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Home My WebLink About03. Receive May 2018 Financial Statements and Investment Reports Page 1 of 35 Item 3. CENTRALSAN CENTRAL CONTRA COSTA SANITARY DISTRICT July 5, 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 MAY2018 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 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 July 5, 2018 Regular Board Meeting Agenda Packet- Page 16 of 195 Page 1 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT June 8,2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO Qvb FROM: JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending May 31,2018: 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 $ 77,223,219 $ 78,252,669 $ 1,029,450 1.3% interest income from investments not budgeted. O&M Expenses(miances $100K): Total Labor Charges 61,249,985 60,422,754 827,231 1.4% Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 1,340,804 920,844 419,960 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 4,075,991 3,633,864 442,127 10.8% Delay in invoices. May invoices are not reflected in the financials. Repairs&Maintenance 4,593,864 3,764,172 829,692 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 738,538 490,672 247,866 33.6% Due to delay in legal and professional invoices. Outside Services 3,115,131 1,899,165 1,215,966 39.0% Mostly due to Technical Services expense being lower than budgeted. Other Expenses 2,149,080 1,727,772 421,308 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 3,335,981 132,165 3.8% Minor variances for multiple account categories. Total $ 80,731,539 $ 76,195,224 $ 4,536,315 5.6% July 5, 2018 Regular Board Meeting Agenda Packet- Page 17 of 195 Page 2 of 34 AlmiLsentrall Contra Costa Sanitary District Prolveting,public hornth and the environment Revenue Report MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 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 00% $0 $0 0.0% $15,200000 $15,200,000 0.0°i HHW $7.000 $10,227 46.1% $77,000 $92,541 20.2% $853,000 $760,459 10.8% Sewer Service Charges $11.942 $231,310 1,836.9% $74,208,762 $74,610,376 0.5% $75,220.700 $610.324 99.2% Other $254,511 $350.486 377' $2.937.457 $3,549,751 20.8% $3.385,000 ($164,751) 104.9% Total Revenue $273,453 $592,022 116.5% $77,223,219 $78;252,689 1.3% $94,558,700 $16,406,031 82.7% July 5, 2018 Regular Board Meeting Agenda Packet- Page 18 of 195 Page 3 of 34 .,ldffl ' 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 3:10:36 PM $90,000,000-00 —Budget Actual $80,000,000.00 731.539 ,195,217 $70,000,000.00 772,780 ,2 4t $60,000,000 00 172,416 ,1 $50.000.000 00 397,620 `751 $44,6 ,533,919 $40,000,000 00 $36,86 .547,825,658 $30.000 000 00 $29,899 _–$3 ,159,376 $22, 765,667 $20.000.000.00 $16,0 $21 147,677 $10,000,000.00• $8,7 14,868,321 $8,182,586 $0.00 Jul(1)2017 Aug(2)2017 Sep(3)2017 Oct(4)2017 Nov(5)2017 Dec(6)2017 Jan(7)2018 Feb(8)2018 Mar(9)2018 Apr(10)2018 May(11)2018 Fiscal Periods July 5, 2018 Regular Board Meeting Agenda Packet- Page 19 of 195 Page 4 of 34 AfiffiLcentral Contra Costa Sanitary District Protecfil�,,public hod th afid the environment Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 11/2018 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 67% $32,993.680 $32,512,233 $481,447 1.5% $36,752,619 88.5% CAPITALIZED ADM OVERHEAD ($331,012) ($304,216) ($26.796) 81% $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 $25,352 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 4 5.1 I $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 80.7/0 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 $116.180 416% $3,115,131 $1,899,167 $1,215,964 39.0% $3,452,717 55.0% 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 $1727766 $421,314 19.6% $2,616,751 66.0% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 0.0% $0 0.0% Total Expenses $6,976,483 $6,422,437 $554,046 7.9% $80,731,539 $76,195,217 $4,536,322 5.6% $89,713,587 84.9% Color Key: 0 to 10%over budget > 10%over budget - July 5, 2018 Regular Board Meeting Agenda Packet- Page 20 of 195 Page 5 of 34 ', Central 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 11:48:40 AM `$2,500,000 ®Period Budget $25,000,000 i YTD Budget I Period Actual ®YTD Actual $2,000,000 $20,000,000-1 i $1,500,000 $15,000,000 $1.000,000 $10,000,000 $500,000 $5,000,000 $0 -- — $0 G°��EG�\ e�p °e�Qv�P S�P9tc"(0,�°� y P°��C�`S�� ° °P �G�t� �\G°��C°�\ Q\p�( �Q Jae S� P��r--,GV Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,829,647 $1,519,731 $309,916 $24,244,568 $22,104,953 $2,139,615 ENGINEERING $1,373,947 $1,360,504 $13,443 $15,302,228 $14,932,759 $369,469 COLLECTION SYSTEM OPS. $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 $24,481,283 $23,709,963 $771,320 PUMP STATIONS $258,308 $255,565 $2,743 $2,653,388 $2,411,355 $242,033 RECYCLED WATER $106,289 $92,625 $13,664 $1,200,153 $892,913 $307,240 Totals $6,976,483 $6,422,437 $554,046 $80,731,539 $76,195,217 $4,536,322 July 5, 2018 Regular Board Meeting Agenda Packet- Page 21 of 195 Page 6 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: ADMINISTRATION Category Period Budget Period Actual Period Variance % YTD Budget Budget SALARIES&WAGES $588,695 $514.846 $73,849 12.5% $6,475,645 $5.867,585 $608,060 9.4% $7,064,444 83.1% EMPLOYEE BENEFITS $906,126 $738,857 $167,269 18.5% $13,350,386 $12,752,055 $598,331 4.5% $15,322,061 83.2% CAPITALIZED ADM OVERHEAD ($3,980) ($2.350) ($1,630) 41.0% +.$43,780) ($34,146) ($9,634) 22.0% ($47770) 71.5% DIRECTOR FEES&EXPENSES $14,052 $9,494 $4,558 32.4% $154,572 $129,220 $25,352 16.4% $168,631 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 $706,362 $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 $39,668 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 44.2% $151,530 $96,411 $55,119 364% $190,825 50.5% OTHER EXPENSES $54,065 $42,051 $12,014 22.2% $576,666 $416066 $160,600 27.8% $648,985 64.1% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 00% $0 0.0% ADMINISTRATION Total Expenses $1,829,647 $1,519,731 $309,916 16.9% $24,244,568 $22,104,953 $2,139,615 8.8% $27,261,866 81.1% Color Key: 0 to 1094, over budget > 10%over budget July 5, 2018 Regular Board Meeting Agenda Packet- Page 22 of 195 Page 7 of 34 ' Central 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 11:48:40 AM Department: ENGINEERING Category Period Budget Period Actual Period Variance YTD Budget Budget 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) -1.1% $167,915 $154,772 $13,143 7.8% $183,200 845% REPAIRS&MAINTENANCE $14,405 $9,490 $4,915 34.1% $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 4.2% $156,728 $107,413 $49,315 31.5% $171,000 62.8% OUTSIDE SERVICES $107,516 $77,610 $29,906 27.8% $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 54.6% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% ENGINEERING Total Expenses $1.373,947 $1,360,504 $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 July 5, 2018 Regular Board Meeting Agenda Packet- Page 23 of 195 Page 8 of 34 Adwisentrall 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 11:48.40 AM Department COLLECTION SYSTEM OPS. PeriodCategory Period Budget Period Actual Variance YTD : .Actual YTD Variance I/- Annual % ..- 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% ($48,103) ($24,229) ($23,874) 49.6% ($52,482) 46.2% UTILITIES $11,865 $11.500 $365 3.1% $130,515 $126,764 $3,751 2.9% $142,400 89.0% REPAIRS&MAINTENANCE $135,356 $61,124 $74,232 54.8% $1,381,916 $874,705 $507,211 36.7% $1,624,304 539% HAULING&DISPOSAL $10,916 $14,621 ($3,705) -33.9% $120,076 $89,896 $30,180 251% $131 000 68.6% PROFESSIONAL&LEGAL SERV $625 $248 $377 602% $6,875 ° ° ($72) $6,947 101 /o $7 1 ,500 -1.0% OUTSIDE SERVICES $9,215 $2,498 $6,717 72.9% $101,365 $55,798 $45,567 45.0% $110,600 50.4% MATERIALS&SUPPLIES $62,456 $74,805 ($12,349) -19.8% $668,016 $622,187 $45,829 69% $749,550 83.0% OTHER EXPENSES $11,573 $12.575 ($1,002) -8.7% $127,303 $119,549 $7,754 6.1% $138,958 860% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 00% COLLECTION SYSTEM OPS.Total $1,179.629 $1.101.048 $78,581 6.7% $12,849,919 $12,143,274 5706,645 5.5% $14,156,213 85.8% Expenses Color Key: 0 to 10% over budget > 10%over budget July 5, 2018 Regular Board Meeting Agenda Packet- Page 24 of 195 Page 9 of 34 AdIM' Central Contra Costa Sanitary District PiotectiRg public health ind-the environment Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 11/2018 Report Generated on Jun 8: 2018 1148 40 AM Department: PLANT OPERATIONS PeriodCategory Period Budget Period Actual Variance YTD : .. .Actual YTD Variance % Annual Budget SALARIES&WAGES $858,322 $812,697 $45,625 5.3% $9,441,542 $9,306,242 $135,300 1.4% $10,299,997 90.4% 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 ADM OVERHEAD ($23,5371 ($13,955) ($9,582) 40.7% ($258,907) ($140,019) ($118,888) 