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HomeMy WebLinkAbout03. Receive July 2018 Financial Statements and Investment Reports Page 1 of 35 Item 3. 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 JULY2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Receipt recommended by Finance Committee. Strategic Plan Tie-In GOAL THREE: Be a Fiscally Sound and Effective Water Sector Utility Strategy 2- Manage costs ATTACHMENTS: 1. July 2018 Financial Statements and Investment Reports September 6, 2018 Regular Board Meeting Agenda Packet- Page 58 of 135 Page 1 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT August 13, 2018 TO: THE BOARD OF DIRECTORS VIA CHRIS THOMAS FROM: JAMIE KING SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending July, 2018: YTD YTD Fav/(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. O & M Expenses(variances>$100K): Total Labor Charges 4,369,902 4,299,669 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 394,152 235,910 158,242 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. All Other 4,074,156 3,703,159 370,997 Minor variances for multiple account categories. Total 8,838,210 8,238,738 599,472 September 6, 2018 Regular Board Meeting Agenda Packet- Page 59 of 135 Page 2 of 34 ' Central Contra Costa Sanitary District 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 -6.8%, $4,123,000 $3,839,500 6.9% Total Revenue $278,980 $207,113 -25.8% $278,988 $207,113 •25.8% $86,925,732 $88,718,519 0.2% September 6, 2018 Regular Board Meeting Agenda Packet- Page 60 of 135 Page 3 of 34 emm 2 ' Central Contra Costa Sanitary District Pro terth�,,-p tiblic health and the enviranincill Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13,2018 3 59 31 PM $9,000,000.00 � Budget $8,838,210 Actual $8,000,000.00 $8,238,746 $7,000,000 00 $6,000,00000 $5.000.000 00 $4.000,00000 $3,000.000.00 $2.000,000.00 $1,000,000 00 $000 Jul(1)2018 Fiscal Periods September 6, 2018 Regular Board Meeting Agenda Packet- Page 61 of 135 Page 4 of 34 Central Contra Costa Sanitary District PivtccMkg public ho,fith and the environment Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 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 $2964.217 $2.886,328 $77.889 2.6% $2,964,217 $2,886,328 $77,889 2.6% $35,571,037 8.1% EMPLOYEE BENEFITS $1,737,321 $1,686,886 $50,435 2.9% $1,737,321 $1 686.886 $50,435 2.9% $20,993,695 80% CAPITALIZED ADM OVERHEAD ($331,636) ($273.537) ($58,099) 17.5% ($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 40.6% $1,459,000 4,1% UTILITIES $113,424 $44,974 $68,450 603% $113,424 $44,974 $68,450 60.3% $4,142,550 1.1% REPAIRS&MAINTENANCE $394,152 $235.908 $158,244 40.1% $394,152 $235,908 $158,244 40.1% $5,414,644 4.4% HAULING&DISPOSAL $53.867 $40,712 $13,155 24,4% $53,867 $40,712 $13,155 24.4% $1,126,475 3.6% PROFESSIONAL&LEGAL SERV $49.435 $22.768 $26,667 539% $49,435 $22,768 $26,667 53.9% $845,300 2.7% OUTSIDE SERVICES $220,686 $133.956 $86,730 393% $220,686 $133,956 $86,730 39.3% $3,510,822 3.8% SELF-INSURANCE EXPENSE $779,500 $779,500 $0 0.0% $779,500 $779.500 $0 0.01/6 $779,500 100.0% MATERIALS&SUPPLIES $148.642 $59,869 $88,773 597% $148,642 $59,869 $88,773 59.7% $2,108,126 2.8% OTHER EXPENSES $117,491 $53,221 $64,270 54.7% $117,491 $53221 $64,270 54.7% $2,777,258 19% UNFUNDED LIABILITIES $2.476,156 $2,497,532 ($21,376) -0.9% $2476.156 $2,497,532 ($21,376) -09% $14,803,278 169% Total Expenses $8,838,210 $8,238,746 $599,464 6.8% $8,838,210 $8,238,746 $599,464 6.8% $89,720,456 9.2% Color Key 0 to 10%over budget > 10% over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 62 of 135 Page 5 of 34 A-MQLCentrall Contra Costa Sanitary District Expense Report-By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13,2018 3:58:13 PM $5,000,000 a Period Budget $5.000000 YTD Budget Period Actual © YTD Actual $4,000,000 $4.000,000 $3.000.000 $3,000,000 $2,000.000 $2,000,000 $1,000,000 $1.000,000 