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Home My WebLink About05.b. Receive quarterly financial review for quarter ending September 30, 2020 Page 1 of 35 Item 5.b. ,orVIOIN SAN November 16, 2020 TO: FINANCE COMMITTEE FROM: KEVIN MIZUNO, FINANCE MANAGER CHRISTOPHER THOMAS, FINANCE ADMINISTRATOR REVIEWED BY: PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE QUARTERLY FINANCIAL REVIEW FOR QUARTER ENDING SEPTEMBER 30, 2020 Attached is the Quarterly Financial Review for the first quarter of Fiscal Year 2020-21 ended September 30, 2020. The Executive Summary section (Section 1) of the attached report includes an analysis of financial results and the investment portfolios for the quarter. Strategic Plan Tie-In GOAL THREE:Fiscal Responsibility Strategy 1—Maintain financial stability and sustainability, Strategy 2—Ensure integrity and transparency in financial management ATTACHMENTS: 1. Quarterly Financial Review- FY 2020-21 Q1 November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 110 of 188 Ou rterly "16, 0 0 'D Fin Review CENTRAL SAN • • CENTRAL CONTRA COSTA nci _ r n -• i i 7 I 1 l f I � � - y� ies I � ' _ ,_ , , ,_ , _ __ , . ,_ _ ,,r Ended September 30, 2020 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Table of Contents Section1 -Executive Summary................................................................................................................................................................................................1 Section 2 -Financial Results Summary by Fund................................................................................................................................................................4 Section 3 - Operations&Maintenance Fund Revenues RevenuesSource-Summary..............................................................................................................................................................................................................5 RevenuesSource- Detail.....................................................................................................................................................................................................................6 Expenses Expensesby Type-Summary............................................................................................................................................................................................................7 Expensesby Type- Detail....................................................................................................................................................................................................................8 Expenses by Organizational Unit- Summary(Department) .............................................................................................................................................10 Expenses by Organizational Unit- Detail (Division).............................................................................................................................................................11 Section 4-Sewer Construction Fund Revenues Revenuesby Source- Summary.....................................................................................................................................................................................................12 Revenuesby Source- Detail............................................................................................................................................................................................................13 Expenses ExpensesSummary(by Program).................................................................................................................................................................................................14 ExpensesDetail (by Project)............................................................................................................................................................................................................15 Section 5 -Self Insurance Fund Revenuesby Source.............................................................................................................................................................................................................................19 Expensesby Type.................................................................................................................................................................................................................................20 November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 112 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Table of Contents Section 6-Debt Service Fund Revenuesby Source.............................................................................................................................................................................................................................21 Expensesby Type.................................................................................................................................................................................................................................22 Section 7-Investment Portfolio Reports Operations&Maintenance Fund....................................................................................................................................................................................................23 SewerConstruction Fund..................................................................................................................................................................................................................24 SelfInsurance Fund.............................................................................................................................................................................................................................25 Section 8-Financial Performance Metrics 0&M Fund Cashflow Forecast.........................................................................................................................................................................................................26 SewerConstruction Fund Cashflow Forecast...........................................................................................................................................................................27 StaffingTrends.......................................................................................................................................................................................................................................28 Cost per Million Gallons of Wastewater Treated.....................................................................................................................................................................29 CapitalSpending Trend......................................................................................................................................................................................................................30 Milesof Pipeline