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Home My WebLink About02. Receive June 2018 Financial Statements and Investment Reports Page 1 of 36 Item 2. CENTRALSAN CENTRAL CONTRA COSTA SANITARY DISTRICT September 6, 2018 TO: HONORABLE BOARD OF DIRECTORS FROM: CHRISTOPHER THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHILIP R. LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE JUNE 2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Receipt recommended by Finance Committee. As in past years, Staff will bring to the Finance Committee and Board under separate agenda items a discussion of the overall favorable variances and recommended disposition of the funds. 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 September 6, 2018 Regular Board Meeting Agenda Packet- Page 22 of 135 CENTtP CONTRA COSTA SANITARY DISTRICT August 15,2018 TO: THE BOARD OF DIRECTORS VIA' CHRIS THOMAS FROM: JAMIE KING JJ � SUBJECT: O&M Variance nalY sisr The following are brief year-to-date variance explanations through period ending June 30,2018: YTD YTD Fav/(Unfav) Variance O&M Revenues: Budgeted Actual Variance % Explanation SSC revenue accounts, Perm rt/App lication fees and Inspection fees higher than budgeted.Interest income is Total $ 94,658,700 $ 95,997,227 $ 1,338,527 1.4% higher due to interest income from nvestments in new LAIF account. O&M Expenses 1—mes>s100K): 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 1,025,128 456,872 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 CCN. 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 30.1% 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 savings of$55K and$43K savings for Technical Training. All Other 3,836,931 3,858,857 (21 926) -0.6% Minor variances for multiple account categories. Total $ 89,713,587 $ 84,841,385 $ 4,872,202 5.4% September 6, 2018 Regular Board Meeting Agenda Packet- Page 23 of 135 Page 2 of 35 ' Central Contra Costa Sanitary District Revenue Report MTD Fund: 001 -RUNNING EXPENSE(O&M) 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 55% $853,000 ($46,723) 105.5% Sewer Service Charges $1,011.938 $1,213,844 200% $75,220,700 $75,824,221 08% $75,220,700 ($603,521) 100.8% Other $447,543 $749,910 676% $3,385,000 $4,299,660 270% $3,385,000 ($914,660) 1270% Total Revenue $17,435,481 $17,744,559 1.8% $94,658,700 $95,997,227 1.4% $94,658,700 ($1,336,527) 101.4% September 6, 2018 Regular Board Meeting Agenda Packet- Page 24 of 135 Page 3 of 35 AOMLcentral Contra Costa Sanitary District Expense Report - District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11:14:44 AM $90,000,000 00 + Budget 713,587 _ Actual $80,000,000 00 J ,841,386 739 _,$76,195,217 $70,000,000 00 7 OS 8772,780 J2 $60,000,000 00 ,? 4 7 $62,172,416 1 � $50,000,000 00 $55,3971620 $45,533,,919 ,a7;918 $40.000 000 00 $36 1,825,658 $30,000.000 00 $29, -$34,159,376 $22, 1-.$27,765,667 $20,000,000 00 $21,147,677 $16,0291,,838 $10.000,000 00 $8,75,653 14,868,321 $8,182.586 $000 — Jul(1)2017 Aug(2)2017 Sep(3)2017 Oct(4)2017 Nov(5)2017 Dec(6)2017 Jan(7)2018 Feb(8)2018 Mar(9)2018 Apr(10)2018 May(11)2018Jun(12)2018 Fiscal Periods September 6, 2018 Regular Board Meeting Agenda Packet- Page 25 of 135 Page 4 of 35 At,9';Central Contra Costa Sanitary District Protek fill" Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Report Generated on Aug 6, 2018 11:14:44 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,900,191 $2,861.271 $38.920 1 3% $34,797,628 $33,847,471 $950,157 27% $34.797,628 9731/. EMPLOYEE BENEFITS $3,758,939 $3,340.100 $418,839 11 1% $36,752,619 $35,852,332 $900,287 24% $36,752,619 976% CAPITALIZED ADM OVERHEAD ($331,071) 1.$261,6421 ($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% $168,631 821% CHEMICALS $141,196 $104,285 $36,911 261% $1,482,000 $1.025,129 $456871 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 8,MAINTENANCE $705.890 $664,773 $41,117 5.8% $5,299,754 $4.428,945 $870.809 164% $5,299,754 836% HAULING&DISPOSAL $115,389 $205,506 ($90,117) -781% $1,023,975 $1.032,064 ($8,089) -08% $1.023,975 1008% PROFESSIONAL 8 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% $2,059.325 $2,103,329 ($44,004) -2.1% $2,059,325 1021% OTHER EXPENSES $467671 $100,777 $366894 785% $2,616,751 $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 $8,646,168 $335,880 3.7% $89,713,587 $84,841,386 $4,872,201 5.4% $89,713,587 94.6% Color Key: 0 to 10%over budget > 10% over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 26 of 135 Page 5 of 35 1 Central Contra Costa Sanitary DWct Protecting public health and the onviromnent 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 F$25,OOO,000 YTD Budget ®Period Actual ®YTD Actual $3,000,000 $20,000,000 $2,000,000- $15,000,000 $10,000,000 $1,000,000 $5,000,000 °-,\ oP� P o PO0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $3,017,298 $3,234,418 ($217,120) $27,261,866 $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 $1,107,487 $198,807 $14,156,213 $13,250,762 $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 $8,982,048 $8,646,168 $335,880 $89,713,587 $84,841,386 $4,872,201 September 6, 2018 Regular Board Meeting Agenda Packet- Page 27 of 135 Page 6 of 35 ..,&%Lcentral 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: ADMINISTRATION Period Budget .. . : Budget SALARIES&WAGES $588,799 $533,727 $55,072 94% $7,064,444 $6,401,312 $663,132 9.4% $7,064,444 906% EMPLOYEE BENEFITS $1,971,675 $2,202,675 ($231,000) -117% $15,322,061 $14,954,730 $367,331 24% $15,322,061 97.6% 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 34 3% $168,631 $138,462 $30,169 179% $168,631 821% UTILITIES $12,207 $15,774 ($3,567) -29.2% $146,440 $119.789 $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 83.4% 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 $76,563 401% $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 00% $0 0.0% ADMINISTRATION Total Expenses $3,017,298 $3,234,418 ($217,120) -7.21V� $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 September 6, 2018 Regular Board Meeting Agenda Packet- Page 28 of 135 Page 7 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: ENGINEERING Category Period Budget Period Actual Period Variance % YTD Budget Budget 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 $605,299 $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 $15,285 $26,207 ($10,922) -71.5% $183,200 $180,979 $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% $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 $367,397 $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% $905,423 562% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 00% $0 00% ENGINEERING Total Expenses $1,732,109 $1,539,743 $192,366 11.1% $17,034,337 $16,472,501 $561,836 3.3% $17,034,337 96.7% Calor Key: 0 to 10°0 over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 29 of 135 Page 8 of 35 "Lcentrall 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 OPS. Category Period BUdget Period Actua; Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $513,773 $500,259 $13,514 26% $6,164,374 $6,131,156 $33,218 05% $6,164.374 995% EMPLOYEE BENEFITS $428,654 $246.780 $181,874 42.4% $5,140,009 $4.894,560 $245,449 4.8% $5,140,009 952% CAPITALIZED ADM OVERHEAD ($4,379) ($2.905) ($1,474) 337% ($52,482) ($27,133) ($25,349) 483% ($52,482) 517% UTILITIES $11,885 $24,271 ($12,386) -1042% $142.400 $151.035 ($8,635) -61% $142.400 1061% REPAIRS&MAINTENANCE $242,388 $173,063 $69,325 286% $1.624,304 $1,047,768 $576,536 355% $1,624,304 645% HAULING&DISPOSAL $10,924 $38,696 ($27,772) -254 21! $131.000 $128,592 $2.408 1 8% $131,000 98.2% PROFESSIONAL&LEGAL SERV $625 $994 ($369) -590% $7500 $922 $6,578 877% $7,500 123% OUTSIDE SERVICES $9,235 $7.205 $2,030 22 0% $110600 $63002 $47,598 430% $110.600 570% MATERIALS&SUPPLIES $81,534 $116,627 ($35,093) -430% $749550 $738,814 $10,736 14% $749,550 986% OTHER EXPENSES $11,655 $2,498 $9,157 786% $138958 $122,047 $16,911 122% $138.958 878% UNFUNDED LIABILITIES $0 $0 $0 00% $o $0 $0 00% $0 00% COLLECTION SYSTEM OPS.Total $1,306,294 $1,107,487 $198,807 15 2`y $14,156,213 $13,250,762 $905,451 6,01 $14,156,213 93 6% Expenses Color Key 0 to 101i over budget > 10% over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 30 of 135 Page 9 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: PLANT OPERATIONS PeriodCategory Period Budget Period Actual YTD Budget Actual YTD Variance % Annual % Budget SALARIES&WAGES $858,455 $817,706 $40,749 47% $10,299,997 $10,123,948 $176,049 17% $10,299.997 983% EMPLOYEE BENEFITS $669,171 $390,335 $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% ($282476) ($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 57.8% $6,500 42.2% OUTSIDE SERVICES $27,909 $31,677 ($3,768) -135% $287,550 $126,753 $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 00% PLANT OPERATIONS Total Expenses $2.541,451 $2,340.910 $200,541 79% $27,022,734 $26,050,873 $971,861 3.6% $27,022,734 96.4% Color Key: 0 to 10%over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 31 of 135 Page 10 of 35 _Ajt`Central Contra Costa Sanitary District Protel till"plit7lic twalth and the environment 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 Category Period Budget Period Actual Period Variance % YTD Budget Budget 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) -93% $674,547 1093% CAPITALIZED ADM OVERHEAD $0 $0 $0 00% $0 $0 $0 0.0% $0 00% 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 $42,05 ($457) -1.1% $41,600 101 1% OTHER EXPENSES $2,800 $3,606 ($806) -288% $33,171 $53,623 ($20,452)= $33,171 161.7% UNFUNDED LIABILITIES $0 $0 $0 00% $0 $0 $0 0.0% $0 0,0% PUMP STATIONS Total Expenses $266,407 $292,765 ($26,358) 9 9°/ $2,919,795 $2,704,120 $215.675 7.4% $2,919,795 92.6% Color Key: 0 to 10% over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 32 of 135 Page 11 of 35 ' Central Contra 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 11:11:59 AM Department: RECYCLED WATER PeriodCategory Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $34,785 $31.607 $3,178 91% $417,090 $391,983 $25107 6.0% $417,090 94.0% EMPLOYEE BENEFITS $27,914 $22792 $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 ($9661) -662% $175,000 $169.408 $5,592 3.2% $175,000 96.8% REPAIRS 8,MAINTENANCE $2,435 $4,911 ($2476) -101 7% $29.000 $4.911 $24,089 83.1% $29,000 169% PROFESSIONAL 8,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 $130,845 ($12,356) -10.4°.0 $1,318,642 $1,023.758 $294.884 22-4% $1,318,642 77.6% Color Key: 0 to 10% over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 33 of 135 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°/x. (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. September 6, 2018 Regular Board Meeting Agenda Packet- Page 34 of 135 Page 14 of 36 Paa 13 of 35 ,&X ''' Central Contra Costa Sanitary District 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 I CASH $659499 CASH ACCOUNTS I PAYROLL CLEARING $20000 CASH ACCOUNTS I PETTY CASH $3400 CASH ACCOUNTS/TEMPORARY INVESTMENTS $43 000 000 DEFERRED OUTFLOWS I DEFERRED OUTFLOWS-GASB 68 $29 078 203 DUE FROM I DUE FROM DEBT FUND $0 DUE FROM I DUE FROM SIC SO DUE FROM/DUE FROM S/I $0 INVENTORY I SUPPLIES 8 MATERIAL INV $2245055 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46104 PREPAID ACCOUNTS I PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS+PREPAID EXPENSES S1 120 258 PREPA:D ACCOUNTS PREPAID INSURANCE $11467 PREPAID ACCOUNTS PREPAID RETIREMENT $1 421.357 RECEIVABLE ACCOUNTS A/R-SSC DIRECT BILL $1513 RECEIVABLE ACCOUNTS ACCOUNTS RECEIVABLE $16381 104 RECEIVABLE ACCOUNTS;ACCOUNTS RECEIVABLE COBRA $1 879 RECEIVABLE ACCOUNTS ACCRUED INTEREST AIR So RECEIVABLE ACCOUNTS COMPUTER PURCHASE PROGRAM $10614 RECEIVABLE ACCOUNTS DEPOSITS TO BANK ESCROW $100640 RECEIVABLE ACCOUNTS•OVERTIME INSPECTION 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 IN PROGRESS S35820,635 FIXED ASSETS 1 ACC DEPR BU.LDINGS ($14 154.661) FIXED ASSETS I ACC DEPR-FURN&EQUIP ($9236015) FIXED ASSETS/ACC DEPR-OUTFALL ($37683761 FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($35.288 443) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($73 525 8091 FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($228.809 775) FIXED ASSETS/ACC DEPR-VEHICLES (55217 7321 FIXED ASSETS/ACCUM DEPRC-RECY WATER ($9 680,325) FIXED ASSETS I BUILDINGS $44.238.508 FIXED ASSETS/FURNITURE&EQUIPMENT $13841.424 FIXED ASSETS I INTANGIBLE ASSETS $4949507 FIXED ASSETS/LAND $17320,570 FIXED ASSETS/OUTFALL SEWERS $11 371.574 FIXED ASSETS I PUMP+NG STATIONS $57 327 020 FIXED ASSETS/RECY WATER INFRASTRUCTURE $20 292 366 FIXED ASSETS I SEWAGE COLLECTION FACIL $379247.498 FIXED ASSETS I TREATMENT PLANT S341 575 108 FIXED ASSETS I VEHICLES S7 695 424 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 1$2..464) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($1 667008) CURRENT LIABILITIES ACCRUED COMPENSATED ABS (S4 645.8771 CURRENT LIABILITIES I ACCRUED WAGES PAYABLE ($1 198 082) September 6, 2018 Regular Board Meeting Agenda Packet- Page 35 of 135 Page 15 of 36 Page 14 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) June 2018 Fiscal Period 12/2018 Summarized by Account Report Generated on Aug 6 2018 1105 03 AM CURRENT LIABILITIES I CAFETERIA PLAN PAYABLE (S28 309) CURRENT LIABILITIES I COMMUTER PLAN PAYABLE (5475;1 CURRENT LIABILITIES r MISC DEPOSIT&LIABILITIES (S1 14 931 CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING $0 CURRENT LIABILITIES I PERMIT CLEARING 50 CURRENT LIABILITIES I REFUNDABLE DEPOS+TS (S40080) CURRENT LIABILITIES I RETIREMENT CONTRIB W.H SO CURRENT LIABILITIES/WORKERS'COMP INS PAYABLE $0 DEF COMP CONTRIB W1H J ICMA $0 DUE TO I DUE TO DEBT FUND $0 DUE TO I DUE TO S/C $0 DUE TO/DUE TO Sll So LIABILITIES-LONG TERM 1 DEFERRED INFLOWS-GASB 68 (516 051 905 LIABILITIES-LONG TERM I NET PENSION UAB-GASB 68 (587,847 116, LIABILITIES-LONG TERM r POST EMP BENEFIT-PENSION $5 359 000 LIABILITIES I UNEARNED INTEREST ($17532) MEDICAL LIABILITIES 1 DELTA DENTAL $73 MEDICAL LIABILITIES+DISABILITY INS (5105; MEDICAL LIABILITIES HEALTH NET $0 MEDICAL LIABILITIES;KAISER PERMANENTE 5848 MEDICAL LIABILITIES I LIFE INS S19 MEDICAL LIABILITIES