PO�� VaG� o������ Q���aQ�Q J�Q 5�p '(G��O� PQ�\�\5���G\t, �G��O ��Q�c Q 0 011, (G"� Period Budget Period Actual• Period Variance YTD Budget YTD Actual YTD V]2876 ADMINISTRATION $4,162,436 $3,874,832 $287,604 $4,162,436 $3,874,832 $ ENGINEERING $1,365,465 $1,417,102 ($51,637) $1,365,465 $1,417,102 ( COLLECTION SYSTEM OPS. $1,052,947 $992,005 $60,942 $1,052,947 $992,005 PLANT OPERATIONS $1,954,977 $1,717,130 $237,847 $1,954,977 $1,717,130 $ PUMP STATIONS $185,672 $156,009 $29,663 $185,672 $156,009 RECYCLED WATER $116,713 $81,668 $35,045 $116,713 $81,668 Totals $8,838,210 $8,238,746 $599,464 $8,838,210 $8,238,746 $ September 6, 2018 Regular Board Meeting Agenda Packet- Page 63 of 135 Page 6 of 34 AffiliCentral Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3:58:13 PM Department: ADMINISTRATION PeriodCategory Period Budget Apenod Actual YTD Budget AM _. Budget SALARIES&WAGES $611,365 $509,036 $102,329 16.7% $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% $129,800 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 $10,337 31.2% $649,300 3.5% OUTSIDE SERVICES $78,231 $50,433 $27,798 35.5% $78,231 $50,433 $27,798 35.5% $1,647,300 31% SELF-INSURANCE EXPENSE $779.500 $779,500 $0 0.0% $779,500 $779,500 $0 0.0% $779.500 100.0% MATERIALS&SUPPLIES $16,329 $101 $16,228 994% $16,329 $101 $16,228 99.4% $196,025 0.1% OTHER EXPENSES $24,527 $9,855 $14.672 59.8% $24.527 $9,855 $14,672 59.8% $960,040 10% UNFUNDED LIABILITIES $1,759,169 $1,752,819 $6,350 0.4% $1,759,169 $1,752,819 $6,350 0.4% $6,199,286 28.3% ADMINISTRATION Total Expenses $4,162,436 $3,874,832 $287,604 6.9% $4.162,436 $3,874,832 $287,604 6.9% $27,737,657 14.0% Color Key: 0 to 10% over budget > 10% over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 64 of 135 Page 7 of 34 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3:58 13 PM Department: ENGINEERING PeriodCategory Period Budget Period Actual YTD Budget .Actual YTD Variance Annual % Budget SALARIES&WAGES $833,166 $903,841 ($70,675) -85% $833,166 $903,841 ($70,675) -8.55/ $9,998,042 9.0% EMPLOYEE BENEFITS $329,253 $362,983 ($33.730) -10.2% $329,253 $362,983 ($33,730)® $3,951.391 9.2% 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 $10,191 706% $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) -6.6% $4,867 $5.189 ($322) -66% $538,425 1.0% PROFESSIONAL&LEGAL SERV $14,248 $0 $14,248 100.0% $14,248 $0 $14,248 100 0% $171,000 0.0% OUTSIDE SERVICES $105,681 $57,381 $48,300 45.7% $105,681 $57,381 $48,300 45.7% $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 40.1% $49,962 $29,915 $20,047 40.1% $764,812 3.9% UNFUNDED LIABILITIES $263,450 $283,086 ($19,636) -7.5% $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 a 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 65 of 135 Page 8 of 34 ,01"!� Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13. 2018 3:58:13 PM Department: COLLECTION SYSTEM OPS. Category Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance Annual % SALARIES&WAGES $522,693 $506,641 $16,052 3.1% $522,693 $506,641 $16,052 3.1% $6,272,384 81% EMPLOYEE BENEFITS $255,254 $253,402 $1,852 0.7% $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. /0 5 ($32,120) 75/0 UTILITIES $12,115 $10,399 $1,716 14.2% $12,115 $10399 $1,716 14.2% $145,400 7.2% REPAIRS&MAINTENANCE $24,374 $4,532 $19,842 81.4% $24,374 $4,532 $19,842 81.4% $1,474,504 0.3% HAULING&DISPOSAL $10,916 $7,195 $3,721 34.1% $10.916 $7.195 $3,721 34.1% $131,000 5.5% PROFESSIONAL&LEGAL SERV $625 $0 $625 1000% $625 $0 $625 1000% $7,500 0.0% OUTSIDE SERVICES $4,972 $19,648 ($14676) -2952% $4,972 $19648 ($14,676)® $59.680 32.9% MATER)ALS&SUPPLIES $46,074 $16,666 $29,408 63.8% $46,074 $16,666 $29,408 63.8% $756,951 2.2% OTHER EXPENSES $16,695 $13,451 $3,244 19.4% $16.695 $13451 $3,244 194% $138,445 9.7% UNFUNDED LIABILITIES $161,905 $162,492 ($587) -04% $161,905 $162,4920 ($sa7) -oa". $1,942,922 a. /°a COLLECTION SYSTEM OPS.Total $1 052 947 $992.005 $60,942 5.8% $1.052,947 $992005 $60,942 5.8% $13,960,060 7.1% Expenses Color Key: 0 to 10%over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 66 of 135 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 358:13 PM Department: PLANT OPERATIONS PeriodCategory Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance Annual % Budget SALARIES&WAGES $869,326 $846,718 $22,608 2.6% $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 $391,4580 ($10,952) -2.9% $4,566,639 8. /o 6 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 45.0% $1,125,000 4.6% UTILITIES $56,466 $15.516 $40.950 72.5% $56,466 $15,516 $40,950 72.5% $3.002600 05% REPAIRS&MAINTENANCE $186,609 $97,862 $88,747 47.6% $186,609 $97,862 $88.747 47.6% $2,239,400 4.4% HAULING&DISPOSAL $37,351 $27,606 $9,745 26.1% $37,351 $27.606 $9,745 261% $448,250 6.2% PROFESSIONAL&LEGAL SERV $291 $0 $291 1000% $291 ° $291 $0 $291 100 /o 0 $3,500 0. /o 0 OUTSIDE SERVICES $19.912 $2,984 $16,928 85.0% $19,912 $2,984 $16,928 850% $239,000 1.2% MATERIALS&SUPPLIES $48,871 $30,331 $18,540 37.9% $48,871 $30,331 $18,540 379% $706,600 4.3% OTHER EXPENSES $20,534 $0 $20,534 100.0% $20,534 $0 $20,534 1000% $844,615 0.0% UNFUNDED LIABILITIES $269.219 $272,883 ($3,664) -1.4% $269,219 $272,883 ($3,664) -1.4% $3,230,674 84% PLANT OPERATIONS Total Expenses $1,954,977 $1,717,130 $237,847 12.2% $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 September 6, 2018 Regular Board Meeting Agenda Packet- Page 67 of 135 Page 10 of 34 liep, " Central Contra Costa Sanitary Distrkt Ell Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13,2018 3:58:13 PM Department: PUMP STATIONS PeriodCategory Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance Annual % Budget SALARIES&WAGES $80,539 $82,743 ($2,201) -27% $80,539 $82,743 ($2,204) -27% $966,479 86% EMPLOYEE BENEFITS $33,186 $36,006 ($2,820) -85% $33.186 $36,006 ($2,820) -85% $398,256 9.0% CAPITALIZED ADM OVERHEAD $0 $0 $0 00% $0 $0 $0 0.0% $0 0.0% CHEMICALS $0 $0 $0 00% $0 $0 $0 00% $250,000 0.0% UTILITIES $5.012 $4,398 $614 123% $5,012 $4.398 $614 12.3% $516.550 0.9% REPAIRS&MAINTENANCE $30,661 $2,065 $28,596 933% $30,661 $2,065 $28,596 93.3% $367,950 0.6% HAULING&DISPOSAL $733 $722 $11 15% $733 $722 $11 1.5% $8.800 8.2% OUTSIDE SERVICES $6.683 $3,510 $3,173 47.5% $6,683 $3,510 $3,173 47.5% $80.200 4.4% MATERIALS&SUPPLIES $3,466 $313 $3,153 910% $3,466 $313 $3,153 910% $41,600 0.8% OTHER EXPENSES $2,979 $0 $2,979 100.0% $2,979 $0 $2,979 100.0% $35,796 0.0% UNFUNDED LIABILITIES $22,413 $26,252 ($3,839) -17.1% $22,413 $26,252 ($3,839)® $268.953 9.8% PUMP STATIONS Total Expenses $185,672 $156.009 $29,663 16.0% $185.672 $156.009 $29,663 16.004. $2,934,584 5.3% Color Key: 0 to 10% over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 68 of 135 Page 11 of 34 Central Contra Costa Sanitary District Ptofectil�g public health and the environmeig Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3.58 13 PM Department: RECYCLED WATER PeriodCategory Budget Period Actual Period . Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $47,128 $37,349 $9,779 20.8% $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 $6,999 $8,296 ($1,297) -18.5% $6,999 $8,296 ($1,297)= $84,000 99% 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) -353.1% $2,415 $10,944 ($8,529)= $29,000 37.7% PROFESSIONAL&LEGAL SERV $1,166 $D $1,166 100.0% $1.166 $D $1,166 100.0% $14,000 0.0% OUTSIDE SERVICES $5,207 $0 $5,207 100.0% $5,207 $0 $5,207 100.0% $214,500 0.0% MATERIALS&SUPPLIES $987 $0 $987 100.0% $987 $0 $987 100.0% $11,900 00% OTHER EXPENSES $2,794 $0 $2,794 100.0% $2,794 $0 $2,794 100.0% $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 September 6, 2018 Regular Board Meeting Agenda Packet- Page 69 of 135 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.