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Home My WebLink About05. Receive October 2018 Financial Statements and Investment Reports Page 1 of 37 Item 5. CENTRALSAN CENTRAL CONTRA COSTA SANITARY DISTRICT December 6, 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 OCTOBER 2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. Spending as a percentage of budget is running at roughly the same pace as in the prior fiscal year. Operations & Maintenance (O&M) underspend is at$2.16 million year to date (YTD)this year, and was $2.13 million YTD in the prior fiscal year with the same overall O&M budget of $89.7 million. Capital spending is at 25.4% of the approved budget through October this year, slightly ahead of the 22.4% spending of the approved budget through October last year. There were questions raised at the October 23, 2018 Finance Committee meeting about certain O&M spending variances YTD through September. Per the meeting minutes: Member Pilecki asked if the larger budget variances on page 8 of the report regarding the Collection System Operations (CSO) were the result of timing issues or unexpected expenditures. Ms. Sasaki and Mr. Leiber said they will look into the variances and report back to the Committee. YTD Variance Capitalized Admin Overhead 4,685 53.4% Repairs & Maintenance (48,882) 18.1% Outside Services (11,804) -79.1% Materials & Supplies 26,925 15.6% Capitalized Admin Overhead is a result of charging time to projects at an increased pace versus the budget, which allocates an even percentage to each month throughout the year. Further, very little time is budgeted to capital work in CSO. The small budget leaves it more susceptible to larger variance amounts when expressed as a percentage. December 6, 2018 Regular Board Meeting Agenda Packet- Page 19 of 202 Page 2 of 37 For Repairs and Maintenance - CSO incurred more expenses for CCTV Project than was allocated for the 1 It quarter. Through this contract approximately 150 miles are televised per year. Additional footage was taken in the 1 It quarter to make up for the slower than expected progress in the last quarter of FY 2017-18. With that being said, 150 miles will be televised this fiscal year. For Outside Services -The cost for Central San's membership in the Underground Service Alert was higher than budgeted. The actual cost was $19,500 versus the budgeted amount of$9,000. The reason for the increase in the cost was due to a significant increase in the number of tickets (7,016 in 2016 versus 25,133 in 2017) and the discontinuation of a program, referred to as the Parity Plan, where PG&E paid a portion of small utility companies ticket fees. For Materials and Supplies - Contra Costa County Public works was way behind in billing. Actual YTD numbers include payments for March, May and June from last fiscal year, in addition to FY 2018-19 bills. Stratedc Plan Tie-In GOAL THREE:Be a Fiscally Sound and Effective Water Sector Utility Strategy 2- Manage costs ATTACHMENTS: 1. October 2018 Financial Statements and Investment Reports December 6, 2018 Regular Board Meeting Agenda Packet- Page 20 of 202 Page 1 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT November 7, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS (fir FROM: AMAL LYON ax-1, . SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending October,2018: YTD YTD Fav/(Unfav) O&M Revenues: Budgeted Actual Variance Explanation Total $ 2,541,720 $ 2,833,654 $ 291,934 Interest income for Pension trust account not budgeted for. O&M Expenses: Expenses are typically lower in the beginning of the year. Some positions Total Labor Charges $ 17,479,608 $ 16,840,617 $ 638,991 budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 465,555 351,232 114,323 Chemicals are purchased as needed but budgeted for evenly. Utilities 1,121,959 1,086,676 35,283 No significant variances. Repairs& Maintenance 1,736,445 1,404,479 331,966 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional&Legal Services 260,738 124,414 136,324 Due to delay in legal invoices. Outside Services 1,147,014 591,412 555,602 Mostly due to lower Technical Services than budgeted thus far in the year. Materials&Supplies 675,568 650,743 24,825 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Other Expenses 1,090,607 833,638 256,969 BACWA expense lower than budget by$154k. However,additional BACWA expense may be incurred later in the fiscal year for Nutrient Studies. All Other 6,251,690 6,180,872 70,818 Minor variances for multiple account categories. Total $30,229,184 $28,064,083 $2,165,101 December 6, 2018 Regular Board Meeting Agenda Packet- Page 21 of 202 Page 2 of 35 jorM' Central Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 4/2019 Report Generated on Nov 7, 2018 9:33:22 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0.0% $14,800,000 $14,800,000 0.0% HHW $8,000 $15,252 90.7% $32,000 $35,276 10.2% $929,000 $893,724 3.8% Other $376,664 $544,498 44.6% $1,296,556 $1,592,437 22.8% $4,123,000 $2,530,563 38.6% Sewer Service Charges $1,215,416 $1,275,316 4.9% $1,213,164 $1,205,941 -0.6% $67,073,732 $65,867,791 1.8% Total Revenue $1,600,080 $1,835,066 14.7% $2,541,720 $2,833,654 11.5% $86,925,732 $84,092,078 3.3% Page 3 of 35 ACV ts entral Contra Costa Sanitary District Protecting public health and the environment Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:34:56 AM $35,000,000.00 Budget Actual $30,000,000.00 $30,229,184 $28,064,083 $25,000,000.00 1 $20,000,000.00 1,657,968 $16,22 $15,000,000.00- ,989,002 $10,000,000.00 $8,838,2 $8,238,746 $5,000,000.00 $0.00 Jul(1)2018 Aug(2)2018 Sep(3)2018 Oct(4)2018 Fiscal Periods Page 4 of 35 AwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - District Summary MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:34:56 AM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,964,217 $2,785,363 $178,854 6.0% $11,856,868 $11,310,285 $546,583 4.6% $35,571,037 31.8% EMPLOYEE BENEFITS $1,737,321 $1,602,005 $135,316 7.8% $6,949,284 $6,699,419 $249,865 3.6% $20,993,695 31.9% CAPITALIZED ADM OVERHEAD ($331,636) ($305,183) ($26,453) 8.0% ($1,326,544) ($1,169,085) ($157,459) 11.9% ($3,979,723) 29.4% DIRECTOR FEES&EXPENSES $14,041 $11,854 $2,187 15.6% $56,164 $51,697 $4,467 8.0% $168,494 30.7% CHEMICALS $121,547 $71,246 $50,301 41.4% $465,555 $351,232 $114,323 24.6% $1,459,000 24.1% UTILITIES $345,206 $362,977 ($17,771) -5.1% $1,121,959 $1,086,676 $35,283 3.1% $4,142,550 26.2% REPAIRS&MAINTENANCE $447,431 $290,903 $156,528 35.0% $1,736,445 $1,404,479 $331,966 19.1% $5,414,644 25.9% HAULING&DISPOSAL $53,867 $26,591 $27,276 50.6% $265,468 $195,156 $70,312 26.5% $1,126,475 17.3% PROFESSIONAL&LEGAL SERV $49,435 $30,224 $19,211 38.9% $260,738 $124,414 $136,324 52.3% $845,300 14.7% OUTSIDE SERVICES $345,418 $225,409 $120,009 34.7% $1,147,014 $591,412 $555,602 48.4% $3,510,822 16.8% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $175,642 $168,058 $7,584 4.3% $675,568 $650,743 $24,825 3.7% $2,108,126 30.9% OTHER EXPENSES $283,781 $268,526 $15,255 5.4% $1,090,607 $833,638 $256,969 23.6% $2,777,258 30.0% UNFUNDED LIABILITIES $893,356 $868,141 $25,215 2.8% $5,150,558 $5,154,518 ($3,960) -0.1% $14,803,278 34.8% Total Expenses $7,099,626 $6,406,115 $693,511 9.8% $30,229,184 $28,064,083 $2,165,101 7.2% $89,720,456 31.3% Color Key: 0 to 10%over budget > 10%over budget M Page 5 of 35 ACV Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE (O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM $2,500,000 ❑Period Budget $10,000,000 ❑YTD Budget ❑Period Actual ❑ YTD Actual $2,000,000 $8,000,000 $1,500,000 $6,000,000 $1,000,000 $4,000,000 $500,000 $2,000,000 $0 � $0 W LU G° <1°�Q ��°e Q J�Q s��Gy°�`�p� Po��c``s��°��` ��c°,\Q� °PDQy°�, Po� Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,919,665 $1,559,245 $360,420 $9,808,905 $8,789,770 $1,019,135 ENGINEERING $1,354,739 $1,227,404 $127,335 $5,905,551 $5,420,512 $485,039 COLLECTION SYSTEM OPS. $1,163,280 $1,031,771 $131,509 $4,537,621 $4,416,628 $120,993 PLANT OPERATIONS $2,288,025 $2,267,316 $20,709 $8,552,971 $8,227,314 $325,657 PUMP STATIONS $244,538 $226,625 $17,913 $919,286 $862,418 $56,868 RECYCLED WATER $129,379 $93,755 $35,624 $504,850 $347,441 $157,409 $0 $0 $0 $0 $0 $0 Totals $7,099,626 $6,406,115 $693,511 $30,229,184 $28,064,083 $2,165,101 Page 6 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: ADMINISTRATION w-7w Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual Budget SALARIES&WAGES $611,365 $519,483 $91,882 15.0% $2,445,460 $2,174,129 $271,331 11.1% $7,336,515 29.6% EMPLOYEE BENEFITS $703,688 $584,227 $119,461 17.0% $2,814,752 $2,534,793 $279,959 9.9% $8,588,771 29.5% CAPITALIZED ADM OVERHEAD ($4,147) ($3,136) ($1,011) 24.4% ($16,588) ($11,765) ($4,823) 29.1% ($49,764) 23.6% DIRECTOR FEES&EXPENSES $14,041 $11,854 $2,187 15.6% $56,164 $51,697 $4,467 8.0% $168,494 30.7% UTILITIES $10,816 $12,156 ($1,340) -12.4% $43,264 $33,829 $9,435 21.8% $129,800 26.1% REPAIRS&MAINTENANCE $90,592 $25,841 $64,751 71.5% $407,588 $320,973 $86,615 21.3% $1,132,390 28.3% PROFESSIONAL&LEGAL SERV $33,105 $30,224 $2,881 8.7% $195,418 $129,985 $65,433 33.5% $649,300 20.0% OUTSIDE SERVICES $188,355 $149,921 $38,434 20.4% $537,254 $330,467 $206,787 38.5% $1,647,300 20.1% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $16,329 $10,472 $5,857 35.9% $65,316 $34,677 $30,639 46.9% $196,025 17.7% OTHER EXPENSES $79,152 $55,044 $24,108 30.5% $198,167 $158,450 $39,717 20.0% $960,040 16.5% UNFUNDED LIABILITIES $176,369 $163,159 $13,210 7.5% $2,282,610 $2,253,037 $29,573 1.3% $6,199,286 36.3% ADMINISTRATION Total Expenses $1,919,665 $1,559,245 $360,420 18.8% $9,808,905 $8,789,770 $1,019,135 10.4% $27,737,657 31.7% Color Key: 0 to 10%over budget > 10%over budget M Page 7 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: ENGINEERING Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $833,166 $786,407 $46,759 5.6% $3,332,664 $3,266,689 $65,975 2.0% $9,998,042 32.7% EMPLOYEE BENEFITS $329,253 $321,706 $7,547 2.3% $1,317,012 $1,363,025 ($46,013) -3.5% $3,951,391 34.5% CAPITALIZED ADM OVERHEAD ($296,790) ($283,854) ($12,936) 4.4% ($1,187,160) ($1,069,014) ($118,146) 10.0% ($3,561,499) 30.0% UTILITIES $14,432 $14,629 ($197) -1.4% $57,728 $56,503 $1,225 2.1% $173,200 32.6% REPAIRS&MAINTENANCE $14,281 $4,549 $9,732 68.1% $57,124 $24,236 $32,888 57.6% $171,400 14.1% HAULING&DISPOSAL $4,867 $6,703 ($1,836) -37.7% $69,468 $66,012 $3,456 5.0% $538,425 12.3% PROFESSIONAL&LEGAL SERV $14,248 $0 $14,248 100.0% $56,992 ($5,571) $62,563 109.8% $171,000 -3.3% OUTSIDE SERVICES $107,623 $62,948 $44,675 41.5% $424,666 $169,205 $255,461 60.2% $1,270,142 13.3% MATERIALS&SUPPLIES $32,915 $20,683 $12,232 37.2% $131,660 $77,963 $53,697 40.8% $395,050 19.7% OTHER EXPENSES $37,294 $39,626 ($2,332) -6.3% $591,597 $401,788 $189,809 32.1% $764,812 52.5% UNFUNDED LIABILITIES $263,450 $254,008 $9,442 3.6% $1,053,800 $1,069,676 ($15,876) -1.5% $3,161,443 33.8% ENGINEERING Total Expenses $1,354,739 $1,227,404 $127,335 9.4% $5,905,551 $5,420,512 $485,039 8.2% $17,033,406 31.8% Color Key: 0 to 10%over budget > 10%over budget M Page 8 of 35 ' Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: COLLECTION SYSTEM OPS. Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $522,693 $525,520 ($2,827) -0.5% $2,090,772 $2,038,901 $51,871 2.5% $6,272,384 32.5% EMPLOYEE BENEFITS $255,254 $256,379 ($1,125) -0.4% $1,021,016 $1,016,443 $4,573 0.4% $3,063,394 33.2% CAPITALIZED ADM OVERHEAD ($2,676) ($4,585) $1,909 -71.4% ($10,704) ($17,298) $6,594 = ($32,120) 53.9% UTILITIES $12,115 $6,244 $5,871 48.5% $48,460 $45,420 $3,040 6.3% $145,400 31.2% REPAIRS&MAINTENANCE $122,873 $20,092 $102,781 83.6% $392,993 $339,093 $53,900 13.7% $1,474,504 23.0% HAULING&DISPOSAL $10,916 $20 $10,896 99.8% $43,664 $21,721 $21,943 50.3% $131,000 16.6% PROFESSIONAL&LEGAL SERV $625 $0 $625 100.0% $2,500 $0 $2,500 100.0% $7,500 0.0% OUTSIDE SERVICES $4,972 ($2,293) $7,265 146.1% $19,888 $24,427 ($4,539) ® $59,680 40.9% MATERIALS&SUPPLIES $63,074 $60,650 $2,424 3.8% $235,296 $259,797 ($24,501) 1 '. $756,951 34.3% OTHER EXPENSES $11,529 $8,785 $2,744 23.8% $46,116 $39,004 $7,112 15.4% $138,445 28.2% UNFUNDED LIABILITIES $161,905 $160,959 $946 0.6% $647,620 $649,120 ($1,500) -0.2% $1,942,922 33.4% COLLECTION SYSTEM OPS.Total $1,163,280 $1,031,771 $131,509 11.3% $4,537,621 $4,416,628 $120,993 2.7% $13,960,060 31.6% Expenses Color Key: 0 to 10%over budget > 10%over budget Page 9 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: PLANT OPERATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $869,326 $837,627 $31,699 3.6% $3,477,304 $3,347,806 $129,498 3.7% $10,432,017 32.1% EMPLOYEE BENEFITS $380,506 $378,740 $1,766 0.5% $1,522,024 $1,535,501 ($13,477) -0.9% $4,566,639 33.6% CAPITALIZED ADM OVERHEAD ($28,023) ($13,607) ($14,416) 51.4% ($112,092) ($71,007) ($41,085) 36.7% ($336,340) 21.1% CHEMICALS $93,715 $44,683 $49,032 52.3% $375,060 $258,658 $116,402 31.0% $1,125,000 23.0% UTILITIES $250,215 $276,685 ($26,470) -10.6% $780,028 $783,575 ($3,547) -0.5% $3,002,600 26.1% REPAIRS&MAINTENANCE $186,609 $223,501 ($36,892) -19.8% $746,436 $652,449 $93,987 12.6% $2,239,400 29.1% HAULING&DISPOSAL $37,351 $18,953 $18,399 49.3% $149,404 $104,009 $45,395 30.4% $448,250 23.2% PROFESSIONAL&LEGAL SERV $291 $0 $291 100.0% $1,164 $0 $1,164 100.0% $3,500 0.0% OUTSIDE SERVICES $19,912 $8,333 $11,579 58.2% $79,648 $50,435 $29,213 36.7% $239,000 21.1% MATERIALS&SUPPLIES $58,871 $65,647 ($6,776) -11.5% $225,484 $262,832 ($37,348) = $706,600 37.2% OTHER EXPENSES $150,033 $163,147 ($13,114) -8.7% $231,635 $226,577 $5,058 2.2% $844,615 26.8% UNFUNDED LIABILITIES $269,219 $263,609 $5,610 2.1% $1,076,876 $1,076,478 $398 0.0% $3,230,674 33.3% PLANT OPERATIONS Total Expenses $2,288,025 $2,267,316 $20,709 0.9% $8,552,971 $8,227,314 $325,657 3.8% $26,501,955 31.0% Color Key: 0 to 10%over budget > 10%over budget M Page 10 of 35 j&V ts entral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: PUMP STATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $80,539 $79,248 $1,291 1.6% $322,156 $328,335 ($6,179) -1.9% $966,479 34.0% EMPLOYEE BENEFITS $33,186 $35,963 ($2,777) -8.4% $132,744 $144,600 ($11,856) -8.9% $398,256 36.3% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $20,833 $14,085 $6,748 32.4% $62,499 $58,396 $4,103 6.6% $250,000 23.4% UTILITIES $43,045 $48,266 ($5,221) -12.1% $134,147 $145,997 ($11,850) -8.8% $516,550 28.3% REPAIRS&MAINTENANCE $30,661 $16,920 $13,741 44.8% $122,644 $56,784 $65,860 53.7% $367,950 15.4% HAULING&DISPOSAL $733 $916 ($183) -24.9% $2,932 $3,414 ($482) = $8,800 38.8% OUTSIDE SERVICES $6,683 ($1,605) $8,288 124.0% $26,732 $4,005 $22,727 85.0% $80,200 5.0% MATERIALS&SUPPLIES $3,466 $6,367 ($2,901) -83.7% $13,864 $9,726 $4,138 29.8% $41,600 23.4% OTHER EXPENSES $2,979 $60 $2,919 98.0% $11,916 $4,955 $6,961 58.4% $35,796 13.8% UNFUNDED LIABILITIES $22,413 $26,406 ($3,993) -17.8% $89,652 $106,207 ($16,555) = $268,953 39.5% PUMP STATIONS Total Expenses $244,538 $226,625 $17,913 7.3% $919,286 $862,418 $56,868 6.2% $2,934,584 29.4% Color Key: 0 to 10%over budget > 10%over budget M Page 11 of 35 ' Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 001 - RUNNING EXPENSE(O&M) October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: RECYCLED WATER Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $47,128 $37,078 $10,050 21.3% $188,512 $154,425 $34,087 18.1% $565,600 27.3% EMPLOYEE BENEFITS $35,434 $24,990 $10,444 29.5% $141,736 $105,057 $36,679 25.9% $425,244 24.7% CHEMICALS $6,999 $12,479 ($5,480) -78.3% $27,996 $34,179 ($6,183) = $84,000 40.7% UTILITIES $14,583 $4,998 $9,585 65.7% $58,332 $21,351 $36,981 63.4% $175,000 12.2% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $9,660 $10,944 ($1,284) = $29,000 37.7% PROFESSIONAL&LEGAL SERV $1,166 $0 $1,166 100.0% $4,664 $0 $4,664 100.0% $14,000 0.0% OUTSIDE SERVICES $17,873 $8,105 $9,768 54.7% $58,826 $12,874 $45,953 78.1% $214,500 6.0% MATERIALS&SUPPLIES $987 $4,240 ($3,253) -329.6% $3,948 $5,749 ($1,801) = $11,900 48.3% OTHER EXPENSES $2,794 $1,864 $930 33.3% $11,176 $2,863 $8,313 74.4% $33,550 8.5% RECYCLED WATER Total Expenses $129,379 $93,755 $35,624 27.5% $504,850 $347,441 $157,409 31.2% $1,552,794 22.4% Color Key: 0 to 10%over budget > 10%over budget M Page 12 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT RUNNING EXPENSE FUND TEMPORARY