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04. Receive Quarterly Financial Overview, quarter ending March 31, 2021
Page 1 of 35 Item 4. CENTRALSAN jdf A- hom CENTRAL CONTRA COSTA SANITARY DISTRICT June 3, 2021 TO: HONORABLE BOARD OF DIRECTORS 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 ENDED MARCH 31, 2021 Attached is the Quarterly Financial Review for the third quarter of Fiscal Year 2020-21 ending March 31, 2021. The Executive Summary (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 Report- March 31, 2021 June 3, 2021 Regular Board Meeting Agenda Packet- Page 29 of 646 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 - p J /� Y;, d• — ._, Quarter Ended March 31 , 2021 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 June 3, 2021 Regular Board Meeting Agenda Packet- Page 31 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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/Renovated..................................................................................................................................................................................31 June 3, 2021 Regular Board Meeting Agenda Packet- Page 32 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 third quarter of FY 2020-21 ended March 31, 2021. 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 third quarter show total expenditures are $59.2 million, which is approximately $8.9 million (13.1%) under the projected year-to-date budget. This favorable expense variance is larger than the favorable year-to-date budget variance reported in the prior year for the same time period of$5.7 million (8.6%), and has remained relatively steady with the 12.7% variance reported in the previous quarter of this fiscal year. While the full-time employee vacancy rate of approximately 4.8% has reduced slightly from the prior quarter (5.5%), it is still well over the assumed vacancy factor in the FY 2020-21 budget of 2.0%. Furthermore, costs for retiree benefits, split between the benefits and unfunded liabilities expense categories pursuant to actuarial assumptions, are temporarily behind schedule following Central San's transition to a third-party administrator for processing of eligible Medicare reimbursement claims in July 2020, which is a function that was previously administered in-house. These budgeted other post-employment benefits (OPEB) costs are expected to catch up to budgeted projections by the close of the fiscal year as billings from the new third-party administrator catch up. The contractually agreed upon cost of living adjustment will be effective beginning May 2021 which will also increase salaries and wages and further reduce the budget variance. In the aggregate, the 0&M Fund is reporting total revenues of $26.8 million, which results in a modest favorable revenue variance with of approximately $0.5 million (1.8%) above total estimated year-to-date revenues. The primary driver for this overall positive revenue variance is sewer service charges, Central San's primary revenue source. Sewer service charges exceed the year-to-date budget estimate due to development and commercial account wastewater flows being slightly higher than projected when developing the FY 2020-21 budget. An analysis presented to the Board in October 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 11Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 33 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 1 -Executive Summary million (44%) would be the 0&M Fund's share. Non-operating revenues, which had a negative year-to-date estimated budget variance of$109,127 in the aggregate last quarter, are now reporting a positive variance of$323,616. Sewer Construction Fund Sewer Construction Fund results for the third quarter show total capital project expenditures of$45.6 million, or 51.8% 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 is 42.0% 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 65.9%, below the targeted 90% line. During FY 2020-21, projects have been realizing cost savings due to competitive bids being received given 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 $43.3 million, reflecting a modest but favorable year-to-date variance of$0.7 million (1.6%). This favorable revenue variance is largely attributable to sewer service charges and ad valorem property tax revenues coming in above the year-to-date projections. Furthermore, 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%) are estimated to be the Sewer Construction Fund's share. 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 March 31, 2021 are presented in separate Investment Portfolio Reports for each fund on 2 1 P a g e June 3, 2021 Regular Board Meeting Agenda Packet- Page 34 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 1 -Executive Summary 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 third quarter of FY 2020-21, the 0&M Fund has generated Investment Income of $126,817, which is below the year-to-date revenue estimate of $142,500 by 11%. The Sewer Construction Fund is reporting Investment Income of $209,536 (includes CAD/AVAD interest), coming in below the year-to-date revenue estimate of $220,125 by 4.8%. As of March 31, 2021, Central San continues to hold the bulk of its investment portfolio, or $54.0 million, in Local Agency Investment Fund (LAIF) state investment pool, well below the maximum amount permitted to be held in the pool of $75 million. The remaining investments are held in short-term United States Treasury Bills and Federal Agency Securities yielding far less than LAIF given the current market environment for short-term fixed income instruments permissible for investment by Central San's investment policy and state law. Central San's investment portfolio is in compliance with the Board's adopted policy regarding investments as of the quarter ended March 31, 2021. Furthermore, as a statement of compliance, Central San is expected to meet expenditure requirements for the next six (6) months from a combination of maturing investments and FY 2020-21 budgeted revenues. 