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) 19,000,000 29,000,000 (10,000,000) 19,000,000 18,964,411 100.00% 43,620.16 0.00 43,620.16 RE01 GE CP 04/26/18 07/25/18 0 2.300% 0 2,500,000 (2,500,000) 0 0 0.00% 3,816.67 0.00 3,816.67 RE02 US Gov't FHLB 04/26/18 07/25/18 0 1.877% 0 5,000,000 (5,000,000) 0 0 0.00% 6,143.33 0.00 6,143.33 RE03 MUFG CP 04/27/18 07/27/18 0 2.313% 0 2,500,000 (2,500,000) 0 0 0.00% 4,152.78 0.00 4,152.78 RE04 US Gov't FHLB 04/27/18 07/18/18 0 1.817% 0 4,000,000 (4,000,000) 0 0 0.00% 3,418.89 0.00 3,418.89 0 (3) 19,000,000 43,000,000 (24,000,000) 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 1.9441/6. (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. September 6, 2018 Regular Board Meeting Agenda Packet- Page 70 of 135 Page 14 of 35 Page 13 of 34 '� Central Contra Costa Sanitary District 11111111110 Balance Sheet Fund:001-RUNNING EXPENSE(O&M) July 2018 Fiscal Period 1/2019 Summarized by Account Report Generated on Aug 13 2018 2 35 30 PM TOTAL ASSETS Current Assets CASH ACCOUNTS I CASH $1,601,974 CASH ACCOUNTS)PAYROLL CLEARING $20,000 CASH ACCOUNTS I PETTY CASH $3.400 CASH ACCOUNTS I TEMPORARY INVESTMENTS $19000000 DEFERRED OUTFLOWS/DEFERRED OUTFLOWS-GASB 68 $29.078203 DUE FROM•DUE FROM SIC $665638 INVENTORY SUPPLIES 8 MATERIAL INV $2.235,237 PREPAID ACCOUNTS 1 PREPAID CAFETERIA PLAN 546.104 PREPAID ACCOUNTS/PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS 1 PREPAID EXPENSES $1 016 831 PREPAID ACCOUNTS,PREPAID INSURANCE $11 467 PREPAID ACCOUNTS I PREPAID RETIREMENT $18521 357 RECEIVABLE ACCOUNTS I AIR-SSC D RECT BILL $1513 RECEIVABLE ACCOUNTS 1 ACCOUNTS RECE.VABLE $16 351 663 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE-COBRA $1 837 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR S43620 RECEIVABLE ACCOUNTS f COMPUTER PURCHASE PROGRAM $9422 RECEIVABLE ACCOUNTS DEPOSITS TO BANK ESCROW $100640 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION A/R 53 181 Current Assets $88,712,659 Net Property.Plant and Equipment CONTRIBUTED FIXED ASSETS;ACC DEPR-CONTRIB ASSETS ($61491489i CONTRIBUTED FIXED ASSETS CONTR,BUTED SEWER LINE S $159795333 FIXED ASSETS-C I P.CONSTRUCTON:N PROGRESS $35 820 635 FIXED ASSETS I ACC DEPR-BUILDINGS ($14 154 661) FIXED ASSETS I ACC DEPR-FURN 8 EQUIP ($9236015) FIXED ASSETS/ACC DEPR-QUTFALL ;$3 768 3761 FIXED ASSETS I ACC DEPR-PUMPING STATIONS 1535 288 4431 FIXED ASSETS I ACC DEPR-SEWAGE COL SYS 473 525.809) FIXED ASSETS I ACC DEPR-TREATMENT PLANT {5228 809 775) FIXED ASSETS I ACC DEPR-VEHICLES .:55 217 7321 FIXED ASSETS/ACCUM DEPRC-RECY WATER 1$9 680 325) FIXED ASSETS/BUILDINGS $44 238 508 FIXED ASSETS I FURNITURE 8 EQUIPMENT $13.841.424 FIXED ASSETS I INTANGIBLE ASSETS $4 949 507 FIXED ASSETS I LAND $17320570 FIXED ASSETS I OUTFALL SEWERS $11371.574 FIXED ASSETS/PUMPING STATIONS 557,327,020 FIXED ASSETS I RECY WATER INFRASTRUCTI,'RE $20,292,366 FIXED ASSETS I SEWAGE COLLECTION FAC L $379,247,498 FIXED ASSETS/TREATMENT PLANT $341,675,108 FIXED ASSETS I VEHICLES $7,695,424 Net Property,Plant and Equipment $652,402,342 TOTAL ASSETS $741,115,001 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE ($2,464) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($779,417) CURRENT LIABILITIES/ACCRUED COMPENSATED ABS (54,602.337) CURRENT LIABILITIES!ACCRUED WAGES PAYABLE (51.198.082) CURRENT LIABILITIES I CAFETERIA PLAN PAYABLE (534,6371 CURRENT LIABILITIES f COMMUTER PLAN PAYABLE ($521) September 6, 2018 Regular Board Meeting Agenda Packet- Page 71 of 135 Page 15 of 35 Page 14 of 34 ' Central Contra Costa Sanitary DWct Balance Sheet Fund:001-RUNNING EXPENSE(O&M) July 2018 Fiscal Period 112019 Summarized by Account Report Generated on Aug 13,2018 2 35.30 PM CURRENT LIABILITIES I MISC DEPOSITSILIAB;LITIES ($114931) CURRENT LIABILITIES I OTHER PAYROLL WITHHOLDING (S4385) CURRENT LIABILITIES I REFUNDABLE DEPOSITS (S40080) CURRENT LIABILITIES?RETIREMENT CONTRIB W/H ($1718380) CURRENT LIABILITIES I WORKERS'COMP INS PAYABLE $394932 DUE TO/DUE TO SIC ($12960) DUE TO/DUE TO S/1 (5779 