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HomeMy WebLinkAbout04.a. Review August 2018 Financial Statements and Investment Reports Page 1 of 36 Item 4.a. CENTRAL CONTRACENTRAL COSTA SANITARY DISTRICT September 25, 2018 TO: FINANCE COMMITTEE FROM: CHRIS THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHIL LEI BER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW AUGUST 2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Strategic Plan Tie-In GOAL THREE:Be a Fiscally Sound and Effective Water Sector Utility Strategy 2- Manage costs ATTACHMENTS: 1.August 2018 Financial Statements and Investment Reports September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 7 of 128 Page 1 of 35 Attachment 1 CENTRAL CONTRA COSTA SANITARY DISTRICT September 10, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS C,<' FROM: AMAL LYON SUBJECT: O&M Variancenalysis The following are brief year-to-date variance explanations through period ending August, 2018: YTD YTD Fav/(Unfav) O&M Revenues: Budgeted Actual Variance Explanation Total 5731460 5521078 21,382 No significant variances. O&M Expenses: Total Labor Charges 81739,804 81474,122 265,682 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. Chemicals 2221461 150,149 72,312 Chemicals are purchased as needed but budgeted for evenly. Utilities 458,630 388,995 69,635 Delay in Aug. PG&E invoices for Electrical expenses. Repairs&Maintenance 841,583 598,731 242,852 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional& Legal Services 1191036 63,393 551643 Due to delay in legal invoices. Outside Services 527,120 272,242 2541878 Mostly due to lower Technical Services than budgeted thus far in the year. Materials&Supplies 3241284 2371131 87,153 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Other Expenses 694,275 475,856 218,419 BACWA expense lower than budget by$154k. However, additional BACWA expense may be incurred later in the fiscal year for Nutrient Studies. All Other 41324,828 41328,383 (31555) Minor variances for multiple account categories. Total 16,252,021 14,989,002 112633019 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 8 of 128 Page 2 of 35 Central Contra Costa Sanitary DWct Revenue Report MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated an Sep 10, 2018 11.51:29 AM August 2018 Fiscal Period 212019 Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0 01�r, $0 $0 00911. $14,800,000 $14,800.000 0.0% HHW $8;000 $7,514 -61% $16.000 $14,717 -80% $929,000 $914,283 1.6% Other $271,064 $352,820 302% $575,128 $636.320 10.6% $4.123,000 $3,486,681 154% Sewer Service Charges $15,416 ($15,370) -1997% ($17,668) ($98,959) 4601% $67,073,732 $67172.691 -0.1% Total Revenue $M,480 $3441964 17.1% $573,460 $5522077 -3.7% $86,925,732 $86,373,655 0.6% September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 9 of 128 Page 3 of 35 Central Contra Costa San ita ry[]lstr ct Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated on Sep'i 0,20�8 1��54�0� AM August 2018 Fiscal Period 0212019 $18,000,000 00 Budget Actual $16,000,000.00 V6,252.021 $14.000.000.00 _ $14,989,002 $12.000.000 00 _ $10.000,000-00 $8,82-t0 $8,000.000.00 j $8,238,746 $6,000,000 00 $4,000,000 00 $2.000,000 00 $000 Jul(1)2018 Aug(2)2018 Fiscal Periods September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 10 of 128 Page 4 of 35 Central Contra Costa Sanitary Dict Expense Report-District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) August 2018 Fiscal Period 0212019 Report Generated on Sep 10, 2018 11:54:01 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,964,217 $2,.855,588 $108,629 3 7% $5.928,434 $5,741,916 $186,518 3.1°/D $35,571,037 16.1% EMPLOYEE BENEFITS $1,737,321 $1,638.181 $99,140 57% $3.474,642 $3,325,066 $149,576 4.3% $20,993,695 15.8% CAPITALIZED ADM OVERHEAD ($331,636) ($319,336) ($12.300) 37% ($663,272) ($592,873) ($70,399) 10.6% ($3,979,723) 14,9% DIRECTOR FEES&EXPENSES $14,041 $15.626 ($1,585) -11.3% $28,082 $26,345 $1.737 6.2% $168,494 156% CHEMICALS $121,547 $90,239 $31,308 25.8% $222,461 $150,149 $72312 32.50/a $1,459,000 10.3% UTILITIES $345,206 $344.022 $1,184 03% $458;630 $388,996 $69,634 15.2% $4,142,550 9A% REPAIRS&MAINTENANCE $447,431 $362,823 $84.608 189% $841,583 $598,731 $242,852 28.9% $5,414,644 11 1% HAULING&DISPOSAL $93,867 $80,382 $13,485 144% $147.734 $121,094 $26,64❑ 18.0% $1,126,475 10.7% PROFESSIONAL&LEGAL SERV $69.601 $40.625 $28,976 416% $119,035 $63,393 $55.643 46.70/8 $8459300 7.5% OUTSIDE SERVICES $306,434 $138,287 $168,147 549% $527,120 $272,243 $2541877 48.4% $3,510,822 7.8% SELF-INSURANCE EXPENSE $0 $❑ $0 ❑0% $779,500 $779,500 $❑ 00% $779,500 100.0% MATERIALS&SUPPLIES $175,642 $177,256 ($1,614) -09% $324284 $237,125 $87,159 269% $2,108,126 11.2% OTHER EXPENSES $576.784 $422,635 $154,149 267% $694,275 $475,856 $218,419 315% $2,777,258 17.1% UNFUNDED LIABILITIES $893,356 $903,928 ($10,572) -1.2% $3,369,512 $3,401,461 {$31.949} -09% $14,803,278 23.0% Total Expenses $7,413,811 $6,750,255 $8830555 9.0% $16,252,021 $14,989,002 $1,263,019 7.8% $89,720,456 16.7% Color Key 0 to 10%over budget > 