HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 12/12/2012East Valley
Water District
3b94 HIGI II.AND AVE., SUITE #3Q, HIGHLAND, CA
BOARD MEETING December 12, 2012 5:30 P.M.
AGENDA
"III order to comply with legal requirements for posting of agenda, only those items filed with the
District Secretary by 12:00 p.m. on Wednesday prior to the following Wednesday meeting not requiring
depa.-tmcntal investigation, will be considered by the Board of Directors".
CALL TO ORDER
PLEDGEOI ALLEGIANCE
PUM-1C COMMENTS - At this time, members of the public may address the Board of Directors
regarding any items within the subject matter jurisdiction of the East Valley Water District. The Board of
`ircctors may BRIEFLY respond to statements made or questions posed. Comments are limited to three
minutes pear speaker,
• Pension Reform Update presented by Lieben Cassidy Whitmore
AGENDA . This agenda contains a brief general description of each item to be considered. Exa_pt as
orherw ke provided by law, no action shall be taker_ on any item not appearing on the following agenda
I[ Iless the Board of Directors makes a determination that an emergency exists or that a need to take
irunccliatc action on the item came to the attention of the District subsequent to the posting of the
igeru!a.
1. Approval of Agenda
2 CONSENT CALENDAR - All matters listed under the Consent Calendar are considered by the
Board of Directors to he routine and will be enacted in one motion. There will be no discussion of
t'ncsc items prior to the time the board considers the motion unless members of the board, the
administrative staff, or the public request specific items to be discussed and/or removed from the
ConscntCalcndar.
a. Acccpt and file the Financial Statements for October 2012
b. Adopt Resolution 2012.22 and support the application submittal for the 2013
WaterSMART Water and Energy Efficient Grant
c Accounts Payable Disbursements: Accounts Payable Checks #234771 through #234933
which were distributed during the periocl of November 28, 2012 through December 5, 2012
in the amount of $1,094,128.41. Payroll and benefit contributions for the period ended
December 5, 2012 and included checks and direct deposits, in the amount o:: $334,836.81.
Total Disbursements for the period $1,428,965.22
d. Directors' fees and expenses for November 2012
NEW BUSINESS
3. Adopt and file the audited financial statements for year ended June 30, 2012
REPORTS
4. General Manager/ Staff Reports
5. Legal Counsel Report
6. Oral comments from Board of Directors
CLOSED SESSION
7. CONFERENCE WITH REAL PROPERTY NEGOTIATOR
[Government Code Section 54956.8]
Property:
Party Nvith whom District will negotiate:
Party who will be negotiating on behalf of the District:
Under Negotiation:
8. CONFERENCE- WITII REAL PROPERTY NEGOTIATOR
[Government Code Section 54956.8]
Property:
Party with whom District will negotiate:
Party who will be negotiating on behalf of the District:
Under Negotiation:
ANNOUNCEMENT OF CLOSED SESSION ITEMS
ADJOURN
1192-241-01,1192 231 01
San Bernardino County
State of California
San Bernardino International Airport
Authority
John Mura
Price and Terms of Payment
1191-251-02,1191-251-05,1191- 251-06
San Bernardino County
State of California
Potential Buyers
John Mura
Price and Terms of Payment
PLEASE NOTE:
Materials related to an item on this agenda submitted to the Board after distribution of the agenda packet arc
available for public inspection in the District's office located at 3654 L. Highland Ave, Suite 18, Highland,
during normal business hours. Also, such documents are available on the District's website at
www.castvallcy.ora subject to staffs ability to post the documents before the meeting.
Pursuant to Government Code Section 54954.2(a), any request for a disability-rclatcd modification or
accommodation, including auxiliary aids or services, that is sought in order to participate in the above-
agendized public meeting should be directed to the District's Administrative Manager at (909) SS5-4900 at
least 72 hours prior to said meeting.
BOARD AGENDA STAFF REPORT
November 30, 2012
TO: GOVERNING BOARD MEMBERS
FROM: GENERAL MANAGER/CEO
SUBJECT: FINANCIAL STATEMENTS FOI: OCTOBER 2012
RECOMMENDATION:
Staff recommends that the Board of Directors accept and file the attached financial statements.
BACKGROUND/ANALYSIS:
Revenue& Expenses
Water sales were $192,250 over projection for October, during which the District sold 647.7 MG
of water. Customer consumption for October 2012 was significantly higher (9.6%) than
consumption during September 2011. Other District operating revenues were $18.250 over
projection in October, and Sewer Treatment revenue, which is passed through to the City of SB
was $6,578 under projection.
1,200,000
1,100,000
1,000,000
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
Pagel
Sales Volume by Month - Current Fiscal Year
(with 2 previous yrs for comparison)
Q
73 a u Z o g v Q m c
N 0 LL
--- 2010-11
— .2011-12
2012-13 (Est Nov -
June)
SR#0185
Meeting Date: December
East Valley
t4
12, 2012
Water District Public Hearing:
❑
Discussion Item.
❑
Consent Item
Closed Session
❑
November 30, 2012
TO: GOVERNING BOARD MEMBERS
FROM: GENERAL MANAGER/CEO
SUBJECT: FINANCIAL STATEMENTS FOI: OCTOBER 2012
RECOMMENDATION:
Staff recommends that the Board of Directors accept and file the attached financial statements.
BACKGROUND/ANALYSIS:
Revenue& Expenses
Water sales were $192,250 over projection for October, during which the District sold 647.7 MG
of water. Customer consumption for October 2012 was significantly higher (9.6%) than
consumption during September 2011. Other District operating revenues were $18.250 over
projection in October, and Sewer Treatment revenue, which is passed through to the City of SB
was $6,578 under projection.
1,200,000
1,100,000
1,000,000
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
Pagel
Sales Volume by Month - Current Fiscal Year
(with 2 previous yrs for comparison)
Q
73 a u Z o g v Q m c
N 0 LL
--- 2010-11
— .2011-12
2012-13 (Est Nov -
June)
SR#0185
AGENDA DATE: December 12, 2012
SUBJECT: FINANCIAL STATEMENTS FOR OCTOBER 20122
Operating Expenses
Water operating expenses were $195,861 under budget, and sewer operating expenses $8,635
under budget in October.
Significant savings in the water department included Contracted Treatment, where costs of
$24,310 were $72,960 under budget for the month. There are two reasons for significant savings:
1) Plant 27 remains offline due to fluoride readings, and
2) Alternative sources to Plant 107 are being utilized, whenever possible, to avoid the $497
per acre foot treatment charge that is incurred on water produced by this plant.
Capital Projects
Total capital expenditures during September were $595,759. There was $595,759 spent on CIP
projects during the month. This amount included $67,645 on the Plant 134 upgrade project,
$229,036 on the Plant 143 new reservoir project and $251,370 spent on our AMR Meter
Replacement Program.
STRATEGIC INITIATIVE:
The District's financial statements support:
Strategic Initiative I - Provide Safe and Reliable Water Supply
(B) - Identify unit cost for delivery sources
(D) - Develop cost effective Water Supply Mix
(E) - Transparent and efficient financial management
FISCAL IMPACT:
There is no fiscal impact associated with this item.
ectfully submitted:
C AA
J n ura
General Manager/CEO
ATTACHMENTS:
October Financial Statements
Page 12
Recommended by:
X k14�«r
Brian ompkins
Chief Financial Officer
SR#0185
East Valley Water District
Balance Sheet by fund - Unaudited
October 31, 2012
RESTRICTED ASSETS
Customer / Constr. Deposits
Water
Sewer
1,916,593
Capacity Fees
Fund
Fund
_Totals
ASSETS
672,081
96,366
768,447
UTIL.ITY PLANT - at cost:
12,374,220
199,036
12,573,256
Utility Plant in Service
$126,001,027
$31,964,418
$157,965,445
Less: Accumulated Depreciation
_ (39,702,971)
(14,375,240)
(54,078,211)
86,298,056
17,589,178
10:3,887,234
Ccnstruction in Progress
15,991,828
55,442
16,047,270
24,465,752
102, 289, 884
17,644,620
119, 934, 504
RESTRICTED ASSETS
Customer / Constr. Deposits
1,803,751
112,842
1,916,593
Capacity Fees
320,172
35,978
356,150
Rate Stabilization Reserve
672,081
96,366
768,447
Construction Funds
12,374,220
199,036
12,573,256
Debt :;env ce Funds - Trust Accts
302,664
29,458,239
302,664
15,152,716
408,244
15,560,960
CURRENT ASSETS:
Cash and Investments
20,355,664
4,110,088
24,465,752
Less: Restricted Cash and Investments
15,152,716
408,244
15,560,960
5,202,948
3,701,844
8,904,792
Accounts Receivable (net of allowance)
1,889,388
1,889,388
Interest Receivable
4,725
2,650
7,375
Assessments receivable
116,203
116,203
Other Receivables
65,929
65,929
Grants Receivable
1,782,079
1,782,079
Inventory
918,631
918,631
Prepaid Expenses
_ 164,037
164,037
10,143,940
3,704,494
13,848,434
07 HER ASSETS
Deferred financing charges
520,943
16,156
537,099
Property held for resale
751,842
684,725
1,436,567
Due from Other Funds
7,000,000
7,000,000
1,272,785
7,700,881
8,973,666
TOTAL ASSETS
128,859,325
29,458,239
158,317,564
Balance Sheet Page! 1
East Valley Water District
Balance Sheet by fund - Unaudited
October 31, 2012
LIABILITIES AND EQUITY
LONG-TERM LIABILITIES:
2010 Revenue Bonds
Premium on 2010 Rev Bonds
DWR Loans
Due To Other Fund
Less: Deferred Amt on Refunding
Water
Fund
$29,575,000
1,985,485
3,969,578
7,000,000
(416,055)
42,114,008
CURRENT LIABILITIES PAYABLE FROM RESTRICTED ASSETS
Sewer
Fund
$685,000
86,282
771,282
Totals
$30,260,000
2,071,767
3,969,578
7,000,000
(416,055)
42, 885,290
Customer service deposits
1,704,751
1,704,751
Construction deposits
99,000
112,842 211,842
Accrued interest payable
120,732
2,862 123,594
406,988
1,924,483
115,704 2,040,187
CURRENT LIABILITIES
Accounts payable
1,607,329
38,201
1,645,530
Accrued payroll and benefits
356,020
49,515
405,535
Compensated absences
406,988
160,949
567,937
Long Term Debt - amt due within one yr
982,940
75,000
1,057,940
Rate Stabilization Reserve
3,353,277
323,665
3,676,942
Unrestricted / Undesignated
TOTAL LIABILITIES
47,391,768
1,210,651
48,602,419
EQUITY
Invested in Utility Plant
79,839,941
17,698,255
97,538,196
Restricted:
Capacity Fees
320,172
35,978
356,150
Designated:
Rate Stabilization Reserve
672,081
96,366
768,447
Unrestricted / Undesignated
635,363
10,416,989
11,052,352
Income Year To Date
3,837,895
497,826
4,335,721
TOTAL EQUITY
81,467,557
28,247,588
109,715,145
TOTAL LIAB AND EQUITY
128,859,325
29,458,239
158,317,564
Balance Sheet Page 2
EAST VALLEY WATER DISTRICT
Statement of Revenues and Expenditures -Unaudited
October 31. 2012
OPERATING EXPENSES
Source Of Supply
Supervision and Labor
7,537
WaterFuud
51,224
0
SewerFund
0
Tota,
164,500
Overtime Labor
Overtime Labor
nrtober
VTI
nnoher
nctober
vTn
VTn
n,1 ,.tem
39,000
Actual
Budget
Actual
4ctual
Budget
Actua'.
Actual
Butlaet
2,869
466
0
Purchased Water
0
OPERATING REVENUES
0
0
0
0
0
200,000
839,205
Groundwater charge
Water Sales
1459850
1,267600
6301,471
0
0
0
6,301,471
13,798,600
Water Meter Charge
369,035
366,000
1,432.444
0
0
0
1432,444
4.514,650
Sewer Collection System Charges
0
0
0
375.018
356.000
1,467,818
1,467 818
4,367.000
Sewer Treatment Charges
0
0
0
661,672
608.250
2492,930
2492.936
6.776,906
Service Initiation / Installation Chrgs
6.275
6,500
27,712
0
0
0
27.712
78,000
Collection Charges
26.940
11,500
102,417
5,910
0
20,318
122,735
138,000
Main Front Footage Fees
0
0
2.128
0
0
0
2,128
0
Permits & Inspection Charges
0
0
0
225
0
325
325
500
1.862,100
1,651,600
7,866,172
982,825
964250
3,981,391
11,847,563
29.673 658
OPERATING EXPENSES
Source Of Supply
Supervision and Labor
7,537
12,655
51,224
0
0
0
51,224
164,500
Overtime Labor
Overtime Labor
115
3.250
2,324
0
0
0
2,324
39,000
4,082
Materials & Supplies
1,173
0
2,869
0
0
0
2,869
466
0
Purchased Water
0
0
0
0
0
0
0
200,000
839,205
Groundwater charge
0
0
0
0
0
0
0
208,680
0
North Fork/City Creek - Assesment
0
0
0
0
0
0
0
102,640
0
Maintenance
1,567
850
6.454
0
0
0
6,454
10,000
0
Water testing
l Source ofc
5,437
13,050
54,094
0
0
0
54,094
156,600
Pumping
Supervision and Labor
39,367
41,910
183.849
0
0
0
183,849
544.800
Overtime Labor
650
1,500
4.167
0
0
0
4,167
18,000
Materials & Supplies
4,082
1,500
13,764
0
0
0
13,764
18,000
Maintenance
466
13,500
31,937
0
0
0
31,937
165,200
Fuel and Power
137,477
150,000
839,205
0
0
0
839,205
2.100,000
Treatment Chemicals
16,334
14,000
76,500
0
0
0
76,500
168.000
CIP Labor Credit
(1,111)
0
(2,870)
0
0
0
(2,870)
0
Total Pumping
197,265
222,410
1.146.552
0
0
0
1,146.552
3,014,000
Revenue/Expense Stmt Page 1
EAST VALLEY WATER DISTRICT
Statement of Revenues and Expenditures -Unaudited
October 31, 2012
Revenue/Expense Stmt Page 2
Water Fund
Sewer Fund
Total
October
October
YTD
October
October
YTD
YTD
Adopted
Actual
Budget
Actual
Actual
Budget
Actual
Actual
Budget
Water & Wastewater Treatment
Supervision and Labor
7,373
11,550
33,740
0
0
0
33,740
150,200
Overtime Labor
386
1,500
6,853
0
0
0
6,853
18,000
Materials & Supplies
169
3,500
6,850
0
0
0
6,850
42,000
Maintenance
14,373
5,000
14,612
0
0
0
14,612
120,000
Fuel and Power
8,633
12.500
46,038
0
0
0
46,038
250,000
Contracted Treatment
24,310
97,270
127,952
0
0
0
127,952
1,290,950
Contracted Treatment - City
0
0
0
601,945
608,250
2,493.204
2.493,204
6,776,908
Treatment Chemicals
2,899
23,000
16,039
0
0
0
16,039
357,000
General & Admin Expenses
1,378
7,400
1,378
0
0
0
1,378
89,000
CIP Labor Credit
(666)
0
(3.819)
0
0
0
(3.819)
0
Total Treatment Expensees
58,855
161.720
249,643
601,945
608,250
2,493.204
2,742,847
9,094,058
Trans & DistributionfWastewater Collection
Supervision and Labor
54,980
57,710
235,423
13.477
20,410
79,955
315,378
1,015,500
Overtime Labor
3,195
4,500
26,148
6
915
213
26,361
65,000
Materials & Supplies
27,350
23,350
91,327
1,605
3,000
5,008
96,335
316,000
Maintenance
36,939
21,750
129,636
34,236
13,500
35,731
165,367
420,000
CIP Labor Credit
0
(5,000)
(2,110)
0
0
(457)
(2,567)
(40,000)
Total Trans & Distribution/Wastewater Collection
122,464
102,310
480,424
49,324
37,825
120,450
600,874
1,776,500
Customer Accounts
Supervision and Labor
19,464
25,078
94,098
19,044
25,078
92,778
186,876
652,000
Overtime Labor
2,721
2,500
11,573
2,721
2,500
11,573
23,146
60,000
Postage -Billing
5,269
4,430
20,633
5,269
4,435
20,633
41,266
106,500
Contract Services - Billing
1,893
1,790
7,195
1,893
1,790
7,195
14,390
43,000
Contract Svcs - Pmt Processing
7,156
6,480
26,175
7,156
8,480
26,175
52,350
182.500
Credit Checks / Collections
1,375
230
5 363
1,375
0
5,363
10,726
5,540
Cash Shan / Bad Debts
(19)
0
(32)
(19)
0
(32)
(64)
3,500
Materials & Supplies
2,187
105
3,194
729
0
1,736
4,930
1,260
Total Customer Accounts
40,046
40,613
168,199
38.168
40.283
165,421.