3 1 P a g e June 3, 2021 Regular Board Meeting Agenda Packet- Page 35 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 2 -Financial Results Summary by Fund Annual YTD Budget YTD YTD YTD Variance Annual Realized Category Budget Actual Variance[$) (%) Budget (%) Fund Revenues 0&M $ 26,354,154 $ 26,823,299 469,145 1.8% $ 65,432,162 41.0% Sewer Construction 42,574,822 43,271,308 696,486 1.6% 94,952,902 45.6% Self Insurance 549,038 592,276 43,239 7.9% 582,050 101.8% Debt Service 1,384,683 2,517,605 1,132,922 81.8% 2,517,605 100.0% Total $ 70,862,697 $ 73,204,488 $ 2,341,792 $ 163,484,719 Fund Expenses 0&M $ 68,112,253 $ 59,167,825 8,944,428 13.1% $ 90,666,338 65.3% Sewer Construction 69,257,271 45,626,815 23,630,456 34.1% 108,595,770 42.0% Self Insurance 865,125 394,728 470,397 54.4% 1,153,500 34.2% Debt Service 482,636 134,886 347,750 72.1% 777,605 17.3% Total $ 138,717,285 $ 105,324,254 $ 33,393,032 $ 201,193,213 YTD Budget-to-Actual Revenues by Fund YTD Budget-to-Actual Expenses by Fund 840p00,000 " — $00,000,000 $35,000,o00 $60,000,000 $30,000,000 $50,000,000 $25,000,000 $40,000,000 820,000,000 $30,000,000 $15,000,000 $1Op00,000 $20,000,000 S1O,000,000 g. g. 0&M Sewer ConsWRlon Self Insurance D. <.r. o&M Sewer Construcrion Self lnmranre OeM Service Fund Fund YT. D • D • •Budge[ 1-1 Budge[ 1-1 4Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 36 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 3 - Operations & Maintenance Fund Revenues by Source - Summary Level Annual QTD QTD QTD QTD Variance YTD YTD YTD YTD Annual Budget Category Budget Actual Variance($) (%) Budget Actual Variance($) Variance(%) Budget Realized(%) Operating Revenues: Sewer Service Charge Revenue $ 12,099 $ 17,881 $ 5,782 47.8% $ 23,304,297 $ 23,764,337 $ 460,040 2.0% $ 44,527,762 53.4% Sewage Treatment Cost Sharing - - - - (46,215) (46,215) 15,760,000 -0.3% Miscellaneous Service Charge 307,269 179,537 (127,732) -41.6% 824,307 556,011 (268,296) -32.5% 2,177,000 25.5% Non-Operating Revenues: Permit and Inspection Fees 505,600 638,531 132,931 26.3% 1,516,800 1,622,803 106,003 7.0% 2,022,400 80.2% Other Non Operating Income 188,750 503,065 314,315 166.5% 566,250 799,546 233,296 41.2% 755,000 105.9% Investment Income 47,500 32,997 (14,503) -30.5% 142,500 126,817 (15,683) -11.0% 190,000 66.7% Total Revenue $ 1,061,218 $ 1,372,010 $ 310,792 29.3% $ 26,354,154 $ 26,823,299 $ 469,145 1.8% $ 65,432,162 41.0% Year-to-Date Revenues by Source $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 ,,-5'ewer Service Charge Sewage Treatment Cost Miscellaneous Service Charge Permit and Inspection Fees Other Non Operating Income Investment Income Revenue Sharing $(5,000,000) '' Revenue Source Category ■YTD ■YTD Budget Actual 5 � Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 37 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 3 - Operations & Maintenance Fund Revenues by Source - Detail Level Annual QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Variance Annual Realized Category Budget Actual Variance($) % Budget Actual Variance($) % Budget Sewer Service Charge Revenue Sewer Service Charge Counter $ 21,999 $ 13,822 $ (8,177) -37.2% $ 65,997 $ 97,492 $ 31,495 47.7% $ 88,000 110.8% Sewer Service Charge County - - - 22,740,000 22,833,223 93,223 0.4% 43,951,362 52.0% Sewer Service Charge Direct 6,736 6,736 528,000 840,047 312,047 59.1% 528,000 159.1% Sewer Service Charge Prior (9,900) (2,678) 7,222 -73.0% (29,700) (6,425) 23,275 -78.4% (39,600) 16.2% Sewage Treatment Cost Sharing - - - - (46,215) (46,215) 15,760,000 -0.3% Miscellaneous Service Charges Septic Tank Dumping 12,500 2,560 (9,940) -79.5% 37,500 32,912 (4,588) -12.2% 50,000 65.8% Sales 250 - (250) -100.0% 750 50 (700) -93.3% 1,000 5.0% Other Service Charges 47,500 149 (47,351) -99.7% 142,500 11,653 (130,847) -91.8% 190,000 6.1% Recycled Water 105,000 37,173 (67,827) -64.6% 315,000 305,655 (9,345) -3.0% 420,000 72.8% Satellite Water Recycling 15,500 - (15,500) -100.0% 46,500 - (46,500) -100.0% 62,000 0.0% Stormwater Program 97,500 105,579 8,079 8.3% 195,000 156,618 (38,382) -19.7% 390,000 40.2% Household Hazardous Waste 29,019 34,076 5,057 17.4% 87,057 49,123 (37,934) -43.6% 1,064,000 4.6% Permit&Inspection Fees Permit/Application Fees 150,000 184,270 34,270 22.8% 450,000 464,388 14,388 3.2% 600,000 77.4% Main Lines Inspection Fees - - - - - - - Plan Review - - - - - - - Overtime Inspection 3,600 4,932 1,332 37.0% 10,800 10,212 (588) -5.4% 14,400 70.9% Side Sewer Inspection 292,500 360,417 67,917 23.2% 877,500 998,055 120,555 13.7% 1,170,000 85.3% Industrial Permit Fees 25,750 52,612 26,862 104.3% 77,250 85,623 8,373 10.8% 103,000 83.1% New Industry Permit Fees 3,750 1,157 (2,593) -69.1% 11,250 