT OPERATIONS Category .. Budgocl . Budget YTD Actual YTD Variance 1/0 Annual % Budget SALARIES&WAGES $858,322 $830,878 $27,444 3.2% $7,724,898 $7,679,951 $44,947 06% $10,299,997 746% EMPLOYEE BENEFITS $668,532 $651,853 $16,679 25% $6,016,788 $6,119,694 ° ($102,906) -17°'.° $8,023,023 76. /°3 CAPITALIZED ADM OVERHEAD ($23.537) ($9,205) ($14,332) 60.9% ($211,833) ($114.792) ($97,041) 458% ($282,476) 40.6% CHEMICALS $73,965 $46,217 $27,748 37.5% $805,885 $599,097 $206,788 257% $1,098,000 54.6% UTILITIES $285,799 $246,271 $39,528 13.8% $2,436,356 $2,124,324 $312,032 12.8% $3.484.600 61.0% REPAIRS&MAINTENANCE $180,799 $196,970 ($16,171) -8.9/° ° $1,498.191 $1.591,956 ($93,765) -63°0 $2.169,700 73.4% HAULING&DISPOSAL $34,101 $39,096 ($4,995) -14.6% $306,909 $266,118 $40,791 13.3% $409,250 65.0% PROFESSIONAL&LEGAL SERV $541 $248 $293 541% ° ° $4,869 $1,252 $3,617 74.3/o $6,500 19.3/° OUTSIDE SERVICES $23,956 $7508 $16,448 68.7% $211,729 $80,530 $131,199 620% $287.550 280% MATERIALS&SUPPLIES $57,738 $96,367 ($38,629) -66.9% $499,642 $591,053 ($91,411)®' $693,000 853% OTHER EXPENSES $38.447 $7,321 $31,126 810% $716,357 $545,044 $171,313 239% $833,590 65.4% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 0.0% $0 0.0% PLANT OPERATIONS Total Expenses $2,198,663 $2,113,525 $85,138 3.9% $20,009,791 $19,484,226 $525,565 2.6% $27,022,734 72.1% Color Key: 0 to 10%over budget > 10%over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 18 of 225 Page 10 of 35 ' Central Contra Costa Sanitary District Prvtecth�g public he,dth and the environment Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1:53:26 PM Department: PUMP STATIONS Category ..Variance YTD : .Actual YTD Variance % Annual $,I Budget SALARIES&WAGES $79,751 $79.603 $148 0.2% $717,759 $729,942 ($12,183) -17% $957,027 76.3% EMPLOYEE BENEFITS $56.211 $68283 ($12,072) -21.5% $505,899 $568,325 ($62,426)= $674,547 84.3% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $25,000 $0 $25,000 100.0% $225,000 $76.651 $148,349 65.9% $300,000 256% UTILITIES $42,345 $24,938 $17,407 41,1% $381.105 $350.358 $30,747 8.1% $508,150 68.9% REPAIRS&MAINTENANCE $26,358 $11.800 $14,558 55.2% $204,222 $156,210 $48,012 235% $316,300 494% HAULING&DISPOSAL $733 $1,427 ($694) -94.7% $6,597 $7.432 ° ($835) $8,800 84.5/0 OUTSIDE SERVICES $6.683 $1,398 $5,286 79.1% $55,147 $14,704 $40,443 733% $80,200 18.3% MATERIALS&SUPPLIES $3,466 $1,084 $2,382 68.7% $31,194 $22,630 $8,564 27.5% $41,600 54.4% OTHER EXPENSES $2,761 $4,560 ($1,799) -65.2% $24,849 $32,414 ($7,565)= $33,171 97.7% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 00% $0 0.0% PUMP STATIONS Total Expenses $243.308 $193,093 $50,215 20.6% $2,151,772 $1,958,668 $193.104 9.0% $2,919,795 67.1% Color Key: 0 to 10% over budget > 10% over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 19 of 225 Page 11 of 35 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) March 2018 Fiscal Period 0912018 Report Generated on Apr 9,2018 1.53:26 PM Department RECYCLED WATER Category Period Budget Period Actual Period Variance 11� YTD Budget YTD Actual YTD Variance % Annual % ..- SALARIES&WAGES $34,755 $32,457 $2,298 6.6% $312,795 $276,124 $36,671 11.7% $417,090 66.2°1 EMPLOYEE BENEFITS $27,874 $26.570 $1,304 4.7% $250,866 $212,608 $38,258 15.3% $334,528 63.6% CHEMICALS $6,999 $2,279 $4,721 67.4% $62,991 $51,400 $11,591 18.4% $84,000 61.2% UTILITIES $14,583 $10,807 $3,776 25.9% $131,247 $113,458 $17,789 13.6% $175,000 64.8% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $21,735 $0 $21,735 100.0% $29,000 00% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $10,494 ($12395) $22,889 218.1% $14,000 -885% OUTSIDE SERVICES $16,873 $9,669 $7,204 42.7% $139,857 $20,259 $119,598 85.5% $202,500 100% MATERIALS&SUPPLIES $488 $0 $488 100.0% $4,392 $286 $4,106 93.5% $5,900 