333,620
1,054,300
Revenue/Expense Stmt Page 2
EAST VALLEY WATER DISTRICT
Statement of Revenues and Expenditures -Unaudited
October 31, 2012
Revenue/Expense Stmt Page 3
'✓eater Fund
Sewer Fund
Tole:
October
October
YTD
October
October
YTD
YTD
Adonled
Actual
Budget
Actual
Actual
Budget
Actual
Actual
Budget
General & Administrative
Sape,,,,un and Labor
115,259
106,336
466,431
59,798
61 788
253.110
719.541
2.172.000
Overtime Labor
349
1,385
1,144
194
700
752
1,896
25.000
Employee Benefits
142,479
138,574
536,669
56,932
56,942
194,923
731,592
2,346,172
CIPLabor /Benefits Credit
(18,856)
(10,175)
(52.175)
(3,019)
(4,750)
(12,893)
(65,068)
(172,000)
Directors Fees and Expenses
5,350
7.400
16.274
5.350
4,935
16,274
32.548
148,000
Utilities B Telephone
8,042
7,128
35,930
3,379
3,106
15,229
51,159
124,450
Dues is Subscriptions
3,954
4,789
26,423
1,376
120
14,253
40.676
58.865
Office Supplies & Expenses
8,738
6,318
23,270
4,515
3,833
13,674
36,944
124,050
Postage
113
1,100
3,728
90
650
2,469
6,197
21,100
Office Equipment
4,892
28,416
25,700
3,658
5,871
18,629
44,329
184,275
General Plant Maintenance
13,016
14,467
57,107
717
1,415
4,389
61,496
190,565
Vehicle valet/Fuel
17,063
23,907
71,521
5,342
3450
31,958
103,479
335,700
Facilities Lease
8,893
9.240
44,020
6,047
6,325
29.843
73,863
186,750
Contractual Services
29,469
61,735
192,944
13,599
36,060
89,098
282,042
956,490
General Insurance
8,367
12,000
35,067
8,516
3,000
25,268
60,335
180,000
Professional Development
2,586
6,152
17,418
1,428
3.102
11.230
28,648
107,137
Employee Programs
603
1,140
1,806
203
0
741
2,547
27,850
Regulatory Fees 8 Compliance
1,943
2,500
5,786
8,154
835
8,247
14,033
60,000
Public Education/Outreach
1,902
3,545
4,033
1,268
735
2,159
6,192
50,300
Safety Equip/Emergency Ping
476
2,243
3,812
76
1,220
1.581
5,393
43,472
Total General & Administrative
354,638
428,200
1,516,908
177,623
189,337
720,934
2,237,842
7,170,176
Total Operating Expenses
789,197
985,058
3,678,691
867,060
875,695
3,500,009
7,178,700
22,990,454
..,^ERATiNO 1INCOME
1,e7Y,903
666,542
4,187,481
115,765
88,555
481,382
4,668,863
6,683,204
Revenue/Expense Stmt Page 3
EAST VALLEY WATER DISTRICT
Statement of Revenues and Expenditures -Unaudited
October 31, 2012
Debt Service:
Water Fund
Sewer Fund
Total
CAPITAL OUTLAY / REPLACEMENTS
October
October
YTD
October
October
YTD
YTD
Adopted
394,167
Actual
Budget
Actual
Actual
Budget
Actual
Actual
Budget
NON-OPERATING ACTIVITY:
3,822
14,424
Interest on LT Debt
114,379
0
0
463.011
2.983
Revenues:
12,350
475,361
0
0
208,614
26.709
229,793
832.422
Interest Income
15,049
825
33,059
1,129
4,480
20,873
53,932
75,675
Other Income
9,659
1,375
23,061
0
1,375
0
23,061
33,000
Legal Settlements
0
0
320
0
0
0
320
0
Cooperative Agreements-Enernoc
0
0
3.761
0
0
0
3,761
44,600
Gain on Sale of Fixed Assets
7,920
0
53,220
7.920
0
7.920
61,140
0
32,628
2,200
113,421
9,049
5,855
28.793
142,214
153,275
Expenses:
Debt Service:
CAPITAL OUTLAY / REPLACEMENTS
2010 Bond Principal
93,750
229,192
367,500
6667
9,520
26.667
394,167
2,864,546
Capital Lease -Phone System
0
485
601
1,911
485
601
1.911
3,822
14,424
Interest on LT Debt
114,379
0
0
463.011
2.983
0
12,350
475,361
0
0
208,614
26.709
229,793
832.422
10.135
10,121
40.928
873350
2,878,970
CAPITAL EXPENDITURES:
CAPITAL OUTLAY / REPLACEMENTS
Water Company Stock Purchase
0
0
0
0
0
0
0
14,000
Office Equipment/Furniture
0
3,500
1,391
0
0
1,391
2,782
71,600
Computer Hardware/Software
0
0
26,709
0
0
26.709
53,418
136,700
Vehicles
0
15,000
0
0
15,000
0
0
30,000
General Equipment
0
0
0
0
0
0
0
93,200
Well Rehabilitation
0
6,250
0
0
0
0
0
75,000
Boaster Rehabilitation
0
4,900
0
0
0
0
0
59,000
CAPITAL PROJECTS - See Summary
566 672
0
1 638,956
29,087
0
58.858
1,697,814
2326 429
566.672
29,650
1,667056
29,087
15,000
86.958
1,754.014
3,205.929
EXCESS OF REVENUE
OVER EXPENDITURES:
330,245
409,299
1,801,424
85,592
69,289
382,289
2,183,713
751,580
Add Back Capital Expenditures & Principal
660.907
259,443
2,036,467
36,239
25.121
115536
2.152003
6084,899
NET INCOME
991,152
668,742
3,837,891
121,831
94,410
497,825
4,335,716
6,836,479
Revenue/Expense Stmt Page 4
EAST VALLEY WATER DISTRICT
CAPITAL IMPROVEMENT PROGRAM
INCLUDING CAPITAL BUDGET FOR
FISCAL YEAR 2012-13
Expenses updated through October 31, 2012
EAST VALLEY WATER DISTRICT
Capital Improvement Program
Page 2
Prior
Current
Projections
Projects- By Type
Years
Year
2012-13
201344
2014-15
2015-16
2016-17
2017-18
Beyond
Project
Actual
Actual
Budget
Year 2
Year 3
Year 4
Year 5
Year 6
Year 6
Totals
Source of Supply
Plant 150',% ells
-
825,000
1,100,000
1925,000
1.0, er--one Wells (2)
-
-
-
-
3,300,000
330,000
Harmony oA'ells (4)
(23,886
-
-
4,400,000
4,376,114
Total Source of Supply Projects
(23886)
825,000
1100,000
7.700,000
9,601,114
Pumping Facilities
Plant 9- Rehab Forcbey Ec Booster Station
305,000
-
-
-
301,000
Plant 40-Inrer[olpper Zone Transfer
2,221
620,000
-
-
-
622221
Plant 127 Lower to Inter Zone Transfer
300,000
-
300000
Plant 12 Replace Boosters '\\ ell
510,000
40,000
-
1020000
Plant 134 1 Aper to Canal =ane I ransler
310,000
1120,000
-
-
630000
Plant i9 Intel to pper-one Transfer
-
-
2200,000
22017000
Plant 25 - hs[er m l'plxr Zone Transfer
400,000
400,000
Plant 143 Inter to Opper-.one Transfer
331,959
448,244
2920,000
560,000
-
-
1,400,000
926020
Total Pumping Projects
334,180
448,244
3,755,000
1,390,(VO
810,000
400,000
2.200,000
1140,000
10,737,425
Treatment Facilities
Plant 134 I ipgrade Technology
9,554,346
429,836
1.204,469
-
11,188,651
Plant 134- Membrane Replacement
-
-
-
460,000
4601000
Plant 134 Bridge Replacement
23 229
648,468
671,697
Plant 150 Lmver Zn Perch I teat Phl
3051,054
6h52
1,510,000
7320,000
7324000
1310,000
20,717,707
Plant 150 Loocer=n Perch !Teat. Ph 2
-
5,050,000
285o000
7900000
Plant ls2 - Inter :n Nech Treat
-
-
19,160,000
19J60,000
Iota] Treatment Projects
12,60 400
459,717
3,362937
7,320,000
7,520.000
6,360000
2,850,)00
19,620,000
60098,054
Transmission & Distribution System
6111 8:10 PIpr11nC PIanL, 11 rc 12 w 110
131985
505000
6;6,985
I iv, [)ak Main Replaccmcnt
h)P,119
651
249000
100,000
-
55;770
linrlan I ane Main Replacement
7,957
lb0000
-
167957
6thSt30 Pip,hine-PIPit to) PI40
7811,798
2178
3.960,000
4342976
6t11SL30 Pi1xhne 11140 to PI 143
1,300000
11100,000
5;4001000
7]00,000
9th SL 12 Pipeline - Del Rosa to Sterling
700,000
700,000
AMR Metei Replacement Program
bi397
6) 0194
980,000
1,000,000
1,0011.000
1000000
1.004000
1000000
0608091
Plant 59 Rccoating
232900
-
28'_0011
Mint 14', Wing Inter =oneStorage10,700000
1070,000
Rescn olr 1 �reenspot Rd S Cumc
-
10,700,000
107000110
Resen olr Seven 0,11" Dam Rd
-
10 700 000
10.70,000
Reloc. of Facilities for Other,4gencics
136258
2� 358
250000
150,000
154000
150,000
150000
150,000
1,101.616
Bascli ne Gar do ns
194340
100
5.198,933
5393,873
Total Trans C'¢ Distribution Projects
1925,354
600981
11,180,933
1150,000
I_>50,000
3150.000
21511P00
1,15,000
37,500,000
59.7' .263
Page 2
FAST VALLEY WATER DISTRICT
Capital Improvement Program
Page 3
Prior
Current
Projectw.,
11
Projects- Ry Tepr
Years
year
2012-13
2013-14
2014-I9
2015-16
201b-17
2017 I8
Beyond
Project
Heroin
,taal
Budget
ycar 2
Sonr3
`1 nu,4
`.'cart
Yearb
`carb
Total,
General Projects
G191mplemrntation
629770
43.467
100,000
773236
Headytn_rtea building
28.115
11323
1500,000
14600.0110
-
16153.438
Total General Projects
651.885
69.790
LbW,000
14 ti00 00")
1&9",674
Wastewater Collection System
SeVO e r Sys to m 5 t ud res' Fla n ni ng
3.089
56,244
250,000
-
-
-
109,33,
,Sesser Main lining
-
2251100
221000
225000
221000
227,000
225,000
1300,001[
3,150,000
Del Rosa ]fain Replacement
23SWC
038000
-
-
-
876,000
I anl<ershim Main Replacement
450,000
-
-
-
-
450,000
Total Wastewater Collection Projects
3,089
56,244
1.163 000
863 000
221000
225000
225,000
225,000
1800.000
4,785,333
TOTAL CIP PROJECTS
15,125,909
1,690,090
21,061,870
25,323,000
9,805,0(13)
70,131000
8,250,000
2,475,000
bt,020,W0
161885,868
Miscellaneous / Developer Projects
Dec. Water Facilities lReimb by Fees)
237,345
5,110
241455
DesiSewer Facilities (Relmb by Fees)
(912 i)
2,613
(6512)
'010 P1oodClean Up- EV WD Facilities
107,961
167,561
TOTAL \11SC / DEVELOPER PROJECTS
395781
7,723
403,504
Total Capital Projects
11.521,690
1,697,813
21,061,870
25323,Ml
9,801000
10,135.0(10
8,2511,0101
2,477000
68,020,000
162,289,373
Page 3
BOARD AGENDA STAFF REPORT
Meering Date: December 12, 2012
East Val ley
Public Hearing: E7
Water District Discussion Item: ED S
Consent Item
Closed Session ❑
November 30, 2012
TO: GOVERNING BOARD MEMBERS
FROM: GENERAL MANAGER/CEO
SUBJECT: 2013 WATERSMART WATER AND ENERGY EFFICIENCY GRANT
APPLICATION
uCOMMENDATION:
Staff recommends the adoption of Resolution 2012.22 and support the application submittal for
the 2013 WaterSMART Water and Energy Efficiency Grant.
BACKGROUND/ANALYSIS:
In October 2012, East Valley Water District Board of Directors adopted the 2012 Grant
Strategics that identified potential funding sources for specific projects and programs. One
funding method identified in that document was the WaterSMART Water and Energy
Efficiency Grant Application. The call for applications for the highly competitive Fiscal Year
2013 WaterSMART Water and Energy Efficiency Grant was released in November 2012, with a
submittal deadline of January 17, 2013.
Based on adopted Grant Strategies document, staff is currently working with Blais &r Associates
to prepare an application request to fund up to $750,000 of the AMR Meter Replacement
Program. A requirement of the application is an official resolution 2012.22, 1) authorizing the
General Manager/CEO to submit an application for the 2013 U.S. Bureau of Reclamation's
(USBR's) WaterSMART Water and Energy Efficiency Grants (Grant) for the East Valley'Water
District AMR Meter Replacement Project, up to the maximum grant amount of $750,000
million, and to execute all agreements related to the Grant if the Grant is awarded; 2)
confirming that the Board of Directors has reviewed the purpose of the application and supports
the application being submitted; 3) authorizing the General Manager/CEO to establish related
revenue and expenditure budgets in the Water Operating Budget and for the grant funds
contingent on receipt of Grant award; and 4) authorizing the General Manager/CEO or his
designee, to work with the USBR to meet establ-ished deadlines for entering into a cooperative
agreement; 5) authorizing the General Manager/CLO to execute other provisions required under
the applicable USBR guidelines.
The project scope including matching funds would result in up to $1,500,000 to replace meters
within a designated area. Radio read meter installations minimize water loss and increase
Page 1
SR#0186
AGENDA DATE: December 12, 2012
SUBJECT: 2013 WATERSMART WATER AND ENERGY EFFICIENCY GRANT APPLICATION
metering efficiencie& if the applications are successful, staff will bring this item back to Board
for approval of a funding agreement.
STRATEGIC INITIATIVE.
This item is consistent with the goals set forth in'.
Strategic Initiative I - Provide Safe and Reliable Water Supply
Strategic Initiative III - District Resource Enhancement Efforts
FISCAL IMPACT:
There is no fiscal impact that coincides with submitting the Water SMART Water and Energy
Efficiency Grant application. GSBR has a 5011/o or dollar -for -dollar, match reduirement. Staff will
be requesting up to $750,000 total in grant funds, resulting in a maximtun required match of
$750,000 shoulcl the project be awarded.
Respectfully submitted: Recommended by
iM
Jo' lura Kelly N,o
General Manager/CEO Public Af air: Conscrvt do Officcr
ATTACHMENTS:
Resolution 2012.22
Page � 2
SR80186
RESOLUTION NCI. 2012.22
A RESOLUTION OF THE
BOARD OF DIRECTORS OF THE
EAST VALLEY WATER DISTRICT
AUTHORIZING AND APPROVING 2013 BUREAU OF RECLAMATION
WATERSMART WATER AND ENERGY EFFICIENCY GRANT APPLICATION.
W HEREAS, In November 2012, the U.S. Bureau of Reclamation (USBR) released a Funding
Opporamily Announcement (FOA) — Watersmart Water and Energy Efficiency
Grants for Fiscal Year 2013, for projects that conserve and use water more efficiently;
WHEREAS, East Valley Water District (District) has the authority to construct, operate, and
maintain the service area water distribution system; and
WHEREAS, the District Radio Read Meter Replacement Program will promote water
conservation and efficient water use and meets eligibility requirements for financial assistance
from the USBR. The proposed grant funding amount for the water meter retrolit project is
$750,000. The grant would require that the District share 50% of the project cost, or up to
$750.000 of local match.
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the East Valley
Water District as follows:
Section L
Authorizes the General Manager/CEO to submit an application for the 2013 U.S. Bureau
of Reclamation's (USBR's) WaterSMART Water and Energy Efficiency Grants (Grant) for the East
Valley Water District AMR Meter Replacement Project, up to the maximum grant amount of
$-750,000 million, and to execute all agreements related to the Grant if awarded.
Section 2.
Confirms that the Board of Directors has reviewed the purpose of the application and
<.uppori:s the application being submitted
Section 3.
Authorizes the General Manager/CEO, to establish related revenue and expenditure budgets in the
Water Operating Fund and for the grant funds contingent on receipt of Grant award.
Section 4.
Aut'iorizes the General Manager/CEO, to work with the USBR to meet established deadlines for
entering into a cooperative agreement.
Section 5.
Autytorizes the General Manager/CEO, to execute ether provisions required under the applicable
USBR guidelines.
ADOPTED this 12th day of December, 2012.
AYES:
NOES:
ABSTAIN:
ABSENT:
Matt LeVesque
President, Board of Directors
ATTEST:
John]. Mura
Secretary, Board of Directors
BOARD AGENDA STAFF REPORT
Meeting Date: December 12, 2012
East Valley
Public Hearing: EJ
Water District
Discussion Item: �
Consent Item .La-�
Closed Session F-1
December 6, 2012
TO: GOVERNING BOARD MEMBERS
FROM: GENERAL MANAGER/CEO
SUBJECT: DISBURSEMENTS
RECOMMENDATION:
Approve the attached list of accounts payable checks and payroll issued.
BACKGROUND/ANALYSIS:
Listings of accounts payable checks, and the total for payroll and benefits costs incurred, are
submitted to the board of directors for review and approval with each board packet:. The
attached check register, and the total for payroll cited below, were disbursed during the period
November 28, 2012 through December 5, 2012.
Accounts payable checks for the period included check numbers 234771 through 234933 for a
total of $1,094,128.41.
'Ihe source of funds for this amount is as follows,
Unrestricted Funds $1,094,128.41
Bond Financing $
State Financing $
Payroll and benefit contributions paid for this period totaled $334,8 36.81.
Total disbursed during the period $1,428,965.22.
STRATEGIC INITIATIVE:
Strat it, Initiative I - Provide safe and Reliable Water Supply
(l:) -- Transparent and efficient financial management
Pagel
SIR#018 8
AGENDA DATE: December 12, 2012
SUBJECT: DISBURSEMENTS
REVIEW BY OTHERS:
This agenda item has been reviewed by the Chief Fimanciat Office: and the Accounting
Supervisor.
FISCAL IMPACT:
$1,428,965.22 (budgeted expenditures)
Respectfully submitted: Recommended b}':
�� ,�.11�C� �ZNCcc CtKLc_ 6c �Ltii.c✓[���J�%t-1
f o n ura Brian T mpl:ins c
General Manager/CLO Chief Financial Oliicer
ATTACHMENTS:
List of Accounts Payables checks
Page 12
SR#0188
East Valley Water District
Dale.
Thursday, December 06, 2012
rage
1 of 13
Check Register
- EVWD Check Register
03.33. Arv:
Uear.
KATHY
:,cnGanr.
EVVVD
Check Nbr Type
Date
Id
Name
ProiectlD Project Description
Discount OrigDocAmt
Dr
Cr
234771
CK
11/28/2012
ACW004
ACWA/JPIA
5,100.00
091330
VO
23186
Dental Insurance -ASC
4,136.31
D
091330
VO
51610
Director- Benefits
208.87
D
091330
VO
76500
Health/Dental/Life Insurance
754.82
D
234772
CK
11/28/2012
ADM002
ADMIRAL CONSULTING GROUP
92.50
091360
VO
71560
Computer System MaintContr
92.50
D
234773
CK
11/28/2012
AGU040
AGUILAR-JOSE
24.68
091179
VO
22210
Customer Refunds
24.68
D
234774
CK
11/28/2012
AHM007
AHMAD-IMRAN
55.24
091180
VO
22210
Customer Refunds
55.24
D
234775
CK
11/28/2012
AHM008
AHMADZADA-NOOK
9.82
091283
VO
22210
Customer Refunds
9.82
D
234776
CK
11/28/2012
AKDO01
DHINGRA DBA-ASHOK K.
7,473.00
091337
VO
74500
Engineering Consultants
7,473.00
D
234777
CK
11/28/2012
ARA021
ARANA-CARLOS
6.01
091097
VO
22210
Customer Refunds
6.01
D
234778
CK
11/28/2012
ARR034
ARROYO-ALFONSO
90.51
091181
VO
22210
Customer Refunds
90.51
D
234779
CK
11/28/2012
ATT007
AT&T
261.64
091344
VO
71015
Telephone
38.46
D
091345
VO
71015
Telephone
74.11
D
091346
VO
71015
Telephone
149.07
D
234780
CK
11/28/2012
AUD001
COUNTY TREASURER/CONTROLLER
25.00
091324
VO
73100
Audit/Accounting Fees
25.00
D
234781
CK
1,1128/2012
AVA005
AVAYA FINANICIAL SERVICES
1,212.00
091322
VO
22503
LTD due within 1 year
979.60
D
091322
VO
85100
Interest Expense
232.40 D
234782
CK
11/28/2012
BAR074 BARRY'S SECURITY SERVICES, INC
5,903.28
091338
VO
72500
Security Services
1,378.08 D
091347
VO
72500
Security Services
1,355.01 D
091351
VO
72500
Security Services
1,573.56 D
091352
VO
72500
Security Services
1,596.63 D
234783
CK
11/28/2012
BER035 BERRY-PAMELA
71.03
091182
VO
22210
Customer Refunds
71.03 D
234784
CK
11/28/2012
BUR023 BURKE-KATHLEEN R
700.00
091339
VO
23190
Miscellaneous Deductions
700.00 D
234785
CK
11/28/2012
C&M001 C&M ELECTRIC
1,969.48
001349
Vol
62000
Maintenance
1,969.48 D
234786
CK
11/28/2012
CAN033 CANEDY-OREN E
11.10
091325
VO
22210
Customer Refunds
11.10 D
234787
CK
11/28/2012
DA1001 DAILY JOURNAL CORPORATION
352.00
091340
VO
71650
Printing and Publishing
352.00 D
234788
CK
11/28/2012
DAL011 LLC-DALLIN
387.83
091284
VO
22210
Customer Refunds
159.21 D
091285
VO
22210
Customer Refunds
182.50 D
091286
VO
22210
Customer Refunds
46.12 D
234789
CK
11/28/2012
EW1001 EWING IRRIGATION PRODUCTS INC
213.68
091342
VO
71705
Grounds Repairs/Maintenance
213.68 D
234790
CK
11/28/2012
EXCO04 EXCEL LANDSCAPE
10,180.00
091353
VO
71700
Grounds Maintenance Contra
10,180.00 D
234791
CK
11/28/2012
FAR028 FARNAM-MICHAEL P
26.65
091291
VO
22210
Customer Refunds
26.65 D
234792
CK
11/28/2012
FAS002 FASTENAL COMPANY
221.97
091355
VO
61000
Materials & Supplies-Oper.
9.15 D
091355
VO
79100
Safety Equipment
187.84 D
091362
VO
61000
Materials & Supplies-Oper.
24.98 D
234793
CK
11/28/2012
FER009 FERGUSON ENTERPRISES INC 1350
388.68
091343
VO
61000
Materials & Supplies-Oper.