Constructed..........................................................................................................................................................................................................31 November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 113 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 1 -Executive Summary Quarterly Financial Highlights Included in this consolidated report are quarterly budget-to-actual financial reports as well as the investment portfolio reports for the first quarter of FY 2020-21 ended September 30, 2020. The underlying reports present unaudited quarterly results for the Running Expense (0&M), Sewer Construction, Self-Insurance, and Debt Service funds. Operating&Maintenance Fund 0&M Fund results for the first quarter show total expenditures are $18.7 million, which is approximately $4.0 million (18.9%) under the projected year-to-date budget. This favorable expense variance is larger than the favorable variance reported in the first quarter of the prior year of 12.5% and is largely attributable to timing issues as well as the full-time employee vacancy rate being higher than normal through the first quarter at approximately 7.8% with the budget assuming 2.0%. Unanticipated temporary delays in expense reporting are attributable Central San's transition to a new modern enterprise resource planning (ERP) system, Oracle Cloud Fusion, on September 1, 2020. This transition resulted in an unanticipated backlog in processing invoices connected to purchase orders. Significant manual intervention was initially necessary, as the new system has tighter tolerances for (1) ensuring matches between general ledger accounts between the invoice and purchase order and (2) annual allocations of funds in multi-year purchase orders than was present in the previous ERP. Fortunately, the bulk of this backlog was addressed during the month October and is expected to contract back to normal levels shortly thereafter. However, some expenses are likely understated to a degree, through September, due to these issues. Additionally, following Board direction on October 1St, Central San commenced contributing to the OPEB trust ($1.25 million budgeted in FY 2020-21), which is not reflected in the actual results for the quarter ended September 30, 2020. In the aggregate, the 0&M Fund is reporting a unfavorable revenue variance with total revenues of $0.9 million, which is approximately$0.2 million (18.4%) under total estimated year-to-date revenues. This is higher than the year-to-date negative revenue variance reported in the first quarter of the prior year of 6.7%, and is largely attributable revenues in the "Miscellaneous Service Charge Revenues" category (i.e. stormwater program, household hazardous waste, etc.) coming in slower than projected as the nation continues to deal with the ongoing COVID-19 pandemic. However, an analysis of permit 11Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 114 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 1 -Executive Summary counter activity presented to the Real Estate, Environmental and Planning Committee on November 2, 2020 showed relatively strong permit activity in the first quarter of FY 2020-21. Further, an analysis presented to the Finance Committee on September 22, 2020 estimated that total FY 2020-21 sewer service charges are projected to come in over budget by approximately$0.9 million, of which $0.4 million (44%) would be the 0&M Fund's share. Sewer Construction Fund Sewer Construction Fund results for the first quarter show total capital project expenditures of$9.8 million, or 11.1% of the total adopted budget of $88.0 million. When including roll-over capital project appropriations from the prior year of $21.0 million, the capital spending rate drops to 9.0% of total FY 2020-21 Board authorized appropriations of$108.6 million. When comparing actual capital expenditures to the year-to-date budget projection which incorporates historical "s-curve" trends, total year-to-date capital spending is at 59.3% below the targeted 90% line. On the positive side, projects are realizing cost savings due to very competitive bids being received in the current economic environment. These lower bids benefit the capital program by reducing future spending on some capital projects, leaving resources for new projects not included in the FY 2020- 21 adopted budget (i.e. building and infrastructure improvements to mitigate COVID-19 pandemic risks) or existing projects in the District's Ten-Year Capital Improvement Plan such as the Solids Handling Project which is expecting higher than originally anticipated costs. On the revenue side, the Sewer Construction Fund is currently reporting revenues of $1.3 million, reflecting an unfavorable year-to-date variance of $0.5 million (-26.4%). This unfavorable revenue variance is largely attributable to capacity fee revenues falling well short of the year-to-date revenue estimate. However, the timing of receipt of this revenue source is difficult to predict and therefore spread out evenly on a straight-line basis throughout the year. However, as noted previously, an analysis presented to the Finance Committee on September 22, 2020 estimated that total FY 2020-21 sewer service charges are projected to come in over budget by approximately $0.9 million, of which $0.5 million (56%) would be the Sewer Construction Fund's share. Additionally, as noted previously, permit counter activity was strong in the first quarter. 2 1 P a g e November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 115 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 1 -Executive Summary Investment Portfolio Highlights In accordance with Section 53646 of the California Government Code as well as Central San's Investment Policy, the Finance Division is required to submit an investment report to the General Manager and Board of Directors at least quarterly. The investments held by Central San on September 30, 2020 are presented in separate Investment Portfolio Reports for each fund on pages 23-25 of this consolidated report. Pursuant to the Investment Policy and state law, the Investment Portfolio Report presents the following information: type of investment, issuer, date of maturity, par (or face) and dollar amount invested on all securities, as well as the current market value as of the date of the report. Through the first quarter of FY 2020-21,the 0&M Fund has generated Investment Income of$55,377, exceeding the year-to-date revenue estimate of$47,500 by $7,877 (16.6%). The Sewer Construction Fund is reporting Investment Income of$73,052, falling marginally shy of the year-to-date revenue estimate of $73,375 by $323 (44%). As of September 30, 2020, Central San continues to hold a majority of the investment portfolio ($59.2 million) in Local Agency Investment Fund (LAIF) state investment pool. The remaining investments are held in short-term United States Treasury Bills yielding far less than LAIF given the current market environment for short-term fixed income instruments permissible for investment by Central San's investment policy and state