45.9% ($282,476) 49.6% CHEMICALS $73,965 $72,939 $1,026 14% $988,815 $763,057 $225,758 22.8% $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 81.9% PROFESSIONAL&LEGAL SERV $541 $248 $293 54.1% $5,951 $1,749 $4,202 70.6% ° $6,500 26.9/0 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) -64.4% $615,118 $736,410 ($121,292) = $693,000 106.3/0 OTHER EXPENSES $38,447 $39,172 ($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 00% $0 0.0% PLANT OPERATIONS Total Expenses $2,228,663 $2,092.965 $135,698 6.1% $24,481,283 $23,709,963 $771,320 3.2% $27,022,734 87.7% Color Key: 0 to 10% over budget > 10%over budget July 5, 2018 Regular Board Meeting Agenda Packet- Page 25 of 195 Page 10 of 34 AdMiCentrall Contra Costa Sanitary District Protecting Public 11(laith'111d the of7vironmetil Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) May 2018 Fiscal Period 11/2018 Report Generated on Jun 8, 2018 11.48 40 AM Department~ PUMP STATIONS Category ., Actual Period YTD Budget Budget SALARIES&WAGES $79,751 $79,274 $477 0.6% $877,261 $887,655 ($10,394) -1.2% $957,027 92.8% EMPLOYEE BENEFITS $56,211 $62,996 ($6,785) -12.1% $618,321 $693,521 ($75,200)M $674,547 102.8% 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% $300,000 330% UTILITIES $42,345 $50,691 ($8,346) -19,7% $465,795 $445,658 $20.137 4.3% $508,150 87.7% REPAIRS&MAINTENANCE $41.358 $6,772 $34,586 83.6% $271,938 $169.883 $102,055 375% $316,300 53.7% HAULING&DISPOSAL $733 $870 ($137) -18.7% $8.063 $9173 ($1,110)= $8,800 104.2% OUTSIDE SERVICES $6,683 $600 $6,083 91.0% $68,513 $15.904 $52,609 768% $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) -456.2% $30,371 $50.017 ($19,646)= $33,171 150.8% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 0.0% $0 00% PUMP STATIONS Total Expenses $258,308 $255,565 $2,743 1.1% $2,653,388 $2,411,355 $242,033 9.1% $2,919,795 82.6% Color Key: 0 to 10%over budget > 10%over budget July 5, 2018 Regular Board Meeting Agenda Packet- Page 26 of 195 Page 11 of 34 ' Central 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 11:4840 AM Department: RECYCLED WATER PeriodCategory Period Budget Actual Period Variance YTD : Budget SALARIES&WAGES $34,755 $41,096 ($6,341) -18.2% $382,305 $360,376 $21.929 5.7% $417,090 864% EMPLOYEE BENEFITS $27,874 $30.962 ($3,088) -111% $306,614 $277,660 $28,954 9.4% $334,528 83.0% CHEMICALS $6,999 $5,196 $1,803 25.8% $76,989 $58,827 $18,162 23.6% $84,000 70.0% UTILITIES $14.583 $12,852 $1,731 11.9% $160,413 $145,160 $15,253 95% $175.000 82.9% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $26,565 $0 $26,565 100.0% $29,000 00% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $12,826 ($12,395) $25.221 196.6% $14.000 -88.5% OUTSIDE SERVICES $16,873 $1,296 $15,577 92.3% $173,603 $21,555 $152,048 87.6% $202.500 10.6% MATERIALS&SUPPLIES $466 $10 $478 98.0% $5,368 $535 $4,833 90.0% $5,900 9.1% OTHER EXPENSES $1,136 $1,212 ($76) -67% $55,470 $41,194 $14,276 25.7% $56,624 727% RECYCLED WATER Total Expenses $106,289 $92,625 $13.664 12.9% $1,200,153 $892,913 $307,240 25.6% $1,318,642 67.7% Color Key: 0 to 10%over budget > 10%over budget July 5, 2018 Regular Board Meeting Agenda Packet- Page 27 of 195 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.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- 1 (1) 34,000,000 39,000,000 (5,000,000) 34,000,000 34,025,672 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 2,492,266 5.21% 4,929.86 795.14 5,725.00 RE02 US Gov't FHLB 04/26/18 07/25/18 54 1.877% 4,976,963 5,000,000 5,000,000 4,986,000 10.42% 7,935.14 1,279.86 9,215.00 RE03 MUFG CP 04/27/18 07/27/18 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 04/27/18 07/18/18 47 1.817% 3,983,509 4,000,DOO 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 47,986,123 100.00% 77,381.24 113,090.38 190,471.62 (2) 375.93 375.93 77,381.24 113,466.31 190,847.55 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 Running Expense portfolio is 1.8341/6. (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. July 5, 2018 Regular Board Meeting Agenda Packet- Page 28 of 195 Page 13 of 34 AWL'Central Contra Costa Sanitary District Page 14 of 35 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 i CASH $945763 CASH ACCOUNTS i PAYROLL CLEARING $20000 CASH ACCOUNTS I PETTY CASH S3400 CASH ACCOUNTS!TEMPORARY INVESTMENTS $48 000 000 DUE FROM)DUE FROM DEBT FUND $187 119 DUE FROM 1 DUE FROM SIC S80551 854 DUE