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Home My WebLink About04. Receive April 2018 Financial Statements and Investment Reports Page 1 of 36 Item 4. -- I Central Contra Costa Sanitary District June 7, 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 APRIL 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: 1. April 2018 Financial Statements and Investment Reports June 7, 2018 Regular Board Meeting Agenda Packet- Page 22 of 446 Page 1 of 35 C TRAL CONTRA COSTA SANITARY DISTRICT May 10,2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO FROM: JAMIE KING �? SUBJECT: O&M Varian Anal is The following are brief year-to-date variance explanations through period ending April 30,2018: YTD YTD Fav/(Unfav) Variance O&M Revenues: Budgeted Actual Variance % Explanation SSC revenue accounts slightly higher than budget. Interest income is higher due to Total $ 76,949,766 $ 77,660,647 $ 710,881 0.9% interest income from investments not budgeted. O&MExoensested.°c° ,00KI: Total Labor Charges 55,989,350 55,459,145 530,205 0.9% Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 1,234,840 820,400 414,440 33.6% 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 3,693,931 3,289,573 404,358 10.9% Delay in invoices.April invoices are not reflected in the financials. Repairs&Maintenance 4,107,240 3,496,784 610,456 14.9% 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 823,260 702,710 120,550 14.6% Lower 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 672,080 400,213 271,867 40.5% Due to delay in legal and professional invoices. Outside Services 2,835,801 1,736,019 1,099,782 38.8% Mainly due to Technical Services expense being lower than budgeted thus far in the fiscal year. Other Expenses 2,019,954 1,606,104 413,850 20.5% Lower than budgeted fiscal year expense thus far for Public Agency Fees, Public Information,Tech Training and Professional Expense Reimbursement a All Other 2,378,600 2,261,846 116,754 4.9% Minor variances for multiple account categories. Total $ 73,755,056 $ 69,772,794 $ 3,982,2620 54/0 June 7, 2018 Regular Board Meeting Agenda Packet- Page 23 of 446 Page 2 of 35 AffW1 Central Contra Costa Sanitary District Revenue Report MTD Fund:001 -RUNNING EXPENSE(OW) Report Generated on May 14,2018 7:38:19 AM April 2018 Fiscal Period 1012018 Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actua YTD%Rev Annua-Estimate unrealized Balance Annua %Rev Concord $0 $0 0.0% $0 $0 0.0% $15,200,000 $15,200,000 0.0% HHW $7,000 $4059 -42.0% $70,000 $82,315 6% $853000 $770,685 97% Sewer Service Charges $23,442,942 $23,978,163 2.3% $74,196,820 $74,379,067 0.2% $75,220,700 $841,633 98.9% Other $30833 $393.675 271% $2,682,946 $3199,265 19.2% $3385,000 $185,'35 94.5% 82.0% June 7, 2018 Regular Board Meeting Agenda Packet- Page 24 of 446 Page 3 of 35 44G ' Centrai Contra Costa Sanitary District OF Expense Report-District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on May 14,2018 7:35:17 AM April 2018 Fiscal Period 10/2018 $80,000,000.00 Budget Actual $70,000,000.00 S.r3,755 056 S69 772.780 466,222,407 $60,000,000.00 $62,172,416 x_$69 'M024 $50,000,000.00 -� 455,397 620 -$r51,5��.75t 548.533,919 $40,000,000.00 $44 V7.918 $36,81W4 $41.825,658 $30,000,000.00 $2 534,159.376 $22 - $27,765,667 $20,000,000.00 $18 _—$21,147,677 , $10,000,000.00 $8.75,563 14,868,321 $8.182,586 $0.00 — —i — —--r —___T-- 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 Apr(10)2018 Fiscal Periods June 7, 2018 Regular Board Meeting Agenda Packet- Page 25 of 446 Page 4 of 35 rlCentral Contra Costa Sanitary District Expense Report-District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on May 14,2018 7:35:17 AM April 2018 Fiscal Period 10/2018 Category Period Budget Period Actual Period d'ariance b YTD Budget YTD Actual YTD Variance % Annua; Budget SALARIES&WAGES $2,899,767 $2,770,477 $129,290 4.5% $28,997,670 $28,230,760 $766,910 2.6% $34,797,628 81 1% EMPLOYEE BENEFITS $3,306,880 $3765,392 ($458,512) _13.9% $30.301,800 $29,999,833 $301,967 '.0% $36752,619 81.6°✓ CAPITALIZED ADM OVERHEAD ($331,012) ($268,174) ($62,839) 19.0% ($3,310,120) ($2,771,457) ($538,663) 16.3% ($3,972,203) 69.8% DIRECTOR FEES&EXPENSES $14052 $7.482 $6,570 468% $740,520 $119.726 $20,794 148% $168.631 710% CHEMICALS $140,964 $93,252 $47,712 33.8% $1,234,840 $820,400 $414,440 33.6% $1,482,000 55.4% UTILITIES $39',226 $387,335 $3 89' 0% $3,693,931 $3,289,573 $404,358 109% $4,639790 70.9% REPAIRS&MAINTENANCE $401,624 $363,923 $37,701 9.4% $4,107,240 $3,496,784 $610,456 14.9% $5,299,754 66.0% HAULING&DISPOSAL $85,326 $70,67, $14.655 172% $823,260 $702.'10 $120,550 146% $1 023,975 68.6% PROFESSIONAL&LEGAL SERV $66,458 $61,971 $4,487 6.8% $672,080 $400,214 $271,866 40.5% $807,600 49.6% OUTSIDE SERVICES $26' 330 $99.043 $162,287 62.1% $2,835,80' $1,736,017 $' 099 784 38.8% $3 452,7'7 503% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $166908 $140 07 $26,801 161% $1.653,080 $1,557124 $95,956 58% $2,059.325 756% OTHER EXPENSES $129,126 $108,885 $20,241 15.7% $2,019,954 $1,606,098 $413,857 20.5% $2,616,751 61.4% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 00% $0 00% Total Expenses $7,532,649 $7,600,364 ($67,715) -0.9% $73,755,056 $69,772,780 $3,982,276 5.4% $89,713,587 77.8% Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 26 of 446 Page 5 of 35 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 10/2018 $3,000,000 Period Budget $25,000,000 YTD Budget Period Actual , L YTD Actual $2,500,000 i r $20,000,000 $2,000,000 }4 $15,000.000 $1-500.000 llj ' $10,000,000 $1.000000 $500000 $5.000,000 $0 $0 l 01. P��\�\5� �G�N��\GO��G�\ Q wad DQE 5 ��G,tG�� O ' PN�`'�� f��`GEG�\G ��S en Q G(G�,�� vs- Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $2,404,64/ $2,687,196 ($282,549) $22,414.921 $20,585,222 $1,829,699 ENGINEERING $1,355,947 $1,343,102 $12,845 $13,928,281 $13,572,254 $356,027 COLLECTION SYSTEM OPS. $1,179,629 $1,140,706 $38,923 $11,670,290 $11,042227 $628,063 PLANT OPERATIONS $2,242,829 $2,132,772 $110,057 $22,252.620 $21,616,998 $635,622 PUMP STATIONS $243,308 $197,123 $46,185 $2,395,080 $2,155,790 $239,290 RECYCLED WATER $106,289 $99,466 $6,823 $1,093,864 $800,288 $293,576 Totals $7,532,649 $7,600,364 ($67,716) $73,755,056 $69,772,780 $3,982,276 June 7, 2018 Regular Board Meeting Agenda Packet- Page 27 of 446 Page 6 of 35 AS ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 1012018 Department: ADMINISTRATION BudgetPeriod .. Actual Period Variam SALARIES&WAGES $588,695 $508,978 $79,717 13.5% $5,886,950 $5,352,739 $534,211 9.1% $7,064,444 75.8% EMPLOYEE BENEFITS $' 52' 126 $1.98',957 ($466,8311 -30.7% $12 444,260 $12,013198 $431.062 35% $15.322.061 784% CAPITALIZED ADM OVERHEAD ($3,980) ($2,585) ($1,395) 35.0% ($39,800) ($31,796) ($8,004) 20.1% ($47,770) 66.6% DIRECTOR FEES&EXPENSES $14.052 $7482 $6,570 46.8% $140.520 $119,726 $20,794 14.8% $168,631 71.0% UTILITIES $12,203 $5,627 $6,576 53.9% $122,030 $90,029 $32,001 26.2% $146,440 61.5% REPAIRS&MAINTENANCE $42.291 $33"' $8.580 20.3% $782,910 $661 508 $'21 402 155% $98-550 670% PROFESSIONAL&LEGAL SERV $49,878 $49,281 $597 1.2% $506,280 $317,668 $188,612 37.3% $608,600 52.2% OUTSIDE SERVICES $115,087 $3411- $80.970 7040/. $ 323,870 $1.012,989 $310,881 23 5 e $1,587100 638% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $11,230 $6,855 $4,375 390% $140.300 $90146 $50154 357% $190,825 47 2% OTHER EXPENSES $54,065 $55,772 ($1,707) -3.2% $522,601 $374,015 $148,586 28.4% $648,985 57.6% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% AD-INISTRATION Total Exp n $2,404,647 $2,687,196 ($282,549) -11.8% $22,414,921 $20,585,222 $1,829,699 8.2% $27,261,866 7-5.5% Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 28 of 446 Page 7 of 35 Aro' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 10/2018 Department: ENGINEERING PeriodCategory Period Budget Actual SALARIES&WAGES $824,553 $813,816 $10,737 1.3% $8,245,530 $8,136,176 $109,354 1.3% $9,894,696 82.2% EMPLOYEE BENEFITS $604,832 $612,'46 * ° ($7 914; -1.3%3 $6.048,320 $6111,299 ($62,979) $7,258.451 842% CAPITALIZED ADM OVERHEAD ($299,122) ($253,628) ($45,494) 15.2% ($2,991,220) ($2,590,190) ($401,030) 13.4% ($3,589,475) 72.2% UTILITIES $15,265 $'3782 $1483 91% $152,650 $139.345 $13305 87% $183,200 761% REPAIRS&MAINTENANCE $14,405 $8,658 $5,747 39.9% $144,050 $80,572 $63,478 441% $172,900 46.6% HAULING&DISPOSAL $39576 $3'.259 $8.317 21 01,. $365.760 $319840 $45,920 '2.6% $474.925 673% PROFESSIONAL&LEGAL SERV $14,248 $12,193 $2,055 14.4% $142,480 $93,760 $48,720 34.2% $171,000 54.8% OUTSIDE SERVICES $89.516 $48692 $40,824 45.6% $965,536 $544,815 $420722 436% $1 184.767 460% MATERIALS&SUPPLIES $31,530 $38,051 ($6,521) -20.7% $310,300 $253,684 $56,616 18.2% $378,450 67.0% OTHER EXPENSES $21.144 $"533 $3.611 1'1% $544.875 $482.953 $61 922 114% $905 423 533% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% ENGINEERING Total Expenses $1,355,947 $1,343,102 $17,845 0.9% $13,928,281 $13,572,254 $3j6,027 2.6% $17,034,337 79.7% Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 29 of 446 Page 8 of 35 AO ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 1012018 Department: COLLECTION SYSTEM OPS. Category Per K L iod Budget Period Actual Period Variance T 14 L YTD Actual YTD Variance 'w. - _ i:ITrt,T3 SALARIES&WAGES $513,691 $512,495 $1 196 0.2% $5,138,910 $5.120,639 $16,271. 0.3% $8164,374 831% EMPLOYEE BENEFITS $428,305 $423,519 $4,786 1.1% $4,283,050 $4,233,539 $49,511 1.2% $5,140,009 82.4% CAPITALIZED ADM OVERHEAD ($4,3.•'3) f$688i ($3,685) 84.3,; 143.730' ($23407 ($20,324) 465% ($52482) 446% UTILITIES $11,865 $11,130 $736 6.2% $118,650 $115,264 $3,386 2.9% $142,400 80.9% REPAIRS&MAINTENANCE $135.356 $128,596 $6 76C 50% $1,246,560 $813.58^ $432,979 347% $1.624,304 50 '% HAULING&DISPOSAL $10,916 $5,368 $5,548 50.8% $109,160 $75,275 $33,885 31.0% $131,000 57.5% PROFESSIONAL&LEGAL SERV $625 $248 $37' 60.2% $6,250 ($321' $6,571 105.1% $7.500 -4.3% OUTSIDE SERVICES $9,215 $6,814 $2,401 26.1% $92,150 $53,300 $38,850 42.2% $110,600 48.2% MATERIALS&SUPPLIES $62456 $43,259 $19197 307% $605,560 $547,382 $58,178 9.6% $749.550 730% OTHER EXPENSES $11,573 $9,965 $1,608 13.9% $115,730 $106,974 $8,756 7.6% $138,958 77.0% UNFUNDED LIABILITIES $0 $0 $0 0 0% $0 $0 $0 0.0% $0 0.0% COLLECTION SYSTF M OPS.Tot.11 $1,179,629 $1,140,706 $38,923 3.3% $11,670,290 $11,042,227 $628,063 5.4% $14,1:.6,213 78.0% Expenses Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 30 of 446 Page 9 of 35 .Aeoh.Central Contra Costa Sanitary District IN Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 1012018 Department: PLANT OPERATIONS Category Period Budget Period Actual Period Variance t"7i)wa.-LIT4 YTD Actua� YTD Variance Annual % ..