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HomeMy WebLinkAbout04.d. Review July 2018 Financial Statements and Investment Reports Page 1 of 35 Item 4.d. 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 JULY 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. July 2018 Financial Statements and Investment Reports August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 91 of 177 Page 1 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT August 13, 2018 TO: THE BOARD OF DIRECTORS VIA- CHRIS THOMAS FROM: JAMIE KING$i SUBJECT: O&M Variance Analysis The following are brief year--to-date variance explanations through period ending July, 2018, YTD YTD Favl(Unfav) o & M Revenues: Budgeted Actual Variance Explanation Includes a refund of$142K for fiscal years 2014 through 2018 for a sewer Total 278,980 207,113 (71,867) service charge settlement for Essex- 0 & M Expenses(variances 900K): Total Labor Charges 41369,902 41299,669 70,233 Expenses are typically lower in the beginning of the year. Some positions budgeted for in July are filled later in the fiscal year resulting in savings. Repairs & Maintenance 3941152 2351910 1581242 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. All other 430741156 3,7031159 3701997 Minor variances for multiple account categories Total 81838,210 812381738 599,472 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 92 of 177 Page 2 of 34 Aga Central Contra Costa Sanitary DWdct Revenue Report MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 112019 Report Generated on Aug 13, 2018 2.38:08 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% $14.800.000 $14,800,000 00% HHW $8,000 $7,202 -10.0% $8.000 $7,202 -100% $929,000 $921,798 08% Sewer Service Charges {$33,084) ($83,589) 152.7% ($33.084) ($83,589) 152.7% $67,073,732 $67,157,321 -0.1% Other $304,064 $283,500 -68% $304,064 $283,500 -68% $4,123,000 $3,839,500 6.9% Total Revenue $278,9$ $207,113 -25.8% $278,,!980 $247,113 -25.8% #925.,732 $86,7181819 0.2% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 93 of 177 Page 3 of 34 Centrail Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 0112019 Report Generated on Aug 13,2018 3:59:31 PM $9.000,000.00 � �� Budget $8,838,210 Actual $81000,000.00 $8,238,746 $7,000,000 00 $6,000,000 00 $5,000,000 00- $4.000,000.00- $3,000,000 00- $2.000.000-00- $1.000,000m 20000,000.00-$1,000,000.00 -° $0.00 Jul[1]2018 Fiscal Periods August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 94 of 177 Page 4 of 34 Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 0112019 Report Generated on Aug 13, 2018 3:5931 PM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,964,217 $2,886,328 $77,889 2.6 114 $2,964,217 $2.886.328 $77,889 2.6°!0 $35,571,037 8.1°/0 EMPLOYEE BENEFITS $1737,321 $1 r686.886 $50,435 2.9% $1,737,321 $1,686,886 $50,435 2.9% $201993.695 80% CAPITALIZED ADM OVERHEAD ($331,636) ($273,537) ($58,099) 175% ($331,636) ($273,537) ($58,099) 17.5% ($3,979,723) 6.9% DIRECTOR FEES&EXPENSES $14,041 $10,718 $3,323 23,7% $14,041 $10,718 $3,323 23.7% $168,494 6.4% CHEMICALS $100,914 $59,910 $41,004 406% $100.914 $59,910 $41,004 406% $1,459,000 4.1% UTILITIES $113.424 $44,974 $68,450 603% $113.424 $44.974 $68,450 603% $4,142,550 1.1% REPAIRS&MAINTENANCE $394.152 $235,908 $158,244 40.1% $394,152 $235908 $158,244 401% $5,414,644 44% HAULING&DISPOSAL $53,867 $40,712 $13,155 244% $53,867 $40,712 $13,155 244% $1,125,475 36% PROFESSIONAL&LEGAL SERV $49.435 $22.768 $26,667 539% $49,435 $22,768 $26,667 53.9% $8451300 2,7% OUTSIDE SERVICES $220,586 $133.956 $86,730 393% $220.686 $133.956 $86,730 39.3% $3,510,822 38% SELF-INSURANCE EXPENSE $779,500 $779,500 $0 00% $779,500 $779.500 $0 00% $779,500 1000% MATERIALS&SUPPLIES $148,642 $59,869 $88,773 597% $148,642 $59,869 $88,773 59.7°/0 $2,108,126 2.8% OTHER EXPENSES $117,491 $53;221 $64,270 547% $117,491 $53.221 $64,270 54711/a $2,777,258 19% UNFUNDED LIABILITIES $2,476,156 $2.497,532 ($21,376) -0 9% $2.476.156 $2,497:532 ($21.376) -0 9% $14.803,278 169% Total Expenses $8,838,210 $8,238,745 $599,464 6.8% $8,838,210 $8,238,746 $599,464 6.8% $891720,456 9.2% Color Key- 0 to 10%over budget > 10°Ia over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 95 of 177 Page 5 of 34 Central contra costa sanitary Dict Expense Report-By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 0112019 Report Generated on Aug 13, 2018 3:58:13 PM $5,000,000 Period Budget $5,000,000 YTD Budget Period Actual 0 YTD Actual $4,000.000 $4.000,000 $1000,000 $3,000.000 I $2,000.000 ' $2,000,000 $1,000,000 $1,000,000 M i $0 _ _ $0 vs P G oy Q 95 F� Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $411621436 $3,874,832 $287,604 $4,162.436 $3.874,832 $287,604 ENGINEERING $1,365,465 $174171102 ($51,637) $1,365,465 $1,417,102 ($51,637) COLLECTION SYSTEM OPS. $1,052,947 $992,005 $60,942 $1,052,947 $992,005 $60,942 PLANT OPERATIONS $1,954,977 $1,717,130 $237,847 $1,954,977 $11717,130 $237,847 PUMP STATIONS $1851672 $156,009 $29,663 $185,672 $1561009 $29,663 RECYCLED WATER $1161713 $81,668 $35,045 $116,713 $811668 $35,045 Totals $8,838,210 $8,2389746 $5999454 $89838,210 $89238,746 $599,484 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 96 of 177 Page 6 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 0112019 Report Generated on Aug 13,2018 3:58:13 PM Department: ADMINISTRATION SALARIES&WAGES $611,365 $509,036 $102,329 167% $611,365 $509,036 $102,329 16.7% $7,336,515 6.9% EMPLOYEE BENEFITS $703,688 $617,958 $85,730 122% $703,688 $617,958 $85,730 12.2% $8,588,771 7.2% CAPITALIZED ADM OVERHEAD ($4,147) ($2.022) {$2,125} 512% ($4,147) ($2.022) ($2,125) 51.2% ($49,764) 4.1% DIRECTOR FEES&EXPENSES $14,041 $10,718 $3,323 237% $14,041 $10,718 $3,323 23.7% $168,494 6.4% UTILITIES $10,816 $10,420 $396 37% $10,816 $10,420 $396 3.7% $1291800 8.0% REPAIRS&MAINTENANCE $135,812 $113,245 $22,567 166% $135,812 $113,245 $22,567 16.6% $1,132,390 100% PROFESSIONAL&LEGAL SERV $33,105 $22.768 $10,.337 31.2% $33,105 $22,768 $101337 31.2% $649,300 3.5% OUTSIDE SERVICES $78,231 $50,433 $27,798 355% $78,231 $50,433 $27,798 355% $1,647,300 31% SELF-INSURANCE EXPENSE $779.500 $779,500 $0 0.0% $779,500 $779.500 $0 00% $779.500 1000% MATERIALS&SUPPLIES $16.329 $101 $16,228 994% $16,329 $101 $16,228 994% $196,025 01% OTHER EXPENSES $24;527 $9,855 $14,672 598% $24.527 $9.855 $14.672 59.8% $960,040 10% UNFUNDED LIABILITIES $1,759,169 $1,752,819 $6,350 04% $1,759,169 $1,752,819 $6,350 ❑4% $6,199,286 283% ADMINISTRATION Total Expenses $41162,436 $3,874.832 $287.504 6.9% $4.1621436 $3,874,832 $287,504 6.9% $27,737,657 14.0% Color Key: 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 97 of 177 Page 7 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 0112019 Report Generated on Aug 13, 2018 3:58 13 PM Department: ENGINEERING SALARIES&WAGES $833,166 $903,841 ($70,675) -85°r $833,166 $903,841 ($70,675) -85% $9,998,042 9.0°/0 EMPLOYEE BENEFITS $329,253 $362.983 ($33,730) -102% $329,253 $362.983 ($33,730)= $3,951,391 9.2°I0 CAPITALIZED ADM OVERHEAD ($296,790) ($249.252) ($47,538) 160% ($296,790) ($249.252) ($47,538) 16.0% ($3,561,499) 7.0% UTILITIES $14.432 $4,241 $10,191 706% $14,432 $4,241 $10,191 70.6% $173,200 2.4% REPAIRS&MAINTENANCE $14.281 $7,261 $7,020 49.2% $14.281 $7,261 $7,020 49.2% $171,400 4.2% HAULING&DISPOSAL $4.867 $5,189 ($322) -66% $4.867 $5,1890 ($322) -66-% $538,425 1. /0D PROFESSIONAL&LEGAL SERV $14,248 $0 $14,248 1000% $14,248 $0 $14,248 100 0°/a $171,000 00% OUTSIDE SERVICES $105.681 $57.381 $48.300 457% $105.681 $57.381 $48,300 45.70/0 $1,270,142 4.5% MATERIALS&SUPPLIES $32.915 $12,458 $20,457 62.2% $32,915 $12,458 $20,457 62.2% $395,050 3.2% OTHER EXPENSES $49..962 $29,915 $20,047 401% $49,962 $29,915 $20,047 401% $764,812 39% UNFUNDED LIABILITIES $263.450 $283,086 ($19.636) -75% $263.450 $283.086 {$19,636} -7.5% $3,161,443 9.0% ENGINEERING Total Expenses $1,365,465 $1,417,102 ($51,637) -3.8% $1.365,465 $1,417,102 ($51*637) -3.8% $17.033,406 8.3% Color Key- 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 98 of 177 Page 8 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 0112019 Report Generated on Aug 13,2018 3.58.13 PM Department: COLLECTION SYSTEM GPS. SALARIES&WAGES $522.693 $506.641 $16.052 31% $522,693 $5061641 $16,052 3.1% $6,272,384 81% EMPLOYEE BENEFITS $255,254 $253,402 $1.852 07% $255.254 $253,402 $1,852 0.7% $3,063,394 83% CAPITALIZED ADM OVERHEAD ($2,676) ($2,421) ($255) 9.5°/0 ° 0 ($2:676) ($2.421) ($255) 9. /°5 x$32,120) 7 5/° UTILITIES $12.115 $10.399 $1,716 14.2% $12,115 $10.399 $1,716 14.2% $145,400 7.2% REPAIRS&MAINTENANCE $24,374 $4.532 $19.842 814% $24,374 $4,532 $191842 81.4% $1,474,504 03% HAULING&DISPOSAL $10.916 $7.195 $3.721 341% $10916 $7.195 $3.721 341% $131.000 55% PROFESSIONAL&LEGAL SERV $625 $0 $625 1000% $625 $0 $625 1000% $7,500 00% OUTSIDE SERVICES $4.972 $19.648 ($14676)) -2952°/° $4:972 $19,648 ($14,676)= $59:680 32.9°/0 MATERIALS&SUPPLIES $46.074 $16.666 $29.408 638% $46.074 $16.666 $29,408 63.8% $756,951 2.2% OTHER EXPENSES $16,695 $13.451 $3,244 19.4% $16-695 $13.451 $3.244 194% $138,445 97% UNFUNDED LIABILITIES $161,905 $162.492 {$587} -04% $161,905 $162,492 ($587) -04% $1,942,922 84% COLLECTION SYSTEM OPS.Totat $1,052,947 $992.005 $60.942 5.8% $1,052,947 $992.005 $60.942 5.8% $13.960,460 7.1% Expenses Color Key, 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 99 of 177 Page 9 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE{O&M} July 2018 Fiscal Period 0112019 Report Generated on Aug 13, 2018 3.58-13 PM Department: PLANT OPERATIONS a '• as a '- as �• as � r � w SALARIES&WAGES $869,326 $846.718 $22,608 26% $869.326 $846.718 $22,608 2.6% $10,432,017 8.1% EMPLOYEE BENEFITS $380,506 $391,458 ($10,952) -2.9% $380.506 $391.458 ° 0 ($10,952} -2.9�� $4,5fifi,639 8, /° fi CAPITALIZED ADM OVERHEAD [$28,023] ($19,842) ($8,181) 292% ($28,023) ($19,842) ($8,181) 29.2% ($336,340) 59% CHEMICALS $93.915 $51,614 $42,301 450% $93,915 $51,614 $42.301 450% $1,125,000 46% UTILITIES $56.466 $15.516 $40.950 725% $56,466 $15.516 $40,950 7250/6 $3,002,600 05% REPAIRS&MAINTENANCE $186.609 $97,862 $88.747 476% $186.609 $97,862 $88.747 476% $2,239,400 4.4% HAULING&DISPOSAL $37351 $27.606 $9.745 26.1% $37.351 $27,606 $9,745 261% $448,250 6.2% PROFESSIONAL&LEGAL SERV $291 $D $291 1000% $291 $0 $291 1000% $3,500 00% OUTSIDE SERVICES $19.912 $2,984 $16,928 850% $19,912 $2,984 $16,928 85 D°a $239,000 1.2°/0 MATERIALS&SUPPLIES $48,871 $30,331 $18.540 379% $48,871 $30,331 $181540 379% $706,600 43% OTHER EXPENSES $20,534 $0 $20,534 1000% $20,534 $0 $20,534 1000% $844.615 00% UNFUNDED LIABILITIES $269.219 $272,883 ($3,664) -14% $269,219 $272,883 ($3,664) -14% $3,230,674 8.4% PLANT OPERATIONS Total Expenses $1,954,977 $1,717,130 $237,847 121% $1,954,977 $1,717,130 $237,847 12.2% $26,501,955 6.5% Color Key: 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 100 of 177 Page 10 of 34 h) hiln I.1 Central Contra Costa Sanitary DistdCt Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13,2018 3.88:13 PM Department: PUMP STATIONS W 11111111111111111:=6 1 0111 11 r SALARIES&WAGES $80,539 $82,743 ($2.204) -27% $80,539 $82743 ($2.204) n �$2,204� -27�o $9fis,479 8 fi Io EMPLOYEE BENEFITS $33186 $36,006 ($2.820) -85% $33,186 $36.006 ($2,820) -8 59/a $398,256 9.0% CAPITALIZED ADM OVERHEAD $0 $0 $0 00% $0 $0 $0 0.0% $0 00% CHEMICALS $0 $0 $0 00% $0 $0 $0 0.0% $250,000 00% UTILITIES $5,012 $4,398 $614 123% $5,012 $4,398 $614 123% $516,550 0.9% REPAIRS&MAINTENANCE $30,661 $2,065 $28,596 933% $30,651 $2,065 $28,596 933% $367,950 06% HAULING&DISPOSAL $733 $722 $11 15% $733 $722 $11 15% $8,800 8.2% OUTSIDE SERVICES $6,683 $3,510 $3173 475% $6.683 $3,510 $3,173 47.5% $80,200 44% MATERIALS&SUPPLIES $3,466 $313 $3,153 910% $3.466 $313 $3,153 91 0% $41.600 08% OTHER EXPENSES $2,979 $0 $2,979 1000% $2.979 $0 $2,979 1000% $35,796 0,0% UNFUNDED LIABILITIES $22,413 $26,252 ($3,839) -171% $22,413 $26,252 ($3,839)= $268,953 98% PUMP STATIONS Total Expenses $185,672 $156,009 $29,663 16.0% 5185..572 $156,009 $29,663 16.00/, $2,934,584 5,3% Color Key, 0 to 101/%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 101 of 177 Page 11 of 34 Ada Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 0112019 Report Generated on Aug 13.2018 3.58 13 PM Department: RECYCLED WATER ■ ' ■ : ■ ■■ ' ' fell: • SALARIES&WAGES $47,128 $37,349 $9,779 208% $47,128 $37.349 $9,779 20.8% $565,600 66% EMPLOYEE BENEFITS $35,434 $25,080 $10,354 29.2% $35,434 $25,080 $10,354 29.2% $425,244 59% CHEMICALS $fi,999 $8,296 {$1,297) -18 5% $fi,999 $8,29fi a x$1,297) $84,000 9. /09 UTILITIES $14,583 $0 $14,583 100.0% $14,583 $0 $14,583 100.0% $175,000 00% REPAIRS&MAINTENANCE $2.415 $10,944 ($8.529) -3531% $2,415 $10.944 {$8,529}= $29,000 377% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $1 166 $0 $1,166 100.0% $141000 00% OUTSIDE SERVICES $5,207 $0 $5,207 1000% $5,207 $0 $5,207 1000% $214,540 0.0% MATERIALS&SUPPLIES $987 $0 $987 100.0% $987 $0 $987 1000% $11,900 00% OTHER EXPENSES $2,794 $0 $2,794 1000% $2,794 $0 $2,794 1000% $33,550 0.0% RECYCLED WATER Total Expenses $116,713 $81,668 $35,045 30.0% $116,713 $81.668 $35,045 30-0% $1.552,794 5.3% Color Key: 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 102 of 177 Page 12 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS JULY,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.Q.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) 19,000,000 29,000,000 (10,000,000) 19,000,000 18,9649411 100.00% 43,620.16 0.00 43,620.16 RE01 GE CP 04/26/18 07125/18 0 2.300% 0 21500,000 (21500,000) 0 0 0.00° 31816.67 0.00 3,816.67 RE02 US Gov't FHLB 04126/18 07/25118 0 1.877% 0 59000,000 (51000,000) 0 0 0.00% 6,143.33 0.00 6,143.33 RE03 MUFG CP 04/27/18 07127/18 0 2.313% 0 21500,000 (2,500,000) 0 0 0.00°► 4,152.78 0.00 4,152.78 RE04 US Gov't FHLB 04/27/18 07118/18 0 1.817% 0 4,000,000 (4,000,000) 0 0 0.00% 31418.89 0.00 3,418.89 0 (3) 19,000,000 43,000,000 (24,0009000) 19,000,000 18,964,411 100.00% 61,151.83 0.00 61,151.83 (2) 0.00 61,151.83 0.00 61,151.83 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of July,2018 was 1.944°/o. (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 1.973%. (4) The market value of the portfolio on July 31,2018 was$18,964,411. (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 103 of 177 Page 14 of 35 Page 13 of 34 J° Central Contra Costa Sanitary District pwW1 I:rlg and sole, 01 Balance Sheet Fund:001-RUNNING EXPENSE(O&M) July 2098 Fiscal Period 