I OCCUPATIONAL HEALTH S4 MEDICAL LIABILITIES!POST EMP BENEFIT-OPEB $778325 PAYROLL TAXES WITHHELD I CALIFORNIA WITHHOLDING $0 PAYROLL TAXES WITHHELD f FEDERAL WITHHOLDING $0 PAYROLL TAXES WITHHELD I MEDICARE WITHHOLDING SO REIMBURSEMENT FEES ($54466) Total Liabilities ($105,530,081) Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE ($27.253390) FUND EQUITY I CAPITAL COST SHAR NG (5715,056,482) FUND EQUITY I CONTRIBUTED SEWER LINES ($159,795,333) FUND EQUITY f EXPENDITURE SUMMARY 584,841.,386 FUND EQUITY!GENERAL FIXED ASSET GROUP ($252,415,331) FUND EQUITY I STATE 8 FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES:REVENUE SUMMARY ($95,997,227) Total Fund Equity ($640,977,655) TOTAL LIABILITIES AND FUND EQUITY ($746,507,737) September 6, 2018 Regular Board Meeting Agenda Packet- Page 36 of 135 Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT August 15,2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS �t FROM: JAMIE KING C � SUBJECT: Sewer Constr�✓uccction Variance Analysis The following are brief year-to-date variance explanations through period ending June,2018: YTD YTD Fav/(Unfav) Variance S/C Revenues: Budgeted Actual Variance % Explanation Received$1,790,608 in May for capacity fee from Shapel Developer for Deer Creek Senior Housing project in San Ramon. Property tax received 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 carryover($4 497 559) September 6, 2018 Regular Board Meeting Agenda Packet- Page 37 of 135 Page 16 of 35 #' Central Contra Costa Sanitary District Revenue Report MTD Fund: 002-SEWER 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 61% $6,000000 $6,364,725 61% $6.000,000 ($364,725) 1061% Sewer Service Charges $200,000 $222,651 113% $13,967,300 $14,060.789 07% $13,967,300 ($93,489) 1007% Other $755.082 $1,464,923 940% $19,360,500 $24,424,585 262% $19,360,500 ($5,064,085) 126.290 Total Revenue $6,955,082 $8,052,299 15.8% $39,327,800 544,850,099 14.0% $39,327,800 ($5,522,299) 114.0% September 6, 2018 Regular Board Meeting Agenda Packet- Page 38 of 135 Page 17 of 35 Sewer Fund(Capital)Spending FY 17-18 $50,000,000 $46,477,628 $45,000,000 540,000,000 $35,493,073 $35,000,000 $31.845,118 $39,504,606 $28.290.090 530.000,000 $24,743,018 530,263,711 525,000,000 $19.326.199 $21,731,705 - - $28,580,270 $20,000 000 $13.243.658 516.084.953 $23.27&644 614 $25.582.349 $15.000.000 $9,495,373 $15.524.480 $19,187,468 S21.232.942 $10,000.000 $ $5,236,547 2,d66,069 9.405,088 $5.000.000 S,421,043 S _11T . 93 ,820,219 July AuBusl September October November December January February March Apra May lune -Projected' -Actual Columna liuly JAUgUSt l5eptember October INovember I December lianuary IFebruary IMarch Aril Imay June Projected' $ 2,466,069 S 5,236,547 $ 9,495,373 $13,243,658 S 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 September 6, 2018 Regular Board Meeting Agenda Packet- Page 39 of 135 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 12/20118 8 Elift(F-GG) _ PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE CS Collection System $ 24,288,836 24,390,980 (102,144) 17,692,000 1,269,053 18,858,909 20,291,192 (1,432,287) TYPE TP Treatment Plant 15,997,774 12,659,512 3,338,262 18,045,000 285,455 21,668,717 15,681,067 5,987,647 TYPE GI General 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 TYPE RW Recycled Water 522,894 459,282 63,612 460,000 1,400,000 1,923,612 1,309,754 613,859 CIB Contin en - - 1,500,000 (1,495,794), 4,206 - 4,206 CJlSTRI,_ TOTAL47,502,241 $ 43,004,682 $ 4,497,559 $ 41,974,000 $ 6,069 46,477,628 $ 39,504,606 $ 6,973,019 •`8422 Isee Footnote under collection System ra FY 2017-18 CIB Budget CIB transfer to contingency from close outs (6,059) (61059) A Represents all Board approved open projects at FYE 2016-17 in Sungard B Includes all prior years and FY 2016-17 expenditures to date C Represents remaining projects open and unspent at the beginning of FY 2017-18 D FY 2017-18 CIB budget approved by the Board June 1,2017 E Shows reclasses of budget authorized by GM F Includes PY open projects carryforward,CY Board approved budget,and transfers G Actual spent in FY 2017-18 on all budgeted and Board approved active projects H Approved open projects less actual spend this FY N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jun 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 40 of 135 Page 19 of 35 PROGRAM/GM385L4-Modified In Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2018 PERIOD 12/2018 Aw B F(C+D+E) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAININGBUDGET 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 Ca)oWotl5Vstem _ 5991 PH Sewer Renovation Phase 2 300,000 263,899 36,101 160,000 1 196,101 13,863 182,238 6602 South