- SALARIES&WAGES $858,322 $813,593 $44,729 5.2% $8,583,220 $8,493,545 $89,675 1.0% $10,299,997 82.5% EMPLOYEE BENEFITS $668,532 $644.88C $23.652 3.5% $6.685.320 $6764.574 ($79,254) -1.2% $8,023023 84.3% CAPITALIZED ADM OVERHEAD ($23,537) ($11,272) ($12,265) 52.1% ($235,370) ($126,064) ($109,306) 46.4% ($282,476) 44.6% CHEMICALS $'08.965 $91 02' $17 944 16.5% $914,850 $690.118 $224732 246% $1 098,000 62.9% UTILITIES $294,965 $293,337 $1,628 0.6% $2,731,321 $2,417,661 $313,660 11.5% $3,484,600 69.4% REPAIRS&MAINTENANCE $180799 $186.056 '$5.257' -29% $, 678,990 $1 778,012 ($99.022' $2 169 700 819% HAULING&DISPOSAL $34,101 $33,174 $927 2.7% $341,010 $299,292 $41,718 12.2% $409,250 73.1% PROFESSIONAL&LEGAL SERV $541 $248 $293 541% $5.410 $1,501 $3.909 723% $6.500 231% OUTSIDE SERVICES $23,956 $8,820 $15,136 63.2% $235,685 $89,350 $146,335 62.1% $287,550 31.1% MATERIALS&SUPPLIES $57738 $50445 $7293 12.6% $557.380 $641 498 ($84,118) $693.000 926% OTHER EXPENSES $38,447 $22,469 $15,978 41.6% $754,804 $567,513 $187,291 24.8% $833,590 68.1% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 00% $0 00% f'l.ANT OPE RATIONS Total Expewc. $2,242,829 $2,132,772 $110,057 4.9% $22,252,620 $21,616.998 $635,622 2.9% $27,022.734 80.0% Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 31 of 446 Page 10 of 35 ' Central Contra Costa Sanitary District Platecting public health and the environment Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) April 2018 Fiscal Period 1012018 Report Generated on May 14,2018 7:36:55 AM Department: PUMP STATIONS PeriodCategory Budget Period Actual Period VarianceYTD Budget YTD Actual YTD Variance Annual % Budget SALARIES&WAGES $79,751 $78,438 $1,313 1.6% $797,510 $808,381 ° ° ($10,871) -1.4k $957,027 84.5/° EMPLOYEE BENEFITS $56.21' $62,200 ($5989) -107% $562110 $630.525 ($68.415)= $674,547 93.5% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $25000 $0 $25,000 100 0% $250.000 $76,65, $"3,349 69.3°x° $300.000 256% UTILITIES $42.345 $44,609 ($2,264) -5.3% $423,450 $394,967 $28,483 6.7% $508,150 77.7% REPAIRS&MAINTENANCE $26.358 $6901 $19.457 73.8% $230.580 $163,1^" $67469 29.3% $316.300 51.6% HAULING&DISPOSAL $733 $870 ($137) -18.7% $7.330 $8,302 ($972) 7 . .• $8,800 94.3% OUTSIDE SERVICES $6.683 $600 $6,083 91.0% $61830 $15,304 $46,526 75.2% $80,200 191% MATERIALS&SUPPLIES $3,466 $1,258 $2,208 63.7% $34,660 $23,888 $10.772 31.1% $41,600 57.4% OTHER EXPENSES $2.76" $2.246 $515 187% $27,610 $34,660 ($7.050) $33,171 104.5% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% PU-P STATIONS Tot-I F xpenses $243,308 $197,123 $46,185 19.0% $2,395,080 $2,155,790 $239,290 10.0% $2,919,795 73.8% Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 32 of 446 Page 11 of 35 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) April 2018 Fiscal Period 10/2018 Report Generated on May 14,2018 7:36:55 AM Department: RECYCLED WATER Category Period Budget Period Actual Period Variance "I YTD Budget YTD Actual YTD Variance % Annual .. SALARIES&WAGES $34'55 $43156 ($8401) -242% $347550 $319,280 $28,270 81% $417,090 765% EMPLOYEE BENEFITS $27,874 $34,089 ($6,215) -22.3% $278,740 $246,698 $32,042 11.5% $334,528 73.7% CHEMICALS $6.999 $2,231 $4.768 681% $69,990 $53,631 $16.359 234% $84.000 638% UTILITIES $14,583 $18,850 ($4,267) -29.3% $145,830 $132,308 $13,522 9.3% $175,000 75.6% REPAIRS&MAINTENANCE $2.415 $0 $2-415 1000% $24 150 $0 $24.150 100.0% $29000 00% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $11,660 1$12,395) $24,055 206.3% $14,000 -88.5% OUTSIDE SERVICES $"6.873 $0 $16,873 11000% $156,730 $20,259 $136,471 871% $202.500 10.0% MATERIALS&SUPPLIES $488 $240 $248 50.9% $4,880 $526 $4,354 89.2% $5,900 8.9% OTHER EXPENSES $1 136 $900 $236 208% $54,334 $39.982 $14,352 264% $56624 706% RECYCLED WATER Total Expenses $106,289 $99,466 $6,823 6.4% $1,093,864 $800,988 $293,576 26.8% $1,318,642 60.7% Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 33 of 446 Page 12 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS APRIL,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- 1 (1) 39,000,000 35,000,000 4,000,000 39,000,000 38,903,982 73.58% 48,369.86 61,202.19 109,572.05 RE01 GE CP 04/26/18 07/25/18 85 2.300% 2,485,688 0 2,500,000 2,500,000 2,485,688 4.72% 795.14 0.00 795.14 RE02 US Govt FHLB 04/26/18 07/25/18 85 1.877% 4,976,963 0 5,000,000 5,000,000 4,978,300 9.43% 1,279.86 0.00 1,279.86 RE03 MUFG CP 04/27118 07/27/18 87 2.313% 2,485,465 0 2,500,000 2,500,000 2,485,465 4.72% 638.89 0.00 638.89 RE04 US Govt FHLB 04/27/18 07/18/18 78 1.817% 3,983,509 0 4,000,000 4,000,000 3,984,040 7.55% 804.44 0.00 804.44 (3) 52,931,624 35,000,000 18,000,000 53,000,000 52,837,475 100.00% 51,888.19 61,202.19 113,090.38 (2) 375.93 375.93 52,264.12 61,202.19 113,466.31 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of April,2018 was 1.650%. (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 1.746°h. (4) The market value of the portfolio on April 30,2018 was$52,837,475. (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 Districts internal investment policy approved by the Board of Directors. June 7, 2018 Regular Board Meeting Agenda Packet- Page 34 of 446 Page 14 of 36 Page 13 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) April 2018 Fiscal Period 1012018 Summarized by Account Report Generated on May 14,2018 728 44 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $1,176851 1 ASH ACCOUNTS PAYROLL CLEARING $20000 CASH ACCOUNTS/PETTY CASH $3,400 CASH ACCOUNTS I TEMPORARY INVESTMENTS $53000000 DUE FROM/DUE FROM DEBT FUND $187,119 DUE FROM I DUE FROM S•C 379 835 957 DUE FROM/DUE FROM S/I $597,519 INVENTORY,SUPPLIES 8 MAI ERLAL INV $2202941 PREPAID ACCOUNTS i PREPAID CAFETERIA PLAN 346,104 PREPAID AC�uUNTS I PREPAID[OMMUTER PLAN $572 PREPAID ACCOUNTS I PREPAID EXPENSES $951,705 PREPAID ACCOUNTS I PREPAID