388.68 D
234794
CK
11/28/2012
GIA004 GIANG-QUYEN
5.95
091183
VO
22210
Customer Refunds
5.95
D
734705
CK
^,1128/2012
IILw5 COL i n onL n"
DE"v r R RTY iv AN GEfv1 EN I
36. i6
091184
y0
22210
Customer Refunds
3g,?g
D
234796
CK
14/281,204,2
HAC001 !JAC!! COMPANY
1,231.75
091303
VO
65200
Water Testing
1,231.75
D
234797
CK
11/28/2012
HAL026 HALO BRANDED SOLUTIONS, INC
852.73
091323
VO
77600
Public Education/Outreach
852.73
D
234798
CK
11/28/2012
HA0001 Mohammed Haq
87.13
091185
VO
22210
Customer Refunds
72.75
D
091186
VO
22210
Customer Refunds
14.38
D
2047;-0
CK
11/28/2012
IL;T001 HATFIELD BUICK
72.27
091312
VO
71720
Vehicle Parts/Supply
72.27
D
234800
CK
11/28/2012
HER158 HERNANDEZ—ALEJANDRO
56.27
091101
VO
22210
Customer Refunds
56.27
D
234801
CK
11/28/2012
HOR016 HORIZON 2010 ENTERPRISE
88.60
091288
VO
22210
Customer Refunds
88.60
D
234602
I
? 2o/20?2
1IIE"
HU00I HUB%01401MUUIION OrLUAL J
13/.69
091313
VO
61100
Small Tools
137.69
D
234803
CK
11/28/2012
IMP007 REALTY, INC—IMPACT
75.81
091326
VO
22210
Customer Refunds
75.81
D
234804
CK
11/28/2012
INL004 INLAND DESERT SECURITY &
386.10
091308
VO
71300
Communications Services
386.10
D
234805
CK
11/28/2012
INL005 INLAND WATER WORKS SUPPLY CO
50,326.92
091314
VO
11200
Construction in Progress WA001226 Meter Replacement/Turnover Prg
-1,019.52 50,976.00 D
091315
VO
61000
M2taria1s R 9mnlies-Char
nn
n
234806
CK
11/28/2012
INT005 INTERSTATE BATTERY
4.30
091356
VO
71500
Office Supplies
4.30
D
234807
CK
11/28/2012
INT018 INTERMEDIA
1,085.57
091300
VO
74950
Other Contracted Services
1,085.57
D
234808
CK
11/28/2012
JAR005 JARAMILLO—MICHAEL
70.00
091354
VO
77400
Licenses and Certifications
70.00
D
234809
CK
11/28/2012
KAH006 KAHOOKELE-RAYMOND R
28.94
091187
VO
22210
Customer Refunds
28.94 D
234810
CK
11/28/2012
KR0005 KRUSE-BRISHEN
150.84
091350
VO
79100
Safety Equipment
150.84 D
234811
CK
11/28/2012
LAW003 LAWSON PRODUCTS,INC
533.73
091357
VO
61000
Materials & Supplies-Oper.
-4.67 538.40 D
234812
CK
11/28/2012
LDT001 TOPLIFF JR.-LES D
214.84
091304
VO
62000
Maintenance
214.84 D
234813
CK
11/28/2012
LEGO06 COLLIER DBA-KEITH
14,740.63
091305
VO
62000
Maintenance
2,210.00 D
09130r,
VO
62000
Maintenance
12,530.63 D
234814
CK
11/28/2012
MAG011 MAGALLON-INES
36.98
091093
VO
22210
Customer Refunds
36.98 D
234815
CK
11/28/2012
MAR211 MARRUJO-ARMANDO
32.58
091104
VO
22210
Customer Refunds
32.58 D
234816
CK
11/28/2012
MAT036 MATHIS DBA-ROBERT W
2,650.00
091301
VO
74900
Miscellaneous Consultants
2,650.00 D
234817
CK
11/28/2012
MCCO23 MC CROMETER INC
1,489.90
091358
VO
61000
Materials & Supplies-Oper.
1,489.90 D
234818
CK
11/28/2012
MER028 MERCURI-LOUIS
62.43
091188
VO
22210
Customer Refunds
62.43 D
234819
CK
11/28/2012
MIT015 MITCHELL-KIMIKA
12.68
091094
VO
22210
Customer Refunds
12.68 D
234820
CK
11/28/2012
MMS001 M AND M SMOG INC.
34.75
091310
VO
71725
Vehicle Repairs/Maintenance
34.75 D
234821
CK
11/28/2012
MUN027 MUNOZ-LUIS
41.58
091293
VO
22210
Customer Refunds
41.58 D
234822
CK
11/28/2012
NAP007 NAPA AUTO PARTS /BOSS MOSS
166.26
091317
VO
71727
Garage Supplies/Small Tools
18.55 D
091318
VO
71727
Garage Supplies/Small Tools
27.35 D
091319
VO
71727
Garage Supplies/Small Tools
120.36 D
234823
CK
11/28/2012
NGU136 NGUYEN-HOWARD
72.30
091168
VO
22210
Customer Refunds
72,30 D
234824
CK
1 1 12 8/201 2
OCH000
OCHOA- HUM,BERTO
20.47
091095
VO
22210
Customer Refunds
28.47 D
234825
CK
11;28/2C12
OFF007
OFFICETEAM
525,55
091361
VO
51700
Temporary Labor
525.55 D
234826
CK
11/28/2012
OGE001
OGEA—WALTER
28.42
091105
VO
22210
Customer Refunds
28.42 D
234827
CK
11/28/2012
ONL002
ONLINE RESOURCES CORPORATION
41.40
091309
VO
22210
Customer Refunds
41.40 D
234@28
CK
11/28/2012
OST001
OSTLUND—ALETA
55.23
C"1c:;
VO
22210
Customer Refunds
55.23 D
234829
CK
11/28/2012
PCC001
CONNECTION—PC
267.25
091299
VO
71570
Computer Supplies
267.25 D
234830
CK
1 112 8/2 01 2
RAM114
RAM DEVELOPMENT LLC
87.13
091107
VO
22210
Customer Refunds
50.16 D
091106
VO
22210
Customer Refunds
36.97 D
��n Qo1
Cv
ii/28i2012
nAiV1110
RAIVIIREL"FABIVLh1
3/.40
091096
VO
22210
Customer Refunds
37.48 D
234832
CK
11/28/2012
RAM119
RAMIREZ-ERNESTINA
44.97
091190
VO
22210
Customer Refunds
44.97 D
234833
CK
11/28/2012
REB017
TOGETHER LONG BEACH -REBUILDING
25.12
091294
VO
22210
Customer Refunds
25.12 D
234834
CK
11/28/2012
RIM002
RIMROCK TELECOM SERVICES
156.00
091310
VO
71300
Communications Services
156.00 D
234835
CK
11/28/2012
SAF005
COMPANY -SAFETY COMPLIANCE
200.00
091364
VO
74400
Safety Consultants
200.00 D
234836
CK
11/28/2012
SAN038
SAN BERNARDINO COUNTY RECORDER
209.00
091363
VO
22218
Lien Release Fee Payable
209.00 D
234837
CK
11/28/2012
SEN001
SENTRY -TECH SYSTEMS, L.L.C.
1,475.00
091341
VO
72500
Security Services
1,475.00 D
234838
CK
11/28/2012
SOU024
SOUTHERN CALIF OCCUPATIONAL
1,515.00
091365
VO
71540
Medical Fees
1,515.00 D
234839
CK
11/28/2012
STE069
SAVER, ING-STEP
2,180.25
091307
VO
65100
Treatment Chemicals
2,180.25 D
234840
CK
11/28/2012
VER004
VERIZON CALIFORNIA
341.88
091302
VO
71015
Telephone
43.77 D
091311
VO
71010
Utilities
91.99 D
091311
VO
71015
Telephone
176.53 D
091348
VO
71015
Telephone
29.59 D
234841
CK
11/28/2012
VIS002
VISTA PAINTS
63.97
091359
VO
61000
Materials & Supplies-Oper. -1.31
65.28 D
23.2"2
CK
11/201/2012
lNAY002
INAYPOINT/GI VENTURE, LLC
237.45
0yC06
VO
22210
Customer Refunds
138.47 D
091329
VO
22210
Customer Refunds
98.98 D
234843
CK
11/28/2012
WIL114
HOMES-WILLIAMS
67.74
091296
VO
22210
Customer Refunds
67.74 D
234844
CK
11/28/2012
WWG001
GRAINGER
251.25
091320
VO
61100
Small Tools
217.94 D
091320
VO
71727
Garage Supplies/Small Tools
33.31 D
234845
CK
11/28/2012
ZHAO04
ZHANG-XINCAN
48.91
091109
VO
22210
Customer Refunds
48.91 D
234846
CK
11/28/2012
SAN004
SAN BERNARDINO-CITY OF
601,944.72
091321
VO
64000
Contracted Treatment -City
601,944.72 D
234847
CK
11/30/2012
MIL061
MILLER SPATIAL SERVICES, LLC
2,520.00
091389
VO
51700
Temporary Labor
2,520.00 D
234848
CK
11/30/2012
PAL035
PALOMARES-FRANK
2,565.00
091390
VO
51700
Temporary Labor
2,565.00 D
234849
CK
12/03/2012
BUR023
BURKE-KATHLEEN R
3,364.00
091394
VO
49653
Scrap Meters
3,364.00 D
234850
CK
12/03/2012
BUR023
BURKE-KATHLEEN R
4,000.00
091395
VO
49653
Scrap Meters
4,000.00 D
234851
CK
12/03/2012
CIT007
CITY OF HIGHLAND
12,200.00
091396
VO
11200
Construction in Progress
WA002533 NEW DISTRICT OFFICES
12,200.00 D
091396
VO
11200
Construction in Progress
WA002533 NEW DISTRICT OFFICES
-12,200.00 D
234852
CK
12/03/2012
CIT007
CITY OF HIGHLAND
4,800.00
nql ionogres
vv
ii2w
Pr
Constiucfiolr� iii �y�cas
�n nn1coo
w"vivE'v"v' DiSTnii.T vi i iCi_S
234853
CK
12/03/2012
CIT 007
CITY OF HIGHLAND
7,400.00
no+,399
VO
1120CCcilstrUCtIGil
iii Progress
VVR002533 NEW DISTRICT OFFICES
7,4v0.0^v
D
234855
CK
12/05/2012
AKDO01
DHINGRA DBA-ASHOK K.
5,760.00
091400
VO
11200
Construction in Progress
WA002502 Plant 143 Fac Planing Study
382.50
D
091400
VO
11200
Construction in Progress
WA002514 SUNRISE RANCH DEVELOPMEN
820.50
D
091400
VO
11200
Construction in Progress
WA002533 NEW DISTRICT OFFICES
2,932.50
D
091400
VO
11200
Construction in Progress
WA002541 PLT 134-Bridge-Fema Job 1952
765.00
D
091400
VO
74500
Engineering Consultants
859.50
D
2340-�C
CK
12/05/2012
APE002
INNOVATIONS, INC-APEX
1,638.17
091434
VO
13740
General A/R
1,638.17
D
234857
CK
12/05/2012
ARC012
ARCADIS U.S., INC
27,424.30
091378
VO
11200
Construction in Progress
WA002502 Plant 143 Fac Planing Study
11,199.30
D
091379
VO
11200
Construction in Progress
WA002502 Plant 143 Fac Planing Study
16,225.00
D
234858
CK
12/05/2012
ARRO09
ARROWHEAD UNITED WAY
45.00
091435
VO
23191
United Way Deduction
45.00
D
234859
CK
12/05/2012
ASS006
ASSOC OF CALIF WATER AGENCIES
20,526.00
091401
VO
14420
Prepaid Expense
10,263.00
D
091401
VO
71400
Memberships and Dues
10,263.00
D
234860
CK
12/05/2012
BAR070
BARNES-KATHLEEN Y
54.05
091197
VO
22210
Customer Refunds
54.05
D
234861
CK
12105/2012
BAX002
MARY BAXTER
476.16
091414
AD
76500
Health/Dental/Life Insurance
-73.84
C
091413
VO
76600
OPEB - Retiree Medical
550.00
D
234862
CK
12/05/2012
BLA033
BLAIS & ASSOCIATES, INC
2,239.72
091402
VO
74900
Miscellaneous Consultants
1,584.78
D
091403
VO
74900
Miscellaneous Consultants
654.94
D
234863
CK
12/05/2012
BLA034
BLACK & VEATCH CORP
28,119.00
091382
VO
11200
Construction in Proaress
SE002538 SEWER MASTER PLAN
28.119.00
D
234864
CK
12/05/2012
BOL001
BOLL-MICHAEL
435.54
'-'91464
AD
76500
Health/Dental/Life Insurance
-36.06
C
091463
VO
76600
OPEB - Retiree Medical
471.60
D
234865
CK
12/05/2012
BRI009 BRITHINEE ELECTRIC
3,096.20
091383
VO
62000
Maintenance
3,096.20
D
234866
CK
12/05/2012
BRO001 BROWNING-JAMES
493.24
091416
AD
76500
Health/Dental/Life Insurance
-56.76
C
091415
VO
76600
OPEB - Retiree Medical
550.00
D
234867
CK
12/05/2012
BUR022 BURGESS MOVING & STORAGE
837.70
091417
VO
71910
Outside Storage Rental
837.70
D
234868
CK
12/05/2012
CAM004 CDM SMITH INC.
35,573.90
091404
VO
11200
Construction in Progress WA002292 Plant 134 Upgrade
25,865.26
D
091405
VO
11200
Construction in Progress WA002502 Plant 143 Fac Planing Study
9,708.64
D
2_4".65
CK
12/05/2012
CLA041 CLAYTON-HENRY
64.44
091198
VO
22210
Customer Refunds
64.44
D
234870
CK
12/05/2012
COL047 COLONIAL LIFE, PREMIUM
142.74
091376
VO
23132
Life Insurance-Phoenix Hm Li
142.74
D
234871
CK
12/05/2012
CO0004 COURTNEY'S ELECTRIC, INC.
83.35
091441
VO
71615
Building Repairs / Maintenanc
83.35
D
234872
CK
12/05/2012
CO0025 COUNTY OF SAN BERNARDINO
1,968.00
091380
VO
62100
Permit Fees
1,968.00
D
234873
CK
12/05/2012
CVS001 STRATEGIES-CV
51767.21
091406
VO
74200
Public Relations Consultants
5,767.21
D
234874
CK
12/05/2012
DEM008 DEMATTY-DANIEL A
18.32
091200
VO
22210
Customer Refunds
18.32
D
234875
CK
12/05/2012
EAS003 East Valley Water District
11246.97
091436
VO
23195
FSA Withholding
1,246.97
D
234876
CK
12/05/2012
EAS013 EAST VALLEY PROPERTY MGMT
132.78
091287
VO
22210
Customer Refunds
132.78
D
234877
CK
12/05/2012
FAR002 FARRINGTON-STEVEN
550.00
091418
VO
76600
OPEB - Retiree Medical
550.00
D
234878
CK
12/05/2012
FER009 FERGUSON ENTERPRISES INC 1350
23.30
091442
VO
61000
Materials & Supplies-Oper.
23.30
D
234879
CK
12/05/2012
F0X001 FOX-JANA
364.65
091420
AD
76500
Health/Dental/Life Insurance
-35.35
C
091419
VO
76600
OPEB - Retiree Medical
400.00
D
234880
CK
2;05;2012
GRA003 GRANT—GORDON
550.00
0x1421
VO
76600
OPEB - Retiree Medical
550.00
D
234881
CK
12/05/2012
GR0014 GROUP DELTA CONSULTANTS, INC
1,510.57
091381
VO
11200
Construction in Progress WA002502 Plant 143 Fac Planing Study
1,510.57
D
234882
CK
12/05/2012
HAR033 HARRIS COMPUTER SYSTEMS
36,044.02
091422
VO
14420
Prepaid Expense
18,022.01
D
091422
VO
71560
Computer System MainGontr
18,022.01
D
2'4233
CK
12/05/2012
HAT001 HATFIELD BUICK
152.79
0'.,"
VO
71770
Vehicle Parts/Supply
152.79
D
234884
CK
12/05/2012
HIG005 HIGHLAND COMMUNITY NEWS
795.00
091462
VO
77600
Public Education/Outreach
795.00
D
234885
CK
12/05/2012
HIG021 HIGHLAND EQUIPMENT RENTAL
11.32
091440
VO
61000
Materials & Supplies-Oper.
11.32
D
234886
CK
12/05/2012
HS0001 HsuBu
550.00
091432
VO
74950
Other Contracted Services
550.00
D
234887
CK
12/05/2012
IDVO01 BAUDVILLE, INC.
3,305.44
091368
VO
79100
Safety Equipment
206.44
D
091369
VO
79100
Safety Equipment
3,099.00
D
234888
CK
12/05/2012
INL005 INLAND WATER WORKS SUPPLY CO
94,799.68
091366
VO
61000
Materials & Supplies-Oper. -8.66
433.08
D
091367
VO
61000
Materials & Supplies-Oper. -5.38
165.24
D
091357
VO
61100
Small Tools -5.38
103.68
D
091384
VO
11200
Construction in Progress WA001226 Meter Replacement/Turnover Prg
-369.60 18,480.00 D
091443
VO
61000
Materials & Supplies-Oper. -4.32
216.00
D
091444
VO
61000
Materials & Supplies-Oper. -8.62
430.92
D
091445
VO
61000
Materials & Supplies-Oper. -0.40
20.24
D
091446
VO
11200
Construction in Progress WA001226 Meter Replacement/Turnover Prg -1,458.00
72,900.00 D
091447
VO
11200
Construction in Progress WA001226 Meter Replacement/Turnover Prg
-79.70 3,985.20 D
2.34889
CK
12/05/2012
INT005 INTERSTATE BATTERY
64.69
091449
VQ
'i570
CGmipUter Guppiie5
6469
D
234890
CK
12/05/2012
KEN002 KENNEDY/JENKS CONSULTANTS
10.666.25
091407
VO
74500
Engineering Consultants
10,666.25
D
234891
CK
12/05/2012
KOH002 KOH-VALARIE
15.16
091191
VO
22210
Customer Refunds
15.16
D
234892
CK
12/05/2012
KON004 KONICA MINOLTA BUSINESS
53.00
091450
VO
71550
Office Equipment MaintContn
53.00
D
234893
CK
12/05/2012
LAR005 LARRY JACINTO CONSTRUCTION
1,632.63
091373
VO
22210
Customer Refunds
1,632.63
D
234894
CK
12/05/2012
LEGO06 COLLIER DBA-KEITH
1,487.90
091385
VO
62000
Maintenance
1,487.90
D
234895
CK
12/05/2012
MAD020 MADDEN-TAMARA
21.42
091192
VO
22210
Customer Refunds
21.42
D
23
Cr;
12/0 /2012
MET 002 METROPOLITAN LIFE INS CO
221.01
el!; _'=
VO
23130
Life Insurance-Met Life
221.01
D
234897
CK
12/05/2012
MEY010 MEYER-KURT
350.00
091408
VO
76200
Insurance Claims
350.00
D
234898
CK
12/05/2012
MIL001 MILOBEDZKI-JACEK
800.00
091391
VO
74100
Computer Consultants
800.00
D
234899
CK
12/05/2012
NAP007 NAPA AUTO PARTS /BOSS MOSS
209.95
091388
VO
71720
Vehicle Parts/Supply
14.87
D
091451
VO
71727
Garage Supplies/Small Tools
98.10
D
091452
VO
71727
Garage Supplies/Small Tools
96.98
D
234900
CK
12/05/2012
NOR053 NORMAN-LAURIE VAN
62.95
091199
VO
22210
Customer Refunds
62.95
D
234901
CK
12/05/2012
OFF007 OFFICETEAM
395.52
091409
VO
51700
Temporary Labor
395.52
D
234902
CK
12/05/2012
PAM001 MGMT-PAMA
184.72
091327
VO
22210
Customer Refunds
95.08
D
091328
VO
22210
Customer Refunds
89.64
D
234903
CK
12/05/2012
PCC001 CONNECTION-PC
257.45
091453
VO
71570
Computer Supplies
257.45
D
234904
CK
12/05/2012
PH0001 PHOENIX HOME LIFE
98.72
091424
VO
23132
Life Insurance-Phoenix Hm Li
98.72
D
234905
CK
12/05/2012
PYTO02 YTLIK-JOY G
28.58
09'•193
VO
22210
Customer Refunds
28.58
D
234906
CK
12/05/2012
QUE010
QUEENIN^MAH IIN
45.09
091204
'VO
7_22ic)
Customer Refunds
45.09
D
234907
CK
12/05/2012
REA002
REARDON-MICHAEL
291.19
091426
AD
76500
Health/Dental/Life Insurance
-36.06
C
091425
VO
76600
OPEB - Retiree Medical
327.25
D
234908
CK
12/05/2012
RE1011
REID & HELLYER, A.P.C.