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 11 of 128 Page 5 of 35 ANN Centrall Contra Costa Sanitary DCt Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated on Sep 10, 2918 11:55;58 AM August 2018 Fiscal Period 0212019 $2,500,000 Period Budge $8.000.000 1Z YTD Budget Period Actual YTD Actual $2,000,000 i $6,000,000 I E - $1,500,000 N $4,000 000 $1,000.000.1 $2,000.000 $500,000 i NN X ❑��� G��� o�Lr� G"(GLS ���5 G���� L��-t �,�oe Q S� G\6; G Q� Q PIP Goy Q� Q�� GA Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,862,789 $1,726,214 $136,575 $6,025,225 $5,.601046 $4243179 ENGINEERING $1,840,465 $1,523,378 $317,087 $3,205,930 $2,940,480 $2651450 COLLECTION SYSTEM OPS. $11158,114 $11117,726 $40,388 $21211,061 $211091731 $101,330 PLANT OPERATIONS $2$178,526 $2,064,358 $114,168 $4$133,503 $3t781 A89 $3521014 PUMP STATIONS $244,538 $2351233 $9,305 $430,210 $3911242 $381968 RECYCLED WATER $129,379 $83,347 $46,032 $246,092 $165,015 $81,077 Totals $7,413,811 $6,750,256 $653,555 $16,252,021 $14,989,002 $1,263,019 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 12 of 128 Page 6 of 35 jig%) Centrad Contra Costa Sanitary Distri[t oil Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on Sep 10, 2018 11:55:58 AM August 2018 Fiscal Period 0212019 Department; ADMINISTRATION ■s - ., IF SALARIES&WAGES $611.365 $523,491 {$12,126} -2.0% $1.222.730 $1.132.526 $90.204 74% $7,336,515 15.4% EMPLOYEE BENEFITS $703,688 $596,836 $1061F852 152% $1,407,376 $1,214,794 $192,582 13.7% $8,588.771 14.1% CAPITALIZED ADM OVERHEAD ($4,147) ($4,459 $312 -7.5°/° ° ° } x$8,294} {$6,481} {$1.813} 21.91° {$49,764} 13.01° DIRECTOR FEES&EXPENSES $14,041 $15,626 ($1,585) -11.3% $28,082 $26.345 $1,737 62% $168,494 15.6% UTILITIES $10.816 $8.968 $1,848 17.1% $21.632 $19,388 $2.244 104% $129.800 14.9% REPAIRS&MAINTENANCE $901592 $155,661 ($65,069) -71.8% $226,404 $268,906 {$42.502}= $1,132,390 23.7% PROFESSIONAL&LEGAL SERV $53,271 $40,625 $12,646 237% $86.376 $63.393 $22,983 26.6% $649,300 9.8% OUTSIDE SERVICES $151,313 $70,198 $81,115 536% $229.544 $120,631 $108,913 47.4% $1,647,300 73% SELF-INSURANCE EXPENSE $0 $0 $0 00% $779.500 $779.500 $0 00% $779,500 100.0% MATERIALS&SUPPLIES $16.329 $12.837 $3,492 214% $32,658 $12,938 $19,720 604% $196,025 66% OTHER EXPENSES $39,152 $32,297 $6.855 175% $63.679 $42152 $21.527 33.8% $960.040 44% UNFUNDED LIABILITIES $176.369 $174.135 $2,234 1.3% $1,935.538 $1,9261954 $8,584 0.4% $6,199,286 311% ADMINISTRATION Total Expenses $1,852,789 $1.725,214 $135,575 7.3% $6,025,225 $5r601,046 $424,179 7.0% $27,737,657 20.2% Color Key: 0 to 10%over budget > 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 13 of 128 Page 7 of 35 Central Contra Costa Sanitary Mulct idol Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(OSTM) August 2018 Fiscal Period 0212019 Report Generated on Sep 10, 2018 11-55,58 AM Department: ENGINEERING SALARIES&WAGES $833,166 $776,581 $56,585 68% $1,666,332 $1,680,422 {$14,090} -0.8% $9,998,042 15.8% EMPLOYEE BENEFITS $329,253 $339,102 ($9,849) -3.0% $658,506 $702.085 ° $3,951,391 ° ($43,579} -fi fi l° 17. I° 8 CAPITALIZED ADM OVERHEAD {$296,790} ($293,426) ($3,364) 1 1% {$593,580} ($542,678) ($50,902) 8.6°/° ($3,561,499) 15.2°/° UTILITIES $14,432 $14,426 $6 00% $28.864 $18,657 $10,197 35.3% $173,200 10.8% REPAIRS&MAINTENANCE $14,281 $3,282 $10,999 77.0% $281562 $10,544 $18,018 63.1% $171,400 6.2% HAULING&DISPOSAL $44.867 $42,071 $2795 62% $49,734 $47,260 $2,474 5.0% $538,425 8.8% PROFESSIONAL&LEGAL SERV $14,248 $0 $14.248 100.0% $28.496 $0 $28,496 100.0% $171,000 0.0% OUTSIDE SERVICES $105,681 $28.207 $77,474 733% $211 362 $85,588 $125,774 59.5% $1,270,142 67% MATERIALS&SUPPLIES $32.915 $23,589 $9.326 283% $65.830 $36.047 $29,783 45.2% $395,050 91% OTHER EXPENSES $484,962 $324,728 $160,234 330% $534.924 $354,643 $180,281 33.7% $764,812 464% UNFUNDED LIABILITIES $263.450 $264.816 ($1.366) -05% $526,900 $547.903 ($21,003) -4.0°0 $3,161,443 173% ENGINEERING Total Expenses $1,840,465 $11523,378 $317,087 17.2% $3,205,930 $2,940,480 $265,450 8,3% $17.033,405 17.3% Color Key 0 to 10%over budget > 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 14 of 128 Page 8 of 35 Central Contra Costa sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on Sep '�0,2018 11:55:58 AM August 2018 Fiscal Period 02!2019 Department: COLLECTION SYSTEM OPS. SALARIES&WAGES $522,693 $506,382 $16.311 3 1% $1,045,386 $1.013,023 $32,363 3 1% $6,272,384 16.2% EMPLOYEE BENEFITS $255.254 $258,110 ($2.856) -1 1% $510,508 $511,511 {$1;003} -0.2% $3.063,394 167% CAPITALIZED ADM OVERHEAD ($2,676) ($2,899) $223 -8 3°/° ° ° ($5,352} ($5,320} ($32} 0 fi/o ($32,120) 16.6/° UTILITIES $12.115 $11,169 $946 78% $24,230 $21.567 $2.663 11.001, $145,400 14.8% REPAIRS&MAINTENANCE $122,873 $94.587 $28,286 230% $147,247 $99,119 $48,128 32.7% $1,474,504 67% HAULING&DISPOSAL $10.916 $7,195 $3,721 341% $21.832 $14,390 $7.442 341% $131,000 11.0% PROFESSIONAL&LEGAL SERV $625 $0 $625 1000% $1,250 $0 $1,250 100.0% $7,500 00% OUTSIDE SERVICES $4,972 $815 $4,157 836% $9,944 $20,463 ($10,519)= $59,680 34,3% MATERIALS&SUPPLIES $63,074 $69,067 ($5,993) -95% $109,148 $85,733 $23,415 21.5% $756,951 11.3% OTHER EXPENSES $6,363 $8,706 ($2,343) -36.8% $23,058 $22.157 $901 39% $138,445 160% UNFUNDED LIABILITIES $161,905 $164.594 ($2,689) -17% $3231810 $327,086 ($3,276) -1-0% $1.942922 168% COLLECTION SYSTEMA OPS.Total $1.158.114 $1,117,726 $40,388 3.5°/° $2.211.061 $27109,731 $101,330 4.6% $13,960.060 15,1°x° Expenses Color Key: 0 to 10%over budget > 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 15 of 128 Page 9 of 35 Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:881 -RUNNING EXPENSE(O&M) Report Generated on Sep 18, 2018 11-55:58 AM August 2018 Fiscal Period 82!7819 Department: PLANT OPERATIONS 40 SALARIES&WAGES $869,326 $830,418 $38.908 45% $1.738,652 $1.677.136 $61,516 3.5% $10,432,017 161% EMPLOYEE BENEFITS $380.506 , {$3,343) -0 9°/° $383 849 $761,012 $775,307 {$14,295} -1 90.E $4,566,639 17.0°/0 CAPITALIZED ADM OVERHEAD ($28,023) ($18552) {$9,471} 338% ($56,046) ($38.394) {$17,652} 31.5% {$336,340} 114% CHEMICALS $93,715 $66.470 $27,245 291% $187,630 $118,084 $69,546 371% $1,125,000 10.5% UTILITIES $250.215 $253,896 ($3,681) -15°x'0 $306.681 $269,412 $37,269 12.2% $3,002,600 9,0°/0 REPAIRS&MAINTENANCE $186,609 $89.886 $96,723 51.8% $373,218 $187.747 $185,471 497% $2,239,400 8.4% HAULING&DISPOSAL $37,351 $30,228 $7.123 19.1% $74,702 $57,833 $16,869 22.6% $448,250 12.9% PROFESSIONAL&LEGAL SERV $291 $0 $291 1000% $582 $0 $582 100.0% $31500 00% OUTSIDE SERVICES $19.912 $33,898 ($13,986) -702% $39,824 $36,882 $2,942 74% $239,000 15.4% MATERIALS&SUPPLIES $58,871 $68,359 ($9,488) -161% $107-742 $98,690 $9,052 8.4% $706,600 140% OTHER EXPENSES $40,534 $52,197 ($11.663) -288% $61.068 $52,197 $8,871 14.5% $844,615 6.2% UNFUNDED LIABILITIES $269,219 $273,710 ($4,491 7°/° } -1. $538,438 $546,593 {$8,155} -1.5% $3,230,674 16.9°/° PLANT OPERATIONS Total Expenses $2.178,525 $2iO64.358 $114,168 5.2% $4,133,503 $3,781,489 $3521014 8.5% $25,501,955 14.3% Color Key'. 8 to 10%over budget > 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 16 of 128 Page 10 of 35 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:081 -RUNNING EXPENSE(O&M) Report Generated on Sep 10, 2018 11.-55-58 AM August 2818 Fiscal Period 0212019 Department: PLUMP STATIONS a as of q-M- III IN III ■ aa- SALARIES&WAGES $80,539 $81,364 ($825) -1.0°I° $161.078 $164.107 ($3,029) -1 9°l8 $966,479 17.0°/° EMPLOYEE BENEFITS $33,186 $36,047 ($2,861) -8.6% $66,372 $72,053 ($5,681) -86% $398,256 18.1% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0°/0 CHEMICALS $20,833 $16,539 $4,294 206% $20,833 $16,539 $4,294 20.6% $2501000 6.6% UTILITIES $43,045 $47.315 ($4,270) -99% $48,057 $51.713 ($3,856) -7.6% $516,550 10.0% REPAIRS&MAINTENANCE $30.661 $19,407 $11,254 367% $611322 $21,471 $39,851 650% $367,950 5.8% HAULING&DISPOSAL $733 $888 ($155) -21.2°/° $1.466 $1,610 ($144) -9 80/6 $81800 183% OUTSIDE SERVICES $6.683 $400 $6,283 940% $13,366 $3,910 $9,456 707% $80,200 4,9% MATERIALS&SUPPLIES $3.466 $1,894 $1,572 45.4% $6,932 $2208 $4,725 682% $41.600 53% OTHER EXPENSES $2.979 $4,707 {$1,728} -580% $5,958 $4,707 $1,251 21.0% $35,796 13.1% UNFUNDED LIABILITIES $22,413 $26.673 ($4,260) -190% $44.825 $52,924 ($8,098) $268,953 19.7°/a PUMP STATIONS Total Expenses $244,538 $235.233 $9,305 3.8% $430,210 $391,242 $38,968 9,1% $2,934,584 13.3% Color Key- 0 to 10%over budget > 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 17 of 128 Page I I of 35 10� JAM 1) Central Contra Costa Sanitary DistdCt Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on Sep 10,2018 11-55:58 AM August 2018 Fiscal Period 02l2019 Department: RECYCLED WATER - SALARIES&WAGES $47,128 $37,353 $9.775 20.7% $94,256 $74,702 $19.554 20.7% $565.600 13.2% EMPLOYEE BENEFITS $35,434 $24,237 $11,197 316% $70,868 $49.317 $21,551 30.4% $425,244 11.6% CHEMICALS $6.999 $7,230 ($231) -33% $13,998 $15,526 {$1,528}= $84,000 18.5% UTILITIES $14,583 $8,249 $6.334 43.4% $29,166 $8,249 $20,917 71.7% $175,000 47% REPAIRS&MAINTENANCE $2.415 $0 $2;415 1000% $4,830 $10,944 {$6,114} $29,000 377% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 1000% $2,332 $0 $2,332 100.0% $14,000 0.0% OUTSIDE SERVICES $17,873 $4,769 $13,105 733% $231080 $4,769 $18112 79.3% $214.500 2.2% MATERIALS&SUPPLIES $987 $1.509 {$522} -529% $1,974 $1,509 $465 236% $11,900 12.7% OTHER EXPENSES $2,794 $0 $2,794 1000% $5.588 $0 $5,588 100.0% $33550 00% RECYCLED WATER Tota!Expenses $129,379 $83,347 $46,032 35.6% $246.092 $165.015 $81,077 32.9°I° $1,552,794 40.6% Color Key: 0 to 10%over budget > 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 18 of 128 Page 12 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS AUGUST,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 MaturityYIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- 1 (1) 18,0009000 19,000,000 (5,000,000) 18,000,000 18,0379312 64.29% 30,301.37 431620.16 73,921.53 4,000,000 RE05 US Gov't FHLMC 08131/18 03104119 184 2.266% 49943,215 0 5,0009000 5,000,000 51000,000 17.86 306.94 0.00 306.94 RE06 US Gov't FHLB 08131/18 12/04118 94 2.120% 4,972,556 0 5,000,000 