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Home My WebLink About03.b. Review May 2019 Financial Statements and Investment Reports Page 1 of 35 Item IN Central Contra Costa Sanitary District June 26, 2018 TO: FINANCE COMMITTEE FROM: CHRISTOPHER THOMAS - FINANCE ADMINISTRATOR REVIEWED BY: THEA VASSALLO, FINANCE MANAGER PHILIP R. LEI BER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW MAY 2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Strategic Plan Tie-In GOAL THREE:Be a Fiscally Sound and Effective Water Sector Utility Strategy 1 - Conduct long-range financial planning, Strategy 2- Manage costs ATTACHMENTS: 1. May 2018 Financial Statements and Investment Reports June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 51 of 156 Page 1 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT June 8,2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO Q� C FROM: JAMIE KING WC SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending May 31,2018: YTD YTD Favl(Unfav) Variance O&M Revenues: Budgeted Actual Variance % Explanation SSC revenue accounts slightly higher than budget. Interest income is higher due to Total $ 77,223,219 $ 78,252,659 $ 1,029,450 1.3% interest income from investments not budgeted. o&M Expenses(variances_>$IOOK): Total Labor Charges 61,249,985 601422,754 827,231 1.4% Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 11340,804 9201844 4191960 31.3% 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 41075,991 3,633,864 4429127 10.8% Delay in invoices. May invoices are not reflected in the financials. Repairs&Maintenance 4,593,854 3,764,172 8291692 18.1% Budgeted expense for repair of Miner Rd in Orinda will not be incurred saving the District $300K. Major expenses for CSO are frequently incurred towards the end of the fiscal year although budgeted for evenly throughout the year. Professional&Legal Services 738,538 4901672 2471866 33.6% Due to delay in legal and professional invoices. Outside Services 3,115,131 19899,165 11215,966 39.0% Mostly due to Technical Services expense being lower than budgeted. Other Expenses 2,149,080 117271772 421,308 19.6% Lower than budgeted fiscal year expense thus far for Public Agency Fees, Public Information,Tuition Reimbursement,Tech Training and Professional Expense Reimbursement. All Other 3,468,146 31335,981 1321165 3.8% Minor variances for multiple account categories. Total $ 80,731,539 $ 76,195,224 $ 4,536,315 5.6% June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 52 of 156 Page 2 of 34 �entrall Contra Costa Sanitary District Revenue Report MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Report Generated on Jun 7, 2018 3.07-44 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 0.0% $15.200.000 $15.200,000 0.0% HHW $7,000 $10.227 461% $77,000 $92.541 20.2% $853,000 $760,459 108% Sewer Service Charges $11.942 $231.310 1,836 9°/o $74.208.762 $74.610,376 05% $75,220,700 $610324 99.2% Other $254.511 $350,486 37 751.6 $2,937.457 $31549,751 20.8% $3,385,000 ($164.751) 1049% Total Revenue $273,453 $5929022 116.6% $77,2239219 $78,252,669 1.3% $94.658,700 $16,406,031 82.7% June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 53 of 156 Page 3 of 34 Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 11/2018 Report Generated on Jun 7,2018 3:16:36 PM $90,000,000-00 Budget * Actual $80,000,000.00 . .- 8,195,217 $70,000,000.00 ,772,780 ,2 4 $6010001000 00 1172,416 IT 397.620 $50,000.000.00 1 $44,fi; ,533,919 $400000,000 00 $3 fir 8 fi TR�W ,825,658 $30,000.000 00 $29,899 = $5+4,159,376 $22, -`-_ 27,765,667 $20,000.000 00 $21,147,677 $10,000,000.00 $8,7,563 �i 14,B68,321 $8,182,586 $000 Jul(1)2017 Aug(2)2017 Sep(3)2017 Oct(4)2017 Nov(5)2017 Dec(6)2017 Jan(7)2018 Feb(8)2018 Mar(9)2018 Apr(10)2018 May(11)2018 Fiscal Periods June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 54 of 156 Page 4 of 34 Central contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Report Generated on Jun 7, 2018 3:10:36 PM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,899-767 $2,755,441 $144.326 5.0% $31,897,437 $30.986,200 $911.237 2.9% $34,797..628 89.0% EMPLOYEE BENEFITS $2,691,880 $2,512,400 $179,480 6.7% $32.993,680 $32,512,233 $481,447 1.5% $36.752.619 88.5% CAPITALIZED ADM OVERHEAD ($331.012) ($304.216) ($26.796) 8.1% ($3,641.132) ($3.075,673) ($565.459) 15.5% ($3.972.203) 77.4% DIRECTOR FEES&EXPENSES $14,052 $9.494 $4,558 32.4% $154,572 $129,220 $251352 16.4% $168,631 76.6% CHEMICALS $105.964 $100,444 $5,520 5.2% $1,340,804 $920.844 $419,960 31.3% $1,482,000 62.1% UTILITIES $382.060 $344,291 $37,769 99% $4,075,991 $3,633.864 $442,127 10.8% $4,639.790 78.3% REPAIRS&MAINTENANCE $486.624 $267.388 $219.236 45.1% $4,593,864 $3,764,172 $829,692 18.1% $5,299,754 71.0% HAULING&DISPOSAL $85.326 $123,848 ($38.522) -451% $908,586 $826.558 $82,028 9.0% $1,023,975 807% PROFESSIONAL&LEGAL SERV $66,458 $90.459 ($24,001) -36.1% $738,538 $490,673 $247,865 336% $807.600 60.8% OUTSIDE SERVICES $279.330 $163,150 $116,180 41.6% $3,115,131 $1,899.167 $1,215,964 390% $3,452.717 550% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585.000 $585.000 $0 0.0% $585.000 100.0% MATERIALS&SUPPLIES $166,908 $238,070 ($71,162) -426% $1.819,988 $1,795,194 $24,794 1.4% $2,059,325 87.2% OTHER EXPENSES $129.126 $121.668 $7.458 58% $2,149.080 $1,727766 $421.314 196% $2,616,751 660% UNFUNDED LIABILITIES $0 $0 $0 0.0% o Q $❑ $o $0 00% $o ❑.