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HomeMy WebLinkAbout03. Receive September 2018 Financial Statements and Investment Reports Page 1 of 37 Item 3. CENTRALSAN CENTRAL CONTRA COSTA SANITARY DISTRICT November 1, 2018 TO: HONORABLE BOARD OF DIRECTORS FROM: CHRISTOPHER THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHIL LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY, GENERAL MANAGER SUBJECT: SEPTEMBER 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. Please note that the 2018 debt refinancing activities are not reflected in these financials, pending final refinancing documentation from bond counsel (this material arrived on October 11, 2018, after the financial close for the September month). The refinancing impacts will be reflected in the October financial statements. Strategic Plan re-In GOAL THREE: Be a Fiscally Sound and Effective Water Sector Utility Strategy 2- Manage costs ATTACHMENTS: 1. September 2018 Financial Statements and Investment Reports November 1, 2018 Regular Board Meeting Agenda Packet- Page 13 of 499 Page 1 of 36 CENTRAL CONTRA COSTA SANITARY DISTRICT October 9, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS FROM: AMAL LYON SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending September, 2018: YTD YTD Fav/(Unfav) O&M Revenues: Budgeted Actual Variance Explanation Total 941,640 998,589 56,949 No significant variances. O &M Expenses: Total Labor Charges 13,109,706 12,758,433 351,273 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 344,008 279,986 64,022 Chemicals are purchased as needed but budgeted for evenly. Utilities 776,753 723,699 53,054 Delay in Sept. PG&E invoices for Electrical expenses. Repairs& Maintenance 1,289,014 1,113,576 175,438 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional& Legal Services 211,303 94,190 117,113 Due to delay in legal invoices. Outside Services 801,596 366,002 435,594 Mostly due to lower Technical Services than budgeted thus far in the year. Other Expenses 806,826 565,110 241,716 BACWA expense lower than budget by$154k. However, additional BACWA expense may be incurred later in the fiscal year for Nutrient Studies. Other expenses budgeted for evenly, not yet incurred. All Other 5,790,352 5,756,973 33,379 Minor variances for multiple account categories. Total 23,129,558 21,657,969 1,471,589 November 1, 2018 Regular Board Meeting Agenda Packet- Page 14 of 499 Page 2 of 36 Adflk,, Central Contra Costa Sanitary District Revenue Report MTD Fund:001 -RUNNING EXPENSE(08M) September 2018 Fiscal Period 3/2019 Report Generated on Oct 9, 2018 4 1020 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 s0 00% $14,800,000 $14.800000 0.01 HHW $8,000 $5,307 -33.7% $24,000 $20,024 -166% $929,000 $908,976 2.2% Other $344,764 $411,620 19.4% $919,892 $1,047,939 13.9% $4,123,000 $3075,061 25.4% Sewer Service Charges $15,416 $29,585 91.9% ($2,252) ($69,374) 2,980.6% $67.073,732 $67.143.106 -0.1% Total Revenue $388,180 $446,512 21.3% $941,640 $998,589 60% $86,925,732 $85,927,143 1.1% November 1, 2018 Regular Board Meeting Agenda Packet- Page 15 of 499 Page 3 of 36 ' Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4:12:22 PM $25,000,000 00 Budget Actual 3,129,558 $20.000.000,00 21,657,968 $15,000,000.00 t6,? 2,02 $14,989,002 $10.000.000.00 $8,238,746 $5,000,000.00 $000 Jul(1)2018 Aug(2)2018 Sep(3)2018 Fiscal Periods November 1, 2018 Regular Board Meeting Agenda Packet- Page 16 of 499 Page 4 of 36 ' Central Contra Costa Sanitary District Expense Report- District Summary MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on Oct 9, 2018 412:22 PM September 2018 Fiscal Period 03/2019 Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2964.217 $2,783,006 $181,211 61% $8,892,651 $8,524,922 $367,729 4.1% $35,571,037 24.0% EMPLOYEE BENEFITS $1,737,321 $1.772,348 ($35,027) -20% $5,211,963 $5,097,414 $114,549 2.2% $20,993,695 24.3% CAPITALIZED ADM OVERHEAD ($331,636) ($271,D28) ($60.608) 183% ($994,908) ° ($994,908) ($863,902) ($131,006) 13. /°2 ($3,979,723) 21. /°7 DIRECTOR FEES&EXPENSES $14,041 $13,498 $543 39% $42,123 $39,842 $2,281 5.4% $168,494 23.6% CHEMICALS $121,547 $129,837 ($8,290) -6.8% $344,008 $279,986 $64,022 18.6% $1,459,000 19.2% UTILITIES $318,123 $334,702 ($16,579) -5.2% $776,753 $723,698 $53,055 6.8% $4,142,550 17.5% REPAIRS&MAINTENANCE $447,431 $514,845 ($67.414) -15.1% $1.289,014 $1,113,576 $175,438 13.6% $5,414,644 20.6% HAULING&DISPOSAL $93,867 $47,471 $46,396 494% $211,601 $168,565 $43,036 20.3% $1,126,475 15.0% PROFESSIONAL&LEGAL SERV $92,267 $30,796 $61.471 666% $211,303 $94,190 $117,113 55.4% $845,300 11.1% OUTSIDE SERVICES $274,476 $93.760 $180,716 658% $801,596 $366,003 $435,593 54.3% $3,510,822 10.4% SELF-INSURANCE EXPENSE $0 $0 $0 00% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $175,642 $245.560 ($69,918) -398% $499,926 $482,685 $17,241 3.4% $2,108,126 22.9% OTHER EXPENSES $112,551 $89.256 $23,295 207% $806.826 $565,112 $241,714 30.0°/° $2,777,258 20.3% UNFUNDED LIABILITIES $887,690 $884.916 $2,774 0.3% $4.257,202 $4,286,377 ($29,175) -0.7% $14,803,278 29.0% Total Expenses $6,907,537 $6,668,966 $238,571 3.5% $23,129,558 $21,657,968 $1,471,590 6.4% $89,720,456 24.1% Color Key: 0 to 10%over budget > 