INSURANC E ($15219) PREPAID ACCOUNTS/PREPAID RETIREMENT $5,571,065 RECEIVABLE ACCOUNTS!A/R SSC DIRECT BILL $2043 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $359,554 RECEIVABLE ACCOUNTS I AC[OUNTS RECEIVABLE I OBRA $1760 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $48.370 RECEIVABLE ACCOUNTS I C OMPUTER PURCHASE PROGRAM $11043 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100,243 RECEIVABLE ACCOUNTS/OVERTIME INSPEC TION AM $4622 Current Assets $1",105,860 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS r ACC DEPR•CONTRIB ASSETS ($59.361001) CONTRIBUTED FIXED ASSETS I CONTRIBUTED SEWER LINES $157.791729 FIXED ASSETS-C.I P./CONSTRUCTION IN PROGRESS $33,388.571 FIXED ASSETS I ACC DEPR BUILDINGS ($12 876 506) FIXED ASSETS/ACC DEPR-FURN&EQUIP ($9,260,262) FIXED ASSETS I AL C DEPR OUTFALL (33.616 981) FIXED ASSETS/ACC DEPR-PUMPING STATIONS ($33,104,637) FIXED ASSETS t ACC DEPR SEWAGE C OL SYS ($68 942 764) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($220,382,148) FIXED ASSETS ACC DEPR VEHICLES ($4853858) FIXED ASSETS/ACCUM DEPRC-RECY WATER (38,868,352) FIXED ASSETS I BUILDINGS $44238508 FIXED ASSETS/FURNITURE d EQUIPMENT $14,012,834 FIXED ASSETS/INTANGIBLE ASSETS $4941707 FIXED ASSETS/LAND $17,320.570 FIXED ASSETS/OUTFALL SEWERS $11371674 FIXED ASSETS/PUMPING STATIONS $57,278141 FIXED ASSETS•RECY WATER INFRASTRU:.TORE $20 X92 366 FIXED ASSETS/SEWAGE COLLECTION FACIL $351,503,802 FIXED ASSETS TREATMENT PLANT $333962356 FIXED ASSETS/VEHICLES $7,614,982 Net Property,Plant and Equipment $632,452,631 TOTAL ASSETS $773 668,280 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE,SALES TAX PAYABLE $0 CURRENT LIABILITIES/ACCOUNTS PAYABLE ($134,585) CURRENT LIABILITIES I ACCRUED COMPENSATED ABS ($4305492) CURRENT LIABILITIES I ACCRUED WAGES PAYABLE ($1153,451) t URRENT LIABILITIES r CAFETERIA PLAN PAYABLE ($27092) June 7, 2018 Regular Board Meeting Agenda Packet- Page 35 of 446 Page 15 of 36 Page 14 of 35 Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(08M) April 2018 Fiscal Period 1012018 Summarized by Account Report Generated on May 14 2018 7'28 44 AM CURRENT LIABILITIES/COMMUTER PLAN PAYABLE (5650) CURRENT LIABILITIES I MISC DEPOSITSILIABILITIES (S114931) CURRENT LIABILITIES/OTHER PAYROLL WITHHOLDING ($7,909) CURRENT LIABILITIES I PERMIT CLEARING 50 CURRENT LIABILITIES/REFUNDABLE DEPOSITS (536,080) CURRENT LIABILITIES I RETIREMENT CONTRIB W/H ($1721801) CURRENT LIABILITIES/WORKERS'COMP INS PAYABLE $68,264 DEF COMP CONTRIB W/HI ICMA SO DUE TO/DUE TO DEBT FUND ($3,773,399) DUE TO I DUE TO SIC ($113 956 273) DUE TO/DUE TO&1 ($585,000) LIABILITIES LONG TERM/PENSIONIINFLOW/OUTFLOW ($88 679 765) LIABILITIES-LONG TERM/POST EMP BENEFIT-PENSION $4,859,000 LIABILITIES,UNEARNED INTEREST ($64858) MEDICAL LIABILITIES/DELTA DENTAL $73 MEDICAL LIABILITIES I DISABILITY INS ($136) MEDICAL LIABILITIES/HEALTH NET 50 MEDICAL LIABILITIES KAISER PERMANENTE So MEDICAL LIABILITIES/LIFE INS $29 MEDICAL LIABILITIES/OCCUPATIONA! HEALTH $2 132 MEDICAL LIABILITIES/POST EMP BENEFIT-OPER $262572 PAYROLL TAXES WITHHELD I CALIFORNIA WITHHOLDING $0 PAYROLL TAXES WITHHELD/FEDERAL WITHHOLDING $0 PAYROLL TAXES WITHHELD I MEDI(ARE WITHHOLDING SD REIMBURSEMENT FEES ($56,137) Total LlablIttlea ($209,425,488) Total Fund Equity FUND EQUITY AVAILABLE FUND BALANC E ($27 253 390) FUND EQUITY+CAPITAL COST SHARING ($108.691,757) FUND EQUITY I CONTRIBUTED SEWER LINES ($157 791 729) FUND EQUITY I EXPENDITURE SUMMARY $69,772,780 FUND EQUITY/GENERAL FIXED ASSET GROUP ($190 206 773) FUND EQUITY I STATE&FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES/REVENUE SUMMARY ($77 660 647) Total Fund Equity ($587,132,793) TOTAL LIABILITIES AND FUND EQUITY ($776-568280) June 7, 2018 Regular Board Meeting Agenda Packet- Page 36 of 446 Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT May 10,2018 TO: THE BOARD OF DIRECT RS VIA: THEA VASSALLO FROM: JAMIE KINGlc J! J SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending April 30,2018: 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 project in San Ramon. Property tax received from the Total $ 31,767,680 $ 34,594,128 $ 2,826,448 8.9% County is higher than budgeted. FY YTD FY % SIC Expenses: Budget` Actual Remaining Spent Total $ 46,471,559 $ 28,580,270 $ 17,891,289 61.5% ' Includes 16/17 carry-over($4,497,559) June 7, 2018 Regular Board Meeting Agenda Packet- Page 37 of 446 Page 16 of 35 AS ' Central Contra Costa Sanitary District Plotecting public hoWth and the environment Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) April 2018 Fiscal Period 10/2018 Report Generated on May 14,2018 7:38:19 AM Category MTD Estimate MTD Aotu& MM%ReN YTD Estimate YTD Actua` YTD%Rev Annual Estimate •inmaltzed Balance Annuai%Rev Concord $0 $0 0.0% $0 $0 0.0% $6,000,000 $6,000,000 0.0% Sewer Service Charges $4 •92,300 $4,452194 6.2% $13,767300 $13.810489 0.3% $13.967300 $156811 989% Other $5,005,038 $6,305,151 26.0% $18,000,380 $20,783,638 15.5% $19,360,500 ($1,423,138) 107.4% ote Revenue } $31 767 680 $34,594127 8.9% $39,327,800 336 88.0% June 7, 2018 Regular Board Meeting Agenda Packet- Page 38 of 446 Page 17 of 35 Sewer Fund(Capital)Spending FY 17-18 $35,000,000 $30,000,000 31,845,118 8,290 $28,580,270 $25,000,000 ,582,349 $19,326,199 $21,731,705 ,278,644 $20,000.000 $16,084,953 $13,243,658 $21,232,942 00 $150000 i $19,187,968 $9,495,373 $15,524,480 $10,000,000 55,236,547 $9,405,088 $5,000r000 52,466,069 ; ,421,043 r ,820,219 5 ,093 July August SeptemDet October November