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04.b. Review November 2018 Financial Statements and Investment Reports
Page 1 of 36 Item 4.b. CENTRAL CONTRACENTRAL COSTA SANITARY DISTRICT December 18, 2018 TO: FINANCE COMMITTEE FROM: CHRIS THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHILIP LEI BER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY GENERAL MANAGER SUBJECT: REVIEW NOVEMBER 2018 FINANCIAL STATEMENTS AND INVESTMENT REPORTS Attached for review are the Financial Statements and Investment Reports as of the date shown above. O&M spending as a percentage of budget is ahead of the pace seen in the prior fiscal year. O&M underspend is at$1.87 million year to date (YT D)this year, and was $2.7 million YT D in the prior fiscal year with the same overall O&M budget of$89.7 million. Except for outside services, the budget-to-actual variances for all expenditure categories are tighter this year than last. That said, Central San appears to still be on pace to come in slightly under budget for the year. Capital spending is at 27.7% of the approved budget through November this year, behind the 33.4% spending level through November last year. Strategic Plan Tie-In GOAL THREE:Be a Fiscally Sound and Effective Water Sector Utility Strategy 2- Manage costs ATTACHMENTS: 1. November 2018 Financial Statements and Investment Reports December 18, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 66 of 288 AW EI C N A SANITARY DISTRICT December 11, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS FROM: AMAL LYON 616? SUBJECT: O&M Variance Analysis The following are brief year-to-date variance explanations through period ending November, 2018: YTD YTD Fav/(U nfav) 0&M 'Revenues: Budgeted Actual Variance Explanation Total $ 2,884,200 $ 310331157 $ 1481957 Perm it/lnspection fees higher than budgeted thus far in the fiscal year. O&M Expenses: Expenses are typically lower in the beginning of the year. Some positions Total Labor Charges $ 211849,510 $ 211363,318 $ 486,192 budgeted for in July are filled later in the fiscal year resulting in savings. Chemicals 587,102 523,919 63,183 Chemicals are purchased as needed but budgeted for evenly. Utilities 114670165 114021607 64,558 Positive variance due to delay in PG&E invoices. Repairs& Maintenance 21183,876 11832,415 351,461 Lower due to budget spread over 12 months versus actual expense occurring sporadically throughout the year. Professional&Legal Services 350,505 251,770 98,735 Due to delay in legal invoices. Outside Services 114820740 8861991 595,749 Mostly due to lower Technical Services than budgeted thus far in the year. Other Expenses 11550,510 112451713 3041797 BACWA expense lower than budget by$154k. However, additional BACWA expense may be incurred later in the fiscal year for Nutrient Studies. Unfunded Liabilities 61043,914 63148,539 (104,625) Variance due to UAAL vacancy. Budgeted vacancy is higher than actual vacancies thus far in the fiscal year. All other 21022,250 21010,836 111414 Minor variances for multiple account categories. Total $ 37,537,572 $ 35,666,108 $ 1,871,464 December 18, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 67 of 288 Page 2 of 35 Ad M Central Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 512019 Report Generated on Dec 11, 2018 1:30:30 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0.0% $14,800,000 $14,800,000 0.0% HHW $18,000 $13,440 -25.3% $50,000 $48,716 -2.6% $929,000 $880,284 5.2% Other $309,064 $169,943 -45.0% $1,605,620 $1,762,380 9.8% $4,123,000 $2,360,620 42.7% Sewer Service Charges $15,416 $16,119 4.6% $1,228,580 $1,222,061 -0.5% $67,073,732 $65,851,671 1.8% Total Revenue $342,480 $199,503 -41.7% $2,884,200 $3,033,157 5.2% $86,925,732 $83,892,575 3.5% Page 3 of 35 9WOCentral Contra costa Sanitary District Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE (O&M) November 2018 Fiscal Period 05/2019 Report Generated on Dec 11, 2018 1:32:41 PM $40,000,000.00 Budget Actual $35,000,000.00- " -$ 537,572 $35,666,108 $30,000,000.00 �/$30,22 -84 $28,064,083 $25,000,000.00- $23,12%�558 $20,000,000.00 $21,657,968 $16,222,021 $15,000,000.00 $14,989,002 $10,000,000.00 $8,838,210 $8,238,746 $5,000,000.00 $0.00 Jul(1)2018 Aug(2)2018 Sep(3)2018 Oct(4)2018 Nov(5)2018 Fiscal Periods Page 4 of 35 Ad % Central Contra Costa Sanitary District Protecting public health and the environment Expense Report - District Summary MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:32:41 PM Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % Budget SALARIES&WAGES $2,964,217 $3,139,876 ($175,659) -5.9% $14,821,085 $14,450,161 $370,924 2.5% $35,571,037 40.6% EMPLOYEE BENEFITS $1,737,321 $1,677,734 $59,587 3.4% $8,686,605 $8,377,152 $309,453 3.6% $20,993,695 39.9% CAPITALIZED ADM OVERHEAD ($331,636) ($294,910) ($36,726) 11.1% ($1,658,180) ($1,463,995) ($194,185) 11.7% ($3,979,723) 36.8% DIRECTOR FEES&EXPENSES $14,041 $17,296 ($3,255) -23.2% $70,205 $68,993 $1,212 1.7% $168,494 40.9% CHEMICALS $121,547 $172,686 ($51,139) -42.1% $587,102 $523,919 $63,183 10.8% $1,459,000 35.9% UTILITIES $345,206 $315,932 $29,274 8.5% $1,467,165 $1,402,607 $64,558 4.4% $4,142,550 33.9% REPAIRS&MAINTENANCE $447,431 $427,936 $19,495 4.4% $2,183,876 $1,832,415 $351,461 16.1% $5,414,644 33.8% HAULING&DISPOSAL $55,867 $58,268 ($2,401) -4.3% $321,335 $253,424 $67,911 21.1% $1,126,475 22.5% PROFESSIONAL&LEGAL SERV $89,767 $127,356 ($37,589) -41.9% $350,505 $251,770 $98,735 28.2% $845,300 29.8% OUTSIDE SERVICES $335,726 $295,579 $40,147 12.0% $1,482,740 $886,991 $595,749 40.2% $3,510,822 25.3% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $175,642 $258,175 ($82,533) -47.0% $851,210 $908,919 ($57,709) -6.8% $2,108,126 43.1% OTHER EXPENSES $459,903 $412,076 $47,827 10.4% $1,550,510 $1,245,713 $304,797 19.7% $2,777,258 44.9% UNFUNDED LIABILITIES $893,356 $994,022 ($100,666) -11.3% $6,043,914 $6,148,539 ($104,625) -1.7% $14,803,278 41.5% Total Expenses $7,308,388 $7,602,025 ($293,637) -4.0% $37,537,572 $35,666,108 $1,871,464 5.0% $89,720,456 39.8% Color Key: 0 to 10%over budget > 10% over budget M Page 5 of 35 9woCentral Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE (O&M) November 2018 Fiscal Period 05/2019 Report Generated on Dec 11, 2018 1:34:13 PM $3,000,000 ❑Period Budget Y$12,000,000 ❑ YTD Budget" ❑Period Actual ❑ YTD Actual $2,500,000 $10,000,000- $2,000,000 10,000,000$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 `� G,��O� OR S� � S �� G,��O� p0 �� G Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance ADMINISTRATION $1,887,533 $1,652,520 $235,013 $11,696,438 $10,442,290 $1,254,148 ENGINEERING $1,398,132 $1,544,740 ($146,608) $7,303,683 $6,965,252 $338,431 COLLECTION SYSTEM OPS. $1,170,280 $1,347,726 ($177,446) $5,707,901 $5,764,354 ($56,453) PLANT OPERATIONS $2,478,526 $2,669,989 ($191,463) $11,031,497 $10,897,303 $134,194 PUMP STATIONS $244,538 $296,003 ($51,465) $1,163,824 $1,158,421 $5,403 RECYCLED WATER $129,379 $91,047 $38,332 $634,229 $438,488 $195,741 $0 $0 $0 $0 $0 $0 Totals $7,308,388 $7,602,025 ($293,637) $37,537,572 $35,666,108 $1,871,464 Page 6 of 35 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: ADMINISTRATION Category Period Budget •• Actual PeriodVarian1 Budget 1Actual1 Variance % Annual % Budget SALARIES&WAGES $611,365 $603,830 $7,535 1.2% $3,056,825 $2,777,960 $278,865 9.1% $7,336,515 37.9% EMPLOYEE BENEFITS $703,688 $604,916 $98,772 14.0% $3,518,440 $3,139,709 $378,731 10.8% $8,588,771 36.6% CAPITALIZED ADM OVERHEAD ($4,147) ($1,750) ($2,397) 57.8% ($20,735) ($13,515) ($7,220) 34.8% ($49,764) 27.2% DIRECTOR FEES&EXPENSES $14,041 $17,296 ($3,255) -23.2% $70,205 $68,993 $1,212 1.7% $168,494 40.9% UTILITIES $10,816 $8,643 $2,173 20.1% $54,080 $42,472 $11,608 21.5% $129,800 32.7% REPAIRS&MAINTENANCE $90,592 $461 $90,131 99.5% $498,180 $321,434 $176,746 35.5% $1,132,390 28.4% PROFESSIONAL&LEGAL SERV $73,437 $93,009 ($19,572) -26.7% $268,855 $222,994 $45,861 17.1% $649,300 34.3% OUTSIDE SERVICES $119,355 $66,131 $53,224 44.6% $656,609 $396,597 $260,012 39.6% $1,647,300 24.1% SELF-INSURANCE EXPENSE $0 $0 $0 0.0% $779,500 $779,500 $0 0.0% $779,500 100.0% MATERIALS&SUPPLIES $16,329 $27,160 ($10,831) -66.3% $81,645 $61,837 $19,808 24.3% $196,025 31.5% OTHER EXPENSES $75,688 $46,779 $28,909 38.2% $273,855 $205,229 $68,626 25.1% $960,040 21.4% UNFUNDED LIABILITIES $176,369 $186,044 ($9,675) -5.5% $2,458,979 $2,439,081 $19,898 0.8% $6,199,286 39.3% ADMINISTRATION Total Expenses $1,887,533 $1,652,520 $235,013 12.5% $11,696,438 $10,442,290 $1,254,148 10.7% $27,737,657 37.6% Color Key: 0 to 10%over budget > 10% over budget M Page 7 of 35 Central Contra costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: ENGINEERING •• Period Budget •• Actual PeriodVariance1 Budget 1Actual1 Variance % Annual % No&-' For An Budget SALARIES&WAGES $833,166 $898,897 ($65,731) -7.9% $4,165,830 $4,165,585 $245 0.0% $9,998,042 41.7% EMPLOYEE BENEFITS $329,253 $345,113 ($15,860) -4.8% $1,646,265 $1,708,138 ($61,873) -3.8% $3,951,391 43.2% CAPITALIZED ADM OVERHEAD ($296,790) ($282,262) ($14,528) 4.9% ($1,483,950) ($1,351,276) ($132,674) 8.9% ($3,561,499) 37.9% UTILITIES $14,432 $14,425 $7 0.1% $72,160 $70,928 $1,232 1.7% $173,200 41.0% REPAIRS&MAINTENANCE $14,281 $3,058 $11,223 78.6% $71,405 $27,295 $44,110 61.8% $171,400 15.9% HAULING&DISPOSAL $6,867 $5,931 $936 13.6% $76,335 $71,943 $4,392 5.8% $538,425 13.4% PROFESSIONAL&LEGAL SERV $14,248 $29,445 ($15,197) -106.7% $71,240 $23,874 $47,366 66.5% $171,000 14.0% OUTSIDE SERVICES $166,931 $196,633 ($29,702) -17.8% $591,597 $365,838 $225,759 38.2% $1,270,142 28.8% MATERIALS&SUPPLIES $32,915 $29,838 $3,077 9.3% $164,575 $107,801 $56,774 34.5% $395,050 27.3% OTHER EXPENSES $19,379 $2,150 $17,229 88.9% $610,976 $403,938 $207,038 33.9% $764,812 52.8% UNFUNDED LIABILITIES $263,450 $301,511 ($38,061) -14.4% $1,317,250 $1,371,187 ($53,937) -4.1% $3,161,443 43.4% ENGINEERING Total Expenses $1,398,132 $1,544,740 ($146,608) -10.5% $7,303,683 $6,965,252 $338,431 4.6% $17,033,406 40.9% Color Key: 0 to 10%over budget > 10% over budget M Page 8 of 35 Central Contra Costa Sanitary District Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: COLLECTION SYSTEM OPS. ompr •• Budget •• •• 1 Budget 1 1 Variance % Annual % -P�wom Budget SALARIES&WAGES $522,693 $581,980 ($59,287) -11.3% $2,613,465 $2,620,881 ($7,416) -0.3% $6,272,384 41.8% EMPLOYEE BENEFITS $255,254 $266,184 ($10,930) -4.3% $1,276,270 $1,282,627 ($6,357) -0.5% $3,063,394 41.9% CAPITALIZED ADM OVERHEAD ($2,676) ($5,352) $2,676 -100.0% ($13,380) ($22,650) $9,270 = ($32,120) 70.5% UTILITIES $12,115 $8,092 $4,023 33.2% $60,575 $53,512 $7,063 11.7% $145,400 36.8% REPAIRS&MAINTENANCE $122,873 $196,922 ($74,049) -60.3% $515,866 $536,015 ($20,149) -3.9% $1,474,504 36.4% HAULING&DISPOSAL $10,916 $9,779 $1,137 10.4% $54,580 $31,500 $23,080 42.3% $131,000 24.0% PROFESSIONAL&LEGAL SERV $625 $497 $128 20.5% $3,125 $497 $2,628 84.1% $7,500 6.6% OUTSIDE SERVICES $4,972 $555 $4,417 88.8% $24,860 $24,982 ($122) -0.5% $59,680 41.9% MATERIALS&SUPPLIES $63,074 $89,706 ($26,632) -42.2% $298,370 $349,502 ($51,132) = $756,951 46.2% OTHER EXPENSES $18,529 $21,506 ($2,977) -16.1% $64,645 $60,511 $4,134 6.4% $138,445 43.7% UNFUNDED LIABILITIES $161,905 $177,858 ($15,953) -9.9% $809,525 $826,978 ($17,453) -2.2% $1,942,922 42.6% COLLECTION SYSTEM OPS.Total $1,170,280 $1,347,726 ($177,446) -15.2% $5,707,901 $5,764,354 ($56,453) -1.0% $13,960,060 41.3% Expenses Color Key: 0 to 10%over budget > 10% over budget Page 9 of 35 Central Contra Costa Sanitary District • � r • � � rr r f � r Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: PLANT OPERATIONS Category Period Budget Period Actual Period Variance % YTD Budget YTD Actual YTD Variance % Annual % am EW Budget SALARIES&WAGES $869,326 $928,953 ($59,627) -6.9% $4,346,630 $4,276,759 $69,871 1.6% $10,432,017 41.0% EMPLOYEE BENEFITS $380,506 $397,409 ($16,903) -4.4% $1,902,530 $1,932,911 ($30,381) -1.6% $4,566,639 42.3% CAPITALIZED ADM OVERHEAD ($28,023) ($5,547) ($22,476) 80.2% ($140,115) ($76,554) ($63,561) 45.4% ($336,340) 22.8% CHEMICALS $93,715 $157,028 ($63,313) -67.6% $468,775 $415,685 $53,090 11.3% $1,125,000 36.9% UTILITIES $250,215 $236,816 $13,399 5.4% $1,030,243 $1,020,391 $9,852 1.0% $3,002,600 34.0% REPAIRS&MAINTENANCE $186,609 $136,380 $50,229 26.9% $933,045 $788,829 $144,216 15.5% $2,239,400 35.2% HAULING&DISPOSAL $37,351 $41,703 ($4,352) -11.7% $186,755 $145,712 $41,043 22.0% $448,250 32.5% PROFESSIONAL&LEGAL SERV $291 $497 ($206) -70.8% $1,455 $497 $958 65.8% $3,500 14.2% OUTSIDE SERVICES $19,912 $31,515 ($11,603) -58.3% $99,560 $81,950 $17,610 17.7% $239,000 34.3% MATERIALS&SUPPLIES $58,871 $109,241 ($50,370) -85.6% $284,355 $372,073 ($87,718) = $706,600 52.7% OTHER EXPENSES $340,534 $336,782 $3,752 1.1% $572,169 $563,360 $8,809 1.5% $844,615 66.7% UNFUNDED LIABILITIES $269,219 $299,213 ($29,994) -11.1% $1,346,095 $1,375,691 ($29,596) -2.2% $3,230,674 42.6% PLANT OPERATIONS Total Expenses $2,478,526 $2,669,989 ($191,463) -7.7% $11,031,497 $10,897,303 $134,194 1.2% $26,501,955 41.1% Color Key: 0 to 10%over budget > 10% over budget M Page 10 of 35 Central Contra Costa Sanitary District � � r • � � rr r f � r Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: PUMP STATIONS SALARIES&WAGES $80,539 $88,572 ($8,033) -10.0% $402,695 $416,907 ($14,212) -3.5% $966,479 43.1% EMPLOYEE BENEFITS $33,186 $37,071 ($3,885) -11.7% $165,930 $181,671 ($15,741) -9.5% $398,256 45.6% CAPITALIZED ADM OVERHEAD $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% CHEMICALS $20,833 $0 $20,833 100.0% $83,332 $58,396 $24,936 29.9% $250,000 23.4% UTILITIES $43,045 $43,442 ($397) -0.9% $177,192 $189,440 ($12,248) -6.9% $516,550 36.7% REPAIRS&MAINTENANCE $30,661 $91,115 ($60,454) -197.2% $153,305 $147,899 $5,406 3.5% $367,950 40.2% HAULING&DISPOSAL $733 $856 ($123) -16.8% $3,665 $4,270 ($605) = $8,800 48.5% OUTSIDE SERVICES $6,683 $745 $5,938 88.9% $33,415 $4,750 $28,665 85.8% $80,200 5.9% MATERIALS&SUPPLIES $3,466 $835 $2,631 75.9% $17,330 $10,561 $6,769 39.1% $41,600 25.4% OTHER EXPENSES $2,979 $3,970 ($991) -33.3% $14,895 $8,925 $5,970 40.1% $35,796 24.9% UNFUNDED LIABILITIES $22,413 $29,396 ($6,983) -31.2% $112,065 $135,602 ($23,537) = $268,953 50.4% PUMP STATIONS Total Expenses $244,538 $296,003 ($51,465) -21.0% $1,163,824 $1,158,421 $5,403 0.5% $2,934,584 39.5% Color Key: 0 to 10%over budget > 10% over budget M Page I I of 35 Central Contra Costa Sanitary District � � r • � � rr r f � r Expense Report - By Department MTD Fund: 001 -RUNNING EXPENSE(O&M) November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: RECYCLED WATER SALARIES&WAGES $47,128 $37,644 $9,484 20.1% $235,640 $192,069 $43,571 18.5% $565,600 34.0% EMPLOYEE BENEFITS $35,434 $27,040 $8,394 23.7% $177,170 $132,097 $45,073 25.4% $425,244 31.1% CHEMICALS $6,999 $15,659 ($8,660) -123.7% $34,995 $49,838 ($14,843) = $84,000 59.3% UTILITIES $14,583 $4,513 $10,070 69.1% $72,915 $25,864 $47,051 64.5% $175,000 14.8% REPAIRS&MAINTENANCE $2,415 $0 $2,415 100.0% $12,075 $10,944 $1,131 9.4% $29,000 37.7% PROFESSIONAL&LEGAL SERV $1,166 $3,908 ($2,742) -235.1% $5,830 $3,908 $1,922 33.0% $14,000 27.9% OUTSIDE SERVICES $17,873 $0 $17,873 100.0% $76,699 $12,874 $63,826 83.2% $214,500 6.0% MATERIALS&SUPPLIES $987 $1,396 ($409) -41.4% $4,935 $7,145 ($2,210) = $11,900 60.0% OTHER EXPENSES $2,794 $887 $1,907 68.2% $13,970 $3,751 $10,219 73.2% $33,550 11.2% RECYCLED WATER Total Expenses $129,379 $91,047 $38,332 29.6% $634,229 $438,488 $195,741 30.9% $1,552,794 28.2% 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 NOVEMBER,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) 2,000,000 7,000,000 (5,000,000) 2,000,000 2,005,231 16.67% 11,753.42 116,135.23 127,888.65 RE05 US Gov't FHLMC 08/31/18 03/04/19 94 2.266% 4,943,215 5,000,000 5,000,000 5,000,000 41.67% 9,208.33 19,030.55 28,238.88 RE06 US Gov't FHLB 08/31/18 12/04/18 4 2.120% 4,972,556 5,000,000 5,000,000 5,000,000 41.67% 8,666.67 17,911.11 26,577.78 0 (5,000,000) (3) 11,915,771 17,000,000 0 12,000,000 12,005,231 100.00% 29,628.42 153,076.89 182,705.31 (2) 9,505.48 17,531.67 27,037.15 39,133.90 170,608.56 209,742.46 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of November,2018 was 2.20%. (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 2.194%. (4) The market value of the portfolio on November 30,2018 was$12,005,231. (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 18, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 78 of 288 Page 13 of 35 Central Contra Costa Sanitary District Protecting public 1 the environment Balance Sheet Fund:001-RUNNING EXPENSE(O&M) November 2018 Fiscal Period 5/2019 Summarized by Account Report Generated on Dec 11,2018 1:28:19 PM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $1,527,846 CASH ACCOUNTS/PAYROLL CLEARING $20,000 CASH ACCOUNTS/PETTY CASH $3,400 CASH ACCOUNTS/TEMPORARY INVESTMENTS $12,000,000 DEFERRED OUTFLOWS/DEFERRED OUTFLOWS-GASB 68 $29,078,203 DUE FROM/DUE FROM S/C $3,889,196 DUE FROM/DUE FROM S/I $779,500 INVENTORY/SUPPLIES&MATERIAL INV $2,126,754 PREPAID ACCOUNTS/PREPAID CAFETERIA PLAN $46,104 PREPAID ACCOUNTS/PREPAID COMMUTER PLAN $572 PREPAID ACCOUNTS/PREPAID EXPENSES $1,000,199 PREPAID ACCOUNTS/PREPAID INSURANCE $11,467 PREPAID ACCOUNTS/PREPAID RETIREMENT $13,071,774 RECEIVABLE ACCOUNTS/A/R-SSC DIRECT BILL $872,982 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $308,387 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE-COBRA $1,837 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $32,860 RECEIVABLE ACCOUNTS/COMPUTER PURCHASE PROGRAM $8,843 RECEIVABLE ACCOUNTS/DEPOSITS TO BANK ESCROW $100,640 RECEIVABLE ACCOUNTS/OVERTIME INSPECTION A/R $2,156 Current Assets $64,882,719 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 $717,285,061 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($15,319) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($698,511) CURRENT LIABILITIES/ACCRUED COMPENSATED ABS. ($4,530,207) CURRENT LIABILITIES/ACCRUED WAGES PAYABLE ($1,198,082) CURRENT LIABILITIES/CAFETERIA PLAN PAYABLE ($45,490) Page 14 of 35 Central Contra Costa Sanitary District Protecting public 1 the environment Balance Sheet Fund:001-RUNNING EXPENSE(O&M) November 2018 Fiscal Period 5/2019 Summarized by Account Report Generated on Dec 11,2018 1:28:19 PM CURRENT LIABILITIES/COMMUTER PLAN PAYABLE ($662) CURRENT LIABILITIES/MISC DEPOSITS/LIABILITIES ($139,931) CURRENT LIABILITIES/OTHER PAYROLL WITHHOLDING ($7,519) CURRENT LIABILITIES/PERMIT CLEARING ($91) CURRENT LIABILITIES/REFUNDABLE DEPOSITS ($42,080) CURRENT LIABILITIES/RETIREMENT CONTRIB W/H ($1,865,316) CURRENT LIABILITIES/WORKERS'COMP INS PAYABLE $247,550 DEF.COMP.CONTRIB W/H/ICMA $2,845 DUE TO/DUE TO S/C ($1,078,963) DUE TO/DUE TO S/I ($783,408) 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 $5,341,420 LIABILITIES/UNEARNED INTEREST ($29,413) MEDICAL LIABILITIES/DELTA DENTAL $220 MEDICAL LIABILITIES/DISABILITY INS $48 MEDICAL LIABILITIES/HEALTH NET $0 MEDICAL LIABILITIES/KAISER PERMANENTE $0 MEDICAL LIABILITIES/LIFE INS $0 MEDICAL LIABILITIES/OCCUPATIONAL HEALTH $1,016 MEDICAL LIABILITIES/POST EMP.BENEFIT-OPEB ($144,975) REIMBURSEMENT FEES ($54,466) Total Liabilities ($108,940,357) 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 $35,666,108 FUND EQUITY/GENERAL FIXED ASSET GROUP ($252,415,331) FUND EQUITY/STATE&FED CAPITAL GRANT ($75,301,279) YEAR TO DATE REVENUES/REVENUE SUMMARY ($3,033,157) Total Fund Equity ($608,344,704) TOTAL LIABILITIES AND FUND EQUITY ($717,285,061) Page 15 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT December 11, 2018 TO: THE BOARD OF DIRECTORS VIA: CHRIS THOMAS ,6'7 � FROM: AMAL LYON aex�x SUBJECT: Sewer Construction Variance Analysis The following are brief year-to-date variance explanations through period ending November 30, 2018: YTD YTD Fav/(Unfav) S/C Revenues Budgeted Actual Variance Explanation Lower Capacity Fees than budgeted thus far in the fiscal Total $ 4,027,905 $ 3,577,929 $ (449,970) year. FY YTD FY SIC Expenses: Budget* Actual Remaining %Spent Total $ 52,287,827 $ 14,503,936 $ 37,783,891 27.74% Includes 17118 carry-over($6,968,827) December 18, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 81 of 288 Page 16 of 35 Ad M Central Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 002-SEWER CONSTRUCTION (Capital) November 2018 Fiscal Period 512019 Report Generated on Dec 11, 2018 1:30:30 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Concord $0 $0 0.0% $0 $0 0.0% $7,150,000 $7,150,000 0.0% Other $1,025,581 $844,099 -17.7% $3,527,905 $3,069,486 -13.0% $20,813,000 $17,743,514 14.7% Sewer Service Charges $0 $6,251 0.0% $500,000 $508,443 1.7% $27,926,268 $27,417,825 1.8% Total Revenue $1,025,581 $850,350 -17.1% $4,027,905 $3,577,929 -11.2% $55,889,268 $52,311,339 6.4% Page 17 of 35 Sewer Fund (Capital)Spending FY 18-19 $25,000,000 $19,397,124 $20,000,000 ", 00001�"' $15,000,000 $13,377,477 14,503,936 $10,000,000 $9,429,510 $11,543,304 $3,996,336 $5,000,000 $1,426,829 $8,485,345 $3,404,835 $- $1,600,939 July August September October November ®Projected* ®Actual Columnl July August September October November Projected* $ 1,426,829 $ 3,996,336 $ 9,429,510 $ 13,377,477 $ 19,397,124 Actual 1,600,939 3,404,835 8,485,345 11,543,304 14,503,936 *Projected-Current year budget allocated by month based on historical spending in previous 2 years narrAmhar 1R 7(11 R Rani alar PIKIAKIrP (1nmmlttAA Unatinn Ananrla PnrrkAt- Pmmn RI of?RR Page 18 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2018 PERIOD 5/2019 A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROD BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18)1 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 9,220,874 9,293,855 TYPE TP Treatment Plant 32,746,274 26,758,622 5,987,652 16,865,000 (600,000) 16,265,000 22,252,652 4,092,846 181159,810 TYPE GI General Improvements 9,024,737 7,225,141 1,799,596 4,750,000 - 4,750,000 6,549,596 735,200 5,814,391 TYPE RW Recycled Water 2,382,894 1,769,035 613,859 2,857,000 - 2,857,000 3,470,859 455,016 3,015,837 CIB Contingency - - - 1,500,000 - 1,500,000 1,500,000 - 1,500,000 TOTAL DISTRICT $ 73,563,322 $ 66,594,495 $ 6,968,827 $ 45,319,000 $ - $ 45,319,000 $ 52,287,827 $ 14,503,936 $ 37,783,893 nimrrAmhAr 1 R 7(11 R Pmryi ilar PINANrP (1nmmlttAA Unintinn Aninnrla PnrkAt- Pnnin RA of?RR Page 19 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2018 PERIOD 5/2019 A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18)1 CARRY-FORWARD BUDGET FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 TYPE CS Collection System 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 12,309 787,691 6602 South Jackson CAD 411,290 391,290 20,000 - - 20,000 - 20,000 6603 North Jackson CAD 400,000 - 400,000 - - 400,000 25,362 374,638 8249 CSO Dump Pad Modifications 60,000 - 60,000 - - 60,000 5,000 55,000 *8412 PH Grayson Creek Trunk 15,100,000 15,061,359 38,641 - - 38,641 166,913 (128,272) 8419 Collection System Planning LT 885,000 884,387 613 100,000 100,000 100,613 51,368 49,245 *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 1,302,981 351,302 8435 WC Sewer Renovation Phase 12 1,450,000 2,891,122 (1,441,122) 3,100,000 3,100,000 1,658,878 1,546,633 112,245 8436 Moraga/Crossroads PS Project 1,300,000 1,138,016 161,984 2,697,000 2,697,000 2,858,984 298,357 2,560,627 8441 CIPP Contract 17-20 300,000 80,247 219,753 100,000 100,000 319,753 43,163 276,590 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 5,058 239,149 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 3,106,938 491,382 8446 Lafayette Sewer Renovation Phase 12 636,000 1,216,107 (580,107) 3,397,600 3,397,600 2,817,493 1,939,054 878,439 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 22,127 121,112 8450 Development Sewerage Support 400,000 240,770 159,230 250,000 250,000 409,230 109,162 300,068 8451 C.S.Sewer Renovation 50,000 - 50,000 21612,527 (2,200,000) 412,527 462,527 - 462,527 ***8452 Lafayette Sewer Ren.Ph.13 - - - - 500,000 500,000 500,000 132,188 367,812 *8453 Willows Sewer Repair 98,000 98,000 - - - - - - ***8454 So.Orinda Sewer Ren.Ph.7 - - - - 500,000 500,000 500,000 130,663 369,337 ***8455 W.C.Sewer Renov.Ph.13 - - - - 500,000 500,000 500,000 210,978 289,022 ***8456 Danville Sewer Ren.Ph.3 - - - - 500,000 500,000 500,000 67,371 432,629 8457 Pump Station Upgrades-Ph.2 - - - 50,000 50,000 50,000 - 50,000 Rounding 9 Total FY 2018-19 CS Amount $ 29,409,417 30,841,697 (1,432,280) 19,347,000 600,000 19,947,000 18,514,720 9,220,874 9,293,855 *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 