500) LIABILITIES-LONG TERM I DEFERRED INFLOWS-GASB 68 (516 051 905) LIABILITIES-LONG TERM I NET PENSION LIAB-GASB 68 ($87 847 116) LIABILITIES-LONG TERM I POST EMP BENEFIT-PENSION $5,359,000 MEDICAL LIABILITIES I DELTA DENTAL ($18) MEDICAL LIABILITIES 1 DISABILITY INS ($179) MEDICAL LIABILITIES)HEALTH NET ($8778) MEDICAL LIABILITIES I KAISER PERMANENTE ($2143) MEDICAL LIABILITIES/LIFE INS (566) MEDICAL LIABILITIES I OCCUPATIONAL HEALTH $2027 MEDICAL LIABILITIES I POST EMP BENEF,T-OPER (5672,575) REIMBURSEMENT FEES ($54,466) Total Liabilities ($108,166,979) Total Fund Equity FUND EQU.TY I AVAILABLE FUND BALANCE ($38.409 231) FUND EQUITY I CAPITAL COST SHARING IS115,056 482) FUND EQUITY I CONTRIBUTED SEWER LINES ($159,795 333) FUND EQUITY I EXPENDITURE SUMMARY $8 238 746 FUND EQUITY 1 GENERAL FIXED ASSET GROUP (5252415,331) FUND EQUITY/STATE 8 FED CAPITAL GRANT ($75 301,279) YEAR TO DATE REVENUES'REVENUE SUMMARY ($207,113) Total Fund Equity ($632,946,022) TOTAL LIABILITIES AND FUND EQUITY ($741,115,001) September 6, 2018 Regular Board Meeting Agenda Packet- Page 72 of 135 Page 15 of 34 CENTRAL CONTRA COSTA SANITARY DISTRICT August 13, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS Gi! FROM: JAMIE KING SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending July, 2018: YTD YTD Fav/(Unfav) S/C 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 % Spent Total 52,287,827 1,600,939 50,686,888 IXA Includes 17/18 carry-over($6,968,827) September 6, 2018 Regular Board Meeting Agenda Packet- Page 73 of 135 Page 16 of 34 Central Contra Costa Sanitary District Prolo:lit Ig Public 11vaith and V it-,environniel It Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) July 2018 Fiscal Period 112019 Report Generated on Aug 13, 2018 238.08 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 0.0% $7.150.000 $7,150,000 0,0% Sewer Service Charges $0 ($34,809) 00% $0 ($34.809) 0.0% $27.926.268 $27,961,077 -0.1% Other $625581 $353,594 -43.5% $625,581 $353594 -43.5% $20.813.000 $20,459,406 1.7% Total Revenue $625,581 $318,785 -49.0% $625,581 $318,785 -49.0% $55,889,268 $55,670AN 0.6% September 6, 2018 Regular Board Meeting Agenda Packet- Page 74 of 135 Page 17 of 34 Sewer Fund (Capital) Spending FY $1,650,000 18-19 $1,600,000 $1,600,939 $1,550,000 $1,500,000 $1,426,829 $1,450,000 $1,400,000 $1,350,000 $1,300,000 July Projected* -Actual Cvlumrli< ` Projected* $ 1,426,829 Actual 1,600,939 *Projected-Current year budget allocated by month based on historical spending in previous 2 years September 6, 2018 Regular Board Meeting Agenda Packet- Page 75 of 135 Page 18 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 B C{A-B) D E F(C+D+E) G (FG). 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) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE CS Collection System $ 29,409,417 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 i TYPE RW Recycled Water i 982,894 1,769,035 613,859 2,857,000 - 3,470,859 31,250 3,439,609 CIB Contingency - - 1,500,000 1,500,000 1,500,000 $ 52,287,827 $ 1,600 TOTAL DISTRICT — 72,163,322_ $ 45,319000$ 66,594,495 $ 6,968,827 , ,939 $ 50;686,894 $ N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report- FY 18 19 July 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 76 of 135 Page 19 of 34 PROGRAM/GM3851.4-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 fC+D+E) G H(F-G) _ PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENTIN 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 201849 FY 2018-19 XYRE CS CollEocin System - - - 5991 PH Sewer Renovation Phase 2 460,000 277,761 182,239 _ _ _1_82,239 - 182,239 6602 South Jackson CAD _ _ 411,290 391,290 20,000 _ _ _ 20,000 _ 20,000 I 6603 North Jackson CAD _ 400,000 400,000 = 400,000 _ 400,000 8249 CSO Dump Pad Modifications 60,000 - 60,000. _ _ _-_60,000 _ _ 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 _ _ 100,6131 15,544 85,069_ '8430 I 