Jackson CAD 333,867 318,466 15,401 - 77,423 92,824 72,824 20,000 6603 North Jackson CAD - - - 400,000 400,000 - 400,000 "••8249 CSO Dump Pad Modifications - - - 60,000 60,000 - 60,000 8412 PH Grayson Creek Trunk 12,721,629 12,869,569 (147,940) 800,000 1,578,371 2,230,431 2,191,785 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 (98,01)0) 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 3,014,726 (1,104,595) 8435 WC Sewer Renovation Phase 12 - - - 1,000,000 450,000 1,450,000 2,891,122 (1,441,122) 8436 Moraga/Crossroads PS 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 (132,680) 8446 Lafayette Sewer Renovation Phase 12 636,000 636,000 1,216,107 (580,107) 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 43,239 8450 Development Sewerage Support 400,000 400,000 240,770 159,230 8451 C.S.Sewer Renovation 500,000 (450,000) 50,000 - 50,000 •••8453 Willows Sewer Repair - - - - 98,000 98,000 98,000 - Closed Projects-Project balances transferred to contingency '5941 PS Equipment Piping Replacement 925,000 856,171 68,829 (19,950) 48,879 48,879 '8417 Survey Monument Install 250,000 231,550 18,450 (37) 18,413 18,413 •8410 Development Sewerage 4,371,102 4,190,458 180,644 - (32,257) 148,387 148,387 "8412 WCSewerRenovation Phase 31 2,369,000 3,003,494 (634,494) 1,381,000 (6,072) 740,434 740,434 8434 C.S.Urgent Projects 316,000 244,157 71,843 100,000 (69,188) 102,655 102,655 8437 Martinez Sewer RenovationPhase 5 695,000 681,884 3,116 3,470,000 (296) 3,472,820 3,472,820 08439 Miner Rd Sewer Repairs 2017 95,000 99,565 (4,565) 6,170 1,605 11605 8440 Pipe Bursting Contract 17-20 700,000 (700,000) - - Roundin Tota10,2017-18 IS Amount $ NON18,858,909,_,20;291;192_ �- (1_,432, 'Italic Projects open but not in CIS lor 17/18 J **8422 17/18 Approved budget was decreased by S800K,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\GMTEMPl\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jun 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 41 of 135 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 12/2018 D E F L+9+E) G H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN 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 PE TP Tleatment Plant 7291_ Pump&_Blower Bldg.Seismic Upgrade 4,424,000 3,277,948 1,146,052 2,358,000 (90,000) 3,414,052 3,360,750 53,302 7292 Switchgear Refurbishment-Ph.2 420,000 419,246 754 350,000 350,754 14,669 336,085 7304 Instr&Controls PLC Upgrade 435,000 331,490 103,510 140,000 243,510 66,117 177,393 7315 Applied Research and Innovations 257,274 250,870 6,404 300,000 306,404 430 305,974 7317 Plant Control System Network Upgrades 260,000 194,556 65,444 70,000 135,444 39,677 95,767 7320 Plant Energy Optimization 718,000 390,230 327,770 376,000 703,770 673,221 30,549 7322 Fire Protection System Ph.2 840,000 338,017 501,983 360,000 206,000 1,067,983 676,787 391,196 7326 Equipment Replacement FY 15-FY 24 866,000 474,323 391,677 300,000 - 691,677 273,895 417,782 7327 Headwork's Screening Upgrade 2,500,000 2,694,774 (194,774) 5,644,000 5,449,226 5,150,679 298,547 7328 Influent Pump Electrical improvements - - 100,000 100,000 757 99,243 7329 MHF Burner Upgrade 370,000 128,595 241,405 400,000 (550,000) 91,405 28,337 63,068 7330 Piping Renovation Phase 9 241,000 237,847 3,153 1,075,000 1,250,000 2,328,153 276,096 2,052,057 7339 T.Plant Controls stem 1/0 Replacement 320,000 105,340 214,660 150,000 364,660 499,894 (135,234) 7341 WC/Grayson Creek Levee Rehab 150,000 - 150,000 100,000 (150,000) 100,000 - 100,000 7348 Solids Handling Facility Improvements 2,350,000 2,235,254 114,746 2,625,000 2,739,746 2,280,751 458,995 7349 Aeration&Energy Upgrade - - - 300,000 - 300,000 35,539 264,461 7351 Mechanical&Concrete Renovation 560,000 740,000 1,300,000 1,254,155 45,845 7352 UV Disinfection Upgrades 400,000 (400,000) - - 7353 Outfall Improvements Ph.7 100,000 (100,000) - - - 7354 TP Security Improvements 87,000 87,000 2,995 84,005 7355 Odor Control Upgrade Ph.1 150,000 (106,000) 44,000 - 44,000 7357 Plant Wide Instrumentation Upgrade 100,000 - 100,000 27,288 72,712 7358 Bioenergy P3 Project 200,000 100,000 300,000 261,182 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 - 400,000 400,000 135,591 264,409 7363 Treatment Plant Planning 450,000 450,000 348,907 101,093 7364 TP Safety Enhancement Ph.5 - - 100,000 (100,000) - - - Closed Projects-Pro)ect balances transfeffed to contingency '7311 TP Safety Enhancement Ph.4 490,000 339,073 150,927 (150,927) - - 7314 Urgent Repairs 115,000 6,487 108,513 250,000 (357,580) 933 933 "7319 Laboratory Upgrades&Repair 1,241,500 1,235,462 6,038 - (6,038) Rounding (3)1 Total PY 201748 TP Amount $ 15,997,774 12,659,512 3,338,262 18,045,000 285,455 21,668,717 15,681,067 5,987,647 "Italic Projects open but not in Cl8 or 17/18 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jun 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 42 of 135 Page 21 of 35 PROGRAM/GM385L4-Modified in EXcel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING:6/30/2018 PERIOD 12/2018 A B H(F-G) PROJECT TOTAL 70TAL FY 2017-16 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE.GI.GeneraLlmpralf ements 8207 General Security and Access $ 127,616 106,224 21,392 67,000 88,392 15,437 72,955 8230 Capital Legal Services 138,665 132,383 6,282 20,000 26,282 (314) 26,596 8236 District Easements 158,047 157,210 837 50,000 50,837 7,404 43,433 8238 Asset Management 2,019,185 2,029,216 (10,031) 950,000 939,969 761,023 178,946 8240 IT Development 2,418,794 1,612,282 806,512 730,000 (960,000) 576,512 575,149 1,363 8243 Server Room Relocation 455,430 198,574 256,856 1,000,000 (500,000) 756,856 317,084 439,772 8247 Property&Building Improvements - 400,000 400,000 178,767 221,233 8248 Cyber Security - - 75,ODO 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 i Cbsed P►ofects-Project balances tmnsferi ed to condngenry 8227 JGDI Treatment Plant 1 265,000 252,235 12,765 160,000 1395 180,120 180,120 Rci.ndling 3 Total FY 2017-18 GI Amount $ 6,692,737 5,494,908 1,197,829 4,277,000 (1,452,645) 4,022,184 2,222,593' N:\Accounting\GMTEMP1\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jun 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 43 of 135 Page 22 of 35 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 6/30/2018 PERIOD 12/2018 C(A-8) D F(C+D+E) G_ H(F-G) PROJECT TOTAL TOTAL FY 2017-18 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT _ APPROVED ADIUSTMENTS EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 16-17) PYS(THRU FYE 16-17) CARRY-FORWARD BUDGET FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 TYPE RW Recijel d Wats"r 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 330,000 330,000 162,293 167,707 •••7365 Recycle Water Clearwell Repairs - - 1,400,000 1,400,000 1,118,633 281,367 Rounding 1 `,!s ta1 FY 2016-17 RW Amount _ 5-22,894 63,612 460,000 IA00, 1 ••'7365 Not in 17/18 Budget New project opened in April 2018. Funds transferred from DP7352&8240 T- . - CONTINGENCY-ALL PROGRAMS 1,500,000 (1,495,794) 4,206 4,206 TRANSFERRED TO CONTINGENCY•FROM CLOSEOUTS (6,059) (6,059) GRAND TOTAL $ 47,502,241 43,004,682 4,497,559 41,974,000 6,069 40,477,028 39,504,606 6,966,960 Project balance Transfer Balance to CLOSE OUTS-PROJECT BUDGET BALANCE TRANSFERRED TO CONTINGENCY prior to closeout Contin en •5941 PS Equipment Piping Replacement 925,000 856,171 68,829 4,951 (4,951) •8417 Survey Monument Install 250,000 231,550 18,450 39 (39) 18420 Development Sewerage 4,371,102 4,190,458 180,644 32,169 (32,269) •'8422 WC Sewer Renovation Phase 11 2,369,000 3,003,494 (634,494) 1,381,000 6,065 (6,065) 8434 C.S.Urgent Projects 316,000 244,157 71,843 100,000 (50,700) 501700 8437 Martinez Sewer Renovotion Phase S 685,000 681,884 3,116 3,470,000 193 (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 17311 TP Safety Enhancement Ph.4 490,000 339,073 150,917 - 928 (928) 7314 Urgent Repairs 115,000 6,487 108,513 250,000 7,579 (7,579) •7319 Laboratory Upgrades&Repair 1,241,500 1,235,461 6,038 - 61041 (6,042) 8227 GDl Treatment Plant 265,000 251,135 12,765 160,000 (7,354) 7,354 Total Transferred to Contigency from Closed Projects (6,059)I 6,059 N:\Accounting\GMTEMPI\Financials and Closing\2018 Financials\Capital Project report-FY 17 18 Jun 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 44 of 135 Page 23 of 35 FY 17-18 CAPITAL BUDGET TRANSFERS PERIOD ENDING:6/30/2018 Position GM Memo Position Position Paper: Positron 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& 12/29/17& 2/15/18 Item 5 item 6&GM 11&GM GM 05/05/18 &GM 07/19/18 11/30 GM 12/18 1/23/18 &GM signature signature signature signature PROD.# PROJECTS 05/16/18 TOTAL 17/18 Contingency 5941 P.S.Equip&Piping Replacement - (15,000) (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) (1S0,000) 7314 T.P.Urgent Repairs (350,000) (350,000) 7322 Fire Protection System Ph.2 206,000 206,000 7329 Furnace Burger Upgrade - (550,000) (SS0,D00) 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 - - - - - 500,000 740,000 7352 UV Disinfection Upgrades (400.000) - (400,000) 7353 Outfall Improvements Ph.7 (100,000) (100,000) 7355 Odor Control Upgrades Ph.1 (106,000) (106,000) 7358 Bioenergy P3 Project 5001000 (300,000) (100,000) 100,000 7364 TP Safety Enhancement Ph.5 - (100,000) (100,000) 7365 Recycled Water Clearwell Repairs 1,400,000 1,400,000 8240 Info Technology Development (1,000,000) 40,000 (960.000) 8243 Server Room Relocation (500,000) (500,000) 8249 C50 