15 - Quarterly Budget Report Costa Mesa Sanitary District
…an Independent Special District
Protecting our community’s health and the environment by providing solid waste and sewer collection services.
www.cmsdca.gov
Memorandum
To: Board of Directors
From: Scott Carroll, General Manager
Via: Stacey Cuevas, Finance Manager
Date: October 24, 2013
Subject: Quarterly Budget Update – FY 2013-14
Summary
Th is report serves as the spending report for the first quart er of the 2013 -14 fiscal year .
Staff Recommendation
That the Board of Directors receive and file this report.
Analysis
Based on the spending trends through September 30. 2013, staff is projecting minor
savings in both the Solid Waste and Liquid Waste Funds.
A total of 17% of the budget for Solid Waste has been spent. Many of the solid waste
special programs are held at specific times during the year and therefore costs are not
incurred on an ongoing basis and do not affect every quarter. At this time staff expects a
savings in both Personnel and Special Programs. The Solid Waste Fund is expected to
have a year-end balance of $44,008 .
A total of 12% of the Liquid Waste Fund has been spent. The District budgeted a transfer
from the Liquid Waste Fund to the Asset Management Fund in the amount of $1,748,000.
This transfer is scheduled for the second quarter of the fiscal year. Staff expects most line
items will come in at budget amounts. The only exception at this time is Part-Time
Salaries, which will be offset by a savings in Full-Time Salaries due to the vacant Permit
Technician position. The Liquid Waste Fund is expected to have a year-end balance of
$34,652 .
ITEM NO. 15
Board of Directors
October 24, 2013
Page 2 of 2
Please see attached report for a more detail ed analysis.
Strategic Plan Element & Goal
This item supports achieving the objective and strategy of Strategic Element No. 7.0,
Finance , which states:
“Objective: To ensure the short and long -term fiscal health of the District.
Strategy: The District will forecast and plan revenue and expe nditures and maintain
appropriate reserves and investment to provide financial resources to fund current and
planned operations and projects.”
Legal Review
Not applicable.
Environmental Review
Subject activity is exempt from the requirements of the California Environmental Quality
Act (CEQA) (Public Resources Code Section 21000 et. seq.). Section 15300.4 of CEQA
allows an agency while establishing its own procedures “to list those specific acti vities
which fall within each of the exempt classes”, and the District has adopted “CEQA
Guidelines and Implementing Procedures” that state on page 6 “”Projects” does not
include …. C. Continuing administrative or maintenance activities.”
Financial Review
See attached report.
Public Notice Proce ss
Copies of this report are on file and will be included with the entire agenda packet for the
October 24 , 2013 Board of Directors regular meeting at District Headquarters and on
District website.
Alternative Actions
1. Refer the matter back to staff fo r additional information.
Attachments A: FY 2013 -14 Quarterly Budget Expenditure Analysis
SOLID WASTE FUND
As of September 30 , 2013
Account Name: Solid Waste Account # 10 -000000
Prepared by: Stacey Cuevas
EXECUTIVE SUMMARY
Attached, please find the latest budget expenditure analysis for the Trash maintenance
operating budget. The proj ections in this budget are based on run rates in some accounts and
known or anticipated spending in others. Please see budget account information below for
additional detail.
The annual working budget for this fund is $5,353,860 . To date, expenses total $930,070 and
staff projects full year expenditures to be $5,309,4 52 for a projected year -end balance of
$44,008 resulting primarily from a savings in employee benefits and the household hazardous
waste collection program .
The following sections provide summary information about the status of any given account
number that may need additional clarification. Please feel free to contact me if you have any
questions or need additional information about this report.
PERSONNEL
M&O (Solid Waste Fund )
S PECIAL PROGRAMS
CAPITAL OUTLAY
13 -14
Original
Budget
12 -13
Carry
Forward
13 -14
Adjustments
13 -14
Working
Budg et
$5,353,860 $0 $0 $5 ,353,860
Personnel expenses are expected to be in line with budgeted amounts . The Permit
Technician position has been vacant sinc e the beginning of th e fiscal year and the estimated
savings fo r the first quarte r is $3,600 . The District is also experiencing a savings in PERS
costs because new employees are responsible for paying the employee portion of the
program.