3,450.23
091410
VO
72400
Legal Fees
3,450.23
D
234909
CK
12/05/2012
RIV044
RIVERA-ANA D
20.01
0912nr;
VO
22210
Customer Refunds
20.01
D
2-4-iC
CK
12;05/2012
sAFCC1
SAFE1 Y KLEEN ACCOUNTS PAYABLE
284.57
091_rs
VO
7172
Vehicle Repairs/Maintenance
284.57
D
234911
CK
12/05/2012
SAF005
COMPANY -SAFETY COMPLIANCE
200.00
091454
VO
74400
Safety Consultants
200.00
D
234912
CK
12/05/2012
SAN004
SAN BERNARDINO-CITY OF
24,887.43
091392
VO
49750
Sewer Treatment
12,332.54
D
091393
VO
49750
Sewer Treatment
12,554.89
D
234913
CK
12/05/2012
SAN007
SAN BDNO PUBLIC EMPLOYEES ASSN
731.32
091437
VO
23170
Union Dues
731.32
D
234914
CK
12/05/2012
SAN013
SANTINI-STEVE
400.00
091427
VO
76600
OPEB - Retiree Medical
400.00
D
234915
CK
12/05/2012
SC0029
SCOTT -DOLL L
215.97
091194
VO
22210
Customer Refunds
215.97
D
234916
CK
12/05/2012
SH1006
SHIDLER DEVELOPMENT INC
62.13
=2,`7
VO
22210
Customer Refunds
62.13
D
234917
CK
12/05/2012
SIV002
SIVAK-SEAN
22.72
091195
VO
22210
Customer Refunds
22.72
D
234918
CK
12/05/2012
S0O028
SOUTHWEST MEMBRANE OPERATOR
100.00
091377
VO
71400
Memberships and Dues
100.00
D
234919
CK
12/05/2012
STA013
STAFFORD -FRED
476.16
"91429
AD
76500
Health/Dental/Life Insurance
-73.84
C
091428
VO
76600
OPEB - Retiree Medical
550.00
D
234920
091438
091439
234921
091431
091430
234922
091370
091370
2'.4^2'
Z
C014�7
234925
091386
091387
234926
091433
234927
091458
234928
091411
234929
091459
234930
091412
CK
VO
VO
CK
AD
VO
CK
VO
VO
ry
(Ir
1110
CK
VO
VO
CK
VO
CK
VO
CK
VO
CK
VO
CK
VO
12/05/2012
23190
23190
12/05/2012
76500
76600
12/05/2012
14420
71550
12/05/2012
12/05/2012
11200
12/05/2012
71555
71555
12/05/2012
71015
12/05/2012
61000
12/05/2012
72400
12/05/2012
61000
12/05/2012
77600
234931
CK
12/05/2012
091460
VO
14310
091461
VO
14310
091461
VO
61000
234932
CK
12/05/2012
091196
VO
22210
STA055 STATE DISBURSEMENT UNIT
Miscellaneous Deductions
Miscellaneous Deductions
ST0003 STURDIVAN-GARY
Health/Dental/Life Insurance
OPEB - Retiree Medical
TEL009 TELE -WORKS, INC
Prepaid Expense
Office Equipment MaintContr:
7!70-,l GM&=.OIDERY C -THE COMPUTERIZED
Public Education/Outreach
T 0MOC1 T0,rA DODSON & ASSOCIATES
Construction in Progress WA002372 Blending Plant 150
VAL074 VALLEY OFFICE EQUIPMENT
Office Equipment Repairs/Ma
Office Equipment Repairs/Ma
VER004 VERIZON CALIFORNIA
Telephone
VUL001 VULCAN MATERIALS COMPANY
Materials & Supplies-Oper.
WAGO05 WAGNER & BONSIGNURE
Legal Fees
WES016 WESTERN WATER CO
Materials & Supplies-Oper.
WES030 WEST VALLEY WATER DISTRICT
Public Education/Outreach
WESO46 WORKS COMPANY -WESTERN WATER
Inventory-Constr. Materials
Inventory-Constr. Materials
Materials & Supplies-Oper.
WIL123 WILLIAMS HOMES INC
Customer Refunds
3,153.12
1,744.62 D
1,408.50 D
476.16
-73.84 C
550.00 D
1,667.00
277.80 D
1,389.20 D
71.05
71.05 D
1,500.00
1,500.00 D
194.07
49.21 D
144.86 D
31.59
31.59 D
340.60
340.60 D
1,014.00
1,014.00 D
1,900.80
1,900.80 D
3,000.00
3,000.00 D
14,041.81
125.93 D
13,915.87 D
0.01 D
81.52
81.52 D
234933 CK 12105/2012 `01IR004 WIRZ & COMPANY PRINTING, INC 77.38
0S1s71 VO 71500 Office Suimlies 15.39 D
091372 VO 71720 Vehicle Parts/Supply 61.99 D
T
1,094,128.41
BOARD AGENDA STAFF REPORT
Meeting Date: December 12, 2012
East Valley
Water District Public Hearing: 0
Discussion Item: [--I
Consent Item .0,
Closed Session F-1
'_November 30, 2012
TO: GOVERNING BOARD MEMBERS
FROM: GENERAL MANAGER/CEO
SUBIFCT: BOARD COMPENSATION / BOARD MEMBER FEES AND EXPENSES FOR
NOVEMBER 2012
RECOMMENDATION:
,Approve the Governing Board Members' fees and expenses for November 2012.
BACKGROUND/ANALYSIS:
The Board has instructed staff to list all director fees and expenses as a separate agenda item to
show full fiscal transparency. Only after Board review and approval will the compensation and
expenses be paid.
STRATEGIC INITIATIVE:
Presentation of the Governing Board Members fees and expenses supports:
Strategic Initiative I - Provide Safe and Reliable'\,Vater Supply
(E) - Transparent and efficient financial management
R EV IEW BY OTHERS:
This agenda item has been reviewed by the administrative staff.
F1SCA1 IMPACT:
The fiscal impact associated with this agenda item is $5,964.53 which is included in the current
I scal budget.
Page I 1
SR#0187
AGENDA DATE: December 12, 2012
SUBJECT: BOARD COMPENSATION/BOARD MEMBER PEES AND EXPENSES FOR
NOVEMBER 2012
Respcctfully submitted:
elDV, o� �1
Jo ura
General Manager/CEO
,ATTACHMENTS:
Monthly sunnnary report
October 2012 fees and expense reports
Page12
Recoinmcndcd by:
AAazekaex—
Justiial Henclricl<kn
Administrative Manager
SRk0187
ri:E0ST
i I Lt'v'tSVUE
EAST VALLEY WATER DISTRICT
BOARD OF DIRECTORS
2012-2013
DIRECTOR MORALES DIRECTOR STURGEON
FEES
FEES
EXPENSES
JULY
1750.00
21.84
AUG
1750.00
21 .54
SEPT
1750.00
82.00
OCT
1750.00
77.96
EAST VALLEY WATER DISTRICT
BOARD OF DIRECTORS
2012-2013
DIRECTOR MORALES DIRECTOR STURGEON
FEES
EXPENSES
FEES
EXPENSES
1225.00
150.00
1575.00
371.97
1400.00
33.00
1575.00
68.79
1225.00
13.38
1575.00
204.09
1575.00
37.99
1575.00
178.57
DIRECTOR WILSON
FEES EXPENSES
DIRECTOR COLEMAN
FEES EXPENSES
875.00
12.50
1400.00
35.00
700.00
1750.00
76.32
1225.00
23.00
1750.00
88.96
1225.00
8.50
1750.00
55.61
NOV 25.00 25.00
DEC
JAN
FEB
MAR
APRIL
MAY
JUNE
TOTAL
REIMB 7000.00 228.34 5425.00 259.37 6300.00 823.42 4025.00 44.00 6650.00 255.89
TOTAL
EXPS 7000.00 228.34 5425.00 259.37 6300.00 823.42 4025.00 44.00 6650.00 255.89
DRAFT
NAME
BOARD OF DIRECTORS EXPENSES
FISCAL YEAR 2012 - 2013 BEN COLEMAN
DATE CONFERENCE CARFARE MILEAGE
OF MEETING FEES AIRFARE PARKING LODGING
ACWA
7/12/12 35.00
WMWD
8/15/12
29.47
UCCE Master Gardener
8/21/12
16.87
SB Chamber of Commerce
8/23/12 5.00
13.10
SBVMWD
8/27/12
11.88
Chino Basin Board Mtng
9/4/12
38.63
UCCE Master Gardener
9/4/12
25.31
ASBCSD Meeting
9/17/12
25.02
UCCE Master Gardener
10/2012
42.18
SBVMWD
10/17/12
13.43
MEALS MISC
TOTAL 40.00 0.00 215.89 0.00 0.00 0.00
DRAFT
NAME
Meeting w/Mura
Meeting w/Mura
Meeting w/Mura
Meeting w/Mura
ASBCSD
Highland Area Chamber of Com
WRI
SB Area Chamber of Comm
Highland Area Chamber of Com
UCLA Economic Forecast
Meeting w/Mura
Meeting w/Mura
City of High Silver Jubilee
Billed for Spouse Silver Jubilee
AL
BOARD OF DIRECTOR EXPENSES
FISCAL YEAR 2012 - 2013 MATT LE VESOUE
DATE
CONFERENCE CARFARE
iviiLEAGE
OF MEETING
FEES AIRFARE
PARKING LODGING
MEALS EDUCATION MISC
7/19/2012
8.50
7/30/2012
13.34
8/1/2012
9.54
8/3/2012
12.00
9/17/2012
37.00
9/18/2012
15.00
9/20/2012
5.00
9/28/2012
25.00
10/3/2012
30.00
10/9/2012
29.97
10/12/2012
10.00
10/15/2012
7.99
11/17/2012
50.00
11/17/2012
-25.00
132.00
71
PIHf:
BOARD OF DIRECTOR EXPENSES
DRAFT FISCAL YEAR 2012 - 2013
DATE CONFERENCE CARFARE
NAME OF MEETING FEES AIRFARE
GFOA Renewal
7/30/2012
Meeting w/John M
8/3/2012
Meeting w/John M
8/15/2012
Meeting w/CV Strat
9/24/2012
Highland area Chamber Comm
10/3/2012 30.00
Meeting w/John M
10/15/2012
City of High Silver Jubilee
11/17/2012 50.00
Billed for Spouse Silver Jubilee
11/17/2012 -25.00
JAMES MORALES
MILEAGE
PARKING LODGING MEALS EDUCATION MISC
12.00
21.00
13.38
7.99
150.00
I U IAL 55.00 0.00 0.00 0.00 54.37 0.00 150.00
DIRAFT
BOARD OF DIRECTOR EXPENSES
t iSCAL YEAR 2012 - 2013 KIP STLiRGEUN
CONFERENCE RAILFARE MILEAGE
FEES AIRFARE PARKING LODGING
50.00
250.00
01 U
25.00
32.00
9.99
9.99
9.99
7.00
12.21
12.21
12.21
12.21
31.08
30.53
64.94
15.54
12.21
50.00
59.94
12.21
12.21
MEALS
MISC
35.00
19.95
TOTAL 394.00 50.00 324.47 0.00 0.00 54.95
DATE
NAME
OF MEETING
BTAC
7/2/2012
SBVMWD Board mtg
7/3/2012
SBVMWD Workshop
7/9/2012
ACWA
7/12/2012
ESRI Conf
7/26/2012
River Report Newspaper
8/13/2012
BTAC
8/6/2012
SBVMWD
8/9/2012
SBVMWD
8/15/2012
SBVMWD
8/21/2012
Subscription High Comm
8/20/2012
SAWPA
9/4/2012
,,^.SBCSD
9;17{2012
ACWA
9/19/2012
SB Chamber
9/28/2012
SBVMWD
1 0/212 01 2
MWD
10/8/2012
ASBCSD
10115/2012
SBVMWD
10/18/2012
SBVMWD
10/22/2012
CONFERENCE RAILFARE MILEAGE
FEES AIRFARE PARKING LODGING
50.00
250.00
01 U
25.00
32.00
9.99
9.99
9.99
7.00
12.21
12.21
12.21
12.21
31.08
30.53
64.94
15.54
12.21
50.00
59.94
12.21
12.21
MEALS
MISC
35.00
19.95
TOTAL 394.00 50.00 324.47 0.00 0.00 54.95
IOTAL 0.00 0.00 0.00 0.00 44.00 0.00
BOARD OF DIRECTORS EXPENSES
DRAFT
FISCAL YEAR 2012 - 2013 GEORGE WILSON
DATE CONFERENCE CARFARE MILEAGE
NAME
OF MEETING FEES AIRFARE PARKING LODGING
MEALS MISC
Meeting w/Mura
7/12/2012
12.50
Meeting w/Mura
9/11/2012
11.50
Meeting w/Mura
9/25/2012
11.50
Meeting w/Mura
10/5/2012
8.50
IOTAL 0.00 0.00 0.00 0.00 44.00 0.00
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRECTOR Ben C Coleman
Hoard Meetings
Conferences and Other Meetings
MONTH November 2012
DATE ORGANIZATION PURPOSE=
27 -Nov John Mura
Travel Expenses: (Details on Back)
Director's Signature
Date of
Ecard Approval
Administrative
Manager
Miscellaneous
Notes
Review Board agenda for 28 Nov meeting
TOTAL # OF MEETINGS 2 @ $175.00 each $ 350.00
Total Director's Meetings & Expenses $ 350.00
Less Any Advance Payments $
TOTAL DUE DIRECTOR $ 350.00
TRAVEL EXPENSES
Lodgings:
(Detailed receipts attached*)
DATE
FUNCTION ATTENDED
AMOUNT
TOTAL LODGING
$
Personal Auto
(Detailed receipts attached*)
PARKING
DATE
FUNCTION ATTENDED
MILES
FEES
TOTAL FEES
$
CURRENT RATE:
$0.555 TOTAL
MILES
$
Meals.
(Detailed receipts attached*)
DATE
FUNCTION ATTENDED
AMOUNT
$
$
TOTAL MEALS
$
Other.
(Detailed receipts attached*)
DATE
FUNCTION / NATURE OF EXPENSE
AMOUNT
TOTAL OTHER
$
ORIGINAL RECEIPTS REQUIRED
TRAVEL EXPENSES
$
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRECTOR
Matt Le Vesque
MONTH November, 2012
Board Meetings
8 -Nov, 14 -Nov, 28 -Nov
Conferences and Other Meetings
DATE
ORGANIZATION
PURPOSE
1 -Nov
EVWD
Mtg. w/,l. Mura, J. Hendrickson, K. Malloy
9 -Nov
EVWD
Seven Oaks Dam Tour
17 -Nov
City of Highland
25th Anniversary
19 -Nov
EVWD
Mtg. w/.J.Hendricksen
20 -Nov
SBVMWD
Board Meeting
27 -Nov
Highland Chamber
Luncheon
28 -Nov
'EVWD
Mtg. w/ R. Reeb
29 -Nov
EVWD
Mtg. w. 13. Mathis
TOTAL- # OF MEETINGS 10@ $175.00 each $ 1,750.00
Travel Expenses: (Details on Back)
$ 51.22
Total Director's Meetings & Expenses $ 1,801.22
Director's Signature
Date of
Board Approval
Administrative
Manager
Miscellaneous
Notes
Less Any Advance Payments $
TOTAL- DUE DIRECTOR $ 1,801.22
TRAVEL EXPENSES
Lodgings: (Detailed receipts attached')
DATE FUNCTION A
Personal Auto. (Detailed receipts attached")
DATE FUNCTION ATTENDED
29 -Nov Mtq. w/B/ Mathis
AMOUNT
$
TOTAL LODGING $
PARKING
MILES FEES
34 $
TOTAL FEES $
CURRENT RATE: $0.555 TOTAL MILES 34 $ 18.87
Meals: (Detailed receipts attached')
DATE FUNCTION ATTENDED AMOUNT
28 -Nov Mtg. w/ R. Reeb $ 32.35
TOTAL MEALS $ 32.35
Other: (Detailed receipts attached')
DATE FUNCTION / NATURE OF EXPENSE AMOUNT
TOTAL OTHER $
ORIGINAL RECEIPTS REQUIRED TRAVEL EXPENSES $ 51.22
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
CIRECTOR James Morales, Jr. MONTH November, 2012
Board Meetings 8 -Nov, 14 -Nov, 28 -Nov
Conferences and Other Meetinqs
DATE_ ORGANIZATION PURPOSE
7 -Nov EVWD Mtg. w/ 1. Mura
9 -Nov EVWD Seven Calks Dam Tour (meet and greet)
17 -Nov City of Highland 25th Anniversary
26 -Nov EVWD Mtg. w/.I. Mura
27 -Nov Highland Chamber Luncheon
TOTAL # OF MEETINGS 8 @ $175.00 each $ 1,400.00
Travel Expenses: (Details on Back) $
Total Director's Meetings & Expenses $ 1,400.00
Director's Signature
Date of
Board Approval
Administrative
Manager
Miscellaneous
Notes
Less Any Advance Payments $
TOTAL- DUE DIRECTOR $ 1,400.00
TRAVEL EXPENSES
Lodgings: (Detailed receipts attached*)
DATE FUNCTION ATTENDED
TOTAL LODGING $
Personal Auto. (Detailed receipts attached*)
DATE FUNCTION ATTENDED MILES
TOTAL FEES $
CURRENT RATE: $0.555 TOTAL MILES
Meals: (Detailed receipts attached*)
DATE FUNCTION ATTENDED
AMOUNT
PARKING
FEES
$
TOTAL MEALS $
Other: (Detailed receipts attached*)
DATE FUNCTION NATURE OF EXPENSE AMOUNT
TOTAL OTHER $
ORIGINAL RECEIPTS REQUIRED TRAVEL EXPENSES $
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRECTOR Sturgeon
Board Meetings 14 & 28 & 8
Conferences and Other Meetings
DATE ORGANIZATION
7 EVWD
8
14
26
27
29
USAWRA
SBVWCD
SBVMWD
City of Highland
7.:iff Davis
Travel Expenses: (Details on Back)
l
Director's Signaturer;,r—' (
Date of
Board Approval December 12, 2012
Administrative
Manager
Miscellaneous
Notes
MONTH 11 .2012
PURPOSE
Meet with CEO
Meeting
Meeting
Baseline Feeder Committee
Council Meeting
Internet Security Update
TOTAL # OF MEETINGS 6 @ $175.00 each $ 1,050.00
$ 488.31
Total Director's Meetings & Expenses $ 1,538.31
Less Any Advance Payments $
TOTAL DUE DIRECTOR $ 1,538.31
TRAVELEXPENSES
Lodgings: (Detailed receipts attached')
DATE FUNCTION ATTENDED AMOUNT
ORIGINAL RECEIPTS REQUIRED
TOTAL OTHER $ 465.00
TRAVEL EXPENSES $ 488 .31
TOTAL LODGING
$
Personal Auto:
(Detailed receipts attached')
PARKING
DATE
FUNCTION ATTENDED
MILES
FEES
8
USAWRA
10
$
14
SBVWCD
10
$
26
SBVMWD
22
$
TOTAL FEES
$
CURRENT RATE: $0.555 TOTAL MILES
42
$ 23.31
Meals:
(Detailed receipts attached')
DATE
FUNCTION ATTENDED
AMOUNT
TOTAL MEALS
$
Other:
(Detailed receipts attached')
DATE
FUNCTION / NATURE OF EXPENSE
AMOUNT
12/4
ACWA Conference Fee
$465.00
ORIGINAL RECEIPTS REQUIRED
TOTAL OTHER $ 465.00
TRAVEL EXPENSES $ 488 .31
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRECTOR Wilson MONTH Nov , 2012
Board Meetings 11/8,11/14;11/28
Conferences and Other Meetings
DATE ORGANIZATION PURPOSE
9 -Nov EVWD/RJUSD Awards Assembly, Arroyo Verde
27 -Nov _ _ EVWD Mtg. Wit Gen Mgr
TOTAL 9 OF MEETINGS 5 @ $175.00 each $ 875.00
Travel Expenses: (Details on Back) $
Total Director's Meetings & Expenses $ 875.00
.//
Director's Signature
Date of
Board Approval
Administrative
Manager
Miscellaneous
Notes
Less Any Advance Payments $
TOTAL DUE DIRECTOR $ 875.00
BOARD AGENDA STAFF REPORT
to
Meeting Date: December 12, 2012
East Valley
Water District Public Hearing: ❑
Discussion Item: 2!r
Consent Item ❑
Closed Session ❑
November 30, 2012
TO: GOVERNING BOARD MEMBERS
FROM: GENERAL MANAGER/CEO
SUBJECT: AUDITED FINANCIAL STATEMENTS FOR YEAR ENDED JUNE 30, 2012
RECOMMENDATION:
Adopt and file the attached financial statements and audit reports.