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 17 of 499 Page 5 of 36 ' Central Contra Costa Sanitary DWct Plotecth�,Public health and the erwironment Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4:14:08 PM $2.500,000 0 Period Budget $8,000,000 El Period Actual IN YTD Budget II Ej YTD Actual $2-000.000 $6,000,000 1 $1,500.000 $4,000,000 $1,000,000 $500,000 i $2-000,000 01 $0 ! —r — .waw► $0 = .ter G-, °e Q��Q 5 �'�`�� �S�� ��`�G °��Q�,N'�°PDQ Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,864,015 $1,629,479 $234,536 $7,889,240 $7,230,525 $658,715 1 ENGINEERING $1,374,882 $1,252,628 $122,254 $4,550,812 $4,193,108 $357,704 COLLECTION SYSTEM OPS. $1,163,280 $1,275,127 ($111,847) $3,374,341 $3,384,858 ($10,517) PLANT OPERATIONS $2,131,443 $2,178,509 ($47,066) $6,264,946 $5,959,998 $304,948 PUMP STATIONS $244,538 $244,551 ($13) $674,748 $635,793 $38,955 RECYCLED WATER $129,379 $88,671 $40,708 $375,471 $253,686 $121,785 $0 $0 $0 $0 $0 $0 Totals $6,907,537 $6,668,966 $238,571 $23,129,558 $21,657,968 $1,471,590 November 1, 2018 Regular Board Meeting Agenda Packet- Page 18 of 499 Page 6 of 36 r Central Contra Costa Sanitary District Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9,2018 4:14.08 PM Department: ADMINISTRATION Category Penod Budget Period Actual Period Variance % YTD Budget .Actual YTD Variance % Annual % dget SALARIES&WAGES $611,365 $522,120 $89,245 14.6% $1,834,095 $1,654,647 $179,448 9.8% $7,336,515 22.6% EMPLOYEE BENEFITS $703,688 $735,772 ($32,084) -4.6% $2,111,064 $1,950,566 ° o $160,498 7. /0 6 $8,588,771 22. /07 CAPITALIZED ADM OVERHEAD ($4,147) ($2,148) ($2,000) 48.2% o 0 ($12,441) ($8,629) ($3,812) 30. /0 6 ($49,764) 17.3/0 DIRECTOR FEES&EXPENSES $14,041 $13.498 $543 39% $42,123 $39,842 $2,281 5.4% $168,494 23.6% UTILITIES $10,816 $2,285 $8,531 789% $32,448 $21,673 $10,775 33.2% $129,600 16.7% REPAIRS&MAINTENANCE $90,592 $26,225 $64,367 71.1% $316,996 $295,132 $21,864 6.9% $1,132,390 26.1% PROFESSIONAL&LEGAL SERV $75,937 $36.367 $39.570 52 1% $162,313 $99,760 $62,553 38.5% $649,300 15.4% OUTSIDE SERVICES $119,355 $59.914 $59,441 49.8% $348,899 $180,545 $168,354 48.3% $1,647,300 11.0% SELF-INSURANCE EXPENSE $0 $0 $0 00% $779,500 $779.500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $16,329 $11,267 $5,062 310% $48,987 $24,205 $24,782 50.6% $196,025 12.3% OTHER EXPENSES $55,336 $61.254 ($5,918) -107% $119,015 $103,406 $15,609 13.1% $960,040 10.8% UNFUNDED LIABILITIES $170,703 $162,923 $7,780 46% $2,106,241 $2,089,877 $16,364 0.8% $6,199,286 33.7% ADMINISTRATION Total Expenses $1.864,015 $1.629,479 $234,536 126% $7,889,240 $7,230,525 $658,715 8.3% $27,737,657 26.1% Color Key: 0 to 10%over budget 7 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 19 of 499 Page 7 of 36 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4:14:08 PM Department: ENGINEERING Category ..Variance YTD : .Actual YTD Variance % Annual % Budget SALARIES&WAGES $833,166 $799,860 $33,306 40% $2,499,498 $2.480282 $19,216 0.8% $9,998,042 24.8% EMPLOYEE BENEFITS $329,253 $339,234 ($9,981) -30% $987,759 $1,041,319 ($53,560) -5.4% $3,951,391 26.4% CAPITALIZED ADM OVERHEAD ($296,790) ($242,482) ($54,308) 183% ($890,370) ($785,160) ($105,210) 11.8% ($3,561,499) 22.0% UTILITIES $14,432 $23,208 ($8,776) -608% $43,296 $41,875 $1,421 3.3% $173,200 24.2% REPAIRS&MAINTENANCE $14.281 $9,144 $5,137 360% $42,843 $19.687 $23,156 54.0% $171,400 11.5% HAULING&DISPOSAL $44,867 $12,049 $32,818 731% $64,601 $59,309 $5,292 8.2% $538,425 11.0% PROFESSIONAL&LEGAL SERV $14,248 ($5,571) $19,819 1391% $42,744 ($5,571) $48,315 113.0% $171,000 -3.3% OUTSIDE SERVICES $105,681 $20,669 $85,012 80.4% $317,043 $106,257 $210,786 66.5% $1,270,142 8.4% MATERIALS&SUPPLIES $32,915 $21,233 $11,682 35.5% $98,745 $57,280 $41.465 42.0% $395,050 14.5% OTHER EXPENSES $19,379 $7,519 $11,.860 612% $554,303 $362,162 $192,141 34.7% $764,812 47.4% UNFUNDED LIABILITIES $263,450 $267,766 ($4,316) -1.6% $790,350 $815,6660 ($25.318) •32% $3,161,443 25. /08 ENGINEERING Total Expenses $1,374,882 $1,252,628 $122,254 8.9% $4,550,812 $4,193,108 $357,704 7.9% $17,033,406 24.6% Color Key: 0 to 10%over budget > 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 20 of 499 Page 8 of 36 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4:14 08 PM Department: COLLECTION SYSTEM OPS. PeriodCategory Period Budget Actual Period YTD Budget Budget SALARIES&WAGES $522,693 $500,358 $22,335 43% $1,568,079 $1,513,381 $54,698 3.5% $6,272,384 24.1% EMPLOYEE BENEFITS $255,254 $248,552 $6,702 26% $765,762 $760,064 $5,698 0.7% $3,063,394 248% CAPITALIZED ADM OVERHEAD ($2,676) ($7,393) $4,717 -1763% ($8,028)($8,028) ($12,713) $4,685 ($32,120) 39. /°6 UTILITIES $12,115 $17,609 ($5.494) -45.4/° ° $36,345 $39,176 ($2,831) -78% $145,400 26.9% REPAIRS&MAINTENANCE $122.873 $219,883 ($97,010) -79.0% $270,120 $319,002 ($48,882)= $1,474,504 21.6% HAULING&DISPOSAL $10,916 $7,311 $3,605 330% $32,748 $21.701 $11,047 33.7% $131,000 16.6% PROFESSIONAL&LEGAL SERV $625 $0 $625 100.0% ° ° $1,875 $0 $1,875 100. %0 $7,500 0. %0 OUTSIDE SERVICES $4,972 $6.257 ($1,285) -25.8% $14,916 $26,720 ($11,804) $59,680 448% MATERIALS&SUPPLIES $63,074 $113,413 ($50.339) -798% $172,222 $199,147 ($26,925) $756,951 