INVESTMENTS OCTOBER,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 10/99- ------- 1 (1) 7,000,000 13,000,000 (6,000,000) 7,000,000 7,017,193 41.18% 21,106.85 95,028.38 116,135.23 RE05 US Gov't FHLMC 08/31/18 03/04/19 123 2.266% 4,943,215 5,000,000 5,000,000 5,000,000 29.41% 9,515.28 9,515.27 19,030.55 RE06 US Gov't FHLB 08/31/18 12/04/18 33 2.120% 4,972,556 5,000,000 5,000,000 5,000,000 29.41% 8,955.55 8,955.56 17,911.11 0 (6,000,000) (3) 16,915,771 23,000,000 0 17,000,000 17,017,193 100.00% 39,577.68 113,499.21 153,076.89 (2) 17,531.67 17,531.67 39,577.68 131,030.88 170,608.56 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of October,2018 was 2.14°/x. (2) The face value indicates the value of the investment if held until maturity,which is the usual District Practice. (3) The weighted average yield of the total Running Expense portfolio is 2.1712%. (4) The market value of the portfolio on October 31,2018 was$17,017,193. (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. December 6, 2018 Regular Board Meeting Agenda Packet- Page 32 of 202 Page 13 of 35 ' Central Contra Costa sanitary District Balance Sheet Fund:001-RUNNING EXPENSE(O&M) October 2018 Fiscal Period 4/2019 Summarized by Account Report Generated on Nov 7,2018 9:26:16 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $2,413,531 CASH ACCOUNTS/PAYROLL CLEARING $20,000 CASH ACCOUNTS/PETTY CASH $3,400 CASH ACCOUNTS/TEMPORARY INVESTMENTS $17,000,000 DEFERRED OUTFLOWS/DEFERRED OUTFLOWS-GASB 68 $29,078,203 DUE FROM/DUE FROM S/C $2,739,514 DUE FROM/DUE FROM S/I $779,500 INVENTORY/SUPPLIES&MATERIAL INV $2,175,048 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS/PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS/PREPAID EXPENSES $994,025 PREPAID ACCOUNTS/PREPAID INSURANCE $11,467 PREPAID ACCOUNTS/PREPAID RETIREMENT $14,398,736 RECEIVABLE ACCOUNTS/A/R-SSC DIRECT BILL $1,135,173 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $309,157 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE-COBRA $1,837 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $21,107 RECEIVABLE ACCOUNTS/COMPUTER PURCHASE PROGRAM $8,153 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100,640 RECEIVABLE ACCOUNTS/OVERTIME INSPECTION A/R $3,721 Current Assets $71,239,888 Net Property,Plant and Equipment CONTRIBUTED FIXED ASSETS/ACC DEPR-CONTRIB ASSETS ($61,491,489) CONTRIBUTED FIXED ASSETS/CONTRIBUTED SEWER LINES $159,795,333 FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $35,820,635 FIXED ASSETS/ACC DEPR-BUILDINGS ($14,154,661) FIXED ASSETS/ACC DEPR-FURN&EQUIP ($9,236,015) FIXED ASSETS/ACC DEPR-OUTFALL ($3,768,376) FIXED ASSETS/ACC DEPR-PUMPING STATIONS ($35,288,443) FIXED ASSETS/ACC DEPR-SEWAGE COL SYS ($73,525,809) FIXED ASSETS/ACC DEPR-TREATMENT PLANT ($228,809,775) FIXED ASSETS/ACC DEPR-VEHICLES ($5,217,732) FIXED ASSETS/ACCUM DEPRC-RECY WATER ($9,680,325) FIXED ASSETS/BUILDINGS $44,238,508 FIXED ASSETS/FURNITURE&EQUIPMENT $13,841,424 FIXED ASSETS/INTANGIBLE ASSETS $4,949,507 FIXED ASSETS/LAND $17,320,570 FIXED ASSETS/OUTFALL SEWERS $11,371,574 FIXED ASSETS/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 $723,642,229 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($7,661) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($391,923) CURRENT LIABILITIES/ACCRUED COMPENSATED ABS. ($4,530,207) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1,198,082) CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE ($48,980) Page 14 of 35 ' Central Contra Costa Sanitary District Protecting public health and the environment Balance Sheet Fund:001-RUNNING EXPENSE(O&M) October 2018 Fiscal Period 4/2019 Summarized by Account Report Generated on Nov 7,2018 9:26:16 AM CURRENT LIABILITIES/COMMUTER PLAN PAYABLE ($660) CURRENT LIABILITIES/MISC DEPOSITS/LIABILITIES ($139,931) CURRENT LIABILITIES/OTHER PAYROLL WITHHOLDING ($7,539) CURRENT LIABILITIES/PERMIT CLEARING ($91) CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($41,080) CURRENT LIABILITIES/RETIREMENT CONTRIB W/H ($1,649,710) CURRENT LIABILITIES/WORKERS'COMP INS PAYABLE $287,456 DEF.COMP.CONTRIB W/H/ICMA $2,845 DUE TO/DUE TO S/C ($603,383) DUE TO/DUE TO S/I ($779,500) LIABILITIES-LONG TERM/DEFERRED INFLOWS-GASB 68 ($16,051,905) LIABILITIES-LONG TERM/NET PENSION LIAB-GASB 68 ($87,847,116) LIABILITIES-LONG TERM/POST EMP.BENEFIT-PENSION $5,489,024 LIABILITIES/UNEARNED INTEREST ($47,288) MEDICAL LIABILITIES/DELTA DENTAL $73 MEDICAL LIABILITIES/DISABILITY INS ($20) MEDICAL LIABILITIES/HEALTH NET $0 MEDICAL LIABILITIES/KAISER PERMANENTE $0 MEDICAL LIABILITIES/LIFE INS ($28) MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $2,042 MEDICAL LIABILITIES/POST EMP.BENEFIT-OPEB ($276,875) REIMBURSEMENT FEES ($54,466) Total Liabilities ($107,895,003) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE ($38,409,231) FUND EQUITY/CAPITAL COST SHARING ($115,056,482) FUND EQUITY/CONTRIBUTED SEWER LINES ($159,795,333) FUND EQUITY/EXPENDITURE SUMMARY $28,064,083 FUND EQUITY/GENERAL FIXED ASSET GROUP ($252,415,331) FUND EQUITY/STATE&FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES/REVENUE SUMMARY ($2,833,654) Total Fund Equity ($615,747,227) TOTAL LIABILITIES AND FUND EQUITY ($723,642,229) Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT November 7, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS C`r— FROM: AMAL LYON SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending October 31, 2018: YTD YTD