FROM I DUE FROM SI] $602494 INVENTORY I SUPPLIES 8 MATERIAL INV $2 196 632 PREPAID ACCOUNTS I PREPAID CAFETERIA PLAN $46.104 PREPAID ACCOUNTS 7 PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS I PREPAID EXPENSES $935971 PREPAID ACCOUNTS I PREPAID INSURANCE ($115.219) PREPAID ACCOUNTS 1 PREPAID RETIREMENT $4.166,509 RECEIVABLE ACCOUNTS)A/R-SSC DIRECT BILL $2.043 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $358.645 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE-COBRA $1,921 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $101.700 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $9.764 RECEIVABLE ACCOUNTS I DEPOSITS TO BANK ESCROW $100,243 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION A/R $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 I CONTRIBUTED SEWER LINES $157,791,729 FIXED ASSETS•C I P/CONSTRUCTION IN PROGRESS $33,388,571 FIXED ASSETS/ACC DEPR-BUILDINGS ($12,876,506) FIXED ASSETS/ACC DEPR-FURN 8 EQUIP (S9.260 262) FIXED ASSETS I ACC DEPR-OUTFALL ($3 616,981) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($33 104.637) FIXED ASSETS I ACC DEPR-SEWAGE COL SYS ($68.942,764) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($220,382,148) FIXED ASSETS/ACC DEPR-VEHICLES ($4,853,858) FIXED ASSETS/ACCUM OEPRC-RECY WATER (58.866,352) FIXED ASSETS I BUILDINGS $44.238508 FIXED ASSETS/FURN.TURE 8 EQUIPMENT $14.012.834 FIXED ASSETS/INTANGIBLE ASSETS $4,941,707 FIXED ASSETS/LAND $17,320,570 FIXED ASSETS/OUTFALL SEWERS $11,371,574 FIXED ASSETS/PUMPING STATIONS $57,278.141 FIXED ASSETS/RECY WATER INFRASTRUCTURE $20.292.366 FIXED ASSETS/SEWAGE COLLECTION FACIL $351,503,802 FIXED ASSETS/TREATMENT PLANT $333,962,356 FIXED ASSETS/VEH'CLES $7.614982 Net Property,Plant and Equipment $632,452,631 TOTAL ASSETS $770,671,795 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE 1 SALES TAX PAYABLE s0 CURRENT LIABILITIES I ACCOUNTS PAYABLE ($127,878) CURRENT LIABILITIES I ACCRUED COMPENSATED ABS ($4,305,492) CURRENT LIABIUT,ES I ACCRUED WAGES PAYABLE (51,153 451) CURRENT LIABILITZS I CAFETERIA PLAN PAYABLE ($25,558) July 5, 2018 Regular Board Meeting Agenda Packet- Page 29 of 195 Page 14 of 34 ,j11L0�Central Contra Costa Sanitary District Page 15 of 35 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 CURRENT LIABILITIES I COMMUTER PLAN PAYABLE ($470) CURRENT LIABILITIES I MISC DEPOSITSILIABILITIES ($114.931) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING ($8 127) CURRENT LIABILITIES 1 PERMIT CLEARING $0 CURRENT LIABILITIES I REFUNDABLE DEPOSITS ($40080) CURRENT LIABILITIES I RETIREMENT CONTRIB W/H (51,725 422) CURRENT LIABILITIES I WORKERS'COMP INS PAYABLE $33558 DEF COMP CONTRIB W/H!ICMA (56 771) DUE TO?DUE TO DEBT FUND ($3.773 399) DUE TO r DUE TO SIC ($114 014 433) DUE TO?DUE TO SII ($585000) LIABILITIES-LONG TERM I PENS ION/INFLOWlOUTFLOW ($88 679 765) LIABILITIES-LONG TERM f POST EMP BENEFIT-PENS ON $4,859000 LIABILITIES f UNEARNED INTEREST (S40807) MEDICAL LIABILITIES;DELTA DENTAL ($112) MEDICAL LIABILITIES a DISABILITY INS (5133) MEDICAL LIABILITIES 1 HEALTH NET $0 MEDICAL LIABILITIES f KAISER PERMANENTE (5848) MEDICAL LIABILITIES I LIFE INS $28 MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $1-G66 MEDICAL LIABILITIES/POST EMP BENEFIT-OPER $394.072 PAYROLL TAXES WITHHELD I CALIFORNIA WITHHOLDING $0 PAYROLL TAXES WITHHELD I FEDERAL WITHHOLDING $0 PAYROLL TAXES WITHHELD I MEDICARE WITHHOLDING $0 REIMBURSEMENT FEES ($54.466) Total Liabilities ($209,369,4181 Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE ($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 $76.195.217 FUND EQUITY I GENERAL FIXED ASSET GROUP ($190,206.773) FUND EQUITY I STATE 8 FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES/REVENUE SUMMARY ($78.252.669) Total Fund Equity ($561,302,377) TOTAL LIABILITIES AND FUND EQUITY ($770,671,795) July 5, 2018 Regular Board Meeting Agenda Packet- Page 30 of 195 Page 15 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT June 8, 2018 TO: THE BOARD OF DIRECTORS VIA: THEA VASSALLO 'U 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 Fav/(Unfav) Variance S/C Revenues: Budgeted Actual Variance % Explanation Received $1,790,608 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 $ 4,425,083 13.7% higher than budgeted. FY YTD FY % S/C 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) July 5, 2018 Regular Board Meeting Agenda Packet- Page 31 