5,000,000 5,000,000 17.86°► 288.89 0.00 288.89 0 (50000,000) (3) 27,915,771 19,000,000 14,000,000 28,000,000 28,037,312 100.00° 30,897.20 439620.16 749517.36 (2) 17,531.67 17,531.67 30,897.20 61,151.83 92,049.03 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of August,2018 was 2.000°x. (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 2.000°x. (4) The market value of the portfolio on August 31,2018 was$28,037,312. (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 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 19 of 128 Page 14 of 36 Page 13 of 35 d#1 11�1 Central Contra Costa Sanitary Dec# Balance Sheet Fund:001-RUNNING EXPENSE(OW August 2018 Fiscal Period 212019 Summarized by Account Report Generated on Sep 10,2018 11-48.35 AM TOTAL ASSETS Current Assets CASH ACCOUNTS;CASH S1.607452 CASH ACCOUNTS..'PAYROLL CLEARING $20000 CASH ACCOUNTS PETTY CASH S3400 CASH ACCOUNTS r TEMPORARY INVESTMENTS $28 000 000 DEFERRED OUTFLOWS DEFERRED OUTFLOWS-GASB 68 S29 078 203 DUE FROM 1 DUE FROM S,'C $1 407 203 DUE FROM 1 DUE FROM S;I $779500 INVENTORY 1 SUPPLIES&MATERIAL CNV $2.216579 PREPAID ACCOUNTS PREPAID CAFETERIA PLAN $46104 PREPAID ACCOUNTS I PREPAID COMMUTER PLAN 5572 PREPAID ACCOUNTS PREPAID EXPENSES S1001 095 PREPAID ACCOUNTS 1 PREPAID INSURANCE $11467 PREPAID ACCOUNTS 1 PREPAID RETIREMENT $17 127 451 RECEIVABLE ACCOUNTS 1 AIR-SSC DIRECT BILL 51 513 RECEIVABLE ACCOUNTS 1 ACCOUNTS RECEIVABLE $497723 RECEIVABLE ACCOUNTS 1 ACCOUNTS RECEIVABLE-COBRA $1837 RECEIVABLE ACCOUNTS 1 ACCRUED INTEREST AIR $73922 RECEIVABLE ACCOUNTS 1 COMPUTER PURCHASE PROGRAM $8323 RECEIVABLE ACCOUNTS 1 DEPOSITS TO BANK ESCROW S100640 RECEIVABLE ACCOUNTS 1 OVERTIME INSPECTION AIR $3485 Current Assets $81,986,470 Net property,Plant and Equipment CONTR.BUTED FIXED ASSETS;ACC DEPR-CONTRIB ASSETS (S61 491 48% CONTRIBUTED FIXED ASSETS a CONTRIBUTED SEWER LINES $159 795 333 FIXED ASSETS-C I P CONSTRUCTION IN PROGRESS S35 820 635 FIXED ASSETS 1 ACC DEPR-BUI LDI NG S (514 154,661) FIXED ASSETS 1 ACC DEPR-FURN&EQUIP (59,236 015) FIXED ASSETS I ACC DEPR-OUTFALL ($3,768.376) FIXED ASSETS 1 AOS::DEPR-PUMPING STATIONS ($35,288 443) FIXED ASSETS 1 ACC DEPR-SEWAGE COL SYS ($73.525 809) FIXED ASSETS I ACC DEPR-TREATMENT PLANT (5228.809 775) FIXED ASSETS 1 ACC DEPR-VEHICLES ($5 217.732) FIXED ASSETS 1 ACCUM DEPRC-RECY WATER (S9 680 325) FIXED ASSETS 1 BUILDINGS $44 238 508 FIXED ASSETS 1 FURNITLIRE&EQUIPMENT $13841 424 FIXED ASSETS 1 INTANGIBLE ASSETS $4.949.507 FIXED ASSETS 1 LAND $17 320 570 FIXED ASSETS 1 OUTFALL SEWERS $11 371 574 FIXED ASSETS 1 PUMPING STATIONS $57 327 020 FIXED ASSETS 1 RECY WATER INFRASTRUCTURE $20292366 FIXED ASSETS 1 SEWAGE COLLECTION FACIL 5379 247.498 FIXED ASSETS 1 TREATMENT PLANT $341 675 108 FIXED ASSETS 1 VEHiC`-ES S7695.424 Net Property,Plant and Equipment $652,402,342 TOTAL ASSETS $734,388,811 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE 1 SALES TAX PAYABLE (S2464) CURRENT LIABILITIES a ACCOUNTS PAYABLE ($494.676) CURRENT LIABILITIES I ACCRUED COMPENSATED ABS ($4 530.207) CURRENT UABI LITIESI ACCRUED WAGES PAYABLE ($1198.082) CURRENT LIABILITIES 1 CAFETERIA PLAN PAYABLE (542:417) September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 20 of 128 Page 15 of 36 Page 14 of 35 dt),11I.-Centmi Contra Costa Sanitary Det MEN M-7 Balance Sheet Fund:001-RUNNING EXPENSE(O&M) August 2018 Fiscal Period 212019 Summarized by Account Report Generated on Sep 10.2018 1148 35 AM CURRENT LIABILITIES:COMMUTER PLAN PAYABLE (5240) CURRENT LIABILITIES t MISC DEPOSITSILIABILITIES ($108.539) CURRENT LIABILITIES r OTHER PAYROLL WITHHOLDI NG (S8831) CURRENT LIABILITIES,REFUNDABLE DEPOSITS ($40080) CURRENT LIABILITIES'RETI REMENT CONTRIB W;H (51.713,459) CURRENT LIABILITIES WORKERS'COMP INS PAYABLE $359150 DUE TO 1 DUE TO SIC ($53.232) DUE TO 1 DUE TO S11 ($779500) LIABILITIES-LONG TERM DEFERRED INFLOWS-GASB 68 (S16 051.905) LIABILITIES-LONG TERM;NET PENSION LIAB-GASB 68 (587,847.116) LIABILITIES-LONG TERM I PDST EMP BENEFIT-PENSION $5 359 000 LIAROLITIES 1 UNEARNED INTEREST (583.633) MEDICAL LIABILITIES DELTA DENTAL 5334 MEDICAL LIABILITIES DISABILITY INS ($60) MEDICAL LIABILITIES'HEALTH NET ($2 974) MEDICAL LIABILITIES.KAISER PERMANENTS $8D6 MEDICAL LIABILITIES!LIFE INS 59 MEDICAL LIABILITIES 1 OCCUPATIONAL HEALTH $993 MEDICAL LIABILITIES I POST EMP BENEFIT-OPEB ($540 6751 REIMBURSEMENT FEES ($70284) Total Liabilities (5107,848,081) Total Fund Equity FUND EQUITY'AVAILABLE FUND BALANCE ($38 409 231) FUND EQU TY+CAPITAL COST SHARING (S115 056 4821 FUND EQUITY;CONTRIBUTED SEWER LINES ($159 795,333) FUND EQUITY,EXPENDITURE SUMMARY S14 989 002 FUND EQUITY GENERAL FIXED ASSET GROUP (5252 415 331 FUND EQUITY 1 STATE&FED CAPITAL GRANT (S75 3012791 YEAR TO DATE REVENUES REVENUE SUMMARY (5552.077) Total Fund Equity (:626,540,730) TOTAL LIABILITIES AND FUND EQUITY (5734,388,811) September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 21 of 128 Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT September 10,2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS C5r' FROM: AMAL