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HomeMy WebLinkAbout09.a Receive Operations and Maintenance June 2010 Year-End Financials9.01. Central Contra Costa Sanitary District August 27, 2010 TO: BOARD OF DIRECTORS VIA: JAMES KELLY, GENERAL MANAGER 0�� FROM: DEBBIE RATCLIFF, CONTROLLER ! SUBJECT: PRE -AUDIT (PERIOD 13) JUNE 2010 FINANCIAL STATEMENTS Several entries were made to the June 2010 financials statements in preparation for the upcoming year -end audit. The attached reports contain the final results that will be submitted to the external auditors. Please focus on the year -to -date information as the figures in the month -to -date columns only reflect adjustments made in the pre -audit period 13. The following reports are provided: - Balance Sheets (Statement of Net Assets) - Revenue Summaries - Expense at District Level - Expense at Department Level - Salary and Benefit Reports - Capital Improvement Budget Reports - Temporary Investments The District's external auditors may choose to propose audit adjustments if significant, which will be reflected in the official audited financial statements. If you have any questions, please call me at 229 -7326. HAFinancial Statements Period 13 2010.doc FINANCIAL STATEMENT SUMMARY June, 2010 - Period 13 O & M Revenue Jun -10 Actual Budget Variance O & M Expenses 8,185 8,121 (64) -0.8% Year- to- date Favorable Variance > $10K: Total Labor Charges Directors Fees & Expenses Chemicals Utilities Repairs & Maintenance Hauling & Disposal Professional & Legal Outside Services Materials & Supplies Other Expenses Year- to- date Unfavorable Variance > $10K: Prepared by: T. Smithey QA- YEAR -TO -DATE Actual Budget Variance 60,257 61,668 (1,411) -2.3% YEAR -TO -DATE Actual Budget Variance 56,558 59,746 3,188 5.3% Total Labor Charges YEAR -TO -DATE Variance Sewer Construction 340 Revenue 21,326 39 Expense 29,109 169 Over /Under 7,783 467 0 463 0 91 0 249 0 590 0 182 3,188 Total Labor Charges 0 Chemicals 0 Utilities 0 Repairs & Maintenance 0 Hauling & Disposal 0 Professional & Legal 0 Outside Services 0 Materials & Supplies 0 Self- Insurance Expense 0 Other Expenses 0 3,188 TEMPORARY INVESTMENTS: Held in District LAW Account, Commercial Paper, Collateralized Certificate of Deposit, U.S. T -Bill, and CalTrust; LAW yield as of June, 2010 was 0.528°/x. 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