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04.c. Review June 2018 Financial Statements and Investment Reports
Page 1 of 36 Item 4.c. Central Contra Costa Sanitary District August 21, 2018 TO: FINANCE COMMITTEE FROM: CHRIS THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHILIP R. LEI BER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW JUNE 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 2- Manage costs ATTACHMENTS: 1. June 2018 Financial Statements and Investment Reports August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 55 of 177 Pace 1 5 CEAR%I CONTRP OS A SANITARY DISTRICT August 15,2018 TO THE BOARD OF DIRECTORS VIA: CHRIS THOMAS C-�'A FROM: JAMIE KING 1i SUBJECT- O&M Variance Analysis The following are brief year-to-date variance explanations through period ending June 30,2018' YTD YTD Favl(Unfav) Variance D&M Revenues: Budgeted Actual Variance % Explanation SSC revenue accounts, Permit/Application fees and Inspection fees higher than budgeted.Interest income is Total $ 94,6581700 $ 95,9971227 $ 1,3381527 1.4% higher due to interest income from investments in new LAIF account. O&M Expenses(vanances>$100K): Total Labor Charges 67,578.,044 66,362,484 1,215,560 1.8% Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 1,482,000 1,025,128 4581872 30.8% The commodity price for Lime is less expensive than was budgeted. other Chemicals expense is lower than budgeted due to a better equipment maintenance resulting in a significant cost savings through less usage, The usage has been reduced through adjusting the equipment seasonally as well as through more accurate pump control. Utilities 4,639,790 4.349,143 290,647 6.3% Positive variance is due to the continued decrease in natural and landfill gas prices versus the commodity price increases projected by US Energy Information Administration(EIS)during budgeting process. Repairs&Maintenance 5,299,754 4,428,947 870.807 16.4% Budgeted expense for repair of Miner Rd in Orinda will not be incurred saving the District$300K. Additional positive variance is from a delay in completion of CSO CCTV. Professional&Legal Services 807,600 663,704 143,896 17.8% The expense for internal audits were budgeted into Professional Services,but the actual expense was included in wages through payroll resulting in a positive variance for Professional Services. Outside Services 3,452,717 2,324,576 1,128,141 32.7% Mainly due to Technical Services expense being lower than budgeted. Other Expenses 2,616,751 1,828,546 788,205 301% Nutrient Studies budgeted for this fiscal year. but not expended resulting in a$300K savings. BAAQMD Health Risk Assessment for$150K was budgeted for in FY 2018,but expenditure has been delayed. Additional positive variance from Professional Expense Reimbursement savings of$120K,Public Information saving8 of$55K and$43K savings for Technical Training. All other 3,836,931 3,858857 (21 926, -0.6% Minor variances for multiple account categories_ Total $ 8917130587 $ 841841,385 $ 4,872,202 5.4% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 56 of 177 Page 2 of 35 I Cent ral Contra Costa Sanitary Distrkt Revenue Report MTD Fund: 001 -RUNNING EXPENSE(OW) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11:17:34 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $15,200,000 $14,973:623 -15% $15,200,000 $14.973,623 -15% $15,200,000 $226,377 98 5% HHW $776,000 $807.182 4.0% $853,000 $899,723 5 5% $853,000 ($46,723) 105.5io Sewer Service Charges $1,011.938 $1,213,844 200% $75,220.700 $75,824,221 08% $75,220700 ($603521) 1008% Other $447,543 $749,910 676% $3.385,000 $4,299,660 270% $3,385,000 ($914,660) 1270% Total Revenue $17,435,481 $17,7448559 11.9% $94,558,700 $95.997,227 1.4% $94,8581710 ($1,3389527) 101.4% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 57 of 177 Page 3 of 35 Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 1212018 Report Generated on Aug C, 2018 11.14:44 AM $90,000,000 00 -7Budget , 13,587 Actual 9 W,841,386 $80,000,000 00 7315'33 $x76,195,217 $70,000,000.00 7PR5' $6T,772,780 $60,000,000 00 $62.172,416 $55,397,620 $50,000,000 00 r�$46,533,919 $40.000 000 007;918 $36,8 ,6041,825,658 $30,000,0t}0 00 $29, ,��`$34,159,376 r�y $22, 1 $ 7,765,667 $20,000,000 00s- $16,0 ;B38 $21,147,x677 g14,868,321 $10#000,000 00 $8,7f,553 $8,182,586 $0-00 Jul(1)2017 Aug(2)2017 Sep(3)2017 Oct(4)2017 Nov(5)2017 Dec(6)2017 Jan(7)2018 Feb(8)2018 Mar(9)2018 Apr(10)2018 May(11)2018 Jun(12)2018 Fiscal Periods August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 58 of 177 Page 4 of 35 Alta Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 1212018 Report Generated on Aug 6, 2018 11=14-44 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual °leo Budget SALARIES&WAGES $2,900,191 $2,861.271 $38.920 1 3a $34,797.628 $33,847,471 $950,157 2 7% $34,797,628 973% EMPLOYEE BENEFITS $3.758,939 $3,340100 $418,839 11 1% $36,752,619 $35,852,332 $900,287 24% $36,752,619 976% CAPITALIZED ADM OVERHEAD ($331,071) ($261,642.) ($69,429) 210% ($3,972,203) ($3,337,316) ($634,887) 160% ($3,972,203) 84.0% DIRECTOR FEES&EXPENSES $14,059 $9,242 $4,817 343% $168,631 $138,462 $30,169 17.9% $1681631 821% CHEMICALS $141,196 $104,285 $36,911 261% $1,482,000 $1 025,129 $456.871 308% $1,482,000 69.2% UTILITIES $563,799 $715,281 {$151,482} -269% $4,639,790 $4.349,145 $290,645 6.3% $4,639,790 937% REPAIRS&MAINTENANCE $705,890 $664,773 $41,117 5.8% $5,299,754 $4428,945 $870.809 164% $5;299,754 836% HAULING&DISPOSAL $115,389 $205,506 ($90,117) -781% $1,023,975 $1.032,064 ° ° [$8,089] -0$I� $1:023,975 100 8/o PROFESSIONAL&LEGAL SERV $69,062 $173,032 ($103,970) -150.5% $807,600 $663.704 $143,896 17.8% $807,600 82.2% OUTSIDE SERVICES $337,586 $425,409 ($87,823) -260% $3,452,717 $2.324,576 $1,128.,141 32.7% $3,452,717 673% SELF-INSURANCE EXPENSE $0 $0 $0 00% $585.000 $585,000 $0 00% $585,000 100.0% MATERIALS&SUPPLIES $239,337 $308,136 {$68,799} -287% $2,059325 $2.103,329 44,004 -2.1% 2,059,325 1021% OTHER EXPENSES $467,671 $100.777 $366.894 78 50% $2,616351 $1,828,543 $788.208 301% $2,616,751 699% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 