❑�o Total Expenses $6,976,483 $6$4220437 $554,046 7.9% $809731,539 $78,195,217 $4,538,322 5.6% $89,713,587 84.9% Color Key 0 to 10%over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 55 of 156 Page 5 of 34 MiliCentrall.Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Report Generated on Jun 8, 2018 11-48'.40 AM $2,500.000 Period Budget $25.000.000 ®YTD Budget ❑Penod Actual ❑YTD Actual $2.000.000 $20,000,000 $1,500.000 $15,000,000 $1.000.000 $10,000,000 $500,000 M $5,000,000 $o _�. � G N,o �� N off. Q�� e A 5 G & �y.. �.�C' Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1.829 647 $1,519t731 $309,916 $24244,568 $22,104,953 $2,139.615 ENGINEERING $1.373947 $1.360,504 $13,443 $15,302,228 $14,.932,759 $369,469 COLLECTION SYSTEM GPS. $1 179.629 $1,101,048 $78,581 $12,849.919 $12,143.274 $706,645 PLANT OPERATIONS $2 228 663 $2.092.965 $135,.698 $24.481283 $23,709,963 $771,320 PUMP STATIONS $258.308 $255.565 $2,743 $2,653,388 $2411.355 $242,033 RECYCLED WATER $106289 $92-625 $13;664 $1,200.153 $892.913 $307 240 Totals $6,976,483 6 422 437 554 046 $80,7319539 $769195,217 $ , , $ $4,536,322 June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 56 of 156 Page 6 of 34 owl) Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Report Generated on Jun 8, 2018 11,48,40 AM Department: ADMINISTRATION SALARIES&WAGES $588.695 $514.845 $73,849 12.5% $6,475.645 $5-867.585 $608,060 9.4% $7,054,444 83.1% EMPLOYEE BENEFITS $906,126 $738,857 $167,269 185% $13,3509386 $12,752,055 $5981331 4.5% $15,322,061 83.2% CAPITALIZED ADM OVERHEAD ($3,980) ($2=350) ($1,630) 410% ($43,780) ($34,146) ($9,634) 22.0% ($47.770) 71.5% DIRECTOR FEES&EXPENSES $14052 $9,494 $4.558 32.4% $154.572 $129.220 $25.352 16.4% $168,531 76.6% UTILITIES $12,203 $13.986 ($1,783) -14.6% $134,233 $104.015 $30,218 22.5% $146,440 71.0% REPAIRS&MAINTENANCE $82,291 $44,854 $37,437 45.5% $865,201 $7069362 $158,839 18.4% $987,550 71.5% PROFESSIONAL&LEGAL SERV $49,878 $76.309 ($26,431) -53.0% $556,158 $393,977 $162.181 29.2% $608,600 64.7% OUTSIDE SERVICES $115,087 $75,419 $391668 34.5% $1,438,957 $1.088,408 $350,549 24.4% $1,587,100 68.6% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $585,000 $585,000 $0 0.0% $585,000 100.0% MATERIALS&SUPPLIES $11,230 $6,265 $4,965 442% $151.530 $96,411 $55,119 364% $190,825 505% OTHER EXPENSES $54.065 $42051 $12,014 22.2% $576,666 $416066 $160,600 27.8% $648,985 641% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 00% ADMINISTRATION Total Expenses $1,829,647 $1,519,731 $309,915 16.9% $24,244,568 $22.104.953 $2,1391615 8.8% $27,261,866 81.1% Color Key: 0 to 10% over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 57 of 156 Page 7 of 34 Centrall Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 11/2018 Report Generated on Jun 8, 2018 11-4&40 AM Department: ENGINEERING SALARIES&WAGES $824.553 $797,270 $27,283 3.3% $9,070,083 $8,933,446 $136,637 1.5% $9,894,696 90.3% EMPLOYEE BENEFITS $604,832 $604,811 $21 0.0% $6,653,152 $6,716,111 ($62,959) -0-9% $7,258,451 92.5% CAPITALIZED ADM OVERHEAD ($299,122) ($287,089) ($12.033) 4.0% ($3,290,342) ($2,877.279) ($413.063) 12.6% ($3,589,475) 80.2% UTILITIES $15,265 $15,427 ($162) -11% $167,915 $154,772 $13,143 7.8% $183,200 84.5% REPAIRS&MAINTENANCE $14,405 $9,490 $4,915 341% $158,455 $90,062 $68,393 43.2% $172,900 52.1% HAULING&DISPOSAL $39,576 $72,648 ($33,072) -83,6% $405,336 $392,488 $12,848 3.2% $474,925 82.6% PROFESSIONAL&LEGAL SERV $14,248 $13,653 $595 42% $156,728 $107.413 $49,315 31.5% $171,000 62.8% OUTSIDE SERVICES $107.516 $77,610 $29,906 278% $1,073,052 $622,425 $450,627 42.0% $1,184,767 52.5% MATERIALS&SUPPLIES $31.530 $45,383 ($13..853) -43.9% $341,830 $299,067 $42,763 12.5% $378,450 79.0% OTHER EXPENSES $21.144 $11,302 $9,842 46.5% $566,019 $494,255 $71,764 12.7% $905,423 546% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% ENGINEERING Total Expenses $1,373,947 $11360,504 $13,443 1.0% $15.302,228 $14,932,759 $369,469 2.4% $17,034,337 87.7% Color Key_ 0 to 10%over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 58 of 156 Page 8 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2418 Fiscal Period 11/2018 Report Generated on Jun 8. 2018 11,48,40 AM Department., COLLECTION SYSTEM GPS. SALARIES&WAGES $513,691 $510,257 $3.434 0.7% $5,650,601 $5,630,897 $19,704 0 3% $6,164,374 91.3% EMPLOYEE BENEFITS $428,305 $414,241 $14,064 3.3% $4,711.355 $4,647,780 $63,575 1.3% $5,140,009 90.4% CAPITALIZED ADM OVERHEAD ($4.373) ($822) ($3,551) 81.2°/0 ($48,103) ($24,229) {$23,874} 49.6% ($52.482) 46.2% UTILITIES $11,865 $11500 $365 3.1% $130,515 $126.764 $3,751 2.9% $142,400 89.0% REPAIRS&MAINTENANCE $135,356 $61,124 $74,232 548% $1,381,916 $874,705 $507,211 367% $1,624,304 53.9% HAULING&DISPOSAL $10:916 $14,621 ($3.705) -33.9% $1201076 $89,896 $30,180 251% $131.000 68.6% PROFESSIONAL&LEGAL SERV $625 $248 $377 602% $6,875 ($72) $6,947 101 1% $7,500 -10% OUTSIDE SERVICES $9,215 $2,498 $6,717 72.9% $101,365 $55,798 $45,567 45.0% $110,600 50.4% MATERIALS&SUPPLIES $62,455 $74,805 ($12,349) -19.8% $668,016 $622,187 $450829 69% $749,550 83.0% OTHER EXPENSES $11,573 $12.575 ($1,002) -8.7% $127,303 $119,549 $7,754 61% $138,958 860% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 00% $0 0.01°° COLLECTION SYSTEM DPS.Total $1,179,629 $1,101,048 $78,581 6.7% $12,849,919 $127143,274 5706,645 5.5 0 $14,156,213 85.8% Expenses Calor Key- 0 to 10%over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 59 of 156 Page 9 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Report Generated on Jun 8.. 