112019 Summarized by Account Report Generated on Aug 13 2018 2 35 30 PM TOTAL ASSETS Current Assets CASH ACCOUNTS'CASH $1 601 974 CASH ACCOUNTS r PAYROLL CLEARING $20,000 CASH ACCOUNTS+PETTY CASH $3400 CASH ACCOUNTS f TEMPORARY rNVESTMENTS $19 000 000 DEFERRED OUTFLOWS-DEFERRED OUTFLOWS-GASB 68 $29 078 203 DUE FROM I DUE FROM SIC $665638 INVENTORY r SUPPLIES&MATERIAL INV $2 235 237 PREPAID ACCOUNTS PREPAID CAFETERIA PLAN $46.104 PREPAID ACCOUNTS r PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS PREPA;D EXPENSES $1016831 PREPAID ACCOUNTS r PREPAID INSURANCE $11467 PREPAID ACCOUNTS.,PREPAID RETIREMENT $18 521 357 RECEIVABLE ACCOUNTS.ArR-SSC D RECT BILL $1513 RECEIVABLE ACCOUNTS'ACCOUNTS RECE.VABLE $16 351 663 RECEIVABLE ACCOUNTS,ACCOUNTS RECEIVABLE-COBRA $1 837 RECEIVABLE ACCOUNTS;ACCRUED INTEREST AIR S43620 RECEIVABLE ACCOUNTS'COMPUTER PURCHASE PROGRAM $9422 RECEIVABLE ACCOUNTS DEPOSITS TO BANK ESCROW $100 640 RECEIVABLE ACCOUNTS:OVERTIME iNSPECTiCN AIR $3,181 Current Assets $88,712,659 Net Property.Plant and Equipment CONTRIBUTED FIXED ASSETS ACC DEPR-CONTRIB ASSETS ($61 491 4891 CONTRIBUTED FIXED ASSETS,CONTRIBUTED SEWER LINES $159 795 333 FIXED ASSETS-C I P;CONSTRUCTrON:N PROGRESS $35 820 635 FIXED ASSETS I ACC DEPR-BUILDINGS ($14 154 6611 FIXED ASSETS I ACC DEPR-FURN&EQUIP ($9 236 015} FIXED ASSETS/ACC DEPR-OUTFALL 1$3 768 3761 FIXED ASSETS 1 ACC DEPR-PUMPING STATIONS 1535 288 443; FIXED ASSETS 1 ACC DEPR-SEWAGE COL SYS 1173 525,809), FIXED ASSETS 1 ACC DEPR-TREATMENT PLANT M28 809.775) FIXED ASSETS I ACC DEPR-VEHICLES x$5,217 732 FIXED ASSETS I ACCUM DEPRC-RECY WATER I$9 680 32$ FIXED ASSETS 1 BUILDINGS $44.238 508 FIXED ASSETS 1 FURNITURE&EQUIPMENT $13.841 424 FIXED ASSETS 1 INTANGIBLE ASSETS $4 949 507 FIXED ASSETS I LAND $17 320 570 FIXED ASSETS r OUTFALL SEWERS $11 371 574 FIXED ASSETS/PUMPING STATIONS 557,327,020 FIXED ASSETS 1 RECY WATER INFRASTRUCTURE $20.292.366 FIXED ASSETS 1 SEWAGE COLLECTION FAC'L $379.247 498 FIXED ASSETS/TREATMENT PLANT $341 675 108 FIXED ASSETS 1 VEHICLES $7,695,424 Net Property,Plant and Equipment $652,402,342 TOTAL ASSETS $741,113,041 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE r SALES TAX PAYABLE ($2 4641 CURRENT LIABILITIES ACCOUNTS PAYABLE ($779.417) CURRENT LIABILITIES ACCRUED COMPENSATED ABS (54.602 337 CURRENT LIABILITIES ACCRUED WAGES PAYABLE (51.198.082 CURRENT LIABILITIES CAFETERIA PLAN PAYABLE (534,637) CURRENT LIABILITIES COMMUTER PLAN PAYABLE ($5211 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 104 of 177 Page 15 of 35 Page 14 of 34 ,&No!Central Contra Costa Sanitary DWct Balance Sheet Fund:009-RUNNING EXPENSE(O&M) July 2018 Fiscal Period 112019 Summarized by Account Report Generated on Aug 13.2018 2 35 30 PM CURRENT LIABILITIES MISC DEPOSITSILIABILITIES ($114931) CURRENT LIABILITIES a OTHER PAYROLL WITHHOLDING ($4385) CURRENT LIABILITIES REFUNDABLE DEPOSITS (540.080) CURRENT LIABILITIES I RETIREMENT CONTRIB WIH ($1718380) CURRENT LIABILITIES.WORKERS'COMP INS PAYABLE $394932 DUE TO 1 DUE TO SIC ($12960) DUE TO 1 DUE TO SII (3779 500) LIABILITIES-LONG TERM I DEFERRED INFLOWS-GASB 68 (516 051.905) LIABILITIES-LONG TERM I NET PENSION L1AB-GASB 68 ($87 847 116) LIABILITIES-LONG TERM I POST EMP BENEFIT-PENSI ON $5359,000 MEDICAL LIABILITIES!DELTA DENTAL ($18) MEDICAL LIABILITIES r DISABILITY INS ($179) MEDICAL LIABILITIES'HEALTH NET ($8778) MEDICAL LIABILITIES r KAISER PERMANENTS ($2143) MEDICAL LIABIL-TIES'LIFE INS ($66) MEDICAL LIABILITIES OCCUPATIONAL HEALTH $2027 MEDICAL LIABILITIES-POST EMP BENEFIT-OPEB ($672.575) REIMBURSEMENT FEES ($54466) Total Liabilities (;108,168,9791 Total Fund Equity FUND EQUJY a AVAILABLE FUND BALANCE ($38 409 231j FUND EQUITY CAPITAL COST SHARING 15115 056 482) FUND EQUITY?CONTR BUTED SEWER LINES f$159 795 333) FUND EQUITY I EXPENDITURE SUMMARY $8 238 746 FUND EQUITY GENERAL FIXED ASSET GROUP f$252 415 3311 FUND EQUITY 1 STATE&FED CAPITAL GRANT [575 301.279) YEAR TO DATE REVENUES-REVENUE SUMMARY ($207 113r Total Fund Equity ($632,946.022) TOTAL LIABILITIES AND FUND EQUITY ($741,115,001) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 105 of 177 Page 15 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT August 13, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS C9� FROM: JAMIE KINGi)�Cj SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending July, 2018: YTD YTD Favl(Unfav) 51C Revenues: Budgeted Actual Variance Explanation Facilities Capacity Fees lower than budgeted for July, Total 625,581 318,785 (306,796) 2018. FY YTD FY S/C Expenses: Budget* Actual Remaining % t Total 52,287,827 11600,939 50,686,888 " Includes 17118 carry-aver($6 968.827) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 106 of 177 Page 16 of 34 Central Contra Costa sanitary DWdCt Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) July 