00% $0 00% Total Expenses $8,982,048 $8,545,158 $335,880 3.7% $89,713,587 $84,841,385 $4,872,201 5.4% $89,713,587 94.6% Color Key- 0 to 10%over budget > 10% over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 59 of 177 Page 5 of 35 Central Contra Costa Sanitary DWct Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11:11:59 AM $4.000.000 Period Budget $30,000,000 0 YTD Budget Period Actual [ YTD Actual $25,000,000 $3,000,000 $20,000,000 $2,000,000 $15,000,000 $10,000,000 $1,000,000 $5,000,000 $0 $0 G° ems ��G Poi ��' cO Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $3,017,298 $3,234,418 ($217,120) $27,2611866 $25,339,372 $1,922,494 ENGINEERING $1,732,109 $1,539,743 $192,366 $17,034,337 $16,472,501 $561,836 COLLECTION SYSTEM OPS. $1,306,294 $11107,487 $198,807 $1491561213 $131250,762 $905,451 PLANT OPERATIONS $2,541,451 $2,340,910 $200,541 $27,022,734 $26,050,873 $971,861 PUMP STATIONS $266,407 $292,765 ($26,358) $2,919,795 $2,704,120 $215,675 RECYCLED WATER $118,489 $130,845 ($12,356) $1,318,642 $1,023,758 $294,884 Totals $8,9829048 $81848,188 $335t88O $8997137587 $84,841,388 $49872,201 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 60 of 177 Page 6 of 35 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 009 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11-11-59 AM Department: ADMINISTRATION `sYTD Actual TD Wai Budget IF SALARIES&WAGES $588,799 $533,727 $55,072 94% $7,064,444 $6.401,312 $663-132 9.4% $71064,444 906% EMPLOYEE BENEFITS $1,971,675 $2,202,675 ($231,000) -117% $15.322.061 $14,954,730 $367,331 24% $15,322,061 976% CAPITALIZED ADM OVERHEAD ($3,990) ($2,188) ($1,802) 452% ($47,770) {$36,334} ($11,436) 23.9% ($47,770) 761% DIRECTOR FEES&EXPENSES $14,059 $9,242 $4,817 343% $168,631 $138,462 $30,169 179% $168,631 821% UTILITIES $12,207 $15,774 ($3.567) -29.2% $146,440 $119789 $26,651 18.2% $146.440 818% REPAIRS&MAINTENANCE $122,349 $123,071 ($722) -06% $987,550 $829,433 $158,117 16.0% $987;550 840% PROFESSIONAL&LEGAL SERV $52,442 $113,434 ($60,992) -1163% $608,600 $507,411 $101,189 166% $608,600 834% OUTSIDE SERVICES $148,143 $176,450 ($28,307) -191% $1,587.100 $1,264,858 $322,242 203% $1,587,100 797% SELF-INSURANCE EXPENSE $0 $0 $0 00% $585000 $585,000 $0 00% $585.000 1000% MATERIALS&SUPPLIES $39.,295 $17,850 $21.445 546% $190,825 $114,262 $76,563 40.1% $190,825 59.9% OTHER EXPENSES $72.319 $44..383 $27936 386% $648,985 $460,449 $188.536 291% $648,985 70.9% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 0,0% $0 0.0% ADMINISTRATION Total Expenses $3,017,298 $3,234,418 ($217,120) -7.2a� $27,261,866 $25,339,372 $1,922,494 7.1% $27,261,866 92.9% Color Key: 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 61 of 177 Page 7 of 35 jiOLCentral Centra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 1212018 Report Generated on Aug 6,2018 11:11:50 AM Department., ENGINEERING r SALARIES&WAGES $824,613 $895,498 ($70,885) -86% $9,894,696 $9,828,945 $65,751 0.7% $9,894,696 99.3% EMPLOYEE BENEFITS $6051299 $433,593 $171,706 284% $7,258,451 $7,149,703 $108,748 1.5% $7,258,451 985% CAPITALIZED ADM OVERHEAD ($299,133) ($237,713) ($61,420) 205% ($3,589,475) ($3,114,992) ($474,483) 13.2% ($3,589,475) 86.8% UTILITIES $15285 $26,207 ($10,922) -71.5% $183,200 $1800979 $2,221 1.2% $183,200 988% REPAIRS+&MAINTENANCE $14.,445 $14,573 ($128) -09% $172,900 $104,634 $68,266 39.5% $172,900 60.5% HAULING&DISPOSAL $69,589 $121,724 ($52,135) -749% $474,925 $514,212 ($39,287) -8.3%�a $474,925 108.3% PROFESSIONAL&LEGAL SERV $14,272 $57,610 ($43,338) -3037% $171,000 $165,023 $5,977 3.5% $171,000 96.5% OUTSIDE SERVICES $111,715 $145,154 ($33,439) -299% $1,184,767 $767,579 $417,188 35.2% $1,184,767 648% MATERIALS&SUPPLIES $36,620 $68,330 ($31,710) -866% $378,450 $357,397 $11,053 2.9% $378,450 97.1% OTHER EXPENSES $339,404 $14,767 $324,637 956% $905,423 $509,022 $396,401 43.8% $905,423 56.2% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 00% $0$0 0 /0 0 ENGINEERING Total Expenses $1,732,109 $1,539,743 $192,366 11-111% $17,034,337 $16,472,501 $561,836 3.3% $17,034,337 96.7% Color Key: 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 62 of 177 Page 8 of 35 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11:11:59 AM Department: COLLECTION SYSTEM GPS. is SALARIES&WAGES $513,773 $500,259 $13,514 26% $6,164,374 $6,131,156 $33,218 0.5% $6,164,374 99.5% EMPLOYEE BENEFITS $428,654 $246.780 $181,874 42.4% $5,140.009 $4,894,560 $245,449 4.8% $5,140,009 95.2% CAPITALIZED ADM OVERHEAD ($4,379) ($2.905) ($1,474) 337% ($52,482) ($27,133) ($25,349) 48.3% ($52,482) 51.7% UTILITIES $11,885 $24,271 ($12,386) -1042% $142,400 $151,035 ($8,635) -61% $142,400 106.1% REPAIRS&MAINTENANCE $242,388 $173,063 $69,325 286% $1,624,304 $1,047368 $576,536 355% $1,624,304 64.5% HAULING&DISPOSAL $10,924 $38,696 ($27,772) -2542% $131,000 $128,592 $2,408 18% $131,000 98,2% PROFESSIONAL&LEGAL SERV $625 $994 ($369) -590% $7,500 $922 $6,578 877% $7,500 12.3% OUTSIDE SERVICES $9,235 $7,205 $2,030 220% $110,600 $63.002 $47,598 43.0% $110,600 57.0% MATERIALS&SUPPLIES $81,534 $116,627 ($35,093) -430% $749,550 $738,814 $10,736 14% $749,550 98.6% OTHER EXPENSES $11,655 $2,498 $9,157 786% $138,958 $122,047 $16.911 12,2% $138,958 87.8% UNFUNDED LIABILITIES $0 $0 $0 0.0% $0 $0 $0 00% $0 0,0% COLLECTION SYSTEM OPS.Total $1,30+6,294 $1,107,487 $198,807 15.2% $14.156,213 $131250,762 $905,451 6.4% $14,156,213 93,6% Expenses Color Key: 0 to 10`Ir, over budget > 10�/�, over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 63 of 177 Page 9 of 35 157 Central Contra Costa Sanitary D6trict Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Report Generated on Aug 9,2918 11:11 y59 AM Department: PLANT OPERATIONS M SALARIES&WAGES $858,455 $817,706 $40,749 47% $10,299,997 $10,123,948 $176,049 1 7% $10,299.997 983% EMPLOYEE BENEFITS $669,171 $3901335 $278,836 417% $8,023,023 $7,815,442 $207,581 26% $8,023,023 974% CAPITALIZED ADM OVERHEAD ($23.569) ($18,837) ($4,732) 201% ($282.476) ($158.856) ($123,620) 43.8% ($282,476) 56.2% CHEMICALS $109 185 $77,061 $32,124 294% $1,098,000 $840;117 $257,883 235% $1,098,000 765% UTILITIES $467,480 $537,914 ($70,434) -15.1% $3,484,600 $3,195,409 $289,191 83% $3,484,600 917% REPAIRS&MAINTENANCE $279,911 $323,920 ($44,009) -157% $2,169,700 $2,247,079 ($77,379) -36% $2,169,700 103.6% HAULING&DISPOSAL $34,139 $44,067 ($9,928) -291% $409,250 $379,068 $30,182 74% $409,250 92.6% PROFESSIONAL&LEGAL SERV $549 $994 ($445) -810% $6,500 $2,743 $3,757 578% $6,500 42.2% OUTSIDE SERVICES $27.909 $31,677 ($3.768) -135% $287,550 $126Y53 $160.797 559% $287.550 44.1% MATERIALS&SUPPLIES $77,882 $103,713 ($25,831) -332% $693,000 $840.123 ($147,123)M $693,000 121.2% OTHER EXPENSES $40,339 $32,360 $7.979 19.8% $833,590 $639,045 $194.545 23.3% $833.590 76.7% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 00% $0 0.0% PLANT OPERATIONS Total Expenses $2,5411451 $2,340.910 $200,541 7.9% $27.022,734 $261050,873 $9711861 3.6'116 $27,022,734 96.4% Color Key 9 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 64 of 177 Page 10 of 35 Central Contra Costa Sanitary D strIct i Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6,2018 11:11:59 AM Department: PUMP STATIONS ■ SALARIES&WAGES $79,766 $82,473 ($2,707) -3.4% $957,027 $970,127 ($13,100) -14%, $957,027 1014% EMPLOYEE BENEFITS $56,226 $43.924 $12,302 21.9% $674,547 $737:446 ($62.899) -9.3% $674,547 1093% CAPITALIZED ADM OVERHEAD $0 $0 $0 00% $0 $0 $0 0.0% $0 0.0% CHEMICALS $25,000 $16,990 $8,010 32.0% $300,000 $115.950 $184,050 61.3% $300,000 38.7% UTILITIES $42,355 $86.868 ($44.513) -1051% $508,150 $532,526 ($24,376) -48% $508,150 1048% REPAIRS&MAINTENANCE $44,362 $25,237 $19,125 431% $316,300 $195,120 $121,180 38.3% $316,300 61.7% HAULING&DISPOSAL $737 $1,019 ($282) -382% $8,800 $10,191 ($1,391)= $8,800 1158% OUTSIDE SERVICES $11.687 $31,176 ($19,489) -1668% $80,200 $47,080 $33.120 41.3% $80,200 58.7% MATERIALS&SUPPLIES $3,474 $1,473 $2,001 576% $41,600 $42,057 ($457) -1 1�-/a $41,600 101 1% OTHER EXPENSES $2,800 $3,606 ($806) -288% $33,171 $53,623 {$20,452}= $33,171 1617% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 0.0% $0 &0% PUMP STATIONS Total Expenses $266,407 $292,755 ($26,358) -9 90/0 $2,919,795 $2,704,120 $215,575 7.4% $2,919,795 92.6% i"- Color Key- 0 to 10% over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 65 of 177 Page I I of 35 Central Contra Costa Sanitary Distrkt ■ s Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 1212018 Report Generated on Aug 6,2018 11;11:59 AM Department: RECYCLED WATER r w SALARIES&WAGES $34,785 $31.607 $3,178 91% $417,090 $391,983 $25,107 6.0% $417,090 94.0% EMPLOYEE BENEFITS $27,914 $22.792 $5,122 183% $334,528 $300,452 $34.076 10.2% $334,528 898% CHEMICALS $7,011 $10.235 ($3,224) -460% $84,000 $69,062 $14,938 17.8% $84,000 82.2% UTILITIES $14,587 $24,248 ($9,661) -662% $175,000 $169,408 $5,592 3.2% $175,000 96.8% REPAIRS&MAINTENANCE $2,435 $4,911 ($2.476) -101 7% $29,000 $4,911 $24,089 83.1% $29,000 169% PROFESSIONAL&LEGAL SERV $1,174 $0 $1,174 1000% $14,000 ($12,395) $26,395 188.5% $14,000 -88.5% OUTSIDE SERVICES $28,897 $33,748 ($4,851) -168% $202,500 $55,303 $147197 72.7% $202,500 273% MATERIALS&SUPPLIES $532 $141 $391 734% $5,900 $677 $5.223 885% $5,900 11,5% OTHER EXPENSES $1,154 $3,164 ($2,010) -1741% $56,624 $44,357 $12,267 217% $56,624 78.3% RECYCLED WATER Total Expenses $118,489 $1301845 ($12,356) -10.4% $1,318,642 $1,023,758 $294,884 22.4% $11318,542 77.6% Color Key- 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 66 of 177 Page 12 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS JUNE,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) 29,000,000 34,000,000 (5,000,000) 29,000,000 29,044,128 67.44% 50,794.52 162,902.46 213,696.98 RE01 GE CP 04/26/18 07/25/18 25 2.300% 2,485,688 2,500,000 2,500,000 2,496,281 5.81% 4,770.83 5,725.00 10,495.83 RE02 US Gov't FHLB 04/26/18 07/25/18 25 1.877% 4,976,963 5,000,000 5,000,000 4,994,050 11.63% 7,679.17 9,215.00 16,894.17 RE03 MUFG CP 04/27/18 07/27/18 27 2.313% 2,485,465 2,500,000 2,500,000 2,495,994 5.81% 4,791.67 5,590.28 10,381.95 RE04 US Gov't FHLB 04/27/18 07/18/18 18 1.817% 3,983,509 4,000,000 4,000,000 3,996,680 9.30% 6,033.33 7,038.88 13,072.21 (3) 42,931,624 48,000,000 (5,000,000) 43,000,000 43,027,133 100.00% 74,069.52 190,471.62 264,541.14 (2) 16,742.06 375.93 17,117.99 90,811.58 190,847.55 281,659.13 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of June,2018 was 1.854%. (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 1.906%. (4) The market value of the portfolio on June 30,2018 was$43,027,133. (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. August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 67 of 177 Page 14 of 36 Page 13 of 35 central Contra CbsU Sanftary Dict Balance Sheet Fund:001-RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Summarized by Account Report Generated on Aug 6,2018 11 05,03 AM TOTAL.ASSETS Current Assets CASH ACCOUNTS!CASH S659499 CASH ACCOUNTS 1 PAYROLL CLEARING $20 D08 CASH ACCOUNTS 1 PETTY CASH $3400 CASH ACCOUNTS 1 TEMPORARY INVESTMENTS $43,000000 DEFERRED OUTFLOWS 1 DEFERRED OUTFLOWS-GASB 68 $29078203 DUE FROM I DUE FROM DEBT FUND $0 DUE FROM 1 DUE FROM SIC So DUE FROM 1 DUE FROM SII $0 INVENTORY 1 SUPPLIES 8 MATERIAL INV $2,245055 PREPAID ACCOUNTS 1 PREPAID CAFETERIA PLAN $46.104 PREPAID ACCOUNTS I PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS PREPAID EXPENSES 51,120,258 PREPA',❑ACCOUNTS,"PREPAID INSURANCE $11467 PREPAID ACCOUNTS'PREPAID RETIREMENT $1421,357 RECEIVABLE ACCOUNTS,AIR-SSC DIRECT BILL $1513 RECEIVABLE ACCOUNTS ACCOUNTS RECEIVABLE $16381.104 RECEIVABLE ACCOUNTS r ACCOUNTS R ECEI VAB LE-C C B RA $1 879 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR So RECEIVABLE ACCOUNTS COMPUTER PURCHASE PROGRAM $10614 RECEIVABLE ACCOUNTS DEPOSITS TO BANK ESCROW $100640 RECEIVABLE ACCOUNTS OVERTIME INSPECT-ION AIR $3731 Current Assets $94,105,395 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS ACC DEPR CONTRIB ASSETS (561 491 489 CONTRIBUTED FIXED ASSETS-CONTRIBUTED SEWER LINES $159 795,333 FIXED ASSETS-C I P;CONSTRUCTION 1N PROGRESS S35820.635 FIXED ASSETS I ACC DEPR,BU,LOINGS ($14 154,661) FIXED ASSETS I ACC DEPR-FURN 8 EQUIP ($9236015) FIXED