5,055 (6,195) -55.1% 15,000 33.7% Annexation Charges 30,000 35,143 5,143 17.1% 90,000 59,470 (30,530) -33.9% 120,000 49.6% Other Non-Operating Income MVSD P2 Program 6,000 6,898 898 15.0% 18,000 9,252 (8,748) -48.6% 24,000 38.6% Pretreatment Program Fine 500 - (500) -100.0% 1,500 - (1,500) -100.0% 2,000 0.0% Lease Rental Income 179,750 284,053 104,303 58.0% 539,250 587,479 48,229 8.9% 719,000 81.7% Miscellaneous Income 2,500 208,107 205,607 8224.3% 7,500 179,835 172,335 2297.8% 10,000 1798.4% Right of Way Fees - 4,008 4,008 - 22,980 22,980 - Investment Income 47,500 32,997 (14,503) -30.5% 142,500 126,817 (15,683) -11.0% 190,000 66.7% Total Revenues $ 1,061,218 $ 1,372,010 $ 310,792 29.3% $ 26,354,154 $ 26,823,299 $ 469,145 1.8% $ 65,432,162 41.0% 6 1 P a g e June 3, 2021 Regular Board Meeting Agenda Packet- Page 38 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 $ 8,429,624 $ 1,456,174 14.7% $ 29,657,393 $ 26,371,855 $ 3,285,539 11.1% $ 39,543,191 66.7% Employee Benefits 2,886,293 2,734,825 151,468 5.2% 8,658,880 7,885,213 773,667 8.9% 11,545,173 68.3% Retiree/Unfunded Liability Costs 3,956,754 3,681,712 275,042 7.0% 11,870,262 11,028,117 842,145 7.1% 15,827,016 69.7% Purchased Property 1,583,644 1,017,465 566,179 35.8% 4,750,933 3,443,115 1,307,817 27.5% 6,334,577 54.4% Other Purchased Services 1,576,369 1,067,076 509,293 32.3% 4,729,108 3,103,233 1,625,875 34.4% 6,305,477 49.2% Supplies&Materials 2,366,575 2,329,406 37,169 1.6% 7,099,725 6,228,535 871,190 12.3% 9,466,300 65.8% Other Expenses 298,651 154,323 144,328 48.3% 1,345,953 1,107,757 238,196 17.7% 1,644,604 67.4% Total Expenses $ 22,554,084 $ 19,414,431 $ 3,139,654 13.9% $ 68,112,253 $ 59,167,825 $ 8,944,428 13.1% $ 90,666,338 65.3% Year-to-Date Expenses by Type $30,000,000 $28,000,000 $26,000,000 $24,000,000 $22,000,000 $20,000,000 — $18,000,000 $16,000,000 — $14,000,000 $12,000,000 $10,000,000 $8,000,000 i $6,000,000 $4,000,000 $2,000,000 Salaries&Wages Employee Benefits Retiree/Unfunded Purchased Property Other Purchased Supplies&Materials Other Expenses Liability Costs Services Services Department ■YTD ■ YTD Budget Actual 7Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 39 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 3 - Operations & Maintenance Fund Expenses by Type - Detail Period Period Period Variance Period Variance YTD YTD YTD YTD Annual Category Budget Actual ($] (%) Budget Actual Variance($) Variance(%) Budget %Used Salaries&Wages FTE Regular Pay $ 9,347,250 $ 7,833,058 $ 1,514,192 16.2% $ 28,041,750 $ 24,939,139 $ 3,102,611 11.1% $ 37,389,000 66.7% Temporary Pay 76,493 - 76,493 100.0% 229,478 - 229,478 100.0% 305,971 0.0% Premium Pay 695,843 584,171 111,671 16.0% 2,087,528 1,392,200 695,327 33.3% 2,783,370 50.0% Board Fees 13,663 12,395 1,268 9.3% 40,988 40,515 473 1.2% 54,650 74.1% Other (247,450) 0 (247,450) 100.0% (742,350) 0 (742,350) 100.0% (989,800) 0.0% Total Salaries&Wages 9,885,798 8,429,624 1,456,174 14.7% 29,657,393 26,371,855 3,285,539 11.1% 39,543,191 66.7% Employee Benefits Leave Accruals - (170,306) 170,306 0.0% - 5,644 (5,644) 0.0% - 0.0% Insurance Premiums 1,848,649 1,749,209 99,440 5.4% 5,545,947 5,165,985 379,962 6.9% 7,394,596 69.9% Employer Taxes 142,090 125,924 16,166 11.4% 426,269 412,499 13,771 3.2% 568,359 72.6% Employer Retirement Contributions 1,889,829 1,672,899 216,930 11.5% 5,669,486 4,849,615 819,871 14.5% 7,559,314 64.2% OPEB Contributions 410,250 374,587 35,663 8.7% 1,230,750 1,065,254 165,496 13.4% 1,641,000 64.9% Other Benefits 11,575 - 11,575 100.0% 34,725 - 34,725 100.0% 46,300 0.0% Benefit Adjustments (1,416,099) (1,017,488) (398,611) 28.1% (4,248,297) (3,613,784) (634,513) 14.9% (5,664,396) 63.8% Total Employee Benefits 2,886,293 2,734,825 151,468 5.2% 8,658,880 7,885,213 773,667 8.9% 11,545,173 68.3% Unfunded Liability Costs Pension 3,124,754 3,144,078 (19,324) -0.6% 9,374,262 9,494,446 (120,184) -1.3% 12,499,016 76.0% OPEB 925,250 537,634 387,616 41.9% 2,775,750 1,533,671 1,242,079 44.7% 3,701,000 41.4% UAAL Vacancy (93,250) (93,250) 100.0% (279,750) (279,750) 100.0% (373,000) 0.0% Total Unfunded Liability Costs 3,956,754 3,681,712 275,042 7.0% 11,870,262 11,028,117 842,145 7.1% 15,827,016 69.7% Purchased Property Services Repairs&Maintenance 1,022,600 397,880 624,720 61.1% 3,067,801 2,172,181 895,620 29.2% 4,090,401 53.1% Hauling&Disposal 253,606 342,715 (89,108) -35.1% 760,819 494,406 266,413 35.0% 1,014,425 48.7% Security 162,700 78,910 83,790 51.5% 488,100 267,548 220,552 45.2% 650,800 41.1% Rentals 47,675 74,437 (26,762) -56.1% 143,026 189,527 (46,501) -32.5% 190,701 99.4% Cleaning 97,062 123,524 (26,461) -27.3% 291,188 316,429 (25,242) -8.7% 388,250 81.5% Construction 3,025 (3,025) Total Purchased Property Services 1,583,644 1,017,465 566,179 35.8% 4,750,933 3,443,115 1,307,817 27.5% 6,334,577 54.4% 8IPage June 3, 2021 Regular Board Meeting Agenda Packet- Page 40 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 3 - Operations & Maintenance Fund Expenses by Type - Detail (Continued) Period Period Period Variance Period Variance YTD YTD YTD YTD Annual Category Budget Actual ($) (%) Budget Actual Variance($) Variance I[%) Budget %Used Purchased Professional,Technical& Other Services Professional Services 182,050 122,560 59,490 32.7% 546,150 570,899 (24,749) -4.5% 728,200 78.4% Technical Services 809,145 223,157 585,988 72.4% 2,427,435 901,907 1,525,528 62.8% 3,236,580 