The URL can be used to link to this page

Home My WebLink About04. Receive August 2018 Financial Statements and Investment Reports Page 1 of 36 Item 4. CENTRALSAN CENTRAL CONTRA COSTA SANITARY DISTRICT October 4, 2018 TO: HONORABLE BOARD OF DIRECTORS FROM: CHRISTOPHER THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE AUGUST 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. 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 October 4, 2018 Regular Board Meeting Agenda Packet- Page 18 of 265 Page 1 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT September 10, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS C,<' FROM: AMAL LYON SUBJECT: O&M Variance knalysis 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 573,460 552,078 (21,382) No significant variances. O&M Expenses: Total Labor Charges 8,739,804 8,474,122 265,682 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 222,461 150,149 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 119,036 63,393 55,643 Due to delay in legal invoices. Outside Services 527,120 272,242 254,878 Mostly due to lower Technical Services than budgeted thus far in the year. Materials&Supplies 324,284 237,131 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 4,324,828 4,328,383 (3,555) Minor variances for multiple account categories. Total 16,252,021 14,989,002 1,263,019 October 4, 2018 Regular Board Meeting Agenda Packet- Page 19 of 265 Page 2 of 35 Central Contra Costa Sanitary District Revenue Report MTD Fund: 001 -RUNNING EXPENSE(OW) Report Generated on Sep 10, 2018 11.51:29 AM August 2018 Fiscal Period 212019 Category MM Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0 0% $14 800 000 $14.800.000 0.0% HHW $8,000 $7,514 -6.1% $16.000 $14,717 -8.0% $929,000 $914,283 1.6% Other $271064 $352,820 30.2% $575,128 $636.320 10.6% $4,123,000 $3.486,681 15.4% Sewer Service Charges $15,416 ($15,370) -199.7% ($17,668) ($98,959) 460.1% $67,073,732 $67172691 -0.1% Total Revenue $294,480 $344.964 17.1% $573,460 $552,077 3.7% $86,925,732 $86,373,655 0.6% October 4, 2018 Regular Board Meeting Agenda Packet- Page 20 of 265 Page 3 of 35 ' Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) Report Generated on Sep 10,2018 11'54'01 AM August 2018 Fiscal Period 0212019 $18.000.000 00 Budget $16.000.000.00 Actual �3 6,252,021 a $14.000.000.00 $14,989,002 f $12.000.000 00 — $10.000,000.00 $8,8',2- $8.000.000.00 •— $8,238,746 $6,000,000 00 $4,000,000 00 $2.000,000 00 $000 - --- Jul(1)2018 Aug(2)2018 Fiscal Periods October 4, 2018 Regular Board Meeting Agenda Packet- Page 21 of 265 Page 4 of 35 ,A10,44- ') Central Contra Costa Sanitary District 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% $35,571,037 16.1% EMPLOYEE BENEFITS $1,737,321 $1,638,181 $99,140 5.7% $3,474,642 $3,325,066 $149,576 4.3% $20,993,695 15.8% CAPITALIZED ADM OVERHEAD ($331,636) ($319,336) ($12,300) 3.7% ° ($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 15.6% CHEMICALS $121,547 $90,239 $31,308 25.8% $222,461 $150,149 $72,312 32.5% $1,459,000 10.3% UTILITIES $345,206 $344.022 $1,184 0.3% $458,630 $388,996 $69,634 15.2% $4,142,550 9.4% REPAIRS&MAINTENANCE $447,431 $362,823 $84,608 18.9% $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 $26,640 18.0% $1,126,475 10.7% PROFESSIONAL&LEGAL SERV $69.601 $40.625 $28,976 416% $119,036 $63,393 $55,643 46.7°,5 $845,300 7.5% OUTSIDE SERVICES $306,434 $138,287 $168,147 549% $527,120 $272,243 $254,877 48.4% $3,510,822 7.8% SELF-INSURANCE EXPENSE $0 $0 $0 00% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $175,642 $177,256 ($1,614) -09% $324,284 $237,125 $87,159 26.9% $2,108,126 11.2% OTHER EXPENSES $576,784 $422,635 $154,149 267% $694.275 $475,856 $218,419 31.5% $2,777,258 17.1% UNFUNDED LIABILITIES $893,356 $903,928 ($10,572) -1.2% $3,369,512 $3.401,461 ($31949) -0,9% $14,803,278 23.0% Total Expenses $7,413,811 $6,750,256 $663,555 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 October 4, 2018 Regular Board Meeting Agenda Packet- Page 22 of 265 Page 5 of 35 'Jie60- ., Central Contra Costa Sanitary District 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 $2.500.000 IF Period Budget $8 000 000 YTD Budget C] Period Actual ®YTD Actual