nimrrAmhAr 1 R 7(11 R Pnmi alar PINANrP (1nmmlttAA Unintinn Aninnrla PnrkAt_ Pnnin Rr% of?RR Page 20 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2018 PERIOD 5/2019 A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET EXPENDITURES SPENT IN REMAINING BUDGET NO PROJECT TITLE PYS(THRU FYE 17-18) PYS(THRU FYE 17-18)1 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 TYPE TP Treatment Plant 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 31,038 505,051 7304 Instr&Controls PLC Upgrade 575,000 397,606 177,394 110,000 - 110,000 287,394 4,918 282,476 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 (59,619) 901171 7322 Fire Protection System Ph.2 1,406,000 1,014,803 391,197 - - - 391,197 121,733 269,464 7326 Equipment Replacement FY 15-FY 24 1,166,000 748,217 417,783 250,000 - 250,000 667,783 205,562 462,221 7327 Headwork's Screening Upgrade 8,144,000 7,845,455 298,545 76,000 - 76,000 374,545 305,724 68,821 7328 Influent Pump Electrical improvements 100,000 757 99,243 510,000 - 510,000 609,243 157,169 452,074 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 2,666,056 659,185 2,006,871 7339 T.Plant Control System I/O Replacement 470,000 605,231 (135,231) 900,000 - 900,000 764,769 55,250 709,519 7341 WC/Grayson Creek Levee Rehab 100,000 - 100,000 - - - 100,000 19,195 80,805 7348 Solids Handling Facility Improvements 4,975,000 4,516,007 458,993 5,715,000 - 5,715,000 6,173,993 751,210 5,422,783 7349 Aeration&Energy Upgrade 300,000 35,539 264,461 1,200,000 - 1,200,000 1,464,461 121,425 1,343,036 7351 Mechanical&Concrete Renovation 1,300,000 1,254,155 45,845 3,000,000 - 3,000,000 3,045,845 688,671 2,357,174 7352 UV Disinfection Upgrades - - - 500,000 - 500,000 500,000 134,507 365,493 7353 Outfall Improvements Ph.7 - - - 400,000 (300,000) 100,000 100,000 15,219 84,781 7354 TP Security Improvements 87,000 2,995 84,005 50,000 - 50,000 134,005 20,849 113,156 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 8001000 - 800,000 1,110,623 603,168 507,455 7360 Existing Plant Facility Drawing 100,000 83,040 16,960 100,000 - 100,000 116,960 17,227 99,733 7362 POB Seismic Upgrades 400,000 135,591 264,409 1,100,000 - 1,100,000 1,364,409 64,333 1,300,076 7363 Treatment Plant Planning 450,000 348,907 101,093 450,000 - 450,000 551,093 159,173 391,920 7364 TP Safety Enhancement Ph.5 - - - 100,000 - 100,000 100,000 - 100,000 Rounding 4 Total FY 2017-18 TP Amount $ 32,746,274 26,758,622 5,987,652 16,865,000 (600,000) 16,265,000 22,252,652 4,092,846 18,159,810 Ltalic Projects open but not in CIB for 18/19 nimrrAmhAr 1 R 7(11 R Pnmi alar PINANrP (1nmmlttAA Unintinn Aninnrla PnrkAt_ Pnnin RR of?RR Page 21 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2018 PERIOD 5/2019 A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET 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 FY 2018-19 TYPE GI General Improvements JIMPEM' 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 2,557 44,038 8236 District Easements 208,047 164,616 43,431 50,000 - 50,000 93,431 41,124 52,307 8238 Asset Management 2,969,185 2,790,236 178,949 400,000 - 400,000 578,949 300,107 278,842 8240 IT Development 21188,794 2,187,431 1,363 1,750,000 - 1,750,000 1,751,363 56,402 1,694,961 8243 Server Room Relocation 955,430 515,656 439,774 880,000 - 880,000 1,319,774 150,692 1,169,082 8247 Property&Building Improvements 400,000 178,767 221,233 300,000 - 300,000 521,233 125,813 395,420 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) Total FY 2017-18 GI Amount $ 9,024,737 7,225,141 1,799,596 4,750,000 - 4,750,000 6,549,596 735,200 5,814,391 nimrrAmhAr 1 R 7(11 R Pnmi alar PINANrP (1nmmlttAA Unintinn Aninnrla PnrkAt_ Pnnin R7 of?RR Page 22 of 35 PROGRAM/GM185L4-Modified in Excel CAPITAL IMPROVEMENT BUDGET REPORT ACCOUNTING CENTRAL CONTRA COSTA SANITARY DISTRICT PERIOD ENDING: 11/30/2018 PERIOD 5/2019 A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) PROJECT TOTAL TOTAL FY 2018-19 BUDGET ADJUSTED APPROVED TOTAL TOTAL PROJ BUDGETS EXPENDITURES PROJECT APPROVED ADJUSTMENTS BUDGET 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 FY 2018-19 TYPE RW Recycled Water 7306 Zone 1 Recycled Water 497,894 484,984 12,910 351000 - 35,000 47,910 6,985 40,925 7346 Surge Analysis 16-17 155,000 3,125 151,875 50,000 - 50,000 201,875 56,259 145,616 7361 Filter Plant Improvments 330,000 162,293 167,707 2,457,000 - 2,457,000 2,624,707 236,230 2,388,477 7365 Recycle Water Clearwell Repairs 1,400,000 1,118,633 281,367 3001000 - 300,000 581,367 155,542 425,825 7366 ReW Distribution System Renov.Program - - - 15,000 - 15,000 15,000 - 15,000 Rounding (6) Total FY 2016-17 RW Amount $ 2,382,894 1,769,035 613,859 2,857,000 - 2,857,000 3,470,859 455,016 3,015,837 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 14,503,936 37,783,893 nimrrAmhAr 1 R 7(11 R Pnmi alar PINANrP (1nmmlttAA Unintinn Aninnrla PnrkAt_ Pnnin RR of?RR Page 23 of 35 FY 18-19 CAPITAL BUDGET TRANSFERS PERIOD ENDING: 11/30/18 Memo to GM Position Paper approved 10/4/19 item 2 09/05/18 & Deputy GM PROJ.