27.9% Other Purchased Services 585,174 721,360 (136,185) -23.3% 1,755,523 1,630,427 125,096 7.1% 2,340,697 69.7% Total Purchased Professional,Technical &Other Services 1,576,369 1,067,076 509,293 32.3% 4,729,108 3,103,233 1,625,875 34.4% 6,305,477 49.2% Supplies&Materials Utilities&Fuel 1,172,413 1,190,205 (17,793) -1.5% 3,517,238 3,215,913 301,324 8.6% 4,689,650 68.6% Chemicals 383,500 388,397 (4,897) -1.3% 1,150,500 1,248,471 (97,971) -8.5% 1,534,000 81.4% General Supplies 810,663 750,803 59,859 7.4% 2,431,988 1,764,151 667,837 27.5% 3,242,650 54.4% Total Supplies&Materials 2,366,575 2,329,406 37,169 1.6% 7,099,725 6,228,535 871,190 12.3% 9,466,300 65.8% Other Expenses Insurance&Risk Management - 100,000 (100,000) 0.0% 450,000 550,000 (100,000) -22.2% 450,000 122.2% Memberships 157,070 27,743 129,327 82.3% 471,209 478,985 (7,776) -1.7% 628,279 76.2% Training&Meetings 128,769 16,894 111,875 86.9°/% 386,306 61,871 324,435 84.0% 515,075 12.0% Miscellaneous Other 12,813 9,686 3,127 24.4% 38,438 16,901 21,537 56.0% 51,250 33.0% Total Other Expenses 298,651 154,323 144,328 48.3% 1,345,953 1,107,757 238,196 17.7% 1,644,604 67.4% Total Expenses $ 22,554,084 $ 19,414,431 $ 3,139,654 13.9% $ 68,112,253 $ 59,167,825 $ 8,944,428 13.1% $ 90,666,338 153.2% 9 1 P a g e June 3, 2021 Regular Board Meeting Agenda Packet- Page 41 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 $ 807,253 $ (41,156) -5.4% $ 2,298,291 $ 2,101,141 $ 197,150 8.6% $ 3,064,387 68.6% Administration 5,408,591 4,760,682 647,908 12.0°/% 16,675,773 14,405,031 2,270,742 13.6% 22,084,363 65.2% Engineering and Technical Services 4,655,846 3,372,892 1,282,954 27.6% 13,967,537 10,617,327 3,350,210 24.0% 18,623,383 57.0% Operations 11,355,729 9,855,659 1,500,069 13.2% 34,067,186 30,711,785 3,355,401 9.8% 45,422,914 67.6% Recycled Water Program 367,823 617,944 (250,122) -68.0% 1,103,468 1,332,542 (229,074) -20.8% 1,471,290 90.6% Total Expenses $ 22,554,084 $ 19,414,431 $ 3,139,654 13.9% $ 68,112,253 $ 59,167,825 $ 8,944,428 13.1% $ 90,666,338 65.3% Year-to-Date Expenses by Department 36,000,000 34,000,000 32,000,000 30,000,000 28,000,000 26,000,000 24,000,000 22,000,000 20,000,000 18,000,000 16,000,000 14000000 12,,000,,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 Executive Governance Administration Engineering and Technical Operations Recycled Water Program Services ■YTD ■YTD Budget Actual 10 � Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 42 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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($) (%) Budget Actual Variance($) (%) Budget (%) Executive Governance Office of the General Manager $ 375,395 $ 246,576 $ 128,819 34.3% $ 1,126,184 $ 611,080 $ 515,105 45.7% $ 1,501,579 40.7% Office of the Secretary of the District 249,695 368,658 (118,963) -47.6% 749,084 1,171,553 (422,469) -56.4% 998,779 117.3% Board of Directors 141,007 192,020 (51,013) -36.2% 423,022 318,508 104,514 24.7% 564,029 56.5% Administration Office of the Director of Finance and Administration 144,758 165,176 (20,418) -14.1% 434,274 459,295 (25,021) -5.8% 579,032 79.3% Finance Division 564,203 547,535 16,667 3.0% 1,692,608 1,393,245 299,363 17.7% 2,256,811 61.7% Human Resources Division 2,239,622 1,972,230 267,392 11.9% 6,718,866 5,835,524 883,341 13.1% 8,958,488 65.1% Purchasing Division 501,542 427,096 74,446 14.8% 1,504,627 1,087,799 416,828 27.7% 2,006,169 54.2% Risk Management Program 294,616 308,634 (14,019) -4.8% 1,333,847 1,217,599 116,248 8.7% 1,628,463 74.8% Public Info/Comm.Services&Intergov Relations Division 532,020 435,820 96,200 18.1% 1,596,061 1,319,166 276,894 17.3% 2,128,081 62.0% Information Technology Division 1,131,830 904,190 227,640 20.1% 3,395,490 3,092,402 303,088 8.9% 4,527,320 68.3% Engineering&Technical Services Office of the Director of Engineering& Technical Services 283,171 88,453 194,718 68.8% 849,512 465,519 383,993 45.2% 1,132,683 41.1% Division 1,861,941 1,325,395 536,547 28.8% 5,585,824 4,298,488 1,287,336 23.0% 7,447,765 57.7% Capital Projects Division 220,793 (2,613) 223,406 101.2% 662,378 (167,927) 830,304 125.4% 883,170 -19.0% Division 2,289,941 1,961,657 328,284 14.3% 6,869,824 6,021,247 848,577 12.4% 9,159,765 65.7% Operations Office of the Director of Operations 258,835 134,794 124,041 47.9% 776,505 215,654 560,851 72.2% 1,035,340 20.8% Collection System Operations Division 3,729,142 3,312,012 417,130 11.2% 11,187,425 10,060,199 1,127,225 10.1% 14,916,566 67.4% Treatment Plant Operations Division 3,452,883 3,276,476 176,407 5.1% 10,358,648 10,530,543 (171,896) -1.7% 13,811,530 76.2% Treatment Plant Maintenance Division 3,914,870 3,132,378 782,492 20.0% 11,744,609 9,905,388 1,839,221 15.7% 15,659,478 63.3% Recycled Water Recycled Water-General 40,925 57,248 (16,323) -39.9% 122,775 122,320 455 0.4% 163,700 74.7% Treatment Plant 176,975 323,175 (146,200) -82.6% 530,925 698,233 (167,308) -31.5% 707,900 98.6% Distribution System 78,588 90,600 (12,012) -15.3% 235,763 216,172 19,590 8.3% 314,350 68.8% Residential Fill Station 55,835 141,847 (86,012) -154.0% 167,505 290,743 (123,238) -73.6% 223,340 130.2% Satellite Water Facility 15,500 5,074 10,426 67.3% 46,500 5,074 41,426 89.10/0 62,000 8.2% Total Expenses $ 22,554,084 $ 19,414,431 $ 3,139,654 13.9% $ 68,112,253 $ 59,167,825 $ 8,944,428 13.1% $ 90,666,338 65.3% 111 Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 43 