2018 Fiscal Period 112019 Report Generated on Aug 13, 2018 2 38 08 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 00% $0 $0 00% $7.150.000 $7.150.000 ❑0% Sewer Service Charges $0 ($34.809) 00% $0 ($34.809) 00% $27.92U68 $27.961.077 -0.1% Other $625.581 $3531594 -43.5% $625,581 $353.594 -43.5% $20.813.000 $20.459.406 1.7% Total Revenue $625,581 $318,785 -49.0'' 0251581 $318,785 -49.0 $551889,268 $Wj670.483 0.6% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 107 of 177 Page 17 of 34 Sewer Fund (Capital) Spending FY $1,650,000 18-19 $1,600,000 $1,600,939 $1,550,00❑ $1,500,000 $1450 000 $1,426,829 $1,400,000 $1,350,000 $1,300,000 July �Projected* -Actual Er Projected* $ 1,p426,829 Actual 1,600,939 *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 108 of 177 Page 18 of 34 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING " � I CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2018 PERIOD 1/2019 F , .A B C(A-B) D E F(C+D+E) G PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROJ '` BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN ]REMAINING BUDGET' NO PROJECT TITLE PYS(THRU FYE 17-18)-1 1PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 201&19 FY 2018-19 TYPE CS Collection System $ 29,409,427 30,841,697 (1,432,280) 19,347,000 - 17,914,720 1,202,978 16,711,750 TYPE TP Treatment Plant 32,746,274 26,758,622 5,987,652 16,865,000 - 22,852,652 260,941 22,591,710 " TYPE GI General Improvements 9,024,737 7,225,141 1,799,596 4,750,000 - 6,549,596 105,770 6,443,825 TYPE RW Recycled Water 982,894 1,769,035 613,859 20857,000 3,470,859 31,250 3,439,609 CIB Contingency - 1,500,000 - 11500,000 - 1,500,000 TOTAL DISTRICT $ 72,163,322 $ 66,594,495 $ 6,968,927 $ 45,319,000 $ $ 52,287,827 $ 1,6001939 $ 50;686,894 N:/Accounting\CMTEMP1\Financials and Closing\2019 Financials1Capital Project report-FY 18 19 July 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 109 of 177 Page 19 of 34 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ " ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2018 PERIOD 1/2019 A 8 CjLA-B] D .._.__.._ F(C+D+E) G H. �. PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PRO] BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES _ SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TY,F!JE ,Callao r. 5991 PH Sewer Renovation Phase 2 460,000 277,761 182,239 I -_ 182,739 182,239 6602 South Jackson CAD 411,290 391,290 20,040 - 20,000 - 20,000 6603 North Jackson CAD 400,000 - 400,004 - 400,000 400,000 8249 CSO Dump Pad Modifications 60,000 - 60,000 - -_ 60,044 60,000 *8412 PH Grayson Creek Trunk 15,100,000 15,061,359 38,641 I 38,641 38,641 8419 Collection System Planning LT 885,000 884,387 613 100,000 100,613 15,544 85,069 *8430 Lafayette Sewer Renovation Phase 11 , 4,319,000 4,289,317 29,683 - 29,683 938 28,745 8433 S.Orinda Sewer Renovation Phase 6 1,962,127 3,066,717 (1,104,590) 2,758,873 1,654,283 695,281 959,002 8435 WC Sewer Renovation Phase 12 1,450,000 2,891,122 (1,441,122) 3,100,000 1,658,878 62,911 1,595,967 8436 Moraga/Crossroads PS Project 1,300,000 1,138,016 161,984 2,697,000 2,858,984 16,343 2,842,641 8441 CIPP Contract 17-20 300,000 80,247 219,753 100,000 319,753 3,152 316,601 8442 PS Equipment Piping Replacement PH2 36,000 36,000, 25,000 51,000 61,004 8443 LG Diameter Pipe line Inspection 200,000 5,793 194,207 50,000 244,207 244,207 8444 Force Main Inspection Program 75,040 75,000 50,000 125,000 125,000 8445 N.Orinda Sewer Renovation 636,000 768,680 (132,680) 3,731,000 3,598,320 305,938 3,292,382 8446 Lafayette Sewer Renovation Phase 12 636,000 1,216,107 ' (580,107) 3,397,600 2,817,493 93,935 2,723,558 8447 Pump Station Security Improvement 131,000 131,000 25,000 156,000 , - 156,000 8448 Manhole Modifications 400,000 375,370 24,630 300,000 324,630 ^ 324,630 8449 Collection System Modeling Support 100,000 56,761 43,239 100,000 143,239 143,239 8450 Development Sewerage Support 400,000 240,770 159,230 250,000` 409,230 8,936 400,294 r 8451 C.S.Sewer Renovation 50,000 i _ 50,000 f 2,612,527 2,662,527 9 2,662,527 TBD Pump Station Upgrades-Ph.2 _ 50,040 50,000 50,0130 *8453 Willows Sewer Repair 98,000 98,000 lRounding 8 `Total FY 2D-.8-19 C5 Amount $ 29,409,417 T 30,84i3O_7 (1432,280) -19;347oQ - :17t914,,720 1t2Q2,978 26.711750 Italic Projects open but not in CIB for 18119 N-\Accounting\GMTEMP1\Financials and Closing/2019 Financials/Capital Project report FY 18 19 July 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 110 of 177 Page 20 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2018 PERIOD 1/2019 I B C(A-P) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 1018-19 BUDGET APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE TP T reatMent.Plant 7291 Pump&Blower Bldg.Seismic Upgrade 6,692,000 6,638,700 53,300 53,300 2,628 50,672 7292 