26.3% OTHER EXPENSES $11,529 $8,062 $3,467 30.1% $34,587 $30.219 $4,368 12.6% $138,445 21.8% UNFUNDED LIABILITIES $161,905 $161.075 $830 0.5% $485,715 $488,162 ($2,447) -05% $1,942,922 25.1% COLLECTION SYSTEM OPS.Total $1,163,280 $1,275.127 ($111,847) -9.6% $3,374,341 $3,384,858 ($10,517) -0.3% $13,960,060 24.2°/° Expenses Color Key- 0 to 10%over budget > 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 21 of 499 Page 9 of 36 /1 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4:14 08 PM Department: PLANT OPERATIONS Category .. Budget Period Actual Period . Budget YTD Actual YTD Variance Annual Budget SALARIES&WAGES $869,326 $833.043 $36,283 42% $2,607,978 $2.510,179 $97,799 3.7% $10,432,017 24.1% EMPLOYEE BENEFITS $380,506 $381,455 ($949) -02% $1,141,518 $1.156,762 ($15,244) -1.3% $4,566,639 25.3% CAPITALIZED ADM OVERHEAD ($28.023) ($19,006) ($9,017) 32.2% ($84,069) ($57.400) ($26,669) 31.7% ($336,340) 17.1% CHEMICALS $93,715 $95,891 ($2,176) -2.3% $281,345 $213,975 $67,370 23.9% $1,125,000 19.0% UTILITIES $223,132 $237,477 ($14,345) -6.4% $529,813 $506.890 $22,923 4.3% $3,002,600 16.9% REPAIRS&MAINTENANCE $186,609 $241,201 ($54,592) -29.3% $559,827 $428,948 $130,879 23.4% $2,239,400 19.2% HAULING&DISPOSAL $37,351 $27,223 $10,128 27.1% $112,053 $85057 $26,996 24.1% $448,250 190% PROFESSIONAL&LEGAL SERV $291 $0 $291 100.0% $873 $0 $873 100.0% $3,500 0.0% OUTSIDE SERVICES $19,912 $5,220 $14,692 738% $59,736 $42.103 $17,633 29.5% $239,000 17.6% MATERIALS&SUPPLIES $58,871 $98,495 ($39,624) -67.3% $166,613 $197,185 ° ($30,572) $706,600 27. /°9 OTHER EXPENSES $20,534 $11,234 $9,300 453% $81,602 $63,431 $18171 22.3% $844,615 7.5% UNFUNDED LIABILITIES $269,219 $266,276 $2,943 1.1% $807,657 $812,869 ($5,212) -0.6% $3,230,674 25.2% PLANT OPERATIONS Total Expenses $2,131,443 $2,178,509 ($47,066) -2.2% $6,264,946 $5,959,998 $304,948 4.9% $26,501,955 22.5% Color Key: 0 to 10% over budget > 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 22 of 499 Page 10 of 36 .."'1 Central Contra Costa Sanitary District . , Expense Report-By Department MTD Fund:001 -RUNNING EXPENSE(O&M) Report Generated on Oct 9, 2018 4'14:08 PM September 2018 Fiscal Period 0312019 Department: PUMP STATIONS PeriodCategory Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance % Annual Budget SALARIES&WAGES $80,539 $84,979 ($4,440) -55% $241.617 $249,086 o ($7,469) -31% $966,479 25. /o 8 EMPLOYEE BENEFITS $33,186 $36.585 ($3,399) -102% $99,558 $108,637 ($9.079) -91% $398,256 27.3% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $20,833 $27,772 ($6,939) -33.3% $41,666 $44,311 ° ° ($2,645) -6,3/0 $250,000 17.7/0 UTILITIES $43,045 $46,01P ($2,974) -69% $91.102 $97,731 ($6,629) -7.3% $516,550 18.9% REPAIRS&MAINTENANCE $30,661 $18,393 $12,268 40.0% $91,983 $39,864 $52,119 56.7% $367,950 10.8% HAULING&DISPOSAL $733 $888 ($155) -21.2% $2,199 $2498 ($299)= $8,800 28.4% OUTSIDE SERVICES $6,683 $1.700 $4,983 746% $20,049 $5,610 $14,439 72.0% $80,200 7.0% MATERIALS&SUPPLIES $3,466 $1.152 $2.314 668% $10,398 $3359 $7,039 677% $41,600 8,1% OTHER EXPENSES $2,979 $188 $2,791 937% $8,937 $4,895 $4,042 45.2% $35,796 137% UNFUNDED LIABILITIES $22,413 $26,876 ($4,463) -19,9% $67,239 $79,800 ($12,561) $268,953 297/ PUMP STATIONS Total Expenses $244,538 $244,551 ($13) 0.0% $674,748 $635,793 $38,955 5.8"/ $2.934.584 21.7% Color Key- 0 to 10% over budget ? 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 23 of 499 Page 11 of 36 NAOM', Central Contra Costa Sanitary District Expense Report- By Department MTD Fund:001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4 14:08 PM Department: RECYCLED WATER PeriodCategory Period Budget Period Actual Variance YTD : .Actual YTD Budget SALARIES&WAGES $47,128 $42,645 $4,483 9.5% $141,384 $117.347 $24,037 170% $565.600 207% EMPLOYEE BENEFITS $35,434 $30,750 $4,685 13.2% $106,302 $80,066 $26,236 247% $425,244 188% CHEMICALS $6,999 $6,174 $825 118% $20,997 $21.700 ($703) -33% $84.000 25.8% UTILITIES $14,583 $8.104 $6,479 444% $43,749 $16,353 $27,396 62.6% $175,000 9.3% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $7,245 $10.944n ($3,.699) $29,000 37. /07 PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $3,498 $0 $3,498 100.0% $14,000 0.0% OUTSIDE SERVICES $17,873 $0 $17,873 100.0% $40.953 $4,769 $36,185 88.4% $214.500 2.2% MATERIALS&SUPPLIES $987 $0 $987 1000% $2,961 $1,509 $1.452 490% $11,900 12.7% OTHER EXPENSES $2,794 $999 $1,795 64.2% $8,382 $999 $7,383 881% $33,550 3.0% RECYCLED WATER Total Expenses $129,379 $88,671 $40,708 31.5% $375,471 $253,686 $121,785 32.4% $1,552,794 16.3% Color Key 0 to 10% over budget > 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 24 of 499 Page 12 of 36 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) September 2018 Fiscal Period 03/2019 Report Generated on Oct 9. 