48% OTHER EXPENSES $1,136 $37,999 ($36,863) -3,245,0% $53,198 $39,081 $14,117 26.5% $56,624 69.0% RECYCLED WATER Total Expenses $106,289 $119,782 ($13,493) -12.7% $987,575 $700,822 $286,753 29.0% $1,318,642 53.1% Color Key: 0 to 10%over budget > 10%over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 20 of 225 Page 12 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS MARCH,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 10199- 1 (1) 35,000,000 40,000,000 (5,000,000) 35,000,000 35,014,074 100.00% 50,347.40 10,854.79 61,202.19 (3) 35,000,000 40,000,000 (5,000,000) 35,000,000 35,014,074 100.00% 50,347.40 10,864.79 61,202.19 (2) 0.00 60,347.40 10,854.79 61,202.19 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of March,2018 was 1.520%. (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 1.520%. (4) The market value of the portfolio on March 31,2018 was$35,014,074. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. May 3, 2018 Regular Board Meeting Agenda Packet- Page 21 of 225 Page 14 of 36 Page 13 of 35 Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) March 2018 Fiscal Period 912018 Summarized by Account Report Generated on Apr 9 2018 1 45 19 PM TOTAL ASSETS Current Assets CASH ACCOUNTS I CASH S7,697-188 CASH ACCOUNTS I PAYROLL CLEARING $17.548 CASH ACCOUNTS)PETTY CASH $3.400 CASH ACCOUNTS I TEMPORARY INVESTMENTS $35,000.000 DUE FROM i DUE FROM DEBT FUND $187.119 DUE FROM I DUE FROM SIC $69095.356 DUE FROM+DUE FROM S+I $597.519 INVENTORY!SUPPLIES 8 MATERIAL INV $2.182,862 PREPAID ACCOUNTS I PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS I PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS 1 PREPAID EXPENSES $948.930 PREPAID ACCOUNTS I PREPAID INSURANCE 1$15,219) PREPAID ACCOUNTS I PREPAID RETREMENT $7.006377 RECEIVABLE ACCOUNTS I A/R-SSC DIRECT BILL $19101 RECEIVABLE ACCOUNTS 7 ACCOUNTS RECEIVABLE $329721 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE-COBRA 51777 RECEIVABLE ACCOUNTS 1 ACCRUED INTEREST A/R $61 202 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $12436 RECEIVABLE ACCOUNTS 1 DEPOSITS TO BANK ESCROW $100243 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION A/R S4580 Current Assets $117,296,616 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS I ACC DEPR-CONTRIB ASSETS ($59 361 D01 CONTRIBUTED FIXED ASSETS/CONTRIBUTED SEWER LINES $157 791 729 FIXED ASSETS-C I P I CONSTRUCTION IN PROGRESS $33 388 571 FIXED ASSETS/ACC DEPR-BUILDINGS ($12 876 506) FIXED ASSETS/ACC DEPR-FURN 8 EQUIP ($9260262) FIXED ASSETS/ACC DEPR-OUTFALL ($3616981) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($33 1 D4 637) FIXED ASSETS I ACC DEPR-SEWAGE COL SYS ($68 942 764) FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($220.382 148) FIXED ASSETS I ACC DEPR-VEHICLES ($4853858) FIXED ASSETS I ACCUM DEPRC-RECY WATER ($8.866 352) FIXED ASSETS I BUILDINGS $44.238508 FIXED ASSETS/FURNITURE 8 EQUIPMENT $14.012.834 FIXED ASSETS I INTANGIBLE ASSETS $4.941,707 FIXED ASSETS I LAND $17.320,570 FIXED ASSETS/OUTFALL SEWERS $11,371.574 FIXED ASSETS?PUMPING STATIONS $57 278 141 FIXED ASSETS I RECY WATER INFRASTRUCTURE $20292.366 FIXED ASSETS I SEWAGE COLLECTION FAC1L $351-503.802 FIXED ASSETS?TREATMENT PLANT $333 962.356 FIXED ASSETS+VEHICLES 97-614,982 Net Property,Plant and Equipment $632,452,631 TOTALASSETS $749,749,"7 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE SO CURRENT LIABILITIES+ACCOUNTS PAYABLE 1$225913) CURRENT LIABILITIES+ACCRUED COMPENSATED ABS (S4-345.797) CURRENT LIABILITIES+ACCRUED WAGES PAYABLE ($1.153 451) CURRENT LIABILITIES+CAFETERIA PLAN PAYABLE ($26013) May 3, 2018 Regular Board Meeting Agenda Packet- Page 22 of 225 Page 15 of 36 Page 14 of 35 Central Contra Costa Sanitary District Balance Sheet Fund!001-RUNNING EXPENSE(O&M) March 2018 Fiscal Period 