ASSETS I AGC DEPR-OUTFALL ($37683761 FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($35,288 4431 FIXED ASSETS 1 ACC DEPR-SEWAGE COL SYS ($73.525 8091 FIXED ASSETS 1 ACC DEPR-TREATMENT PLANT ($228,809 775) FIXED ASSETS 1 ACC DEPR-VEHICLES (55.217 7321 FIXED ASSETS I ACCUM DEPRC-RECY WATER ($9,680,325') FIXED ASSETS I BUILDINGS 544238"508 FIXED ASSETS I FURNITURE 8 EQUIPMENT $13841.424 FIXED ASSETS 1 INTANGIBLE ASSETS $4,949.507 FIXED ASSETS 1 LAND $17320,570 FIXED ASSETS 1 OUTFALL SEWERS $11371,574 FIXED ASSETS I PUMP4'NG STATIONS $57327,020 FIXED ASSETS I RECY WATER INFRASTRUCTURE $20292.366 FIXED ASSETS I SEWAGE COLLECTION FACIL $379 247:498 FIXED ASSETS 1 TREATMENT PLANT $341675108 FIXED ASSETS 1 VEHICLES S7.695424 Net Property,Plant and Equipment $652,402,342 TOTAL ASSETS $746,507,737 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE!SALES TAX PAYABLE ($2,464) CURRENT LIABILITIES 1 ACCOUNTS PAYABLE ($1667.008) CURRENT LIABILITIES ACCRUED COMPENSATED ABS (54 645.8771 CURRENT LIABILITIES 1 ACCRUED WAGES PAYABLE ($1,198x082) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 68 of 177 Page 15 of 36 Page 14 of 35 central contra costa Sanitary Dlstrlct Balance Sheet Fund:001-RUNNING EXPENSE(O&M) June 2018 Fiscal Period 1212018 Summarized by Account Report Generated on Aug 6 2018 11 05:03 AM CURRENT LIABILITIES r CAFETERIA PLAN PAYABLE (S28 309) CURRENT LIABILITIES 1 COMMUTER PLAN PAYABLE (5475) CURRENT LIABILITIES,MISC DEPOSIT&LIABILITIES (5114.931) CURRENT LIABILITIES 1 OTHER PAYROLL WITHHOLDING $0 CURRENT LIABILITIES 1 PERMIT CLEARING 50 CURRENT LIABILITIES 1 REFUNDABLE DEPOSITS (S40080) CURRENT LIABILITIES 1 RETIREMENT CONTRiB WeH 50 CURRENT LIABILITIES 1 WORKERS'COMP INS PAYABLE $0 DEI`COMP CONTRIB WtH:ICMA $0 DUE TO 1 DUE TO DEBT FUND $0 DUE TO 1 DUE TO SIC $0 DUE TO 1 DUE TO S11 50 LIABILITIES-LONG TERM•DEFERRED INFLOWS-GASB fib (516 0519051 LIABILITIES-LONG TERM a NET PENSION LIAB-GASB 68 (S87,847.116i LIABILITIES-LONG TERM•POST EMP BENEFIT-PENSION $5 359 000 LIABILITIES/UNEARNED INTEREST ($175321 MEDICAL LIABILITIES DELTA DENTAL $73 MEDICAL LIABILITIES DISABILITY INS (51051 MEDICAL LIABILITIES HEALTH NET $0 MEDICAL LIABILITIES d KAISER PERMANENTS 5848 MEDICAL LIABILITIES I LIFE INS S19 MEDICAL LIABILITIES OCCUPATIONAL HEALTH S4 MEDICAL LIABILITIES POST EMP BENEFIT-OPER $778325 PAYROLL TAXES WITHHELD,CALIFORNIA WITHHOLDING $0 PAYROLL TAXES WITHHELD,FEDERAL WITHHOLDING $0 PAYROLL TAXES WITHHELD i MEDICARE WITHHOLDING S0 REIMBURSEMENT FEES (554 466: Total Liabilities ($105,530,081) Total Fund Equity FUND EQUITY 1 AVAILABLE FUND BALANCE ($27,253 390) FUND EQUITY CAPITAL COST SHAR NG ($115,056 4821 FUND EQUITY CONTRIBUTED SEWER LINES ($159,795.333) FUND EQUITY EXPENDITURE SUMMARY $84,841,386 FUND EQUITY 0 GENERAL FIXED ASSET GROUP ($252 415.3311 FUND EQUITY'STATE&FED CAPITAL GRANT [$75.30112791 YEAR TO DATE REVENUES:REVENUE SUMMARY (595,997.2271 Total Fund Equity ($640,977,655) TOTAL LIABILITIES AND FUND EQUITY ($746,507,737) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 69 of 177 Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT August 15,2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS Coo L FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending June,2018: YTD YTD Fav/(U nfav) Variance SIC 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 Total $ 39,327,800 $ 44,850,100 $ 5,522,300 14.0% from the County is higher than budgeted. FY YTD FY % SIC Expenses:. Budget* Actual Remaining Spent Total $ 46,477,628 $ 39,504,606 $ 6,973,022 85.0% Includes 16117 carry-over($4.497 559) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 70 of 177 Page 16 of 35 Central Contra Costa Sanitary District MAUI Revenue Report MTD Fund: 002-SEINER CONSTRUCTION (Capital) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6,2018 11-.17:34 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $6:000,000 $6,364,725 6A% $6,000000 $6,364,725 61% $6.000;000 ($364.725) 1061% Sewer Service Charges $200,000 $222,651 113% $13,967,300 $14,060789 07% $13,967,300 ($93,489) 1007% Other $755.082 $1,464.923 94 0% $19,360,500 $24A24,585 262% $19.360.500 ($5,064,085) 126.2° Total Revenue $619551082 $8,052,299 15.8% $39,327.8m X4,850,099 14.0% $39,327,800 ($5,522,299) 114.0% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 71 of 177 Page 17 of 35 Sewer Fund(Capital)Spending FY 17-18 $50,000,000 $46,477,629 $45,000,000 $40,OW,000 $35,493,073 $35,000,D00 $20 290,,090 118 $39,504,606 530,000,000 $24,743,018 $30,263,711 525.000,000 $19326.199 $21,731,705 1 - $25,592,349 $28.580,270 $20,000000 $11243.658 $16,084.953 IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIiiiii'lljlllilllmplmpompmpimoolln" $23278.644 $15.000,000 $9,495,373 515.524.430 $19,1117,468 $21.232,942 530,000.000 $7,466,069 $5,236,547 422,043 9.405,088 $5.000,000 93 ,820,x 19 July Augusi September October November December January February March April May Lurie -Projected' -Actual Columnl MY.- - August September October November Dicember January February- March April Ma une Projected* $ 2,466,069 $ 5o,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 $46,477,628 Actual 1,023,093 2,820,219 6,421,043 9,405,088 15,524,480 19,187,468 21,232,942 23,278,644 25,582,349 28,580,270 30,263,711 39,504,606 *Projected-Current year budget allocated by month based on historical spending in previous 2 years August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 72 of 177 Page 18 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:6/30/2018 PERIOD 12/2018 A CSA»Bj a] F W+D+I PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPEND#TURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE CS Collection System $ 24,288,836 24,390,980 (102,144) 17,692,080 1,269,053 18,858,909 20,291,192 (1,432,287) TYPE TP Treatment Plant 15,997,774 t 12.,659,512 3,338,262 18,045,000 285,455 21,6680717 15,681,067+ 50987,647 PTYPE eneral Improvements 6,692,737 5,494,908 1,197,829 4,277,000 (1,452,645) 4,022,184 2,222,593 1,799,594 Recycled Water 522,894 459,282 6.3,612 460,000 1,400,000 1,923,612 1,309,754 +613,859 n e - - - 1,SQO,DOq 1.495,794) 4,21]6 - 4,215 q " ,6�1z a,497AS9 41,974,0130 $ 6 i g 4,4 . 