M&O accounts are expected to come in at planned budget levels .
It is projected that the entire capita l budget in the amount of $1,500 will be expensed by year
end.
With the exception of the HHW collection program, all other s pecial programs are projected
to come in at planned budget levels. Although the program has been advertised, staff
continues to see limited use of service.
LIQUID WASTE FUND
As of September 30 , 2013
Account Name: Sewer Maintenance Account # 20 -000000
Prepared by: Stacey Cuevas
EXECUTIVE SUMMARY
Attached, please find the latest budget expenditure analysis for the Sewer maintenance
operating budget. The projections in this budget are based on run rates in some accounts and
known or anticip ated spending in others. Please see budget account information below for
additional detail.
The annual working budget for this fund is $5,325,000 .
To date we have expended $609,857 and are projecting full year expenditures to be $5,209,348
f or a proje cted year -end balance of $34,652 resulting primarily from savings in Full -Time
Salaries, Postage and Liability I nsurance .
The followin g sections provide summary information about the status of any given account
number that may need additional clarification. Please feel free to contact me if you have any
questions or need additional information about this report.
PERSONNEL
M&O (Liquid Waste Fund )
13 -14
Original
Budget
12 -13
Carry
Forward
13 -14
Adjustments
13 -14
Working
Budget
$5,325,000 $0 $0 $5,325,000
Overall, p ersonnel expenses are expected to be in line with budgeted amo unts. Part -time
hours is expected to have a deficit which will b e offset by the surplus in full -time salary due
to the vacant Permit Technician position. The savings associated with this vacancy during
the first quarter is $14,400.
Most M&O accounts are expected to come in at planned budget levels.
Postage is expe cted to have a year -end balance of $14,500 as a result of more
correspondence through email.
Insurance premiums were paid during the first quarter and staff expects Liability
Insurance to have a year -end balance of $11,952.
The annual contingency account h as a remaining adjusted balance of $27,440 . The
original budget of $33,430 was reduced with budget transfers to provide funding for
storage of plans in the permit office .
CAPITAL OUTLAY
CAPITAL IMPROVEMENT PROJECTS
FY 13-14 Previous FY Total FY 13-14 Accumulated
Project Appropriation Appropriation Appropriation Expenses Expenses Balance
#101 West Side P.S. Abandonment 400,000 1,765,000 2,165,000 (24,110)(114,154)2,026,737
#193 Seismic Refurbish 100,000 100,000 (19,238)(47,182)33,580
#196 Pump Station Emergency Eqpt 1,060,000 1,060,000 (41)(64,571)995,388
#197 System Wide Swr Recon. Ph. 3 670,000 670,000 (4,529)(58,853)606,618