BACKGROUND/ANALYSIS:
Attached is the East Valley Water District Comprehensive Annual Financial Report (CAFR) for
the fiscal year ended June 30, 2012. The CAFR includes the District annual financial statement,
accompanying note disclosures and Management Discussion and Analysis, statistical
information, and opinion letter from our audit firm. The audit was performed by the CPA firm
of Teaman Ramirez, and Smith in accordance with Generally Accepted Auditing Standards and
guidelines established by the California State Controller.
This year the District was again subject to Governmental Auditing Standards, due to receipt of
federal and state funding , and the auditors were, therefore, required to issue additional reports.
These reports are included with the audit packet.
Once adopted by the Board, staff will submit the District's Fiscal Year 2012 CAFR to the
Government Finance Officers Association (GFOA) for review and consideration for award of
that organization's Certificate of Achievement for Excellence in Financial Reporting.
STRATEGIC INITIATIVE:
Adoption of the annual CAFR and audited financial statements, and submittal of the CAFR for
r_he GFOA certificate supports:
Strategic c Initiative I — Provide Safe and Reliable'vVater Supply
(E) — Transparent and efficient financial management
Page lI
SR#0184
AGENDA DATE: December 12, 2012
SUBJECT: AUDITED FINANCIAL STATEMENTS FOR YEAR ENDED JUNE 30, 2012
Strategic Initiative IV — District Brand Development
FISCAL IMPACT:
There is no fiscal impact associated with this item.
Respectfully submitted:
ura
General Manager/CEO
ATTACHMENTS:
Fiscal 2011-2012 audited financial statements
Page 12
Recommended by:
Brianl mpkins
Chic inancialOfficer
SR#0184
East Valley
Water District
Comprehensive Annual Financial. Report
Fiscal Year Ended June 30, 2012
Highland, California
East Valley
Nater District
Comprehensive Annual Financial Report
Fiscal Year Ending
June 301, 2012
East Valley Water District
Prepared by: Finance Department
3654 E. Highland Avenue, Suite 18
Highland, CA 92346
East Valley
Water District
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2012
Table of Contents
Introductory Section
Paee No.
Letterof Transmittal............................................................................................................................i - iv
OrganizationalChart ................................................................................................................................ v
PrincipalOfficials..................................................................................................................................... vi
Financial Section
Independent Auditor's Report ............................................................................................................1
- 2
Management's Discussion and Analysis...........................................................................................3-12
Basic Financial Statements:
Statementof Net Assets............................................................................................................13
-14
Statement of Revenues, Expenses and Changes in Net Assets..................................................15
-16
Statementof Cash Flows............................................................................................................17
-18
Notes to the Basic Financial Statements....................................................................................19-37
Required Supplementary Information:
Schedule of Funding Progress for Retirees Health Coverage............................................................ 38
Supplementary Information:
Combining Schedule of Net Assets...................................................................................................40
Combining Schedule of Revenues, Expenses and Changes in Net Assets .................................. 41- 43
Combining Schedule of Cash Flows...........................................................................................44-45
Principal and Interest Repayment Schedule
Refunding Revenue Bonds - Series 2010................................................................................46 -47
Department of Water Resources Construction Loan - Contract 0OC412.....................................48
Department of Water Resources Construction Design Loan - Contract 10PX102 .........................49
Department of Water Resources Construction Loan - Contract 11CX101 .............................50-51
Table of Contents
(Continued)
Statistical Information Section
Statistical Section —Table of Contents
Page No.
Changes in Net Assets by Component — Last Ten Fiscal Years ........................................................ 52-53
Operating Revenues by Source — Last Ten Fiscal Years.........................................................................54
Water Operating Expenses— Last Ten Fiscal Years................................................................................55
Sewer Operating Expenses— Last Ten Fiscal Years................................................................................56
Water Sales and Production — Last Ten Fiscal Years..............................................................................57
Revenue Rates — Last Ten Fiscal Years...................................................................................................58
Active Services by Type — Last Ten Fiscal Years.....................................................................................
59
Principal Customers—Current Fiscal Year and Nine Years Ago.............................................................60
Ratio of Outstanding Debt— Last Seven Fiscal Years.............................................................................61
Debt Service Coverage — Last Ten Fiscal Years.......................................................................................
62
Demographic and Economic Statistics — Last Ten Fiscal Years..............................................................63
Operating and Capacity of Indicators — Last Ten Fiscal Years................................................................64
East Valley
Water District
3654 East Highland Avenue, Suite 18, Highland, CA 92346
P.O. Box. 3427, San Bernardino, CA 92413
December 12, 2012
To the Board of Directors and Customers
Of East Valley Water District
Serving Our Community for Over 50 Years
Matt Le Vesqua
Chairman rf the Board
Jar u Morales, jr
Vice Chairman
Kip E. Sturgeon
Board Member
George E.'Skip" Vvirson
Board Member
B
We are pleased to submit the Comprehensive Annual Financial Report (CAFR) for Board Memboi
Fast Valley Water District for the year ended June 30, 2012. This report was Gene�ahMao se cEO
prepared by District staff in accordance with standards established by the Socretar'
Governmental Accounting Standards Board.
The District's management is responsible for the presented data, and the completeness and
faimess of the presentation, including the note disclosures. We believe that the report presented
is accurate in all material respects, and that the financial statements and other information are
presented in a manner that enables readers to gain a fall understanding of the District's financial
activities for the year. Readers should also refer to the Management Discussion and Analysis in
the Financial Section of the CAFR for a detailed discussion regarding the District's financial
condition and results of operations.
The CAFR follows the guidelines recommended by the Government Finance Officers
Association (GFOA) of the United States and Canada. This December, the District will, for the
first time, submit the CAFR to this organization for review and possible recognition for
achievement in reporting excellence.
Background
East Valley Water District was formed on Januar✓ 18. 1954, and since then, has provided retail
coater service to customers in an expanding service area which now covers 27.7 square miles.
The District directly serves treated water to approximately 66,000 people in the City of
Highland, and the eastern portion of the City of San Bernardino. In 1964, the District began
providing wastewater collections services to the same service area.
As of June 30, 2012, the District had 21,985 active water connections and 19.368 active sewer
connections.
Water Supply and Reliability
The District's water supply for the year ended June 30, 2012 includes groundwater (88.2%),
surface water (10.5%) and imported water (13%). Groundwater is pumped from the Bunker 'Hill
Basin, and surface water from the Santa Ana River is diverted based on rights acquired from the
Administration (909) 885-4900, Fax (909) 889-5732 • Engineering (909) 888-8986, Fax (909) 383-1481
Custorner Service (909) 889-9501, Fax (909) 888-67':1 • Finance (909) 381-6463, Fax (909) 888-6741
Bear Valley Water Company. Imported water is purchased from the San Bernardino Valley
Municipal Water District, the local purveyor of water from the State Water Project.
Water Supply Sources
1.3%
IN Groundwater
■Surface Water
Imported
I
Local Economy
The District is located within San Bernardino County in a metropolitan area referred to as the
"Inland Empire". The District's population has grown by nearly 19.1% since 2000, but has
experienced a low number of new connections during the national economic downturn. The
District's customer base is substantially residential and commercial, with no major industrial
users. Large consumers remain consistent year to year with a state hospital, the school district,
and Indian gaming forming the list of top three users.
In 2010, median household income (MHI) in San Bernardino County was $55,845, 8.3% lower
than the State of California median of $60.883. The City of Highland, whose residents comprise
approximately 75% of the District's customer base, had an MHT of $59,549, while the City of
San Bernardino, where the remainder of the District's customers reside, had an MHI of $39,895
in 2010.
Financial Management
The District manages its resources conservatively in order to deliver safe and reliable services to
its customers at a fair and cost-effective price. It focuses on establishing fair rates, cost
containment, long-term planning, maintaining and upgrading infrastructure, and pursuing
ii
alternative source of funding. This approach has allowed the District to undertake substantial
capital improvement projects during tough economic times, while passing a series of modest rate
increases.
The keys to the District's successful financial management are the District's Capital
Improvement and Financial Plan (CIP), comprehensive reviews of water and sewer rates, and the
annual budget process. The CIP provides a comprehensive view of infrastructure investments
necessary over a seven year period to ensure that water resources are adequate, water quality is
maintained, and the water and sewer service needs of current and future customers are met. The
CIP is reviewed annually by the District's Board of Directors during the budget process, at which
time the highest priority projects are adopted and receive authorization for expenditure along
with the District's operating budget.
The District's financial planning also includes the establishment and funding of reserves, and the
pursuit of alternative funding sources, both of which help reduce reliance on rates and rate
increases. In recent years the District has been very successful in pursuing project funding from
the State Revolving Fund and FEMA, and is currently applying for water and energy efficiency
project funding from the Bureau of Reclamation and Edison.
Internal Control
District management is responsible for establishing a system of internal accounting controls
designed to provide reasonable assurances that assets of the District are safeguarded against
losses from unauthorized use or disposition, and theft. The District's internal controls also
ensure the proper recording of financial transactions, and the preparation of financial statements
in accordance with generally accepted accounting principles
Budgetary Control
The District's Board of Directors annually adopts a balanced operating and capital budget prior
to the new fiscal year. The budget authorizes expenditures and provides a basis for
accountability over the District's enterprise operations and capital projects. Each quarter,
management provides the Board with a quarterly budget review to allow Board assessment of
staff's progress in meeting goals and objectives, and budget adjustments, if necessary, are
requested at the mid-year budget review in January.
Debt Administration
The District utilizes proceeds from long-term debt, along with reserves and contributions fiom
the operating budget, to finance major construction projects. Current debt consists of Revenue
Bonds and loans from the State Revolving Fund.
iii
The District received a credit rating of AA- from Standard and Poors and Fitch when the
Revenue Bonds were issued in 2010. Fitch reviewed and upheld this rating in July 2012.
Investment Policy
The Board of Directors annually adopts an investment policy that conforms to California State
Law, District ordinances and resolutions, and the prudent person standard. The objectives of the
policy are safety, liquidity, and yield. District funds are normally invested in the State
Treasurer's Local Agency Investment Fund (LAIF), and Federal government Treasury notes or
agency obligations.
Audit and Financial Reporting
State law requires the District to obtain an annual audit of its financial statements by an
independent Certified Public Accountant. This year, the District's Financial statements were
again audited by Teaman, Ramirez, and Smith, CPAs from Riverside, California. Their audit
opinion is included in the Basic Financial Statements section of this report.
Acknowledgements
Preparation of this report was accomplished by the combined efforts of District staff. We
appreciate the dedication and professionalism that our staff members bring to the District. We
would also like to thank the members of the Board of Directors for their continued support in the
planning and implementation of the financial affairs of the District.
Respectfully submitted,
John Mura
General Manager
Brian W Tompkins
Chief Financial Officer
iv
East Valley
Nater District
Year Ending Dime 30, 2012
Rate Payers
Board of I
Directors
AnditorsI I Genera.
Manager
ChWFiaaaGa
Omeer
a"Mere H Fiume I I AdmWstratba I I EagY
Servic
V
LegaiCoaasei
Assbtut
General
Manager
eerlag: Operatbas
Maintenance
East Valley
Water District
Our Mission Statement
"Our Mission at East Valley Water District is to provide our customers with a safe and reliable
water supply that is delivered at a fair and cost-effective price "
East Valley Water District
Board of Directors as of June 30, 2012
Name
Title
Matt Le Vesque
President
James Morales, Jr.
Vice President
Kip E. Sturgeon
Director
George E. "Skip" Wilson
Director
Ben C. Coleman
Director
Elected /
Current
Appointed
Term
Elected
12/09 —11/13
Elected
12/09 —
11/13
Elected
12/11-11/15
Elected
12/09-11/13
Elected
12/11 —
11/15
Contact Information
East Valley Water District
John J. Mora, General Manager
3654 E. Highland Avenue, Suite 18
Highland, CA 92346
(909) 889-9501
www.eastvalley.org
vi
FINANCIAL SECTION
7RSTFAtvtAN. RP.MIR11 A CMU N I. INC.
EAMA to vM R c &SMt nrao?s
INDEPENDENT AUDITORS' REPORT
Board of Directors
Fast Valley Water District
San Bernardino, California
'We have audited the accompanying financial statements of the business -type activities of Fast Valley Water District (the
"District"), as of and for the year ended June 30, 2012, which collectively comprise the District's basic financial statements as
Fisted in the table contents. These financial statements are the responsibility of the District's management. Our responsibility is to
express opinions on these financial statements based on our audit. The prior year summarized comparative informationhas been
derived from the District's June 30, 2011 financial statements ancl, in our audit report dated February 6, 2012, we expressed an
unqualified opinion on those financial statements.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America, the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
;hates and the State Controller's Minimum Audit Requirements for California Special Districts. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as
well as evaluating the overall financial statement presentation. We believe that our audit providers a reasonable basis for our
opinion.
In one opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the
business -type activities of the East Valley Water District as of June 30, 2012, and respective changes in financial position and
cash [lows, thereof for the year then ended in conformity with accounting principles generally accepted in the United States of
America.
In accordance with Government Auditing Standards, we have also issued our report dated December 7, 2012, on our
consideration of the District's internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe
the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to
provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit.
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis
on pages 3 through 12, and the Schedule of Funding Progress for Retirees Health Coverage on page 38 be presented to
:ampplement due basic financial statements. Such information, although not a part of the basic financial statements, is required by
the Governmental Accounting Standard Boarg who considers it to be an essential part of financial reporting for placing the basic
fmanrial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to
The required supplementary information in accordance with auditing standards generally accepted United States of America,
which consisted of inquires of management about the methods of preparing the information and comparing the infonnation of
consistency with management's responses to our inquires, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the
limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Richard A. Teaman, CPA . Grey W. Fankhanel, Can • :),,id M_ P.m..rez, rPa Javier N. Carrillo, ca.:
4201 Brockton Ave. Suite 100, Riverside CA 92501 • 951274.9500 • 951.274.7828 roc www.trscpas.corr.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the East
Valley Water District's financial statements as a whole. The introductory section, the supplementary information as listed in
the table of contents, and statistical section, are presented for purposes of additional analysis and are not a required part of
the financial statements. The supplementary information section is the responsibility of management and was derived from
and relates directly to the underlying accounting and other records used to prepare the financial statements. The information
has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting and other records
used to prepare the financial statements or to the financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is
fairly stated in all material respects in relation to the financial statements as a whole. The introductory and statistical sections
have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we
do not express an opinion or provide any assurance on them.
J.td..,,a.,.
December 7, 2012
2
MANAGEMENT'S DISCUSSION AND ANALYSIS
The District
The East Valley Water District (EVWD) is a California Special District established under section 30000 et
seq. of the California Water Code. The District is engaged in pumping, treating and distributing water to
its customers, as well as maintaining a collection system for residential and commercial wastewater that
is delivered for treatment at a plant owned by the City of San Bernardino Water Department.
The District serves the City of Highland and portions ol` the City of San Bernardino and the County of San
Bernardino in California.
The Basic Financial Statements
East Valley Water District is a special-purpose government engaged in activities that are supported
exclusively by user charges. As such, the District's financial statements are presented in the format
prescribed for proprietary funds by the Governmental Accounting Standards Board.
The following financial statements for the year ended June 30, 2012 (2011 for comparative purposes
only) consist of three interrelated statements designed to provide the reader with relevant,
understandable data about the District's financial condition and operating results. They are the Statement
of Net Assets, the Statement of Revenue, Expenses, and Changes in Net Assets, and the Statement of
Cash Flows.
The Statement of Net Assets presents the District's assets and liabilities and the difference, or net,
between what is owned and what is owed as of the last day of the District's fiscal year. The Statement of
Revenues, Expenses, and Changes in Net Assets describe the financial results of the District's
operations for the years reported. These results, or changes in net assets, are the increases or decreases
in the bottom line of the Statement of Net Assets.
The Statement of Cash Flows (direct method) conveys to financial statement users how the District
managed cash resources during the year. This statement converts the Change in Net Assets presented
on the Statement of Revenues, Expenses, and Changes in Net Assets into actual cash provided by or
used for operations. The Statement of Cash Flows also details how the District obtains cash through
financing and investing activities, and conversely, how cash is spent for these purposes.
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
Summary Financial Information and Analysis
Financial Condition
During the year ended June 30, 2012, the District's total assets increased by $11.1 million. The increase
was primarily in two asset categories: unrestricted cash and capital assets.
Unrestricted cash and investments increased by $3.9 million as claims for construction related
reimbursements from the State of California Department of Water Resources (DWR), some submitted
prior to June 30 2011, were received and used to replenish cash reserves.
Capital Assets increases during 2011-12 are addressed in the Capital Assets section of this discussion
Condensed Statement of Net Assets
(in millions)
The decrease in current liabilities of $234 thousand is due to significant construction related payables at
the end of the previous fiscal year. The increase in Current Assets, combined with the decrease in
Current Liabilities resulted in a current ratio of 2.25:1 at June 30, 2012, compared to a ratio of 1.44:1 at
the end of the previous fiscal year.
Long Term Debt, current and non-current, increased by $2.7 million (7%) due to borrowing from the
Department of Water Resources. All District loans with the DWR are at 0%as discussed further in the
following Long Term Debt section and the notes accompanying the attached financial statements.
The District's Net Assets totaled $108.6 million at the end of fiscal year 2012, a $6.2 million (6%) increase
from net assets at the end of the previous fiscal year. The increase in Net Assets consisted of operating
income of $4.0 million, net non-operating expenses of $1,.3 million, and net contributions of cash and
infrastructure form developers, and grants from other governments, of 3.5 million
4
6/30/12
WWII
Ct}
14.4
8.5
16.2
17.8
120.7
11t1 `
1.0
.7
152.3
14
Cut*
6.4
6.6
,_
Nonsaltf5 i �i191Es
37.3
35.2
TptS%i� '
43.7
41.8
96.9
95.3
.4
.1
iNt
11.3
1
4q-5
TotaFilJlsasts
108.6
99.5'
The decrease in current liabilities of $234 thousand is due to significant construction related payables at
the end of the previous fiscal year. The increase in Current Assets, combined with the decrease in
Current Liabilities resulted in a current ratio of 2.25:1 at June 30, 2012, compared to a ratio of 1.44:1 at
the end of the previous fiscal year.
Long Term Debt, current and non-current, increased by $2.7 million (7%) due to borrowing from the
Department of Water Resources. All District loans with the DWR are at 0%as discussed further in the
following Long Term Debt section and the notes accompanying the attached financial statements.
The District's Net Assets totaled $108.6 million at the end of fiscal year 2012, a $6.2 million (6%) increase
from net assets at the end of the previous fiscal year. The increase in Net Assets consisted of operating
income of $4.0 million, net non-operating expenses of $1,.3 million, and net contributions of cash and
infrastructure form developers, and grants from other governments, of 3.5 million
4
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
$95.2 million of the $108.6 million (93.8%) in Net Assets at June 30, 2012 was invested in capital assets,
$2.1 million was classified as Restricted, and the remaining $11.3 million classified as unrestricted. $2.9
of the $11.3 million in Unrestricted Net Assets has been designated for emergency and rate stabilization
and can only be spent with authorization from the District's governing Board.