law. As the financial markets appear to be gradually stabilizing when compared to the extreme volatility reported in the first two quarters of calendar year 2020, staff is actively working with the Contra Costa County Treasurer Tax Collector's Office (County Treasury) to identify safe investment alternatives in addition to LAIF. Specifically, staff is looking into investing with California Asset Management Program (CAMP), which is currently authorized by Central San's Investment Policy and CA Government Code. While the County currently has an investment account with CAMP, it is not yet offered to voluntary County Treasury Pool participants such as Central San. Staff will continue to discuss the merits of this investment tool with the County Treasury and report any significant developments back to the Finance Committee and Board of Directors. Central San's investment portfolio is in compliance with the Board's adopted policy regarding investments as of the quarter ended September 30, 2020. Furthermore, as a statement of compliance, Central San is expected to meet expenditure requirements for the next six (6) months from a combination of maturing investments and FY 2020-21 budgeted revenues. 3 1 P a g e November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 116 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 2 -Financial Results Summary by Fund Annual YTD Budget YTD YTD YTD Variance Annual Realized Category Budget Actual Variance($] (%) Budget [%] Fund Revenues 0&M $ 1,071,216 $ 873,986 (197,229) -18.4% $ 65,432,162 1.3% Sewer Construction 1,759,875 1,285,595 (474,280) -26.9% 94,952,902 1.4% Self Insurance 483,013 465,015 (17,998) -3.7% 582,050 79.9% Debt Service - - 2,517,605 0.0% Total $ 3,314,103 $ 2,624,596 $ (689,507) $ 163,484,719 Fund Expenses 0&M $ 23,004,084 $ 18,651,686 4,352,399 18.9% $ 90,666,338 20.6% Sewer Construction 21,088,709 9,799,713 11,288,996 53.5% 108,595,770 9.0% Self Insurance 288,375 159,977 128,398 44.5% 1,153,500 13.9% Debt Service 134,886 134,886 - 0.0% 777,605 17.3% Total $ 44,516,054 $ 28,746,262 $ 15,769,793 $ 201,193,213 YTD Budget-to-Actual Revenues by Fund YTD Budget-to-Actual Expenses by Fund Sz000,000 $1,750,000 f28A00,000 $1,500,000 520,000,000 ' $92501000 Z — $1,000,000 $750,000 f10A00,000 r Ssoo,000 $250,000 $S,000poo ' $_ $ 0&M Sewer Coru'nuRion Selfinsarance Oebt Se,vise D611, Pund Fund .rro T. Buda Acwal Bud6H �'tual 4Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 117 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 3 - Operations & Maintenance Fund Revenues by Source - Summary Level Annual QTD QTD QTD QTD Variance YTD YTD YTD YTD Annual Budget Category Budget Actual Variance($) (%) Budget Actual Variance($) Variance(%) Budget Realized(%) Operating Revenues: Sewer Service Charge Revenue $ (7,244) $ 64,520 $ 71,765 -990.6% $ (7,244) $ 64,520 $ 71,765 -990.6% $ 44,527,762 0.1% Sewage Treatment Cost Sharing - (46,215) (46,215) - (46,215) (46,215) 15,760,000 -0.3% Miscellaneous Service Charge 336,610 139,813 (196,797) -58.5% 336,610 139,813 (196,797) -58.5% 2,177,000 6.4% Non-Operating Revenues: Permit and Inspection Fees 505,600 484,186 (21,414) -4.2% 505,600 484,186 (21,414) -4.2% 2,022,400 23.9% Other Non Operating Income 188,750 176,305 (12,445) -6.6% 188,750 176,305 (12,445) -6.6% 755,000 23.4% Investment Income 47,500 55,377 7,877 16.6% 47,500 55,377 7,877 16.6% 190,000 29.1% Total Revenue $ 1,071,216 $ 873,986 $ (197,229) -18.4% $ 1,071,216 $ 873,986 $ (197,229) -18.4% $ 65,432,162 1.3% Year-to-Date Revenues by Source $600,000 $500,000 VIM $400,000 $300,000 $200,000 $100,000 1"Sewer Service Charge Sewage Treatment Cost Miscellaneous Service Charge Permit and Inspection Fees Other Non Operating Income Investment Income $(100,000) ' Revenue Sharing Revenue Source Category ■YTD ■YTD Budget Actual 5 � Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 118 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 3 - Operations & Maintenance Fund Revenues by Source - Detail Level Annual QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Variance Annual Realized Category Budget Actual Variance($) % Budget Actual Variance($) % Budget (%) Sewer Service Charge Revenue Sewer Service Charge Counter $ 59,383 $ 57,660 $ (1,723) -2.9% $ 59,383 $ 57,660 $ (1,723) -2.9% $ 237,530 24.3% Sewer Service Charge County - - - - - - 44,055,078 0.0% Sewer Service Charge Direct 6,860 6,860 6,860 6,860 501,662 1.4% Sewer Service Charge Prior (66,627) - 66,627 -100.0°/% (66,627) - 66,627 -100.0% (266,508) 0.0% Sewage Treatment Cost Sharing - (46,215) (46,215) - (46,215) (46,215) 15,760,000 -0.3% Miscellaneous Service Charges Septic Tank Dumping 12,500 21,301 8,801 70.4% 12,500 21,301 8,801 70.4% 50,000 42.6% Sales 250 50 (200) -80.0% 250 50 (200) -80.0% 1,000 5.0% Other Service Charges 47,500 11,504 (35,996) -75.8% 47,500 11,504 (35,996) -75.8% 190,000 6.1% Recycled Water 105,000 100,089 (4,911) -4.7% 105,000 100,089 (4,911) -4.7% 420,000 23.8% Satellite Water Recycling 15,500 - (15,500) -100.0% 15,500 - (15,500) -100.0% 62,000 0.0% Stormwater Program 97,500 - (97,500) -100.0% 97,500 - (97,500) -100.0% 390,000 0.0% Household Hazardous Waste 58,360 6,869 (51,491) -88.2% 58,360 6,869 (51,491) -88.2% 1,064,000 0.6% Permit&Inspection Fees Permit/Application Fees 150,000 140,889 (9,111) -6.1% 150,000 140,889 (9,111) -6.1% 600,000 23.5% Main Lines Inspection Fees - - - - - Plan Review - - - - - Overtime Inspection 3,600 962 (2,638) -73.3% 3,600 962 (2,638) -73.3% 14,400 6.7% Side Sewer Inspection 292,500 326,842 34,342 11.7% 292,500 326,842 34,342 11.7% 1,170,000 27.9% Industrial Permit Fees 25,750 - (25,750) -100.0% 25,750 - (25,750) -100.0% 103,000 0.0% New Industry Permit Fees 3,750 2,649 (1,101) -29.4% 3,750 2,649 (1,101) -29.4% 15,000 17.7% Annexation Charges 30,000 12,844 (17,156) -57.2% 30,000 12,844 (17,156) -57.2% 120,000 10.7% Other Non-Operating Income MVSD P2 Program 6,000 - (6,000) -100.0% 6,000 - (6,000) -100.0% 24,000 0.0% Pretreatment Program Fine 500 - (500) -100.0% 500 - (500) -100.0% 2,000 0.0% Lease Rental Income 179,750 171,043 (8,707) -4.8% 179,750 171,043 (8,707) -4.8% 719,000 23.8% Miscellaneous Income 2,500 (2,643) (5,143) -205.7% 2,500 (2,643) (5,143) -205.7% 10,000 -26.4% Right of Way Fees - 7,905 7,905 - 7,905 7,905 - Investment Income 47,500 55,377 7,877 16.6% 47,500 55,377 7,877 16.6% 190,000 29.1% Total Revenues $ 1,071,216 $ 873,986 $ (197,229) -18.4% $ 1,071,216 $ 873,986 $ (197,229) -18.4% $ 65,432,162 1.3% 6 1 P a g e November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 119 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 3 - Operations & Maintenance Fund Expenses by Type - Summary QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Variance Annual Realized Category Budget Actual Variance($) (%) Budget Actual Variance($) (%) Budget (%) Salaries&Wages $ 9,885,798 $ 8,928,125 $ 957,673 9.7% $ 9,885,798 $ 8,928,125 $ 957,673 9.7% $ 39,543,191 22.6% Employee Benefits 2,886,293 2,525,245 361,048 12.5% 2,886,293 2,525,245 361,048 12.5% 11,545,173 21.9% Retiree/Unfunded Liability Costs 3,956,754 3,183,573 773,181 19.5% 3,956,754 3,183,573 773,181 19.5% 