I $2.000.000 $6 000 000 $1,500,000 $4,000,000 $1.000,000 $500,000 $2,000,000 $0 $0 CO, �°e� s�P �,�o� S�e�' `��`�\Go��e°��o �oQ�Q J�Q '�0-G�G��o.i, Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,862,789 $1,726,214 $136,575 $6,025,225 $5,601,046 $424,179 ENGINEERING $1,840,465 $1,523,378 $317,087 $3,205,930 $2,940,480 $265,450 COLLECTION SYSTEM OPS. $1,158,114 $1,117,726 $40,388 $2,211,061 $2,109,731 $101,330 PLANT OPERATIONS $2,178,526 $2,064,358 $114,168 $4,133,503 $3,781,489 $352,014 PUMP STATIONS $244,538 $235,233 $9,305 $430,210 $391,242 $38,968 RECYCLED WATER $129,379 $83,347 $46,032 $246,092 $165,015 $81,077 Totals $7,413,811 $6,750,256 $663,555 $16,252,021 $14,989,002 $1,263,019 October 4, 2018 Regular Board Meeting Agenda Packet- Page 23 of 265 Page 6 of 35 '` Central Contra Costa Sanitary District 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 PeriodCategory Period Budget Penod Actual YTD Budget Budget SALARIES&WAGES $611,365 $623,491 ($12,126) -2.0% $1,222,730 $1,132,526 $90,204 7.4% $7,336,515 15.4% EMPLOYEE BENEFITS $703,688 $596,836 $106,852 152% $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% ($8,294) ($6,461) ($1.813) 21.9/0 0 ° ($49,764) 13.0/o 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 $90,592 $155,661 ($65,069) -71.8% $226,404 $268,9060 ($42.502)= $1,132,390 23. /07 PROFESSIONAL&LEGAL SERV $53,271 $40625 $12,646 237% $86,376 $63.393 $22,983 26.6% $649,300 9.8% OUTSIDE SERVICES $151,313 $70,198 $81,115 53.6% $229,544 $120,631 $108,913 47.4% $1,647,300 7.3% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $16,329 $12,837 $3,492 21.4% $32,658 $12,938 $19„720 60.4% $196,025 6.6% OTHER EXPENSES $39,152 $32,297 $6,855 17.5% $63.679 $42,152 $21,527 33.8% $960.040 4.4% UNFUNDED LIABILITIES $176,369 $174,135 $2,234 1.3% $1,935.538 $1,926,954 $8,584 0.4% $6,199,286 31 1% ADMINISTRATION Total Expenses $1,862,789 $1,726,214 $136,575 7.3% $6,025,225 $5,601.046 $424,179 7.0% $27,737,657 20.2% Color Key: 0 to 10% over budget > 10% over budget October 4, 2018 Regular Board Meeting Agenda Packet- Page 24 of 265 Page 7 of 35 A%) Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) August 2018 Fiscal Period 02/2019 Report Generated on Sep 10, 2018 11:55:58 AM Department: ENGINEERING PeriodCategory Period Budget Actual Period Variance YTD : ..- SALARIES&WAGES $833.166 $776,581 $56,585 68% $1,666,332 $1,680,422 ($14,090) -0.8% $9,998,042 16.8% EMPLOYEE BENEFITS $329,253 $339,102 ($9,849) -30% $658,506 $702,085 ($43,579) -6.6% $3,951,391 17.8% 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 $18,667 $10,197 35.3% $173,200 10.8% REPAIRS&MAINTENANCE $14,281 $3,282 $10,999 77.0% $28,562 $10,544 $18,018 63.1% $171,400 6.2% HAULING&DISPOSAL $44,867 $42,071 $2,796 6.2% $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 28.3% $65.830 $36,047 $29,783 45.2% $395,050 91% OTHER EXPENSES $484,962 $324,728 $160,234 33.0% $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) -40% $3,161,443 173% ENGINEERING Total Expenses $1.840.465 $1,523.378 $317,087 17.2% $3.205,930 $2,940,480 $265,450 8.3% $17.033,406 17.3° Color Key: 0 to 10% over budget > 10% over budget October 4, 2018 Regular Board Meeting Agenda Packet- Page 25 of 265 Page 8 of 35 Central Contra Costa Sanitary District MAIN 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 02/2019 Department: COLLECTION SYSTEM OPS. PeriodCategory Budget Period Actual Period VarianceYTD Budget YTD Actual YTD Variance % Annual Budget SALARIES 8INAGES $522,693 $506,382 $16,311 3.1% $1,045,386 $1,013,023 $32,363 31% $6,272,384 16.2% EMPLOYEE BENEFITS $255,254 $258,110 ($2,856) -1.1% $510,508 $511,511 ($1,003) -02% $3,063,394 16.7% CAPITALIZED ADM OVERHEAD ($2,676) ($2,899) $223 -8.3% ($5,352) ($5,320) ($32) 06% ($32,120)($32,120) 16. /06 UTILITIES $12,115 $11,169 $946 7.8% $24,230 $21,567 $2,663 11.0% $145,400 14,8% REPAIRS&MAINTENANCE $122,873 $94.587 $28,286 23.0% $147,247 $99,119 $48,128 32.7% $1,474,504 6.7% HAULING&DISPOSAL $10,916 $7,195 $3.721 34.1% $21,832 $14,390 $7,442 341% $131,000 11.0% PROFESSIONAL&LEGAL SERV $625 $0 $625 100.0% $1,250 $0 $1,250 100.0% $7,500 0.0% 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 21.51 $756,951 