December January February 10m0, nl,,,i —Projected* —Actual Columnl July JAugust ISeptember lOctober November December 11anuary lFebruary Imarch lAnril Projected* $ 2,466,069 $ 5,236,547 $ 9,495,373 1$ 13,243,658 $ 16,084,953 $ 19,326,199 $21,731,705 $24,743,018 $28,290,090 $ 31,845,118 Actual 1,023,093 2,820,219 6,421,0431 9,405,088 15,524,480 1 19,187,468 1 21,232,942 1 23,278,644 1 25,582,349 28,580,270 *Projected-Current year budget allocated by month based on historical spending in previous 2 years June 7, 2018 Regular Board Meeting Agenda Packet- Page 39 of 446 Page 18 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:4/30/2018 PERIOD 10/2018 _ I � Ifl A 6 C(A-B) D F F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ I BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS_ EXPENDITURES SPENTIN REMAINING BUDGET NO 1PRoiEcrTrrLE 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 15,438,364 3,407,289 TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262 18,045,000 340,000 21,723,262 11,682,296 10,040,973 TYPE GI General Improvements 6,692,737 5,494,908 1,197,829 4,277,000 (1,500,000) 3,974,829 1,302,285 2,672,541 TYPE RW Recycled Water 522,894 I 459,282 63,612 460,0001,400,000 1,923,612 157,325 1,766,287 CIB Continpricy - 1,500,000 1,495,794 4,206 - 4,206 TOTAL DISTRICT 5 47,502,241 $ 41,004,682 . 4,497,559 $ 41,974,000 $ 46,471,559 $ 28,580,270 $ 17,891,296 "8422 See Footnote under Collection System FY 2017-18 CIB Budget I A Represents all Board approved open projects at FYE 2016-17 In Sungard r 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 reciasses 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 1 N:\Accounting\GMTEMPI\Financials and Closing 2018 Financials\Capital Project reort-FY 1718 Apr 18 June 7, 2018 Regular Board Meeting Agenda Packef- Page 40 of 446 Page 19 of 35 PROGRAM IGM1951A-Modified in Excel CAPITAL IMPROVEMENT_BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:4/30/2018 PERIOD 10/2018; I �. 6 C(A-B) E F(C+D+E) G H( -G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAININGBUDGET NO PROJECTTInE 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 I , TYPE CS Collection S tem •5941 PS Equipment Piping Replacement I 925,000 856,1711 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 I 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 12,869,5691 (147,940) 800,000 1,578,371 2,230,431 2,289,785 (59,354) '8417 Survey Monument Install 250,000 231,550 I 18,450 - 18,450 18,4131 37 8419 Collection System Planning LT 670,000 662,077 7,923 200,000 207,923 200,6741 7,249 '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 1,381,000 ! 746,506 739,2811 7,225 8430 Lafayette Sewer Renovation Phase 11 700,000 I 696,839 3,1611 3,717,0003,720,161 3,515,730 204,431 8433 S.Orinda Sewer Renovation Phase 6 102,238 51,996 50,242 1,500,000 359,889 1,910,131 1,011,5681 898,563 8434 Urgent Projects 316,000 244,157 71,843 100,000 (119,889)1 51,954 51,955 1 (1) 8435 WC Sewer Renovation Phase 12 - - 1,000,000 450,000 1,450,000 1,551,083 (101,083) 8436 Moraga/Crossroads PS Project 450,000 220,855 229,145 850,000 1,079,145 794,502 284,643 8437 Martinez Sewer Renovation Phase 5 685,000 681,884 3,116 3,470,000 I 3,473,116 3,388,652 84,464 '8439 Miner Rd Sewer Repairs 2017 95,000 99,565 (4,565)1 - (4,565) 1,605 (6,170) 8440 Pipe Bursting Contract 17-20 700,000 (700,000) - - - 8441 CIPP Contract 17-20 - 300,000 300,000 67,807 232,193 8442 PS Equipment Piping Replacement PH2 - - 36,000 36,000 - f 36,000 8443 LG Diameter Pipe line Inspection I 200,000 200,000 4,352 195,648 8444 Force Main Inspection Program = 75,000 75,000 - 75,000 8445 N.Orinda Sewer Renovation 636,000 636,000 516,797 119,203 8446 Lafayette Sewer Renovation Phase 12 636,000 636,000, 537,574 98,426 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 - 400,000 400,000 187,156 212,844 8451 C.S.Sewer Renovation f 500,000 (450,000) 50,000 50,000 1 Roundin If I - 3 Total FY 2017.18 CS Amount $ 24,288,836 24,390,980 17.692.000 1,255,794 18,845,650 15,438,364 40 69 'Italic Projects open but not In CIB for 17/18 1 '•8422 17/18 Approved budget was decreased by$BOOK,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. Newro ect o ened In Januwy 2018. Funds transferred from DP8440 N:\Accounting\GMTEMPi\Financials and Closing\2018 Financials\Capital Project report-FY 1718 Apr 18 June 7, 2018 Regular Board Meeting Agenda Packet- Page 41 of 446 Page 20 of 35 PROGRAM/GM3851.4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:4/30/2018 PERIOD 10/2018 4 R C(A-B) 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 PROJECTTITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-W FY 2017-18 FY 2017-U FY 2017-18 TYPE TP Treatment Plant E 7291 Pump&Blower Bldg.Seismic Upgrade I 4,424,000 3,277,948 I 1,146,0521 2,358,000+I (200,000) 3,304,052 3,209,125 94,927 7292 Switchgear Refurbishment-Ph.2 420,000 419,2461 754 350,0001 350,754 14,669 336,085 7304 Instr&Controls PLC Upgrade I 435,000 331,4901 103,510 140,000 III: 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 257,274 250,8701 6,4041 300,000 306,404 430 305,974 7317 Plant Control System Network Upgrades 260,000 194,556 65,4441 _ 70,000 j 135,444 3.8,759 96,685 •7319 Laboratory Upgrades&Repair 1,241,500 1,235,462 6,0381 I 6,038 - 6,038 7320 Plant Energy Optimization 718,000 390,230 327,770 376,000 703,770 595,711 108,059 7322 Fire Protection System Ph.2 840,0001 338,017 501,983 360,000 206,000 1,067,983 115,038 952,945 7326 Equipment Replacement FY 15-FY 24 866,000 II 