of 195 Page 16 of 34 AmLentrall Contra Costa Sanitary District Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) May 2018 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 0 0':• $0 $0 00 $6.000000 $6.000.000 0.0% Sewer Service Charges $0 $27,649 00% $13,767.300 $13,838,138 05 $13.967300 $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 $2,203,674 264.2% $32,372,718 $36,797,800 13.7% $39,327,800 $2,530,000 93.6% July 5, 2018 Regular Board Meeting Agenda Packet- Page 32 of 195 Page 17 of 34 Sewer Fund(Capital)Spending FY 17-18 $40,000,000 $35,000,000 ,493,073 1,845118 $30,000,000 ,70 ,263,711 ,290 $25,000,000 ,582,349 $19,326,199 $2117311705 8,644 $20,000,000 $13,243,658 $16,084,953 $21,232,942 $15,000,000 $19,187,468 $9,495,373 $15,524,480 $10,000.000 $5,236,547 9,405.088 $5,000,000 $2,466,069 21,043 820,219 $- 3 July August September October November December January February March A,rd May -Projected* -Actual Columna July IAUgust September IGct0ber INowember IDecember lianuary IFebruary IMarch I Apra Imay 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 2,820,219 1 6,421,043 1 9,405,088 1 15,524,480 1 19,187,468 1 21,232,942 1 23,278,644 1 25,582,349 1 28,580,270 30,263,711 'Projected-Current year budget allocated by month based on histoncal spending in previous 2 years July 5, 2018 Regular Board Meeting Agenda Packet- Page 33 of 195 Page 18 of 34 PROGRAM/GM3851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING— CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/2018 PERIOD 11/2018 A 8 C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18BUDGET APPROVED TOTAL TOTAL PROD 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 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE CS Collection System $ 24,288,836 24,390,980 (302,144)1 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 I 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, 2,394,392 TYPE RW Recycled Water 522,894. 459,2821 63,612 460,000, 1,400,000 1,923,612 287,585 1 1,636,027 CIB Contingency - - 1,500,000 (1,495,794) 4,206 4,206 TOTAL DISTRICT $ 47,502,241 $ 43,004,682 $ 4,497,559 $ 41,974,000 $ $ 46,471,559 $ 30,263,711 $ 6,207,862_ "8422 See Footnote under Collection System 800,000 FY 2017-18 CIB Budget — 42,774,000 — A Represents all Board approved open projects at FYE 2016-17 in Sungard B Includes all prior years and FY 2016-17 expenditures to date _ C Represents remaining projects open and unspent at the beginning of FY 2017.18 D FY 2017-18 CIB budget approved by the Board June 1,2017 E Shows reclasses of budget authorized by GM F Includes PY open projects carryforward,CY Board approved budget,and transfers G Actual spent in FY 2017.18 on all budgeted and Board approved active projects H Approved open projects less actual spend this FY N1AkAh nye\ f�.lFlnanncciialsdand'ClosinePZ028 Flnadn`ccialls�am al Prolec�erebort�FY�17 18.xlsx Mav 18 Page 19 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 8 C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET_ APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS_ EXPENDITURES SPENT IN REMAINING BUDGET NO 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 Co ion System •5941 PS Equipment Piping Replacement 925,000 856,171 68,829 68,829, 48,879 19,950 5991 PH Sewer Renovation Phase 2 300,000 263,899 36,101 160,000 _ 196,101 13,863 182,238 6602 South Jackson CAD 333,867 318,466 15,401 77,423 92,824 72,824 20,000 6603 North Jackson CAD __ - - 400,000 400,000 400,000 "'8249 CSO Dump Pad Modifications _ - - 60,000 60,000 - 60,000 8412 PH Grayson Creek Trunk _ 12,721,629 12,869,569 (147,940), 800,000 1,578,371 2,230,431 2,289,785 (59,354) _ •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 - 208,89 (973) '8420 Development Sewerage _ 4,371,102 4,190,458 _ 180,644 180,644 - 148,387 32,257 _ "8422 WC Sewer Renovation Phase it _ 2,369,000 3,003,494 _ (634,494) 1,381,000 746,506 740,270 6,236 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 3,720,161 3,577,061 143,100 8433 S Orinda Sewer Renovation Phase 6 102,238 51,996 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)1 51,954 51,955 (1) 8435 WC Sewer Renovation Phase 12 - - 1,000,000 _ 450,000. 1,450,000. 