912018 Summarized by Account Report Generated on Apr 9,2018 1 45 19 PM CURRENT LIABILITIES I COMMUTER PLAN PAYABLE (5445) CURRENT LIABILITIES i MISC DEPOSITS/LIABILITIES (S114931) CURRENT LIABILITIES 1 OTHER PAYROLL WITHHOLDING (58 824) CURRENT LIABILITIES PERMIT CLEARING $O CURRENT LIABILITIES I REFUNDABLE DEPOSITS ($32080) CURRENT LIABILITIES I RETIREMENT CONTRIB W/H ($1.758.762) CURRENT LIABILITIES I WORKERS'COMP INS PAYABLE $102709 DEF COMP CONTRIBW/H I ICMA $0 DUE TO I DUE TO DEBT FUND ($3773399) DUE TO I DUE TO S/C ($103 853 299) DUE TO I DUE TO S/I ($585000) LIABILITIES-LONG TERM I PENSIONIINFLOWIOUTFLOW ($88.679 765) LIABILITIES-LONG TERM+POST EMP BENEFIT-PENSION $3359.000 MEDICAL LIABILITIES I DELTA DENTAL (S76) MEDICAL LIABILITIES/DISABILITY INS (567) MEDICAL LIABILITIES 1 HEALTH NET s0 MEDICAL LIABILITIES i KAISER PERMANENTE (5703) MEDICAL LIABILITIES I LIFE INS $29 MEDICAL LIABILITIES I OCCUPATIONAL HEALTH $3199 MEDICAL LIABILITIES I POST EMP BENEFIT-OPER $1,756072 PAYROLL TAXES WITHHELD I CALIFORNIA WITHHOLDING $0 PAYROLL TAXES WITHHELD I FEDERAL WITHHOLDING $0 PAYROLL TAXES WITHHELD f MEDICARE WITHHOLDING $0 REIMBURSEMENT FEES 1$54.6691 Total Liabilities ($199,392,187) Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE ($27.253.390) FUND EQUITY I CAPITAL COST SHARING (5108 691.757) FUND EQUITY I CONTRIBUTED SEWER LINES ($157.791.729) FUND EQUITY I EXPENDITURE SUMMARY $62.172416 FUND EQUITY I GENERAL FIXED ASSET GROUP (5190.206.773) FUND EQUITY/STATE 8 FED CAPITAL GRANT (575,301,279) YEAR TO DATE REVENUES I REVENUE SUMMARY ($53,284-750) Total Fund Equity ($550,357,260) TOTAL LIABILITIES AND FUND EQUITY ($749,749,447) May 3, 2018 Regular Board Meeting Agenda Packet- Page 23 of 225 Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT April 9,2018 TO: THE BOARD OF DIRECTORS VIA. THEA VASSALLO FROM: JAMIE KING ?q Ilq'tb SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending March 31,2018: YTD YTD Fav/(Unfav) Variance SIC Revenues- Budgeted Actual Variance % Explanation Received$1,744,407 in August 2017 for capacity fee from Sunset Development for Bishop Ranch City Center Total $ 22,570,342 $ 23,836,782 $ 1,266,440 5.6% project in San Ramon. FY YTD FY % S/C Expenses: Budget" Actual Remaining Spent Total $ 46,471,559 $ 25,582,349 $ 20,889,210 55.0% Includes 16117 carry-over($4.497 559) May 3, 2018 Regular Board Meeting Agenda Packet- Page 24 of 225 Page 16 of 35 'Central Contra Costa Sanitary District Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) March 2018 Fiscal Period 912018 Report Generated on Apr 9 2018 1.48:37 PM 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 $C 00 $6.000,000 $6,000,000 00% Sewer Service Charges $0 $13.950 00% $9,575.000 $9,358,295 -230/ $13.967,300 $4,609,005 670% Other $605,038 $923,862 52.7% $12,995,342 $14,478,486 114% $19.360.500 $4.882,014 748% Total Revenue $605,038 $937,812 55.0% $22,570,342 $23,836,781 5.6% $39,327,800 $15,491,019 60.6% May 3, 2018 Regular Board Meeting Agenda Packet- Page 25 of 225 Page 17 of 35 Sewer Fund(Capital)Spending FY 17-18 $30,000,000 $28,290,090 $25,000,000 24 $25,582,349 $19,326,199 $21,731,70 278,644 $20,000,000 111111111111111 $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 $5,000,000 $2,466,069 6,421,043 2,820,219 $ 3,093 July August September October November December January February March -Projected* -Actual Columnl July I August Iseptember lOctober ovember IlDecernber lianuary IFebruary Imarch 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 $ 28,290,090 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 25,582,349 *Projected-Current year budget allocated by month based on historical spending in previous 2 years bAw A '?01A Panidnr Rnnrri KAnafinn OnanAn Pnrleaf- Pnna W of 77r, Page 18 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2018 PERIOD 9/2018 A B C(A-B) D E 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 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 TYPE CS Collection System $ 24,288,836 24,390,980 (102,144) 17,692,000 _ 1,255,794 18,845,650 13,769,727 5,075,928 TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262. 