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Home My WebLink About08. Receive FY 2020-21 Pre-Audit Capital Improvement Budget Year-End Status Page 1 of 7 Item 8. CENTRALSAN jdf A- hom CENTRAL CONTRA COSTA SANITARY DISTRICT November 4, 2021 TO: HONORABLE BOARD OF DIRECTORS FROM: EDGAR J. LOPEZ, CAPITAL PROJECTS DIVISION MANAGER REVIEWED BY: JEAN-MARC PETIT, DIRECTOR OF ENGINEERING AND TECHNICAL SERVICES ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE FISCAL YEAR 2020-21 PRE-AUDIT CAPITAL IMPROVEMENT BUDGET YEAR-END STATUS REPORT The Board of Directors (Board) approves the Capital Improvement Budget (CIB) and Ten-Year Plan on a yearly basis. At fiscal year (FY) end, staff reviews and compares the final revenues and expenditures, based on the pre-audit financial reports, to update the Board on the progress of the Capital Improvement Program. A public hearing was held on June 4, 2020, after which the Board adopted the FY 2020-21 C I B. The proposed revenue and estimated expenditures for FY 2020-21 Cl B were approximately$97,952,902 and $88,024,000, respectively. Based on the pre-audit June 2021 financial statements, the actual revenues and expenditures including carry-forward and budget transfers are $63,957,924 and $69,610,843, as detailed in Attachment 1 - Pre-Audit FY 2020-21 Cl B Year-End Status Report. Attached is the presentation that staff will review with the Board. Strategic Plan Tie-In GOAL ONE: Customer and Community Strategy 1—Deliver high-quality customer service GOAL TWO: Environmental Stewardship Strategy 1—Achieve 100% compliance in all regulations, Strategy 2—Anticipate and prepare for potential regulatory changes GOAL THREE: Fiscal Responsibility Strategy 1—Maintain financial stability and sustainability, Strategy 2—Ensure integrity and transparency in financial management GOAL FOUR: Workforce Development Strategy 4—Meet or exceed industry safety standards November 4, 2021 Regular Board Meeting Agenda Packet- Page 54 of 324 Page 2 of 7 GOAL FIVE:Infrastructure Reliability Strategy 1—Manage assets optimally to prolong their useful life, Strategy 2—Execute long-term capital renewal and replacement program, Strategy 3—Protect personnel and assets from threats and emergencies GOAL SEVEN:Agility and Adaptability Strategy 1—Maintain a safe working environment for employees and the public during the COVID-19 pandemic ATTACHMENTS: 1. Pre-Audit FY 2020-21 CI B Year-End Status Report 2. Presentation November 4, 2021 Regular Board Meeting Agenda Packet- Page 55 of 324 Page 3 of 7 Attachment 1 Pre-Audit Fiscal Year (FY) 2020-21 Capital Improvement Budget (CIB) Year-End Status Report Sewer Construction Fund: Revenue Sewer Service Charge $56,673,402 $30,156,394 -46.8% Ad Valorem Taxes $15,940,000 $17,697,471 11.0% Capacity Fees $6,000,000 $5,223,516 -12.9% Pumped Zone Fees $262,000 $219,733 -24.7% Developer Fees $484,000 $350,915 -27.5% Interest Income $293,500 $245,740 -16.3% City of Concord $15,300,000 $10,064,155 -34.2% State Revolving Fund L $3,000,000 $0 Loan Proceeds - Total Revenue $97,952,902 $63,957,924 -34.7% FY i . . Budget-FY 2020-21 Y 2020.2 IL. to-Actual Budget Budget2 Actual 11 to-Actual Forward- Expenditures Collection System $40,165,000 $48,807,558 $37,195,846 -7.4% -23.8% Treatment Plant $32,334,000 $40,761,343 $18,809,902 -41.8% -53.9% General Gene G neral nts $3,925,000 $6,409,992 $5,305,341 35.2% -17.2% Recycled Water $9,500,000 $11,573,639 $8,299,754 -12.6% -28.3% Contingency' $2,100,000 $1,043,234 - - - Total Expenditures $88,024,000 $108,595,766 $69,610,843 -20.9% -35.9% Contingency budget is used for any CIB program, at year end the remaining balance will be a positive variance to the sewer construction fund 2 Includes carry-forward and FY transfers November 4, 2021 Regular Board Meeting Agenda Packet- Page 56 of 324 Page 4 of 7 ATTACHMENT 2 PRE-AUDIT FISCAL YEAR (FY) 2020-21 CAPITAL IMPROVEMENT BUDGET YEAR-END STATUS REPORT Board Meeting November 4, 2021 7 Edgar J. Lopez, P.E. Capital Projects Division Manager AM PRE-AUDIT FY 2020-21 REVENUE Sewer COnstruc[ivn Fund: I FY 2020-21 FY 2020-21 Budget Actual ='-t.)