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 $ 15,399 $ 22,756 $ 7,357 47.8% $ 29,795,197 $ 30,156,394 $ 361,197 1.2% $ 56,673,402 53.2% Other Capital Revenues 1,759,875 1,453,701 (306,174) -17.4% 12,779,625 13,114,914 335,289 2.6% 38,279,500 34.3% Total Revenue $ 1,775,274 $ 1,476,456 $ (298,818) -16.8% $ 42,574,822 $ 43,271,308 $ 696,486 1.6% $ 94,952,902 45.6% Year-to-Date Revenues by Source $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 Sewer Service Charges Other Capital Revenues Revenue Source Category ■ YTD ■ YTD Budget Actual 12Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 44 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 4 - Sewer Construction Fund Revenues by Source - Detail Annual QTD YTD Budget QTD QTD QTD Revenue YTD YTD YTD Revenue Annual Realized Category Budget Actual Variance($) (%) Budget Actual Variance($) (%) Budget (%) Sewer Service Charges(SSC) Over-the-Counter $ 27,999 $ 140,013 $ 112,014 400.1% $ 83,997 $ 122,983 $ 38,986 46.4% $ 112,000 109.8% County Allocated - (132,716) (132,716) 29,077,000 29,060,466 (16,534) -0.1% 55,939,802 51.9% Direct Billed 18,867 18,867 672,000 981,123 309,123 46.0% 672,000 146.0% Prior Year Adjustment (12,600) (3,409) 9,191 -72.9% (37,800) (8,178) 29,622 -78.4% (50,400) 16.2% Other Capital Revenues Facilities Capacity Fees-Gravity Zone 1,500,000 1,224,511 (275,489) -18.4% 4,500,000 4,191,845 (308,155) -6.8% 6,000,000 69.9% Facilities Capacity Fees-Pump Zone 65,500 77,993 12,493 19.1% 196,500 163,244 (33,256) -16.9% 262,000 62.3% Capacity Use Charge 25,S00 - (2S,500) -100.0% 76,S00 57,067 (19,433) -2S.4% 102,000 SS.9% Secured Property Tax - - 7,500,000 8,287,485 787,485 10.5% 15,940,000 52.0% Investment Income 73,375 41,589 (31,786) -43.3% 220,125 209,536 (10,589) -4.8% 293,500 71.4% Other Government Revenue-Concord - - - - - - 15,300,000 0.0% Overtime Inspection 2,000 3,008 1,008 50.4% 6,000 7,652 1,652 27.5% 8,000 95.6% Plan Review 27,750 33,780 6,030 21.7% 83,250 91,022 7,772 9.3% 111,000 82.0% Main Lines Inspection Fees 65,S00 37,637 (27,863) -42.S% 196,500 74,357 (122,143) -62.2% 262,000 28.4% Miscellaneous Income 250 145 (105) -42.0% 750 1,124 374 49.9% 1,000 112.4% Contractual Assessment District - 35,038.15 35,038 - 31,582.28 31,582 - Total Revenues $ 1,775,274 $ 1,476,456 $ (298,818) -16.8% $ 42,574,822 $ 43,271,308 $ 696,486 1.6% $ 94,952,902 45.6% 131Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 45 of 646 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 1(F-G) Cumulative I 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 16,613,432 9,521,779 40,165,000 180,000 40,345,000 49,866,779 24,527,602 25,339,177 Treatment Plant(TP) 57,316,451 50,455,867 6,860,584 32,334,000 - 32,334,000 39,194,584 12,257,255 26,937,329 General Improvements(GI) 14,234,483 12,051,118 2,183,365 3,925,000 125,000 4,050,000 6,233,365 4,620,759 1,612,606 Recycled Water(RW) 9,186,894 7,180,857 2,006,037 9,500,000 - 9,500,000 11,506,037 4,221,199 7,284,838 CIB Contingency - - - 2,100,000 (305,000) 1,795,000 1,795,000 - 1,795,000 Total $ 106,873,039 $ 86,301,274 $ 20,571,765 $ 88,024,000 $ - $ 88,024,000 $ 108,595,765 $ 45,626,815 $ 62,968,950 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 $10,000,000 $5,000,000 Collection Treatment Plant General Recycled Water CIB Contingency System(CS) (TP) Improvements (RW) (GI) Program ■Approved Expenditures ■Actual Expenditures 14Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 46 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 FY 2020-21 FY 2020-21 FY 2020-21 E72020-21 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 2 460,000 282,762 177,238 500,000 - 500,000 677,238 - 677,238 *6534 Harper Lane Area CAD 800,000 630,606 169,394 - - - 169,394 17,764 151,630 *6679 Coredell Drive CAD 123,443 74,406 49,037 - - - 49,037 - 49,037 7367 Concord Main Metering Station 250,000 261,195 (11,195) - - (11,195) 78,811 (90,006) 8419 Collection System Planning LT 1,185,000 1,142,220 42,780 200,000 - 200,000 242,780 93,138 149,642 8436 Moraga/Crossroads PS Project 8,347,000 6,251,204 2,095,796 14,040,000 - 14,040,000 16,135,796 7,714,287 8,421,509 8442 PS Equipment Piping Replacement PH2 164,000 128,720 35,280 200,000 - 200,000 235,280 151,332 83,948 8443 LG Diameter Pipe line Inspection 765,000 86,282 678,718 530,000 - 530,000 1,208,718 74,260 1,134,458 8444 Force Main Inspection Program 125,000 2,791 122,209 500,000 - 500,000 622,209 9,626 612,583 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 - 400,000 400,000 151,150 248,850 8449 Collection System Modeling Support 303,000 142,993 160,007 120,000 120,000 280,007 10,269 269,738 8450 Development Sewerage Support 2,232,316 2,233,146 (830) 900,000 900,000 899,170 582,608 316,562 8451 C.S.Sewer Renovation 535,527 - 535,527 4,027,000 - 4,027,000 4,562,527 412,765 4,149,762 8456 Danville Sewer Ren.Ph.3 4,280,000 1,246,124 3,033,876 - - - 3,033,876 2,978,992 54,884 8457 Pump Station Upgrades-Ph.2 550,000 406,950 143,050 2,400,000 - 2,400,000 2,543,050 1,244,191 1,298,859 8458 Martinez Sewer Renov.Ph.6 600,000 584,406 15,594 4,500,000 - 4,500,000 4,515,594 3,381,181 1,134,413 8459 Lafayette Sewer Renov.Ph.14 600,000 491,002 108,998 4,600,000 - 4,600,000 4,708,998 2,555,522 2,153,476 8460 WC Sewer Renov.Ph.14 600,000 726,465 (126,465) 4,573,000 - 4,573,000 4,446,535 3,949,654 496,881 8461 So.Orinda Sewer Ren.Ph.8 600,000 536,740 63,260 - - - 63,260 218,317 (155,057) 8462 SR Pumping Station Flow Diversion 200,000 177,495 22,505 22,505 24,140 (1,635) 8463 No.Orinda Sewer Renov.PH.8 500,000 - 500,000 500,000 316,132 183,868 8464 Martinez Sewer Renov.Ph.7 500,000 - 500,000 - - - 500,000 160,568 339,432 8465 WC Sewer Renov.Ph.15 500,000 - 500,000 - - - 500,000 373,074 126,926 8466 Danville Sewer Ren.Ph.4 500,000 - 500,000 - - - 500,000 29,821 470,179 100005 Cured-In-Place Pipe Contract FY 2020-25 - - - 600,000 - 600,000 600,000 - 600,000 100006 Contractual Assmnt Dist Proj Financing - - - 500,000 - 500,000 500,000 - 500,000 100007 Large Diameter Piping Renov Program - - - 1,500,000 - 1,500,000 1,500,000 - 1,500,000 **100017 SR Pump Station Electrical Upgrades - - - - 180,000 180,000 180,000 - 180,000 Rounding (8) Total CS Program $ 26,135,211 16,613,432 9,521,779 40,165,000 180,000 40,345,000 49,866,779 24,527,602 25,339,169 *Italic Projects open but not inC(Bfor20/21 TBD New Projects in FY 2020-21 151Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 47 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 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 35,387 106,904 7315 Applied Research and Innovations 857,274 355,560 501,714 500,000 - 500,000 1,001,714 36,191 965,523 7317 Plant Control System Network Upgrades 885,000 869,250 15,750 - - 15,750 27,757 (12,007) 7322 Fire Protection System Ph.2 1,406,000 1,406,958 (958) - - - (958) 17,427 (18,385) 7328 Influent Pump Electrical improvements 1,410,000 1,532,562 (122,562) 3,500,000 - 3,500,000 3,377,438 489,737 2,887,701 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 1,290,891 664,666 7341 WC/Grayson Creek Levee Rehab 300,000 285,097 14,903 250,000 - 250,000 264,903 3,112 261,791 7348 Solids Handling Facility Improvements 15,984,000 12,967,778 3,016,222 4,000,000 - 4,000,000 7,016,222 1,360,895 5,655,327 7349 Aeration&Energy Upgrade 5,000,000 2,740,289 2,259,711 2,550,000 (1,750,000) 800,000 3,059,711 877,045 2,182,666 7351 Mechanical&Concrete Renovation 11,444,000 14,246,181 (2,802,181) 2,603,000 2,603,000 (199,181) 782,996 (982,177) 7352 UV Disinfection Upgrades 1,100,000 716,324 383,676 250,000 - 250,000 633,676 24,791 608,885 7353 Outfall Improvements Ph.7 920,000 611,317 308,683 5,100,000 (100,000) 5,000,000 5,308,683 4,505,548 803,135 7354 TP Security Improvements 705,000 192,270 512,730 550,000 - 550,000 1,062,730 (1,118) 1,063,848 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 46,233 47,029 7362 POB Seismic Upgrades 6,589,177 6,718,706 (129,529) - - (129,529) 21,031 (150,560) 7363 Treatment Plant Planning 1,400,000 1,099,028 300,972 400,000 - 400,000 700,972 193,223 507,749 7364 TP Safety Enhancement Ph.5 1,180,000 41,095 1,138,905 - - - 1,138,905 684,633 454,272 7369 Piping Renovation-Phase 10 750,000 47,578 702,422 2,500,000 - 2,500,000 3,202,422 427,524 2,774,898 7370 Annual Infrastructure Replacement 2,000,000 584,997 1,415,003 1,000,000 1,000,000 2,415,003 163,112 2,251,891 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 25,853 447,202 7375 Contractor Staging Improvements 150,000 16,086 133,914 2,550,000 2,550,000 2,683,914 543,092 2,140,822 7376 Emergency Sludge Loadout Facility - 2,864,063 (2,864,063) - - - (2,864,063) 1,251 (2,865,314) 100001 UPCAA Urgent Projects FY 2020-25 - - - 600,000 - 600,000 600,000 157,502 442,498 100008 Laboratory Roof&Seismic upgrades - - - 500,000 - 500,000 500,000 - 500,000 100009 Hearth Replacement 500,000 500,000 500,000 500,000 100010 Air Condiditioning&Lighting Renovation - - - 750,000 - 750,000 750,000 - 750,000 161Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 48 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 100011 Plant Electrical Replacement&Rehab - - - 400,000 - 400,000 400,000 - 400,000 100012 UV Disinfection Replacement - - - 500,000 - 500,000 500,000 101,897 398,103 100013 UV Hydraulic Improvements 480,000 480,000 480,000 5,480 474,520 100014 MRC Building Modifications - - - 450,000 - 450,000 450,000 - 450,000 **100015 Electric Blower Improvements - - - - 1,750,000 1,750,000 1,750,000 440,635 1,309,365 **100018 Outall Monitoring Improvements - - - - 100,000 100,000 100,000 - 100,000 Rounding (43) Total TP Program $ 57,316,451 50,455,867 6,860,584 32,334,000 32,334,000 39,194,584 12,257,255 26,937,286 *Italic Projects open but not in CIB for20/21 TBD New Projects in FY 2020-21 TYPE GI General Improvements 8207 General Security and Access 284,977 192,360 92,617 200,000 200,000 292,617 245 292,372 8230 Capital Legal Services 198,665 170,061 28,604 10,000 - 10,000 38,604 14,719 23,885 8236 District Easements 333,047 242,165 90,882 75,000 75,000 165,882 13,459 152,423 8240 IT Development 3,238,794 2,940,850 297,944 500,000 500,000 797,944 329,638 468,306 8243 Server Room Relocation 2,000,000 2,431,770 (431,770) - - - (431,770) 21,883 (453,653) 8250 ERP Replacement 3,705,000 2,449,455 1,255,545 1,200,000 125,000 1,325,000 2,580,545 2,745,291 (164,746) 8251 Capital Improv Prgm&Budget Improv 350,000 97,048 252,952 140,000 - 140,000 392,952 18,651 374,301 *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 95,022 104,978 8516 District Equipment Acquisition 976,000 1,051,397 (75,397) 250,000 - 250,000 174,603 120,625 53,978 8517 Vehicle Replacement Program 2,918,000 2,514,262 403,738 900,000 900,000 1,303,738 1,191,125 112,613 100003 Property Repairs&Improvements - - - 300,000 - 300,000 300,000 51,485 248,515 100004 HOB Exterior