11.3% OTHER EXPENSES $6,363 $8,706 ($2,343) -36.8% $23.058 $22157 $901 39% $138,445 16.0% UNFUNDED LIABILITIES $161,905 $164,594 ($2,689) -17% $323,810 $327,086 ($3,276) -10! $1.942,922 16.8% COLLECTION SYSTEM OPS.Total $1,158,114 $1,117,726 $40,388 3.5% $2,211.061 $2,109.731 $101,330 4.6% $13,960,060 15,1% Expenses Color Key: 0 to 10%over budget > 10%over budget October 4, 2018 Regular Board Meeting Agenda Packet- Page 26 of 265 Page 9 of 35 ' Central Contra Costa Sanitary District 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 02/2019 Department: PLANT OPERATIONS PeriodCategory Period Budget Period Actual Variance % YTD Budget YTD Actual YTD Variance % Annual L�. Budget SALARIES&WAGES $869,326 $830,418 $38,908 4.5% $1,738,652 $1,677,136 $61,516 3.5% $10,432,017 16.1% EMPLOYEE BENEFITS $380.506 $383,849 ($3,343) -0.9% $761,012 $775,307 ($14,295) -1.9°k $4,566,639 17.0% CAPITALIZED ADM OVERHEAD ($28,023) ($18,552) ($9,471) 33.8% ($56,046) ($38,394) ($17,652) 31.5% ($336,340) 11.4% CHEMICALS $93,715 $66,470 $27,245 29.1% $187,630 $118,084 $69,546 37.1% $1,125,000 10.5% UTILITIES $250.215 $253,896 ($3,681) -1.5% $306,681 $269,412 $37,269 12.2% $3,002,600 9.0% REPAIRS&MAINTENANCE $186,609 $89,886 $96,723 51.8% $373,218 $187,747 $185,471 49.7% $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 $291 100.0% $582 $0 ° ° $582' 100.0/° $3,500 00/o OUTSIDE SERVICES $19,912 $33,898 ($13,986) -70,2% $39,824 $36,882 $2,942 74% $239,000 154% MATERIALS&SUPPLIES $58,871 $68,359 ($9,488) -16.1% 0 0 $107,742 $98,690 $9,052 84/° $706,600 140/° OTHER EXPENSES $40,534 $52,197 ($11,663) -28.8% $61,068 $52,197 $8,871 14.5% $844,615 6.2% UNFUNDED LIABILITIES $269,219 $273,710 ($4,491) -1.7% $538,438 $546,593 ($8,155) -1.5°/0 $3,230,674 169% PLANT OPERATIONS Total Expenses $2,178,526 $2.064.358 $114,168 5.2% $4,133,503 $3,781,489 $352,014 8.5% $26,501,955 14.3% Color Key: 0 to 10%over budget > 10%over budget October 4, 2018 Regular Board Meeting Agenda Packet- Page 27 of 265 Page 10 of 35 Central Contra Costa Sanitary District Ptoleclit�q public health and the envirrininew 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 02/2019 Department: PUMP STATIONS PeriodCategory Period Budget Actual Period Variance YTD : Budget SALARIES&WAGES $80,539 $81,364 ($825) -1.0% $161,078 $164,107 °° o ($3,029) -1 9% $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% CHEMICALS $20,833 $16,539 $4,294 206% $20,833 $16,539 $4,294 20.6% $250,000 66% UTILITIES $43,045 $47.315 o+ ($4,270) -99% $48,057 $51.713 ($3,656) -7 6.° $516,550 100% REPAIRS&MAINTENANCE $30661 $19.407 $11,254 36.7% $61,322 $21,471 $39,851 650% $367,950 5.8% HAULING&DISPOSAL $733 $888 ($155) -21.2% $1,466 $1.610 ($144) -98% $8,800 18.3% OUTSIDE SERVICES $6,683 $400 $6,283 94.0% $13,366 $3,910 $9,456 707% $80,200 4.9% MATERIALS&SUPPLIES $3,466 $1,894 $1,572 45.4% $6,932 $2.208 $4,725 682% $41,600 53% OTHER EXPENSES $2,979 $4,707 ($1,728) -58.0% o $5,958 $4,707 $1,251 210% $35,796 13.1% UNFUNDED LIABILITIES $22,413 $26,673 ($4,260) -19.0% $44.826 $52,924 ($8,098)= $268,953 19.7% 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 October 4, 2018 Regular Board Meeting Agenda Packet- Page 28 of 265 Page 11 of 35 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(08,M) Report Generated on Sep 10. 2018 11:55:58 AM August 2018 Fiscal Period 02/2019 Department RECYCLED WATER Category Period Budget Period Actual Period Variance YTD BVdget YTD Actual YTD Variance % Annual Budget SALARIES&WAGES $47,128 $37,353 $9,775 20.7% $94,256 $74,702 $19.554 207% $565,600 13.2% EMPLOYEE BENEFITS $35,434 $24,237 $11,197 31.6% $70,868 $49,317 $21,551 304% $425,244 11.6% CHEMICALS $6,999 $7,230 ($231) -3.3% $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 4.7% REPAIRS&MAINTENANCE $2,415 $0 $2,415 1000% $4,830 $10,944 ($6,114)= $29,000 37.7% 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% $23,080 $4,769 $18,312 79.3% $214,500 2.2% MATERIALS&SUPPLIES $987 $1,509 ($522) -529% $1,974 $1,509 $465 23.6% $11,900 12.7% OTHER EXPENSES $2,794 $0 $2,794 1000% $5.588 $0 $5,588 100,0% $33,550 0.0% RECYCLED WATER Total Expenses $129,379 $83,347 $46.032 35.6% $246.092 $165,015 $81,077 32.9% $1,552,794 