# PROJECTS signature TOTAL Contingency 18 19 / g Y *8451 C.S.Sewer Renovation (21000,000) (200,000) (21200,000) *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) - - 0 9990 Capital Projects-Contingency - - - 11500,000 Total - - - 1,500,000 * Not actural transfers. All part of one project split into individual projects for construction nar,amhar 1R 7(11 R Rani alar PIKIAKIrP (1nmmlttAA Unatinn Ananrin Pnr cat- Pmmn RQ of?RR Page 24 of 35 O&M PROJECTS- EXPENDITURE LIST ACCOUNTING PERIOD ENDING: 11/30/18 PERIOD 05/2019 OM043 - Naval Weapons Station Prior years Project expended Expenditure type through 17-18 Jul.'18 Aug.'18 Sept.'18 Oct.118 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 OM080 -CoCo Farm(Kiewit Future Farm Proposal) Prior years Project expended Expenditure type through 17-18 Jul.'18 Aug.'18 Sept.'18 Oct.118 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 $ 11444 $ 225 $ - $ 403 $ 241 $ - $ - $ - $ - $ - $ - $ - $ 2,314 $ 209,141 Other Charges $ 74,996 - - - - 561 - - - - - - - - $ 74,996 Total $ 281,824 $ 1,444 $ 225 $ - $ 403 $ 802 $ - $ - $ - $ - $ - $ - $ - $ 2,314 $ 284,137 OM083 - Refinery Recycled Water Exchange Prior years Project expended Expenditure type through 17-18 Jul.'18 Aug.'18 Sept.'18 Oct.118 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 $ 1,549 $ - $ - $ - $ - $ - $ - $ - $ 10,570 $ 34,218 other Charges $ - - - - - - - - - - $ - $ - Total $ 23,648 $ 2,746 $ 1,540 $ 2,411 $ 2,324 $ 1,549 $ - $ - $ - $ - $ - $ - $ - $ 10,570 $ 34,218 nimrrAmhAr 1 R 7(11 R Pnmi alar PINANrP (1nmmlttAA Unintinn Aninnrla PnrkAt- Pnnin Qn of?PR Page 25 of 35 CENTRAL CONTRA COSTA SANITARY DISTRICT SEWER CONSTRUCTION FUND TEMPORARY INVESTMENTS NOVEMBER,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) 4,500,000 6,000,000 (1,500,000) 4,500,000 4,511,769 15.25% 9,579.45 68,385.54 77,964.99 932 US Gov't Agency Dscnt 06/08/18 12/05/18 5 2.09 4,949,000 5,000,000 5,000,000 4,999,350 16.95% 8,500.00 34,849.99 43,349.99 933 US Gov't Agency Dscnt 06/08/18 05/28/19 179 2.32 4,956,560 5,000,000 5,000,000 4,972,300 16.95% 3,660.70 15,008.86 18,669.56 934 General Electric Comm Paper 08/31/18 12/03/18 3 2.24 1,988,354 2,000,000 2,000,000 1,999,535 6.78% 2,840.38 5,870.12 8,710.50 935 US Gov't Treasury Bill 08/31/18 02/28/19 89 2.56 3,955,756 4,000,000 4,000,000 3,977,600 13.56% 7,333.33 15,155.55 22,488.88 936 Toyota Motor CP 09/06/18 03/04/19 94 2.43 3,952,267 4,000,000 4,000,000 3,975,017 13.56% 8,000.00 14,933.34 22,933.34 937 FHLB Fed Agency 09/06/18 03/06/19 96 2.30 4,943,689 5,000,000 5,000,000 5,000,000 16.95% 9,333.33 17,422.22 26,755.55 (1,500,000) (4) 29,245,625 31,000,000 0 29,500,000 29,435,571 100.00% 49,247.19 171,625.62 220,872.81 (3) (5) 4,968.96 39,641.66 44,610.62 54,216.15 211,267.28 265,483.43 NOTE: (1) Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of November 2018 was 2.20%. (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 2.3004%. (4) The market value of the portfolio on November 30,2018 was$29,435,571. 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 18, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 91 of 288 Page 26 of 35 Central Contra Costa Sanitary District Protecting public 1 the environment Balance Sheet Fund:002-SEWER CONSTRUCTION(Capital) November 2018 Fiscal Period 5/2019 Summarized by Account Report Generated on Dec 11,2018 1:28:19 PM TOTAL ASSETS Current Assets CAD RECEIVABLE/AVAD-ALHAMBRA VLY AR $946,454 CASH ACCOUNTS/CASH $1,609,213 CASH ACCOUNTS/TEMPORARY INVESTMENTS $29,500,000 DUE FROM/DUE FROM DEBT FUND $3,281,476 DUE FROM/DUE FROM R/E $1,078,963 RECEIVABLE ACCOUNTS/ACCOUNTS RECEIVABLE $66,576 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $21,452 RECEIVABLE ACCOUNTS/CAD RECEIVABLE $162,781 Current Assets $36,666,915 Net Property,Plant and Equipment FIXED ASSETS-C.I.P./CONSTRUCTION IN PROGRESS $14,503,899 Net Property,Plant and Equipment $14,503,899 TOTAL ASSETS $51,170,813 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities ACCOUNTS PAYABLE/SALES TAX PAYABLE ($12,661) CURRENT LIABILITIES/ACCOUNTS PAYABLE ($798,058) CURRENT LIABILITIES/PROJECT RETENTION PAYABLE ($1,364,406) CURRENT LIABILITIES/REFUNDABLE CONST BONDS ($355,237) DUE TO/DUE TO DEBT FUND ($64,881) DUE TO/DUE TO R/E ($3,889,196) LIABILITIES/UNEARNED INTEREST ($102,144) Total Liabilities ($6,586,583) Total Fund Equity EXPENDITURE SUMMARY/TRANSFER TO CIP ($14,503,899) FUND EQUITY/AVAILABLE FUND BALANCE ($41,006,302) FUND EQUITY/EXPENDITURE SUMMARY $14,503,899 YEAR TO DATE REVENUES/REVENUE SUMMARY ($3,577,929) Total Fund Equity ($44,584,230) TOTAL LIABILITIES AND FUND EQUITY ($51,170,813) Page 27 of 35 AdIft Central Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 003-SELF-INSURANCE November 2018 Fiscal Period 512019 Report Generated on Dec 11, 