LYON6?0%t4!9,, SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date Variance explanations through period ending August,2018: YTD YTD Favl(Unfav) SIC Revenues: Budgeted Actual Variance Explanation Lower Capacity Fees than budgeted thus far in the fiscal Total 1,251,182 762,500 (488,662) year. FY YTD FY SIC Expenses: Budget Actual Remaining %Spent Total 521287,827 3,404,835 48,882,992 " Includes 11118 cavy-aver($6..958,827) September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 22 of 128 Page 16 of 35 J91ftCentral Contra Costa Sanitary Dict Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) Report Generated on Sep '�0, 20'!8 1�:���29 AM August 2018 Fiscal Period 210'19 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% $7.150,000 $7,150,000 00% Other $625,581 $450,116 -280% $1.251,162 $803,709 -358% $20,813000 $20,009,291 3.9% Sewer Service Charges $0 ($6,400) 00% $0 ($41.209) 00% $27.926.268 $27.967,477 -01% Total Revenue $62S,581 $443,715 -29.1% $1,251,162 $76215N -39.19 $55588$,268 $66,1126A8 1,4% September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 23 of 128 Page 17 of 35 Sewer Fund (Capital) Spending FY 18-19 $4,500,000 $3,996,336 $4,000,000 $3,500,000 $3,000,000 $3,404,835 $2,500,000 $2,000,000 $1,426,829 $1,500,000 $1,600,939 $1,000,000 $500,Oo0 July August �■* Projected* Actual Projected* $ 1,426,829 $ 3,996,336 Actual 1,600,939 3,404,835 *Projected -Current year budget allocated by month based on historical spending in previous 2 years September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 24 of 128 Page 18 of 35 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING; 8/30/2018 PERIOD 2/2019 A B C(A-B) D F(G+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL _ PRDJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT 1N REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 7018-19 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 2,251,927 15,662,800 TYPE TP Treatment Plant 321746,274 26,758,622 5,987,652 16,865,000 22,852,652 807,709 22,044,930 TYPE GI General Improvements 9,024,737 7,225,141 1,799,596 4,750,000 6,549,596 268,064 6,281,533 F TYPE RW Recycled Water 2,382,894 1,769,035 613,859 2,857,000 3,470,859 77,135 3,393,724 0 CIB Contingency - - - 1,500,000 1,500,000 - 1,500,000 To- 0�O 73,563,322 $ 66,594,495 $ 6,968,827 $ 45,319,,000 $ - 52,267#827 3,404 835 $ 48,,8 ,987 f, F N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report FY 18 19 Aug 18 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 25 of 128 Page 19 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/30/2018 PERIOD 2/2019'. A B C(A-B) D E F(C�D+E) G - :(THRU OJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL _ PROJ DGETS EXPENDITURES PROJECT APPROVED _ ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE C5 tollgetron.5 stem 5991 PH Sewer Renovation Phase 2 460,000 277,761 182,239 182,239 182,239 6602 South Jackson CAD 411,290 391,290 20,000 - u 20,000 - 20,000 s 6603 North Jackson CAD 400,000 - 400,000 400,000 400,000 8249 CSO Dump Pad Modifications 60,000 - 60,000 _ 60,000 2,500 57,500 *8412 PH Grayson Creek Trunk 15,100,000 15,061,359 38,641 38,641 10,720. 27,921 8419 Collection System Planning LT 885,000 884,387 613 100,000 100,613 25,719 74,894 *8430 Lafayette Sewer Renovation Phase 11 4,319,000 4,289,317 29,683 29,683 7,439 22,244 _ _ 8433 'S.Orinda Sewer Renovation Phase 6 1,962,127 3,066,717 (1,104,590) 2,758,873 1,654,283 265,874 1,388,459 8435 WC Sewer Renovation Phase 12 1,450,000 2,891,122 (1,441,122) 3,100,000 1,658,878 740,663 918,215 8436 Moraga/Crossroads PS Project 1,300,000 1,138,016 161,984 2,697,000 2,858,984 34,578 2,824,406 8441 M C1PP Contract 17-20 300,000 80,247 219,753 100,000 319,753 11,305 308,448 8442 :P5 Equipment Piping Replacement PH2 36,000 I 36,000 25,000 61,000 - 61,000 8443 LG Diameter Pipe line Inspection 200,000 I 5,793 194,207 50,000 244,207 - 244,207 8444 Force Main Inspection Program 75,000 75,000 50,000 125,000 125,000 8445 N.Orinda Sewer Renovation 636,000 768,680 (132,680) 3,731,000 3,598,320 366,442 3,231,878 M , 8446 Lafayette Sewer Renovation Phase 12 636,000 1,216,107 (580,107)1 3,397,600 2,817,493 r 760,047 2,057,446 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 2,935 140,304 8450 Development Sewerage Support 400,000 240,770 159,230 250,000 409,230 23,755 385,475 8451 1 C.S.Sewer Renovation 50,000 50,000 2,612,527 (2,000,000) 662,527 662,527 ***8452 Lafayette Sewer Ren.Ph.13 - - - - 500,000 500,000 500,000 1 *8453 Willows Sewer Repair 98,000 98,000 ***8454 So.Orinda Sewer Ren.Ph.7 - 500,000 500,000 500,000 ***8455 W.C.Sewer Renov Ph,13 500,000 500,000 500,000 ***8456 Danville Sewer Ren.Ph.3 500,000 500,000 500,000 8457 Pump Station Upgrades-Ph.2 50,000 50,000 50,000 Rounding 7 ToUl FY 201 19 CS Amount 29,409,417 301841,697 (1,432,280) ]x,347.000 - 17A14j72O 20 1,927 E5 6fi2�SC� *Italic Projects open but not in C!B for 18/19 *** Not in 18/19 Budget. New projects opened in August 2018. Funds transferred from DP8451 N-\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 Aug 18 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 