474,323 391,6771 300,000 I 691,677 186,758 504,919 7327 Headwork's Screening Upgrade 2,500,000 I 2,694,774 (194,774)1 5,644,000 5,449,226 3,336,748 2,112,478 7328 Influent Pump Electrical Improvements i - 100,000 100,000 757 99,243 7329 MHF Burner Upgrade 370,0001 128,595 241,405 I 400,000 641,405 27,850 613,555 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000 1,078,153 233,432 844,721 7339 T.Plant Control System 1/0 Replacement I 320,0001 105,340 214,660 150,000 364,660 368,420 (3,760) 7341 f WC/Grayson Creek Levee Rehab 150,000 - 150,000 II 100,000 250,000 - 250,000 7348 ;Solids Handling Facility Improvements 2,350,000 21235,254 114,746 I 2,625,000 2,739,746 1,815,407 924,339 - 7349 Aeration&Energy Upgrade - - I 300,000300,000 1 12,643 287,357 7351 Mechanical&Concrete Renovation 560,000 740,000 1,300,000 907,614 392,386 7352 UV Disinfection Upgrades 400,000 (400,000) - 7353 Outfall Improvements Ph.7 I 100,000 100,000: 100,000 7354 TP Security Improvements 87,000 87,0001 2,995 84,005 7355 Odor Control Upgrade Ph.1 - 150,000 (106,000) 44,000 44,000 7357 Plant Wide Instrumentation Upgrade 100,000: - 100,000 26,740 73,260 7358 Bioenergy,P3 Project 200,000 200,000 400,000 252,503 147,497 7359 Solids Conditioning Bldg.roof replacement 500,000 - 500,000 166,762 333,238 7360 Existing Plant Facility Drawing - 100,000, 100,000 56,339 I 43,661 7362 POB Seismic Upgrades I - 400,000. 400,000 31,307 f 368,693 7363 Treatment Plant Planning f 450,000 450,000 266,700 183,300 7364 TP Safety Enhancement Ph.5 I 100,000, (100,000) - - Rounding 7 Total FY 2017-18 TP Amount 15,997,774 12,659,512 3,338,262 18,045,000 340,000 21,723,262 11,682,296 10,040,973 •Italic Projects open but not in CIB for 17/18 i N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report-FY 1718 Apr 18 June 7, 2018 Regular Board Meeting Agenda Packet- Page 42 of 446 Page 21 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING _ CENTRAL COi I NTRA COSTA SANITARY DISTRICT PERIOD ENDING:4/30/2018 PERIOD 10/2018 i C(A-B) v F(C+D+E) H(P-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURESSPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 TFV 2017-18 FY 2017-18 I TYPE GI General Imorovew- 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 91,617 81,148 8230 Capital Legal Services 138,665 132,383 _ 6,282 20,000 26,282, (4,022) 30,304 8236 District Easements 158,047 157,210 837 50,000 50,8371 7,404 43,433 8238 Asset Management 2,019,185 2,029,216 (10,031) 950,000 939,969 1 493,533. 446,436 8240 IT Development 2,418,794 1,612,282 806,512 730,000 (1,000,000)( 536,5121 228,627 307,885 8243 Server Room Relocation 455,430, 198,574 256,856 1,000,000 (500,000)' 756,856 191,852 565,004 8247 Property&Building Improvements - - 400,000 400,000 109,228 290,772 8248 Cyber Security - - - 75,000 1 75,000 - 75,000 8516 District Equipment Acquisition 526,0001 521,511 4,4891 150,000 154,489 50,736.' 103,753 8517 Vehicle Replacement Program524,000 482,088 41,912 675,000 716,912 117,873 599,039 9999 i Capital Project Clearing(Accounting Use Only)** 60,000 3,185! 56,815 - 56,815 - 56,815 Rounding (3) Total FY 2017-18 GI Amount $ 6,692,737 5,494,908 1,197,829 4,277-000 (1,500,0001 3,974,829 1,302,285 2,672,541 I I N:\Account ng\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-FY 1718 Apr 18 June 7, 2018 Regular Board Meeting Agenda Packet- Page 43 of 446 Page 22 of 35 PROGRAM/GM38SL4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:4/30/2018 PERIOD 10/2018 B C(A-B) ❑ E F(C+D+E) 6 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 TIRE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-16 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 - i 55,000, 100,000 _ 155,000 3,125 151,875 7361 Filter Plant Improvments 330,000 330,000 126,316 203,684 _ •"7365 Recycle Water Clearweil Repairs + 1,400,000 1,400,000 5,396 1,394,604 _ Rounding Total FY 2016-17 RW Amount ; 522,894 459,282 63,612 460,000 1,400,000 1.923,612 157,325 1,766,287 7365 Not in 17/18 Budget New project opened in April 2018. Funds transferred from DP7352&8240 CONTINGENCY-ALL PROGRAMS 1,500 000 il,49S,7941 4,206 4206 GRAND TOTAL 5 47,502,241 43,004,682 4,497,559 41,974,000 46,471,559 28,580,270 17,891,296 — N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report-FY 1718 Apr 18 June 7, 2018 Regular Board Meeting Agenda Packet- Page 44 of 446 Page 23 of 35 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING:4/30/2018 Position GM Memo Position Position Paper Position Paper: Position Paper: Position Paper Paper:3/1/18 8/3/17 GM 10/20/17 11/16&GM Paper Approval 12/7/17& 12/29/17& 2/15/18 Item 5 item 6&GM 4/05/18 item ii GM 05/05/18 11/30 GM 12/18 1/23/18 &GM signature signature &GM signature PROD.# PROJECTS TOTAL 17/18 Contingency 6602 South Jackson Way CAD - 77,423 - - - - - 77,423 115001000 7291. Pump/Blower Seismic Upgrade - - - - - (200,000) (200,000) 7322 Fire Protection System Ph.2 - 206,000 - - - - 206,000 7351 Mechanical&Concrete Renovations 240,000 - - - - - 500,000 740,000 7352 UV Disinfection Upgrades - - - - - .