#198 PICA Analysis 176,185 176,185 (2,557)(6,868)166,760
#200 Force Main Upgrades 850,000 0 850,000 0 850,000
#201 PS Equipment Replacement 260,000 0 260,000 0 260,000
#202 Elden PS Valve/Repipe 150,000 0 150,000 0 150,000
#203 Generator at Yard 150,000 0 150,000 0 150,000
Total 1,810,000 $ 3,771,185 $ 5,581,185 $ (50,474)$ (291,628)$ 5,239,083 $
It is projected that the entire capital outlay budget in the amount of $3 45,490 will be expensed
by year end. The capital equipment or outlays that have been expensed as of September 30,
2012 are as follows:
Smart Cover $ 8,813.36
Manhole Rings and Covers $14,737.46
Solar Powered Arrow Board $ 1,620.00
$25,170 .82
Through 9/30/2013
-Full Year--Full Year--Full Year-
Original Working Run-Rate Finance Finance
BUDGET BUDGET YTD YTD YTD 12-13 to Percent Full Year Projection Finance Projected Proj. %
as of July 1 '13-'14 9/30/2013 9/30/2012 YTD 13-14 Change '12-'13 Full Year Projections Balance 1 Remaining
EXPENDITURES
Personnel
SALARIES FULL-TIME 335,200 335,200 69,467 60,246 9,221 15%245,458 277,866 335,200 - 0%
SALARIES PART-TIME 34,300 34,300 6,679 6,129 550 9%26,639 26,718 34,300 - 0%
SALARIES BOARD 14,400 14,400 2,254 2,166 88 4%11,713 9,017 14,400 - 0%
OVERTIME 800 800 160 0 160 0%293 640 800 - 0%
Benefits 132,700 132,700 20,764 22,994 (2,230)-10%80,959 83,057 114,500 18,200 14%
Sub-Total Personnel 517,400 517,400 99,325 91,535 7,790 9%365,063 397,298 499,200 18,200 4%
M & O
PROFESSIONAL SERVICES 37,560 36,733 1,785 3,167 (1,382)-44%16,781 7,142 36,733 - 0%
DISTRICT MANAGER 0 0 0 0 0 0%0 0 0
LEGAL SERVICES 47,250 47,250 4,139 6,960 (2,821)-41%33,631 16,558 47,250 - 0%
FISCAL SERVICES 14,700 14,700 719 589 130 22%13,479 2,877 14,700 - 0%
MEDICAL/EMPLOY SERVICES 200 200 84 12 73 634%298 338 200 - 0%
CONTRACT SERVICES 32,200 32,200 1,996 0 1,996 0%7,782 7,985 32,200 - 0%
COUNTY COLLECTION FEE 15,700 15,700 0 0 0 0%186 0 15,700 - 0%
TRASH HAULER (CR&R)2,370,000 2,370,000 393,929 592,253 (198,324)-33%2,562,825 1,575,718 2,370,000 - 0%
RECYCLING/DISPOSAL (CR&R)2,081,000 2,081,000 390,117 374,642 15,475 4%2,102,046 1,560,469 2,081,000 - 0%
CONTAINER COLLECTION COST 13,500 13,500 0 0 0 0%10,665 0 13,500 - 0%
ELECTIONS 2,480 0 0 0 0 0%19,889 0 0 - 0%
MAINTENANCE 7,540 7,540 3,260 2,051 1,209 59%5,761 13,039 7,540 - 0%
OFFICE SUPPLIES 800 800 79 99 (20)-20%699 316 800 - 0%
MISC COPY 200 200 0 174 (174)-100%280 0 200 - 0%
POSTAGE 3,500 3,500 88 (19)107 -560%9,665 352 3,500 - 0%
COMMUNITY OUTREACH 14,700 15,527 2,100 5,407 (3,307)-61%25,112 8,400 15,527 - 0%
SMALL TOOLS/EQUIP 70 70 0 37 (37)-100%37 0 70 - 0%
PROF DEVELOPMENT/TRAINING 26,390 26,390 9,866 7,884 1,983 25%14,961 39,466 26,390 - 0%
LIABILITY INSURANCE 6,500 6,500 5,692 6,508 (816)-13%6,508 22,766 5,692 808 12%
TELEPHONE 700 700 151 66 85 129%808 604 700 - 0%