Activities and Changes In Net Assets
Water Operations
In FY 2011-12, the District produced 20,982 acre feet of water and sold 19,708 acre feet to consumers.
The 1,274 acre feet (6%) water loss is a result of system flushing, well discharge at start up and leaks in
the system. This year, the District increased production by 390 acre feet to meet demands, an increase
of 1.89%. There was less rainfall in FY 2011-12 with only 8.33 inches in comparison to FY 2010-11
which experienced 22.47 inches.
Water Dept. Operating
Revenue versus Expenses
19,000,000
18,000,000
17,000,000
16,000,000
15,000,000
14,000,000
13,000,000
12,000,000
11,000,000
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
3CU9 1010 2011 3012
e.r.,,...
The volume of water sold during 2011-12 was a 5% increase over 18,712 acre-feet sold during the 2010-
11 fiscal year. This increase in volume, combined with the second phase of a three year rate increase
that became effective in October 2011, helped the District realize a $1.76 million increase in water sales,
which were $13.4 million for fiscal year 2011-12.
P, 12% increase in meter charge revenue was also due to rate increases effective in October 2011. In
addition, 109 new services were added during the year, 75 by the annexation of the Eastwood Farms
Water Company.
Water department operating costs, before general and administration, and depreciation, decreased by
$27 thousand in 2011-12. The decrease occurred in spite of increased utilization of contracted treatment
units.
The District leases mobile treatment units to remove Nitrates and Perchlorate at affected wells at a cost of
$497 per acre foot of water treated. When possible, alternate water sources are used to supply
surrounding pressure zones, however, a high producing well serving the same zones was off -;line for
rehabilitation during a significant portion of 2011-12, forcing increased reliance on the more expensive
treated water. Water produced through the treatment units increased 22% to 2,579.5 acre feet during the
fiscal year.
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
Substantial cost savings in the water department involved labor, where District management used a year
during which several operations workers retired to develop a Strategic Staffing Plan, and look closely at
opportunities for human resource sharing, and/or reallocation prior filling vacated positions. Labor costs
for water operations were $223,000 lower than in the previous fiscal year.
Sewer Operations
Sewer operating revenues consist of System Charges and Treatment Charges.
System Charge rates are set by the District to cover the cost of maintaining the District's wastewater
collection system and to cover a portion of administrative and general expenses.
Treatment Charge rates are established by the City of San Bernardino Water Department, which treats
the wastewater produced by the District's customers — the District has no sewer treatment facilities.
When treatment charge rates are increased by the City, the District was required to schedule its own rate
hearing in order to adopt the increased rates and pass them on to District customers. All sewer treatment
revenues collected by the District are directly offset by payments to the City of San Bernardino Water
Department; therefore, except when there is a lag between the effective date of City rate increases and
the date on which the District can adopt an ordinance to match those rates, sewer treatment has no net
effect on the District's operating results.
Sewer operating revenues increased 12% to $10.6 million during fiscal year 2011-12. This increase is
the combined result of System charge increases that became effective in October 2011, and Treatment
charge increases that became effective in January 2012.
Sewer system rates were increased 9% leading to an 10% increase in system revenue to $4.1 million.
The rate increase was supplemented by an increase in water usage by commercial customers, who are
billed sewer charges based on water consumption.
Sewer treatment rates were increased 16%,to bring the rates charged to District customers, into
alignment with the rates paid to the City of San Bernardino. A disparity in the rates between July and
December of 2011 caused the District to incur treatment costs in excess of revenues collected of
approximately $230 thousand.
Other sewer department operating costs, related to wastewater collection line maintenance and customer
billing, fell 17% to $.9 million. Maintenance costs decreased due to a lower number of spot repairs
required by the District's sewer main assessment program. As the District begins its next cycle of sewer
main video and assessment in 2011-12, maintenance costs will again increase as repairs are performed.
+z000,000
10,000 ODD
&000A00
600DA00
400000
2DD0AOU
Saw Dept. Operating
Revenue versus Expenses
3009 3010 3011 3011
—Revenue — E penes
s
♦,'
tiF i?;ur
� r, u �r ��.1 ��
411 N
3009 3010 3011 3011
—Revenue — E penes
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
Administrative and general costs for the District decreased 2% to $6.65 million. Significant changes in
general and administrative costs included:
t) Salaries and wages decreased 5% as 3 senior management positions were vacant during a portion
of the year while recruitment was performed,
2) Election costs of $85 thousand were incurred to hold elections for two Board positions
3) Pension cost increases were partially offset by labor concessions to contribute 2% toward pension
contributions
4) Vehicle fuel costs decreased 32% due to policy changes regarding on-call vehicle usage and
vehicles driven home by management
Non- Operating Activities
The District's net non-operating expense of $1.3 million reflects a 12.3% increase over the previous year.
This increase was the result of a significant increase in interest expense during 2011-12, the first full year
of interest paid on the 2010 Revenue Bonds.
Condensed Statement of Revenue, Expenses and Changes in Net Assets
(in millions)
Investment earnings decreased as yields continued to fall. The Apportionment rate paid by the California
Local Agency Investment Fund fell by twelve basis points to 0.36% during the fiscal year.
Capital Contributions and Transfers
Increased developer activity within the District's service area led to the District receiving Capacity Fees of
$192 thousand in fiscal year 2011-12, along with contributions of infrastructure valued at $477 thousand.
The District also received grants totaling $2.9 million as part of construction funding agreements with the
Department of Water Resources for District plants 134 and 150, and the annexation of the Eastwood
Farms Water Company. .
7
6/30/12
1111IM1
Water Revenues
18.0
15.8 -
Wow Oper.Exp.
(14.5)
(1�S)
rWoes
10.6
9;S
96"t 4W, Exp.
(10.1)
(1030)
Non open. Rev.
.2
.3
Non Oper. Exp.
(1.5)
(1.4)'
tbevNQpw Corrtdb.
.7
.1
OwantFunds
2.9
8 -
Abandoned hweedg.
(2)
Cha
6.3
;$_
_
2.9
89
99.4
_
108.6
99.4
Investment earnings decreased as yields continued to fall. The Apportionment rate paid by the California
Local Agency Investment Fund fell by twelve basis points to 0.36% during the fiscal year.
Capital Contributions and Transfers
Increased developer activity within the District's service area led to the District receiving Capacity Fees of
$192 thousand in fiscal year 2011-12, along with contributions of infrastructure valued at $477 thousand.
The District also received grants totaling $2.9 million as part of construction funding agreements with the
Department of Water Resources for District plants 134 and 150, and the annexation of the Eastwood
Farms Water Company. .
7
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
Categories of Net Assets
The District is required to present its net assets in three categories: Invested in Capital Assets, Restricted,
and Unrestricted.
Invested in Capital Assets
The components of Nets Assets Invested in Capital Assets are presented in Note 7 to the accompanying
financial statements. The balance at June 30, 2012 is $95,231,129, a decrease of $21 thousand
compared to June 30, 2011. The decrease resulted from the receipt of loans from the State Revolving
Fund for significant projects that had commenced prior to June 30, 2011. This increase in debt reduced
the District's investment in the projects
Restricted
The District had restricted net assets contributed by developers totaling $295,040 at June 30, 2012. This
amount represents capacity fees collected from developers. By law Capacity fees are restricted for use
on plant expansion capital projects, or debt service on such projects. However, under the District's
Designated Funds Policy, use of restricted funds for a certain capital project must be approved by the
Board of Directors.
Also presented as Restricted Net Assets, Non -spendable, is an amount representing external interests in
the North Fork Water Company, of which the District is a majority shareholder, and which is presented as
a blended component unit in these financial statements.
Unrestricted
EVWD had unrestricted Net Assets of $11.3 million at June 30, 2012. Of that amount, the board of
directors has designated $2.1 million as an emergency reserve.
Capital Assets
The District spent approximately $7.9 million for expansion or replacement of property, plant, and
equipment during 2011-2012. These amounts are reflected in Utility Plant, or as additions to Construction
In Progress, in the accompanying financial statements.
Following is a discussion of the facilities and equipment constructed and purchased
Placed In Service
During the 2011-2012 fiscal year, District crews and contractors completed work on the following:
• Rehabilitation of two wells
Installation of new water distributions system, including 2,584' of water mains, to connect 81
services formerly served by a mutual water company
Completion of the implementation of GIS
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
Utility Plant in Semite — June 30eh
(in millions)
Water
Source of Supply
15.1
12.2
Pumping
8.5
8.5
Transmission &
Distribution
78.1
76.7
Treatment
12.0
12.0
Wastewater
Collection Lines
24.6
24.6
General
Bldgs & Improv
1.6
1.6
Equipment
7.7
6.8
Total
147.6
142.4
Construction In Progress (CIP)
Construction in progress increased $5.8 million to $14.3 million between June 30, 2011 and June 30,
2012. With approximately 100 jobs in progress, additions to CIP totaled $8.2 million, while $2.4 was
removed by either capitalizing or expensing completed projects. million was transferred out.
Approximately half of the costs removed from CIP were related to land purchased for future headquarters
facilities, with the balance consisting of completed jobs that were either capitalized or expensed.
Approximately 94% of costs in CIP at June 30, 2012 were incurred on 3 projects. These are:
Land acquisition, planning and design of Plant 150, a perchlorate treatment plant in the District's
lower pressure zone.
• Design and materials acquisition for a 5.2 mile 30" pipeline that will connect the District's lower
pressure zone to higher pressure zones
• Construction for expansion and technology upgrade of the District's surface water treatment
plant (Plant 134)
Design work for Plant 150 is complete, and an applications for low cost construction financing is being
completed for submittal to the Department of Water Resources. Once financing is secured, the project
will move to the construction phase.
The design of the 30" pipeline is complete and will be bid in early 2013; proceeds from the District's 2010
Revenue Bond issue will be used to finance the majority of this project. The District is negotiating a cost
sharing agreement with the City of Highland, which has a storm drain project that will follow much of the
same right-of-way, in order to achieve significant savings for both agencies on these projects.
Plant 134 will be completed at the end of 2012. The (zpacity of the plant will double to 8 million gallons
per day, and the water produced by the plant will serve many of the District's pressure zones. The
estimated cost at completion is $11 million which is being financed by grants and 0% interest loans form
the state Department of Water Resources, and a portion of the proceeds from the 2010 Revenue Bond
issue.
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
Future Capital Improvements - Water
The District's ability to meet regulatory requirements, meet increased demand, and increase efficiencies
in conducting District business are the driving forces by which District management develops long term
capital plans.
Regulatory requirements are being met with the upgrade to the District's surface water treatment plant
(Plant 134) and the addition of an ion exchange treatment plant (Plant 150) to treat water quality issues in
the District's lower zone. Currently the District treats water for Nitrates, Perchlorate, Uranium, and PCE.
Capacity challenges are being addressed by the 30" pipeline discussed above, which will move water
from lower zones, where groundwater is abundant, to higher zones, which have limited access
groundwater basins. Boosting capacity is needed to move the water uphill, so future projects include
booster stations at District Plants 40, 134, and future Plant 150..
The District has also commenced an aggressive implementation plan for installation of Automated Meters
(AMR). Utilization of AMR technology will allow the District to repurpose meter reading staff for water
conservation and other customer centric efforts. The District's Capital Improvement Plan allocates
approximately $1 million per year over 5 years in order to serve the entire District through automated
meters.
Future Capital Improvements - Wastewater
The District is beginning it's second cycle of video and assessment of all 250 miles of its wastewater
collections lines in accordance with California State Water Resources Control Board order no. 2006-0003.
Pipes identified as damaged, and at risk of sewer spills or seepage that can contaminate surface or
ground waters, are being repaired.
Pipelines that are assessed as undersized are further monitored for flows. If flow monitoring confirms a
pipeline is nearing capacity, it is placed on a schedule for replacement in the District's Sewer Master
Plan, which will be updated in fiscal year 2012-13.
Long Term Debt / Credit
The District's long-term debt consists of an Installment Purchase Agreement (IPA) with the East Valley
Water District Financing Authority (Authority), design and construction loans from the California
Department of Water Resources, and a capital lease for phone equipment. Outstanding balances as of
June 30, 2012 were as follows:
2010 IPA
DWR loan -Arroyo Verde
DWR loan -Eastwood Farms
DWR loan -Plant 134
DWR loan -Plant 150 Design
Capital lease -Phone Equip
$ 32,490,000
125,098
390,482
3,360,760
100,000
27,139
$ 36,493,479
The 2010 IPA between the District and the Authority provides funds sufficient to make semi-annual
payments on series 2010 East Valley Water District Financing Authority Refunding Revenue Bonds. As
explained in Note 5 to the accompanying financial statements, proceeds from those bonds were used to
retire debt previously issued by the District and its component units, and to provide $16 million for capital
improvements.
10
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
The Arroyo Verde and Eastwood Farms DWR loans are ultimately the obligation of property owners within
Assessment Districts that replaced small mutual water companies operating within the District's service
area. Semi- annual loan payments are paid by assessment on property within the assessment district,.
A second DWR loan agreement for the District's Plant 134 project was finalized on December 21, 2010.
Under the agreement, the District can borrow up to $7,001,964 at 0% interest. The loan obligation
increases as construction on the project progresses and the District requests reimbursement from the
State Revolving Fund (SRF). The project is scheduled for completion in September 2012, at which time
the total amount of the loan will be obligated. Semi-annual principal payments will begin in January 2013.
At June 30, 2012, the District had borrowed $3,360,760 of available loan funds.
All scheduled debt payments for fiscal year 2011-12 were paid timely.
Outstanding Long-Terrn Debt June 30th
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
5,000,000
'0,000,000
5,000,000
2010 2011 202 2013
•2001 COPS. •2004ISA -. 2006 ISA nUNR bans -20'OBmds
Standard & Poor's and Fitch rated the EVWDFA 2010 Refunding Revenue Bonds at the time of issuance.
Both agencies gave the bonds a rating of AA-. Fitch reaffirmed its rating in July 2012. Dun & Bradstreet,
based on audited financial statements and creditor input, also rates the District. The rating given by D&B
is currently 5A1 accompanied by a financial condition assessment of 'strong', which is no change from
previous years.
New Regulation
Water
I he District continues to monitor proposed regulations related to Radon, issued by the EPA in May 2000.
Many water agencies have challenged some of the findings in the proposal, and the District is sponsoring
proposed changes that would ease treatment requirements.
11
EAST VALLEY WATER DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
Rate Increases
In June 2010, an independent financial consulting firm completed updates to the District's water and
sewer rate studies. The study projected revenue requirements for fiscal years 2009-10 through 2019-20,
and incorporated the District's Capital Improvement Program, future operating costs adjusted for inflation,
debt service expenses, and the funding of three reserves: the Operating Reserve, a Rate Stabilization
Reserve, and a Replacement Reserve.
On July 15"' 2010, the District Board of Directors approved rate increases for both water services, and
sewer collection system services, to be phased in over a three year period. Phase two became effective
October 1, 1011, phase three became effective October 1, 2012
On November 22, 2011, the District Board of Directors approved an increase in Sewer Treatment rates in
order to offset increases in rates charged by the City of San Bernardino for sewer treatment services
provided to District customers. The Sewer Treatment rate increase became effective January 1, 2012.
Contacting the District's Financial Management
This financial report is designed to give our customers / ratepayers and creditors and investors a general
overview of the District's finances, and to demonstrate the District's accountability for money it receives,
and stewardship over facilities it maintains.
If you have questions about this report, or need additional information, contact the District's Finance
Department at 3654 E. Highland Ave, Suite 18, Highland, California 92346, or call (909) 381-6463.
12
BASIC FINANCIAL STATEMENTS
East Valley Water District
Statement of Net Assets
June 30, 2012
ASSETS
Current Assets:
Cash and Cash Equivalents
Investments
Accounts Receivable, Net
Interest Receivable
Other Receivables
Due from Other Governments
Inventory
Prepaid Expenses
Total Current Assets
Non -Current Assets:
Restricted Cash and Cash Equivalents
Assessments Receivable
Deferred Charges
Capital Assets not being Depreciated
Capital Assets, net (Note 4)
Total Non -Current Assets
Total Assets
The accompanying notes are an integral part of this statement.
13
16,171,646
519,709
537,099
27,478,232
93,241,956
137,948,642
152,326,996
17,661,578
89,268
572,384
22,428,944
91,962,397
132,714,571
141,237,856
For Comparative
Purposes Only
2012
2011
$ 4,694,562
$ 761,485
3,622,192
3,673,049
3,154,530
1,657,687
22,046
29,045
5,739
155,415
1,782,079
1,009,898
935,892
937,131
161,314
299,575
14,378,354
8,523,285
16,171,646
519,709
537,099
27,478,232
93,241,956
137,948,642
152,326,996
17,661,578
89,268
572,384
22,428,944
91,962,397
132,714,571
141,237,856
East Valley Water District
Statement of Net Assets - Continued
June 30, 2012
LIABILITIES
Current Liabilities:
Accounts Payable and Accrued Expenses
Accrued Payroll and Benefits
Customer Service Deposits
Construction Advances and Retentions
Accmr:ed Interest Payable
Current Portion of Compensated Absences
Current Portion of Long -Term Debt
Total Current Liabilities
Non -Current Liabilities:
Compensated Absences, less current portion
Other Post Employment Benefits
Long-term Debt, less current portion
Total Non -Current Liabilities
Total Liabilities
NET ASSETS
Invested in Capital Assets, Net of Related Debt
Restricted Expendable
Restricted - Nonspendable
Unrestricted
Total Net Assets
The accompanying notes are an integral part of this statement.
14
2012
$ 2,208,580
211,228
1,703,189
204,192
363,690
349,800
1,328,644_
For Comparative
Purposes Only
2011
$ 2,644,045
210,044
1,679,974
259,845
368,965
374,467
1,058,928
6,369,323 6,596,268
313,518
202,123
36,820,547
37,336,188
43,705,511
96,919,789
295,040
121,210
11,285,446
$ 108,621,485
607,866
260,637
34,297,949
35,166,452
41,762,720
95,251,763
103,029
4,120,344
$ 99,475,136
East Valley Water District
Statement of Revenues, Expenses and Changes in Net Assets
Year Ended June 30, 2012
OPERATING REVENUES
Water Sales
Sewer Treatment Charges
System Charges
Other Charges
Total Operating Revenues
OPERATING EXPENSES
Water Department:
Source of Supply
Pumping
Treatment
Transmission and Distribution
Customer Accounts
Total Water Department
Sewer Department:
Wastewater Collection
Customer Accounts
Sewer Treatment
Total Sewer Department
Administrative and General
Operating Expenses Before Depreciation
Depreciation
Total Operating Expenses
Operating Income (Loss)
The accompanying notes are an integral pan of this statement.
15
2012
For Comparative
Purposes Only
2011
$ 13,426,700 $ 11,544,185
6,470,322 5,761,956
8,290,143 7,399,016
464,852 500,833
28,652,017 25,205,990
658,481
853,162
2,700,867
2,853,462
1,412,079
1,080,954
1,449,491
1,515,559
501,050
457,254
6,721,968
6,760,391
310,834
446,262
439,149
457,252
6,800,369
5,995,720
7,550,352
6,899,234
6,653,413
6,779,585
20,925,733 20,439,210
3,739,096 3,929,268
24,664,829 24,368,478
3,987,188 837,512
East Valley Water District
Statement of Revenues, Expenses and Changes in Net Assets - Continued
Year Ended June 30, 2012
NON-OPERATING REVENUES (EXPENSES)
Investment Income
Cooperative Agreements
Grants
Claims / Settlements
Other Income
Interest Expense
Amortization
Loss on Disposal of Capital Assets
Total Non -Operating Revenues (Expenses)
htcome (Loss) Before Contributions,
Transfers and Special Item
CONTRIBUTIONS AND TRANSFERS
Utility Plant Dedicated
Capacity Charges
Capital Grant -Plant 134
Total Contributions and Transfers
SPECIAL ITEM
Abandoned Investigations
Change in Net Assets
For Comparative
Purposes Only
2012 2011
$ 84,094 $ 87,589
102,288 41,157
880 128,821
- 791
33,926 24,301
(1,451,516) (1,286,252)
(35,284) (32,851)
(140,3'
(1,265,612) (1,176,845)
2,721,576 (339,333)
476,937 -
192,01 l 103,029
2,893,874 881,077
3,562,822 984,106
- (206,(157)
6,284,398 438,716
Prior Period Adjustment 2,861,951 -
Total Net Assets, Beginning
Total Net Assets, Ending
The accompanying notes are an integral part of this statement.