Dump Pad Modification 60,000 60,000 8412 Pleasant Hill Grayson Creek Trunk Sewe 178,371 1,400,000 1,578,371 8419 Collection System Planning - 15,0001 15,000 8430 Lafayette Sewer Ph.11 (98,000) (98,000) 8433 S.Orinda Sewer Renov.Ph.6 359,889 359,889 8434 C.S Urgent Repairs (119,889) (119,889) 8435 WC Sewer Renovation Ph.12 450,000 450,000 8440 Pipe Bursting Contract 17-20 (400,000) (60,000) - (240,000) (700,000) 8451 C.S.Sewer Renovation (450,000) (450,000) 8453 Willows Sewer Repair 98,000 98,000 Contingent (240,000) (178,371) (11 077,423) - (1,495,794) (1,495,794) Contingency adjustments from closeouts-details below (61059) (61059) FY 17-18 CAPITAL PROJECT CLOSE OUTS-BUDGET BALANCE TRANSFER TO CONTINGENCY PROD.# PROJECTS TOTAL 5941 PS Equipment Piping Replacement 4,951 8417 Survey Monument Instoll 39 8420 Development Sewemge - 3269 8422 WC Sewer Renovation Am 21 4065 8434 C.S.Urgent Projects (54700) 8437 Martinez Sewer Renovation Phase S 293 8439 Miner Rd Sewer Repairs 2017 (4170) 8440 Pipe Bursting Contract 17.20 7311 TP Safety Enhancement Pb.4 928 7314 Urgent Repairs 7,S79 7319 Laboratory Upgrades&Repair 4041 8127 GIN Treatment Plant 1 (7,354) September 6, 2018 Regular Board Meeting Agenda Packet- Page 45 of 135 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.'18 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 Total $ # 2,258 $ 2.6-j A; -- $ 2Jja� #: 6�3. # is #. A#d # al :# it 3 ;5 a:sW - :# 12,665 $ 12-"2 .#. � . OM080 -CoCo Farm(Xiewit Future Farm Proposal) Prior years Project expended Expenditure type through 16.17 1 Jul.'17 Aug.'17 Sept.'17 Oct.'17 Nov.'17 Dec.'17 Jan.'18 Feb.'18 Mar.'18 Apr.'18 May'18 Jun.'18 2017-18 YTD to date Salary&Benefits $ 170,416 $ 4,582 $ 3,123 $ 3;892 $ 2,954 $ 2,410 $ 1,599 $ 622 $ 2,305 $ 220 $ 2,901 $ 9,133 $ 2,671 $ 36,412 $ 206,827 Other Charges $ 73,876 - - - - - - 1,120 $ 1,120 $ 74,996 Toil_ $. 4M1',J!92 $ '4� __ 3f1£3 '$ 3,.9_2 xI�;M1 ' 410 $ i399 ' 612 3; 5 $ 220 $ 20d] $ 9, 3 $ 25671 $ 32,59 : $ 2$i$14 OM083 - Refinery Recycled Water Exchange Prior years I 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 $ $ $ #'- - .$ $ - $ - $ 2iz5;1 '$ %840 $ 22 6 $ 1,153 $ 4 39 5;&0 $ �' 23,648 $ 29,648 N\Accounting\GMTEMP1\Financials and Closing\2018 Finanoalsj0&M Protects Activity YTD September 6, 2018 Regular Board Meeting Agenda Packet- Page 46 of 135 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. September 6, 2018 Regular Board Meeting Agenda Packet- Page 47 of 135 Page 27 of 36 Page 26 of 35 AIO '' Central Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) June 2018 Fiscal Period 12/2018 Summarized by Account Report Generated on Aug 6.2018 11.05 03 AM TOTAL ASSETS Current Assets CAD RECEIVABLE)AVAD-ALHAMBRA VLY AR $946.454 CASH ACCOUNTS+CASH $3.909.832 CASH ACCOUNTS r TEMPORARY INVESTMENTS $36500000 DUE FROM+DUE FROM DEBT FUND so DUE FROM!DUE FROM RIE so RECEIVABLE ACCOUNTS+ACCOUNTS RECEIVABLE $6,562959 RECEIVABLE ACCOUNTS+ACCRUED INTEREST AIR $0 RECEIVABLE ACCOUNTS+CAD RECEIVABLE $162,781 Current Assets $48,082,025 Net Property,Plant and Equipment FIXED ASSETS C I P CONSTRUCTION'N PROGRESS $� Net Property,Plant and Equipment $0 TOTAL ASSETS 548,082,025 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE:SALES TAX PAYABLE (51 779) CURRENT LIAR LITIES;ACCOUNTS PAYABLE (55 788 4971 CURRENT LIABILITIES+PROJECT RETENTION PAYABLE (5899 868) CURRENT LIABILITIES+REFUNDABLE CONST BONDS ($260821, DUE TO DUE TO DEBT FUND $0 DUE TO,DUE TO RIE s0 LIABILITIES+UNEARNED INTEREST (5124.759) Total Liabilities ($7,075,724) Total Fund Equity EXPENDITURE SUMMARY+TRANSFER TO CIP (439 504.619) FUND EQUITY;AVAILABLE FUND BALANCE $3843,798 FUND EQUITY+EXPENDITURE SUMMARY $39 504 619 YEAR TO DATE REVENUES I REVENUE SUMMARY (S44.850 099) Total Fund Equity ($41,006,302) TOTAL LIABILITIES AND FUND EQUITY ($48,082,025) September 6, 2018 Regular Board Meeting Agenda Packet- Page 48 of 135 Page 27 of 35 ' Central Contra Costa Sanitary District Revenue Report MTD Fund:003-SELF-INSURANCE 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 Other $80,598 $32,620 -59 5",, $727,000 $1,213,070 669% $727,000 ($486,070) 16691/. Total Revenue $80,598 532,620 -59.5% $727,000 $1,213,070 66.9% $727,000 ($486,070) 166.9% September 6, 2018 Regular Board Meeting Agenda Packet- Page 49 of 135 Page 28 of 35 ,&*' Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 003 -SELF-INSURANCE June 2018 Fiscal Period 12/2018 Report Generated on Aug 6: 2018 11 A 1:59 AM $100,000 ®Period Budget $1.000,000 YTD Budget ®Period Actual ❑ YTD Actual $80.000 $800.000 $60,000 $600,000 $40,000 $400,000 i $20,000 $200,000 $0 - $o Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $30,136 $86,210 ($56,074) $936,500 $788,689 $147,811 Totals $30,136 $86,210 ($56,074) $936,500 $788,689 $147,811 September 6, 2018 Regular Board Meeting Agenda Packet- Page 50 of 135 Page 29 of 35 ' Central Contra Costa Sanitary District Proto(tim,public health and the envirmmenf Expense Report - By Department MTD Fund: 003 -SELF-INSURANCE June 2018 Fiscal Period 1212018 Report Generated on Aug 6, 2018 11:11:59 AM Department: Category Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance AnTILIal % Budget INSURANCE$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% $345,000 71 1% EMP RELATED&POLLUTION $0 $0 $0 00% $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 15.89a $936,500 84.2% Color Key: 0 to 10%over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 51 of 135 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. LAIF 10/99- — 1 (1) 6,500,000 6,500,000 6,500,000 6,509,891 100.00% 9,904.93 77,736.92 87,641.85 (3) 6,500,000 6,500,000 0 6,500,000 6,509,891 100.00% 9,904.93 77,736.92 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. September 6, 2018 Regular Board Meeting Agenda Packet- Page 52 of 135 Page 32 of 36 Page 31 of 35 Central Contra Costa Sanitary District 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 Cumnt Assets CASH ACCOUNTS I CASH S669375 CASH ACCOUNTS I TEMPORARY INVESTMENTS 56,500.000 DUE FROM I DUE FROM WE 50 RECEIVABLE ACCOUNTS/ACCRUED INTEREST AIR s0 Current Assets $7,169,375 TOTAL ASSETS $7,169,375 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES ACCOUNTS PAYABLE (57 098) CURRENT LIABILITIES I GAS810 ACTUARIAL RESERVE ($852230) DUE TO?DUE TO RIE $0 Total Liabilities ($889,328) Total Fund Equity FUND EQUITY;AVAILABLE FUND BALANCE 53 015 FUND EQUITY+EMPLOYMENTPOLLUTION RISK ($5 000 0001 FUND EQUITY;EXPENDITURE SUMMARY $788689 FUND EQUITY;INS PREMS+CLAIMS�LAWSUITS ($858 6831 YEAR TO DATE REVENUES I REVENUE SUMMARY (31213 0701 Total Fund Equity ($6,280,047) TOTAL LIABILITIES AND FUND EQUITY (57,169,375) September 6, 2018 Regular Board Meeting Agenda Packet- Page 53 of 135 Page 32 of 35 _.,&j4'`Centra1 Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE 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 Other $48750 $47708 2 1 $3.819099 $3,818057 00% $3 819 099 $1 042 100 00s Total Revenue $48,750 $47,708 -2.1% $3.819,099 $3,818,057 0.0% $3,819,099 $1,042 100.05 September 6, 2018 Regular Board Meeting Agenda Packet- Page 54 of 135 Page 33 of 35 AffWcentral Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004-DEBT SERVICE June 2018 Fiscal Period 1212018 Report Generated on Aug 6, 2018 11:11,59 AM $500,000 ®Period Budget $1,400,000 YTD Budget ®Period Actual Q YTD Actual $1,200,000 $400,000 i $1,000.000 $300,000 $800,000 $600,000 $200,000 $400,000 $100,000 $200,000 $0 —— — - - -- --- $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $404,986 $404,568 $418 $1,231,722 $1,230,680 $1,042 Totals $404,986 $404,568 $418 $1,231,722 $1,230,680 $1,042 I1 September 6, 2018 Regular Board Meeting Agenda Packet- Page 55 of 135 Page 34 of 35 ` Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 004-DEBT SERVICE June 2018 Fiscal Period 1212018 Report Generated on Aug 6,2018 11:11 59 AM Department: PeriodCategory Period Budget Actual Period Variance YTD Budget YTD Actual YTD Variance % Annual % Budget INTEREST EXPENSE $404,986 $404,568 $418 0.1% $1,231.722 $1,230,680 $1,042 01% $1,231,722 999% Total Expenses $404,986 $404.568 $418 0.1% $1,231,722 $1,230,680 $1,042 0.1% $1,231,722 99.9% Total Expenses $9,417,170 $9,136.947 $280.223 3.0% $91.881809 $86,860,754 $5.021,055 5.5% $91,881,809 94.5% Color Key 0 to 10` over budget > 10°�o.over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 56 of 135 Page 36 of 36 Page 35 of 35 Central Contra Costa Sanitary District Balance Sheet Fund:004-DEBT SERVICE June 2018 Fiscal Period 12/2018 Summarized by Account Report Generated on Aug 6,2018 11.05:03 AM TOTAL ASSETS Current Assets DUE FROM:DUE FROM R $0 DUE FROMDUE FROM SSC $0 LT DEBT ACCOUNTING DEPOSIT WITRUSTEE-RESERVE $4856.450 L T DEBT ACCOUNTING r REVENUE BOND RESERVE CASH $a RECEIVABLE ACCOUNTS ACCRUED INTEREST A/R 599,384 Current Assets $4,955,834 TOTAL ASSETS $4,955,834 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES•RECYCLED WATER LOAN $0 DUE TO•DUE TO R/E $0 DUE TO!DUE TO S/C SO L T DEBT ACCOUNTING;BOND ACR INTEREST PAYABLE (5534.330) L T DEBT ACCOUNTING;BONDS PAYABLE ($29,095 000) Total Liabilities ($29,629,330( Total Fund Equity FUND EQUITY I AVAILABLE FUND BALANCE S27 260 873 FUND EQUITY I EXPENDITURE SUMMARY $1 230 680 YEAR TO DATE REVENUES r REVENUE SUMMARY ($3 818 05?' Total Fund Equity $24,673,496 TOTAL LIABILITIES AND FUND EQUITY ($4,955,834( September 6, 2018 Regular Board Meeting Agenda Packet- Page 57 of 135