Switchgear Refurbishment-Ph.2 770,000 433,911 336,089 200,000 - 536,089 536,089 7304 Instr&Controls PLC Upgrade 575,000 397,606 177,394 110,000 287,394 136 287,258 7315 Applied Research and Innovations 557,274 251,302 305,972 300,000 605,972 461 605,511 7317 Plant Control System Network Upgrades 330,000 234,234 95,766 100,000 195,766 195,766 7320 Plant Energy Optimization 1,094,000 1,063,448 30,552 i 30,552 758 i 29,794 7322 N Fire Protection System Ph.2 1,406,000 1,014,803 391,197 - 391,197 10,859 380,338 7326 Equipment Replacement FY 15-FY 24 1,166,000 748,217 417,783 250,000 667,783 5,882 661,901 7327 Headwork's Screening Upgrade 8,144,000 7,845,455 298,545 76,000 374,545 37,099 337,446 7328 Influent Pump Electrical improvements 100,000 757 99,243 510,000 609,243 - 609,243 7329 MHF Burner Upgrade 220,000 156,933 63,067 - 63,067 - 63,067 7330 Piping Renovation Phase 9 2,566,000 513,944 2,052,056 614,000 2,666,056 27,278 2,638,778 7339 T.Plant Control System 1/0 Replacement 470,000 605,231 (135,231) 900,000 764,769 16,482 748,287 7341 WC/Grayson Creek levee Rehab 1.00,000 100,000 - 100,000 - 100,000 7348 Solids Handling Facility Improvements 4,975,000 4,516,007 458,993 5,715,000 - 6,173,993 49,006 6,124,987 7349 Aeration&Energy Upgrade 300,000 35,539 264,461 1,200,000 - 1,464,461 19,192 1,445,269 r 7351 Mechanical&Concrete Renovation 1,300,000 1,254,155 45,845 3,000,000 3,045,845 34,132 3,011,713 7352 UV Disinfection Upgrades - - - 500,000 - 500,000 500,000 7353 Outfall Improvements Ph.7 - 400,000 404,000 _! 400,000 7354 TP Security Improvements 87,000 2,995 84,005 50,000 134,005 44B 133,557 7355 Odor Control Upgrade Ph.1 44,000 44,000 200,000 244,000 244,000 7357 Plant Wide Instrumentation Upgrade 100,000 27,288 72,712 190,000 262,712 262,712 7358 Innovation Bioenergy Demo 300,000 261,182 38,818 - 38,818 - 38,818 7359 Solid%Conditioning Bldg.roof replacement 500,000 189,377 310,623 800,000 1,110,623 13,370 1,097,253 7360 Existing Plant Facility Drawing 100,000 83,040 16,960 100,000 116,960 5,456 A 111,504 7362 POB Seismic Upgrades 400,000 1.35,591 264,409 1,100,000 1,364,409 10,539 i 1,353,870 7363 Treatment Plant Planning 450,000 348,907 101,093 450,004 551,093 27,215 5230878 7364 :TP Safety Enhancement Ph.5 - - 100,000 1001000 - 1001000 Rounding (1) T' al_FY 2617--18 TP Amount $ 32,746x274 26"758"622 5,887"652 161865"000 - 22,852,652 260"941 22A91t710 *Italic I Projects open but not in CIB for 18/1-9 N:/Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report,FY 18 19 July 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 111 of 177 Page 21 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2018 PERIOD 1/2019 A B C(A-B) D E F{C+D+E} G H(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROJ JBUDGETS _ EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 1=Y 2018-19 FY 2018-19 TNPE-61 General Improvements 8207 General Security and Access 194,616 121,661 72,955 500,000 - 572,955 ' � 572,955 8230 Capital Legal Services 158,665 132,070 26,595 20,000 46,595 - 46,595 8236 District Easements 208,047 164,616, 43,431 50,000 - -_ 93,431 1,467 91,964 8238 Asset Management 2,969,185 2,790,236 178,949 400,000 _ - 578,949 27,118 551,831 8240 IT Development 2,188,794 2,187,431 1,363 1,750,000 - 1,751,363 i 12,424 1,738,939 8243 Server Room Relocation 955,430 515,656 439,774 880,000 1,319,774 23,130 1,296,644 8247 Property&Building Improvements 400,000 178,767 221,233 300,000 , -; 521,233 34,153 487,080 8248 Cyber Security 75,000 - 75,000 - 75,000, - 75,000 8516 District Equipment Acquisition 676,000 590,745 85,255 200,000 285,255 285,255 8517 Vehicle Replacement Program 1,199,000 603,959595,041 650,000 1,245,041 - 1,245,041 9999 Capital Project Clearing(Accounting Use Only)" - (60,000) 60,000 - 60,000 7,478 52,522 Rounding Total FY 2017-18 Ql Amount $ 9,024,737 7,225,141 47991596 4..750,000 6,549,596 105,770 6.443,825 N:\Accounting\GMTEMPI`Financials and Closing/2019 Financials/Capital Project report-FY 18 19 July 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 112 of 177 Page 22 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2018 PERIOD 1/7019 s A B C(A-B) D E F(C+D+E) G H(F-G) EPYS(THRU OJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROJ DGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURE5 SPENT IN REMAINING BUDGET NO PROJECT TITLE FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2818-19 FY 7018-19 TYPE RW Racted Water 7306 Zone 1 Recycled Water 497,894 484,984 12,910 35,000 47,910 - 47,910 7346 Surge Analysis 16-17 155,000 3,125 151,875 50,000 201,875 - 201,875 7361 Filter Plant Improvments 330,000 162,293 167,707 2,457,000 2,624,707 15,215 2,609,492 7365 Recycle Water Clearwell Repairs 1,400,000 1,118,633 281,367 300,000 581,367 16,035 565,332 TBD ReW Distribution System Reno.Program 15,000 15,000. 