10.6% Color Key: 0 to 10% over budget > 10%over budget October 4, 2018 Regular Board Meeting Agenda Packet- Page 29 of 265 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 Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAW 10/99- 1 (1) 18,000,000 19,000,000 (5,000,000) 18,000,000 18,037,312 64.29% 30,301.37 43,620.16 73,921.53 4,000,000 RE05 US Gov't FHLMC 08/31/18 03104/19 184 2.266% 4,943,215 0 5,000,000 5,000,000 5,000,000 17.86% 306.94 0.00 306.94 RE06 US Gov't FHLB 08131/18 12/04/18 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 (5,000,000) (3) 27,915,771 19,000,000 14,000,000 28,000,000 28,037,312 100.00% 30,897.20 43,620.16 74,517.36 (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%. (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%. (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. October 4, 2018 Regular Board Meeting Agenda Packet- Page 30 of 265 Page 14 of 36 Page 13 of 35 ' Central Contra Costa Sanitary Dlstrict Balance Sheet Fund:001-RUNNING EXPENSE(O&M) August 2018 Fiscal Period 2/2019 Summarized by Account Report Generated on Sep 10,2018 11:4835 AM TOTAL ASSETS Current Assets CASH ACCOUNTS;CASH 51,607,452 CASH ACCOUNTS I PAYROLL CLEARING $20.000 CASH ACCOUNTS!PETTY CASH 53400 CASH ACCOUNTS I TEMPORARY INVESTMENTS $28,000.000 DEFERRED OUTFLOWS I DEFERRED OUTFLOWS-GASB 68 S29078,203 DUE FROM/DUE FROM SIC $1,407,203 DUE FROM I DUE FROM SII $779,500 INVENTORY/SUPPLIES 8 MATERIAL 1NV $2,216.579 PREPAID ACCOUNTS I PREPAID CAFETERIA PLAN $46.104 PREPAID ACCOUNTS I PREPAID COMMUTER PLAN 5572 PREPAID ACCOUNTS I PREPAID EXPENSES 51.001 095 PREPAID ACCOUNTS I PREPAID INSURANCE $11.467 PREPAID ACCOUNTS I PREPAID RETIREMENT $17,127.451 RECEIVABLE ACCOUNTS/A/R-SSC DIRECT BILL $1,513 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $497,723 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE-COBRA $1,837 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $73,922 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $8,323 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100.640 RECEIVABLE ACCOUNTS I OVERTIME INSPECTION A/R $3.485 Current Assets $81,986,470 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS 7 ACC DEPR-CONTRIB ASSETS (S61 491,489) CONTRIBUTED FIXED ASSETS I CONTRIBUTED SEWER LINES $159 795,333 FIXED ASSETS-C I P I CONSTRUCTION IN PROGRESS S35820,635 FIXED ASSETS/ACC DEPR-BUI LDI NGS (514,154,661) FIXED ASSETS/ACC DEPR-FURN 8 EQUIP (59,236,015) FIXED ASSETS I ACC DEPR-OUTFALL ($3,768,376) FIXED ASSETS I ACC DEPR-PUMPING STATIONS ($35.288,443) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($73,525,809) FIXED ASSETS I ACC DEPR-TREATMENT PLANT (S228,809775) FIXED ASSETS I ACC DEPR-VEHICLES ($5 217,732) FIXED ASSETS I ACCUM DEPRC-RECY WATER (S9 680,325) FIXED ASSETS I BUILDINGS $44238.508 FIXED ASSETS/FURNITURE 8 EQUIPMENT $13841.424 FIXED ASSETS I INTANGIBLE ASSETS $4,949,507 FIXED ASSETS I LAND $17.320,570 FIXED ASSETS I OUTFALL SEWERS $11,371.574 FIXED ASSETS I PUMPING STATIONS $57.327.020 FIXED ASSETS I RECY WATER INFRASTRUCTURE $20,292,366 FIXED ASSETS I SEWAGE COLLECTION FACIL S379247,498 FIXED ASSETS I TREATMENT PLANT $341675.108 FIXED ASSETS I VEHICLES S7 695 424 Net Property,Plant and Equipment $652,402,342 TOTAL ASSETS $734,388,811 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE I SALES TAX PAYABLE ($2,464) CURRENT LIABILITIES a ACCOUNTS PAYABLE ($494676) CURRENT LIABILITIES I ACCRUED COMPENSATED ABS (54,530,207) CURRENT LIABILITIES)ACCRUED WAGES PAYABLE ($1,198,082) CURRENT LIABILITIES 1 CAFETERIA PLAN PAYABLE (342,417) October 4, 2018 Regular Board Meeting Agenda Packet- Page 31 of 265 Page 15 of 36 Page 14 of 35 "Lpritral Contra Costa Sanitary District .