-] NEEPWO Actual Revenue Sewer Service Charge $56,673,402 $30,158,394 -46.8% Ad Valorem Taxes $15,940.000 $17,697,471 11.0% Capacity Fees $5,000.000 $5,223,516 -12.9% Pumped Zone Fees $262,000 $219,733 -24.7% Developer Fees $484,000 $350,915 -27.5% Interest Income $293,500 $245,740 -16.3% City of Concord $15,300,000 $10,064,155 -34.2% State Revolving Fund $ Loan Proceeds 3,000,000 $0 Total Revenue 597,952,9132 $63,957,924 -34.7% AO Iz 1 November 4, 2021 Regular Board Meeting Agenda Packet- Page 57 of 324 Page 5 of 7 PRE-AUDIT FY 2020-21 EXPENDITURES FY 2020-21 FY 2020-21 (Variance) FY 20201-21 (Variance) Carry Program Adjusted Budget- Budget Actual Forward- Budget to-Actual to-Actual Expenditures Collection System $40,165,000 $48,807,558 $37,195,846 -7.A% -23.8% Treatment Plant $32,334,000 $40,761,343 $18,809,902 418% -53.9% General $3,925,000 $6,409,992 $5,305,341 35.2% -17.2% Improvements Recycled Water $9,500,000 $11,573,639 $8,299,754 -12.6° -28.3% Contingency' $2,100,000 $1,043,234 - - - Total Expenditures $88,024,000 $108,595,766 $69,610,843 -20.9% -35.9% Contingency budget transferred to Capital Improvement Budget(CIB)programs 2Includes carry-forward and FY transfers 13 MAJOR PROJECT VARIANCES (>$1 MILLION BY PROGRAM Collection System Program FY -21 FY 2020-21 Adjusted Actuals Budget Pump Pump Station Upgrades- Construction ongoing and Phase 1,District Project $16,555,800 $14,150,504 scheduled to be complete in (DP)8436 FY 2021-22. Funds are available in FY Large Diameter Pipeline $1,208,700 $81,927 2021-22.Contractor hired, Inspection,DP 8443 issues starting work. Large Diameter Awaiting inspection results Renovation Program, $1,500,000 $0 from DP 8443.Funding shall DP 100007 be revised in the next CIB. I" Z November 4, 2021 Regular Board Meeting Agenda Packet- Page 58 of 324 Page 6 of 7 MAJOR PROJECT VARIANCES ($1 MILLION BY PROGRAM Treatment Plant Program IF Y 21 FY 2020 21 .�-Adjusted Actuals Bid timeline extended.Project Solids Handling Facility $4,151,000 $2,712,111 being repackaged,reduced Improvements,DP 7348 scope,and digesters being evaluated. Steam and Aeration Condition assessments Blower Systems $2,860,000 $1,488,506 complete,funds available in FY Renovations,DP 7349 2021-22. Treatment Plant Piping Project bid with Electric Blower Renovations,Phase 10, $3,202,400 $619,835 Improvements,construction DP 7369 contract awarded,and funds are available in FY 2021-22. Is MAJOR PROJECT VARIANCES ($1 MILLION BY PROGRAM Treatment Plant Program BudgetIFY 21 FY 2020-21 0Adjuste, Actuals Replacement equipment Annual Infrastructure delayed,Uniform Public Replacement,DP 7370 $1,765,000 $599,930 Construction Cost Accounting Act projects pending and funds available in FY 2021-22. Contractor Staging Contract awarded and Improvements,DP 7375* $3,484,000 $607,321 construction started in FY 2021-22. Funds for security TP Security $1,063,000 $0 improvements.Construction Improvements,DP 7354* contract awarded and funds are available in FY 2021-22. *Improvements bid together,and work started in FY 2021-22 I 6 3 November 4, 2021 Regular Board Meeting Agenda Packet- Page 59 of 324 Page 7 of 7 MAJOR PROJECT VARIANCES ($1 MILLION BY PROGRAM Recycled Water Program FY 21 FY 2020-21 .�-Adjusted Actuals Filer Plant and Clearwell Construction ongoing and funds Improvements-Phase $10,234,000 $8,068,424 will roll over and be available in 1A,DP 7361 FY 2021-22. I' QUESTIONS? y �$ 4 November 4, 2021 Regular Board Meeting Agenda Packet- Page 60 of 324