2018 11:48:40 AM Department: PLANT OPERATIONS SALARIES&WAGES $858.322 $812,697 $45,625 5.3% $9,441,542 $9,306,242 $135,300 1.4% $10,299,997 904% EMPLOYEE BENEFITS $668,532 $660,533 $7,999 1.2% $7,353,852 $7,425,107 ($71,255) -1.0% $8,023,023 92.5% CAPITALIZED ADW!OVERHEAD ($23,537) ($13,955) ($9,582) 40.7% ($258,907) ($140,019) ($118,888) 459% ($282,476) 49.6% CHEMICALS $73,965 $72,939 $1,026 1.4% $988,815 $763,057 $225,758 228% $1,098,000 69.5% UTILITIES $285,799 $239,834 $45.965 16.1% $3,017,120 $2,657,495 $359,625 11.9% $3,484,600 76.3% REPAIRS&MAINTENANCE $210,799 $145,148 $65.651 31.1% $1,889,789 $1,923.159 ($33.370) -1.8% $2,169,700 88.6% HAULING&DISPOSAL $34,101 $35.709 ($1.608) -4.7% $375,111 $335,001 $40,110 107% $409,250 819% PROFESSIONAL&LEGAL SERV $541 $248 $293 54.1% $5,951 $1,749 $4,202 70.6% $6,500 26.9% OUTSIDE SERVICES $23.956 $5.727 $18,229 76.1% $259,641 $95,077 $164.564 63.4% $287,550 33.1% MATERIALS&SUPPLIES $57,738 $94,913 ($37,175) -644% $615,118 $736,410 ($121,292) = $693,000 106.3% OTHER EXPENSES $38,447 $39172 ($725) -1.9% $793,251 $606,685 $186.566 23.5% $833,590 72.8% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0,0% $0 0.0% PLANT OPERATIONS Total Expenses $2,228,663 $2,092,965 $135,598 6.1% $24,489,283 $23,709,963 $771,324 3.2% $27,022,734 87.7% Color Key. 0 to 10%over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 60 of 156 Page 10 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Report Generated on Jun 8, 2018 11,48-.40 AM Department PUMP STATIONS SALARIES&WAGES $79,751 $79.274 $477 0.6% $877,261 $887.655 ($10,394) -12°/a $957,027 92.8°/0 EMPLOYEE BENEFITS $56,211 $62.996 ($6,785 1 } -12. °/o $618,321 $693,521 ($75,200) = $574,547 102.8°Ifl CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 00% CHEMICALS $25,000 $22.309 $2,691 108% $275,000 $98,960 $176,040 640% $3001000 330% UTILITIES $42,345 $50,691 ($8.346) -197% $465,795 $445,658 $20.137 43% $508,150 87.7% REPAIRS&MAINTENANCE $41.358 $6,772 $34,586 836% $271,938 $169.883 $102,055 375% $316,300 537% HAULING&DISPOSAL $733 $870 ($137) -18.7% $8,063 $9.173 ($1,110)= $8,800 104.2°/0 OUTSIDE SERVICES $6.683 $600 $6.083 91.0% $68.513 $15,904 $52.609 76 8% $80,200 19.8% MATERIALS&SUPPLIES $3,466 $16.695 ($13.229) -381 7% $38.126 $40,583 ($2,457) -64% $41,600 97.6% OTHER EXPENSES $2.761 $15,357 ($12,596) -455.2% $30.371 $50,017 ($19,fi46) = 0 $33,171 150 8/o UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 00% $0$0 00�° PUMP STATIONS Total Expenses $258,308 $255,565 $29743 1.1% $2,653,388 $2,411,355 $2429033 9.1% $2,919,795 82.6% Color Key 0 to 10%over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 61 of 156 Page I I of 34 SKI) Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Report Generated on Jun 8. 2018 11:48;40 AM Department; RECYCLED WATER SALARIES&WAGES $34,755 $41,096 ($$,341) -18.2% $382,305 $360,376 $21.929 5.7% $417.090 864% EMPLOYEE BENEFITS $27.874 $30.952 ($3,088) -11 1% $306,614 $277,560 $28,954 94% $334,528 83.0% CHEMICALS $6.999 $5,196 $1,803 25.8% $76.989 $58,827 $18,162 236% $84,000 70.0% UTILITIES $14583 $12.852 $1.731 119% $160,413 $145,160 $15,253 95% $175:000 82.9% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0x/0 $26,565 $0 $26,565 100.0% $29.000 00% PROFESSIONAL&LEGAL SERV $1.165 $0 $1,166 1000% $12,826 ($12.395) $25.221 1966% $14,000 -88.5% OUTSIDE SERVICES $16.873 $1,296 $15,577 92.3% $173,603 $21.555 $152,048 87.6% $202,500 106% MATERIALS&SUPPLIES $488 $10 $478 98.0% $5,358 $535 $4,833 900% $5,900 9.1% OTHER EXPENSES $1,136 $1.212 ($76) -67% $55,470 $41,194 $14,276 257% $56,624 727% RECYCLED WATER Total Expenses $106,289 $92,625 $13,664 12.9% $1,200,153 $892,913 $307,240 25.6% $1,3181642 67.7% Color Key- 0 to 10% over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 62 of 156 Page 12 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS MAY,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.D.M. PURCHASE E.O.M. E.O.M ■4 of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- 1 (1) 34,000,000 39,000,000 (5,000,000) 340000,000 341025,672 70.83% 53,330.41 109,572.05 162,902.46 RE01 GE CP 04/26/18 07/25/18 54 2.300% 2,485,688 2,500,000 2,500,000 2,4920266 5.21% 41929.86 795.14 51775.00 RE02 US Gov't FHLB 04126/18 07/25/18 54 1.877% 41976,963 5,000,000 5,000,000 4,986,000 10.42% 7,935.14 10279.86 9,215.00 RE03 MUFG CP 04127/18 07/27118 56 2.313% 2,485,465 2,500,000 2,500,000 2,491,945 5.21% 4,951.39 638.89 5,590.28 RE04 US Gov't FHLB 04127//8 07118118 47 1.817`Yn 3,983,509 4,0001000 4,000,000 3,990,240 8.33% 6,234.44 804.44 7,038.88 (3) 47,931,624 53,000,000 (5,000,000) 48,000,000 47,986,123 100.0090 77,381.24 113,090.38 190,471.52 (2) 375.93 375.93 77,381.24 113,466.31 190,847.55 NOTE: (1) Annual yield of Local Agency Investment Fund(L.AIF)varies with the composition of the Fund. The estimated yield as of May,2018 was 1.760%. (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 1.834°/0. (4) The market value of the portfolio on May 31,2018 was$47,986,123. (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. June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 63 of 156 rage l.J OT Jff �r Page 14 of 35 Centra!Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) May 2018 Fiscal Period 1112018 Summarized by Account Report Generated on Jun 7.2018 3 05 13 PM TOTAL ASSETS Current Assets CASH ACCOUNTS°CASH $945763 CASH ACCOUNTS,PAYROLL CLEARING S20000 CASH ACCOUNTS;PETTY CASH $3400 CASH ACCOUNTS f TEMPORARY INVESTMENTS $48.800.000 DUE FROM 0 DUE FROM DEBT FUND $187,119 DUE FROM i DUE FROM S;C S80,551.854 DUE FROM r DUE FROM S•! $602.494 INVENTORY I SUPPLIES 8 MATERIAL INV $2 196 632 PREPAID ACCOUNTS PREPAID CAFETERIA PLAN $46104 PREPAID ACCOUNTS PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS PREPAID EXPENSES $935971 PREPAID ACCOUNTS!PREPAID INSURANCE ($15.219) PREPAID ACCOUNTS:PREPAID RETIREMENT $4.166509 RECEIVABLE ACCOUNTS AIR-SSC DIRECT BILL $2043 RECEIVABLE ACCOUNTS 1 ACCOUNTS RECEIVABLE $358645 RECEIVABLE ACCOUNTS!ACCOUNTS RECEIVABLE-COBRA $1 921 RECEIVABLE ACCOUNTS 1 ACCRUED INTEREST AIR $101.700 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $9.764 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100,243 RECEIVABLE ACCOUNTS 1 OVERTIME INSPECTION AIR $3,650 Current Assets $138,219,165 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS I ACC DEPR-CONTRIB ASSETS ($59 361 001) CONTRIBUTED FIXED ASSETS 1 CONTRIBUTED SEWER LINES $157.791.729 FIXED ASSETS-C I P 1 CONSTRUCTION IN PROGRESS $33 388 571 FIXED ASSETS/ACC DEPR-BUILDINGS (512 876 506) FIXED ASSETS/ACC DEPR-FURN 8 EQUIP (59.260 262) FIXED ASSETS 1 ACC DEPR-OUTFALL ($3.616,981) FIXED ASSETS 1 ACC DEPR-PUMPING STATIONS ($33.104,637) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($68.942.764) FIXED ASSETS 1 ACC DEPR-TREATMENT PLANT ($220.382.148 FIXED ASSETS 1 ACC DEPR•VEHICLES ($4,853,858) FIXED ASSETS 1 ACCUM DEPRC-RECY WATER (58 866,3521 FIXED ASSETS 1 BUILDINGS $44,238508 FIXED ASSETS 1 FURN.TURE 8 EQUIPMENT $14,012,834 FIXED ASSETS 1 INTANGIBLE ASSETS $4,941.707 FIXED ASSETS 1 LAND $17.320,570 FIXED ASSETS!OUTFALL SEWERS $11,371.574 FIXED ASSETS 1 PUMPING STATIONS $57,278 141 FIXED ASSETS 1 RECY WATER INFRASTRUCTURE $20,292,366 FIXED ASSETS 1 SEWAGE COLLECTION FACIL $351.503.802 FIXED ASSETS 1 TREATMENT PLANT $333.962,356 FIXED ASSETS 1 VEHICLES $7,614.982 Net Property,Plant and Equipment $632,452,631 TOTAL ASSETS $770,671,793 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE SALES TAX PAYABLE s0 CURRENT LIABiLIT ES:ACCOUNTS PAYABLE ($127.878) CURRENT LIABILITIES ACCRUED COMPENSATED ABS ($4,305,492) CURRENT LIABILITIES:ACCRUED WAGES PAYABLE (31.153.451) CURRENT LIABILIT,ES;CAFETERIA PLAN PAYABLE (525.558) rage 74 OT Jiff Page 15 of 35 Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(GBM) May 2018 Fiscal Period 1112018 Summarized by Account Report Generated on Jun 7 2018 3 05 13 PM CURRENT LIABILITIES COMMUTER PLAN PAYABLE ($470) CURRENT LIABILITIES r MISC DEPOSITSILIABILITIES ($114931) CURRENT LIABILITIES OTHER PAYROLL WiTHHOLDI.NG ($8 127) CURRENT LIABILITIES I PERMIT CLEARING $0 CURRENT LIABILITIES:REFUNDABLE DEPOSITS ($40080) CURRENT LIABILITIES!RETIREMENT CONTRIB WIH (51,725 422) CURRENT LIABILITIES,WORKERS'COMP INS PAYABLE $33558 DEF COMP CONTRIB WIH ICMA (56 771) DUE TO r DUE TO DEBT FUND ($3773399) DUE TO r DUE TO SIC ($114 014 433) DUE TO I DUE TO SIS ($585000) LIABILITIES-LONG TERM I PENS IONIINFLOWOUTFLOW ($88 579 765) LIABILITIES-LONG TERM;POST EMP BENEFIT-PENS ON $4,859000 LIABILITIES�UNEARNED INTEREST (S40807) MEDICAL LIABILITIES;DELTA DENTAL ($112) MEDICAL LIABILITIES r DISABILITY INS (5133) MEDICAL LIABILITIES HEALTH NET $0 MEDICAL LIABILITIES i KAISER PERMANENTS (5848) MEDICAL LIABILITIES 1 LIFE INS $28 MEDICAL LIABILITIES 1 OCCUPATIONAL HEALTH $1 066 MEDICAL LIABILITIES 1 POST EMP BENEFIT-OPEB $394072 PAYROLL TAXES WITHHELD 1 CALIFORNIA WITHHOLDING $0 PAYROLL TAXES WITHHELD 1 FEDERAL WITHHOLDING $0 PAYROLL TAXES WITHHELD 1 MEDICARE WITHHOLDING $0 REIMBURSEMENT FEES ($54 466; Total Liabilities ($209,369,418) Total Fund Equity FUND EQUITY 1 AVAILABLE FUND BALANCE ($27.253,390] FUND EQUITY 1 CAPITAL COST SHARING ($108.591 757) FUND EQUITY 1 CONTRIBUTED SEWER LINES ($157,791.7291. FUND EQUITY 1 EXPENDITURE SUMMARY $76 195 217 FUND EQUITY 1 GENERAL FIXED ASSET GROUP ($190;206 773) FUND EQUITY 1 STATE&FED CAPITAL GRANT ($75 301,279j YEAR TO DATE REVENUES 1 REVENUE SUMMARY ($78,252 6691 Total Fund Equity ($561,302,377) TOTAL LIABILITIES AND FUND EQUITY ($774,671,795) Page 15 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT June 8, 2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLG c FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending May 31, 2018: YTD YTD Favl(Unfav) Variance SIC Revenues: Budgeted Actual Variance % Explanation Received $1,700,608 in May for capacity fee from Shapel Developer for Deer Creek Senior Housing project in San Ramon. Property tax received from the County is Total $ 32,372,718 $ 36,797,801 $ 41425,083 13.7% higher than budgeted. FY YTD FY % SIC Expenses: Budget* Actual Remaining Spent Total $ 46,471,559 $ 30,263,711 $ 16,207,848 65.1% Includes 16/17 carry-over($4,497,559) June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 66 of 156 Page 16 of 34 Central Contra Costa Sanitary District Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) May 2098 Fiscal Period 11/2018 Report Generated on Jun 7, 2018 3:07:44 PM Category MTD Estimate MTD Actual MTD°► Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual° Rev Concord $0 $0 0011/6 $0 $0 00% $6.000000 $6.000.000 0.0% Sewer Service Charges $0 $27,649 00% $13,767,300 $13,838,138 05% $13,967,300 $129,162 991% Other $605,.038 $2.176,025 2597% $18,605,418 $22,959,662 234% $19.360,500 ($3.599,162) 118.6% Total Revenue $605,038 $20203,674 264.2% $32,372,718 $36,797,800 13.7% $39,32718M $2,5300000 93.6% June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 67 of 156 Page 17 of 34 Sewer Fund(Capital)Spending FY 17-18 $40,000,000 $35,000,000 ,493,073 1,$45,118 $30,000,000 ,263,711 ,290 ,70 $25,000,000 ,582,349 $19.326,199 $21,73111705 8,644 $20,000,000 $16,084,953 $13,243.658 $21,232,942 W $9,495,373 $15.0 ,000 $19,187,468 $15,524,450 $10,000.000 $5,236,547 9.405,088 $5,000,000 $2,465,069 , 21,043 ,820,219 $_ -3 Julyf August September October November DecemIner January February h4ar�h All Mai+ -Projected* -Actual Columni July August September Gctober November december January February March April May 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 $ 31,845,118 $ 35,493,073 Actual 1,023,093 20820,219 6,421,043 90405,088 15,5240480 190187,468 21,232,942 23,278,644 25,582,349 28,580,270 30,263,711 *Projected-Current year budget allocated by month based on historiIaI spending in previous 2 years June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 68 of 156 Page 18 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2018 PERIOD 11/2018 A B C(A-B) D E F(C+D+E) G F PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET i NO PROJECT TITLE [PYSTHRU 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 15,905,895 2,939,755 TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262 18,045,000 340,000 21,723,262 12,489,791 9,233,482 TYPE GI General Improvements 6,692,737 5,494,908 1,197,829 4,277,000 (1,500,000) 3,974,829 1,580,440 28394,392 TYPE RW Recycled Water 522,894 459,282 63,612 460,000 1,400,000 1,923,612 287,585 1,636,027 CIB Contingency - - - 1,500,000 (1,495,794)w 4,206. - 4,206 TOTAL DISTRICT $ 47,5020241 $ 43,004,682 $ 414970559 $� 41,974,000 $ - $ 46,471,559 $ 30,263,711 $ 16.207,862 **8422 See Footnote under Collection System 800,000 V FY 2017-18 CIB Budget 42,774,000 A Represents all Board approved open projects at FYE 2016-17 in Sungard B Includes all prior years and FY 2016-17 expenditures to date C Represents remaining projects open and unspent at the beginning of FY 2017-18 D FY 2017-18 CIB budget approved by the Board June 1,2017 E Shows reclasses of budget authorized by GM F Includes PY open projects carryforward,CY Board approved budget,and transfers _ G Actual spent in FY 2017-18 on all budgeted and Board approved active projects H Approved open projects less actual spend this FY i Ane 2 ?��1 aauular F,NA��E �%Wittee M etja��A nda P r -&age�� of 156 1 ccoun the M E D1�tFinancia s an osininancia slam a roi c reoart- 8. xav Page 19 of 34 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2018 PERIOD 11/2018 A B C(A-B) D E F(C+D+E) H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES 9 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_CS_Collection_System ME *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 I 196,101 13,863 182,238 6602 South Jackson CAD 333,867 318,466 15,401 77,423 92,824 72,824 20,000 6603 North Jackson CAD - - 400,000 400,000 - 400,000 ***8249 CS❑Dump Pad Modifications - - - 60,000 60,000, - 60,000 8412 PH Grayson Creek Trunk 12,721,629 12,869,569 (147,940) 800,000, 1,578,371, 2,230,431 2,289,785 (59,354) 1 ' *8417 Survey Monument Install 250,000 231,550 18,450 18,450 18,413 37 8419 Collection System Planning LT 670,000 662,077 7,923 200,000 207,923 208,896 (973) *8420 Development Sewerage 4,371,102 4,190,458 180,644, 180,644 148,387 32,257 **8422 WC Sewer Renovation Phase 11 2,369,000 3,003,494 (634,494) 1,381,000 746,506 740,270 6,236 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 v 3,720,161 3,577,061, 143,100 8433 S-Orinda Sewer Renovation Phase 6 102,238 51,996 r 50,242 1,500,000 359,889 1,910,131 1,085,209 824,922! 8434 Urgent Projects 316,000 244,157 71,843 100,000 (119.889), 51,954 51,955 (1) 8435 'WC Sewer Renovation Phase 12 a 1,000,000 450,000 1,450,000 1,635,441 (185,441) 8436 Moraga/Crossroads PS Project 450,0001 220,855 229,145, 850,000 1,079,145 834,715 244,430 8437 Martinez Sewer Renovation Phase 5 685,000 681.884 3,116 3,470,000 3,473,116 3,441.214 31,902 *8439 Miner Rd Sewer Repairs 2017 95,000 99,565 (4,565) - (4,565)1 1,605 (6,170) 8440 Pipe Bursting Contract 17-20 - 700,000 (700,000)1 8441 CI PP Contract 17-20 300,000 300,000 70,968 229,032 8442 PS Equipment Piping Replacement PH2 36,000 36,000, - 36,000 8443 LG Diameter Pipe line Inspection - b 200,000 200,000 4,352 195,648 8444 Force Main Inspection Program - - 75,000 75,000 75,000 8445 N.❑rinds Sewer Renovation - 636,000 636,000 532,621 103,379 8446 Lafayette Sewer Renovation Phase 12 - 636,000 636,000 627,494 8,506 8447 Pump Station Security Improvement - - 131,000 131,000 - 131,000 8448 Manhole Modifications - - 400,0001 400,000 251,290 148,710 8449 I Collection System Modeling Support - 100,000 100,000` � _ 0 33,754 66,246 8450 Development Sewerage Support 400,000 400,001 216,899 183,101 8451 C S.Sewer Renovation - 500,000 (450,000)! 