15,827,016 20.1% Purchased Property Services 1,583,644 814,934 768,710 48.5% 1,583,644 814,934 768,710 48.5% 6,334,577 12.9% Other Purchased Services 1,576,369 623,113 953,256 60.5% 1,576,369 623,113 953,256 60.5% 6,305,477 9.9% Supplies&Materials 2,366,575 1,739,911 626,664 26.5% 2,366,575 1,739,911 626,664 26.5% 9,466,300 18.4% Other Expenses 748,651 836,785 (88,134) -11.8% 748,651 836,785 (88,134) -11.8% 1,644,604 50.9% Total Expenses $ 23,004,084 $ 18,651,686 $ 4,352,399 18.9% $ 23,004,084 $ 18,651,686 $ 4,352,399 18.9% $ 90,666,338 20.6% Year-to-Date Expenses by Type $1.0,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 r Salaries&Wages Employee Benefits Retiree/Unfunded Purchased Property Other Purchased Supplies&Materials Other Expenses Liability Costs Services Services Department ■YTD ■YTD Budget Actual 7Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 120 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 3 - Operations & Maintenance Fund Expenses by Type - Detail QTD YTD Budget QTD QTD QTD Variance Variance YTD YTD YTD Variance Annual Realized Expense Type Budget Actual ($) (°/o) Budget Actual Variance($) (%) Budget (%) Salaries&Wages FTE Regular Pay $ 9,347,250 $ 8,514,718 $ 832,532 8.9% $ 9,347,250 $ 8,514,718 $ 832,532 8.9% $ 37,389,000 22.8% Temporary Pay 76,493 76,493 100.0% 76,493 76,493 100.0% 305,971 0.0% Premium Pay 695,843 400,457 295,386 42.5% 695,843 400,457 295,386 42.5% 2,783,370 14.4% Board Fees 13,663 12,950 713 5.2% 13,663 12,950 713 5.2% 54,650 23.7% Other (247,450) (247,450) 100.0% (247,450) (247,450) 100.0% (989,800) 0.0% Total Salaries&Wages 9,885,798 8,928,125 957,673 9.7% 9,885,798 8,928,125 957,673 9.7% 39,543,191 22.6% Employee Benefits Leave Accruals - 68,686 (68,686) 0.0% - 68,686 (68,686) 0.0% - 0.0% Insurance Premiums 1,848,649 1,753,559 95,090 5.1°% 1,848,649 1,753,559 95,090 5.1% 7,394,596 23.7% Employer Taxes 142,090 146,683 (4,593) -3.2% 142,090 146,683 (4,593) -3.2% 568,359 25.8% Employer Retirement 1,889,829 1,657,728 232,101 12.3% 1,889,829 1,657,728 232,101 12.3% 7,559,314 21.9% OPEB Contributions 410,250 211,326 198,924 48.5% 410,250 211,326 198,924 48.5% 1,641,000 12.9% Other Benefits 11,575 - 11,575 100.0% 11,575 - 11,575 100.0% 46,300 0.0% Benefit Adjustments (1,416,099) (1,312,736) (103,363) 7.3% (1,416,099) (1,312,736) (103,363) 7.3% (5,664,396) 23.2% Total Employee Benefits 2,886,293 2,525,245 361,048 12.5% 2,886,293 2,525,245 361,048 12.5% 11,545,173 21.9% Retiree/Unfunded Liability Costs Pension 3,124,754 2,877,063 247,691 7.9% 3,124,754 2,877,063 247,691 7.9% 12,499,016 23.0% OPEB 925,250 306,510 618,740 66.9% 925,250 306,510 618,740 66.9% 3,701,000 8.3% UAAL Vacancy (93,250) (93,250) 100.0% (93,250) (93,250) 100.0% (373,000) 0.0% Total Unfunded Liability Costs 3,956,754 3,183,573 773,181 19.5% 3,956,754 3,183,573 773,181 19.5% 15,827,016 20.1% Purchased Property Services Repairs&Maintenance 1,022,600 776,258 246,342 24.1% 1,022,600 776,258 246,342 24.1% 4,090,401 19.0% Hauling&Disposal 253,606 (92,466) 346,072 136.5% 253,606 (92,466) 346,072 136.5% 1,014,425 -9.1% Security 162,700 9,761 152,939 94.0% 162,700 9,761 152,939 94.0% 650,800 1.5% Rentals 47,675 42,874 4,801 10.1% 47,675 42,874 4,801 10.1% 190,701 22.5% Cleaning 97,062 78,508 18,555 19.1% 97,062 78,508 18,555 19.1% 388,250 20.2% Total Purchased Property Services 1,583,644 814,934 768,710 48.5% 1,583,644 814,934 768,710 48.5% 6,334,577 12.9% 8 1 P a g e November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 121 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 3 - Operations & Maintenance Fund Expenses by Type - Detail (Continued) QTD YTD Budget QTD QTD QTD Variance Variance YTD YTD YTD Variance Annual Realized Expense Type Budget Actual ($) (%) Budget Actual Variance($) (%) Budget (%) Other Purchased Services Professional Services 182,050 159,031 23,019 12.6% 182,050 159,031 23,019 12.6% 728,200 21.8% Technical Services 809,145 304,648 504,497 62.3% 809,145 304,648 504,497 62.3% 3,236,580 9.4% Other Purchased Services 585,174 159,434 425,740 72.8% 585,174 159,434 425,740 72.8% 2,340,697 6.8% Total Other Purchased Services 1,576,369 623,113 953,256 60.5% 1,576,369 623,113 953,256 60.5% 6,305,477 9.9% Supplies&Materials Utilities&Fuel 1,172,413 834,659 337,754 28.8% 1,172,413 834,659 337,754 28.8% 4,689,650 17.8% Chemicals 383,500 408,052 (24,552) -6.4% 383,500 408,052 (24,552) -6.4% 1,534,000 26.6% General Supplies 810,663 497,200 313,463 38.7% 810,663 497,200 313,463 38.7% 3,242,650 15.3% Total Supplies&Materials 2,366,575 1,739,911 626,664 26.5% 2,366,575 1,739,911 626,664 26.5% 9,466,300 18.4% Other Expenses Insurance&Risk Management 450,000 450,000 - 0.0% 450,000 450,000 - 0.0% 450,000 100.0% Memberships 157,070 368,699 (211,629) -134.7% 157,070 368,699 (211,629) -134.7% 628,279 58.7% Training&Meetings 128,769 20,861 107,908 83.8% 128,769 20,861 107,908 83.8% 515,075 4.1% Miscellaneous Other 12,813 (2,775) 15,587 121.7% 12,813 (2,775) 15,587 121.7% 51,250 -5.4% Total Other Expenses 748,651 836,785 (88,134) -11.8% 748,651 836,785 (88,134) -11.8% 1,644,604 50.9% Total Expenses !F 23,004,084 $ 18,651,686 $ 4,352,399 18.90/. $ 23,004,084 $ 18,651,686 $ 4,352,399 18.90/. $ 90,666,338 486.1% 9 1 P a g e November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 122 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 3 - Operations & Maintenance Fund Expenses by Organizational Unit- Summary (by Department) QTD YTD QTD QTD QTD Variance YTD YTD YTD Variance Annual % Category Budget Actual Variance($) (%) Budget Actual Variance($) (%) Budget Used Department Executive Governance $ 766,097 $ 619,606 $ 146,491 19.1% $ 766,097 $ 619,606 $ 146,491 19.1% $ 3,064,387 20.2% Administration 5,858,591 4,235,662 1,622,929 27.7% 5,858,591 4,235,662 1,622,929 27.7% 22,084,363 19.2% Technical Services 4,655,846 3,616,633 1,039,212 22.3% 4,655,846 3,616,633 1,039,212 22.3% 18,623,383 19.4% Operations 11,355,729 9,965,290 1,390,438 12.2% 11,355,729 9,965,290 1,390,438 12.2% 45,422,914 21.9% Recycled Water 367,823 214,494 153,328 41.7% 367,823 214,494 153,328 41.7% 1,471,290 14.6% Total Expenses $ 23,004,084 $ 18,651,686 $ 4,352,399 18.9% $ 23,004,084 $ 18,651,686 $ 4,352,399 18.9% $ 90,666,338 20.6% Year-to-Date Expenses by Department $12,000,000 1 $10,000,000 _ $8,000,000 $6,000,000 $4,000,000 $2,000,000 Executive Governance Administration Engineering and Technical Operations Recycled Water Services Department ■YTD ■YTD Budget Actual 10 � Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 123 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 3 - Operations & Maintenance Fund Expenses by Organizational Unit- Detail (by Division) QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Variance Annual Realized Organizational Unit Budget Actual Variance($) ("/o) Budget Actual Variance($) ("/o) Budget (%) Executive Governance Office of the General Manager $ 375,395 $ 180,817 $ 194,578 51.8% $ 375,395 $ 180,817 $ 194,578 51.8% $ 1,501,579 12.0% Office of the Secretary of the District 249,695 398,109 (148,414) -59.4% 249,695 398,109 (148,414) -59.4% 998,779 39.9% Board of Directors 141,007 40,679 100,328 71.2% 141,007 