Repairs - 350,000 350,000 350,000 18,616 331,384 9999 Capital Project Clearing(Accntng Only)** (59,999) 59,999 - - 59,999 - 59,999 Rounding (3) Total GI Program $ 14,234,483 12,051,118 2,183,365 3,925,000 125,000 4,050,000 6,233,365 4,620,759 1,612,603 *Italic Projects open but not in CIB for20/21 TBD New Projects in FY 2020-21 171Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 49 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 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 I 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 47,134 126,144 7361 Filter Plant&Clearwell Imprv.Ph.1A 5,989,000 4,755,152 1,233,848 9,000,000 - 9,000,000 10,233,848 4,105,602 6,128,246 7365 Recycle Water Clearwell Repairs 1,700,000 1,767,313 (67,313) - - (67,313) 289 (67,602) 7366 ReW Distribution Syst.Renov.Prgrm. 515,000 15,996 499,004 - - - 499,004 9,546 489,458 7368 Water Exchange Project 350,000 82,780 267,220 - - 267,220 58,628 208,592 10002 Filter Plant&Clearwell Imprv.Ph.1B - - - 400,000 - 400,000 400,000 - 400,000 Rounding (1) Total RW Program $ 9,186,894 7,180,857 2,006,037 9,500,000 - 9,500,000 11,506,037 4,221,199 7,284,837 TBD New Projects in FY 2020-21 9990 CONTINGENCY-ALL PROGRAMS 2,100,000 (305,000) 1,795,000 1,795,000 1,795,000 GRAND TOTAL $ 106,873,039 86,301,274 20,571,765 88,024,000 88,024,000 108,595,765 45,626,815 62,968,895 181Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 50 of 646 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section S - 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 $ $ 6,823 $ 6,823 $ - $ 6,858 $ 6,858 $ - Contribution From 0&M 100,000 100,000 450,000 550,000 100,000 22.2% 450,000 122.2% Insurance Recoveries(HHW) 5,000 - (5,000) -100.0% 15,000 - (15,000) -100.0% 20,000 0.0% Investment Income 28,013 8,569 (19,444) -69.4% 84,038 35,418 (48,619) -57.9% 112,050 31.6% Total Revenues $ 33,013 $ 115,391 $ 82,379 249.5% $ 549,038 $ 592,276 $ 43,239 7.9% $ 582,050 101.8% Year-to-Date Revenues by Source $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 9MIEF Subrogation Recoveries Contribution From C&M Insurance Recoveries(HHW) Investment Income Revenue Source Category ■ YTD ■ YTD Budget Actual 19Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 51 of 646 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section S - Self Insurance Fund Expenses by Type Annual QTD QTD YTD YTD Budget QTD QTD Variance Variance YTD YTD Variance Variance Annual Realized Category Budget Actual ($) (%) Budget Actual ($) (%) Budget (%) Professional Services $ 20,000 _F 30,842 $ (10,842) -54.2% $ 60,000 $ 117,043 $ (57,043) -95.1% $ 80,000 146.3% Technical Services 22,500 7,190 15,310 68.0% 67,500 8,192 59,308 87.9% 90,000 9.1% Cleaning - 27,605 - 64,492 - Management 245,875 17,932 227,943 92.7% 737,625 205,001 532,624 72.2% 983,500 20.8% Total Expenses $ 288,375 $ 83,569 $ 232,411 80.6% $ 865,125 $ 394,728 $ 534,890 61.8% $ 1,153,500 292.2% Year-to-Date Expenses by Type $800,000 $700,000 f - $600,000 $500,000 " r' $400,000 r $300,000 $200,000 ' $100,000 Professional Services Technical Services Cleaning Insurance&Risk Management Expense Category ■YTD ■YTD Budget Actual 20Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 52 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 6 - Debt Service Fund Revenues by Source Annual QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Revenue Annual Realized Category Budget Actual Variance($) (%) Budget Actual Variance($) (%) Estimate (%) Tax Revenue $ $ $ $ 1,384,683 $ 2,517,605 $ 1,132,922 81.8% 2,517,605 Total Revenues $ $ $ $ 1,384,683 $ 2,517,605 $ 1,132,922 81.8% $ 2,517,605 100.0% Year-to-Date Revenues by Source $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Tax Revenue YTD YTD Budget Actual 21Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 53 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 6 - Debt Service Fund Expenses by Type Annual QTD YTD Budget QTD QTD QTD Variance YTD YTD YTD Revenue Annual Realized Category Budget Actual Variance($) (%) Budget Actual Variance($) (%) Estimate (%) Interest Expense $ 347,750 $ 372,948 $ 25,198 7.2% $ 482,636 $ 507,833 $ 25,197 5.2% $ 777,605 Total Revenues $ 347,750 $ 372,948 $ 25,198 7.2% $ 482,636 $ 507,833 $ 25,197 5.2% $ 777,605 65.3% Year-to-Date Expenses by Type $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 Interest Expense YTD YTD Budget Actual 22Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 54 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 7 - Quarterly Investment Portfolios Operating&Maintenance Fund QTD YTD 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. LAW n/a n/a n/a (1) $ 21,100,000 $ 36,100,000 $ (15,000,000) $ 21,100,000 $ 21,148,551 100.00% $ 30,545 $ 115,652 (3) $ 21,100,000 $ 36,100,000 $(15,000,000) $ 21,100,000 $ 21,148,551 100.00% 30,545 115,652 (2) (4) (8) 2,278 11,165 $ 32,823 $ 126,817 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 March,2021 was 0.360%. (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 0.360%.