1,635,441 (185,441) 8436 Moraga/Crossroads PS Project _ 450,000 220,855 229,145_ 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) 1,605 (6,170) 8440 Pipe Bursting Contract 17-20 _ - 700,000 (700,000) - - - 8441 CIPP 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 _ - 200,000 200,000 4,352 195,648 _ 8444 Force Main Inspection Program 75,000 1 75,000 _ 75,000 _ 8445 N.Orinda 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 - 400,000 400,000 251,290 148,710 8449 Collection System Modeling Support _ = 100,000 _ 100,000 33,754 66,246 8450 Development Sewerage Support T __ 400,000 400,000 216,899 183,101 8451 C.S.Sewer Renovation 500,000 (450,000)1 50,000 50,000 Rounding Total FY 2017.18 CS Amount $ 24,288,836 24,390,980 (102,144 17,692,000 1,255,794 18,845,650' 15,905,895 ,939,755 Italic Projects open but not in CIB for 17/18 "•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 Bu et. New project opened in JanuaFy 2018. Funds transferred from DP8440 t1`\�c�cdLhlhT��\�{n a5cia��n'd'�ItlsSng�L02�Fi��tf[i�ls �f31 Proje �fe bft�FY�YMB.xlsx May 18 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 £ -F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TTAL 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 f FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE TP Treatment Plant 1 - - - 7291 Pump&Blower Bldg.Seismic upgrade - 4,424,000 3,277,948 1,146,052 2,358,000 (200,000) 3,304,052 3,215,193 88,859 7292 Switchgear Refurbishment-Ph.2 - 420,000 419,246 _ 754 350,000 350,754 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 _ - 150,927 250 7314 Urgent Repairs __ 115,000 6,487 108,513 ,000 (350,000) 8,513 722 _ 7,791 _ 7315 Applied Research and Innovations _ 257,274 250,870__ 6,404 300,000 306,404 4_30 305,974 _ 7317 Plant Control System Network Upgrades 260,000 194,556 65,444 _ 70,000 - 135,444 39,677 95,767 _ '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.2 840,000 338,017 501,983 360,000_ 206,000 _ 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 Pump Electrical improvements - - - 100,000 100,000 757 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__ 254,236' 2,073,917 7339 T.Plant Control System 1/0 Replacement 320,000 105,340 214,660_ 150,000 - 364,660 444,314 (79,654) 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000_ 100,000 (150,000) 1001000 _ - 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&Energy Upgrade _ 300,000_ 300,000 21,680 278,320 _ 7351 Mechanical&Concrete Renovation -_ 560,000 _ 740,000 1,300,000 _ 1,037,188 262,812 _ 7352 UV Disinfection Upgrades _-_ - - 400,000 (400,000)_ - 7353 Outfall Improvements Ph.7 - - 100,000_ (100,0_00) _ - - 7354 TP Security Improvements - _ - 87,000 _ 87,000 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 - 200,000 100,000_ 300,000 256,796 43,204 _ 7359 Solids Conditioning Bldg.roof replacement 500,000 500,000 180,730_ 319,270 _ 7360 Existing Plant Facility Drawing _ 100,000 _ - 100,000 61,895 38,1OS _ 7362 POB Seismic Upgrades - 400,000 _ 400,000, - 36,771_ 363,229 7363 Treatment Plant Planning - -__ 450,000 __ 450,000 _ 307,915 142,085 7364 ;TP Safety Enhancement Ph.5 100,000 (100,000) - Rounding I f _ it I Total FY 2017-18 15,997,774 12,659,512 3,338,262 18,045,000 340,000 21,723,262 12,489,791 9,233,482 Italic Projects open but not in CIB for 17/18 NtcovltCC3M4TEW/IP ��ialrfXhtJCK15h5o1`✓31fPth�l�als(t�d�iYaYPA Ce Prbjete�� FY7�q8.xlsx May 18 Page 21 of 34 PROGRAM/GM3851.4-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) G H(F-G) PROJECT TOTALTOTAL 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 GI Ger rovements 8207 General Security and Access 5 127,616 106,224 21,392 67,000_ 88,392 _ 15,437 72,955 8227 GDI Treatment Plant 265,000 252,235 12,765 160,000_ __ 172,765 _ 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 158,047 157,210 837 50,000 _ 50,837 _ 7,404 43,433 8238 Asset Management _ _ _ 2,019,185 2,029,216 (10,031) 950,000 - 939,969 _ 520,973 418,996 8240 IT Development 2,418,794 1,612,282 806,512 _ 730,000 (1,000,000) 536,512 366,4041 170,108 8243 Server Room Relocation _ 455,430 198,574 256,856 _ 1,000,000 _ (5.00,000) 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 i 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 41,912 675,000 716,912 117,873 599,039 9999 Capital Project Clearing(Accounting Use Only)" 1 60,000 3,185 i 56,815 _ - 56,815 - 56,815 Roun3 dln _ Totaf FY 2017-18 GI_ _ - 5,494,9081 T,B 4,277,000 r§ 3,974,829 1,580,440 2,394,39E N:�AC�7 t11tR�M reM� Pmaht�fsr3hd CPo� �018�1t13TiYral�� F FFrdl1qMp:9-`FY 1718.x1sx May 18 Page 22 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 5/31/20118 PERIOD 11/2018_ _ A B C(A-B) D E F(C+D+E) G H(F-G) I PROJECT TOTAL TOTAL _FY 2017-18 BUDGET APPROVEDTOTAL 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 I — W Recycled 7306 Zone 1 Recycled Water — 467,894 459,282 8,612 30,000 38,612 2.2,488 16,124 7346 :Surge Analysis 16-17 _ 55,000 55,000_ 100,000 155,000 3,125 151,875 7361 Filter Plant Improvments - 330,000 330,000 144,686 185,314 "'7365 Recycle Water Clearwell Repairs - 1,400,000 1,400,D00 117,286 1,282,714__ Roundin Total FY 2016-17 RW Amount $ 522,894 459,282 63,612 460,000 1,400,000 1,923,612 287,585 11636,027. 