39,-504,606 $ 6,973,aisSee Footnote under Collection System 800,000 FY 2017-18 CIS Budget 42,774,000 CIB transfer to Contingencypw close outs - (6,059) 6IM) y A Represents all Board approved open projects at HE 2016-17 in 5ungard 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 CIS budget approved by the Board lune 1,2017 E Shows reclasses of budget authori=ed by GNI F Includes PY open projects carryforward,CY Board approved budget,and transfers G Actual spent in FY 2017-18 on all budgeted and Beard approved active projects H Approved open projects less actual spend this FY N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-FY 17 18!un 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 73 of 177 Page 19 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2018 PERIOD 12/2018 ,C(A-B) D E F-( +D+E) G. H PROJECT TOTAL TOTAL FY 2017.18 BUDGET APPROVED TOTAL TOTAL PRQJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET No PROJECT TITLE PYS(THRU FYE 16-171 PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 201.7-18 FY 2017-18 FY 2017-18 FY 2017-18 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 5603 North Jackson CAD - - - 400,0OD 400,000 - 400,000 ***8249 CSO Bump Pad Modifications - - - - 60,000 60,000 - 50,000 8412 PH Grayson Creek Trunk 12,721,629 12,869,569 (147,940) 800,000 1,578,371 2,230,431 2,191,785 38,646 8419 Collection System Planning LT 670,000 662,077 7,923 200,000 15,000 222,923 222,312 611 8430 Lafayette Sewer Renovation Phase 11 700,000 696,839 3,161 3,717,000 (98,000) 3,622,161 3,592,476 29,685 8433 S.Orinda Sewer Renovation Phase 6 102,238 51,996 50,242 1,500,000 359,889 1,910,131 3,014,725 (1,1040595) 8435 WC Sewer Renovation Phase 12 - - - 11000,0+00 450,000 1,450,000 2,891,122 (1,441,122) 8436 Moraga/Crossroads P5 Project 450,000 220,855 229,145 850,000 1,079,145 917,163 161,982 8441 CIPP Contract 17-20 - - - 300,000 300,000 80,247 219,753 8442 PS Equipment Piping Replacement PH2 - - - 36,000 36,000 - 36,000 8443 LG Diameter Pipe line Inspection - - - 200,000 200,000 5,793 194,207 8444 Force Main Inspection Program - - - - 75,000 75,000 - 75,000 8445 N.Orinda Sewer Renovation! _ - - 636,000 636,000 768,680 (132,68+0) 8446 Lafayette Sewer Renovation Phase 12 - - - 636,000 636,000 1,216,107 (5800,107) 8447 Pump Station Security Improvement - - - 131,000 131,000 - 131.,000 8448 Manhole Modifications - - - 400,000 400,000 375,370 24,630 8449 Collection System Modeling Support - - - 100,000 100,000 56,761 43,739 8450 Development Sewerage Support - - - 400,000 400,000 240,770 159,230 8451 C.S.Sewer Renovation - - - 500,000 (450,000) 50,000 - 1- 50,000 ***8453 Willows Sewer Repair - - - - 98,000 98,000 98,000 - Closed ft*cts-Project balances transferreal'to contfWncy *5941 PS Equipment Piping Replacement 925,000 856,171 68,829 - (191950) 48,879 48,879 - *8417 Survey Monument Install 250,000 231,550 18,450 - (37) .18,413 18,413 - *8420 Development Sewerage 4,371,102 4,190,458 180,644 - (32,257) 148,387 148,3_87 - **8421 NIC Sewer Renovation Phase 11 2,369,000 3,003,494 (634,4-94) 1,381,000 (6,072) 740,434 7,40,434 _ _- 8434 C.S.Urgent Projects 316,000 244,157 71,843 100,000 (69,188) 102,655 102,655 - 8437 Martinez Sewer Renovation Phase 5 1585,000 681,884 3,116 3,470,000 (296) 3,4 72,8.20 3,4 72,820 - *8439 Miner Rd Sewer Repairs 2027 95,000 99,565 (4,565) - 6;,170 1,605 1,605 8440 Pipe Bursting Contract 17--20 - - - 700,000 (700,000) -,Rounding (4) total-2017-�.$_-' Amount__ .24,M,836 24,390,980 17,692,000 05 _r_ 18,858,909 20,291,1.92_ "Italic Projects open but not in CIS or 17/38 i **8422 17/18 Approved budget was decreased by$80010,as a result of position paper 61 July 6,2017. Approved use of sewer construction funds in 16/17. -***8249 Not in 17/18 Budget. New project opened in January 2018. Funds transferred from DP8440 **8253 Not in 17/18 Budget. New project opened in June 2018. Funds transferred from DP8430 N.\Accounting\GMTFMP1\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jun 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 74 of 177 Page 20 of 35 PROGRAM/GM185L4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:6/30/2018 PERIOD 11/'1018 A B (A-8} F F(C+D+Ej' rFSY PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES PENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRYFORWARD BUDGET FY 2017-18 FY 2017-18 2017-18 FY 2017-18 TYPE TP Treatment dint 7291- Pump&Blower Bldg.Seismic Upgrade _ 41424,004 3,777,948 1,146,052 _ 2,358,000 .(9[1,000} 3,414,052 3,360,750 53,307 7297 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 66,117 177,393 7315 Applied Research and Innovations 257,274 250,870 6,404 300,000 - 305,404 430 305,974 7317 Plant Control System Network Upgrades 260,000 194,556 65,444 70,000 - 135,444 39,577 95,767 7320 Plant EneW Optimization 718,000 390,230 327,770 376,000 - 703,770 673,221 30,549 7322 Fire Protection System Ph.2 840,000 338,017 501,983 360,000 205,000 1,067,983 676,787 391,196 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 3x0,000 - 691,677 273,895 417,782 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 - 5,449,225 5,150,679 298,547 7328 Influent Pump Electrical improvements - - - 100,000 - 100,000 757 99,243 7329 MHF Burner Upgrade 370,000 128,595 241,405 4x3,000 (550,000) 91,405 28,337 63,068 7330 Piping Renovation Phase 9 241,000 737,847 3,153 1,075,©(}O 1,250,000 2,328,153 276,096 2,052,057 7339 T.Plant Control System 1/0 Replacement 320,000 305,340 214,660 150,000 - 364,660 499,894 (135,234) 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000 100,040 (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 2#280,751 458,995 7349 Aeration&Energy Upgrade - - - 300,000 - 300,000 35,539 264,461 r777351 Mechanical&Concrete Renovation - - - 560,000 740,000 1,300,000 10254,155 45,845 352 UV Disinfection Upgrades - - - 400,000 (400,000) - - 7353 Outfall Improvements Ph.7 - - - 100,aD0 (100,000)--J-- - - - 7354 TP Security Improvements - - - 87,700 - 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 27,288 72,712 7358 Bioenergy P3 Project - - - 200,0000 100,000 300,000 251,182 38,818 7359 Solids Conditioning Bldg,roof replacement _ _ - 500,000 - 500,000 189,377 310,623 7360 Existing Plant Facility Drawing - - - 100,000 - 100,000 83,040 16,960 7362 POB Seismic Upgrades - - - 400,000 400,000 135,591. 