UTILITIES - BLDG 1,150 1,150 170 189 (19)-10%949 678 1,150 - 0%
ASSET REPLACEMENT 30,000 30,000 0 3,225 (3,225)-100%12,900 0 30,000 - 0%
CONTINGENCY 0 0 0 0 0 0%0 0 0 - 0%
TRANSFER OUT 0 0 0 0 0 0%0 0 0 - 0%
Sub-Total M & O 4,706,140 4,703,660 814,177 1,003,243 (189,066)-19%4,845,262 3,256,708 4,702,852 808 0%
- 0%
Capital Outlay
EQUIPMENT 1,500 1,500 0 3,038 (3,038)-100%3,645 0 1,500 - 0%
Sub-Total Capital Outlay 1,500 1,500 0 3,038 (3,038)-100%3,645 0 1,500 - 0%
Special Programs
SHARPS PROGRAM 10,200 10,200 495 780 (285)-37%8,336 1,980 10,200 - 0%
HHW 50,000 50,000 1,862 175 1,687 964%9,054 7,448 25,000 25,000 50%
TELEPHONE BK RECYCLING 10,000 10,000 0 0 0 0%7,300 0 10,000 - 0%
ANTI-SCAVENGING 9,800 9,800 0 0 0 0%0 0 9,800 - 0%
USED TIRE ROUNDUP 0 0 0 0 0 0%0 0 0 - 0%
EDUCATIONAL TOURS 40,900 40,900 0 0 0 0%30,620 0 40,900 - 0%
PHARMACEUTICAL 10,000 10,000 360 576 (216)-38%8,486 1,439 10,000 - 0%
COMPOST GRANT 0 0 13,852 11,481 2,371 21%37,431 55,407 0 - 0%
Sub-Total Special Programs 130,900 130,900 16,569 13,012 3,557 27%101,227 66,274 105,900 25,000 19%
TOTAL EXPENDITURES 5,355,940 $ 5,353,460 $ 930,070 $ 1,110,827 $ (180,757)$ -16%5,315,197 $ 3,720,281 $ 5,309,452 $ 44,008 $ 1%
Notes % change from last year ==>>-30%0%
1 Finance Projections reflect final posted expenditures
10/18/13 10:17
10-000000 Solid Waste
Expenditure Analysis
Expenditures Change
Through 9/30/2013
-Full Year--Full Year--Full Year-
Original Working Run-Rate
BUDGET BUDGET YTD YTD YTD 12-13 to Percent Full Year Projection Finance Final Final %
as of July 1 '13-'14 9/30/2013 9/30/2012 YTD 13-14 Change '12-'13 Full Year Projections Balance 1 Remaining
EXPENDITURES
Personnel
SALARIES FULL-TIME 686,700 686,700 137,716 147,628 (9,912)-7%564,021 550,863 674,000 12,700 2%
SALARIES PART-TIME 7,500 7,500 3,031 1,344 1,687 126%8,293 12,123 12,000 (4,500) -60%
SALARIES BOARD 57,300 57,300 9,017 8,663 354 4%46,852 36,067 57,300 - 0%
OVERTIME 27,900 27,900 5,889 5,130 759 15%18,339 23,557 27,900 - 0%
Benefits 298,300 298,300 49,418 63,053 (13,635)-22%218,410 197,672 298,300 - 0%
Sub-Total Personnel 1,077,700 1,077,700 205,071 225,818 (20,747)-9%855,915 820,282 1,069,500 8,200 1%
M & O
PROFESSIONAL SERVICES 169,340 166,034 15,757 28,752 (12,995)-45%168,930 63,028 166,034 - 0%
DISTRICT MANAGER 0 0 0 0 0 0%0 0 0 - 0%
LEGAL SERVICES 87,750 87,750 13,480 14,253 (773)-5%88,066 53,919 87,750 - 0%
ENGINEERING/ARCHIT SERV 90,000 90,000 10,665 8,735 1,930 22%56,996 42,659 90,000 - 0%
PLAN CHECK/INSPECTIONS 112,000 112,000 18,443 25,105 (6,662)-27%135,922 73,770 112,000 - 0%
FISCAL SERVICES 27,300 27,300 1,336 1,095 241 22%25,034 5,344 27,300 - 0%
MEDICAL/EMPLOY SERVICES 1,800 1,800 637 351 286 82%1,884 2,546 1,800 - 0%
CONTRACT SERVICES 78,800 78,800 11,539 103 11,436 11103%28,407 46,155 78,800 - 0%