50,000 - 50,000 Rounding Total FY 2017-18 CS Amount $ 24,Z881836 24,390,980 (1020144) 17,692,000 1,2550794 18,845,650 151905,895 2,939,755 *Italic Projects open but not in CIB for 17/18 **8422 117/18 A roved bud et was decreased b $8001(,as a result of os a er 6.f Jul 6 2017. A roved use of sewer construction funds in 16/17- 1 PP g Y P P P Y PP ***8249 Nast in 17/18 Budget. New project o ened in Januar 2018- Funds transferred from DP8440 �.JVAUNMAP 1�E��H��is a�� tn�[ i � a i�a�l r�o�c r �r- � 8. �l�y�i� of 156 Page 20 of 34 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING; 5/31/2018 PERIOD 11/2018. A B C(A-B) D C F(C+D+E) G H(F-G) P PROJECT TOTAL TOTAL FY 2017-18 _ BUDGET APPROVED rFS1 OTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURESENT IN REMAINING BUDGET NO PROJECTTITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 2017-18 FY 2017-18 TYPE TP Treatment Plant --� 7291 Pump&Blower Bldg.Seismic Upgrade 4,424,000, 3,277,948_ 1,146,052 2,358,000 (200,000)0 3,304,052 3,215,193 880859 7292 Switchgear Refurbishment-Ph.2 420,000 419,246 754 350,000 A' - 350,754 14,669 336,085 7304 Instr&Controls PLC Upgrade 435,000 331,490 103,510 140,000 243,510 56,309 187,201 *7311 TP Safety Enhancement Ph.4 490,000 339,073 150,927 - 150,927 - 150,927 " i 7314 Urgent Repairs - 115,000 5,487 108,513 250,000 Y (350,000)1 8,513 722 7,791 7315 Applied Research and Innovations 257,274 250,870" 6,404 300,000 - 306,404 i 430 305,974 i 7317 Plant Control System Network Upgrades v 260,000 194,556 65,444 70,000 - 135,444 39,677 _ 9S,767 i *7319 Laboratory Upgrades&Repair 1,241,500 1,235,462 6,038 - 6,038 _ 6,038 7320 Plant Energy Optimization 718,000 390,230 327,770 376,000 703,770 595,954 107,816 7322 Fire Protection System Ph.Z 840,000 338,017 501,983 360,000 2060000 r� _ 1,067,983 219,314 _ 848,669 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 300,000 - 691,677 239,529. 452,148 7327 Headwork's Screening Upgrade 2,500,000 2.694,774 (194,774) 5,644,000 - 5,449,226 3,579,812 1,869,414 7328 Influent Pum Electrical improvements . 100,000 - 100,000 757 i 99,243 7329 MHF Burner Upgrade 370,000 128,595 241,405 400,000 (550,000) 91,405 28,337 63,068 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000" 1,250,000 2,328,153 i 254,236 2,073,917 7339 T.Plant Control System 1/0 Replacement _ 320,000 105,340 214,660 150,0001 - 1 364,660 444,314 (79,654) 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000 100,000 (150,000). 100,000 - 100,000 7348 Solids Handling Facility Improvements 2,350,000 2,235,254 114,746 2,625,000 2,739,746" 1,867,828. 871,918 7349 Aeration&Ener Upgrade Energy Pg - 300,000 300,000 - 21,6801 278,320 7351 Mechanical&Concrete Renovation - - 560,000. 740,000 1,300,000 1,037,188 262,812 7352 UV Disinfection Upgrades - - 400,000 - - (400,000y 7353 Outfall Improvements Ph.7 - 100,D00 (100,000} - 7354 TP Security Improvements - - 87,000 87,000 2,995 84,005_ 7355 odor Control Upgrade Ph.1 150,000 I (106,000) 44,000 - 44,000 7357 Plant Wide Instrumentation Upgrade - - - i 100,000 - 100,000 26,740 73,260 " 7358 Bioenergy P3 Project - - 200,000 100,0001 300,000 256,795 43,204 i 7359 Solids Conditioning Bldg.roof replacement - 500,000 500,000 180,730 319,270 " 7350 Existing Plant Facility Drawing _- 100,000 100,000" 61,895 38,105 7362 PDB Seismic Upgrades - 400,000 - 400,000 36,771 363,229 7363 Treatment Plant Planning _ 9 _ 450,000 450,000 307,915 142,085 " 7354 TP Safety Enhancement Ph,5 100,000 (100,OOOy� Rounding 11 Total FY 2017-18 TP Amount 15,997,774 12,659,512 3,3380262 18,045,000 3400000 210723,262 12,489,791 9,233,482 *Italic Projects open but not in CIB for 17/18 N au�i rig M'P1. c�al�i��rnAAATAIR�&�%$ aWhj ��-tP�-xr �y 781 of 156 Page 21 of 34 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT i ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2018 PERIOD 11/2018 A B C(A-B) D 1E 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 GI General Improvements i 8207 1 General Secure and Access 127 616 Security 106,224 f 21,392 67,000 _ 88,392 15,437. 72,955 8227 GDI Treatment Plant 265,000 252,235 12,765 160,000 172,765 130,660 42,105 8230 _ Capital Legal Services 138,665 132,383 6,282 20,000 - 26,282 (3,637, 29,919 8236 District Easements 158,047 257,210 837 50,000 - 50,837 7,404 43,433 8238 _Asset Management 2,019,185 2,029,216 (10,031)y 950,000 - I 939,969 520,973 418,996 8240 IT Development 2,418,794 1,612,282 806,512 730,000 (1,000,0001', 536,512 366,404 I 170,108 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 (500,000), 756,856 259,897 496,959 8247 Property&Building Improvements - 400,000 400,000 114,693 285,307 8248 Cyber Security - ! 75,000 75,000 - � 75,000 8516 District Equipment Acquisition 526,000 521,511 4,489 150,000 154,489 50,736 103,753 8517 'Vehicle Replacement Program 524 000 482,088 41,912 675,000 i 716,912 117,873 599,039 9999 'Capital Project Clearing(Accounting Use Only)" 60,000 3,185 56,815 - - 56,815 - 56,815 Rounding _ 3 -.. 