� Balance Sheet Fund:001-RUNNING EXPENSE(O&M) August 2018 Fiscal Period 2/2019 Summarized by Account Report Generated on Sep 10,2018 1148 35 AM CURRENT LIABILITIES$COMMUTER PLAN PAYABLE (5240) CURRENT LIABILITIES I MISC DEPOSITS/LIAB(LITIES ($108539) CURRENT LIABILITIES'OTHER PAYROLL WITHHOLDING (S8831) CURRENT LIABILITIES REFUNDABLE DEPOSITS ($40080) CURRENT LIABILITIES:RETIREMENT CONTRO WH ($1713.459) CURRENT LIABILITIES I WORKERS COMP INS PAYABLE $359150 DUE TO/DUE TO SIC ($53.232) DUE TO I DUE TO SII ($779500) LIABILITIES-LONG TERM I DEFERRED INFLOWS-GASB fib (S16 051.905) LIABILITIES-LONG TERM I NET PENSION LIAB-GASB 68 ($87,847.116) LIABILITIES-LONG TERM 1 POST EMP BENEFIT-PENSION $5359,000 LIABILITIES/UNEARNED INTEREST (S83.633) MEDICAL LIABILITIES I DELTA DENTAL 5334 MEDICAL LIABILITIES I DISABILITY INS ($60) MEDICAL LIABILITIES I HEALTH NET ($2974 MEDICAL LIABILITIES:KAISER PERMANENTE $806 MEDICAL LIABILITIES,LIFE INS S9 MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $993 MEDICAL LIABILITIES/POST EMP BENEFIT-OPER ($540675, REIMBURSEMENT FEES ($70 284) Total Liabilities ($107,848,081) Total Fund Equity FUND EQUITY r AVAILABLE FUND BALANCE ($38-409 2311 FUND EQU TY a CAPITAL COST SHARING (5115,056 482) FUND EQUITY I CONTRIBUTED SEWER LINES ($159 795,333) FUND EQUITY I EXPENDITURE SUMMARY S14 989 002 FUND EQUITY,GENERAL FIXED ASSET GROUP (5252.415.331) FUND EQUITY/STATE 8 FED CAPITAL GRANT ($75,301 2791 YEAR TO DATE REVENUES/REVENUE SUMMARY (S552.0771 Total Fund Equity ($626,540,730) TOTAL LIABILITIES AND FUND EQUITY ($734,388,811) October 4, 2018 Regular Board Meeting Agenda Packet- Page 32 of 265 Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT September 10,2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS C�Sr' FROM: AMAL LYON 6?, SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending August,2018: YTD YTD Fav/(Unfav) S/C Revenues: Budgeted Actual Variance Explanation Lower Capacity Fees than budgeted thus far in the fiscal Total 1,251,162 762,500 (488,662) year. FY YTD FY S/C Expenses: Budget` Actual Remaining %Spent Total 52,287,827 3,404,835 48,882,992 o°! Includes 17/18 carry-over($6.968.827) October 4, 2018 Regular Board Meeting Agenda Packet- Page 33 of 265 Page 16 of 35 .."j,',central Contra Costa Sanitary District HIV envirfinment . Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) Report Generated on Sep 10. 2018 11 51 29 AM August 2018 Fiscal Period 2/2019 Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 00% $0 $0 00% $7.150.000 $7,150.000 00% Other $625.581 $450.116 -28.0% $1,251,162 $803,709 -358% $20,813,000 $20,009,291 3.9% Sewer Service Charges $0 ($6.400) 0.0% $0 ($41209) 00% $27,926,268 $27,967,477 -01% Total Revenue $625,581 $443,715 -29,1% $1,251,162 $762,5N 39.1% $55,8891268 $55,126,768 1,4% October 4, 2018 Regular Board Meeting Agenda Packet- Page 34 of 265 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 $500,000 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 October 4, 2018 Regular Board Meeting Agenda Packet- Page 35 of 265 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 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 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 2018-19 FY 2016-19 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 32,746,274 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 TYPE RW Recycled Water 2,382,894 1,769,035 613,859 2,857,000 3,470,859 77,135 3,393,724 CIB Contingency - 1,500,000 1,500,000 - 1,500,000 OTAL D1$7 RFGT $ 73,563,322 $ 66,594,495 $ 6,968,827 $ 45,319,000 - $ 52,287,827 $ 3,404,835 $ 48,482;987. I N:\Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report- FY 18 19 Aug 18 October 4, 2018 Regular Board Meeting Agenda Packet- Page 36 of 265 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 AIF=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 CS-Colleot[on S1[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 20,000 20,000 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 27,911 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 _ 1,654,283 265,824 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 CIPP Contract 1720 300,000 80,247 219,753 100,000 319,753 11,305 308,448 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 75,000 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 8446 Lafayette Sewer Renovation Phase 12 636,000 1,216,107 (580,107) 3,397,600 2,817,493 760,047 2,057,446 8447 Pump Station Security Improvement 131,000 I 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 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 *8453 Willows Sewer Repair 98,000 98,000 - I - **'8454 So.Onncia 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 Total FY 2018-19 CS Amount $. 