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 d 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 61,000 - 61,000 8443 LG Diameter Pipe line Inspection 200,000 5,793 194,207 50,000 244,207 244,207 8444 Force Main Inspection Program - 75,000 _ - 75,00_0 _ 50,000 - 125,000 - 125,000 8445 N.Onnda 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 8451 C.S.Sewer Renovation 50,000 - 50,000 1 2,612,527 21662,527 ` - 2,662,527 TBD Pump Station Upgrades Ph.2 - 50,000 _ 50,000 50,000 "8453 Willows Sewer Repair - 98,000 98,000 - - Rounding 8 Total FY 2018-19 CS Amount $ 29,409,417 30,841,697 (1,432,280) 19,347,000 17,914,720 1,202,978 16,711,750 Ilahc Projects open but not in CIB for 18/11) N*\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 July 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 77 of 135 Page 20 of 34 PROGRAM/GM38SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ - ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING! 7/31/2018 I PERIOD 1/20194 A 8 - C(A-B) D E F(C+D+E) G H{F-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 IPYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018.19 FY 2018-19 FY 2018-19 FY 2018-19 -ryn!&Treatment 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 __-_ _ 605,97_2 461 605,511 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 _ 30,552 758 29,794 7322 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 100,000 100,000 100,000 - 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 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 - 400,000 - 400,000 7354 TP Security Improvements 87,000 2,995 84,005 50,000 134,005 449 133,557 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 Solids 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_ 5,456 111,504__ 7362 POB Seismic Upgrades 400,000 135,591 264,409 1,100,000 _ - _ 1,364,409 10,539 1,353,870 _ 7363 iTreatment Plant Planning - 450,000 348,907 101,093 450,000 551,093 27,215 523,878_ 7364 TP Safety Enhancement Ph 5 - 100,000 - 100,000 100,000_ Rounding (11 Tital_FY 2017.18 TP Amount $ 32,746,274 26,758,622 5,987,652 16;865,000 22,852,652 260,941 22,591,710 'ltalk Projects open but not in CIB for 18119 N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 July 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 78 of 135 Page 21 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING_ CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING- 7/31/2018 I PERIOD 1/2019 A B C(A-B) D E F(C+D+E) G H.(F-G) PROJECT TOTALTOTAL FY 2018-19 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 G]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 i 8240 IT Development _ 2,188,794 2,187,431 1,363 1,750,000 _ 1,751,363 12,424 1,738,939 8243 Server Room Relocation 955,430 515,656 439,774 880,000 1,319,774 1 23,130 1,296,644 1 8247 Property&Building Improvements 400,000 178,767 221,233 300,00_0 521,233 4 34,153 487,080 8248 Cyber Security 75,000 - 75,000 75,0001 75,000 8516 District Equipment Acquisition 676,000 590,74585,255 200,000 _ - 285,255 285,255_ 8517 Vehicle Replacement Program _ 1,199,000 603,959 595,041 650,000 1,245,041 1,245,041 9999 Capital Project Clearing(Accounting Use only)** (60,000) 60,000 - 60,000 7,478 52,522 Rounding 1) Total FY 2017-18 GI Amount $ 9,024,737 7,225,141 1,799,596 4,750,000 16,549,596 105;770 6;443,825 N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 July 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 79 of 135 Page 22 of 34 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ _ ACCOUNTING' CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 7/31/2018 _ _ gg PERIOD 1/20191 A B C(A-B) D E F(C+D+E) G H(F G) PROJECT TOTAL TOTAL FY 2018.19 BUDGETAPPROVED TOTAL TOTAL PROJ 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 201819 FY 2018-19 TYPE RW Recycled 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 1.6,035 565,332 TBD ReW Distribution System Renov.Program 15,000 15,000 