(400,000) - (400,000) 7355 Odor Control Upgrades Ph.1 - (106,000) - - - - (106,000) 7358 Bioenergy P3 Project 500,000 - - - - 7364 TP Safety Enhancement Ph.5 - - - (100,000) _ (300,000) 200,000 (100,000) 7365 Recycled Water Clearwell Repairs - - - - - 1,400,000 - 1,400,000 8240 Info Technology Development - - - - (1,000,000) - (1,000,000) 8.243 Server Room Relocation - (500,000) - - - - - (500,000) 8249 CSO Dump Pad Modification - - 60,000 - - - - 60,000 8412 Pleasant Hill Grayson Creek Trunk Sei 178,371 1,400,000 - - - - - 1,578,371 8433 S.Orinda Sewer Renov.Ph.6 - - - 359,889 - 359,889 8434 C.S Urgent Repairs - - (119,889) - - (119,889) _8435 WC Sewer Renovation Ph.12 - - 450,000 - - - 450,000 8440 Pipe Bursting Contract 17-20 _ (400,000) (60,000) - (240,000) 8451 C.S.Sewer Renovation - - (450,000) - - - (450,000) Contingency (240,000) (178,371) (1;077,423) - - - - - - (1,495,794) (1,495,794) Pendina Transfers-awaiting signature Proil Prosect Name .7330 T.P.Piping Renovations,Ph.9 1,250,000 7314 T.P.Urgent repairs (350,000) 7353 Outfall Improvements (100,000) . 7329 Furnace Burger Upgrade (550,000) 7341 W.C.Grayson Creek Levee (150,000) 7358 Bioener P3 Project (100,000) June 7, 2018 Regular Board Meeting Agenda Packet- Page 45 of 446 Page 24 of 35 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 04/30/18 PERIOD 09/2018 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 Mar.'18 Apr.'18 2017-18 YTD to date Salary&Benefits $ - $ 2,258 $ 643 $ 2,852 $ 5,950 $ 1,665 $ 415 $ 193 $ 611 $ 1,165 $ 977 $ 16,730 $ 16,730 Technical Services $ $ $ 2,031 $ 1,179 $ 22,830 $ 15,178 $ 10,941 $ 3,284 $ $ $ 7,625 $ 63,068 $ 63,068 Total $ $ 2,258 $ 2,674 $ 4,031 $ 28,780 $ 16,843 $ 11,356 $ 3,477 $ 611 $ 1,165 $ 8,602 $ 79,797 $ 79,797 OM080 - CoCo Farm(Kiewit Future Farm Proposal) Prior years Project expended Expenditure type through 16-17 Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec.'17 Jan.'18 Feb.'18 Mar.'18 Apr.'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 $ 2,901 $ 24,608 $ 195,024 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 $ 2,901 $ 25,728 $ 270,020 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 Apr.'18 2017-18 YTD to date Salary&Benefits $ - $ 2,158 $ 1,830 $ 2,576 $ 1,153 $ 4,339 $ 12,055 $ 12,055 other Charges $ $ - $ - Total $ $ $ $ $ $ $ 2,158 $ 1,830 $ 2,576 $ 1,153 $ 4,339 $ 12,055 $ 12,055 li inc 7 901 A Pani dnr Pnnrrl hAccfinn Ancnrin Pnrlect- Pnnc dC, of ddC, Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS APRIL,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) 19,500,000 9,500,000 10,000,000 19,500,000 19,451,991 49.37% 15,143.84 207,092 66 222,236.50 0 926 US Gov't Agency Dscnt 12/07/17 06/08118 39 1.42 4,964,163 5,000,000 0 5,000,000 4,990,600 12.66% 5,843.07 22,593.20 28,436.27 927 US Govt Agency Dscnt 12107/17 06/08118 39 1.42 4,964,163 5,000,000 0 5,000,000 4,990,600 12.66% 5,843.07 22,593.20 28,436.27 928 US Gov't Agency Dscnt 12107/17 06106118 39 1.42 4,964,163 5,000,000 0 5,000,000 4,990,600 12.66% 5,843.07 22,593.20 28,436.27 929 US Gov't Agency Dscnt 12107117 06108118 39 1.42 4,964,163 5,000,000 0 5,000,000 4,990,600 12.66% 5,843.07 22,593.20 28,436.27 (4) 39.356.650 29,500.000 10.000.000 39.500.000 39.414.391 100.00% 38,516.12 297,465.46 335,981.58 (3) (5) 8,164.92 107,181.95 115,346.87 46,681.04 404.647.41 451.328.45 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of April,2018 was 1.650%. (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 1.536%. (4) The market value of the portfolio on April 30,2018 was$39,414,391. 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 Districts Internal Investment policy approved by the Board of Directors. June 7, 2018 Regular Board Meeting Agenda Packet- Page 47 of 446 Page 27 of 36 Page 26 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) April 2018 Fiscal Period 1012018 Summarized by Account Report Generated on May 14.2018 7:28 44 AM TOTAL ASSETS Currant Assets CAD RECEIVABLE/AVAD-ALHAMBRA VLY AR $946.454 CASH A(f'OUNTS r CASH $2 9116 11 CASH ACCOUNTS I TEMPORARY INVESTMENTS $39,500,000 DUE FROM I DUE FROM DEBT FUND $3 910 168 DUE FROM/DUE FROM R/E $113,956.273 RECEIVABLE ACE-L)UNTS-ACCOUNTS RECEIVABLE $61206 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $15,144 RECEIVABL E ACc,OUNTS 1 CAD REL•EIVABLE $201762 CurrantAssets $161,502,618 Net Property,Plant and Equipment FIXED ASSETS-C I P,CONSTRUCTION rN PROGRESS $26,580,272 Net Property,Plant and Equipment $26,560,272 TOTAL ASSETS $190,082 680 TOTAL LUIBILJTIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE SALES TAX PAYABLE $0 CURRENT LIABILITIES/ACCOUNTS PAYABLE ($1,692 438) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE ($827 337? CURRENT LIABILITIES/REFUNDABLE CONST BONDS ($238,710) DUE TO+DUE TO DEBT FUND ($259315) DUE TO/DUE TO R/E ($79,835 957) LIABILITIES f UNEARNED INTEREST (529 605? Total Liabilities ($$3,083,363) Total Fund Equity EXPENDITURE SUMMARY/TRANSFER TO CIP ($28,580,272) FUND EQUITY AVAILABLE FUND BALAIN.E ($72 405 401) FUND EQUITY/EXPENDITURE SUMMARY $28,580,272 YEAR TO DATE REVENUES/REVENUE SUMMARY ($34 594 127) Total Fund Equity ($106,999,528) TOTAL LIABILITIES AND FUND EQUITY 1$190 082,890) June 7, 2018 Regular Board Meeting Agenda Packet- Page 48 of 446 Page 27 of 35 ' Central Contra Costa Sanitary District Plotecting public hedlth and the environment Revenue Report MTD Y Fund:003-SELF-INSURANCE April 2018 Fiscal Period 1012018 Report Generated on May 14,2018 7:38:19 AM Catego MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annua %Rev Other $5,582 $492,241 8,718.4% $640,820 $1,170,734 82.7% $727,000 ($443,734) 161.0% Total Revenue $5,582 $492,241 8,718.4°h $640.820 $1,170.734 82.7% $727,000 -6 .0% June 7, 2018 Regular Board Meeting Agenda Packet- Page 49 of 446 Page 28 of 35 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:003-SELF-INSURANCE Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 10/2018 $40,000 ®Penod Budget I ! �Period Actual $1,000,000 ]YTD Budget YTD Actual I � i $30,000 $800,000 f I i $600,000-- $20,000 800,000--$20,000 I � ! — $4004000- $10.000 400,000-$10,000 i $200,000 1 � � I $C Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $28,451 $1,673 $876.240 $674,511 $201,729 Totals $30,124 $2.8,451 $1,673 $876,240 $674,511 $201,729 June 7, 2018 Regular Board Meeting Agenda Packet- Page 50 of 446 Page 29 of 35 -,A-1104' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:003-SELF-INSURANCE Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 1012018 Department: PeriodCategory Budget Pe6od Actual Period Variance 7 ' t. r_whGTa. stns ;a�•r. �- �F.1iF.