29,409,417 30841,697.-.-_ --.-_(1432,280).__ 17�91Aa720 2,251,927 15,662,800 'Italic Projects open but not in CIB 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 October 4, 2018 Regular Board Meeting Agenda Packet- Page 37 of 265 Page 20 of 35 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,FD+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 FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE TPTreatm`nt.Plant 7291 Pump&Blower Bldg.Seismic Upgrade 6,692,000 6,638,700 53,300 53,300 _ 9,942 _ 43,358 I 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 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 f 299,387 7328 Influent Pump Electrical improvements 100,000 757 99,243 510,000 _ 609,243 3,769 605,474 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 1 60,352 2,605,704 i 7339 T.Plant Control System 1/0 Replacement 470,000 605,231 (135,231) 900,000 764.769 25,503 739,266 7341 WC/Grayson Creek Levee Rehab 100,000 1 100,000 - 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 Aeration&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 7352 UV Disinfection Upgrades 500,000 - 500,000 2,088 497,912 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 1,352 132,653 7355 Odor Control Upgrade Ph.1 44,000 44,000 200,000 244,000 - 244,000 7357 Plant Wide Instrumentation Upgradr- 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 1,100,000 1,364,409 30,536 1,333,873 7363 `Treatment Plant 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) T`al _017_8 TP Amount $ 32,746,274 26,758,622 5,987,652 16,865,000 - 22,852,652 807,709 22,044,930• 'Itobc Projects open but not in CIB for 18/19 N:\Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 Aug 18 October 4, 2018 Regular Board Meeting Agenda Packet- Page 38 of 265 Page 21 of 35 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) U E F(GFD+E) 6 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 2018.29 FY 2018-19 FY 2018-19 FY 2018.29 TYPE.01 GeneraLimproyements 8207 General Security and Access $ 194,616 121,661 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 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 86,427 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 1,199,000 603,959 If 595,041 650,000 1,245,041 - 1,245,041 9999 Capital Project Clearing(Accounting Use Only)* _ - (60,000)4 60,000 60,000 (2) 60,002 Rounding 1 Total FY 1017-18 GIArnount 111MIF,224,737 7,225,141 1,799,596 4,750,000 6,549;596 268,064 6;281,533 7 N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report FY 18 19 Aug 18 October 4, 2018 Regular Board Meeting Agenda Packet- Page 39 of 265 Page 22 of 35 PROGRAM/GM385L4•Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 8/30/2018 PERIOD 2/2019 i A B C(A-B) D E F(C+D+EI G H(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROD 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 2018-19 FY 2018-19 i TYPE RW Refocied 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 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 i Rounding Total FY 1616-47 RW Amount $ 2,382,894 1,769,035 613,859 2,857,000 3,470,859 77,135 3;393,774 9990 CONTINGENCY-ALL PROGRAMS - - - 1,500,000 1,500,000 1,500,000 GRAND TOTAL $ 73,563,322 66,594,495 6,968,827 45,319,000 52,287,827 3,404,835 48,882,987`. N:\Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 Aug 18 October 4, 2018 Regular Board Meeting Agenda Packet- Page 40 of 265 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 8451 C.S.Sewer Renovation (2,000,000) (2,000,000) 1,500,000 8452 Lafayette Sewer Ren. Ph. 13 500,000 500,000 8454 So.Orinda Sewer Ren. Ph.7 500,000 500,000 8455 W.C.Sewer Renov. Ph. 13 500,000 500,000 8456 Danville Sewer Renov. Ph.3 500,000 500,000 0 0 0 0 0 0 0 0 0 9990 Capital Projects-Contingency 0 0 October 4, 2018 Regular Board Meeting Agenda Packet- Page 41 of 265 Page 24 of 35 O&M PROJECTS-EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 08/30/18 PERIOD 02/2019 OM043-Naval Weapons Station Prior years Project expended Expenditure type through 17-16 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 922 $. - $ $ - $ 512.40 OM080 CoCo Farm(Klewit Future Farm Proposal) Prior years FProjectpen eExpenditure 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 YTDteSalary&Benefits $ 206,827 $ 1.444 $ 225 5 - $ $ - 5 - 5 - $ 5 $ - $ - S 1,670208,497Other Charges $ 74,99674,996Total _ -- --$ $1y_g24 $ 1444 .