2640409 7363 Treatment Plant Planning - - - 450,000�- - 450,000 348,907 101,093 7364 TP Safety Enhancement Ph.5 - - - - - 104,000I (100,000) - - - Closed Projects-Project balances transferred to contingency *7311 TP Safety Fnhontement-Ph.4 490,000 339,073 150,927 - (150,927) - - - 7314 Urgent Repairs 115,000 6,487 108,513 25+0,000 (357,580) 933 933 *7319 Laboratory Upgrades&Repair # 1,241,500 1,235,462 6,038 - (6,6138) - - Rounding (3} Total FY 1(11-7-118 TP Amount 15,997,774 1.2,659,512 3,338,262 18,0451000 28SASS MOW'21.,668,71q 15,681,067 5,987,,647 *Italic projects open but not in CI8 for 17118 N:1Accounting\GMTEMP1\Frnancials and Closing\2018 Financials\Capital Project report-FY 17 18 Jun 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 75 of 177 Page 21 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:6/30/2018 PERIOD 12/2018 A CSA-9 t1 F`C+f+E)r 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 1017-I8 FY 2017-18 !FY 2017-18 FY 2017-I8 f ^I7^ TYPE_LGeffemi 1mPr6irnents 8207 General Security and Access 127,615 106,224 71,392 67,O+O - 88,392 15,437 72,955 8230 Capital Legal Services 138,665 1 132,383 6,282 20,000 i - 26,2.82 (314) 26,596 8236 District Easements 158,047 157,210 837 50,000 _ 50,837 7,404 43,433 5238 Asset Management 2,019,185 2,029,216 (10,031) 950,000} - 939,969 761,023 178,946 - 8240 IT Development 2,418,794 3,612,282 806,512 730,000 (960,000) 576,512 575,149 1,363 8243 Server Room Relocation 455,430 198,574 256,856 1,000,D00 (500,000) 756,856 317,084 439,772 8247 Property&Building Improvements - - - 400,000 - 400,000 178,767 221.,233 8248 Cyber Security - - - 75,400 - 75,000 - 75,000 8516 District Equipment Acquisition 526,000 521,511 4,489 150,000 - 154,489 69,233 85,256 8517 Vehicle Replacement Program 524,000 482,088 41,912 675,000 - 716,912 121,872 595,040 9999 Capital Project Clearing(Accounting Use Only)" 60,000 3,185 56,815 - - 56,815 (3,182) 59,997 Closed Projects-Project balances transferred to contingency 8227 G&Treatment Plant 25.5,000 252,235 12,765 160,000 1 7,355 180,120 180,120 - Roundin 3 Taal FY M1148 0 Amount 6,692,737 5,494,908 1.,19]1829 " N.,Accounting\GMTEMP1\Financials and Closing\2018 Financials/Capital Project report-FY 17 18 Jun 1.8 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 76 of 177 Page 22 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2018 - } PERIOD 12/2018 A B C(A-B) D E V(G+b+E) 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 Trwe RW M Wate► 7306 Zone 1 Recycled Water 467,894 459,282 8,612 30,000 38,+612 25,703 12,909 7346 Surge Analysis 16-17 55,000 - 55,000 100,000 155,000 3,125 151,875 7361 Filter Plant Improvments - - - 330,000 330,000 152,293 167,707 ***7365 Recycle Water Clearwell Repairs - - - - 1,400,000 1,400,000 1,1181633 281,367 Rounding T_ 1 ro fa-��P' - RW Amount _ �. 9 + 1�,,T X13,891,9 "*7365 Not in 17/18 Budget. New project opened in April 2018. Funds transferred from 0P7352&8240 CONTINGENCY-ALL PROGRAMS 1,500,000 (1,495,794) 4 206 4,206 TRANSFERRED TO CONTINGENCY-FROM CLOSEOUTS (61059) (6,059) [RNOC "AL - - -- 47i502t 41 43,004,682 414971559 41,974rODD 6,Ofi9 _46 7'1,,528 „3915Q4,f06i r2A6,060 Protect balance Transfer Balance to CLOSE OUTS-PROJECT BUDGET BALANCE TRANSFERRED TO CONTINGENCY grior to closeout Contingenctf *5941 PS Equipment Piping Replacement 925,000 856,.17.1 68,829 - 4,951 (4,951) *8417 Survey Monument Install 250,000 231,550 18,450 - 39 (39) *8420 Development Sewerage 4,373,102 4,190,458 180,644 - 33,269 (32,269) **8422 WC Sewer Renovation Phase 11 2,369,000 30003,494 (634,494) 1,381,000 6,065 (6,065) 8434 C.S.Urgent Projects 316,0000 244,157 71,843 100,000 (50,700) 50,700 8437 Martinez Sewer Renovation Phose 5 685,000 681,884 3,116 3.470,000 293 (293) *8439 Miner Rd Sewer Repairs 2017 95,000 99,565 (4,565) - (6,170) 6,170 - 8440 Pipe Bursting Contract 17-20 - - - 700,000 - - 07311 TP Safety Enhancement Ph.4 490,000 339,073 150,927 - 928 (928) 7314 (Urgent Repairs 115,000 6,487 108,513 250,000 7,579 _- (7,579) *7339 Laboratory Upgrades 8 Repair 1,241,500 1,235,462 6,038 - 6,041 (6,041) 8227 GD1 Treatment Plant 265,000 252,235 1,2,765 160,000 (7,354) 7,354" -- -- + - Total Transferred to Con tigency from Closed Projects (61[)59) 6,059 N.\Accounting\GMTEMP1\Financials and[lasing/2018 Finanoals\Capital Project report-FY 17 18 Jun IS August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 77 of 177 Page 23 of 35 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING:5/30/2018 + + t Position GM Memo Position Position Paper' Position Paper Position Paper Position Paper: 4/5/18 item 7 Position Paper Paper Approval Paper:3/1/18 4/05/18 item GM Approval 8/3/17 GM 10/20/17 11/16&GM 12/7/17 12/2-9/17& 2/15/18 Item 5 item 6&GM 11&GM GM 05/05/18 &GM 07/19/18 11/30 &GM signature signature PROD.# PROJECTS GM 12/18 1/23/18 signature signature 05/16/18 TOTAL 17/1$Contingency 5_941 P.S.Equip&Piping Replacement - - - - - - - - - - {15,ODO) (15,000) 1,500,000 6602 South Jackson Way CAD - - 77,423 - - - - - _ - - _ 77,423 7291 Pump/Blower Seismic Upgrade - - _ _ _ _ _ _ (200,000) - 110,000 (90,000) 7311 T.P.Safety Enhancement Ph.4 - - - - - - - - - (150,000) (150,000) 7314 T.P.Urgent Repairs _ _ _ _ _ _ _ - (3SO,000) (350,000) 7322 Fire Protection System Ph.2 - - - - 206,000 - - - - - 206,000 __ - -- 7329 Furnace Burger Upgrade - - - _ _ _ _ _ _ (S5 0,000) {550,000) 7330 Piping Renovation Ph.9 - - _ _ _ _ _ _ _ 1,250,000 1,250,000 7341 W.C.Grayson Creek levee - - - - - - - - - (.150,000) (150,000) 7351 Mechanical&Concrete Renovations 240,000 - - - - _ - - 5€10,000 - 740,000 7352 Ulf Disinfection Upgrades - _ _ _ _ - (400,000) _ _ (400,000) 7353 Outfall Improvements Ph.7 - - - - - - - - - (100,000) (1D0,000) 7355 Odor Control U grades Ph.S_ - - - - (106,000) _ _ - _ _ (106,000) 7358 Bioenergy P3 Project - - - 500,000 - - - - (300,000) (100,000) 