2018 4-14.08 PM Department Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance I/. Annual 1, Budget OTHER EXPENSES $0 $0 $0 00% $0 $0 $0 0.0% $0 0.0°/. Total Expenses $0 $0 $0 0.0% $0 $0 EO 0.0% $0 0.0% Color Key: 0 to 10% over budget n 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 25 of 499 Page 13 of 36 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS September,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) 13,000,000 18,000,000 (5,000,000) 13,000,000 13,036,623 56.52% 27,789.04 73,921.53 101,710.57 RE05 US Gov't FHLMC 08/31/18 03/04/19 154 2.266% 4,943,215 5,000,000 5,000,000 5,000,000 21.74% 9,208.33 306.94 9,515.27 RE06 US Gov't FHLB 08/31/18 12/04/18 64 2.120% 4,972,556 5,000,000 5,000,000 5,000,000 21.74% 8,666.67 288.89 8,955.56 0 (5,000,000) (3) 22,915,771 28,000,000 0 23,000,000 23,036,623 100.00% 45,664.04 74,517.36 120,181.40 (2) 17,531.67 17,531.67 45,664.04 92,049.03 137,713.07 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of September,2018 was 2.07%. (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 2.1235%. (4) The market value of the portfolio on September 30,2018 was$23,036,623. (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. November 1, 2018 Regular Board Meeting Agenda Packet- Page 26 of 499 Page 15 of 37 Page 14 of 36 ��'Ce�rtral Contra Costa Sanftary DWct Balance Sheet Fund:001-RUNNING EXPENSE(O&M) September 2018 Fiscal Period 3/2019 Summarized by Account Report Generated on Oct 9 2018 4 08 08 PM TOTAL ASSETS Current Assets CASH ACCOUNTS:CASH $1,239,742 CASH ACCOUNTS I PAYROLL CLEARING $20,000 CASH ACCOUNTS+PETTY CASH $3,400 CASH ACCOUNTS I TEMPORARY INVESTMENTS $23,000.000 DEFERRED OUTFLOWS!DEFERRED OUTFLOWS-GASB 68 $29,078.203 DUE FROM;DUE FROM S.!C $2 037 804 DUE FROM I DUE FROM S+1 $779500 INVENTORY I SUPPLIES 8 MATERIAL INV $2 147 291 PREPAID ACCOUNTS I PREPAID CAFETER A PLAN $46 104 PREPAID ACCOUNTS r PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS!PREPAID EXPENSES $994867 PREPAID ACCOUNTS PREPAID INSURANCE $11 467 PREPAID ACCOUNTS r PREPAID RETIREMENT $15 737 117 RECEIVABLE ACCOUNTS:A/R-SSC DIRECT BILL $1513 RECEIVABLE ACCOUNTS!ACCOUNTS RECEIVABLE $340039 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE COBRA $1837 RECEIVABLE ACCOUNTS:ACCRUED INTEREST AIR $101711 RECEIVABLE ACCOUNTS I COMPUTER PURCHASE PROGRAM $9222 RECEIVABLE ACCOUNTS:DEPOSITS TO BANK ESCROW $100640 RECEIVABLE ACCOUNTS;OVERTIME INSPECTION AIR $2435 Current Assets $75,653,463 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS i ACC DEPR-CONTRrB ASSETS ($61,491,489) CONTRIBUTED FIXED ASSETS/CONTRIBUTED SEWER LINES $159,795.333 FIXED ASSETS-C I P r CONSTRUCTION IN PROGRESS $35-820.635 FIXED ASSETS/ACC DEPR-BU LDINGS ($14 154.661) FIXED ASSETS/ACC DEPR-FURN 8 EQUIP ($9236015) FIXED ASSETS/ACC DEPR-OUTFALL ($3768376) FIXED ASSETS/ACC DEPR-PUMPING STATIONS (535288.443) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS (573525,809) FIXED ASSETS I ACC DEPR-TREATMENT PLANT ($228 809,775) FIXED ASSETS I ACC DEPR-VEHICLES ($5.217.732) FIXED ASSETS/ACCUM DEPRC-RECY WATER (59,680 325) FIXED ASSETS/BUILDINGS S44.238508 FIXED ASSETS/FURNITURE 8 EQU'PMENT $13.841,424 FIXED ASSETS/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/RECY WATER INFRASTRUCTURE $20,292.366 FIXED ASSETS SEWAGE COLLECTION FACil- $379.247,498 FIXED ASSETS/TREATMENT PLANT $341 675.108 FIXED ASSETS/VEHICLES $7 695 424 Net Property,Plant and Equipment $652,402,342 TOTAL ASSETS $728,055,805 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE+SALES TAX PAYABLE ($7,661) CURRENT LIABILITIES r ACCOUNTS PAYABLE ($521,722) CURRENT LIABILITIES;ACCRUED COMPENSATED ABS ($4,530,207) CURRENT LIABILITIES+ACCRUED WAGES PAYABLE ($1.198.082) CURRENT LIABILITIES+CAFETERIA PLAN PAYABLE (544,955) November 1, 2018 Regular Board Meeting Agenda Packet- Page 27 of 499 Page 16 of 37 Page 15 of 36 to) Cental Contra Costa Sanitary District w Balance Sheet Fund:001-RUNNING EXPENSE(O&M) September 2018 Fiscal Period 312019 Summarized by Account Report Generated on Oct 9 2018 4 08 08 PM CURRENT LIABILITIES/COMMUTER PLAN PAYABLE ($520) CURRENT LIABILITIES I MISC DEPOS'TS/LIABIL:TIES ($114,931) CURRENT LIABILITIES 7 OTHER PAYROLL WITHHOLDING ($8185) CURRENT LIABILITIES!REFUNDABLE DEPOSITS ($40,080) CURRENT LIABILITIES 1 RETIREMENT CONTRIB W/H (S1 666.154) CURRENT LIABILITIES!WORKERS COMP INS PAYABLE $323486 DUE TO I DUE TO S/C ($65602) DUE TO I DUE TO S/I ($779500) LIABILITIES-LONG TERM 1 DEFERRED INFLOWS•GASS 68 ($16 051 905) LIABILITIES-LONG TERM 7 NET PENSION LIAR-GASB 68 IS87 847.116) LIABILITIES-LONG TERM I POST EMP BENEFIT-PENS-7N $5 359 000 LIABILITIES/UNEARNED INTEREST (S65758) MEDICAL LIABILITIES!DELTA DENTAL $71 MEDICAL LIABILITIES I DISABILITY INS ($82) MEDICAL LIABILITIES+HEALTH NET ($1,3431 MEDICAL LIABILITIES I KAISER PERMANENTE $806 MEDICAL LIABILITIES I LIFE INS $28 MEDICAL LIABILITIES+OCCUPATIONAL HEALTH ($26) MEDICAL LIABILITIES(POST EMP BENEFIT-OPER ($408.7751 REIMBURSEMENT FEES ($68316) Total Liabilities ($107,737,529) Total Fund Equity FUND EQUITY.AVAILABLE FUND BALANCE ($38 409.231) FUND EQUITY:CAPITAL COST SHARING ($115 056 482) FUND EQUITY CONTRIBUTED SEWER ONES ($159 795,333) FUND EQUITY I EXPENDITURE SUMMARY S21657.968 FUND EQUITY/GENERAL FIXED ASSET GROUP ($252 415 331) FUND EQUITY/STATE 8 FED CAPITAL GRANT (575 301 279) YEAR TO DATE REVENUES 1 REVENUE SUMMARY ($998,589) Total Fund Equity ($620,318,276) TOTAL LIABILITIES AND FUND EQUITY ($728,055,805) November 1, 2018 Regular Board Meeting Agenda Packet- Page 28 of 499 Page 16 of 36 CENTRAL CONTRA COSTA SANITARY DISTRICT October 9, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS Or- FROM: AMAL LYON 4�2( SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending September 30,2018: YTD YTD Fav/(Unfav) S/C Revenues: Budgeted Actual Variance Explanation Lower Capacity Fees than budgeted thus far in the fiscal Total $ 1,876,743 $ 1,382,814 $ (493,929) year. FY YTD FY S/C Expenses: Budget* Actual Remaining % Spent Total 52,287,827 8,485,345 43,802,482 Includes 17/18 carry-over($6,968,827) November 1, 2018 Regular Board Meeting Agenda Packet- Page 29 of 499 Page 17 of 36 044'�Central Contra Costa Sanitary District Ptolecting public health and the evvirO1717701]t Revenue Report MTD Fund:002-SEWER CONSTRUCTION(Capital) September 2018 Fiscal Period 3/2019 Report Generated on Oct 9, 2018 4:10:20 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 00, $0 5o 00% $7,150,000 $7,150,000 0.0% Other $625.581 $607,995 -28 $1,876,743 $1,411,704 -24.8% $20,813,000 $19.401,296 6.8% Sewer Service Charges $0 $12,320 0.0io $0 ($28,889) 0.0% $27,926,268 $27955157 -0.1% Total Revenue $625,581 $620,315 -0.8% $1,876,743 $1,382,815 -26.3% 555,888,268 $54,506,453 2.5% November 1, 2018 Regular Board Meeting Agenda Packet- Page 30 of 499 Page 18 of 36 Sewer Fund (Capital) Spending FY 18-19 $10,000,000 $9,429,510 $9,000,000 $8,000,000 $7,000,000 $8,485,345 $6,000,000 $5,000,000 $3,996,336- $4,000,000 $3,000,000 $1,426,829 $3,404,835 $2,000,000 $1,000,000 $1,600,939 July August September Projected* Actua Projected* $ 1,426,829 $ 3,996,336 $ 9,429,510 Actual 71,600,939 3,404,835 8,485,345 *Projected Current year budget allocated by month based on historical spending in previous 2 years November 1, 2018 Regular Board Meeting Agenda Packet- Page 31 of 499 Page 19 of 36 PROGRAM/GM385L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2018 E PERIOD 3/2019 f B C(A-Bj D E F(C+D+E) G PROJECT TOTAL TOTAL FY 2018-19 BUDGET APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE CS Collection System $ 29,409,417 30,841,697 (1,432,280) 19,347,000 17,914,720 6,021,260! 11,893,476 i TYPE TP Treatment Plant 32,746,274 26,758,622 5,987,652 16,865,000 - 22,852,652 1,904,836 h 20,947,812 TYPE GI General Improvements 9,024,737 7,225,141 1,799,596 4,750,000 - 6,549,596 410,830 6,138,755 TYPE RW Recycled Water 2,382,894 1,769,035 613,859 2,857,000 _ 3,470,859 148,419 3,322,439 CIS Contingency - - - 1,500,000 - 1,500,000 1,500,000 AL_D RIGT $ 73,563,322 $ 66,594,495 $ 6,968,827 $ 45,319,000 $ $ 52,287,877 $ 8,485,345 $ 43,802,482 I N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 Sept 18 November 1, 2018 Regular Board Meeting Agenda Packet- Page 32 of 499 Page 20 of 36 PROGRAM/GM18SL4•Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING 9/30/2018 PERIOD 3/2019 A B C(A-B) D _ E F(C+D+E) 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) CARRYFORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE CS Collection System _ 1 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 6603North Jackson CAD 400,000 400,000 400,000 - 400,000 8249 CSO Dump Pad Modifications 60,000 60,000 60,000 3,750 56,250 *8412 PH Grayson Creek Trunk 15,100,000 15,061,359 38,641 38,641 16,315 11,316 8419 Collection System Planning LT 885,000 884,387 613 100,000 100,613 35,794 64,819 *8430 _Lafayette Sewer Renovation Phase 11 4,319,000 4,189,317 19,683 19,683_ 7,439 22,144 8433 S.Orinda Sewer Renovation Phase 6 1,962,127 3,066,717 (1,104,590). 2,758,873 1,654,283 1,031,608 622,675 i 8435 _WC Sewer Renovation Phase 12 _ _ 1,450,000 2,891,122 (1,441,122) 3,100,000 1,658,878 1,113,189 545,689 8436 Moraga/Crossroads PS Project __ 1,300,000 1,138,016 161,984 2,697,000 2,858,984 118,907 2,740,077 8441 CIPP Contract 17-20 300,000 80,247 219,753 100,000 _ 319,753 18,539 301,214 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 1 N.Onnda Sewer Renovation 636,000 768,680 (132,680) 3,731,000 _ 3,598,320 2,045,912 1,552,408 8446 Lafayette Sewer Renovation Phase 12 636,000 1,216,107 (580,107) 3,397,600 _ 2,817,493 1,380,801 1,436,692 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 36,800 _ 287,830 8449 Collection System Modeling Support __ 100,000 56,761 43,239 100,000 _ 143,239 12,387 _ 130,852 8450 _Development Sewerage Support 400,000 240,770 159,230 250,000 _ 409,230 50,650 _ 358,580 8451 C.S.Sewer Renovation 50,0 _ - 50,000 2,612,527 (2,000,000) 662,527_ 662,527 ***8452_Lafayette Sewer Ren.Ph.13 _ - 500,000 _ 500,000 59,113 440,887 *8453 Willows Sewer Repair 98,000 98,000 _ _ - **'8454 So.Onnda Sewer Ren Ph.7 _ - _ _ 500,000 500,000 15,529 _ 484,471 *"8455 W.C.Sewer Renov.Ph.13 _ _ _ 500,000 500,000 55,064 _ 444,936 "'8456 Danville Sewer Ren.Ph.3 - 500,000 500,000 9,463__ 490,537 8457 lRounding16 Pump Station Upgrades Ph.2 - 50,000 50,000 - 50,000 Total FY 2018-19 CS Amount $ 29,409,417 30,841,697 (1,432,280) 19,347,000 17,914,720 6,021,260 11,893,476 * Italic JProjects open but not in C18for 18/19 " Not in 18/19 Budget. New projects opened in August 2018. Funds transferred from DP8451 N:\Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 Sept 18 November 1, 2018 Regular Board Meeting Agenda Packet- Page 33 of 499 Page 21 of 36 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT _ _ _ ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2018 PERIOD 