15,000 Rounding 'rota!FY - 7,t1N a 992j894 1■769,035 613ISS9 21857,000 - 31470,S59 311250 3,439,E I T- 9990 CONTINGENCY-ALL PROGRAMS - - - 11500,000 1,500000 1,500,000 GRAND TdTAI $ 7?'-,,163tW 66,594ffl495 6,968,827 45x3190000 - 52x 7,827 11600x939 501686,894. N:\Accounting/GMTEMP1/Financials and Closing\2019 Financials\Capital Project report-FY 18 19 July 18 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 113 of 177 Page 23 of 34 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 17-18 Jul_'18 Aug.'18 Sept.'18 Oct.118 Nov.'18 Dec_'18 Jan.'19 Feb.'19 Mar.'19 Apr,'19 May'19 Jun.'19 2018-19 YTD to date Salary&Benefits $ 17,293 $ - $ 4 $ - $ - $ - $ - $ $ w $ - $ - $ - $ $ - $ 17,293 Technical Services $ 75,169 - - - - - - - - - $ 75,169 OM080 -CoCo Farm(Kiewit Future Farm Proposal) Prior years Project expended Expenditure type through 17-18 Jul."18 Aug-'28 Sept,'18 Oct.'18 Nov,'18 Dec.'18 Jan_'19 Feb.'19 Mar.'19 Apr.'19 May'19 Jun.'19 2018-19 YTD to date Saiary&Benefits 206,827 $ 1.444 $ $ $ $ $ $ $ $ - $ 1,444 $ 208,272 Other Charges $ 74,996 74,996 Toul AAK4 OM083-Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 1 17-18 Jul. 18 Aug.'18 Sept.' 18 Oct.'is I 18 Nov. 18 Dec. 18 Jan-' 19 Feb-I � 1 19 Mar, 19 Apr_ 19 May1 f 19 Jun, 19 2018-19 YTD to date Salary&Benefits $ 23,648 $ 2,746 $ - $ - $ - $ _ $ - $ - $ - $ $ $ $ g $ 2,746 $ 16,394 other Charges Rota! $ 12,-0 N-\Accountrng\GMTEMP1\Financials and Closing�2019 Financials\O&M Projects Activity YTD 18 19 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 114 of 177 Page 24 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS JULY,2018 INVESTMENTS (cents omitted) - INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.D.M. E.O.M. %of CURRENT B.O.M. E.D.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTHCUMULATIVE_CUMULATIVE 519 State of Calif. LAIF 8186-2190 ---- 1 (1) 13,500,000 16,500,000 (3,000,000) 13,500,000 13,474,713 40.30° 250325.26 0.00 250325.26 930 Chevron Comm Paper 06/08/18 09/06/18 37 2.05 4,974,500 5,000,000 500000000 409899859 14.93% 8,783.33 0.00 8,783.33 931 GE Comm Paper 06/08/18 09/06/18 37 2.23 4,972,250 5,000,000 5,000,000 4,989,294 14.939 9,558.33 0.00 9,558.33 932 US Govt Agency Dscnt 06/08/18 12105/18 127 2.09 4,949,000 50000,000 5,000,000 4,963,100 14.93% 8,783.33 0.00 8,783.33 933 US Gov't Agency Dscnt 06/08/18 05126/19 298 2.32 4,956,560 5,000,000 5,000,000 4,958,350 14.93% 3,782.72 0.00 3,782.72 0 (4) 33,3521310 36,500,000 (3,000,000) 33,500,000 33,375,316 100-00% 56,232.97 0.00 569232.97 (3) (5) 0.00 56 232.97 0.00 55 232.97 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of July,2018 was 1.944%. (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 2.080%. (4) The market value of the portfolio on July 31,2018 was$33,375,316. 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 115 of 177 Page 26 of 35 Page 25 of 34 .Aauentral Contra Carta Sanitary DMWtt Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) July 2018 Fiscal Period 112019 Summarized by Account Report Generated on Aug 13 2018 2 35 30 PM TOTAL ASSETS Current Assets CAD RECEIVABLE AVAD-ALHAMBRA V-Y AR $946454 CASH ACCOUNTS?CASH $2.852,371 CASH ACCOUNTS!TEMPO RARY I NVESTMENTS $33.500000 DUE FROM+DUE FROM RIE $12960 RECEIVABLE ACCOUNTS 1ACCOUNTS RECEIVABLE $6 564 191 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $25325 RECEIVABLE ACCOUNTS!CAD RECEIVABLE $162781 Current Assets $44,064,081 Net Property,Plant and Equipment FIXED ASSETS-c I P:CONSTRUCTION IN PROGRESS $1 600 954 Net Property,Plant and Equipment $1,600,954 TOTAL ASSETS $45.665,035 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE SALES TAX PAYABLE ($1779) CURRENT LIABILITIES ACCOUNTS PAYABLE ($2372533) CURRENT LIABILITIES;PROJECT RETENTION PAYABLE ($945326) CURRENT LIABILITIES:REFUNDABLE CONST BONDS ($260821) DUE TO�DUE TO RIE (S665638) LIABILITIES UNEARNED INTEREST ($93851) Total Liabilities ($4,339,948) Total Fund Equity EXPEND-TURE SUMMARY TRANSFER TO CiP ($1600954 FUND EQUITY AVAILABLE FUND BALANCE ($41 006 302) FUND EQUITY EXPENDITURE SUMMARY $1 600 954 YEAR TO DATE REVENUES REVENUE SUMMARY ($318.785) Total Fund Equity (;41,325,087) TOTAL LIABILITIES AND FUND EQUITY ($45,665,035) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 116 of 177 Page 26 of 34 Central Contra Costa Sanitary Dist ct Revenue Report MTD Fund:003-SELF-INSURANCE July 2018 Fiscal Period 112019 Report Generated on Aug 13, 2018 2:38:08 PM Category MM Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $789,145 $790,232 0.11/ $789.145 $790,232 0.1% $960,250 $170,018 :82-3% Total Revenue $789.145 $790,232 0.1% $789.145 $790,232 0.1% $960,250 $170,018 82.3% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 117 of 177 Page 27 of 34 Central Contra Costa Sanitary 1) a Expense Report-By Department