40,679 100,328 71.2% 564,029 7.2% Administration Office of the Director of Finance and Administration 144,758 140,134 4,624 3.2% 144,758 140,134 4,624 3.2% 579,032 24.2% Finance Division 564,203 419,737 144,466 25.6% 564,203 419,737 144,466 25.6% 2,256,811 18.6% Human Resources Division 2,239,622 1,320,569 919,053 41.0% 2,239,622 1,320,569 919,053 41.0% 8,958,488 14.7% Purchasing Division 501,542 305,163 196,379 39.2% 501,542 305,163 196,379 39.2% 2,006,169 15.2% Risk Management Program 744,616 665,845 78,771 10.6% 744,616 665,845 78,771 10.6% 1,628,463 40.9% Public Info/Comm.Services& Intergov Relations Division 532,020 415,593 116,427 21.9% 532,020 415,593 116,427 21.9% 2,128,081 19.5% Information Technology Division 1,131,830 968,621 163,209 14.4% 1,131,830 968,621 163,209 14.4% 4,527,320 21.4% Engineering&Technical Services Office of the Director of Engineering& Technical Services 283,171 233,232 49,938 17.6% 283,171 233,232 49,938 17.6% 1,132,683 20.6% Planning&Developmental Services Division 1,861,941 1,405,077 456,865 24.5% 1,861,941 1,405,077 456,865 24.5% 7,447,765 18.9% Capital Projects Division 220,793 (6,482) 227,275 102.9% 220,793 (6,482) 227,275 102.9% 883,170 -0.7% Environmental&Regulatory Compliance Division 2,289,941 1,984,807 305,134 13.3% 2,289,941 1,984,807 305,134 13.3% 9,159,765 21.7% Operations Office of the Director of Operations 258,835 59,288 199,547 77.1% 258,835 59,288 199,547 77.1% 1,035,340 5.7% Collection System Operations Division 3,729,142 3,395,091 334,051 9.0% 3,729,142 3,395,091 334,051 9.0% 14,916,566 22.8% Treatment Plant Operations Division 3,452,883 3,243,375 209,507 6.1% 3,452,883 3,243,375 209,507 6.1% 13,811,530 23.5% Treatment Plant Maintenance Division 3,914,870 3,267,536 647,333 16.5% 3,914,870 3,267,536 647,333 16.5% 15,659,478 20.9% Recycled Water Recycled Water-General 40,925 20,774 20,151 49.2% 40,925 20,774 20,151 49.2% 163,700 12.7% Treatment Plant 176,975 115,559 61,416 34.7% 176,975 115,559 61,416 34.7% 707,900 16.3% Distribution System 78,588 30,835 47,752 60.8% 78,588 30,835 47,752 60.8% 314,350 9.8% Residential Fill Station 55,835 47,326 8,509 15.2% 55,835 47,326 8,509 15.2% 223,340 21.2% Satellite Water Facility 15,500 - 15,500 100.0% 15,500 - 15,500 100.0% 62,000 0.0% Total Expenses $ 23,004,084 $ 18,651,686 $ 4,352,399 18.9% $ 23,004,084 $ 18,651,686 $ 4,352,399 18.9% $ 90,666,338 20.6% 111Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 124 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 4 - Sewer Construction Fund Revenues by Source - Summary Annual QTD YTD Budget QTD QTD QTD Variance Variance YTD YTD YTD Variance Annual Realized Category Budget Actual ($) (%) Budget Actual Variance($) (%] Budget (%) Sewer Service Charges $ - $ 81,204 $ 81,204 $ - $ 81,204 $ 81,204 $ 56,673,402 0.1% Other Capital Revenues 1,759,875 1,204,391 (555,484) -31.6% 1,759,875 1,204,391 (555,484) -31.6% 38,279,500 3.1% Total Revenue $ 1,759,875 $ 1,285,595 $ (474,280) -26.9% $ 1,759,875 $ 1,285,595 $ (474,280) -26.9% $ 94,952,902 1.4% Year-to-Date Revenues by Source $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 Sewer Service Charges Other Capital Revenues Revenue Source Category YTD YTD Budget Actual 12Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 125 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 4 - Sewer Construction Fund Revenues by Source - Detail Annual QTD YTD Budget QTD QTD QTD Revenue YTD YTD YTD Revenue Annual Realized Category Budget Actual Variance($) (%) Budget Actual Variance($) (%) Budget (%) Sewer Service Charges(SSC) Over-the-Counter $ $ (49,949) $ (49,949) $ $ (49,949) $ (49,949) $ 255,000 -19.6% County Allocated 132,716 132,716 132,716 132,716 55,006,402 0.2% Direct Billed (1,562) (1,562) (1,562) (1,562) 1,527,000 -0.1% Prior Year Adjustment - - (115,000) 0.0% Other Capital Revenues Facilities Capacity Fees 1,500,000 670,480 (829,520) -55.3% 1,500,000 670,480 (829,520) -55.3% 6,000,000 11.2% Pump Zone Fees 65,500 48,353 (17,147) -26.2% 65,500 48,353 (17,147) -26.2% 262,000 18.5% Capacity Use Charge 25,500 1,436 (24,064) -94.4% 25,500 1,436 (24,064) -94.4% 102,000 1.4% Secured Property Tax - 362,578 362,578 - 362,578 362,578 15,940,000 2.3% Investment Income 73,375 73,052 (323) -0.4% 73,375 73,052 (323) -0.4% 293,500 24.9% Other Government Revenue- Concord - - - - - - 15,300,000 0.0% Overtime Inspection 2,000 3,682 1,682 84.1% 2,000 3,682 1,682 84.1% 8,000 46.0% Plan Review 27,750 29,977 2,227 8.0% 27,750 29,977 2,227 8.0% 111,000 27.0% Main Lines Inspection Fees 65,500 23,891 (41,609) -63.5% 65,500 23,891 (41,609) -63.5% 262,000 9.1% Miscellaneous Income 250 - (250) -100.0% 250 - (250) -100.0% 1,000 0.0% Contractual Assessment District - (9,059) (9,059) - (9,059) (9,059) - Total Revenues $ 1,759,875 $ 1,285,595 _L_(174,2801 -26.9% $ 1,759,875 $ 1,285,595 $ (474,280) -26.9% $ 94,952,902 1.4% 131 Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 126 of 188 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 4 - Sewer Construction Fund Capital Expenditures Summary (by Program) A B C A-B D E F(D+E) G C+D+E H I F-G Cumulative Cumulative Total Project FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 Prior Year Prior Year Carryforward to Adopted Budget Adjusted Approved Actual Remaining Budgets Actuals FY 2020-21 Budget Adjustments Budget Expenditures Expenditures Budget Collection System(CS) $ 26,135,211 16,613,427 9,521,784 40,165,000 40,165,000 49,686,784 4,808,428 44,878,383 Treatment Plant(TP) 57,316,451 50,455,867 6,860,584 32,334,000 32,334,000 39,194,584 2,667,622 36,526,962 General Improvements(GI) 14,234,483 12,051,118 2,183,365 3,925,000 3,925,000 6,108,365 2,070,862 4,037,503 Recycled Water(RW) 9,186,894 7,180,857 2,006,037 9,500,000 9,500,000 11,506,037 252,801 11,253,236 CIB Contingency - - - 2,100,000 2,100,000 2,100,000 - 2,100,000 Total $ 106,873,039 $ 86,301,269 $ 20,571,770 $ 88,024,000 $ $ 88,024,000 $ 108,595,770 $ 9,799,713 $ 98,796,084 Capital Improvement Budget Quarterly Results by Program $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $ ,000,000 $5 $5,000,000 Collection Treatment Plant General Recycled Water CIB Contingency System(CS) (TP) Improvements (RW) (GI) Program ■Approved Expenditures ■Actual Expenditures 14Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 127 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 4 - Sewer Construction Fund Capital Expenditures Detail (by Project) A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) Cumulative I Cumulative Total Project FY 2020-21 1 FY 2020-21 FY 2020-21 FY 2020-21 F72020-21 FY 2020-21 Prior Year Prior Year Carryforward to Adopted Budget Adjusted Approved Actual Remaining Budgets Actuals FY 2020-21 Budget Adjustments Budget Expenditures Expenditures Budget TYPE CS Collection System 5991 PH Sewer Renovation Phase 2 460,000 282,761 177,239 500,000 500,000 677,239 - 677,239 *6534 Harper Lane Area CAD 800,000 630,606 169,394 - - 169,394 - 169,394 *6679 Coredell Drive CAD 123,443 74,406 49,037 - - 49,037 - 49,037 7367 Concord Main Metering Station 250,000 261,196 (11,196) - - (11,196) 12,577 (23,773) 8419 Collection System Planning LT 1,185,000 