'Total FY 2017-18 GI Amount $ 6,692,737 5,494,908 1,197,829 4,277,000 (11500,000)1 3,974,879 105800440 •-�• 2,3940392 Iu gv g n �I� �C�aFi� %Ug ffil �a�� i -MJterQd_a_iF#-17xI7�t�. ��1782 of 156 Page 22 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2018 PERIOD 11/2018 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 RW Rcled Water 7306 _l Zone 1 Recycled Water 467,894 459,282 8,612 30,000 38,612 22,488 16,124 7346 "Surge Analysis 16-17 55,000 - 55,000 100,000 155,000 M 3,125 c 151,875 7361 Filter Plant Improvments - - 330,000 330,000 144,686 185,314 ***7365 Recycle Water Clearwell Repairs - 1,400,000 1,400,000 117,286 1,782,714 Rounding Total FY 2016-17 RW Amount $ 522,894 459,282 630612 460,000 1,400,000 1,923,612 287,585 2,6360027 ***7365 Not in 17/18 Budget. New project opened in April 2018- Funds transferred from DP7352&8240 CONTINGENCY-ALL PROGRAMS 1,500,000 (104950794) 4,206 40206 GRAND TOTAL $ 47,502,241 43,00082 40497,559 41,974,0011 - 4604720559 3002630711 16,2070862 N`� �uglll�`EM'P� ci�l �hd'CI�f�R1g1 Fir� al�'fitl 9rbjP �d1~tPl'7"1'8-xlsPx�lr�a�i of 156 Page 23 of 34 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING- 05/31/18 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 May"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 $ 21,674 $ 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 16-17J Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec.'17 Jan.'18 Feb.'18 Mar.'18 Apr.'18 May'18 2017-18 YTD to date Salary&Benefits $ 170,415 $ 4,582 $ 3,123 $ 3,892 $ 2,954 $ 2,410 $ 1,599 $ fizz $ 2,305 $ 220 $ 2,901 $ 9,133 $ 33,741 $ 204,156 Other Charges $ 73,876 - - - - 1,120 - $ 1,120 $ 74,996 'Total $ 244,292 $ 4,582 $ 3,123 $ 3,892 $ 21954 $ 2,410 $ 1,599 $ 622 $ 3,425 $ 220 $ 2,901 $ 9,133 $ 34,861 $ 279,153 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 May'18 2017-18 YTD to date Salary&Benefits $ - $ 2,158 $ 1,830 $ 2,576 $ 1,153 $ 401339 $ 5,830 $ 17,8861$ 17,886 other Charges $ $ - $ - `Total $ - $ - $ - $ - $ y $ - $ 21158 $ 1,830 $ 2,576 $ 1,153 $ 4,339 $ 5,830 $ 17,886 $ 17,886 June 26, 2018 Regular FINANCE Committee Meeting I��Ib'u'fiti'n �1GIP1�Firil1ls a4ndqfos g018 F1nancials\0&M ProtectsActrvrtyYTD Page 24 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS MAY,2018 INVESTMENTS cents omittedl INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.D.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) 191500,000 19,500,000 0 19,x009000 191514,724 49.37% 29,148.49 222,236.50 2511384.99 0 926 US Gov't Agency Dscnt 12107/17 06108/18 8 1.42 41964,163 500000000 0 500001000 41998,250 12.66% 6,037.84 28,436.27 34,474.11 927 US Gov't Agency Dscnt 12107117 06/08118 8 1.42 4,964,163 5,000,000 0 5,000,000 4,998,250 12.66% 61037.84 28,436.27 34,474.11 928 US Gov't Agency Dscnt 12107!17 06/08118 8 1.42 4,964,163 5,000,000 0 5,000,000 4,998,250 12.66% 61037.84 28,436.27 34,474.11 929 US Gov't Agency Dscnt 12107117 06108/18 8 1.42 4,964,163 5,000,000 0 5,000,000 4,998,250 12.66% 6,037.84 28,436.27 34,474.11 (4) 39,356,650 39,500,000 0 39,500,000 39,507,724 100.00% 53,299.85 3350981.58 389,281.43 (3) (5) 115,346.87 115,346.87 53,299.85 45 3,328.45 504,628.30 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of May,2018 was 1.760%. (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 1.5889. (4) The market value of the portfolio on May 31,2018 was$39,507,724. 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. June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 75 of 156 rage za or Jff ` Central Contra Costa Sanitary District Page 26 of 35 Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) May 2018 Fiscal Period 1112018 Summarized by Account Report Generated on Jun 7,2018 3 05 13 PM TOTAL ASSETS Current Assets CAD RECEIVABLE;AVAD-ALHAMBRA VLY AR $946454 CASH ACCOUNTS CASH $2 293 184 CASH ACCOUNTS:TEMPORARY!NVESTMENTS $39 500 000 DUE FROM i DUE FROM DEBT FUND $3.910168 DUE FROM DUE FROM RIE $114 014 433 RECEIVABLE ACCOUNTS i ACCOUNTS RECEIVABLE $61789 RECEIVABLE ACCOUNTS;ACCRUED!NTEREST AIR $44292 RECEIVABLE ACCOUNTS,CAD RECEIVABLE $166513 Current Assets $160,936,833 Net Property,Plant and Equipment FIXED ASSETS-C I P;CONSTRUCT.ON!N PRrGRESS $30263701. Net Property,Plant and Equipment $30,263,701 TOTAL ASSETS $191,200,534 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE $0 CURRENT LIABILITIES I ACCOUNTS PAYABLE (554.908 CURRENT LIABILITIES I PROJECT RETENTION PAYABLE (5857.442) CURRENT LIABILITIESREFUNDABLE CONST BONDS (5268.360) DUE TO 1 DUE TO DEBT FUND ($259.315) DUE TO J DUE TO RIE ($80.551.854) LIABILITIES I UNEARNED INTEREST ($5,454 Total Liabilities ($81,997,333) Twat Fund Equity EXPENDITURE SUMMARY TRANSFER TO CIP ($30,263,701) FUND EQUITY I AVAILABLE FUND BALANCE ($72 405.401) FUND EQUITY EXPENDITURE SUMMARY $30.263.701 YEAR TO DATE REVENUES REVENUE SUMMARY ($38,797.800) Total Fund Equity (;109,203,201) TOTAL LIABILITIES AND FUND EQUITY (;191,200,534) Page 26 of 34 Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE May 2018 Fiscal Period 1112018 Report Generated on Jun 7, 2018 3.07 44 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD° Rev Annual Estimate Unrealized Balance Annual%Rev Other $5.582 $9.716 741% $646.402 $10180.450 82 6'1/4 $727,000 ($453,450) 162.4°,a Total Revenue $5,582 $9,716 74.1° $646,402 $1,180,450 82.6% $727,000 ($4539450) 162.4% June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 77 of 156 Page 27 of 34 Central Contra Costa sanitary District Expense Report-By Department MTD Fund:003-SELF-INSURANCE May 