2018 1:30:30 PM Category MTD Estimate MTD Actual MTD%Rev YTD Estimate YTD Actual YTD%Rev Annual Estimate Unrealized Balance Annual%Rev Other $9,645 $17,856 85.1% $827,725 $847,179 2.4% $960,250 $113,071 88.2% Total Revenue $9,645 $17,856 85.1% $827,725 $847,179 2.4% $960,250 $113,071 88.2% Page 28 of 35 9WOCentral Contra Costa Sanitary District ' i • ■ 1Aly-Mysly)i Expense Report - By Department MTD Fund: 003-SELF-INSURANCE November 2018 Fiscal Period 05/2019 Report Generated on Dec 11, 2018 1:34:13 PM $40,000 ❑Period Budget $800,000 ❑ YTD Budget ❑Period Actual ❑ YTD Actual $30,000 $600,000- $20,000- 600,000$20,000 $400,000- $10,000- 400,000$10,000 $200,000- $0- 200,000$0 $0 Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $29,540 $32,739 ($3,199) $717,700 $644,898 $72,802 Totals $29,540 $321739 ($33199) $7173700 $644,898 $72,802 Page 29 of 35 Central Contra Costa Sanitary District • � r • � � rr r f � r Expense Report - By Department MTD Fund: 003-SELF-INSURANCE November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: INSURANCE&OTHER EXP $791 $5,000 ($4,209) -532.1% $573,955 $586,657 ($12,702) -2.2% $579,500 101.2% GENERAL&AUTO LIABILITY $28,749 $27,739 $1,010 3.5% $143,745 $58,242 $85,503 59.5% $345,000 16.9% EMP RELATED&POLLUTION $0 $0 $0 0.0% $0 $0 $0 0.0% $0 0.0% Total Expenses $29,540 $32,739 ($3,199) -10.8% $717,700 $644,898 $72,802 10.1% $924,500 69.8% 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 NOVEMBER,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 71200,000 71218,831 100.00% 13,019.18 35,012.72 48,031.90 (3) 7,200,000 7,200,000 0 7,200,000 71218,831 100.00% 13,019.18 35,012.72 48,031.90 (2) 2,568.70 0.00 2,568.70 15,587.88 35,012.72 50,600.60 NOTE: (1) Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund. The estimated yield as of November,2018 was 2.20%. (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 2.20%. (4) The market value of the portfolio on November 30,2018 was$7,218,831. COMPLIANCE STATEMENT: All investments comply with the District's internal investment policy approved by the Board of Directors. December 18, 2018 Regular FINANCE Committee Meeting Agenda Packet- Page 96 of 288 Page 31 of 35 Central Contra Costa Sanitary District Protecting public 1 the environment Balance Sheet Fund:003-SELF-INSURANCE November 2018 Fiscal Period 5/2019 Summarized by Account Report Generated on Dec 11,2018 1:28:19 PM TOTAL ASSETS Current Assets CASH ACCOUNTS/CASH $139,545 CASH ACCOUNTS/TEMPORARY INVESTMENTS $7,200,000 DUE FROM/DUE FROM R/E $783,408 RECEIVABLE ACCOUNTS/ACCRUED INTEREST A/R $26,105 Current Assets $8,149,058 TOTAL ASSETS $8,149,058 TOTAL LIABILITIES AND FUND EQUITY Total Liabilities CURRENT LIABILITIES/ACCOUNTS PAYABLE ($5,000) CURRENT LIABILITIES/GASB10 ACTUARIAL RESERVE ($882,230) DUE TO/DUE TO R/E ($779,500) Total Liabilities ($1,666,730) Total Fund Equity FUND EQUITY/EMPLOYMENT/POLLUTION RISK ($5,000,000) FUND EQUITY/EXPENDITURE SUMMARY $644,898 FUND EQUITY/INS PREMS/CLAIMS/LAWSUITS ($1,280,047) YEAR TO DATE REVENUES/REVENUE SUMMARY ($847,179) Total Fund Equity ($6,482,328) TOTAL LIABILITIES AND FUND EQUITY ($8,149,058) Page 32 of 35 AdIft Central Contra Costa Sanitary District Protecting public health and the environment Revenue Report MTD Fund: 004-DEBT SERVICE November 2018 Fiscal Period 512019 Report Generated on Dec 11, 2018 1:30:30 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 $0 0.0% $3,611,037 $3,611,037 0.0% Total Revenue $0 0.0% $0 $0 0.0% $3,611,037 $3,611,037 0.0% Page 33 of 35 9WOCentral Contra Costa Sanitary District ' i • ■ 114PHURQUOLIF Aly-Mysly)i Expense Report - By Department MTD Fund: 004-DEBT SERVICE November 2018 Fiscal Period 05/2019 Report Generated on Dec 11, 2018 1:34:13 PM j $� ❑Period Budget $500,000 ❑ YTD Budget ❑Period Actual ❑ YTD Actual $400,000- $0- $300,000- $0- 400,000$0 $300,000$0 $200,000- ($0)- $100,000- $0- Period 200,000($0) $100,000$0Period Budget Period Actual Period Variance YTD Budget YTD Actual YTD Variance $0 $0 $0 $202,284 $464,585 ($262,301) Totals $0 $0 $0 $2023284 $4643585 ($2623301) Page 34 of 35 Central Contra Costa Sanitary District • � r • � � rr r f � r Expense Report - By Department MTD Fund: 004-DEBT SERVICE November 2018 Fiscal Period 0512019 Report Generated on Dec 11, 2018 1:34:13 PM Department: INTEREST EXPENSE $0 $0 $0 0.0% $202,284 $464,585 ($262,301) • '• $1,135,780 40.90% Total Expenses $0 $0 $0 0.0% $202,284 $464,585 ° ° ( 262,301) -129.7/0 1,135,780 40.9/o Total Expenses $7,337,928 $7,634,764 ($296,836) -4.0% $38,457,556 $36,775,592 $1,681,964 4.4% $91,780,736 40.1% Color Key: 0 to 10%over budget > 10% over budget M Page 35 of 35 Central Contra Costa Sanitary District Protecting public 1 the environment Balance Sheet Fund:004-DEBT SERVICE November 2018 Fiscal Period 5/2019 Summarized by Account Report Generated on Dec 11,2018 1:28:19 PM 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)