18,045,000 _ 740,000 22,123,262 10,695,267 11,427,996 TYPE GI General Improvements 6,692,737 5,494,908 1,197,829 4,277,000 _ (500,000) 4,974,829 994,514 3,980,317 TYPE RW Recycled Water 522,894 459,282 63,612 460,000 523,612 122,8411 400,771 CIB Contingency 1,500,000 (1,495,794) 4,206 - 4,206 TOTAL DISTRICT $ 47,502,241 $ 43,004,682 $ 4,497,559 $ 41,974,000 $ $ 46,471,559 $ 25,582,349 $ 20,889,218 **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 _— BIncludes all prior years and FY 2016-17 expenditures to date C Represents remaining projects open and unspent at the beginning of FY 2017-18 D FY 2017-18 CIB budget approved by the Board June 1,2017 E Shows reclasses of budget authorized by GM F Includes PY open projects carryforward,CY Board approved budget,and transfers G Actual spent in FY 2017-18 on all budgeted and Board approved active projects _ H Approved open projects less actual spend this FY N:\Accounting\GMTEMP3\Financials and Closing\2018 Financials\Capital Project report- FY 17 18 Mar 18 May 3, 2018 Regular Board Meeting Agenda Packet- Page 27 of 225 Page 19 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2018 PERIOD 9/2018 8 C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED _ TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES __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 TYPE CS Collection System •5941 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 _ 1 196,101. 13,863 182,2381 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 2,230,43_1 2,289,341 _ (58,910). '8417 Survey Monument Install 250,000 _ 231,550 18,450 - _ 18,450 18,413 37 8419 Collection System Planning LT _ 670,000 _ 662,077 7,923 200,000 207,923 180,112__ 27,811 •8420 Development 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 _ 746,506 738,126 _ 8,380 8430 Lafayette Sewer Renovation Phase 11 700,000__ 696,839 1 3,161 3,717,000 3,720,161 3,512,820 _ 207,341_ 8433S Orinda Sewer Renovation Phase 6 102,238_ 51,996 50,242 1,500,000 1,550,242 476,187 1,074,05_5 8434 Urgent Projects 316,000 244,157 71,843 100,000 _ 171,843 51,955 119,888 8435 WC Sewer Renovation Phase 12 - _ _ 1,000,000 1,000,000 594,463 405,537_ 8436 Moraga/Crossroads PS Project 450,000. 220,855 229,145. 850,000 _ 1,079,145 770,520 308,625 8437 Martinez Sewer Renovation Phase 5 _ 685,000 681,884 3,116 3,470,000 3,473,116 3,374,899 98,217 •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 _ 46,327 253,673 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 _ 636,000 477,394 158,606 8446 Lafayette Sewer Renovation Phase 12 _ _ - 636,000 _ 636,000 499,705 136,295 _ 8447 Pump Station Security Improvement 131,000 _ 131,000 131,000 _ 8448 Manhole Modifications _ _ - - 400,000 _ 400,000 251,290 148,710 _ 8449 Collection System Modeling Support - - _ 100,000 100,000 26,187 73,813 _ 8450 Development Sewerage Support - _ - 400,000, 400,000 172,078 227,922 - 8451 C.S.Sewer Renovation _ - 500,000 500,000. - 500,000 Rounding 5 Total FY 2017-18 CS Amount S 4,288,836 . 