7365 Not in 17/18 Budget. New project opened in April 2018 Funds transferred from DP7352&8240 CONTINGENCY-ALL PROGRAMS 1,500,000 (1,495,794) 4,206 4,206 GRAND TOTAL $ 47,502,241 43,004,682 4,497,559 41,974,000 46,471,559 30,263,711 16,207,862 N G�o�ntfn��;f41T8 �F ahc tl"fTbglTlgrz018�Ffr ��als\ �P►�'di Prbj� pclt Cb19T8.xlsx M.v 18 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 $ $ 7,258 $ 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 $ $ 16,843 $ 11,356 $ 611 $ 1,165 $ 8,602 $ $ 79,797 $ 79;797. OM080 -CoCo Farm(Xiewit Future Farm Proposal) Prior years Project expended Expenditure type through 16-17 1 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 $ 170,416 $ 4,582 $ 3,123 $ 3,892 $ 2,954 $ 2,410 $ 1,599 $ 622 $ 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 $--- 2,954 $ 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 act.'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 $ 4,339 $ 5,830 $ 17,886 $ 17,886 other Charges $ $ $ - `Eotal $ - $ - $ $ $ - $ - $ 2,158 $ 1,830 $ 2,576 $ 1,153 $ 4,339 $ 5,830 $ 17,886 $ 17,886 July 5, 2018 Regular Board Meeting Agenda Packet-N•\7t€ttfuA9gqT3MTEI§P1\Finan6als and Closing\2018 Financials\O&M Projects ActivityYTD Page 24 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION 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. LAIF 8/86-2/90 — 1 (1) 19,500,000 19,500,000 0 19,500,000 19,514,724 49.37% 29,148.49 222,236.50 251,384.99 0 926 US Gov't Agency Dscnt 12107117 06/08/18 8 1.42 4,964,163 5,000,000 0 5,000,000 4,998,250 12.66% 6,037.84 28,436.27 34,474.11 927 US Gov't Agency Dscnt 12/07/17 06/08/18 8 1.42 4,964,163 5,000,000 0 5,000,000 4,998,250 12.66% 6,037.84 28,436.27 34,474.11 928 US Gov't Agency Dscnt 12/07/17 06/08118 8 1.42 4,964,163 5,000,000 0 5,000,000 4,998,250 12.66% 6,037.84 28,436.17 34,474.11 929 US Gov't Agency Dscnt 12107/17 06/08/18 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% 53,299.85 335,981.58 389,281.43 (3) (5) 115,346.87 115,346.87 53,299.85 451,328.45 504.628.30 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 1.588%. (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. July 5, 2018 Regular Board Meeting Agenda Packet- Page 40 of 195 Page 25 of 34 .,,Central Contra Costa Sanitary District Page 26 of 35 Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) May 2018 Fiscal Period 11/2018 Summarized by Account Report Generated on Jun 7 2018 3 05 13 PM TOTALASSETS Current Assets CAD RECEIVABLE r AVAD-ALHAMBRA VLY AR $946454 CASH ACCOUNTS I CASH $2 293 184 CASH ACCOUNTS r TEMPORARY INVESTMENTS $39 500 000 DUE FROM 1 DUE FROM DEBT FUND $3 910 168 DUE FROM,DUE FROM RIE $114 014 433 RECEIVABLE ACCOUNTS r ACCOUNTS RECEIVABLE $61 789 RECEIVABLE ACCOUNTS r ACCRUED INTEREST AIR $44292 RECEIVABLE ACCOUNTS I CAD RECEIVABLE $166513 Current Assets $160,936,833 Net Property,Plant and Equipment FIXED ASSETS-C I P:CONSTRUCT ON IN PRc GRESS $3026370% Net Property,Plant and Equipment $30,263,701 TOTAL ASSETS $191,200,534 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE $0 CURRENT LIABILITIES/ACCOUNTS PAYABLE (554 908) CURRENT LIABILITIES I PROJECT RETENTION PAYABLE (5857.442) CURRENT LIABILITIES I REFUNDABLE CONST BONDS (5268.3601 DUE TO I DUE TO DEBT FUND ($259.315) DUE TO I DUE TO R/E ($80.551.854j LIABILITIES/UNEARNED INTEREST ($5.4541 Total Liabilities ($81,997,333) Total 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 ($36.797,800) Total Fund Equity ($109,203,201) TOTAL LIABILITIES AND FUND EQUITY ($191,200,534) July 5, 2018 Regular Board Meeting Agenda Packet- Page 41 of 195 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 $9716 74 1 $646.402 $1 180 450 82 6'.: $727000 ($453450) 1624'... Total Revenue $5,582 $9,716 74.1% $646,402 $1,180,450 82.6% $727,000 ($453,450) 162.4% July 5, 2018 Regular Board