3/2019 A B C(A-B) D F 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 FYE 17-18) PYS(THRU FYE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPITP Treatment Plant - 7291 Pump&Blower Bldg.Seismic Upgrade _ 6,692,000 6,638,700 53,300 - 53,300_ 10,303 42,997 7292 Switchgear Refurbishment-Ph.2 770,000 433,911 336,089 200,000 _ 536,089 - 536,089 7304 -Instr&Controls PLC Upgrade 575,000 397,606 177,394 110,000 287,394 180 287,214 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 I 30,552 (60,469) 91,021+ 7322 Fire Protection System Ph.2 1,406,000 1,014,803 391,197 - i- - 391,197 99,125 _ 292,072 7326 Equipment Replacement FY 15-FY 24 1,166,000 748,217 417,783 250,000 ilii _ 667,783 128,655 _ 539,128 7327 Headwork's Screening Upgrade 8,144,000 7,845,455 298,545 76,000 374,545_ 101,018 273,527` 7328 Influent Pump Electrical improvements 100,000 757 99,243 510,000 - 609,243 18,439 590,804 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 - 2,666,056 347,267 2,318,789 7339 T.Plant Control System 1/0 Replacement - 470,000 605,231 (135,231) 900,000 764,769 31,105 733,664 7341 WC/Grayson Creek Levee Rehab 100,000 - 100,000 - 100,000 3,566 96,434 7348 _Solids Handling Facility Improvements 4,975,000 4,516,007 458,993 5,715,000 6,173,993 403,724 5,770,269 7349 Aeration&Energy Upgrade 300,000 35,539 264,461 1 1,200,000 - 1,464,461 76,685 1,387,776 i 7351 Mechanical&Concrete Renovation 1,300,000 1,254,155 45.845 3,000,000 - 3,045,845 253,384 2,792,461 7352 UV Disinfection Upgrades - - 500,000 - 500,000 2,824 497,176 7353 Outfall Improvements Ph.7 - 400,000 - - __ 400,000 7,164 _ 392,836 7354 -TP Security Improvements 87,000 2,995 84,005 50,000 i - 134,005' 1,575 _ 132,430 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 1,234 _ 261,478 7358 Innovation Bioenergy Demo 300,000 - 261,182 38,818 38,818 - _ 38,818 7359 Solids Conditioning Bldg.roof replacement 500,000 189,377310,623 r 800,000 1,110,623 326,922 _ 783,701 7360 Existing Plant Facility Drawing __ 100,000 83,040 16,960 100,000 _ 116,960 7,759 109,201 7362 POB Seismic Upgrades 400,000 - 135,591 264,409 1,100,000 _ 1,364,409 46,372 1,318,037 7363 Treatment Plant Planning 450,000 348,907 101,093 450,000 - 551,093 92,722 _ 458,371 7364 TP Safety Enhancement Ph.5 _ 100,000 - 100,000 - 100,000 Rounding (41- Total FY 2617-48 TP Amount $ 32,746,274 26,758,622 5,987,652 16,865,000 22,852,652 1,904,836 20,947,812 'Italic Projects open but not in OB for 18119 N:\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 1819 Sept 18 November 1, 2018 Regular Board Meeting Agenda Packet- Page 34 of 499 Page 22 of 36 PROGRAM/GM185L4-Modified in Excel _ CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2018 PERIOD 3/2019 EW A B C(A-B) D E F(C+D+E) G H If-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) CARRYFORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 E Gj1 Gnrieia1 Improvements; 8207 General Security and Access $ 194,616 121,661 72,955 500,000 - 572,955 8,713 _ 564,242 8230 Capital Legal Services 158,665 132,070 26,595 _ 20,000 - 46,595 (770) 47,365 8236 District Easements 208,047 164,616 43,431 50,000 93,431 22,138 71,293 8238 Asset Management 2,969,185 2,790,236 178,949 400,000 578,949 77,711 501,238 8240 IT Development _ _ 2,188,794 2,187,431 1,363 1,750,000 1,751,363 25,041 1,726,322 8243 ]Server Room Relocation 955,430 515,656 439,774 880,000 - 1,319,774 132,563 _ 1,187,211_ 8247 Property&Building Improvements 400,000 _ 178,767 221,233 300,000 - 521,233 95,642 425,591 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 14,830{_ 270,425 8517 Vehicle Replacement Program 1,199,000 603,959 595,041 650,000 - 1,245,041 34,964 1,210,077 9999 Capital Project Clearing(Accounting Use Only)" _ _ - - _ 00 __ (60,000) 60,000 f :60,000 {2) 60,002- Rounding 0,002 Rounding Total FY 2017-18 GI Amount $ 9;024,737 , 7,225,111 1,799,596 4,750]000 6;549;596 410,830 6,138,755 i I N;\Accounting\GMTEMPI\Financials and Closing\2019 Financials\Capital Project report-FY 18 19 Sept 18 November 1, 2018 Regular Board Meeting Agenda Packet- Page 35 of 499 Page 23 of 36 PROGRAM/GM1851.4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT I ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 9/30/2018 E PERIOD NTING) A B CIA-B) D F(C+U4E) 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 RW Recycled Water - 7306 Zone 1 Recycled Water _ 497,894 484,984 12,910 _ 35,000 _ 47,910 2,164 _ _ 45,746 7346 Surge Analysis 16-17 155,000 3,125 — _151,875 50,000 _ 201,875 29,177 172,698 7361 Filter Plant Improvments 330,000 162,293 —167,707 2,457,000 2,624,707 64,448 2,560,259 7365 Recycle Water Clearwell Repairs 1,400,000 1,118,633 _281,367 300,000 _ 581,367 52,630 528,737 7366 �ReW Distribution System Renov.Program - 15,000 — 15,000 15,000 Rounding —F (1)— Total FY 201647 RW Amount 7,382,894 - 1,769,035 613,859 2,857,000 - 3,470,859 :148,419 3;323,439 9990 CONTINGENCY-ALL PROGRAMS 1,500,000 1,500,000 1,500,000 GRAN-DTOTAL $ 73,563,322 66,594,495 6,968,827 45,319,000 52,287,827 8,485,345 43,802,482 N:\Accounting\GMTEMP1\Financials and Closing\2019 Financials\Capital Project report FY 18 19 Sept 18 November 1, 2018 Regular Board Meeting Agenda Packet- Page 36 of 499 Page 24 of 36 FY 18-19 CAPITAL BUDGET TRANSFERS PERIOD ENDING:09/30/18 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 November 1, 2018 Regular Board Meeting Agenda Packet- Page 37 of 499 Page 25 of 36 O&M PROJECTS-EXPENDITURE LIST ACCOUNTING PERIOD ENDING 09/30/18 PERIOD 03/2019 OM043-Naval Weapons Station Prior years FeexpenExpenditure type throughl293Jul.'18 Aug.'18 Sept.'19 Oct.'16 Nov-'18 Dec.'18 Jan.'19 Feb.'19 Mar.