24,390,980 (102,144) 17,692,000 1,255,794 18,845,650 13,769,727 •Italic Projects open but not in CIB for 17/18 1 1 _ **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 Januar 2018- Funds transferred from DP8440 N:\Accounting\GMTEMP3\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Mar 18 May 3, 2018 Regular Board Meeting Agenda Packet- Page 28 of 225 Page 20 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING 3/31/2018 PERIOD 9/2018 11 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL _ FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS - EXPENDITURES _ PROJECT _APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017.18 FY 2017.18 TYPE TPTreatrrient Plant 7291 Pump&Blower Bldg.Seismic Upgrade _ 4,424,000 3,277,948 1,146,052_ 2,358,000 - 3,504,052 3,129,587 374,465 7292 Switchgear Refurbishment-Ph.2 420,000 419,246 754 350,000 _ -_ 350,754 13,389 337,365 _ 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 _ 6,48_7 108,513 250,000 ___ 358,513 I 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 718,000 390,230 327,770 376,000 703,770 594,909 108,861 7322 Fire Protection System Ph.2 840,000 338,017 501,983_ 360,000 206_,000_ 1,067,983 60,465 1,007,518 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 _ 300,000 691,677 177,771 513,906 7327 Headwork's Screening Upgrade _ 2,500,000 2,694,774 (194,774) 5,644,000, -- 5,449,226 3,294,255 2,154,971 7328 Influent Pump Electrical improvements - - - 100,000 - _ 100,000 757 99,243 _ 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 _ 224,500 853,653 _ 7339 !T.Plant Control System 1/0 Replacement 320,000 105,340 214,660 _ 150,000 _ - 364,660 358,602 6,058 7341 WC/Grayson Creek Levee Rehab _ _ 150,000 _ - 150,000 _ 100,000 - 250,000 - 250,000 7348 Solids Handling Facility Improvement; 2,350,000 2,235,254 114,746 2,625,000 - 2,739,746 _ 1,239,983 1,499,763 7349 Aeration&Energy Upgrade - - 300,000 300,000_ 7,992 1 292,008 7351 Mechanical&Concrete Renovation _ - - 560,000 240,000 800,000_ 877,457. (77,457) 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 _ - - I 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 _ _ _ 200,000 500,000 700,000 170,354 529,646__ 7359 Solids Conditioning Bldg.roof replacement _ 500,000 500,000 131,998 368,002 7360 !Existing Plant Facility Drawing - - 100,000 100,000 42,138 _ 57,862 7362 POB Seismic Upgrades - _ - - 400,000 _ 400,000 30,172 369,828 7363 Treatment Plant Planning - _ - 450,000 450,000 240,268 209,732 7364 TP Safety Enhancement Ph.5 - _ - 100,000 _ (100,000) - - Rounding 1 Total FY 2017-18 TP Amount $ 15,997,774 12,659,512 3,338,262 22,123,262 10,695,267 11,427,996 'Italic Pro/ert5 open but not in CIB for 17/78 N:\Accounting\GMTEMP1\Financials and Closir \2018 Financials\Capital Project report F 17 18 Mar 18 May 3, 2018 Regular Board Meeting Agenda Packet- Page 29 of 225 Page 21 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/2018 PERIOD 9/2018. _ A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL _TOTAL FY 2017-18 BUDGET APPROVED TOTAL _TOTAL _ PROJ BUDGETS EXPENDITURES PROJECT_ _ APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECTTITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE GI General Improvements 8207 General Security and Access $ 127,616 _ 106,224 21,392 67,000 88,392_ 15,437 _ 72,955 _ 8227 GDI Treatment Plant _ 265,000 252,235 12,765 160,000 - 172,765 67,272 _ 105,493 8230 Capital Legal Services 138,665 132,383 6,282 20,000 __ 26,282 _ _ (5,236) 31,518 8236 District Easements _ 158,047 157,210. 837 50,000 50,837 6,944 43,893 8238 Asset Management 2,019,185 2,029,216 (10,031)-- 950,000 939,969 369,130 570,839 8240 IT Development 2,418,794 i 1,612,282 806,51_2__ 730,000, 1,536,512 215,654 1,320,858 8243 Server Room Relocation 455,430 _ 198,574 256,856_ 1,000,000 (500,000) 756,856 157,734 599,122 _ 8247 Property&Building Improvements - _ - 400,000 400,000 108,231 291,769_ 8248 Cyber Security - - - 75,000 I - 75,000 75,000 8516 District Equipment Acquisition 526,000 521,511 4,489 150,000 -_ 154,489 39,640 114,849 _ 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 2 Total FY 2017-18 GI Amount --�$-- 6,692,737 5,494,908 1,197,829 4,277,000 (500,000) 4,974,829 994,514 3,980,317 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Mar 