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HomeMy WebLinkAbout04.a. Receive Financial Overview through January 2022 (Continued from Feb. 22, 2022 meeting) Page 1 of 3 Item 4.a. CENTRAL SAN March 14, 2022 TO: FINANCE COMMITTEE FROM: CHRISTOPHER THOMAS, ACCOUNTING SUPERVISOR KEVIN MIZUNO, FINANCE MANAGER REVIEWED BY: PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE FINANCIAL OVERVIEW THROUGH THE MONTH OF JANUARY 2022 (CONTINUED FROM FEBRUARY 22, 2022 MEETING) Attached are the Fiscal Year(FY) 2021-22 Financial Overview charts for the Operations and Maintenance (O&M) and Sewer Construction funds through the month of January 2022. These monthly overview charts illustrate year-to-date spending compared to the estimated year-to-date budget at the fund level in order to provide a high-level overview of Central San's fiscal performance. While these monthly Financial Overview charts provide a summary-level snapshot of Central San's fiscal performance, a more robust report is provided to the Board on a quarterly basis which summarizes financial results in more detail. While staff considers the monthly Financial Overview reports to be materially accurate, it is emphasized that these are un-audited and may be subject to change following the completion of quarterly and year-end "hard close" procedures, as well as adjustments arising from the year-end independent audit. Strategic Plan re-In GOAL THREE: Fiscal Responsibility Strategy 1—Maintain financial stability and sustainability, Strategy 2—Ensure integrity and transparency in financial management ATTACHMENTS: 1. Monthly Financial Overview through January 2022 March 14, 2022 Special FINANCE Committee Meeting Agenda Packet- Page 4 of 111 Attachment 1 O&M Fund Total FY 21-22 YTD Expenses by Month $80,000,000 $79.SM $70,000,000 $60,000,000 $50,000,000 $45.5M $40,000,000 – $43.OM $30,000,000 — $20,000,000 $10,000,000 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Budget (Actual March 14, 2022 Special FINANCE Committee Meeting Agenda Packet- Page 5 of 111 Sewer Construction Fund Total FY 21-22 YTD Expenses by Month $150,000,000 $145.9M $140,000,000 $130,000,000 $120,000,000 $110,000,000 $113.3M $100,000,000 $90,000,000 $80,000,000 $74.8M $70,000,000 $58.1M $60,000,000 $50,000,000 — $39.2M $40,000,000 p — $30,000,000 $20,000,000 $10,000,000 $- Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 tBudget* tTarget** --11--Actual *Includes unspent rollover appropriations from PY budget **90%of budget(with rollover)further adjusted for estimated reduction in spending on solids handling project in FY 21-22($20M overall) March 14, 2022 Special FINANCE Committee Meeting Agenda Packet- Page 6 of 111