-19 Apr.'19 May'19 Jun.'19 2018-19 YTDSalary&Benefits $ 17,293 $ $ $ $ $ $ $ $ $ $ $ $ $ Technical Services $ 75,169 75,169 OM080 -CoCo Farm(Kiewit Future Farm Proposal) Prior years Project expended Expenditure type i 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 $ 206,827 $ 1,444 $ 225 $ $ $ $ $ $ $ $ $ $ $ 1,670 $ 208,497 Other Charges $ 74,996 - - Total _ $. _ _ �25' _ $ 74,996 II $ $.--- 0 OM083 - Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 17-18 1 Jul.'18 Aug.'18 Sept-'18 Oct.'16 Nov.'19 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 $ 2,411 $ $ $ $ $ $ $ $ $ $ 6,697 $ 30,345 other Charges $ - _ $ $ TIU I3i648 1$ W4 '$ 3i5A0 $ Z-04 _— -_ - $ - - $ 1. 6.697 $ 96;845 N\Accounting\GMTEMPl\Financials and Closin 2019 Financials\O&M Projects Activity YTD 18 19 November 1, 2018 Regular Board Meeting Agenda Packet- Page 38 of 499 Page 26 of 36 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS SEPTEMBER,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) 7,500,000 10,500,000 (3,000,000) 7,500,000 7,521,128 23.08% 16,163.01 44,640.33 60,803.34 930 Chevron Comm Paper 06/08/18 09/06/18 0 2.05 4,974,500 5,000,000 (5,000,000) 0 0 0.00% 1,416.67 17,566.66 18,983.33 931 GE Comm Paper 06/08118 09106/18 0 2.23 4,972,250 5,000,000 (5,000,000) 0 0 0.00% 1,541.67 19,116.66 20,658.33 932 US Gov't Agency Dscnt 06/08/18 12/05/18 66 2.09 4,949,000 5,000,000 5,000,000 4,980,300 15.38% 8,500.00 17,566.66 26,066.66 933 US Gov't Agency Dscnt 06108/18 05128119 240 2.32 4,956,560 5,000,000 5,000,000 4,963,150 15.38% 3,660.70 7,565.44 11,226.14 934 General Electric Comm Paper 08/31/18 12/03/18 64 2.24 1,988,354 2,000,000 2,000,000 1,991,457 6.15% 2,840.38 94.68 2,935.06 935 US Gov't Treasury Bill 08131/18 02/28/19 150 2.56 3,955,756 4,000,000 4,000,000 3,962,000 12.31% 7,333.33 244.44 7,577.77 936 Toyota Motor CP 09106/18 03/04119 155 2.43 3,952,267 0 4,000,000 4,000,000 3,957,110 12.31% 6,666.67 0.00 6,666.67 937 FHLB Fed Agency 09106/18 03106119 157 2.30 4,943,689 0 5,000,000 5,000,000 5,000,000 15.38% 7,777.78 0.00 7,777.78 (13,000,000) (4) 42,192,375 36.500,000 9,000.000 32.500.000 32,375,145 100.00% 55,900.21 106,794.87 162,695.08 (3) (5) 0.00 55,900.21 106,794.87 162,695.08 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of September 2018 was 2.07%. (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 2.245%. (4) The market value of the portfolio on September 30,2018 was$32,375,145. 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. November 1, 2018 Regular Board Meeting Agenda Packet- Page 39 of 499 Page 28 of 37 Page 27 of 36 ' Central Contra Costa Sanitary District Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) September 2018 Fiscal Period 312019 Summarized by Account Report Generated on Oct 9 2018 4 08 O8 PM TOTALASSETS Current Assets CAD RECEIVABLE:AVAD-ALHAMBRA VLY AR - $946454 CASH ACCOUNTS I CASH $1799344 CASH ACCOUNTS+TEMPORARY INVESTMENTS S32 500 000 DUE FROM DUE FROM DEBT FUND S3 281 476 DUE FROM DUE FROM RIE $65602 RECEIVABLE ACCOUNTS I ACCOUNTS RECEIVABLE $69793 RECEIVABLE ACCOUNTS I ACCRUED INTEREST A/R $60803 RECEIVABLE ACCOUNTS I CAD RECEIVABLE $152781 Current Assets $38,886,253 Net Property,Plant and Equipment F•XED ASSETS-C 1 P :CONSTRUCTION N PROGRESS $8 485 32:: Net Property,Plant and Equipment $8,485328 TOTAL ASSETS $47,371,581 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE'SALES TAX PAYABLE I$2 453) CURRENT LIABILITIES ACCOUNTS PAYABLE 4$773431) CURRENT LIABILITIES PROJECT RETENTION PAYABLE S51 209.984) CURRENT UAMLIT�ES'REFUNDABLE CONST BONDS (5711 111) DUE TO�DUE TO DEBT FUND ($64.881) DUE TO I DUE TO RIE ($2.037.804) LIABILITIES:UNEARNED INTEREST 55182.801) Total Liabilities ($4,982,465) Total Fund Equity EXPENDITURE SUMMARY TRANSFER TO CIP ($84853281 FUND EQUITY;AVAILABLE FUND BALANCE (541,006.302) FUND EQUITY•EXPENDITURE SUMMARY $8 485 328 YEAR TO DATE REVENUES;REVENUE SUMMARY ($1 382 8151 Total Fund Equity ($42,389,116) TOTAL LIABILITIES AND FUND EQUITY ($47,371,581) November 1, 2018 Regular Board Meeting Agenda Packet- Page 40 of 499 Page 28 of 36 AVI ' Central Contra Costa Sanitary District Protecting public hoWth and the environment Revenue Report MTD Fund:003-SELF-INSURANCE September 2018 Fiscal Period 3/2019 Report Generated on Oct 9. 2018 4.10 20 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $9.645 $12,250 270% $808,435 $813.668 06% $960.250 $146.582 84.7% Total Revenue $9,645 $12,260 27.0% $808,435 5813,668 0.6% $960,260 $146,682 84.7% November 1, 2018 Regular Board Meeting Agenda Packet- Page 41 of 499 Page 29 of 36 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 003-SELF-INSURANCE September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4:14,08 PM $30000 IA Period Budget $800.000 0 YTD Budget Period Actual © YTD Actual $25000 $600.000 $20.000 $15000 $400,000 $10,000 $200,000 $5,000 $0 $o _.. Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $29.540 $23,576 $5,964 $658,620 $601,260 $57,360 Totals $29,540 $23,576 $5,964 $658,620 $601,260 $57,360 November 1, 2018 Regular Board Meeting Agenda Packet- Page 42 of 499 Page 30 of 36 Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 003-SELF-INSURANCE September 2018 Fiscal Period 03/2019 Report Generated on Oct 9,2018 4:14 08 PM Department: PeriodCategory Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance Annual % Budget INSURANCE&OTHER EXP $791 $3,973 ($3,182) -402.2% $572,373 $581,657 ($9,284) -1.6% $579,500 1004% GENERAL&AUTO LIABILITY $28,749 $19,603 $9,146 31.8% $86,247 $19,603 $66,644 77.3% $345,000 5.7% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 $0 $0 0.0% $0 00% Total Expenses $29,540 $23,576 $5,964 20.2% $658,620 $601.260 $57,360 8.7% $924,500 65.(rA Color Key: 0 to 10%over budget n 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 43 of 499 Page 31 of 36 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS SEPTEMBER,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 10199- -- 1 (1) 7,200,000 7,200,000 7,200,000 7,220,283 100.00% 12,249.86 21,926.47 34,176.33 (3) 7,200,000 7,200,000 0 7,200,000 7,220,283 100.00% 12,249.86 21,926.47 34,176.33 (2) 0.00 0.00 0.00 12,249.86 21,926.47 34,176.33 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of September,2018 was 2.07%. (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 2.070%. (4) The market value of the portfolio on September 30,2018 was$7,220,283. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. November 1, 2018 Regular Board Meeting Agenda Packet- Page 44 of 499 Page 33 of 37 Page 32 of 36 ).-Central Contra Costa Sanitary DWct Balance Sheet Fund:003-SELF-INSURANCE September 2018 Fiscal Period 312019 Summarized by Account Report Generated on Oct 9 2018 4 08 08 PM TOTALASSETS Current Assets CASH ACCOUNTS;CASH $140,510 CASH ACCOUNTS:TEMPORARY INVESTMENTS $7.200,000 DUE FROM!DUE FROM R/E $779500 RECEIVABLE ACCOUNTS'ACCRUED INTEREST AIR $34.176 Current Assets $8,154,186 TOTAL ASSETS $8,154,186 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABIL TIES ACCOUNTS PAYABLE $0 CURRENT LIABILITIES:GASB70 ACTUARIAL RESERVE 15882 2301 DUE TO DUE TO RIE r5779 5CC, Total Liabilities ($1,661,730) Total Fund Equity FUND EQUITY!EMPLOYMENTIPOLLUTION RISK ($5 000 OOOI FUND EQUITY r EXPENDITURE SUMMARY $601 260 FUND EQUITY;INS PREMS.'CLAIMS/LAWSU ITS (51 280 047) YEAR TO DATE REVENUES,REVENUE SUMMARY (5813 668 Total Fund Equity ($6,492,456) TOTAL LIABILITIES AND FUND EQUITY ($8,154,186) November 1, 2018 Regular Board Meeting Agenda Packet- Page 45 of 499 Page 33 of 36 ' Central Contra Costa Sanitary District Revenue Report MTD Fund: 004-DEBT SERVICE September 2018 Fiscal Period 3/2019 Report Generated on Oct 9, 2018 4:10:20 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $0 $0 0 0' $( $0 001/1, $3,611,037 $3.611,037 0 0 „ Total Revenue so 50 0.0% so $0 0.0% $3,611.037 $3.611,037 0.0'x( November 1, 2018 Regular Board Meeting Agenda Packet- Page 46 of 499 Page 34 of 36 01,`. Central Contra Costa Sanitary District Profectim,public health and the envirounicni Expense Report-By Department MTD Fund: 004-DEBT SERVICE September 2018 Fiscal Period 0312019 Report Generated on Oct 9, 2018 4.14.08 PM $1 Q Period Budget $250000 YTD Budget Q Period Actual ❑ YTD Actual $200,000 �C $150,000 50 $100,000 ($0) $50,000 so Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $202,284 $202,265 $19 Totals $0 $0 $0 $202,284 $202,265 $19 November 1, 2018 Regular Board Meeting Agenda Packet- Page 47 of 499 Page 35 of 36 ' Central Contra Costa Sanitary District Expense Report- By Department MTD Fund: 004-DEBT SERVICE September 2018 Fiscal Period 03/2019 Report Generated on Oct 9, 2018 4:14 08 PM Department: PeriodCategory Budget Period Actual Period Variance YTD BU.get YTD Actual YTD Variance Annual % Budget INTEREST EXPENSE $0 $0 $0 0.0% $202,284 $202,265 $19 0.0% $1,135,780 17.8% Total Expenses $0 $0 $0 0.0% $202,284 $202,265 $19 0.0% $1,135.780 17.8% Total Expenses $6,937,077 $6,692,542 $244,535 3.5% $23,990,462 $22,461,493 $1,528,969 6.4% $91,780,736 24.5% Color Key_ 0 to 10%over budget n 10%over budget November 1, 2018 Regular Board Meeting Agenda Packet- Page 48 of 499 Page 37 of 37 Page 36 of 36 ,J11L0' Central Contra Costa Sanitary District Balance Sheet Fund:004-DEBT SERVICE September 2018 Fiscal Period 3/2019 Summarized by Account Report Generated on Oct 9,2018 4 08 08 PM TOTAL ASSETS Current Assets DUE FROM r DUE FROM SiC $64.861 L T DEBT ACCOUNTING I DEPOSIT WrrRUSTEE-RESERVE $4 856 450 RECEIVABLE ACCOUNTS ACCRUED INTEREST AIR $99.384 Current Assets $5,020,715 TOTAL ASSETS $5,020,715 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities DUE TO/DUE TO S/C ($3281 476) L T DEBT ACCOUNTING I BOND ACR INTEREST PAYABLE s0 L T DEBT ACCOUNTING l BONDS PAYABLE (526 615 000) Total Liabilities ($29,896,476) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $24 673 496 FUND EQUITY I EXPENDITURE SUMMARY $202265 Total Fund Equity $24,875,761 TOTAL LIABILITIES AND FUND EQUITY ($5,020,715) November 1, 2018 Regular Board Meeting Agenda Packet- Page 49 of 499