$ X25 . $ $ S $ $ $• $ $ 1y6703,43 OM083-Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 17-18 1 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 $ - - $ - $ 'L,60 1$_ _ 2f d6 i '0 4- — - - - $ S - $ 4,086 27',934 N.\Accounting\GMTEMPl\Financials and Closing\2019 Financials\O&M Projects Activity YTD 18 19 October 4, 2018 Regular Board Meeting Agenda Packet- Page 42 of 265 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.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) 10,500,000 13,500,000 (3,000,000) 10,500,000 10,521,766 28.77% 19,315.07 25,325.26 44,640.33 930 Chevron Comm Paper 06/08/18 09/06118 37 2.05 4,974,500 5,000,000 5,000,000 4,998,350 13.70% 8,783.33 8,783.33 17,566.66 931 GE Comm Paper 06/08118 09/06118 37 2.23 4,972,250 5,000,000 5,000,000 4,998,300 13.70% 9,558.33 9,568.33 19,116.66 932 US Govt Agency Dscnt 06/08/18 12/05/18 127 2.09 4,949,000 5,000,000 5,000,000 4,972,650 13.70% 8,783.33 8,783.33 17,566.66 933 US Govt Agency Dscnt 06108/18 05128119 298 2.32 4,956,560 5,000,000 5,000,000 4,963,200 13.70% 3,782.72 3,782.72 7,565.44 934 General Electric Comm Paper 08/31/18 12103118 122 2.24 1,988,364 0 2,000,000 2,000,000 1,988,194 5.48% 94.68 0.00 94.68 935 US Govt Treasury Bill 08/31/18 02128119 180 2.56 3,955,766 0 4,000,000 4,000,000 3,966,360 10.96% 244.44 0.00 244.44 (3,000,000) (4) 36 296.420 33.500,000 6,000,000 36,500,000 36.398,820 100.00% 50,561.90 56,232.97 106,794.87 (3) (5) 0.00 50,561.90 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 Districts internal investment policy approved by the Board of Directors. October 4, 2018 Regular Board Meeting Agenda Packet- Page 43 of 265 Page 27 of 36 Page 26 of 35 ' Central Contra Costa Sanitary DWct Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) August 2018 Fiscal Period 2/2019 Summarized by Account Report Generated on Sep 10 2018 11 48 35 AM TOTAL ASSETS Current Assets CAD RECEIVABLE 7 AVAD•ALHAMBRA VLY AR $946454 CASH ACCOUNTS I CASH $1 402 808 CASH ACCOUNTS I TEMPORARY INVESTMENTS S36500000 DUE FROM 7 DUE FROM DEBT FUND $3281.478 DUE FROM I DUE FROM RE 553.232 RECEIVABLE ACCOUNTS(ACCOUNTS RECEIVABLE $72.521 RECEIVABLE ACCOUNTS I ACCRUED INTEREST AIR $44,640 RECEIVABLE ACCOUNTS I CAD RECEIVABLE $162,781 Current Assets $42,463,910 Net Property,Plant and Equipment FIXED ASSETS-C,P I CONSTRUCT:ON 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) CURRENT LIABILITIES I ACCOUNTS PAYABLE (51.213.930) CURRENT LIABILITIES I PROJECT RETENTION PAYABLE ($1.006 786) CURRENT LIABILITIES I REFUNDABLE CONST BONDS ($286851) DUE TO I DUE TO DEBT FUND (564,881) DUE TO DUE TO RIE ($1,407,203) LIABILITIES I UNEARNED INTEREST (S118,494) Total Liabilities ($4,099,924) Total Fund Equity EXPENDITURE SUMMARY,TRANSFER TO CEP ($3.404,815) FUND EQUITY+AVAILABLE FUND BALANCE ($41.006 302) FUND EQUITY EXPEND=TURE SUMMARY $3.404815 YEAR TO DATE REVENUES!REVENUE SUMMARY ($7625001 Total Fund Equity ($41,768.802) TOTAL LIABILITIES AND FUND EQUITY ($45,868,726) October 4, 2018 Regular Board Meeting Agenda Packet- Page 44 of 265 Page 27 of 35 ' Central Contra Costa Sanitary District Revenue Report MTD Fund: 003-SELF-INSURANCE August 2018 Fiscal Period 2/2019 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 $9,645 $11,187 16 0 $798.790 $801.418 03% $960250 $158,832 83 7°4 Total Revenue $9,645 $11,187 i1 rA $798,790 $801,418 0.3% $960,250 $158,832 83.5% October 4, 2018 Regular Board Meeting Agenda Packet- Page 45 of 265 Page 28 of 35 '1 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,Ooo Period Budget $8( 000 [E YTD Budget Q Period Actual 0 YTD Actual $25,000 $600,000 $20,000 $15,000 $400,000 $10.000 - $200,000 $5,000 $0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $29,540 $7,743 $21,797 $629.080 $577,684 $51,396 Totals $29,540 $7,743 $21,797 $629,080 $577,684 $51,396 October 4, 2018 Regular Board Meeting Agenda Packet- Page 46 of 265 Page 29 of 35 '1 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 Department: BudgetCategory Period .. Actual Period Variance YTO Budget YTD Actual Y T D Variance Annual INSURANCE&OTHER EXP $791 $7,743 ($6,952) -878.9% $571,582 $577.684o ($6,102) .1.1% $579,500 99. /o 7 GENERAL&AUTO LIABILITY $28,749 $0 $28,749 100.0% $57,498 $0 $57,498 100.0% $345,000 0.0% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 $0 $0 00% $0 0.0% Total Expenses $29,540 $7,743 $21,797 73.8% $629,080 $577,684 $51,396 8.2% $924,500 62.5% Color Key: 0 to 10%over budget > 10%over budget October 4, 2018 Regular Board Meeting Agenda Packet- Page 47 of 265 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 7,200,000 7,214,925 100.00% 11,194.52 10,731.95 21,926.47 (3) 6,500,000 6,500,000 700,000 7,200,000 7,214,925 100.00% 11,194.52 10,731.95 21,926.47 (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%. (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. October 4, 2018 Regular Board Meeting Agenda Packet- Page 48 of 265 Page 32 of 36 Page 31 of 35 ' CeSttral Contra Costa Sanitary District Balance Sheet Fund:003-SELF-INSURANCE August 2018 Fiscal Period 2/2019 Summarized by Account Report Generated on Sep 10 2018 1148 35 AM TOTAL ASSETS Current Assets CASH ACCOUNTS?CASH $170050 CASH ACCOUNTS!TEMPORARY INVESTMENTS $7200 000 DUE FROM!DUE FROM RIE $779500 RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R S21.926 Current Assets $8,171,476 TOTAL ASSETS $8,171,476 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES I ACCOUNTS PAYABLE ($5964 CURRENT LIABILITIES;GAS510 ACTUARIAL RESERVE ($88223:i; DUE TO r DUE TO R/E (5779 50a. Total Liabilities ($1,667,694) Tobri Fund Equity FUND EQUITY I EMPLOYMENTIPOLLUTION RISK ($5 000.000) FUND EQUITY 1 EXPENDITURE SUMMARY $577684 FUND EQUITY 1 INS PREMSICLAIMS/LAWSUITS (51,280.047) YEAR TO DATE REVENUES/REVENUE SUMMARY ($801,418) Total Fund Equity ($6,503,782) TOTAL LIABILITIES AND FUND EQUITY ($8,171,476) October 4, 2018 Regular Board Meeting Agenda Packet- Page 49 of 265 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 2/2019 Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $G $0 C.OF 50 50 0 01 $3.611.037 $3611.037 0 011.. Total Revenue $0 0 010% 50 so 0.0% $3,611,037 $3,611,037 0.0% October 4, 2018 Regular Board Meeting Agenda Packet- Page 50 of 265 Page 33 of 35 'central Contra Costa Sanitary District Ago' 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 Period Budget $250.000 YTD Budget Period Actual ® YTD Actual $200.000 $200000 $150.000 $150.000 $100.000 $100000 $50.000 $50,000 SO - $0 _ Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $202,284 $202,265 $19 $202.284 $202,265 $19 Totals $202,284 $202,265 $19 $202,284 $202,265 $19 October 4, 2018 Regular Board Meeting Agenda Packet- Page 51 of 265 Page 34 of 35 ' Central Contra Costa Sanitary District -A&M, 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: Category Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance % Annual % Budget INTEREST EXPENSE $202,284 $202,265 $19 0.0% $202,284 $202,265 $19 0.0% $1,135,780 17.8% Total Expenses $202,284 $202,265 $19 0.0% $202,284 $202,265 $19 0.0% $1,135,780 17.8% Total Expenses $7,645,635 $6,960,264 $685,371 9.0% $17,083,385 $15,768,951 $1,314,434 7,7% $91,780,736 17.2% Color Key: 0 to 10%over budget 10%over budget October 4, 2018 Regular Board Meeting Agenda Packet- Page 52 of 265 Page 36 of 36 Page 35 of 35 )"Central Contra Costa Sanitary DWct Balance Sheet Fund:004-DEBT SERVICE August 2018 Fiscal Period 2/2019 Summarized by Account Report Generated on Sep 10,2018 11:48:35 AM TOTAL ASSETS Current Assets DUE FROM r DUE FROM SIC $64881 L T DEBT ACCOUNTING l DEPOSIT W/TRUSTEE-RESERVE $4 856 450 RECEIVABLE ACCOUNTS)ACCRUED INTEREST AIR S99384 Current Assets $5,020,715 TOTAL ASSETS $5,020,715 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities DUE TO I DUE TO S1C 1$3 281 476 i L T DEBT ACCOUNT NG BOND ACR INTEREST PAYABLE S0 LT DEBT ACCOUNTING BONDS PAYABLE ($26615000: Total Liabilities ($29,896,476) Total Fund Equity FUND EQUITY AVA LABLE FUND BALANCE S24 673 496 FUND EQUITY-EXPENDITURE SUMMARY $202265 Total Fund Equity $24,875,761 TOTAL LIABILITIES AND FUND EQUITY ($5,020.715) October 4, 2018 Regular Board Meeting Agenda Packet- Page 53 of 265