15,000 Rounding Total FY 2016-17 RW Amount $ 982,894 1,769,035 613,859 2,857,000 3,470,859 31 ,250 3,939,6tl9 9990 CONTINGENCY-ALL PROGRAMS - 1,500,000 1,500,000 1,500,000 GRAND TOTAL $ 72,163AZ2 66,594,495 6,968,827 45,319,000 - 52,287 ,827 1,600,939 50,686;894. N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 July 18 September 6, 2018 Regular Board Meeting Agenda Packet- Page 80 of 135 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 l7-18 Jul.'18 Aug.'18 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 Salary&Benefits $ 17,293 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 17,293 Technical Services $ 75,169 75,169 Total $ 61,462 $ _ $ $ - $ $ _._ - $ - $ $ $ - $ $ $ $ 92 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 Salary&Benefits 206,827 $ 1.442 5 5 5 _ 5 5 $ - $ - $ - $ - $ 1,444 $ 208,272 Other Charges $ 74,996 _ _ T.0191 $ 281,924 $ JM4 $ $ - $ $ - $ X74.996 OM083-Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 17-18 Jul.'18 Aug.'18 Sept.'18 Oct.'18 Nov-'18 Dec.'19 Jan.'19 Feb-'19 Mar.'19 Apr-'19 May'19 Jun,'19 2018-19 YTD to date Salary&Benefits $ 23,64111$ 2,746 $ $ $ $ $ $ $ $ $ $ $ $ 2,746 $ 26,394 other Charges $ - $ _ $ Total $ 23AB $ 2170. $ - S - $ -_.S # - $. - :$ $ - $ - '$ -: —�_..$ 1W:$ — 16J$4. N-\Accounting\GMTEMP1\Financials and ClosingM19 Financials\O&M Projects Activity YTD 18 19 September 6, 2018 Regular Board Meeting Agenda Packet- Page 81 of 135 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.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 8186-2/90 — 1 (1) 13,500,000 16,500,000 (3,000,000) 13,500,000 13,474,713 40.30% 25,325.26 0.00 25,325.26 930 Chevron Comm Paper 06108118 09/06118 37 2.05 4,974,500 5,000,000 5,000,000 4,989,859 14.93%, 8,783.33 0.00 8,783.33 931 GE Comm Paper 06/08/18 09/06118 37 2.23 4,972,250 5,000,000 5,000,000 4,989,294 14.93% 9,568.33 0.00 9,558.33 932 US Govt Agency Dscnt 06108/18 12/06118 127 2.09 4,949,000 5,000,000 5,000,000 4,963,100 14.93% 8,783.33 0.00 8,783.33 933 US Govt Agency Dscnt 06/08118 05125119 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) 33,352,310 36,500,000 (3,000,000) 33,500.000 33,375,316 100.00% 56,232.97 0.00 56,232.97 (3) (5) 0.00 66,232.97 0.00 56,232.97 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. September 6, 2018 Regular Board Meeting Agenda Packet- Page 82 of 135 Page 26 of 35 Page 25 of 34 '`Central Contra Costa Sanitary District 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—Y AR $946454 CASH ACCOUNTS I CASH $2052371 CASH ACCOUNTS.,TEMPORARY INVESTMENTS $33 500 000 DUE FROM:DUE FROM R/E $12960 RECEIVABLE ACCOUNTS;ACCOUNTS RECEIVABLE $6564191 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $25325 RECEIVABLE ACCOUNTS I CAD RECEIVABLE $162781 Current Assets $44,064,081 Net Property,Plant and Equipment FIXED ASSETS-C I P I CONSTRUCTION IN PROGRESS $1,600954 Net Property,Plant and Equipment $1,600,954 TOTAL ASSETS $45,665,035 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE ($1.779) CURRENT LIABILITIES)ACCOUNTS PAYABLE 152 372 533) CURRENT LIABILITIES I PROJECT RETENTION PAYABLE ($945326) CURRENT LIABILITIES I REFUNDABLE CONST BONDS ($260821) DUE TO DUE TO RIE (5665.638) LIABILITIES:UNEARNED INTEREST ($93,851) Total Liabilities ($4,339,948) Total Fund Equity EXPENDITURE SUMMARY I TRANSFER TO Cr ($1 600 954) FUND EQUITY I AVAILABLE FUND BALANCE ($41,006 302) FUND EQUITY I EXPENDITURE SUMMARY $1 600 954 YEAR TO DATE REVENUES I REVENUE SUMMARY ($318.785) Total Fund Equity ($41,325,087) TOTAL LIABILITIES AND FUND EQUITY ($45,665,035) September 6, 2018 Regular Board Meeting Agenda Packet- Page 83 of 135 Page 26 of 34 "'),Central Contra Costa Sanitary District Revenue Report MTD Fund:003-SELF-INSURANCE 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 Other $789145 $790,232 0 1 $789,145 $790.232 0 1':t, $960.250 $170,018 82 31 Total Revenue $789,145 $790,232 0.1% $789,145 $790,232 0.1% 5960,250 $170,018 82.3% September 6, 2018 Regular Board Meeting Agenda Packet- Page 84 of 135 Page 27 of 34 ' Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 003-SELF-INSURANCE July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3 5813 PM $600,000 g Period Budget $600,000 ® YTD Budget 0 Period Actual Q YTD Actual $500000 $500,000 i $400.000 $400.000 $300,000 $300,000 i $200.000 $200,000 i $100,000 $100,000 $❑ ..