16
99,475,136 99,036,420
$ 108,621,485 $ 99,475,136
East Valley Water District
Statements of Cash Flows
Year Ended June 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers
Cash Paid for Employee Services
Cash Payments to Suppliers
Cash from Other Sources
Net Cash Provided (Used) by Operating Activities
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Grant Funds Received
Capital Contributions
Proceeds from Issuance of Capital Debt
Principal Paid on Capital Debt
Interest Paid on Capital Debt
Acquisition and Construction of Capital Assets
Loans to Eastwood Farms Property Owners
6,805,427 5,071,742
2,139,521
For Comparative
192,011
Purposes Only
2012
2011
(1,072,353)
(19,237,788)
$ 28,123,339
$ 25,031,455
(6,942,741)
(6,708,881)
(14,661,941)
(13,353,241)
286,770
102,409
6,805,427 5,071,742
2,139,521
-
192,011
103,029
3,460,760
34,899,669
(1,072,353)
(19,237,788)
(1,443,365)
(1,163,056)
(7,874,465)
(6,047,056)
(37,559)
Net Cash Provided (Used) by Capital and Related Financing Activities (4,635,450) 8,554,798
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received from Investments 115,732 72,856
Acquisition of Investments in Debt Securities (3,770,997) (3,673,049)
Proceeds from Sales of Investments in Debt Securities 3,797,214 3,058,255
Loan Collections from AVAD Property Owners 10,070 23,933
Net Cash Provided (Used) by Investing Activities
Net Increase (Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents - Beginning of Year
Cash and Cash Equivalents - End of Year
RECONCILIATION TO STATEMENT OF ACTIVITIES
Cash and Cash Equivalents
Restricted Cash and Cash Equivalents
The accompanying notes are an integral part of this statement.
17
152,019 (518,005)
2,321,996 13,108,535
18,544,212 5,314,528
$ 20,866,208 $ 18,423,063
$ 4,694,562 $ 761,485
16,171,646 17,661,578
$ 20,866,208 $ 18,423,063
East Valley Waller District
Statements of Cash Flows - Continued
Year Ended June 30, 2012
2012
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:
For Comparative
Purposes Only
2011
Net Operating Income (Loss) $ 3,987,188 $ 837,512
Adjustments to Reconcile Operating Income to
Net Cash Provided (Used) by Operating Activities:
Depreciation
3,739,096
3,929,268
Miscellaneous Income
137,094
102,409
Change in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable
(496,240)
(291,885)
(Increase) Decrease in Other Receivables
149,676
-
(Increase) Decrease in Inventory
1,239
38,346
(Increase) Decrease in Prepaids
156,526
(169,189)
Increase (Decrease) in Trade Accounts Payable
(460,369)
457,863
Increase (Decrease) in Accrued Salaries and Benefits
(57,330)
14,652
Increase (Decrease) in Compensated Absences
(319,015)
35,416
Increase (Decrease) in Customer Deposits
23,215
20,040
Increase (Decrease) in Developer Deposits
(55,653)
97,310
Total Cash Provided (Used) by Operating Activities
$ 6,805,427 $
5,071,742
NON-CASH INVESTING, CAPITAL AND NONCAPITAL
FINANCING ACTIVITIES:
Capital Assets Obtained Through Debt Financing $ 390,482 $ -
Capital Assets Contributed by Developers 476,937 -
The accompanying notes are an integral part of this statement.
18
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A) Reporting Entity
The East Valley Water District (the District) is a special district formed in 1954, as a result of an election by local
residents who desired water service by a public water agency. Later, as the population increased, a modem sewer
system was needed to replace the septic tanks used at the time. Citizens voted to give the District responsibility for that
service. The District encompasses an area of approximately 25 square miles and provides water and sewer service to
the City of Highland, parts of the City of San Bernardino, and unincorporated parts of the County of San Bernardino,
California.
The East Valley Public Facilities Corporation (Corporation), the East Valley Water District Financing Authority
(Authority), and the North Fork Water Company (Company) are component units of the East Valley Water District. A
component unit is an entity which is financially accountable to the primary government, either because the primary
government appoints a voting majority of the component unit's board, or because the component unit will provide a
financial benefit or impose a financial burden on the primary government. The Corporation, Authority, and Company
are blended component units. Only North Fork Water Company prepares separate financial statements.
The Corporation was incorporated in October 1986 pursuant to the nonprofit public benefit corporation law of the State
of California to assist the District in acquiring and constructing public improvement facilities. It is governed by a
Board of Directors comprised of the District's Board of Directors. The Corporation has issued debt, secured solely by
installment payments payable under an installment purchase agreement between the District and the Corporation. All
of the debt issued by the Corporation was retired in October 2010.
The Authority was created in August 2010 by a joint exercise of powers agreement for the purpose of financing public
capital improvements. It is governed by a Board of Directors comprised of the District's Board of Directors. The
Authority issued debt in October 2010 which is secured solely from installment payments under an installment
purchase agreement entered into by the District and the Authority.
The Company was established in February 1885 to deliver water, taken from the Santa Ana River, to its property owner
/shareholders. The Company is governed by a Board of Directors comprised of, and elected by, Company
shareholders. The District has purchased shares of Company stock as they become available in order to secure rights to
the Santa Ana River water and have it delivered to the District's surface water treatment plant. At June 30, 2012, the
District owned 5,869 of 7,156 outstanding Company shares.
Due to the number of Company shares owned, the District is able to appoint a majority of the Company's governing
board and is therefore financially accountable for the Company. The Company's financial statements have been
included in the accompanying financial statements as a blended component unit. Copies of the Company's financial
statements may be obtained from the District's Finance Department at 3654 E. Highland Ave, Suite 18, Highland,
California 92346.
B) Measurement Focus, Basis of Accounting and Financial Statement Presentation
The District uses the economic resources measurement focus and the accrual basis of accounting. Accordingly,
revenues are recognized when they are earned and expenses are recorded when the liability is incurred, with the
following exception; a portion of June water usage is not accrued, and is therefore not recognized as revenue until
19
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -Continued
B) Measurement Focus, Basis of Accounting and Financial Statement Presentation - Continued
the following year; this is due to the large number of District services which require an almost continuous billing
cycle. This exception is consistent with prior years.
The District follows all GASB pronouncements, and all Financial Accounting Standards Board (FASB) Statements
and Interpretations, Accounting Principles Board (APB) Opinions and Accounting Research Bulletins (ARB) issued
on or before November 30, 1989 unless they conflict with or contradict GASB pronouncements. The District
applies only GASB pronouncements issued after November 30, 1989.
On Judy 1, 2000, the District adopted the provisions of GASB Statement No. 34, 'Basic Financial Statements - and
Managements Discussion and Analysis -for State and Local Governments." Statement 34 established standards for
external financial reporting for all state and local goveiTmtental entities, which includes a statement of net assets, a
statement of revenues, expenses, and changes in net assets, and a statement of cash flows. It requires classification
of net assets into three components - invested in capital assets, net of related debt, restricted; and unrestricted.
These classifications are defined as follows:
Anvested in Capital Assets, Net of Related Debt - This component of net assets consists of capital assets, including
restricted capital assets, net of accumulated depreciation reduced by the outstanding balances of any bonds,
mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those
assets. If there are significant unspent related debt prcceeds at year-end, the portion of the debt attributable to the
unspent proceeds are not included in the calculation of invested in capital assets, net of related debt. Rather, that
portion of the debt is included in the same net assets component as the unspent proceeds.
Restricted - This component of net assets consists of constraints placed on net assets through external constraints
imposed by creditors (such as through debt covenants), grantors, contributions, or laws and regulations of other
governments, or constraints imposed by law through constitutional provisions or enabling legislation.
Unrestricted Net Assets - This component of net assets consists of net assets that do not meet the definition of
"restricted" or "invested in capital assets, net of related debt."
C) Comparative Data
Prior year data has been included where practical for comparison purposes only. The prior year data does not represent
a complete presentation in accordance with generally accepted accounting principles.
Il) Inventory Valuation
Inventories are valued at cost using the average -cost method.
20
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
E) Capitalization and Depreciation
Capital assets purchased or constructed by the District are recorded at cost. Capital assets contributed to the District are
recorded at estimated fair value. The estimated fair value, determined by the District's engineer, is the amount the
District would have to pay for construction of comparable facilities. The District has a capitalization threshold of
$5,000.
Depreciation is computed using the straight-line method over the estimated useful lives of the various assets. Water
canals, water and sewer lines are depreciated over 25 to 50 years; office equipment and vehicles are depreciated over 5
years.
Water stock and rights contributed to the District are recorded at the same value the District is currently paying for the
purchase of similar stock.
F) Reclassifications
Certain reclassifications have been made to the prior year information to conform to the current year presentation. See
Note 14 for additional details.
G) Restricted Assets
Certain assets of the District are restricted in use by ordinance or debt covenant and accordingly are shown as restricted
assets on the accompanying Statements of Net Assets. Unexpended Bond proceeds are set aside for capital
improvements, District deposits into Bond trustee accounts are to be used for debt service, and utility deposits must be
returned to the customers at their request after their account has been paid timely for 12 consecutive months, or when
their account is closed.
H) Cash and Cash Equivalents
For the purposes of the statement of cash flows, cash and cash equivalents have been defined as demand deposits and
highly liquid investments purchased with an original maturity of 3 months or less. The District invests funds with the
Local Agency Investment Fund (LAIF) and Money Market Mutual Funds. Due to the high liquidity of these
investments, these funds are classified as cash equivalents.
I) Investments
The District has adopted the provisions of GASB Statement No. 31, Accounting and Financial Reporting for Certain
Investments and External Pools (GASB 31), which require governmental entities to report certain investments at fair
value in the statement of net assets and recognize the corresponding change in the fair value of investments in the year
in which the change occurred.
21
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -Continued
J) Compensated Absences
The District has a policy whereby an employee can accumulate unused sick leave and vacation. Sick leave is to be used
for extended periods of sickness; however, upon termination or retirement, a portion will be paid as additional benefits
to the employee. At retirement or termination, employees who have accumulated over ten years of service will be paid
between 40 to 70% of their unused sick leave (based upon their balance of unused sick leave) at their regular payroll
rates in effect at the date of termination. Also, employees that obtain 196 unused sick hours can cash out 40 hours at
their discretion. The District has provided for these future costs by accruing a range of the earned and unused sick
leave and 100% of the earned and unused vacation.
K) Classification of Revenue
As an enterprise (proprietary) fund, the District classifies its revenues into three classifications: operating revenue, non-
operating revenue, and contributions.
Operating revenues are defined as revenues realized by the District in exchange for providing its primary services of
water distribution and wastewater collection to its customers. Non-operating revenues are those derived from the
investment of cash reserves and from the disposal of excess property, and also include those resources received from
entities other than customers, such as governmental agencies and developers, for purposes not related to capital
improvement. Donated plant and cash received for capital improvement without the requirement that the District give
resources in exchange are recorded as contributions.
L) Use of Restricted Resources
The District uses restricted resources, prior to using unrestricted resources, to pay expenses meeting the criteria
imposed on the use of restricted resources by a third party.
M) Postemployment Healthcare Benefits
On July 1, 2008, the Agency adopted the provisions of Governmental Accounting Standards Board Statement No. 45,
Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (GASB 45).
This statement requires the annual cost of other postemployment benefits other than pensions (OPEB) and the unfunded
actuarial liabilities for post service to be reported in the government financial statements. Previously, the cost; of such
benefits were generally recognized as expenses when incurred by retirees. Under GASB 45, the cost of these benefits
will be estimated over the years employees are providing service. GASB 45 also requires comprehensive disclosure
regarding OPEB activities, see Note 11, Postemployment Benefits Other Than Pension.
N) Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States
of America requires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
22
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
2) CASH AND INVESTMENTS
Cash and Investments as of June 30, 2012 are classified in the accompanying financial statements as follows:
Cash and Cash Equivalents $ 4,694,562
Restricted Cash and Cash Equivalents 16,171,646
Investments 3,622,192
Total $ 24,488,400
Cash and investments as of June 30, 2012 consist of the following:
Cash on Hand
$ 1,750
Deposits with Financial Institutions
1,525,722
Money Market Accounts with Financial Institutions
1,943,804
Investment in Local Agency Investment Fund
17,394,932
Investment in Debt Securities
3,622,192
Total Cash and Investments
$ 24,488,400
Investments Authorized by the California Government Code and the District's Investment Policy
The table below identifies the investment types that are authorized by the District's investment policy and in accordance
with Section 52601 of the California Government Code The table also identifies certain provisions of the District's
investment policy that address interest rate risk and concentration of credit risk.
Authorized
Maximum
Authorized
Required
Investment Type
Maturity
Limit
Rating
Bonds and Certificates of Participation by EV WD
5 years
None
None
U.S. Treasury Bills, Notes or Bonds
5 years
None
None
State Registered Warrants, Notes or Bonds
5 years
None
None
Notes and Bonds of Other Local California Agencies
5 years
None
None
U.S. Agencies
5 years
None
None
Negotiable Certificates of Deposits
5 years
30%
None
Money Market Mutual Funds and Mutual Funds
5 years
15%
2 - AAA
Collateralized Bank Deposits
5 years
None
None
Local Agency Investment Fund (LAIF)
N/A
None
None
At June 30, 2012, the District had no investments in repurchase agreements and did not utilize this investment media during
the reporting year. As a matter of investment policy, the District does not borrow funds through the use of reverse
repurchase agreements.
23
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
2) CASH AND INVESTMENTS - Continued
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest: rates will adversely affect the fair value of an investment.
Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest
rates. One of the ways that the District minimizes its exposure to this type of risk is by investing in investments with
laddered maturity dates.
As of June 30, 2012, the District had the following investments and maturities:
Investment Type
Freddie Mac
GNMA
Federal Home Loan Bank
Fannie Mae
U.S. Treasury Bonds
LAIF
Money Market Mutual Funds
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.
This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is
the minimum rating required by (where applicable) the California Government Code or the District's investment policy, and
the actual rating as of year end for each investment type.
Investment
Freddie Mac
GNMA
Federal Home Loan Bank
Fannie Mae
I.I.S. Treasury Bonds
L.AIF
Money Market Mutual Funds
Total
Average
Fair Value
Maturity
$ 655,098
3.42 years
381,410
2.83 years
932,283
2.17 years
353,667
.55 years
1,299,734
1.17 years
17,394,932
N/A
1,943,804
N/A
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.
This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is
the minimum rating required by (where applicable) the California Government Code or the District's investment policy, and
the actual rating as of year end for each investment type.
Investment
Freddie Mac
GNMA
Federal Home Loan Bank
Fannie Mae
I.I.S. Treasury Bonds
L.AIF
Money Market Mutual Funds
Total
Disclosure Related to Concentration of Credit Risk
The District's policy places no limits on amounts invested in any given issuer beyond that stipulated by the California
Government Code. At June 30, 2012, there were no investments (other than external pools, U.S. Government Securities and
Money Market Mutual Fonds) that exceeded 5% of the District's total investments.
24
Rating at
Minimum
Exempt From
Year End
Not
Fair Value
Leg2.l Rating
Disclosure
_AAA
Rated
$ 655,098
N/A
$
$ 655,098
$
381,410
N/A
381,410
932,283
N/A
932,283
353,667
111/A
353,667
1,299,734
N/A
1,299,734
17,394,932
N/A
17,394,932
1,943,804
N/A
1,943,804
$ 22,960,928
$ 1,681,144
$ 3,884,852
$ 17,394,932
Disclosure Related to Concentration of Credit Risk
The District's policy places no limits on amounts invested in any given issuer beyond that stipulated by the California
Government Code. At June 30, 2012, there were no investments (other than external pools, U.S. Government Securities and
Money Market Mutual Fonds) that exceeded 5% of the District's total investments.
24
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
2) CASH AND INVESTMENTS - Continued
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government
will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an
outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g.,
broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities
that are in the possession of another party. The California Government Code requires California banks and savings and loan
associations to secure deposits by pledging government securities as collateral. Such collateralization of public funds is
accomplished by pooling. As such, collateralized securities are held by the pledging financial institution's agent on behalf of
the District. The market value of the pledged securities must equal at least 110% of Districts deposits. California law also
allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of the
secured public deposits. The District may waive collateral requirements for deposits which are fully insured by Federal
depository insurance.
As of June 30, 2012, the District's deposits with financial institutions that were in excess of federal depository insurance
limits amounted to $1,398,208. On October 3, 2008, the Emergency Economic Stabilization Act of 2008 became effective,
which temporarily covers non-interest bearing deposit accounts without limit and increases the federal deposit insurance
limit from $100,000 to $250,000 for interest bearing deposit accounts. The limits will return to $100,000 for all deposit
accounts held with a single financial institution after December 31, 2013.
Investment in State Investment Pool
The management of the State of California Pooled Money Investment Account (generally referred to as LAIF) has reported
to its participating agencies that, as of June 30, 2012, the carrying amount (at amortized cost) of the pool was
$60,514,457,551 and the estimated fair value of the pool was $60,588,263,603. The District's proportionate share of the
market value (as determined by LAIF) as of June 30, 2012, was $17,416,426. Included in LAIF's investment portfolio are
collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain State funds,
and floating rate securities issued by federal agencies, government-sponsored enterprises, and corporations.
3) RESTRICTED CASH AND CASH EQUIVALENTS
Restricted cash and cash equivalents at June 30, 2012 are restricted as follows:
2010 Revenue Bonds Construction projects
$ 12,550,987
Capacity Fees from Developers
295,040
Customer Deposits
1,703,189
Construction Advances
204,192
2010 Revenue Bonds Debt Service
1,260,706
AVAD Construction Loan Debt Service
64,699
North Fork Water Company
92,833
Total
$ 16,171,646
N&
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
4) CAPITAL ASSETS
A summary of changes in capital assets for the year ended June 30, 2012 is as follows:
26
Beginning of
End of
Year _
Additions
Deletions
Year
Water Fund
Non -Depreciable Assets
Land and Easements
$ 8,505,018
$ -
$ -
$ 8,505,018
Water Rights
727,585
727,585
Construction in Progress
8,281,628 _
8,205,206
(2,163,167)
14,323,667
Total Non -Depreciable Assets
17,514,231
8,205,206
(2,163,167)
_23,556,270
Depreciable Assets
Source of Supply
14,955,521
141,106
(7,332)
15,089,295
Pumping Plant
8,553,297
-
8,553,297
Treatment Plant
12,026,847
-
12,026,847
Transmission and Distribution Plant
76,662,413
1,441,905
(21,691)
78,082,627
General Plant
5,086,150 _
372,925
(36,644)
5,422,431
Total Depreciable Assets
117,284,228
1,955,936
(65,667)
119,174,497
Accumulated Depreciation
Source of Supply
(3,018,924)
(410,626)
7,332
(3,422,218)
Pumping Plant
(3,164,551)
(272,017)
-
(3,436,568)
Treatment Plant
(3,551,809)
(480,537)
-
(4,032,346)
Transmission and Distribution Plant
(23,954,090)
(1,616,949)
21,691
(25,549,348)
General Plant
(3,249,200)
(296,199)
36,644
(3,508,755)
Total Accumulated Depreciation
(36,938,574)
(3,076,328)
65,667
(39,949,235)
Water Fund Capital Assets, Net
97,859,885
7,084,814
(2,163,167)
102,781,532
Sewer Fund
Non -Depreciable Assets
Land and Easements
3,921,962
-
-
3,921,962
Construction in Progress
163,355
16,823
(180,178)
__
Total Non -Depreciable Assets
4,085,317
16,823
(180,178)
_1,921,962
Depreciable Assets
Wastewater Collection Plant
24,612,465
-
24,612,465
General Plant
3,285,397
515,909
(21,838)
3,779,468
Total Depreciable Assets
27,897,862
515,909
(21,838)
28,391,933
26
4) CAPITAL ASSETS - Continued
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
Beginning of End of
Year Additions Deletions Year
Sewer Fund - Continued
Accumulated Depreciation
Wastewater Collection Plant $ (11,222,401) $ (426,845) $ - $ (11,649,246)
General Plant (2,511,909) (235,922) 21,838 (2,725,993)
Total Accumulated Depreciation (13,734,310) (662,767) 21,838 (14,375,239)
Sewer Fund Capital Assets, Net 18,248,869 (130,035) (180,178) 17,938,656
Total Capital Assets, Net $ 116,108,754 * $ 6,954,779 $ (2,343,345) $ 120,720,188
" Included in the capital assets, beginning of year column above, is a $1,717,413 prior year period adjustment to increase
net capital assets for the North Fork Water Company as described in Note 14.