}era. 'JC• /=a1i : _ — Rod INSURANCE&OTHER EXP $1,375 $0 $1,375 100.0°k $588,750 $544,715 $44,035 7.5% $591,500 92.1%' GENERAL&AUTO LIABILITY $28,749 $28,451 $298 1.0% $287490 $13' 197 $156.293 54 4% $345 000 38.0% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1,401 0.0% $0 0.0% Total Expenses $30,124 $28,451 $1,673 5.6% $876,240 $674,511 $201,729 23.0% $936,500 77.0% Color Key: 0 to 10%over budget > 10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 51 of 446 Page 30 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS APRIL,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- 1 (1) 6,500,000 6,500,000 6,500,000 6,483,997 100.00% 8,815.07 59,205.69 68,020.76 (3) 6,500,000 6,500,000 0 6,500,000 6,483,997 100.00% 8,815.07 59,205.69 66,020.76 (2) 1,293.29 108.90 1,402.19 10,108.36 59,314.59 69,422.95 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of April,2018 was 1.650%. (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 1.650%. (4) The market value of the portfolio on April 30,2018 was$6,483,997. COMPLIANCE STATEMENT: All investments comply with the Districts Internal investment policy approved by the Board of Directors. June 7, 2018 Regular Board Meeting Agenda Packet- Page 52 of 446 Page 32 of 36 Page 31 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE April 2018 Fiscal Period 1012018 Summarized by Account Report Generated on May 14,2018 7 28 44 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $885,888 CASH AL COUNTS/TEMPORARY INVESTMENTS $6 500 000 DUE FROM/DUE FROM RIE $585,000 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $8.815 Current Assets $7,759,903 TOTAL ASSETS $7759503 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES/ACCOUNTS PAYABLE $0 CURRENT LIABILITIES I GASB 10 ACTUARIAL RESERVE ($807079) DUE TO I DUE TO R/E ($597,519) Total Llahllides ($1,404,598) Total Fund Equity FUND EQUITY I EMPLOYMENTIPOLLUTION RISK ($5000000) FUND EQUITY/EXPENDITURE SUMMARY 5874,511 FUND EQUITY I INS PREMSICLAIMSILAMUITS (5858.883) YEAR TO DATE REVENUES/REVENUE SUMMARY ($1,170,734) Total Fund Equity ($9,354,909) TOTAL LIABILITIES AND FUND EQUITY ($7,789,503) June 7, 2018 Regular Board Meeting Agenda Packet- Page 53 of 446 Page 32 of 35 0 ' Central Contra Costa Sanitary District . , _ Revenue Report MTD Fund:004-DEBT SERVICE April 2018 Fiscal Period 10/2018 Report Generated on May 14,2018 7:38:19 AM Category MTD Estimate MTD Actua_ MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 $0 0.0% $3,770,349 $3,770,349 0.0% $3,819,099 $48,750 98.7% Total Revenue 5? 0.094 "0,349 0.0% $3,819099 98.7% June 7, 2018 Regular Board Meeting Agenda Packet- Page 54 of 446 Page 33 of 35 AMC) Contra Costa Sanitary District Expense Report-By Department MTD Fund:004-DEBT SERVICE Report Generated on May 14,2018 7:36:55 AM April 2018 Fiscal Period 10/2018 $11 Period Budget $1,000,000 ®Period Actual [3 YTD Budget �YTD Actual i ! _ f $600,000so f $600,000 $D $400,000 j. t$a} $200=0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $826,736 $826,111 $625 [ Totals $0 $0 $0 $826,736 $8?6,111 $625 June 7, 2018 Regular Board Meeting Agenda Packet- Page 55 of 446 Page 34 of 35 A.ff, r I Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:004-DEBT SERVICE April 2018 Fiscal Period 10/2018 Report Generated on May 14,2018 7:36:55 AM Department: BudgetCategory Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance a% Annual . r INTEREST EXPENSE $0 $0 $0 00% $826,736 $826,111 $625 01% $1,231,722 671% Total Eypc:nses $0 $0 $0 0.0% $826,736 $826,111 $675 0.1% $1,231,722 67.1% Total Expenses $7,562,773 $7,628,815 ($66,042) 0.9% $75,458,032 $71,273,403 !4,184,629 5 5% $91,881,809 77.6% Color Key: 0 to 10%over budget >10%over budget June 7, 2018 Regular Board Meeting Agenda Packet- Page 56 of 446 Page 36 of 36 Page 35 of 35 ACentral Contra Costa Sanitary DLstrict Balance Sheet Fund:004-DEBT SERVICE April 2018 Fiscal Period 1012018 Summarized by Account Report Generated on May 14,2018 728.44 AM TOTAL ASSETS Currant Assets DUE FROM/DUE FROM RIE $3.773.399 DUE FROM I DUE FROM SIC 5259 315 LT DEBT ACCOUNTING/DEPOSIT W/TRUSTEE-RESERVE 54.856.450 L T DEBT ACCOUNTING;REVENUE BOND RESERVE CASH (52451 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $10,548 Current Assets $8,699,468 TOTAL ASSETS $8.899 488 TOTAL LIABILITIES AND FUND EQUITY Total Llablildes CURRENT LIABILITIES/RECYCLED WATER LOAN $0 DUE TO/DUE TO RIE ($187,119) DUE TO I DUE TO SIC ($3910168) LT DEBT ACCOUNTING/BOND ACR INTEREST PAYABLE s0 L T DEBT ACCOUNTING;BONDS PAYABLE ($29 095 000) Total Liabilities ($33,192,288) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $27.237,057 FUND EQUITY/EXPENDITURE SUMMARY $826111 YEAR TO DATE REVENUES/REVENUE SUMMARY ($3 770 349) Total Fund Equity $24,292,820 TOTAL LIABILITIES AND FUND EQUITY 1$8999468) June 7, 2018 Regular Board Meeting Agenda Packet- Page 57 of 446