100,DDO 7364 TP Safety Enhancement Ph.5 - - - - (100,000) - - - - - (100,000) 7365 Recycled Water Clearwell Repairs - - - - - - - 1,400,000 - - 11400,000 8240 info Technology Development - - - - - - - (1,000,000) - - 40,000 (960,000) 8243 Server Room Relocation - - - (500,000) - - - - _ - (500,000) 8249 CSO Dump Pad Modification - - - - 60,000 - - - - - 60,000 8412 Pleasant Hill Grayson Creek Trunk Sewe - 178,371 1,400,1300 - - - - - - 1,578,371 8419 Collection System Planning - - _ _ _ _ _ _ _ 15,000 15,000 8430 Lafayette Sewer Ph.11 - - - - - - - - - (98,000) (98,000) 8433 S.Orinda Sewer Renov..Ph.6 - - - - _ - 359,889 - - - 359,889 8434 C.5 Urgent Repairs - - - - - - (1.9,889) - - - (119,889) 8435 WC Sewer Renovation Ph.12 - - - - - 450,000 - - - - 450,000 8440 Pipe Bursting Contract 17-20 - - (400,000) - (60,000) - (240,000) _ _ _ (700,000) 8451 C.S.Sewer Renovation - - - - (150,000) - - - _ (450,000) 8453 Willows Sewer Repair - - - - - - - - - - 98,000 98,000 Contingency (240,000) (178,371) (1,077,423) - _ _ _ _ _ _ (1,495,794) (1,495,794) Contingency adjustments from doseouts-details below (6,059) (6,059) MIN FY 17-18 CA7TAPRIOJECT CLOSE OUTS-BUDGET BALANCE TRANSFER TO CONTINGENCY PRO).# S TOTAL 5941 wnt Piping Replacement 4,951 417 onument Install39842(1 ent Sewerage 32,269 8 r Rrnovrttlon Phase x105 8434 nt Projects (iO.M) 54.37 Sewer Ren+ovotian Phase 5 - - 293 8439 Miner Rd Sewer Repairs 2017 (4170) 5440 Pipe Bursting Contract 27-20 7311 TP Sofrty Enhancement Ph.4 928 7314 Urgent Repairs _ 7,S 79 7319 toboratmy Upgrades&Repair _ 40'41 8227 GD1 Treatment Plant _ _ _ (7,354) -- August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 78 of 177 Page 24 of 35 O&M PROJECTS-EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 06/30/18 PERIOD 09/2018 OM043-Naval Weapons Station Prior years Project expended Expenditure type through 16-17 Jul_'17 Aug.'17 Sept_'17 Oct,'17 Nov.'17 Dec.'17 Jan_'18 Feb.'19 Mar-'IS Apr_'18 May'18 Jun.'18 2017-18 YTD to date Salary&Benefits $ $ 2,258 $ 643 $ 2,852 $ 5,950 $ 1,665 $ 415 $ 193 $ 611 $ 1,165 $ 977 $ - $ 564 $ 17,293 $ 17,293 Technical Services $ $ -- $ 2,031 $ 1,179 $ ,,22,830 $ 15,178 $ 10,941 $ 3,284 $ - $ - $ 7,625 $ - $ 12,101 $ 75,169 $ 75,169 2X58 fi 6 3 ;0 Total $ - $ o $ � ft 4� $ e$: $_ $ OM080 - CoCo Farm(Kiewit Future Farm Proposal) f Prior years Project expended Expenditure type through 16-17 Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec.'17 Jan-'IS Feb.'18 Mar.'18 Apr.'18 May'18 Jun.'18 2017-18 YTD to date Salary&Benefits $ 170,416 $ 4,582 $ 3,123 $ 3,H92 $ 2,954 $ 2,410 $ 1,599 $ 622 S 2,305 $ 220 $ 2,901 $ 9,133 $ 2,671 $ 36,412 $ 206,827 Other Charges $ 73,876 - - 1,120 $ 1,120 $ 74,996 2 $ A► 1 .._ 3'1!3 $ � J�! T061 $ 154 ,$ iLA $ lo612 3►&" ,$ 220 $ gfidL $ 9103 $ 2 W1 $ 37,9312 UtAu 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 Jun.'18 2017-18 YTD to date Salary&Benefits $ $ 2,158 $ 1,830 $ 2,576 $ 1,153 $ 4,339 $ 5,830 $ 5,763 $ 23,648 $ 23,648 other Charges $ $ - $ N\Accounting\GMTEM131\Financials and Closing\2018 Financoals\O&M Protects Activity YTD August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 79 of 177 Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JUNE,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) 16,500,000 19,500,000 (3,000,000) 16,500,000 16,525,107 45.21% 29,410.03 251,384.99 280,795.02 0 926 US Gov't Agency Dscnt 12/07/17 06/08/18 0 1.42 0 5,000,000 (5,000,000) 0 0 0.00% 1,363.38 34,474.11 35,837.49 927 US Gov't Agency Dscnt 12/07/17 06/08/18 0 1.42 0 5,000,000 (5,000,000) 0 0 0.00% 1,363.38 34,474.11 35,837.49 928 US Gov't Agency Dscnt 12/07/17 06/08/18 0 1.42 0 5,000,000 (5,000,000) 0 0 0.00% 1,363.38 34,474.11 35,837.49 929 US Gov't Agency Dscnt 12/07/17 06/08/18 0 1.42 0 5,000,000 (5,000,000) 0 0 0.00% 1,363.38 34,474.11 35,837.49 930 Chevron Comm Paper 06/08/18 09/06/18 67 2.05 4,974,500 0 5,000,000 5,000,000 4,980,900 13.70% 6,516.67 0.00 6,516.67 931 GE Comm Paper 06/08/18 09/06/18 67 2.23 4,972,250 0 5,000,000 5,000,000 4,979,195 13.70% 7,091.67 0.00 7,091.67 932 US Gov't Agency Dscnt 06/08/18 12/05/18 157 2.09 4,949,000 0 5,000,000 5,000,000 4,955,150 13.70% 6,516.67 0.00 6,516.67 933 US Gov't Agency Dscnt 06/08/18 05/25/19 330 2.32 4,956,560 0 5,000,000 5,000,000 4,955,750 13.70% 2,806.53 0.00 2,806.53 20,000,000 (4) 36,352,310 39,500,000 (23,000,000) 36,500,000 36,396,102 100.00% 57,795.09 389,281.43 447,076.52 (3) (5) 5,516.56 115,346.87 120,863.43 63,311.65 504,628.30 567,939.95 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of June,2018 was 1.860%. (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 2.029%. (4) The market value of the portfolio on June 30,2018 was$36,396,102. 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. August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 80 of 177 Page 27 of 36 Page 26 of 35 Central Contra Costa Sanitary DkWct Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) June 2018 Fiscal Period 12/2018 Summarized by Account Report Generated on Aug 6 201 1105 03 AM TOTAL ASSETS Current Assets CAD RECEIVABLE.F AVAD-ALHAMBRA VLY AR $945454 CASH ACCOUNTS CASH 53-909.832 CASH ACCOUNTS;TEMPORARY INVESTMENTS $36.500000 DUE FROM DUE FROM DEBT FUND 50 DUE FROM'DUE FROM RIE SO RECEIVABLE ACCOUNTS ACCOUNTS RECEIVABLE $6,562959 RECEIVABLE ACCOUNTS r ACCRUED INTEREST AIR $0 RECEIVABLE ACCOUNTS d CAD RECEIVABLE $1626781 Current Assets $48,082,025 Net Property,Plant and Equipment FIXED ASSETS.C i P CONSTRU;TION'N PROGRESS S11 Net Property,Plant and Equipment $0 TOTAL ASSETS $48,082,025 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE.SALES TAX PAYABLE (51 779) CURRENT LIAB LITIES ACCOUNTS PAYABLE (S5 788 497p CURRENT LIABILITIES PROJECT RETENTION PAYABLE (5899 868) CURRENT LIABILITIES REFUNDABLE CONST BONDS (5260 8211 DUE TO.;DUE TO DEBT FUND $0 DUE TO,DUE TO RIE 50 LIABILITIES I UNEARNED INTEREST (S124.759) Total Liabilities (;7,075,724) Total Fund Equity EXPENDITURE SUMMARY�TRANSFER TO CIP tS39 504,619) FUND EQUITY AVAILABLE FUND BALANCE $3843.798 FUND EQUITY EXPENDITURE SUMMARY $39504.619 YEAR TO DATE