Meeting Agenda Packet- Page 42 of 195 Page 27 of 34 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:003-SELF-INSURANCE May 2018 Fiscal Period 11/2018 Report Generated on Jun 8, 2018 11:48:40 AM $40,000 ®Period Budget $1,000,000 ■YTD Budget ❑Period Actual ® YTD Actual I $800,000 $30,000 I � $600.000 $20,000 I $400.000 $10,000 $200,000 $a _ $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,124 $27,967 $2,157 $906,364 $702,479 $203,885 Totals $30,124 $27,967 $2,157 $906,364 $702,479 -$203,885 July 5, 2018 Regular Board Meeting Agenda Packet- Page 43 of 195 Page 28 of 34 ,dj ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 003-SELF-INSURANCE May 2018 Fiscal Period 11/2018 Report Generated on Jun 8, 2018 1148:40 AM Department: Category Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance % Annual % Budget 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 49.7% $345,000 46.1% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1,401 0.0% $0 0.0% Total Expenses $30,124 $27,967 $2,157 7.2% $906,364 $702,479 $203.885 22.5% $936,500 75.0% Color Key 0 to 10%over budget > 10%over budget July 5, 2018 Regular Board Meeting Agenda Packet- Page 44 of 195 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 6,500,000 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(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 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 Districts internal investment policy approved by the Board of Directors. July 5, 2018 Regular Board Meeting Agenda Packet- Page 45 of 195 Page 30 of 34 ' Central Contra Costa Sanitary District 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 $642695 CASH ACCOUNTS;TEMPORARY INVESTMENTS $6 500 000 DUE FROM.DUE FROM RIE $585000 RECEIVABLE ACCOUNTS r ACCRUED INTEREST A/R $18531 Current Assets $7,746,226 TOTAL ASSETS $7,746,226 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES i ACCOUNTS PAYABLE s0 CURRENT LIABLITIES 1 GASB10 ACTUARIAL RESERVE ($807 0791 DUE TO,DUE TO RIE ($602 494; Total Liabilities ($1,409,573) Total Fund Equity FUND EQUITY i EMPLOYMENTIPOLLUTION RISK (55 000 0001 FUND EQUITY i EXPENDITURE SUMMARY $702479 FUND EQUITY i INS PREMSICLAIMSILAWSUITS (5858 6831 YEAR TO DATE REVENUES 1 REVENUE SUMMARY (51 180 450) Total Fund Equity ($6,336,653) TOTAL LIABILITIES AND FUND EQUITY ($7,746,226) July 5, 2018 Regular Board Meeting Agenda Packet- Page 46 of 195 Page 31 of 34 ' Central Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE May 2018 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 Other $0 $0 0'Y.-. $3.770.349 $3 770 349 0 0 $3 819 099 $48.750 9870. Total Revenue $0 $0 0.0% $3,770,349 $3,770,349 0.0% $3,819,099 $48,750 98.7% July 5, 2018 Regular Board Meeting Agenda Packet- Page 47 of 195 Page 32 of 34 AwLsentrall 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 E Period Budget +$1,000.000 11 YTD Budget ®Period Actual 0 YTD Actual $800.000 $0- $600,000 so- $400.000 o $400,000 [ra} $200,000 [51) so 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 $826,111 $625 July 5, 2018 Regular Board Meeting Agenda Packet- Page 48 of 195 Page 33 of 34 ' 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 Department: BudgetCategory Period .. Actual Period Variance % YTD Budget YTD Actual YTID Variance IL Annual Budget INTEREST EXPENSE $0 $0 $0 0.0% $826,736 $826,111 $625 0.1% $1,231,722 67.1% Total Expenses $0 $0 $0 0.0% $826,736 $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% Color Key- 0 to 10%over budget 10%over budget - July 5, 2018 Regular Board Meeting Agenda Packet- Page 49 of 195 Page 34 of 34 ,deQ' 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 I DEPOSIT WITRUSTEE-RESERVE $4,856450 L T DEBT ACCOUNTING I REVENUE BOND RESERVE CASH ($245) RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $10,548 Current Assets $8,899,468 TOTAL ASSETS $8,699,468 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES:RECYCLED WATER LOAN 60 DUE TO•DUE TO WE (5187.119) DUE TO,DUE TO SIC ($3,910,168) L T DEBT ACCOUNTING BOND ACR INTEREST PAYABLE s0 L T DEBT ACCOUNTING r BONDS PAYABLE (529 095000) Total Llabllitles (633,192,288) Molal Fund Equity FUND EQUITY AVAILABLE FUND BALANCE $27 237 057 FUND EQUITY EXPENDITURE SUMMARY $826111 YEAR TO DATE REVENUES I REVENUE SUMMARY ($37703491 Total Fund Equity 624,292,820 TOTAL LIABILITIES AND FUND EQUITY (68,899,468) July 5, 2018 Regular Board Meeting Agenda Packet- Page 50 of 195