COUNTY COLLECTION FEE 15,500 15,500 0 0 0 0%0 0 15,500 - 0%
PUMP STN MAINT CONTRACT 80,000 80,000 31,102 8,989 22,113 246%71,058 124,409 80,000 - 0%
SEWER LINE MAINTENANCE 200,000 200,000 0 0 0 0%127,352 0 200,000 - 0%
ELECTIONS 0 0 0 0 0 0%19,889 0 0 - 0%
BLDG MAINTENANCE 36,270 36,270 8,073 6,136 1,937 32%39,239 32,292 36,270 - 0%
EQUIP MAINTENANCE 84,840 84,840 38,877 23,771 15,105 64%60,839 155,506 84,840 - 0%
GIS MAINTENANCE 20,000 20,000 1,230 0 1,230 0%19,949 4,920 20,000 - 0%
TELEVISING SEWER LINES 5,000 5,000 8,393 0 8,393 0%15,368 33,573 5,000 - 0%
MISC SEWER WORK 220,000 220,000 2,509 53,870 (51,361)-95%193,217 10,036 220,000 - 0%
FOG PROGRAM 104,000 104,000 7,822 9,235 (1,413)-15%95,680 31,287 104,000 - 0%
RESIDENT FOG PROGRAM 0 0 0 0 0 0%0 0 0 - 0%
SEWER LATERAL PROGRAM 200,000 200,000 89,607 58,859 30,748 52%223,523 358,428 200,000 - 0%
INFLOW REDUCTION PROGRAM 10,000 10,000 0 0 0 0%1,644 0 10,000 - 0%
OFFICE SUPPLIES 9,200 9,200 712 1,209 (497)-41%6,862 2,848 9,200 - 0%
MISC COPY 1,800 1,800 82 655 (573)-87%1,516 328 1,800 - 0%
POSTAGE 31,500 31,500 811 216 595 276%16,298 3,243 17,000 14,500 46%
COMMUNITY OUTREACH 27,000 30,306 1,725 5,229 (3,504)-67%33,784 6,900 30,306 - 0%
SMALL TOOLS/EQUIP 8,680 8,680 1,295 2,022 (727)-36%4,038 5,179 8,680 - 0%
MAINT MATERIAL/SUPPLIES 25,000 25,000 11,424 9,501 1,923 20%17,474 45,697 25,000 - 0%
EOC EQPT & SUPPLIES 3,600 3,600 1,062 6,583 (5,521)-84%13,675 4,249 3,600 - 0%
PROF DEVELOPMENT/TRAINING 121,440 121,440 27,630 24,357 3,272 13%74,113 110,519 121,440 - 0%
LIABILITY INSURANCE 69,500 69,500 57,548 68,292 (10,744)-16%68,912 230,191 57,548 11,952 17%
TELEPHONE 11,800 11,800 1,890 855 1,035 121%10,219 7,561 11,800 - 0%
UTILITIES 17,250 17,250 2,981 3,718 (737)-20%15,683 11,924 17,250 - 0%
WATER PUMP MAINTENANCE 2,000 2,000 271 246 25 10%1,499 1,083 2,000 - 0%
ELECTRIC PUMP MAINTENANCE 80,000 80,000 12,718 6,050 6,668 110%68,183 50,871 80,000 - 0%
ASSET REPLACEMENT 175,000 175,000 0 33,175 (33,175)-100%132,700 0 175,000 - 0%
CONTINGENCY 33,430 27,440 0 0 0 0%0 0 27,440 - 0%
Sub-Total M & O 2,159,800 2,153,810 379,616 401,361 (21,745)-5%1,837,951 1,518,464 2,127,358 26,452 1%
Capital Outlay
EQUIPMENT 13,500 19,490 0 5,391 (5,391)-100%31,508 0 19,490 - 0%
EQUIPMENT 326,000 326,000 25,171 66,836 (41,665)-62%495,279 100,683 326,000 - 0%
Sub-Total Capital Outlay 339,500 345,490 25,171 72,227 (47,056)-65%526,788 100,683 345,490 0 0%
Capital Improvements (CIP)1,748,000 1,748,000 0 1,748,000 (1,748,000)-100%1,748,000 0 1,748,000 - 0%
TOTAL EXPENDITURES 5,325,000 $ 5,325,000 $ 609,857 $ 2,447,406 $ (1,837,549)$ -75%4,968,653 $ 2,439,429 $ 5,290,348 $ 34,652 $ 1%
Notes % change from last year ==>>-51%6%
1 Finance Projections reflect final posted expenditures
10/18/13 11:11
20-000000 Liquid Waste
Expenditure Analysis
Expenditures Change