Fav/(Unfav) SIC Revenues: Budgeted Actual Variance Explanation Lower Capacity Fees than budgeted thus far in the fiscal Total $ 3,002,324 $ 2,727,578 $ (274,746) year. FY YTD FY S/C Expenses: BudgetActual Remaining % Spent Total $ 52,287,827 $ 11,543,304 $ 40,744,523 0.220764653 Includes 17/18 carry-over($6,968,827) December 6, 2018 Regular Board Meeting Agenda Packet- Page 35 of 202 Page 16 of 35 AIMILSentral Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 002-SEWER CONSTRUCTION (Capital) October 2018 Fiscal Period 4/2019 Report Generated on Nov 7, 2018 9:33:22 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0.0% $7,150,000 $7,150,000 0.0°% Other $625,581 $813,683 30.1% $2,502,324 $2,225,387 -11.1% $20,813,000 $18,587,613 10.7% Sewer Service Charges $500,000 $531,080 6.2% $500,000 $502,191 0.4% $27,926,268 $27,424,077 1.8% Total Revenue $1,125,581 $1,344,763 19.5% $3,002,324 $2,727,578 -9.2% $55,889,268 $53,161,690 4.9% Page 17 of 35 Sewer Fund (Capital) Spending FY 18-19 $16,000,000 $13,377,477 $14,000,000 $12,000,000 $10,000,000 $9,429,510 $11,543,304 $8,000,000 — $6,000,000 _ $8,485,345 $3,996,336 $4,000,000 $1,426,829 $2,000,000 $3,404,835 $ $1,600,939 July August September October Projected* Actual Columnl July August September October Projected* $ 1,426,829 $ 3,996,336 $ 9,429,510 $ 13,377,477 Actual 1,600,939 3,404,835 8,485,345 11,543,304 *Projected -Current year budget allocated by month based on historical spending in previous 2 years rlcrcmhcr C, 901 A Pam dnr Pnnrrt KAccfinn Oncnrin Pnrlect- Pnnc '27 of 909 Page 18 of 35 PROGRAM/GM3851-4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2018 PERIOD 4/2019 F(D+E) (C+D+E) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET 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 FY 2018-19 TYPE CS Collection System $ 29,409,417 30,841,697 (1,432,280) 19,347,000 600,000 19,947,000 18,514,720 7,776,742 10,737,981 TYPE TP Treatment Plant 32,746,274 26,758,622 5,987,652 16,865,000 (600,000) 16,265,000 22,252,652 3,025,885 19,226,773 TYPE GI General Improvements 9,024,737 7,225,141 1,799,596 4,750,000 4,750,000 6,549,596 533,398 6,016,193 TYPE RW Recycled Water 2,382,894 1,769,035 613,859 2,857,000 - 2,857,000 3,470,859 207,279 3,263,571 CIB Contingency - - - 1,500,000 1,500,000 1,500,000 - 1,500,000 TAL DISTRICT $ 73,563,322 $ 66,594,495 $ 6,968,827 $ 45,319,000 $ $ 45,319,000 $4W 52,287,827 $ 11,543,304 $ rlcrcmhcr C, 9nl R Rani alar PnnM NAccfinn Ancnrla Pnt-L at- Pnnc '2A of 7n7 Page 19 of 35 PROGRAM/GM3851-4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2018 PERIOD 4/2019 F(D+E) (C+D+E) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET 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 FY 2018-19 E CS Collection 5 5991 PH Sewer Renovation Phase 2 460,000 277,761 182,239 - 182,239 - 182,239 ****6534 Harper Lane Area CAD - - - - 800,000 800,000 800,000 - 800,000 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 3,750 56,250 *8412 PH Grayson Creek Trunk 15,100,000 15,061,359 38,641 - - 38,641 26,315 12,326 8419 Collection System Planning LT 885,000 884,387 613 100,000 100,000 100,613 44,472 56,141 *8430 Lafayette Sewer Renovation Phase 11 4,319,000 4,289,317 29,683 - - 29,683 8,449 21,234 8433 S.Orinda Sewer Renovation Phase 6 1,962,127 3,066,717 (1,104,590) 2,758,873 2,758,873 1,654,283 1,283,085 371,198 8435 WC Sewer Renovation Phase 12 1,450,000 2,891,122 (1,441,122) 3,100,000 3,100,000 1,658,878 1,150,928 507,950 8436 Moraga/Crossroads PS Project 1,300,000 1,138,016 161,984 2,697,000 2,697,000 2,858,984 160,048 2,698,936 8441 CIPP Contract 17-20 300,000 80,247 219,753 100,000 100,000 319,753 23,313 296,440 8442 PS Equipment Piping Replacement PH2 36,000 - 36,000 25,000 25,000 61,000 - 61,000 8443 LG Diameter Pipe line Inspection 200,000 5,793 194,207 50,000 50,000 244,207 2,949 241,258 8444 Force Main Inspection Program 75,000 - 75,000 50,000 50,000 125,000 - 125,000 8445 N.Orinda Sewer Renovation 636,000 768,680 (132,680) 3,731,000 3,731,000 3,598,320 3,050,205 548,115 8446 Lafayette Sewer Renovation Phase 12 636,000 1,216,107 (580,107) 3,397,600 3,397,600 2,817,493 1,534,890 1,282,603 8447 Pump Station Security Improvement 131,000 - 131,000 25,000 25,000 156,000 - 156,000 8448 Manhole Modifications 400,000 375,370 24,630 300,000 300,000 324,630 36,800 287,830 8449 Collection System Modeling Support 100,000 56,761 43,239 100,000 100,000 143,239 20,245 122,994 8450 Development Sewerage Support 400,000 240,770 159,230 250,000 250,000 409,230 80,755 328,475 8451 C.S.Sewer Renovation 50,000 - 50,000 2,612,527 (2,200,000) 412,527 462,527 - 462,527 ***8452 Lafayette Sewer Ren.Ph.13 - - - - 500,000 500,000 500,000 96,198 403,802 *8453 Willows Sewer Repair 98,000 98,000 - - - - - - ***8454 So.Orinda Sewer Ren.Ph.7 - - 500,000 500,000 500,000 71,025 428,975 ***8455 W.C.Sewer Renov.Ph.13 - - - - 500,000 500,000 500,000 143,023 356,977 ***8456 Danville Sewer Ren.Ph.3 - 500,000 500,000 500,000 40,292 459,708 8457 Pump Station Upgrades-Ph.2 - - - 50,000 50,000 50,000 - 50,000 Rounding 3 otal FY 2018-19 CS Amount 30,841,697 (1,432,280) 19,347,000 18,514,720 7,776,742 10,737,981 *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 rlcrcmhcr F 7n1 R Rani ilnr PnnM RAccfinn Ancnrin Pnt-L at- Panc '2Q of 7n7 Page 20 of 35 PROGRAM/GM3851-4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2018 PERIOD 4/2019 F(D+E) (C+D+E) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU HE 17-18) PYS(THRU HE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 **** Not in 18/19 Budget. New projects opened in October 2018. Funds transferred from DP7353,7315&8451 PE TP Treatment Pla 7291 Pump&Blower Bldg.Seismic Upgrade 6,692,000 6,638,700 53,300 - - - 53,300 10,393 42,907 7292 Switchgear Refurbishment-Ph.2 770,000 433,911 336,089 200,000 200,000 536,089 598 535,491 7304 Instr&Controls PLC Upgrade 575,000 397,606 177,394 110,000 - 110,000 287,394 191 287,203 7315 Applied Research and Innovations 557,274 251,302 305,972 300,000 (300,000) - 305,972 5,282 300,690 7317 Plant Control System Network Upgrades 330,000 234,234 95,766 100,000 - 100,000 195,766 - 195,766 7320 Plant Energy Optimization 1,094,000 1,063,448 30,552 - - 30,552 (59,651) 90,203 7322 Fire Protection System Ph.2 1,406,000 1,014,803 391,197 - - - 391,197 109,973 281,224 7326 Equipment Replacement FY 15-FY 24 1,166,000 748,217 417,783 250,000 250,000 667,783 181,360 486,423 7327 Headwork's Screening Upgrade 8,144,000 7,845,455 298,545 76,000 - 76,000 374,545 244,199 130,346 7328 Influent Pump Electrical improvements 100,000 757 99,243 510,000 510,000 609,243 141,904 467,339 7329 MHF Burner Upgrade 220,000 156,933 63,067 - - - 63,067 - 63,067 7330 Piping Renovation Phase 9 2,566,000 513,944 2,052,056 614,000 614,000 2,666,056 399,219 2,266,837 7339 T.Plant Control System 1/0 Replacement 470,000 605,231 (135,231) 900,000 - 900,000 764,769 53,829 710,940 7341 WC/Grayson Creek Levee Rehab 100,000 - 100,000 - - 100,000 11,397 88,603 7348 Solids Handling Facility Improvements 4,975,000 4,516,007 458,993 5,715,000 - 5,715,000 6,173,993 701,911 5,472,082 7349 Aeration&Energy Upgrade 300,000 35,539 264,461 1,200,000 1,200,000 1,464,461 115,444 1,349,017 7351 Mechanical&Concrete Renovation 1,300,000 1,254,155 45,845 3,000,000 - 3,000,000 3,045,845 297,373 2,748,472 7352 UV Disinfection Upgrades - - - 500,000 500,000 500,000 26,699 473,301 7353 Outfall Improvements Ph.7 - - - 400,000 (300,000) 100,000 100,000 13,827 86,173 7354 TP Security Improvements 87,000 2,995 84,005 50,000 50,000 134,005 2,252 131,753 7355 Odor Control Upgrade Ph.1 44,000 - 44,000 200,000 - 200,000 244,000 - 244,000 7357 Plant Wide Instrumentation Upgrade 100,000 27,288 72,712 190,000 190,000 262,712 1,234 261,478 7358 Innovation Bioenergy Demo 300,000 261,182 38,818 - - - 38,818 - 38,818 7359 Solids Conditioning Bldg.roof replacement 500,000 189,377 310,623 800,000 800,000 1,110,623 572,071 538,552 7360 Existing Plant Facility Drawing 100,000 83,040 16,960 100,000 - 100,000 116,960 14,584 102,376 7362 POB Seismic Upgrades 400,000 135,591 264,409 1,100,000 1,100,000 1,364,409 56,333 1 1,308,076 7363 Treatment Plant Planning 450,000 348,907 101,093 450,000 - 450,000 551,093 125,463 425,630 7364 TP Safety Enhancement Ph.5 - - - 100,000 100,000 100,000 - 100,000 Rounding 6 otal FY 2017-18 TP Amount 32,746,2 16,865,000 (600,000) 16,265,000 22,252,652 3,025,88 19,226,773 "Italic Projects open but not in CIB for 18/19 rlcrcmhcr h 71-11 R Rani ilnr PnnM IkAccfinn Ancnrin Pnt-Lat- Panc Ar) of 7r17 Page 21 of 35 PROGRAM/GM3851-4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2018 PERIOD 4/2019 F(D+E) (C+D+E) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENTIN REMAINING BUDGET NO PROJECT TITLE PYS(THRU HE 17-18) PYS(THRU HE 17-18) CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 rallm rovem 8207 General Security and Access $ 194,616 121,661 72,955 500,000 - 500,000 572,955 8,713 564,242 8230 Capital Legal Services 158,665 132,070 26,595 20,000 - 20,000 46,595 (770) 47,365 8236 District Easements 208,047 164,616 43,431 50,000 50,000 93,431 36,306 57,125 8238 Asset Management 2,969,185 2,790,236 178,949 400,000 - 400,000 578,949 126,093 452,856 8240 IT Development 2,188,794 2,187,431 1,363 1,750,000 1,750,000 1,751,363 52,458 1,698,905 8243 Server Room Relocation 955,430 515,656 439,774 880,000 - 880,000 1,319,774 139,971 1,179,803 8247 Property&Building Improvements 400,000 178,767 221,233 300,000 300,000 521,233 120,835 400,398 8248 Cyber Security 75,000 - 75,000 - - - 75,000 - 75,000 8516 District Equipment Acquisition 676,000 590,745 85,255 200,000 200,000 285,255 14,830 270,425 8517 Vehicle Replacement Program 1,199,000 603,959 595,041 650,000 - 650,000 1,245,041 34,964 1,210,077 9999 Capital Project Clearing(Accounting Use Only)** - (60,000) 60,000 - - 60,000 (2) 60,002 Rounding (5) tai FY 2017-18 GI Amount 6,549,596 rlcrcmhcr F 71-11 R Rani ilnr PnnM NAccfinn Ancnrla Parlrc+- Pnnc Al of 7n7 Page 22 of 35 PROGRAM/GM3851-4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 10/31/2018 PERIOD 4/2019 F(D+E) (C+D+E) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET 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 FY 2018-19 TYPE RW Recycled 7306 Zone 1 Recycled Water 497,894 484,984 12,910 35,000 - 35,000 47,910 4,664 43,246 7346 Surge Analysis 16-17 155,000 3,125 151,875 50,000 - 50,000 201,875 34,829 167,046 7361 Filter Plantlmprovments 330,000 162,293 167,707 2,457,000 2,457,000 2,624,707 93,443 2,531,264 7365 Recycle Water Clearwell Repairs 1,400,000 1,118,633 281,367 300,000 - 300,000 581,367 74,343 507,024 7366 ReW Distribution System Renov.Program - - - 15,000 15,000 15,000 - 15,000 Rounding (9) Total FY 2016-17 RW Amount 2,382,894 1,769,035 613,859 2,857,000 2,857,000 3,470,859 207,279 3,263,571 9990 CONTINGENCY-ALL PROGRAMS - - - 1,500,000 - 1,500,000 1,500,000 1,500,000 GRAND TOTAL $ 73,563,322 66,594,495 6,968,827 45,319,000 45,319,000 52,287,827 11,543,304 40,744,518 rloromhor C, 7nl R Rona alar PnnM RAocfinn Anonrla Parlro+- Pnno A9 of 7n7 Page 23 of 35 FY 18-19 CAPITAL BUDGET TRANSFERS PERIOD ENDING:10/31/18 Position Paper Memo to GM 10/4/19 item 2 approved 09/05/18 & Deputy GM PROJ.