2018 Fiscal Period 1112018 Report Generated on Jun 8, 2018 11-48-.40 AM $40,000 Period Budget $1,000,000-- [ YTD Budget ❑Period Actual ❑ YTD Actual $800,000 $30,000 $600,000 $20,000 $400,000 $10,000 $200,000 0 = $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $271967 $21157 $906,364 $702,479 $203,885 Totals $30,124 $27,957 $2,157 $9069364 $702,479 $203,885 June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 78 of 156 Page 28 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 003-SELF-INSURANCE May 2018 Fiscal Period 1112018 Report Generated on Jun 8, 2018 11-48-.40 AM Department: INSURANCE&OTHER EXP $1,375 $0 $1,375 100.0% $590,125 $544,715 $45.410 7.7% $591,500 92.1% GENERAL&AUTO LIABILITY $28,749 $27.967 $782 2.7% $316,239 $159,165 $157,074 497% $3451000 46.1% EMP RELATED&POLLUTION $0 $0 $0 00% $0 ($1,401) $1,401 00% $0 0.0% Total Expenses $30,124 $27,967 $2157 7.2°/o $906.364 $702.479 $203885 22.5% $936,500 75.0% Color Key 0 to 10%over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 79 of 156 Page 29 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS MAY,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10199- 1 (1) 6,500,000 6,500,000 6,500,000 6,504,908 100.00% 9,716.16 68,020.76 77,736.92 (3) 6,500,000 5,500,000 0 6,500,000 6,504,908 100.00% 9,716.16 68,020.76 77,736.92 (2) 1,402.19 1,402.19 9,716.16 69,422.95 79,139.11 NOTE: (1) Annual yield of Local Agency Investment Fund(LA1F)varies with the composition of the Fund. The estimated yield as of May,2018 was 1.760%. (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 1.760%. (4) The market value of the portfolio on May 31,2018 was$6,504,908. COMPLIANCE STATEMENT: All Investments comply with the District's internal investment policy approved by the Board of Directors. June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 80 of 156 rage .ju oT Jff ATA `) Central Cancra Costa Sanitary Dis#ritt Page 31 of 35 Balance Sheet Fund:003-SELF-INSURANCE May 2018 Fiscal Period 1112018 Summarized by Account Report Generated on Jun 7 2018 3 05 13 PM TOTAL ASSETS Current Assets CASH ACCOUNTS;CASH $642,695 CASH ACCOUNTS:TEMPORARY INVESTMENTS $6,500 0D0 DUE FROM DUE FROM RIE 5585.000 RECEIVABLE ACCOUNTS ACCRUED INTEREST AIR $18,531 Current Assets $7,746,226 TOTAL ASSETS $7,746,226 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES..ACCOUNTS PAYABLE so CURRENT LIABILITIES i,GASB10 ACTUAR,AL RESERVE ($807,079) DUE TO-DUE To RIE ($6024941 Total Liabilities ($1,409573) Total Fund Equity FUND EQUITY i EMPLOYMENTIPOLLUTION RISK (55 ODO DODI FUND EQUITY?EXPEND�TURE SUMMARY $702479 FUND EQUITY i INS PREMS.,CLAIM SILAWSU ITS (5858 6831 YEAR TO DATE REVENUES i REVENUE SUMMARY (51 180 450) Total Fund Equity (;6,336,653) TOTAL LIABILITIES AND FUND EQUITY (57,746,226) Page 31 of 34 Central Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE May 2098 Fiscal Period 1112018 Report Generated on Jun 7, 2018 3:07-44 PM Category MTD Estimate MTD Actual MTD° Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual° Rev Other $0 $0 00,1119 $3.770.349 $3.770.349 0 0°a $3.819.099 $48,750 98 7°,� Total Revenue $0 $0 0.0% $3,770,349 $39770,349 0.0% $3,8199099 $480750 98.7% June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 82 of 156 Page 32 of 34 P Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 004-DEBT SERVICE May 2018 Fiscal Period 11/2018 Report Generated on Jun 7, 2018 3,12-25 PM $1 I3 Period Budget $11,000,000 [3 YTD Budget ❑Period Actual ❑YTD Actual $800,000 $0- $600,000 $0- $400.000 40).- $200,000 0).- $200,000 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $826736 $8261111 $625 Totals $0 $0 $0 $8261736 $825,111 $625 June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 83 of 156 Page 33 of 34 Centrai Contra Costa Sanitary District Expense Report- By Department MTD Fund:004-DEBT SERVICE May 2018 Fiscal Period 1112018 Report Generated on Jun 7, 2018 3:12:25 PM Department: INTEREST EXPENSE $0 $0 $0 00% $826,736 $826,111 $625 01% $1,231.722 67.1% Total Expenses $0 $0 $0 0.0% $8261736 $826,111 $625 0.1% $1,231,722 67.1% Total Expenses $7,006,607 $0 $7,006,607 100.0% $82.464.639 $71,273,403 $11,191,236 13.6% $91,881,809 77.6° Calor Key- 0 to 10%over budget > 10%over budget June 26, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 84 of 156 rage Jff OT Jff ', Central Contra Costa Sanitary District Page 35 of 35 Balance Sheet Fund.004-DEBT SERVICE May 2018 Fiscal Period 1112018 Summarized by Account Report Generated on Jun 7 2018 3 05 13 PM TOTAL ASSETS Current Assets DUE FROM:DUE FROM R-E $3 773 399 DUE FROM:DUE FROM SIC $259.315 L T DEBT ACCouNTING DEPOSIT WITRUSTEE-RESERVE $4856.450 L T DEBT ACCOUNTING i REVENUE BOND RESERVE CASH ($2451 RECEIVABLE ACCOUNTS ACCRUED INTEREST AIR $10548 Current Assets $8,699,468 TOTAL ASSETS $8,699,468 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES RECYCLED WATER LOAN $0 DUE TO i DUE TO RIE ($187.119) DUE TO f DUE TO SIC ($3,910,168) L T DEBT ACCOUNTING;BOND ACR INTEREST PAYABLE s0 L T DEBT ACCOUNTING,-BONDS PAYABLE ($29 095.000) Total Llabilitles ($33,192,288) 'Fulai Fund Equity FUND EQUITY)AVAILABLE FUND BALAN';:E $27 237 057 FUND EQUITY i EXPENDITURE SUMMARY $826111 YEAR TO DATE REVENUES;REVENuE s"MMARY ($37703491 Total Fund Equity $24,292,920 TOTAL LIABILITIES AND FUND EQUITY ($8,899,468)