REVENUES-REVENUE SUMMARY (544,850,099) Total Fund Equity ($41,006,302) TOTAL LIABILITIES AND FUND EQUITY ($48,082,025) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 81 of 177 Page 27 of 35 _ h .h Central Contra Costa sanitary District Revenue Report MTC Fund:003-SELF-INSURANCE June 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11:17:34 AM Gatejony MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $80,598 $32,620 -59.5% $727,000 $1,213,070 669% $727,000 ($486,070) 1669% Total Revenue $80,598 $322620 -59.5% $727,000 $1,213,070 66.9'' $727,DOQ ('$486,070) 166;9% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 82 of 177 Page 28 of 35 Central Contra Costa Sanitary District Expense Report- By Department NTD Fund:003-SELF-INSURANCE ,dune 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11:11;59 AM $100,000 Penod Budget '$1�000,000 M YTD Budget Period Actual YTD Actual $80,000 $800,000 $60,000 $600,000 $40,000 $400,000 $20,000 - $200,000 $00 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,136 $861210 ($56,074) $936,500 $788,689 $147,811 Totals $30,138 $86,210 ($56,074) $936,500 $788,689 $147,811 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 83 of 177 Page 29 of 35 Central Contra Costa Sanitary District Expense Report By Department MTD Fund; 003-SELF-INSURANCE June 2018 Fiscal Period 1212018 Report Generated on Aug 6, 2018 11:11:59 AM Department; r w � INSURANCE&OTHER EXP $1.375 $0 $1.375 1000% $591,500 $544,715 $46,785 7.9% $591,500 921% GENERAL&AUTO LIABILITY $28,761 $86,210 ($57,449) ..199 7% $345,000 $245,375 $99,625 28.9% $3451000 71 1% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 ($1,401) $1,401 0.0% $0 00% Total Expenses $30,136 $86,210 ($56,074) -186,1% $936,500 $788,689 $147,811 15.8% $936,500 84.2° Cour Key- 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 84 of 177 Page 30 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS JUNE,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 6,509,891 100.00% 99904.93 779736-92 87t641.85 (3) 6,500,000 6,500,000 0 6,500,000 6,509,891 100-00% 9,904.93 779736.92 87,641.85 (2) 2,421.92 1,402.19 3,824.11 12,326.85 79,139.11 91,465.96 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of June,2018 was 1.854%. (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 1.854%. (4) The market value of the portfolio on June 30,2018 was$6,509,891. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 85 of 177 Page 32 of 36 Page 31 of 35 Central Contra Costa Sanitary Dh&k:t Balance Sheet Fund:003-SELF-INSURANCE June 2018 Fiscal Period 1212018 Summarized by Account Report Generated on Aug 6,2018 11,05"03 AM TOTAL ASSETS Current Assets CASH ACCOUNTS f CASH $669,375 CASH ACCOUNTS I TEMPORARY INVESTMENTS $16,500,000 DUE FROM(DUE FROM WE so RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R SD Current Assets $7,169,375 TOTAL ASSETS $7,169,375 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES ACCOUNTS PAYABLE (57 0981 CURRENT LIABILITIES GASB10 ACTUARIAL RESERVE ($882230) DUE TO+DUE TO RIE so Total Liabilities ($889,328) Total Fund Equity FUND EQUITY jAVAILABLE FUND BALANCE 53015 FUND EQUITY EMPLOYMENT'POLLUTION RISK ($5,000 0001 FUND EQUITY EXPENDITURE SUMMARY $788689 FUND EQUITY r INS PREMS?CLAIMS-LAMUITS ($858 6831 YEAR TO DATE REVENUES REVENUE SUMMARY (31,213 0701 Total Fund Equity ($6,280.047) TOTAL LIABILITIES AND FUND EQUITY (57,169,375) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 86 of 177 Page 32 of 35 Central Contra Costa Sanitary District 'Joan Revenue Report MTD Fund: 004-DEBT SERVICE June 2018 Fiscal Period 1212018 Report Generated on Aug 6,2018 11.17.34 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $48750 $47.708 -2.1% $3.819.099 $3,818-057 00% $3.819.099 $1,042 100 00 L: Total Revenue W,750 $47.708 -2.1% $3,819,M $39818,057 0.0% $318190" $1,042 '100.0% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 87 of 177 Page 33 of 35 Central Contra Costa Sanitary DWCt Expense Report- By Department MTD Fund: 004-DEBT SERVICE June 2018 Fiscal Period 1212018 Report Generated on Aug 6, 2018 11;11,59 AM $50U00 Period Budget $1,400,000 YTD Budget [J Period Actual ❑ YTD Actual $1,200,000 $400,000 $1,000,000 $300,000 $800,000 $ $600,000 $200,000 $400,000 $100,000 $200,000 $t? _ _ $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $404,986 $404,558 $418 $1,231,722 $11230,680 $1,042 Totals $404,988 $4049568 $418 $1,231,722 $1,230,880 $1,042 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 88 of 177 Page 34 of 35 ;r -M Central Contra Costa Sanitary District Expense Report - By Department MTD Fund. 004-DEBT SERVICE June 2018 Fiscal Period 12/2018 Report Generated on Aug 6,2018 11:11.59 AM Department: INTEREST EXPENSE $404,986 $404,568 $418 0.1% $1,231,722 $1,230,680 $1,042 01% $1,231,722 999% Total Expenses $404,985 5404,568 $418 0.1% $1,231,722 $1,230,680 $1,042 0.1% $1,231,722 99.9% Total Expenses $9,417,170 59,136,947 $280.223 3.0% $91,881,809 $86,860,754 $5,021,055 5.5% $911881,909 94.5% Color Key: 0 to 10`'' over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 89 of 177 Page 36 of 36 Page 35 of 35 `` Central Contra Costa Sanftary Di Balance Sheet Fund:004-DEBT SERVICE June 2018 Fiscal Period 1212018 Summarized by Account Report Generated on Aug 6.2018 11 D5.03 AM TOTAL ASSETS Current Assets DUE FROM DUE FROM RIE $C. DUE FROM DUE FROM S,C $0 L T DEBT ACCOUNTING DEPOSIT WITRUSTEE-RESERVE $4856,450 L T DEBT ACCOUNTING r REVENUE BOND RESERVE CASH $a RECEIVABLE ACCOUNTS ACCRUED INTEREST A/R S99,384 Current Assets $4,955,834 TOTAL ASSETS $4,955,834 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES-RECYCLED WATER LOAN 5Q DUE TO;DUE TO R1E 5p DUE TO DUE TO SIC So L T DEBT ACCOUNTING BOND ACR INTEREST PAYABLE (5534 330) L T DEBT ACCOUNTING BONDS PAYABLE ($29,095 000) Total Liabilities (i29,629,330) Total Fund Equity FUND EQUITY 1 AVAILABLE FUND BALANCE S27 260 8, FUND EQUITY I EXPENDITURE SUMMARY $1230 680 YEAR TO DATE REVENUES REVENUE SUMMARY {53.818 05"! Total Fund Equity $24,673,496 TOTAL LIABILITIES AND FUND EQUITY ($4,955,834) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 90 of 177