18 May 3, 2018 Regular Board Meeting Agenda Packet- Page 30 of 225 Page 22 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 3/31/201f 8 _ _ _ _ PERIOD 9/2018 A B C(A-B) EF(C+D+E) PROJECT TOTAL _TOTAL FY 2017-18_ BUDGET APPROVED TOTAL TOTAL PROJ BUDGETSEXPENDITURES 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 TYPE RW Recycled Water 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 4 100,000 155,000 3,125 _ 151,875 7361 Filter Plant Improvments - _ 330,000 330,000 97,228 232,772 Rounding Total FY 2016-17 RW Amount $ 522,894 459,282 63,612 460,000 523,612 122;841 !400,771' 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 25,582,349 20,889,2. N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Protect report-FY 17 18 Mar 18 May 3, 2018 Regular Board Meeting Agenda Packet- Page 31 of 225 Page 23 of 35 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING:3/31/2018 Paper PPosition Paper Position Paper GM Memo Position Approval Bion P GM 10/20/17 11/16&GM 12/7/17&GM 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) May 3, 2018 Regular Board Meeting Agenda Packet- Page 32 of 225 Page 24 of 35 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 03/31/18 PERIOD 09/2018 OM043 - Naval Weapons Station Prior years Project expended Expenditure type through l6-17 Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec.'17 Jan.'18 Feb.'18 Mar.'18 2017-18 YTD to date Salary&Benefits $ $ 2,258 $ 643 $ 2,852 $ 5,950 $ 1,665 $ 415 $ 193 $ 611 $ 1,165 $ 15,752 $ 15,752 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 $ 611 $ 1,165 $ 71,195 $ 71,195 OM080 - CoCo Farm(Kiewit Future Farm Proposal) Prior years Project expended Expenditure type I through l6-17 Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec.'17 Jan.'18 Feb.'18 Mar.'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 $ 220 $ 21,707 $ 192,123 Other Charges $ 73,876 - - - - - - - 1,120 $ 1,120 $ 74,996 "Total $ 244,292 $ 4,582 $ 3,123 $ 3,892 $ 2,954 $ 2,410 $ 1,599 $ 622 $ 3,425 $ 220 $ 22,827. $ 267,119 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 Mar.'18 2017-18 YTD to date Salary&Benefits $ 5 2,158 $ 1,830 $ 2,576 $ 1,153 $ 7,716 $ 7,716 other Charges $ $ - $ - Total $ $ - $ - $ - $ $ - $ 2,158 $ 1,830 $ 2,576 $ 1,153 $ 7,716 $ 7,716 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\O&M Projects Activity YTD May 3, 2018 Regular Board Meeting Agenda Packet- Page 33 of 225 Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MARCH,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) 9,500,000 9,500,000 0 9,500,000 9,503,820 32.20% 12,264.11 194,828.55 207,092.66 0 925 Toyota Motor Comm Pa 12106117 03106118 0 1.43 3,000,000 (3,000,000) 0 0 0.00% 591.67 10,058.33 10,650.00 926 US Govt Agency Dscnt 12107/17 06108118 69 1.42 4,964,163 5,000,000 0 5,000,000 4,984,000 16.95% 6,037.84 16,555.36 22,593.20 927 US Govt Agency Dscnt 12107/17 06108118 69 1.42 4,964,163 5,000,000 0 5,000,000 4,984,000 16.95% 6,037.84 16,555.36 12,593.20 928 US Govt Agency Dscnt 12/07/17 06/08118 69 1.42 4,964,163 5,000,000 0 5,000,000 4,984,000 16.95% 6,037.84 16,555.36 22,593.20 929 US Govt Agency Dscnt 12/07117 06/08118 69 1.42 4,964,163 5,000,000 0 5,000,000 4,984,000 16.95% 6,037.84 16,555.36 22,593.20 (4) 29,356,650 32.500,000 (3,000.000) 29,500,000 29,439,820 100.00% 37,007.14 271,108.32 308,115.46 (3) (5) 96,531.95 96,531.95 37.007.14 367.640.27 404,647.41 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of March,2018 was 1.520%. (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 1.452%. (4) The market value of the portfolio on March 31,2018 was$29,439,820. 