26 of 128 Page 20 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/30/7018 PERIOD 2/2019 r i A B C(A-B) D -- -E F(C+-D+E) G H(F-G) FBUDGETS OJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROD EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE U FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 SPE TP Tr*0 -ea1 11tment.Plant 7291 Pump&Blower Bldg.Seismic Upgrade 6,692,000 6,638,700 53,300 - 53,300 9,942 43,358 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 - 287,394 148 287,246 i 7315 Applied Research and Innovations 557,274 251,302 305,972 300,000 - 605,972 5,282 600,690 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 5,865 24,687 7322 Fire Protection System Ph-2 1,406,000 1,014,803 391,197 - 391,197 82,383 308,814 7326 Equipment Replacement FY 15-FY 24 1,166,000 748,217 417,783 250,000 - 667,783 37,705 630,078 7327 Headwork's Screening Upgrade 8,144,000 7,845,455 298,545 76,000 - 374,545 75,158 2990P387 7328 Influent Pump Electrical improvements 100,000 757 99,243 510,000 - 609,243 3,769 605,474 732.9 MHF Burner Upgrade 220,000 156,933 63,067 63,067 tl 63,067 7330 Piping Renovation Phase 9 2,566,000 513,944 2,052,056 614,000 2,666,056 60,352 2,605,704 7339 T.Plant Control System 1/0 Replacement 470,000 605,231 (135,231) 900,000 764,769 j 25,503 739,266 7341 4 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 - 6,173,993 107,431 6,066,562 7349 pAeration&Energy Upgrade 300,000 35,539 264,461 1,200,000 - 1,464,461 39,362 1,425,099 7351 Mechanical&Concrete Renovation 1,300,000 1,254,155 45,845 3,000,000 - 3,045,845 222,432 2,823,413 N , 7352 UV Disinfection Upgrades 500,000 - 500,000 2,088 497,912 7353 ❑utfall Improvements Ph.7 400,000 400,000 - 400,000 r 7354 TP Security Improvements 87,000 2,995 84,005 50,000 134,005 1,352 132,653 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 27,276 ' 1,083,347 7360 Existing Plant Facility Drawing 100,000 83,040 16,960 100,000 - 116,960 6,821 110,139 7362 POB Seismic Upgrades 400,000 135,591 264,409 11100,000 1,364,409 30,536 1,333,873 7363 :Treatment Piant Planning; 450.000 348,907 101,093 450,000 - 551,093 64,304 486,789 7364 TP Safety Enhancement Ph.5 - 100,000 100,000 - 100,000 Rounding _ (13) Total- =017 8 7P Amount 32�74fi74 , R 758 62�2 5 987 fi52 ,F8fi5. 22,852452 807t709 22�044j930 *Italic C Projects open but not in C18 for 18/14 p � , N_/Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 Aug 18 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 27 of 128 Page 21 of 35 1 PROGRAM/GM18SL4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING; 8/30/2018 PERIOD 2/2019 A B C(A-B) D E F(C+D+E) 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 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.G1 General.Improvements 8207 General Security and Access $ 194,616 171,661 72,955 500,000 572,955 1,525 571,430 , 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 10,125 83,306 8238 Asset Management 2,969,185 2,790,236 178,949 400,000 578,949 60,683 518,266 8240 M IT Development 2,188,794 2,187,431 1,363 1,750,000 1,751,363 19,281 1,732,082 8243 Server Room Relocation 955,430 515,656 439,774 880,000 1,319,774 86,42.7 1,233,347 8247 Property&Building Improvements 400,000 178,767 221,233 300,000 521,233 82,927 438,306 8248 Cyber Security 75,000 - 75,000 - 75,000 - 75,000 8516 District Equipment Acquisition 676,000 590,745 85,255 200,000 285,255 7,098 278,157 8517 Vehicle Replacement Program 11199,000 603,959 595,041 650,000 1,245,041 1,245,041 9999 Capital Project Clearing(Accounting Use Only)** - (60,000) 60,000 60,000 (2) 60,002 Rounding 1 Total FY 2017-18 Gl,Aftount 9,024.737 7,2251141 1,799,596 4,750,000 T 615490596 268,0 _6'ftS33 N°\Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report FY 18 19 Aug 18 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 28 of 128 Page 22 of 35 PROGRAM/GM185L4-Modified in Excell CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING_ 8/30/2018 PERIOD 2/2019 A B C(A-B) D E F(C+D+E) G H(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU HE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYKE RW R sled Water � 7306 Zone 1 Recycled Water 497,894 484,984 12,910 35,000 47,910 1,261 46,649 7346 Surge Analysis 16-17 155,000 3,125 151,875 50,000 201,875 5,278 196,597 7361 Filter Plant Improvments 330,000 162,293 167,707 2,457,000 2,624,707 39,012 2,585,695 a 7365 Recycle Water Clearwell Repairs 1,400,000 1,118,633 281,367 300,000 581,367 31,584 549,783 7366 ReW Distribution System Renov.Program - - - 15,000 15,000 - 15,000 Rounding Total FY ZG16-17 RW Amount 20382,894 1,769,035 613,859 2f857fDD0 3,470,859 770135 3,393+774 9990 CONTINGENCY-ALL PROGRAMS - - - 1,500,000 1,500,000 11500,000 GRAND TOTAL 731553,322 66,594,495 61968,827 45,3191000 520287,827 3 4,835 481882,987 N:\Accounting\GMTEMP1\Financials and Closing/2019 Financials\Capitai Project report FY 18 19 Aug 18 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 29 of 128 Page 23 of 35 FY 18-19 CAPITAL BUDGET TRANSFERS PERIOD ENDING:08/31/18 Memo to GM approved 09/05/18 PROD.