1,142,217 42,783 200,000 200,000 242,783 27,688 215,095 8436 Moraga/Crossroads PS Project 8,347,000 6,251,197 2,095,803 14,040,000 14,040,000 16,135,803 638,725 15,497,078 8442 PS Equipment Piping Replacement PH2 164,000 128,719 35,281 200,000 200,000 235,281 86,080 149,201 8443 LG Diameter Pipe line Inspection 765,000 86,284 678,716 530,000 530,000 1,208,716 8,269 1,200,447 8444 Force Main Inspection Program 125,000 2,791 122,209 500,000 500,000 622,209 3,852 618,357 8447 Pump Station Security Improvement 207,000 - 207,000 75,000 75,000 282,000 - 282,000 8448 Manhole Modifications 1,207,925 1,207,925 - 400,000 400,000 400,000 13,950 386,050 8449 Collection System Modeling Support 303,000 142,992 160,008 120,000 120,000 280,008 1,948 278,060 8450 Development Sewerage Support 2,232,316 2,233,149 (833) 900,000 900,000 899,167 190,984 708,183 8451 C.S.Sewer Renovation 535,527 - 535,527 4,027,000 4,027,000 4,562,527 52,567 4,509,960 8456 Danville Sewer Ren.Ph.3 4,280,000 1,246,127 3,033,873 - - 3,033,873 1,526,710 1,507,163 8457 Pump Station Upgrades-Ph.2 550,000 406,949 143,051 2,400,000 2,400,000 2,543,051 388,043 2,155,008 8458 Martinez Sewer Renov.Ph.6 600,000 584,406 15,594 4,500,000 4,500,000 4,515,594 655,139 3,860,455 8459 Lafayette Sewer Renov.Ph.14 600,000 491,002 108,998 4,600,000 4,600,000 4,708,998 151,925 4,557,073 8460 WC Sewer Renov.Ph.14 600,000 726,465 (126,465) 4,573,000 4,573,000 4,446,535 894,210 3,552,325 8461 So.Orinda Sewer Ren.Ph.8 600,000 536,740 63,260 - - 63,260 31,595 31,665 8462 SR Pumping Station Flow Diversion 200,000 177,495 22,505 - - 22,505 6,784 15,721 8463 No.Orinda Sewer Renov.PH.8 500,000 - 500,000 500,000 34,744 465,256 8464 Martinez Sewer Renov.Ph.7 500,000 - 500,000 - - 500,000 38,659 461,341 8465 WC Sewer Renov.Ph.15 500,000 500,000 500,000 41,031 458,969 8466 Danville Sewer Ren.Ph.4 500,000 - 500,000 - - 500,000 2,948 497,052 TBD Cured-In-Place Pipe Contract FY 2020-25 - - 600,000 600,000 600,000 600,000 TBD Contractual Assessment District Proj Fina 500,000 500,000 500,000 500,000 TBD Large Diameter Priping Renovation Progr. - - - 1,500,000 1,500,000 1,500,000 1,500,000 Rounding 27 Total CS Program $ 26,135,211 16,613,427 9,521,784 40,165,000 40,165,000 49,686,784 4,808,428 44,878,383 *Italic Projects open but not in CIBfor 20121 TBD New Projects in FY 2020-21 151Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 128 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 4 - Sewer Construction Fund Capital Expenditures Detail (by Project), Continued A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) Cumulative Cumulative Total Project FY 2020.21 1 FY 2020-21 FY 2020.21 FY 2020-21 FY 2020.21 FY 2020-21 Prior Year Prior Year Carryforward to Adopted Budget Adjusted Approved Actual Remaining Budgets Actuals FY 2020-21 Budget Adjustments Budget Expenditures Expenditures Budget TYPE TP Treatment Plant *6172 Sludge Blending Tank Repair 776,000 674,408 101,592 - - 101,592 (4,870) 106,462 7304 Instr&Controls PLC Upgrade 500,000 477,709 22,291 120,000 120,000 142,291 18,899 123,392 7315 Applied Research and Innovations 857,274 355,560 501,714 500,000 500,000 1,001,714 3,781 997,933 7317 Plant Control System Network Upgrades 885,000 869,250 15,750 - - 15,750 7,000 8,750 7322 Fire Protection System Ph.2 1,406,000 1,406,958 (958) - - (958) 13,735 (14,693) 7328 Influent Pump Electrical improvements 1,410,000 1,532,562 (122,562) 3,500,000 3,500,000 3,377,438 (49,437) 3,426,875 7339 T.Plant Control System I/O Replacement 2,470,000 1,514,443 955,557 1,000,000 1,000,000 1,955,557 219,803 1,735,754 7341 WC/Grayson Creek Levee Rehab 300,000 285,097 14,903 250,000 250,000 264,903 1,879 263,024 7348 Solids Handling Facility Improvements 15,984,000 12,967,778 3,016,222 4,000,000 4,000,000 7,016,222 37,076 6,979,146 7349 Aeration&Energy Upgrade 5,000,000 2,740,289 2,259,711 2,550,000 2,550,000 4,809,711 132,250 4,677,461 7351 Mechanical&Concrete Renovation 11,444,000 14,246,181 (2,802,181) 2,603,000 2,603,000 (199,181) (489,708) 290,527 7352 UV Disinfection Upgrades 1,100,000 716,324 383,676 250,000 250,000 633,676 (89,425) 723,101 7353 Outfall Improvements Ph.7 920,000 611,317 308,683 5,100,000 5,100,000 5,408,683 2,504,882 2,903,801 7354 TP Security Improvements 705,000 192,270 512,730 550,000 550,000 1,062,730 (2,832) 1,065,562 7355 Odor Control Upgrade Ph.1 - - - 300,000 300,000 300,000 300,000 7357 Plant Wide Instrumentation Upgrade 740,000 110,485 629,515 281,000 281,000 910,515 - 910,515 *7360 Existing Plant Facility Drawing 300,000 206,738 93,262 - - 93,262 35,625 57,637 7362 POB Seismic Upgrades 6,589,177 6,718,706 (129,529) - - (129,529) 6,902 (136,431) 7363 Treatment Plant Planning 1,400,000 1,099,028 300,972 400,000 400,000 700,972 76,819 624,153 7364 TP Safety Enhancement Ph.5 1,180,000 41,095 1,138,905 - - 1,138,905 12,562 1,126,343 7369 Piping Renovation-Phase 10 750,000 47,578 702,422 2,500,000 2,500,000 3,202,422 80,833 3,121,589 7370 Annual Infrastructure Replacement 2,000,000 584,997 1,415,003 1,000,000 1,000,000 2,415,003 74,797 2,340,206 7371 Condition Assessment of Buried Pipelines 250,000 - 250,000 250,000 250,000 500,000 - 500,000 7373 Fire Protection System Ph.3 200,000 176,945 23,055 450,000 450,000 473,055 8,399 464,656 7375 Contractor Staging Improvements 150,000 16,086 133,914 2,550,000 2,550,000 2,683,914 67,401 2,616,513 7376 Emergency Sludge Loadout Facility - 2,864,063 (2,864,063) - - - (2,864,063) 1,251 (2,865,314) TBD Laboratory Roof&Seismic upgrades - - - 500,000 500,000 500,000 - 500,000 TBD Hearth Replacement 500,000 500,000 500,000 500,000 TBD Air Condiditioning&Lighting Renovation - - - 750,000 750,000 750,000 - 750,000 161Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 129 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 4 - Sewer Construction Fund Capital Expenditures Detai (by Project), Continued A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) Cumulative Cumulative Total Project FY 2020.21 FY 2020-21 FY 2020.21 FY 2020-21 FY 2020.21 FY 2020-21 Prior Year Prior Year Carryforward to Adopted Budget Adjusted Approved Actual Remaining Budgets Actuals FY 2020-21 Budget Adjustments Budget Expenditures Expenditures Budget TBD Plant Electrical Replacement&Rehabilita - 400,000 400,000 400,000 400,000 TBD UPCAA Urgent Projects FY 2020-25 - - - 600,000 600,000 600,000 - 600,000 TBD UV Disinfection Replacement - - - 500,000 500,000 500,000 - 500,000 TBD UV Hydraulic Improvements 480,000 480,000 480,000 480,000 TBD MRC Building Modifications - - - 450,000 450,000 450,000 - 450,000 Rounding Total TP Program $ 57,316,451 50,455,867 6,860,584 32,334,000 32,334,000 39,194,584 2,667,622 36,526,962 *Italic Projects open but not inCIRfor20/21 TBD New Projects in FY 2020-21 TYPE GI General Improvements 8207 General Security and Access 284,977 192,360 92,617 200,000 200,000 292,617 - 292,617 8230 Capital Legal Services 198,665 170,061 28,604 10,000 10,000 38,604 3,894 34,710 8236 District Easements 333,047 242,165 90,882 75,000 75,000 165,882 4,670 161,212 8240 IT Development 3,238,794 2,940,850 297,944 500,000 500,000 797,944 237,413 560,531 8243 Server Room Relocation 2,000,000 