-- -- --- - $❑ Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $599,540 $569,941 $29,599 $599,540 $569,941 $29,599 Totals $599,540 $569,941 $29,599 $599,540 $569,941 $29,599 ? September 6, 2018 Regular Board Meeting Agenda Packet- Page 85 of 135 Page 28 of 34 Central Contra Costa Sanitary District 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: BudgetCategory Period Budget 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 0.0% $0 0.0% Total Expenses $599,540 $569.941 $29,599 4.9% $599.540 $569.941 $29,599 4.9% $924,500 61.6% Color Key, 0 to 10% over budget > 10%over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 86 of 135 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) 6,500,000 6,500,000 6,500,000 6,487,825 100.00% 10,731.95 0.00 10,731.95 (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. September 6, 2018 Regular Board Meeting Agenda Packet- Page 87 of 135 Page 31 of 35 Page 30 of 34 L Central Contra Costa Sanftary District 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 $6500000 DUE FROM+DUE FROM RIE $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 (S7.859) CURRENT LIABILITIES:GASB10 ACTUARIAL RESERVE (5882 230) Total Liabilities ($890,089) Total Fund Equity FUND EQUITY,EMPLOYMENTIPOLLUTION RISK ($5.000000) FUND EQUITY I EXPENDITURE SUMMARY $569.941 FUND EQUITY INS PREMSICLAIMSILAWSUITS ISI 280.0471 YEAR TO DATE REVENUES!REVENUE SUMMARY ($790,2321 Total Fund Equity ($6,500,338) TOTAL LIABILITIES AND FUND EQUITY (57,390,427) September 6, 2018 Regular Board Meeting Agenda Packet- Page 88 of 135 Page 31 of 34 ACA., Central Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE July 2018 Fiscal Period 1/2019 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 Other $0 50 0 0�; $0 S0 0.0% $3,611,037 $3.611.037 0 0°`: Total Revenue So $0 0.0% $0 $o 0.0% $3,611,037 $3,611,037 i.D% September 6, 2018 Regular Board Meeting Agenda Packet- Page 89 of 135 Page 32 of 34 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:004-DEBT SERVICE July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3:58:13 PM $1 ®Period Budget $1 YTD Budget ®Period Actual ® YTD Actual $0 so so so ($o) tsa) 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 September 6, 2018 Regular Board Meeting Agenda Packet- Page 90 of 135 Page 33 of 34 AtO,LCentral Contra Costa Sanitary District Expense Report- By Department MTD Fund:004-DEBT SERVICE July 2018 Fiscal Period 01/2019 Report Generated on Aug 13, 2018 3:58-13 PM Department: PeriodCategory Budget Period .. . Budget YTD Actual YTD Variance % Annual % Budget INTEREST EXPENSE $0 $0 $0 0 0% $0 $0 sit 0.0% $1,135,780 0.0% Total Expenses so $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%K over budget September 6, 2018 Regular Board Meeting Agenda Packet- Page 91 of 135 Page 35 of 35 Page 34 of 34 '._Central Contra Costa Sanitary District 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 L T DEBT ACCOUNTING DEPOS T WITRUSTEE RESERVE $485645- RECEIVABLE 485645•RECEIVABLE ACCOUNTS:ACCRUED INTEREST AIR $99384 Current Assets $4,955,834 TOTAL ASSETS $4,955,834 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities L T DEBT ACCOUNTING:BOND ACR INTEREST PAYABLE ($534,330) L T DEBT ACCOUNTING I BONDS PAYABLE (529,095 000) Total Liabilities ($29,629,330) Total Fund Equity FUND EQUITY AVAILABLE FUND BALANCE $24.673.496 Total Fund Equity $24,673,496 TOTAL LIABILITIES AND FUND EQUITY ($4,955,834) September 6, 2018 Regular Board Meeting Agenda Packet- Page 92 of 135