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 March 31,2021 was$21,148,551.GASB 31 requires adjusting investments to market value.The District will adjust annually,but report market values quarterly. (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,$3,760,000 is restricted for the Rate Stabilization Fund Account. (8)Amount represents interest income from prior period investments. Italicized investments matured over the weekend.The reinvestment transacted on Monday,will be included in the following month's report 231Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 55 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 7 - Quarterly Investment Portfolios Sewer Construction Fund QTD YTD Purchase Maturity Days to 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 $ 31,300,000 $ (6,000,000) $ 25,300,000 $ 25,538,214 35.99% $ 29,536 $ 133,451 954 US Treasury Cash MGMT Bill 10/06/20 01/05/21 5 0.081 24,994,944 25,000,000 (25,000,000) - - 0.00% 223 5,056 955 FHLB US Fed Agency 12/23/20 3/24/21 82 0.081 24,994,944 25,000,000 (25,000,000) - - 0.00% 4,556 5,056 956 US Treasury US Treasury Bill 1/7/2021 4/7/2021 7 0.081 24,994,944 - 25,000,000 25,000,000 25,000,000 35.56% 4,667 4,667 957 FHLB US Fed Agency 3/26/2021 6/18/2021 77 0.015 19,999,300 20,000,000 20,000,000 19,999,200 28.45% SO 50 (3) $126.484.133 _L11,L00 _L[11&00 70.300.000 $ 70.537.414 100.00% 39,032 148,280 (2) (4) (8) 2,977 20,436 $ 42.009 $ 168.716 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 March,2021 was 0.360%. (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 0.175%.The weighted average maturity is.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 March 31,2021 was$70,537,414.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§53646(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 June 3, 2021 Regular Board Meeting Agenda Packet- Page 56 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 7 - Quarterly Investment Portfolios Self Insurance Fund QTD YTD Purchase Maturity Days to 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. LAW 10/99- n/a n/a (1) $ 7,600,000 $ 7,600,000 $ 7,600,000 $ 7,617,487 100.00% $ 7,666 $ 32,978 (3) $ 7,600,000 $ 7,600,000 $ $ 7,600,000 $ 7,617,487 100.00% 7,666 32,978 (2) (4) (7) 909 2,596 $ 8,575 $ 35,576 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 March,2021 was 0.360%. (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 0.360%. (4)The market value of the portfolio on March 31,2021 was$7,617,487. (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(b)(2)] (6)Sufficient liquidity and anticipated revenues are available for Central Santo 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 June 3, 2021 Regular Board Meeting Agenda Packet- Page 57 of 646 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 8 - Financial Performance Metric Charts O&M Fund Cashflow Forecast FY 2020-21 Running Expense Fund Total Cash & Investment Balances (Actuals through March 2021) $60.0 $53.0 $50.0 $49.8 $43.3 $42.2 $40,0 $38.4 $38.5 $38.5 $38.7 $39.3 $348 � >'�� $35.1 . $33.9 $34.2 $29.3 $28.7 $31.7$29.6 $30.0 $zs.o $zs.i $z7.z $24.7 $25.0 $20.0 $10.0 $0.0 4, e". �oJe� O 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 June 30,2020 **The Reserve Target at Year End is the minimum balance required at June 30,2021 to comply with the District Policy 261Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 58 of 646 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 8 - Financial Performance Metric Charts Sewer Construction Fund Cashflow Forecast FY 2020-21 Sewer Construction Fund Total Cash & Investment Balances (Actuals through March 2021) $90.0 $84.8 $90.9 $87.5 $n7 n $80.0 $79.1 $80.0 $76.0 $73.8 $71.1 $70.4 $71.8 $66.1 $70.0 $66.0 $68.1 $66.1 $68.6 $60.3 $60.7 $60.0 $53.9 $52.1 $52.4 $50.0 $40.0 $40.1 $30.0 $32.0 $20.0 $10.0 $0.0 ,.y0 J�J �y� e� e� et et tJ tJ r i� aJ oe �e�.`� `p Je�`p `o a 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 June 30,2020 **The Reserve Target at Year End is the minimum balance required at June 30,2021 to comply with the District Policy 271Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 59 of 646 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 8 - Financial Performance Metric Charts Staffing Trends 300 4.8%vacancy Rate 295 OPI 290 14 H 285 13 18 w 280 275 IV w a) 270 F 265 277 279 275 w 260 255 250 3/31/18 3/31/19 3/31/20 3/31/ Quarter Ended ■Filled Positions(FTEs) ■Vacancies(FTEs) 28Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 60 of 646 _,&&OCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 8 - Financial Performance Metric Charts Cost per Million Gallons of Wastewater Treated Historical Quarterly 0&M Costper Million Gallons Treated $5,000 $4,500 $4,000 $3,215 $3,163 $3,230 $3,500 $2,541 $3,000 $2,500 $2,000 $1,500 $1,000 $500 3/31/18 3/31/19 3/31/20 3/31/21 Third Quarter of Fiscal Year 29Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 61 of 646 49MILCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 8 - Financial Performance Metric Charts Capital Spending Trend $120 $108.9 Million $100 $70.0 Million $80 0 $60 $45.6 Million $40 $20 Se��ec�'b6 �e�ooe< e� Oeee M6 la��aC`j �aC� '161 -Projected P�cJ �a`l lice Projected (100%spend) Actual 90%Target 30Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 62 of 646 AgOLCENTRAL SAN 5019 IMHOFF PLACE,MARTINEZ,CA 94553-4392 Budget-to-Actual Financial Report Quarter Ending March 31, 2021 Section 8 - Financial Performance Metric Charts Miles of Pipeline Constructed / Renovated 4.0 +' 3.4 3.5 3.0 2.5 v 2,2 2.5 � 2.0 1.8 2.0 1.7 o. a. 0 1.5 1.0 0.5 0.5 0.0 I30��� 1LI31Iti� 31g1I�1 6�30Iti1 Quarter Ending ■Actual Construction ■Target("S-Curve"of 6 mi.FY 20-21 Budget Projection) 31Page June 3, 2021 Regular Board Meeting Agenda Packet- Page 63 of 646