2,431,770 (431,770) - - (431,770) 5,819 (437,589) 8250 ERP Replacement 3,705,000 2,449,455 1,255,545 1,200,000 1,200,000 2,455,545 1,252,070 1,203,475 8251 Capital improvement program&Budget L 350,000 97,048 252,952 140,000 140,000 392,952 11,325 381,627 *8252 POB E.V.Charging Station 30,000 21,749 8,251 - - 8,251 - 8,251 *8253 COVID-19 Response 200,000 - 200,000 - - 200,000 2,945 197,055 8516 District Equipment Acquisition 976,000 1,051,397 (75,397) 250,000 250,000 174,603 - 174,603 8517 Vehicle Replacement Program 2,918,000 2,514,262 403,738 900,000 900,000 1,303,738 527,640 776,098 10003 Property Repairs&Improvements - - - 300,000 300,000 300,000 25,086 274,914 TBD HOB Exterior Repairs - - - 350,000 350,000 350,000 350,000 9999 l - (59,999) 59,999 - - 59,999 - 59,999 ing Total GI Program $ 14,234,483 12,051,118 2,183,365 3,925,000 3,925,000 6,108,365 2,070,862 4,037,503 *Italic Projectsopen butnotin CIBfor20121 TBD New Projects in FY 2020-21 171Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 130 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 4 - Sewer Construction Fund Capital Expenditures Detail (by Project), Continued A B C(A-B) D E F(D+E) G(C+D+E) H I(F-G) Cumulative Cumulative Total Project FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 Prior Year Prior Year Carryforward to Adopted Budget Adjusted Approved Actual Remaining Budgets Actuals FY 2020-21 Budget Adjustments Budget Expenditures Expenditures Budget TYPE RW Recycled Water 7306 Zone 1 Recycled Water 632,894 559,616 73,278 100,000 - 100,000 173,278 5,639 167,639 7361 Filter Plant&Clearwell Improvements Ph 5,989,000 4,755,152 1,233,848 9,000,000 - 9,000,000 10,233,848 244,276 9,989,572 7365 Recycle Water Clearwell Repairs 1,700,000 1,767,313 (67,313) - - - (67,313) - (67,313) 7366 ReW Distribution System Renov.Program 515,000 15,996 499,004 - - - 499,004 444 498,560 7368 Water Exchange Project 350,000 82,780 267,220 - - - 267,220 2,442 264,778 TBD Filter Plant&Clearwell Improvements Ph - - - 400,000 - 400,000 400,000 - 400,000 Rounding Total RW Program $ 9,186,894 7,180,857 2,006,037 9,500,000 9,500,000 11,506,037 252,801 11,253,236 TBD New Projects in FY 2020-21 9990 CONTINGENCY-ALL PROGRAMS 2,100,000 2,100,000 2,100,000 2,100,000 GRAND TOTAL $ 106,873,039 86,301,269 20,571,770 88,024,000 - 88,024,000 108,595,770 9,799,713 98,796,084 181 Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 131 of 188 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 5 - Self Insurance Fund Revenues by Source Annual QTD QTD YTD Budget QTD QTD Variance Revenue YTD YTD YTD Revenue Annual Realized Category Budget Actual ($) (%) Budget Actual Variance($) (%) Budget (%) Subrogation Recoveries $ - $ 20 $ 20 $ - $ 20 $ 20 $ - Contribution From 0&M 450,000 450,000 0.0% 450,000 450,000 0.0% 450,000 100.0% Insurance Recoveries(HHW) 5,000 - (5,000) -100.0% 5,000 - (5,000) -100.0% 20,000 0.0% Investment Income 28,013 14,995 (13,018) -46.5% 28,013 14,995 (13,018) -46.5% 112,050 13.4% Total Revenues $ 483,013 $ 465,015 L(1L998) -3.7% $ 483,013 $ 465,015 $ (17,998) -3.7% $ 582,050 79.9% Year-to-Date Revenues by Source $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 Subrogation Recoveries Contribution From 0&M Insurance Recoveries(HHW) Investment Income Revenue Source Category ■YTD ■YTD Budget Actual 19Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 132 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 5 - Self Insurance Fund Expenses by Type Annual QTD QTD YTD YTD Budget QTD QTD Variance Variance YTD YTD Variance Variance Annual Realized Category Budget Actual ($) (%) Budget Actual ($) (%) Budget (%) Professional Services $ 20,000 $ 22,624 $ (2,624) -13.1% $ 20,000 $ 22,624 $ (2,624) -13.1% $ 80,000 28.3°/% Technical Services 22,500 1,002 21,498 95.5% 22,500 1,002 21,498 95.5% 90,000 1.1% Management 245,875 136,351 109,524 44.5% 245,875 136,351 109,524 44.5% 983,500 13.9% Total Expenses $ 288,375 $ 159,977 $ 128,398 44.5% $ 288,375 $ 159,977 $ 128,398 44.5% $ 1,153,500 721.0% Year-to-Date Expenses by Type $zso,000 $200,000 $1so,000 $100,000 $50,000 � Profe.....ional S.,Vi,— Tediriic.-ilS vi— RiskM.jii Exp—- cat'g, y Y Hti iigct A,:ti:al 20Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 133 of 188 AMILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 6 - Debt Service Fund Revenues by Source Annual QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Revenue Annual Realized Category Budget Actual Variance($) (n/o) Budget Actual Variance($) (n/o) Estimate (n/o) Tax Revenue $ $ $ $ $ $ $ 2,517,605 Total Revenues $ $ $ $ $ $ $ 2,517,605 0.0% Year-to-Date Revenues by Source $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Tax Revenue ■YTD ■YTD Budget Actual 21Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 134 of 188 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 6 - Debt Service Fund Expenses by Type Annual QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Variance Annual Realized Category Budget Actual Variance($) (%) Budget Actual Variance($) (%) Estimate (%) Interest Expense $ 134,886 $ 134,886 $ 0 0.0% $ 134,886 $ 134,886 $ 0 0.0% $ 777,605 17.3% Total Expenses $ 134,886 $ 134,886 $ 0 0.0% $ 134,886 $ 134,886 $ 0 0.0% $ 777,605 17.3% Year-to-Date Expenses by Type $150,000 $100,000 $50,000 Interest Expense ■YTD ■YTD Budget Actual 221Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 135 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 7 - Quarterly Investment Portfolios Operating&Maintenance Fund QTDYTD Purchase Maturity Daysto Annual Cash BOQ Purchase EOQ EOQ %of Investment Investment No Issuer Type Date Date Maturity Yield Outlay Face Value (Maturity) Face Value Market Value Portfolio Income Income 519 State of Calif LAIF n/a n/a n/a (1) $ 20,100,000 $ 36,100,000 $ (16,000,000) $ 20,100,000 $ 20,182,702 66.78% $ 47,128 $ 47,128 RE16 US Treasury T-Bill 07/02/20 10/01/20 1 0.127% 9,996,840 10,000,000 10,000,000 10,000,000 33.22% 3,160 3,160 (3) $ 30,096,840 $ 36,100,000 $ (6,000,000) $ 30,100,000 $ 30,182,702 100.00% 50,288 50,288 (2) (4) (8) 5,042 5,042 $ 55,330 $ 55,330 Legend: EOQ=End of quarter BOQ=Beginning of quarter YTD=Year to Date Notes (1)Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund.The estimated yield as of September,2020 was 0.685%. (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 0.499%.The weighted average maturity is 0.07 years.As the District is a voluntary participant in the County Treasury Pool,this calculation excludes investments purchased after the 15th day of the month,which is the cut-off for month-end reporting by Contra Costa County. (4)The market value of the portfolio on September 30,2020 was$30,182,702.GASB 31 requires adjusting investments to market value.The District will adjust annually,but repo] (5)All investments held by the Running Expense Fund comply with Central San's investment policy approved by the Board of Directors[California Government Code§53646(b)(2)] (6)Sufficient liquidity and anticipated revenues are available for Central San to meet budgeted expenditures of the Running Expense fund for the next six(6)months[California Government Code§53646(b)(3)] (7)Of the total investments held in the Running Expense Fund,$1,610,000 is restricted for the Rate Stabilization Fund Account (8)Amount represents interest income from prior period investments. 231Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 136 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 7 - Quarterly Investment Portfolios Sewer Construction Fund QTDYTD m Purchase Maturity Daysto Annual Cash BOQ Purchase EOQ EOQ %of Investment Investment No Issuer Type Date Date Maturity Yield Outlay Face Value (Maturity) Face Value Market Value Portfolio Income Income 519 State of Calif LAIF 8/86-2/90 n/a n/a (1) $ 31,500,000 $ 32,000,000 $ (500,000) $ 31,500,000 $ 31,629,608 67.74% $ 60,058 $ 60,058 952 FHLB Fed Agency 6/26/20 9/25/20 0.142% 19,992,922 20,000,000 (20,000,000) - - - 6,689 6,689 953 US Treasury T-Bill 7/02/20 10/01/20 1 0.127% 14,995,260 15,000,000 15,000,000 15,000,000 32.26% 4,741 4,741 (3) _L6kA88.183 $ 52.000.000 $ [5.500.0001 $ 46.500.000 $ 46.629.608 100.00% 71,488 71,488 (2) (4) (8) 2,610 2,610 $ 74.098 $ 74.098 Legend: EOQ=End of quarter BOQ=Beginning of quarter YTD=Year to Date Notes: (1)Annual Yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund.The estimated yield as of September,2020 was 0.685%. (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 0.396%.The weighted average maturity is.09 years.As the District is a voluntary participant in the County Treasury Pool,this calculation excludes investments purchased after the 15th day of the month,which is the cut-off for month-end reporting by Contra Costa Countv. (4)The market value of the portfolio on September 30,2020 was$46,629,608.GASB 31 requires adjusting investments to market value.The District will adjust annually,but report market values monthly. (5)All investments held by the Sewer Construction Fund comply with Central San's investment policy approved by the Board of Directors[California Government Code§S3646(b)(2)] (6)Sufficient liquidity and anticipated revenues are available for Central San to meet budgeted expenditures of the Sewer Construction fund for the next six(6)months[California Government Code§53646(b)(3)] (7)Of the total investments held in the Sewer Construction Fund,$1,000,000 is restricted for the Rate Stabilization Reserve Account (8)Amount represents interest income from prior period investments. 241Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 137 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 7 - Quarterly Investment Portfolios Self Insurance Fund QTDYTD m Purchase Maturity Daysto Annual Cash BOQ Purchase EOQ EOQ %of Investment Investment No Issuer Type Date Date Maturity Yield Outlay Face Value (Maturity) Face Value Market Value Portfolio Income Income 519 State of Calif LAIF 10/99- n/a n/a (1) $ 6,900,000 $ 6,900,000 $ 700,000 $ 7,600,000 $ 7,631,270 100.00% $ 14,201 $ 14,201 (3) $ 6,900,000 $ 6,900,000 $ 700,000 $ 7,600,000 $ 7,631,270 100.00% 14,201 14,201 (2) (4) (7) 793 793 $ 14,994 $ 14,994 Legend: EOQ=End of quarter BOQ=Beginning of quarter YTD=Year to Date Notes: (1)Annual yield of Local Agency Investment Fund(LAIF)varies with the composition of the Fund.The estimated yield as of September,2020 was 0.685%. (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 0.685%. (4)The market value of the portfolio on September 30,2020 was$7,631,270. (5)All investments held by the Self Insurance Fund comply with Central San's investment policy approved by the Board of Directors[California Government Code§53646(6)(2)] (6)Sufficient liquidity and anticipated revenues are available for Central San to meet budgeted expenditures of the Self Insurance fund for the next six(6)months[California Government Code§53646(b)(3)] (7)Amount represents interest income from prior period investments. 251Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 138 of 188 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 8 - Financial Performance Metric Charts O&M Fund Cashflow Forecast FY 2020-21 Running Expense Fund Total Cash & Investment Balances (Actuals through September 2020) $60.0 $53.0 $50.0 $49.8 $46.0 $43.3 1 $41.5 $40.0 $38.4 $38.5 $38.5 - $37.5 $39.1 $33.9 $34.8 $34.2 $30.0 $28.0 $28.1 29.3 $29.6 $24.7 $20.0 $10.0 $0.0 June'20 July August September October November December January February March April May June Projected Balance* MActual Balance —Reserve Target at Year End** NOTES:*Projected balances were generated in July 2020 based on budgeted revenues and expenses for FY 2020-21 and applied to the actual balance at Jun 30,2020 **The Reserve Target at Year End is the minimum balance required at June 30,2021 to comply with the District Policy 261Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 139 of 188 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 8 - Financial Performance Metric Charts Sewer Construction Fund Cashflow Forecast FY 2020-21 Sewer Construction Fund Total Cash & Investment Balances (Actuals through September 2020) $90.0 $97 0 $84.8 $80.0 $76 9 579.1 $76.0 $71.1 70.4 $71.8 $66.1 $70.0 $68.1 $68.6 $60.0 $60.3 $52.1 $52.4 $50.0 ' $40.0 $40,1 $30.0 $32.0 $20.0 $10.0 $0.0 June'20 July August September October November December January February March April May June M Projected Balance* MActual Balance Reserve Target at Year End** NOTES:*Projected balances were generated in July 2020 based on budgeted revenues and expenses for FY 2020-21 and applied to the actual balance at Jun 30,2020 **The Reserve Target at Year End is the minimum balance required at June 30,2021 to comply with the District Policy 271Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 140 of 188 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 8 - Financial Performance Metric Charts Staffing Trends 300 7.8%vacancy Rate 295 14 290 w 285 14 17 280 CU •' 275 270 265 260 255 2S0 9/30/17 9/30/18 9/30/19 9/30/20 Quarter Ended ■Filled Positions(FTEs) ■Vacancies(FTEs) 28Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 141 of 188 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 8 - Financial Performance Metric Charts Cost per Million Gallons of Wastewater Treated Comparative Quarterly 0&M Cost per Million Gallons Treated $5,000 $4,142 $3,958 $4,500 $4,000 $3,413 $3,541 $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 Quarter Ended 29Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 142 of 188 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 8 - Financial Performance Metric Charts Capital Spending Trend $100 $88.0 Million $90 $80 $70 0 $60 $s0 - $40 $30 $14.9 Million $20 $10 $9.8 Million oobet aebe� cecc`ber a��a eb{�at`laY�b P�i,� �a`J ��,e Se's tiyo Oe � F Projected(100%spend) Actual 90%Target Linear(90%Target) 30Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 143 of 188 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending September 30, 2020 Section 8 - Financial Performance Metric Charts Miles of Pipeline Replaced 3.0 2.5 2.5 a� 1.8 2.0 1.7 1.7 r~ 0 U � 1.5 u. a 0.8 ° 1.0 0.5 0.0 �I3OItiO titiI31Iti� 3I31Iti1 6I30Iti1 Quarter Ending ■Actual Construction ■Target(2 year average collection system spend rate) 31Page November 16, 2020 Special FINANCE Committee Meeting Agenda Packet- Page 144 of 188