MTD Fund: 003-SELF-INSURANCE July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3-58.13 PM $600,000 Period Budget $600.000 YTD Budget M. Penod Actual p YTD Actual $500.000 $500.000 i $400.000 $400.000 $300,000 $300.000 $200.000 $200,000 $100,000 $100,000 $0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $5991540 $569,941 $29,599 $599540 $569,941 $29,599 Totals $5999540 $559,941 $293599 $5991540 $569,941 $29,59 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 118 of 177 Page 28 of 34 Central Contra Costa Sanitary DMdct Expense Report-By Department MTD Fund: 003-SELF-INSURANCE July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3.58.13 PM Department: INSURANCE&OTHER EXP $570,791 $569.941 $850 01% $570,791 $569,941 $850 0 1% $579,500 984% GENERAL&AUTO LIABILITY $28,749 $0 $28.749 1000% $28,749 $0 $28,749 100.0% $345,000 00% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 $0 $0 00% $0 0.0% Total Expenses $599,540 $569,941 $29,599 4.9% $599540 $569.941 $29,599 4.9% $924,500 61.6% Color Key: 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 119 of 177 Page 29 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS JULY,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) 6,5001000 6,500,000 6,500,000 6,487,825 100.00% 10,731.95 0.00 109731.95 (3) 6,500,000 6,500,000 0 6,500,000 6,487,825 100.00% 10,731-95 0.00 10,731.95 (2) 0.00 0.00 0.00 10,731.95 0.00 10,731.95 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of July,2018 was 1.944%. (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 1.944%. (4) The market value of the portfolio on July 31,2018 was$6,487,825. 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 120 of 177 Page 31 of 35 Page 30 of 34 "N 7 �en#ra1 csntra[+ossa San� D�trirt ry Balance Sheet Fund:003-SELF-INSURANCE July 2018 Fiscal Period 112019 Summarized by Account Report Generated on Aug 13 2018 2 35 30 PM TOTAL ASSETS Current Assets CASH ACCOUNTS CASH $100196 CASH ACCOUNTS.-TEMPORARY INVESTMENTS $6.500.000 DUE FROM;DUE FROM R!E $779 500 RECEIVABLE ACCOUNTS:ACCRUED INTEREST AIR $10732 Current Assets $7,390,427 TOTAL ASSETS $7,390,427 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES ACCOUNTS PAYABLE r57 859,. CURRENT LIABILITIES�GASB10 ACTUARIAL RESERVE ($882 23% Total Liabilities ($890,089) Total Fund Equity FUND EQUITY EMPLOYMENTIPOLLUTION RISK ($5 Opo 0001 FUND EQUITY?EXPENDITURE SUMMARY $569941 FUND EQUITY INS PREMS.`CLAIMSILAWSUITS I$1 280 047) YEAR TO DATE REVENUES�REVENUE SUMMARY [5790.2327 Total Fund Equity ($6,500,338) TOTAL LIABILITIES AND FUND EQUITY ($7,390,427) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 121 of 177 Page 31 of 34 Central Contra Costa Sanitary District dim- Revenue Report ISTD Fund: 004-DEBT SERVICE July 2098 Fiscal Period 1/2019 Report Generated on Aug 13, 2018 2:38:08 PM Category MTD Estimate NATO Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual° Rev Other $0 so 0.0% $0 so (I M/0 $3,611,037 $3.611.037 0 0°1a Total Revenue so $0 0.09 $0 $0 0.0% $3,611,037 $3}611,037 13.0% August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 122 of 177 Page 32 of 34 Central Contra Costa Sanitary DCt Expense Report- By Department MTD Fund:004-DEBT SERVICE July 2018 Fiscal Period 0112010 Report Generated on Aug 13, 2018 3:58:13 PM $1 IM Period Budget 1 YTD Budget I Penod Actual Q YTD Actual so So so ($o) $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $0 $0 $0 Totals $0 $0 $0 $0 $0 $0 August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 123 of 177 Page 33 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:004-DEBT SERVICE July 2018 Fiscal Period 0112019 Report Generated on Aug 13, 2018 3:58:13 PM Department: INTEREST EXPENSE $0 $0 $0 0.0% $0 $0 s0 0.0% $1,135,780 0.0% Total Expenses $0 $0 $0 0.0% $0 $0 $0 0.0% $1,135,780 0.0% Total Expenses $9,437,750 $8,808,687 $629,063 6.7% $9,437,750 $8,808,687 $629,063 6.7% $91,780,736 9.6% Color Key: 0 to 10%over budget > 10%over budget August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 124 of 177 Page 35 of 35 Page 34 of 34 `{ Uri Comm 5anry DWct Balance Sheet Fund,004-DEBT SERVICE July 2018 Fiscal Period 112019 Summarized by Account Report Generated on Aug 13 2018 2 35 30 PM TOTAL ASSETS Current Assets LT DEBT ACCOUNTING DEPOSIT WITRUSTEE-RESERVE $4 856 450 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $99384 Current Assets $4,955,834 TOTAL ASSETS $4,955,834 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities LT DEBT ACCOUNTING BON:A-.R INTEREST PAYABLE ($534330) L T DEBT ACCOUNTING J BONDS PAYABLE (529.495 QG0) Total Liabilities ($29,629,330) Total Fund Equity FUND EQUITY.-AVAILABLE FUND BALANCE $24.673496 Total Fund Equity $24,673,496 TOTAL LIABILITIES AND FUND EQUITY ($4,955,834) August 21, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 125 of 177