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. May 3, 2018 Regular Board Meeting Agenda Packet- Page 34 of 225 Page 27 of 36 Page 26 of 35 .1111A01i. entrat Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) March 2018 Fiscal Period 912018 Summarized by Account Report Generated on Apr 9 2018 1 45 19 PM TOTALASSETS Current Assets CAD RECEIVABLE AVAD-ALHAMBRA VLY AR $958.967 CASH ACCOUNTS!CASH $2.687.549 CASH ACCOUNTS f TEMPORARY INVESTMENTS $29.500.000 DUE FROM DUE FROM DEBT FUND $3.910168 DUE FROM DUE FROM RIE $103 853.299 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $82.256 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $96.836 RECEIVABLE ACCOUNTS I CAD RECEIVABLE $201 762 Current Assets $141,290,838 Net Property,Plant and Equipment FIXED ASSETS-C I P I CONSTRUCTF--N IN PROGRESS $25 582 359 Net Property,Plant and Equipment $25,582,359 TOTAL ASSETS $166,873,197 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE 1 SALES TAX PAYABLE 50 CURRENT LIABILITIES 1 ACCOUNTS PAYABLE ($224,526) CURRENT LIABILITIES I PROJECT RETENTION PAYABLE (5760 1301 CURRENT LIABILITIES+REFUNDABLE CONST BONDS (5238 710) DUE TO/DUE TO DEBT FUND (5259 3151 DUE TO/DUE TO RIE ($69.095 356) LIABILITIES;UNEARNED INTEREST ($52.9771 Total Liabilities ($70,631,014) Total Fund Equity EXPENDITURE SUMMARY I TRANSFER TO CIP ($25.582.359) FUND EQUITY I AVAILABLE FUND BALANCE ($72.405,401) FUND EQUITY I EXPENDITURE SUMMARY $25.582.359 YEAR TO DATE REVENUES I REVENUE SUMMARY ($23.636.781} Total Fund Equity ($96,242,182) TOTAL LIABILITIES AND FUND EQUITY ($166,873,197) May 3, 2018 Regular Board Meeting Agenda Packet- Page 35 of 225 Page 27 of 35 Central Contra Costa Sanitary District • Revenue Report MTD Fund: 003-SELF-INSURANCE March 2018 Fiscal Period 9/2018 Report Generated on Apr 9: 2018 1:48:37 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $5582 $41.311 640 V': $635.238 $678.492 6 8 $727000 $48.508 93 3,:.. Total Revenue $5,582 $41,311 640.1% $635,238 $678,492 6.8% $727,000 $48,508 93.3% May 3, 2018 Regular Board Meeting Agenda Packet- Page 36 of 225 Page 28 of 35 '1 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:003-SELF-INSURANCE March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1:53:26 PM $40000 Period Budget $1.000.000 YTD Budget ®Period Actual ❑YTD Actual I $800,000 $30.000 I $600,000 $20,000 $400.000 $10.000 $200.000 i so I Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $33,714 ($3,590) $846,116 $646,061 $200,055 Totals $30,124 $33,714 ($3,590) $846,116 $646,061 $200,055 May 3, 2018 Regular Board Meeting Agenda Packet- Page 37 of 225 Page 29 of 35 .09M' Central Contra Costa Sanitary District Protecting Public 110,11th and the Lw3vironmcnt Expense Report- By Department MTD Fund:003-SELF-INSURANCE March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1.53:26 PM Department: PeriodCategory Period Budget Period Actual YTD Budget Actual YTD Variance % Annual % Budget INSURANCE&OTHER EXP $1,375 $3,855 ($2,480) -180.4% $587,375 $544,715 $42,660 7.3% $591,500 92.1% GENERAL&AUTO LIABILITY $28,749 $29,859 ($1,110) -3.9% $258,741 $102,747 $155,994 60.3% $345,000 298% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1.401 0.0% $0 0.0% Total Expenses $30,124 $33,714 ($3,590) -11.9% $846,116 $646,061 $200,055 23.6% $936,500 69.0% Color Key: 0 to 100% over budget > 10% over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 38 of 225 Page 30 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS MARCH,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 10199- 1 (1) 6,500,000 6,500,000 6,500,000 6,502,614 100.00% 8,391.23 50,814.46 59,205.69 (3) 6,500,000 6,600,000 0 6,500,000 6,602,614 100.00% 8,391.23 50,814.46 59,205.69 (2) 108.90 108.90 8,391.23 50,923.36 59,314.59 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of March,2018 was 1.520%. (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 1.520%. (4) The market value of the portfolio on March 31,2018 was$6,602,614. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. May 3, 2018 Regular Board Meeting Agenda Packet- Page 39 of 225 Page 32 of 36 Page 31 of 35 Central Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE March 2018 Fiscal Period 912018 Summarized by Account Report Generated on Apr 9 2018 1 45 19 PM TOTALASSETS Current Assets CASH ACCOUNTS+CASH $193668 CASH ACCOUNTS I TEMPORARY INVESTMENTS $6500000 DUE FROM I DUE FROM R,E $585000 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $22900 Current Assets $7,301,568 TOTAL ASSETS $7,301,568 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE r$5 855) CURRENT LIABILITIES I GASB10 ACTUARIAL RESERVE $807 079) DUE TO 1 DUE TO RIE :$597 519) Total Llabllules ($1.410,454) Total Fund Equity FUND EQUITY 1 EMPLOYMENTIPOLLUTION RISK 1$5 000 000) FUND EQUITY I EXPENDITURE SUMMARY $646061 FUND EQUITY I INS PREMSICLAIMSILAWSUITS 4858 683) YEAR TO DATE REVENUES 1 REVENUE SUMMARY (S678492) Total Fund Equity ($5,891,114) TOTAL LIABILITIES AND FUND EQUITY ($7,301,568) May 3, 2018 Regular Board Meeting Agenda Packet- Page 40 of 225 Page 32 of 35 ' Central Contra Costa Sanitary District Revenue Report MTD Fund:004-DEBT SERVICE March 2018 Fiscal Period 912018 Report Generated on Apr 9, 2018 1 48:37 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 $0 0 011.5 $3,770.349 $3,770,349 0 W" $3.819,099 $48750 987.. Total Revenue $0 $0 0.0% $3,770,349 $3,770,349 0.0% $3,819,099 $48,750 98.7% May 3, 2018 Regular Board Meeting Agenda Packet- Page 41 of 225 Page 33 of 35 ' Central Contra Costa Sanitary District Protoctin",public health and the environment Expense Report- By Department MTD Fund: 004-DEBT SERVICE March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1 53.26 PM $5.000 Penod Budget $1,000,000 ® YTD Budget- Period Actual ❑YTD Actual i $4.000 $800,000 $3.000 $600,000 $2,000 $400.000 $1.000 $200.000 50 SO Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $4,742 $4,742 $0 $826,736 $826,111 $625 Totals $4,742 $4,742 $0 $826,736 $826,111 $625 May 3, 2018 Regular Board Meeting Agenda Packet- Page 42 of 225 Page 34 of 35 ZIOL-Centrall Contra Costa Sanitary District Expense Report- By Department MTD Fund: 004-DEBT SERVICE March 2018 Fiscal Period 09/2018 Report Generated on Apr 9, 2018 1:53-26 PM Department BudgetCategory Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % INTEREST EXPENSE $4,742 $4,742 50 0.0% $826,736 $826,111 $625 0.1% $1,231,722 67.1% Total Expenses $4,742 $4,742 $0 0.0% $826,736 $826,111 $625 0.1% $1,231,722 67.1% Total Expenses $7,081,249 $6,813,251 $267,998 3.8% $67,895,259 $63,644.588 $4,250,671 6.3% $91,881,809 69.3% Color Key: 0 to 10% over budget , 10% over budget May 3, 2018 Regular Board Meeting Agenda Packet- Page 43 of 225 Page 36 of 36 Page 35 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund.004'DEBT SERVICE March 2018 Fiscal Period 912018 Summarized by Account Report Generated on Apr 9,2018 1.45 19 PM TOTALASSETS Current Assets DUE FROM•DUE FROM RIE $3.773399 DUE FROM I DUE FROM SIC $259315 L T DEBT ACCOUNTING I DEPOSIT WITRUSTEE•RESERVE $4856450 L T DEBT ACCOUNTING I REVENUE BOND RESERVE CASH (9245) RECE VABLE ACCOUNTS I ACCRUED INTEREST AIR $10548 Current Assets $6,699,468 TOTAL ASSETS $8,899,468 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I RECYCLED WATER LOAN $0 DUE TO/DUE TO RIE (9187.119) DUE TO I DUE TO SIC (93,910.168) L T DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE $0 L T DEBT ACCOUNTING I BONDS PAYABLE (929,095.000) Total Liabilities (933,192,288) Total Fund Equity FUND EQUITY AVAILABLE FUND BALANCE $27.237057 FUND EQUITY i EXPENDITURE SUMMARY $826111 YEAR TO DATE REVENUES REVENUE SUMMARY ($3770349) Total Fund Equity $24,292,820 TOTAL LIABILITIES AND FUND EQUITY ($8,899,468) May 3, 2018 Regular Board Meeting Agenda Packet- Page 44 of 225