# PROJECTS signature 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 6534 Harper Lane Area CAD(new Project) - 800,000 800,000 7353 Outfall Improvements - (300,000) (300,000) 7315 Applied Research - (300,000) (300,000) 8451 Collection System - (200,000) (200,000) 9990 Capital Projects-Contingency - - - - rlcrcmhcr C, 9nl R Pam alar Pnnrr4 !\Acctinn Ancnrin Pnt-L at- Pnnc d'� of 7r17 Page 24 of 35 O&M PROJECTS-EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 10/31/18 PERIOD 04/2019 OM043- Naval Weapons Station 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 $ 17,293 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 17,293 Technical Services $ 75,169 - - - - - - - - - - - - - $ 75,169 Total $ 92,462 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 92,462 OMO80 -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 $ - $ 403 $ - $ - $ - $ - $ - $ - $ - $ - $ 2,072 $ 208,900 Other Charges $ 74,996 - - - - - - - - - - - - - $ 74,996 Total $ 281,824 $ 1,444 $ 225 $ - $ 403 $ - $ - $ - $ - $ - $ - $ - $ - $ 2,072 $ 283,896 OM083- Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 17-18 Jul.11$ 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 $ 2,411 $ 2,324 $ - $ - $ - $ - $ - $ - $ - $ - $ 9,021 $ 32,669 other Charges $ - - - - - - - - - - $ - $ - Total $ 23,648 $ 2,746 $ 1,540 $ 2,411 $ 2,324 $ $ $ $ $ $ $ $ $ 9,021 $ 32,669 flcrcmhcr C, 901 A Rcni ilnr Pnnrrt KAccfinn Oncnrin Pnrlect- Pnnc dd of 909 Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS October,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M. %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 8/86-2/90 ---- 1 (1) 6,000,000 7,500,000 (1,500,000) 6,000,000 6,014,737 19.35% 11,872.60 56,512.93 68,385.54 932 US Gov't Agency Dscnt 06/08/18 12/05/18 35 2.09 4,949,000 5,000,000 5,000,000 4,989,450 16.13% 8,783.33 26,066.66 34,849.99 933 US Gov't Agency Dscnt 06/08/18 05/28/19 209 2.32 4,956,560 5,000,000 5,000,000 4,966,300 16.13% 3,782.72 11,226.14 15,008.86 934 General Electric Comm Paper 08/31/18 12/03/18 33 2.24 1,988,354 2,000,000 2,000,000 1,995,409 6.45% 2,935.06 2,935.06 5,870.12 935 US Gov't Treasury Bill 08/31/18 02/28/19 119 2.56 3,955,756 4,000,000 4,000,000 3,969,600 12.90% 7,577.78 7,577.77 15,155.55 936 Toyota Motor CP 09/06/18 03/04/19 124 2.43 3,952,267 4,000,000 4,000,000 3,964,995 12.90% 8,266.67 6,666.67 14,933.34 937 FHLB Fed Agency 09/06/18 03/06/19 126 2.30 4,943,689 5,000,000 5,000,000 5,000,000 16.13% 9,644.44 7,777.78 17,422.22 (1,500,000) (4) 30.745,625 32,500,000 0 31,000.000 30.900,491 100.00% 52,862.60 118,763.01 171,625.62 (3) (5) 39,641.66 39,641.66 52,862.60 158,404.67 211,267.28 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The yield as of September 2018 was 2.14%. (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 2.284%. (4) The market value of the portfolio on October 31,2018 was$30,900,491. 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. December 6, 2018 Regular Board Meeting Agenda Packet- Page 45 of 202 Page 26 of 35 ' Central Contra Costa sanitary District Protecting public health and the environment Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) October 2018 Fiscal Period 4/2019 Summarized by Account Report Generated on Nov 7,2018 9:26:16 AM TOTAL ASSETS Current Assets CAD RECEIVABLE/AVAD-ALHAMBRA VLY AR $946,454 CASH ACCOUNTS/CASH $1,367,494 CASH ACCOUNTS/TEMPORARY INVESTMENTS $31,000,000 DUE FROM/DUE FROM DEBT FUND $3,281,476 DUE FROM/DUE FROM RIE $603,383 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $67,316 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $11,873 RECEIVABLE ACCOUNTS/CAD RECEIVABLE $162,781 Current Assets $37,440,776 Net Property,Plant and Equipment FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $11,543,305 Net Property,Plant and Equipment $11,543,305 TOTAL ASSETS $48,984,080 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($2,453) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($654,389) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE ($1,309,411) CURRENT LIABILITIES/REFUNDABLE CONST BONDS ($337,742) DUE TO/DUE TO DEBT FUND ($64,881) DUE TO/DUE TO RIE ($2,739,514) LIABILITIES/UNEARNED INTEREST ($141,811) Total Liabilities ($5,250,201) Total Fund Equity EXPENDITURE SUMMARY/TRANSFER TO CIP ($11,543,305) FUND EQUITY/AVAILABLE FUND BALANCE ($41,006,302) FUND EQUITY/EXPENDITURE SUMMARY $11,543,305 YEAR TO DATE REVENUES/REVENUE SUMMARY ($2,727,578) Total Fund Equity ($43,733,880) TOTAL LIABILITIES AND FUND EQUITY ($48,984,080) Page 27 of 35 AwLcentral Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 003-SELF-INSURANCE October 2018 Fiscal Period 4/2019 Report Generated on Nov 7, 2018 9:33:22 AM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $9,645 $15,655 62.3% $818,080 $829,323 1.4% $960,250 $130,927 86.4% Total Revenue $9,645 $15,655 62.3% $818,080 $829,323 1.4% $960,250 $130,927 86.4% Page 28 of 35 ACV Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 003-SELF-INSURANCE October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM $30,000 ❑Period Budget $800,000" ❑YTD Budget ❑Period Actual ❑ YTD Actual $25,000 $600,000- $20,000-'-- $15,000-1/-- 600,000 $20,000 $15,000 $400,000 $10,000 $200,000- $5,000-1/ $0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $29,540 $10,900 $18,640 $688,160 $612,160 $76,000 Totals $29,540 $10,900 $18,640 $688,160 $612,160 $76,000 Page 29 of 35 j&V ts entral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 003-SELF-INSURANCE October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget INSURANCE&OTHER EXP $791 $0 $791 100.0% $573,164 $581,657 ($8,493) -1.5% $579,500 100.4% GENERAL&AUTO LIABILITY $28,749 $10,900 $17,849 62.1% $114,996 $30,503 $84,493 73.5% $345,000 8.8% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% Total Expenses $29,540 $10,900 $18,640 63.1% $688,160 $612,160 $76,000 11.0% $924,500 66.2% Color Key: 0 to 10%over budget > 10%over budget M Page 30 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SELF-INSURANCE FUND TEMPORARY INVESTMENTS OCTOBER,2018 INVESTMENTS (cents omitted) INTEREST INCOME DATE OF Days to ANNUAL CASH B.O.M. PURCHASE E.O.M. E.O.M %of CURRENT B.O.M. E.O.M. NO. ISSUER TYPE PURCHASE MATURITY Maturity YIELD OUTLAY FACE VALUE (MATURITY) FACE VALUE MKT VALUE Portfolio MONTH CUMULATIVE CUMULATIVE 519 State of Calif. LAIF 10/99- ------- 1 (1) 7,200,000 7,200,000 7,200,000 7,217,684 100.00% 13,086.25 21,926.47 35,012.72 (3) 7,200,000 7,200,000 0 7,200,000 7,217,684 100.00% 13,086.25 21,926.47 35,012.72 (2) 0.00 0.00 0.00 13,086.25 21,926.47 35,012.72 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of October,2018 was 2.14%. (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 2.14%. (4) The market value of the portfolio on October 31,2018 was$7,217,684. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. December 6, 2018 Regular Board Meeting Agenda Packet- Page 50 of 202 Page 31 of 35 ' Central Contra Costa sanitary District Protecting public health and the environment Balance Sheet Fund:003-SELF-INSURANCE October 2018 Fiscal Period 4/2019 Summarized by Account Report Generated on Nov 7,2018 9:26:16 AM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $168,090 CASH ACCOUNTS/TEMPORARY INVESTMENTS $7,200,000 DUE FROM/DUE FROM R/E $779,500 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $13,086 Current Assets $8,160,676 TOTAL ASSETS $8,160,676 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES/ACCOUNTS PAYABLE ($1,735) CURRENT LIABILITIES/GASB10 ACTUARIAL RESERVE ($882,230) DUE TO/DUE TO R/E ($779,500) Total Liabilities ($1,663,465) Total Fund Equity FUND EQUITY/EMPLOYMENT/POLLUTION RISK ($5,000,000) FUND EQUITY/EXPENDITURE SUMMARY $612,160 FUND EQUITY/INS PREMS/CLAIMS/LAWSUITS ($1,280,047) YEAR TO DATE REVENUES/REVENUE SUMMARY ($829,323) Total Fund Equity ($6,497,211) TOTAL LIABILITIES AND FUND EQUITY ($8,160,676) Page 32 of 35 AwLcentral Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 004-DEBT SERVICE October 2018 Fiscal Period 4/2019 Report Generated on Nov 7, 2018 9:33:22 AM Activity Basic Account: 30 REVENUE Account Formatted Account Number Description MTD Estimate MTD Actual MTD Variance MTD%Rev YTD Estimate YTD Actual YTD Variance YTD%Rev Annual Estimate Annual%Rev 004-0000-300.45-53 2009 BOND INTEREST INCOME $0 $0 $0 0.0% $0 $0 $0 0.0% $82,446 0.0% 004-0000-300.46-00 TAX REVENUE $0 $0 $0 0.0% $0 $0 $0 0.0% $3,528,591 0.0% Total Revenue $0 $0 $0 0.0% $0 $0 $0 0.0% $3,611,037 0.0% Page 33 of 35 ACV ts entral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 004- DEBT SERVICE October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM $300,000 ❑Period Budget $500,000 ❑ YTD Budget ❑Period Actual ❑ YTD Actual $250,000 $400,000- $200,000- $300,000- $150,000- $200,000- $100,000-1, 400,000$200,000 $300,000$150,000 $200,000$100,000 $100,000- $50,000-1, $0- 1 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $262,320 ($262,320) $202,284 $464,585 ($262,301) Totals $0 $262,320 ($262,320) $202,284 $464,585 ($262,301) Page 34 of 35 ZwLcentral Contra Costa Sanitary District Protecting public health and the environment Expense Report - By Department MTD Fund: 004-DEBT SERVICE October 2018 Fiscal Period 04/2019 Report Generated on Nov 7, 2018 9:43:55 AM Department: Category Period Budget Period Actual Period Variance % YTD Budget YTID Actual YTD Variance % Annual % Budget INTEREST EXPENSE $0 $262,320 ($262,320) 0.0% $202,284 $464,585 ($262,301) $1,135,780 40.9% Total Expenses $0 $262,320 ($262,320) 0.0% $202,284 $464,585 ($262,301) -129.7% $1,135,780 40.9% Total Expenses $7,129,166 $6,679,335 $449,831 6.3% $31,119,628 $29,140,828 $1,978,800 6.4% $91,780,736 31.8% Color Key: 0 to 10%over budget > 10%over budget M Page 35 of 35 ' Central Contra Costa Sanitary District Balance Sheet Fund:004-DEBT SERVICE October 2018 Fiscal Period 4/2019 Summarized by Account Report Generated on Nov 7,2018 9:26:16 AM TOTAL ASSETS Current Assets DUE FROM/DUE FROM S/C $64,881 L.T.DEBT ACCOUNTING/DEPOSIT W/TRUSTEE-RESERVE $0 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $99,384 Current Assets $164,265 TOTAL ASSETS $164,265 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities DUE TO/DUE TO S/C ($3,281,476) L.T.DEBT ACCOUNTING/BOND ACR INTEREST PAYABLE $0 L.T.DEBT ACCOUNTING/BONDS PAYABLE ($19,450,000) Total Liabilities ($22,731,476) Total Fund Equity FUND EQUITY/AVAILABLE FUND BALANCE $24,673,496 FUND EQUITY/EXPENDITURE SUMMARY $464,585 LIABILITIES/DEFERRAL-BOND REFUNDING ($2,570,870) Total Fund Equity $22,567,211 TOTAL LIABILITIES AND FUND EQUITY ($164,265)