# PROJECTS TOTAL 18/19 Contingency i 8451 C.S.Sewer Renovation (2,0001000) (21000,000) 1,500,000 8452 Lafayette Sewer Ren. Ph. 13 500,000 5001000 8454 ISo.Orinda Sewer Ren. Ph.7 500 000 500 OOO 8455 W.C.Sewer Renov. Ph. 13 500,000 500,000 8456 Danville Sewer Renov. Ph.3 500,000 5001000 0 0 0 0 0 - 0 0 0 9990 Capital Projects-Contingency - 0 0 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 30 of 128 Page 24 of 35 O&M PROJECTS-EXPENDITURE LIST ACCOUNTING PERIOD ENDING 08/30/18 PERIOD 07/2019 OM043-Naval Weapons Station Prior years Project expended Expenditure type through 17-18 Jul.'18 Aug.'18 Sept.'18 Oct.'IS 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 - Q - - m - - - $ 75,169 2r2 OM080 - CoCo Farm(Klewit Future Farm Proposal) Prior years Project expended Expenditure type through 17-18 Jul-'Is 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 $ 206,827 $ 1,444 $ 22.5 $ $ $ 5 $ $ $ $ 1,670 $ 208,497 Other Charges $ 74,996 - - _ - $ 74,996 Tdl� #?A $ 1144 $ 225 - 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.'18 Jan.`19 Feb.'19 Mar,`19 Apr-'19 May'19 Jun-'19 2018-19 YTD to date Salary&Benefits $ 23,648 $ 2,746 $ 1,540 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,286 $ 27,934 other Charges $ - - - - - $ _ $ _ 7k 406 N:/Accounting\GMTEMP1\Financials and Closing\2019 Financials/O&M Projects Activity YTD 18 19 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 31 of 128 Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS AUGUST,2018 INVESTMENTS cents omitted INTEREST INCOME DATE OF Days to ANNUAL CASH B.Q.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.Q.M. E.Q.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) 10,500,000 13,500,000 (3,000,000) 10,500,000 109521,766 28.77% 19,315.07 25,325.26 440640.33 930 Chevron Comm Paper 06/08118 09106/18 37 2.05 4,9740500 5,000,000 5,0000000 4,9980350 13.70% 8,783.33 8,783.33 17,566.66 931 GE Comm Paper 06/08/18 09/06/18 37 2.23 40972,250 50000,000 51000,000 41998,300 13.70% 9,558.33 9,558.33 19,116.66 932 US Gov't Agency Dscnt 06/08/18 12/05118 127 2.09 4,949,000 5,000,000 5,000,000 4,972,650 13.70% 8,783.33 80783.33 17,666.66 933 US Gov't Agency Dscnt 06/08/18 05/28/19 298 2.32 4,956,560 5,000,000 59000,000 4,9630200 13.70% 3,782.72 3,782.72 7,565.44 934 General Electric Comm Paper 08131118 12/03118 122 2.24 1,988,354 0 2,000,000 2,0000000 19988,194 5.48% 94.68 0.00 94.68 935 US Gov't Treasury Bill 08/31/18 02/28/99 180 2.56 3,955,756 0 4,000,000 4,000,000 30956,360 10.96% 244.44 0.00 244.44 (3,000,000) (4) 36,296,420 33,6002000 6,000,000 36 500 000 36,398,820 100.00% 50,561.90 56,232.97 106,794.87 (3) (5) 0.00 60 561.90 56 232.97 106 794.87 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of August,2018 was 2.000%. (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 2.113%. (4) The market value of the portfolio on August 31,2018 was$36,398,820. 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 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 32 of 128 Page 27 of 36 Page 26 of 35 L.Central Contra Costa Sankary Dts# ct Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) August 2018 Fiscal Period 212019 Summarized by Account Report Generated on Sep 10,2018 11:48 35 AM TOTAL ASSETS Current Assets CAD RECEIVABLE AVAD-ALHAMBRA VLY AR $946454 CASH ACCOUNTS CASH $1402,808 CASH ACCOUNTS TEMPORARY INVESTMENTS S36500.000 DUE FROM.'DUE FROM DEBT FUND $3281.476 DUE FROM,DUE FROM WE 553 232 RECEIVABLE ACCOUNTS ACCOUNTS RECEIVABLE $72521 RECEIVABLE ACCOUNTS r ACCRUED INTEREST AIR $44,640 RECEIVABLE ACCOUNTS?CAD RECE;VABLE $162.781 Current Assets $42,463,910 Net Property,Plant and Equipment FIXED ASSETS-C-P"CONSTRUCTION IN PROGRESS S3404.815 Net Property,Plant and Equipment $3,404,815 TOTAL ASSETS $45,868,726 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE SALES TAX PAYABLE ($1.779.1 CURRENT LI AB LITIES?ACCOUNTS PAYABLE (S1 213 9301 CURRENT LIABILITIES PROJECT RETENTION PAYABLE ($1.006 786) CURRENT LIABILITIES REFUNDABLE CONST BONDS ($286851) DUE TO:DUE TO DEBT FUND (364.881) DUE TO�DUE TO RIE ($1,,407,203r LIABILITIES UNEARNED INTEREST (S118.494a Total Liabilities ($4,099,924) Total Fund Equity EXPENDITURE SUMMARY TRANSFER TO C;P r$3 404 815; FUND EQUITY+AVAILABLE FUND BALANCE %'$41006 3021 FUND EQUITY EXPEND TURE SUMMARY $3 404 815 YEAR TO DATE REVENUES.-REVENUE SUMMARY ($762 500:1 Total Fund Equity ($41,768,802) TOTAL LIABILITIES AND FUND EQUITY ($45,868,726) September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 33 of 128 Page 27 of 35 Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE August 2018 Fiscal Period 212019 Report Generated on Sep 10, 2018 11:51:29 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $9.845 $11.187 16.0% $798.799 $801,418 0.3% $960.250 $158,832 83 89/1 Total Revenue $%645 $11,187 18,M $798,790 $8011418 0.3% $960,258 $1589832 83.5% September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 34 of 128 Page 28 of 35 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:003-SELF-INSURANCE Report Generated on Sep 10, 2018 11.55:58 AM August 2018 Fiscal Period 02!2019 $30,000 Period Budget $800000 1E YTD Budget C Period Actual YTD Actual $25,000 i $600,000 $20.000 $15,000 $400.000 $10,000 $200.000 $5,000 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $291540 $7,743 $21,797 $629,080 $577684 $51,396 Totals $299540 $73743 $219797 $5297080 $577,684 $519396 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 35 of 128 Page 29 of 35 jjIft11 'Central Contra Costa Sanitary District Expense Report-By Department MTD Fund: 003-SELF-INSURANCE Report Generated on Sep 10.2018 11-55-58 AM August 2018 Fiscal Period 0212019 Department: w INSURANCE&OTHER EXP $791 $7,743 (W952) -878.9°/° $571.582 $577,884 ($6-102) -1.1°l8 $579,500 99.7°/Q GENERAL&AUTO LIABILITY $28,749 $0 $28,749 1000% $57,498 $0 $57,498 100.0% $345,000 0.0% EMAP RELATED&POLLUTION $0 $0 $0 00% $0 $0 $0 00% $D 0.0% Total Expenses $29,540 $7,743 $21,797 73.8% $629.080 $577,684 $51,396 8.2% $924,500 62.50e Color Key 0 to 10%over budget > 10°/6 over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 36 of 128 Page 30 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS AUGUST,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 6,500,000 700,000 7,2009000 7,214,925 100.00% 11,194.52 10,731.95 21,926.47 (3) 6,500,000 61500,000 700,000 7,200,000 7,214,925 100.00% 11,194.52 109731.95 219926.47 (2) 0.00 0.00 0.00 11,194.52 10,731.95 21,926.47 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of AUGUST,2018 was 2.000%. (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 2.000°x. (4) The market value of the portfolio on August 31,2018 was$7,214,925. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 37 of 128 Page 32 of 36 Page 31 of 35 '' central contra Costa Sanitary D[Wct 111111 Milli! Balance Sheet Fund:003-SELF-INSURANCE August 2018 Fiscal Period 212019 Summarized by Account Report Generated an Sep 10,2018 1148 35 AM TOTAL ASSETS Current Assets CASH ACCOUNTS CASH $170050 CASH ACCOUNTS:TEMPORARY INVESTMENTS $7 200 DOO DUE FROM:DUE FROM R E $779.500 RECEIVABLE ACCOUNTS ACCRUED INTEREST AIR 521.925 Current Assets $8,171,476 TOTAL ASSETS $8,171,476 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES,ACCOUNTS PAYABLE ($5,9641 CURRENT LIABILITIES GAS510 ACTUARIAL RESERVE ($882233) DUE TO,DUE TO RIE (S779.500) Total Liabilities ($1,667,694) Total Fund Equity FUND EQUITY;EMPLOYMENT POLLUTION RISK ($5 000 DOD? FUND EQUITY EXPENDITURE SUMMARY $577684 FUND EQUITY INS PREMS�CLAIMSLAWSU,TS (51 280 047) YEAR TO DATE REVENUES REVENUE SUMMARY (5801 4181 Total Fund Equrty ($6,503,782) TOTAL LIABILITIES AND FUND EQUITY ($8,171,476) September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 38 of 128 Page 32 of 35 Central Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE Report Generated on Sep 10,2018 11:51:29 AM August 2018 Fiscal Period 212019 Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other so So n n% so so 0�0% $3,611,037 $3,611.037 0.0^r. Total Revenue so so 0.0% 0 0.0% $1611,037 $3,611=037 0.0% September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 39 of 128 Page 33 of 35 Central Contra Costa Sanitary Dist ct -W- L Expense Report-By Department MTD Fund: 004-DEBT SERVICE August 2018 Fiscal Period 0212019 Report Generated on Sep 10, 2018 11:55:58 AM $250,000 IM Period Budget $250,000 IN YTD Budget frj Pernod Actual C' p YTD Actual F $200,000 $200,000 $150,000 $150,000 $100.000 $100,000 $50,000 $50@000 P 0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Varijce $2021284 $2021265 $19 $202�284 $2021265 Totals $202,284 $202,265 $19 $202,284 $202,265 September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 40 of 128 Page 34 of 35 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:004-DEBT SERVICE August 2018 Fiscal Period 0212019 Report Generated on Sep 10,2018 11:55-58 AM Department: i - INTEREST EXPENSE $202,284 $202,265 $19 00% $202,284 $202,265 $19 0.0% $1,135,780 17.8% Total Expenses $202,284 $202,265 $19 0.0% $2029284 $202-265 $19 0.0% $1,135,780 17.8% Total Expenses $7,645,635 $6,960,264 $585,371 9.0% $17,083,385 $15,768,951 $1,394,434 7.7% $91,780,736 17.2% Color Key, ❑to 10% over budget 10%over budget September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 41 of 128 Page 36 of 36 Page 35 of 35 - -----"OuCentral Contra Costa Sanitary flistrict Balance Sheet Fund:004-DEBT SERVICE August 2018 Fiscal Period 212019 Summarized by Account Report Generated on Sep 10-2018 11 48:35 AM TOTAL ASSETS Current Assets DUE FROM DUE FROM S-C $64881 L T DEBT ACCOUNTING;DEPOSIT WITRUSTEE-RES ERVE $4,856450 RECEIVABLE ACCOUNTS ACCRUED INTEREST AIR 599.384 Current Assets $5,020,715 TOTAL ASSETS $5,020,715 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities DUE TO a DUE TO S?C 1$3281 476) L T DEBT ACCOUNT NG BOND ACR INTEREST PAYABLE $0 L T DEBT ACCOUNTING BONDS PAYABLE ($26 615 000; Total Liabilities (;29,896,476) Total Fund Equity FUND EQUITY'AVAILABLE FUND BALANCE 524 673 496 FUND EQUITY EXPENDITURE SUMMARY $202265 Total Fund Equity $24,875,761 TOTAL LIABILITIES AND FUND EQUITY (;5,020,715) September 25, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 42 of 128