5) LONGTERM DEBT
The schedule below summarizes changes in long-term debt during the year ended June 30, 2012:
2010 Refunding Bonds
Unamortized Premium
Deferred Amount on Refunding
Department of Water Resources
Contracts:
AVAD Construction
Plant 134 Construction
Plant 150 Design
EFAD Construction
Net Other Post Employment
Benefit Obligation
Capital Lease
Total
Beginning
Retirements /
Ending
Current
Long-term
Balance
Additions
Payments
Balance
Portion
Portion
$ 33,545,000
$ -
$ (1,055,000)
$ 32,490,000
$ 1,175,000
$ 31,315,000
2,152,508
-
(80,741)
2,071,767
80,741
1,991,026
(510,222)
-
94,167
(416,055)
(94,167)
(321,888)
131,861
-
(6,763)
125,098
6,762
118,336
-
3,360,760
-
3,360,760
116,700
3,244,060
-
100,000
-
100,000
20,000
80,000
-
390,482
-
390,482
13,016
377,466
260,637
-
(58,514)
202,123
-
202,123
37,730
-
(10,591)
27,139
10,592
16,547
$ 35,617,514
$ 3,851,242
$ (1,117,442)
$ 38,351,314
$ 1,328,644
$ 37,022,670
2010 Refunding Revenue Bonds
On October 29, 2010, the District issued $33,545,000 of East Valley Water District Financing Authority Refunding
Revenue Bonds, Series 2010 (2010 Bonds), with interest rates ranging from 2.00% to 5.00%. The purpose for issuing
the 2010 Bonds was to provide $16,000,000 for future capital improvements, and for refunding virtually all of the
Districts outstanding long-term debt. The refunded debt included 1) $5,935,000 in 2001 Certificates of Participation
bearing interest rates ranging from 4.25% to 5.00%, 2) a $7,867,528 balance on a 2004 Installment Sale Note bearing
interest at 4.50%, and 3) a $5,109,854 balance on a 2006 Installment Sale Note bearing interest at 4.95%.
27
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
5) LONGTERM DEBT -Continued
The refunding portion of the 2010 Bonds ($17,170,000) were issued at a premium of $1,630,726, and after paying
issuance costs of $318,849, net proceeds were $18,481,877 The net proceeds, combined with a $920,318 sinking fund
for 2001 COP debt service, were sufficient to accomplish the refunding of the existing debt.
The refunding resulted in a difference between the reacquisition price and the carrying amount of the old debt of
$259,548. This difference is included in the amount reported in the accompanying financial statements as a deduction
from long-term debt, and is being charged to operations through the year 2024 using the straight-line method of
amortization. The District completed the refunding to decrease total debt service over the next 14 years by $1,733,043
and to obtain an economic gain (difference between the present value of the old and new debt service payments) of
$1,833,442.
Department of Water Resources Contract OOC412 - Arroyo Verde Assessment District
On June 30, 2004, the District entered into a Funding Agreement for replacement of distribution pipelines in the section
of the District's service area formerly served by the Arroyo Verde Water Company. The original loan amount was
$169,052 with an annual interest rate of 0%. Semi-annual payments of $3,381 are due through January 2031 and are
secured by annual assessments to property owners within the Arroyo Verde Assessment District.
Department of Water Resources Contract 10CX110 - Plant 134
On December 21, 2010, the District entered into a Funding Agreement to upgrade treatment methods utilized by 0te
District's surface water treatment plant (Plant 134). The a:mount of the loan funding available under the agreement is
$7,001,964 with an annual interest rate of 0%. If all of the available loan funding is borrowed, semi-annual payments of
$116,699 will commence in January 2013, and will continue over a repayment term of 30 years. Repayment of the loan
is secured by a pledge of net revenues of the District's water operating fund. As of June 30, 2012, $3,360,000 :had been
borrowed by the District under this loan agreement.
Department of Water Resources Contract IOPX102 - Plant 150 Design
On March 11, 2011 the District entered into a Funding Assessment to assist in financing the cost of studies and planning
of treatment facilities to address water quality issues threatening the District's lower zone wells (Plant 150). The, amount
of the loan is $100,000 with an annual interest rate of 0%. Semi-annual payments of $10,000 are due through July 2017
and are secured by a pledge of net revenues of the District's water operating fund.
Department of Water Resources Contract I ICX101 - Eastwood Farms Assessment District
On June 15, 2011 the District entered into a Funding Agreement for replacement of distribution pipelines in the section
of the District's service area formerly serviced by the Eastwood Farms Water Users Association. The amount of the loan
is $390,482 with an annual interest rate of 0%. Semi-annual payments of $6,508 are due for 30 years through June
2042. Repayment of the loan is secured by annual assessments to property owners within the Eastwood Farms
Assessment District.
28
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
5) LONGTERM DEBT - Continued
Capital Lease - Phone Equipment
In August 2009, the District entered into a capital lease commitment for telecommunications equipment. The amount
financed and gross amount of assets acquired was $55,556 to be repaid over a sixty month period with interest at
11.09%. The agreement requires monthly installment payments of principal, interest and taxes of $1,223 beginning in
August 2009 and continuing through July 2014. As of June 30, 2012, accumulated depreciation on the
telecommunications equipment was $13,889 resulting in a net book value of $41,667.
The aggregate debt service requirements to maturity for long-term debt as of June 30, 2012 are as follows:
Year Ending
June 30,
Principal
Interest
Total
2013
$ 1,210,346
$ 1,419,715 $
2,630,061
2014
1,258,395
1,382,324
2,640,719
2015
1,305,989
1,331,875
2,637,864
2016
1,354,778
1,273,688
2,628,466
2017
1,419,778
1,213,213
2,632,991
2018-2022
7,303,890
5,025,588
12,329,478
2023-2027
4,878,890
3,726,475
8,605,365
2028-2032
4,198,748
2,878,931
7,077,679
2032-2037
5,120,080
1,892,550
7,012,630
2038-2042
5,081,825
516,000
5,597,825
Total
$ 33,132,719
$ 20,660,359 $
53,793,078
Security for debt is as follows:
Debt Security
2010 Refunding Revenue Bonds and Department of
Water Resources Construction Loans.
The District is required to maintain and encumber net revenues,
as defined by the revenue bond trust agreement and State of
California Department of public Health Funding agreements of at
least 120% of District's annual debt service (principal and
interest). At June 30, 2012, net water revenues represented 338%
of the annual water debt service and net sewer revenues
represented 1,052% of the annual sewer debt service.
FM
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
6) COMPENSATED ABSENCES
Compensated absences are comprised of unused vacation leave and a limited amount of sick leave which is accrued as
earned in accordance with District policy. The District's liability for compensated absences is determined annually.
Current portions are determined based on estimates of usage, amounts in excess of 196 hours that will be voluntarily
cashed out and amounts that will be cashed out upon termination of employment.
Beginning
of Year Additions
Usage / End of Current Long-term
Payments Year Portion Portion
Accmed Vacation Leave $ 344,179 $ 372,564 S (402,688) $ 314,055 $ 158,850 $ 155,205
Accmed Sick Leave 638,154 138,278 (427,169) 349,263 190,950 158,313
Total $ 982,333 $ 510,842 S (829,857) $ 663,318 . $ 349,800 $ 313,518
7) INVESTMENT IN CAPITAL ASSETS NET OF RELATED DEBT
Investment in capital assets net of related debt at June 30, 2012 consisted of the following:
Non -depreciable Capital Assets
$ 27,478,232
Depreciable Capital Assets
147,566,430
Accumulated Depreciation
(54,324,474)
Deferred Bond Costs
537,099
Unspent Debt Proceeds
13,811,693
Loans Payable
(3,976,340)
Bonds Payable
(34,145,712)
Lease Payable
(27,1391
Total
$ 96,919,789
8) DEFINED BENEFIT PENSION PLAN (PERS)
Plan Description
The East Valley Water District contributes to the California Public Employees Retirement System (PERS), a cost-
sharing multiple -employer public employee defined benefit pension plan. PERS provides retirement and disability
benefits, annual cost -of -living adjustments, and death benefits to plan members and beneficiaries. PERS acts as a
common investment and administrative agent for participating public entities within the State of California. Copies of
the PERS annual financial report may be obtained from their executive office: 400 P Street, Sacramento, California
95814.
All full-time District employees are eligible to participate in PERS with benefits vesting after five years of service.
District employees who retire at age 55 are entitled to an annual retirement benefit, payable monthly for life, in
increasing; percentage increments up to 2.7% of their average full-time monthly pay rate for the highest 36 consecutive
months for each year of credited service.
30
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued
Funding Policy
Participants are required to contribute 8% of their annual covered salary. The District contributes 6% of the 8% on
behalf of the employees and for their account. The District is also required to make an additional contribution at an
actuarially determined rate. The rate for the fiscal year ended June 30, 2012 was 18.664% of annual covered payroll.
The contribution requirements of plan members and the District are established and may be amended by PERS. The
District's contributions to PERS for the years ending June 30, 2012, 2011 and 2010 were $1,079,976, $1,125,611 and
$1,129,524, respectively, and were equal to 100% of the required contributions for each year.
9) COMMITMENTS AND CONTINGENCIES
Grant Awards
Grant funds received by the District are subject to audit by the grantor agencies. Such audit could lead to requests for
reimbursements to the grantor agencies for expenditures disallowed under terms of the grant. Management of the
District believes that such disallowances, if any, would not be significant.
Envirogen, Inc. (Formally Basin Water, Inc.)
The District entered into a 10 -year agreement for wellhead treatment with Envirogen, Inc. The agreement required
Envirogen to install and maintain treatment facilities at a District well that is contaminated by nitrates (Cull Well 2, also
known as Cull Well 132). The District and Envirogen, Inc. entered into a subsequent agreement to demobilize the treatment
facilities at the Cull Well 132 and install them at Well 107. The agreement for the operation of the wellhead treatment was
then amended to be appropriate for the needs at Well 107.
The term of the amended agreement is for 10 years. The District will pay $453 per acre foot (Per Acre Foot Treatment Fee)
of treated/blended water. The Acre Foot Treatment Fee is based upon the District's representation that it will pump, and
deliver for processing and treatment, 1500 acre-feet of water per year (Base Quantity). If the District pumps less than the
Base Quantity, the District is obligated to pay Envirogen $158 per acre-foot (Minimum Treatment Fee) for the difference
between the Base Quantity and the amount of water actually delivered for treatment.
The District entered into another agreement with Envirogen, Inc. for nitrate removal from Well 27 (Agreement #2).
Agreement #2 was signed February 2005 but the term did not begin until all required permits were obtained. The term
began in June 2007 and continued for one year with an option to extend for an additional year. Agreement #2 expired on
June 19, 2008 and the District agreed to month-to-month terms until a new agreement was signed. The original contract
price of $195 per acre foot as indexed by the consumer price index was $210 as of June 30, 2007. The month-to-month
agreement set the fee at $520 per acre foot.
In October 2008, the District and Envirogen, Inc. signed the Second Amendment to the East Valley Water District Water
Services Agreement (WSA) #107. This amendment consolidated the agreements for Wells 107 and 27 into a single
agreement, with an effective date retroactive to June 17, 2008 and continuing through June 16, 2018.
31
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
9) COMMITMENTS AND CONTINGENCIES - Continued
Envirogen, Inc. (Formally Basin Water, Inc.) - Continued
The consolidated agreement established a Base Quantity to be produced by Wells 27 and 107 combined, and set the cost per
acre foot to be charged for water produced up to the Base Quantity (Base Fee). The consolidated agreement also established
an Additional Treatment Fee for quantities of water produced in excess of the Base Quantity, and a Minimum. Treatment
Fee, to be charged for any deficit between actual number of acre feet produced and the Base Quantity. Each January, all of
these volumetric fees are subject to adjustment by the previous year's increase in CPI. At June 30, 2012, the following terms
were in effect:
• Base Quantity (Wells 107 and 27 combined) - 2,000 acre feet
• Base Fee - $469.99 per acre foot
• Additional Treatment Fee - $378.16 per acre foot
• Minimum Treatment Fee - $163.60 per acre foot
For the year ended June 30, 2012, contracted water treatment costs included Base Fees of $890,414 and Minimum
Treatment Fees of $172,250.
Operating Lease
The District entered into a lease agreement for office space commencing February 1, 2004. On March 9, 2010, the parties to
the lease executed the fifth amendment to the agreement effective June 16, 2010. The amendment added and removed
office space, increased rent to $14,102 per month, and extended the lease term through April 30, 2014. A portion of the
office space removed from the lease was rented on a monthly basis at $2,712 per month until tenant improvements were
completed. The amendment includes three future lease options, each to extend the agreement for an additional three years.
Total rent expense under this operating lease for the year ended June 30, 2012 was $169,224. Future minimum rental
payments required for the operating lease are as follows:
Year Ending June 30, Payments
2013
2014
$ 169,224
141,020
Total Future Minimum Rental Payments $ 310,244
10) RISKMANAGEMENT
T'he District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and
omission; injuries to employees; and natural disasters. The District participates in a joint powers agreement (JPA) with the
Special District Risk Management Authority (Authority). The Authority is a risk -pooling self-insurance authority created
under the provisions of California Government Code Section 6500 et. sec. The Authority is governed by a Board consisting
of a representative from each member agency. The Board controls the operations of the Authority including selection of
management and approval of operation budgets. The relationship between the District and the Authority is such that the
Authority is not a component unit of the District for financial reporting purposes. Settled claims have been immaterial and
claims liabilities have not been reported in these financial statements as of June 30, 2012, or in the previous fiscal year.
32
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
10) RISK MANAGEMENT -Continued
The purpose of the Authority is to arrange and administer programs of insurance for the pooling of self-insured losses and to
purchase excess insurance coverage.
At June 30, 2012, the District's participation in the self-insurance programs of the Authority was as follows:
Limits Deductible
Personal Injury and Property Damage
$10,000,000
per occurrence / aggregate where
$500 (property damage
Liability Coverage - General
applicable
only)
Personal Injury and Property Damage
$10,000,000
per accident
$1,000
Liability Coverage - Auto
Public Officials and Employees Errors
$10,000,000
per wrongful act / annual member
none
and Omissions Liability
aggregate
Employment Practices Liability
$10,000,000
per wrongful employment practice/
none up to $10,000, 50%
aggregate limits per member included
co-insurance from
with Public Officials and Employee
$10,000 to $50,000, none
Errors and Omissions Coverage
for amounts greater than
$50,000
Employee Benefits Liability
$10,000,000
per wrongful act / annual member
none
aggregate
Employee Dishonesty Coverage
$400,000
per loss
$25,000
Public Officials Personal Liability
$500,000
per occurrence / annual aggregate per
$500
Board Member
Automobile Physical Damage
ACV Limits
Replacement cost (stated value adjusted
$250/$500 or
for depreciation on selected vehicles)
$500/$1,000
comprehensive / collision
(as elected per vehicle)
Uninsured Motorist Bodily Injury
$750,000
per accident
none
Coverage
Property Coverage
$1,000,000,000
replacement cost for scheduled property
$2,000 in general, varies
if replaced (if not replaced within two
for other certain events
years, actual cash value basis)
Boiler and Machinery
$100,000,000
replacement cost
$1,000
33
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
11) POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS
Plan Description
The District contributes to the retiree health coverage of eligible retirees and eligible surviving spouses. As of June 7, 2011,
the District is part of the Public Agency portion of the California Employers' Retiree Benefit Trust Fund (CERBT), an agent
multiple -employer plan administered by California Public Employees' Retirement System (CalPERS), which acts as a
common investment and administrative agent for participating public employers within the State of California. A menu of
benefit provisions as welt as other requirements is established by State statute within the Public Employees' Retirement
Law. The District selects optional benefit provisions from the benefit menu by contract with CalPERS and adopts those
benefits through District resolution. CalPERS issues a Comprehensive Annual Financial Report (CAFR). The CAFR is
issued in aggregate and includes the sunt of all CalPERS plans. Copies of the CalPERS CAFR may be obtained from the
CalPERS Executive Office, 400 P Street, Sacramento, California 95814.
Funding Policy
The contribution requirements of plan members and the District are established and may be: amended by the Board of
Directors. At retirement, the District provides the minimum employer contribution under the CalPERS Health Program for
eligible retirees and surviving spouses in receipt of a pension benefit from CalPERS. An employee is eligible for this
employer contribution provided they are vested in their CaIPERS pension benefit and commence payment of their pension
benefit within 120 days of retirement with the District. Vesting requires at least five years of service. The surviving spouse
of an eligible retiree who elected spouse coverage under CalPERS is eligible for the employer contribution upon death of
the retiree.
Employees retiring with at least 20 years of District service will receive an additional District contribution through
attainment of Medicare eligibility age. The additional contribution is based on the negotiated dollar amount at retirement
(currently $550 per month). The surviving spouse of an eligible retiree is eligible for the District's contribution upon the
death of the retiree through the spouse's attainment of Medicare eligibility age.
Directors who were first elected to office on or after July 1, 1994 shall be eligible to continue to receive health benefits upon
termination on a self -pay basis. There are two Directors (in office prior to July 1, 1994) who are eligible for District -paid
health care benefits and any covered spouse or dependents. The benefits are payable for the lifetime and the lifetime of any
covered surviving spouse.
Prior to .lune 7, 2011, the District contributed 100% of [he cost of current year premiums for eligible retired plan
members and their dependents. The District, as part of the CERBT, is required to contribute the annual required
contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB
Statement 45. The ARC represents a level of funding that, Hpaid on an ongoing basis, is projected to cover normal cost
each year and amortize any unfunded actuarial liabilities (or funding excess) over a closed 27 year period. The current
ARC rate is 2.1% of the annual covered payroll.
34
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
11) POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS - Continued
Annual OPEB Cost
The District's annual OPEB cost for the current year and the related information for the plan are as follows:
Annual Required Contribution
$ 91,699
Interest on Net OPEB Obligation
19,834
Adjustments to Annual Required Contribution
(23,011)
Annual
Annual OPEB Cost (Expense)
88,522
Contributions Made
(147,036)
Increase (Decrease) in Net OPEB Obligation
(58,514)
Net OPEB Obligation - Beginning of Year
260,637
6/30/12
Net OPEB Obligation - End of Year
$ 202,123
For 2012, 2011, and 2010, the District's annual OPEB costs (expenses) were $88,522, $101,313 and $167,792,
respectively, and were equal to the ARC. The District's annual OPEB cost has been recognized as a part of the
administrative and general expenses in the accompanying Statement of Revenue, Expenses and Changes in Net Assets.
The District's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB
obligation for the 2012 and the two preceding years were as follows:
Funded Status and Funding Progress
The funded status of the plan as of June 30, 2011, was as follows:
Actuarial Accrued Liability (AAL)
$
778,688
Percentage
$
Fiscal
Annual
Actual
of OPEB
Net OPEB
Year Ended
OPEB Cost
Contribution
Contributed
Obligation
6/30/12
$ 88,522
$ 147,036
166%
$ 202,123
6/30/11
$ 101,313
$ 101,313
100%
$ 260,637
6/30/10
$ 167,792
$ 25,068
9%
$ 260,637
Funded Status and Funding Progress
The funded status of the plan as of June 30, 2011, was as follows:
Actuarial Accrued Liability (AAL)
$
778,688
Actuarial Value of Plan Assets
$
74,958
Unfunded Actuarial Accrued Liability (UAAL)
$
703,730
Funded Ratio (Actuarial Value of Plan Assets/AAL)
10%
Covered Payroll (Active Plan Members)
$
4,914,556
UAAL as a Percentage of Covered Payroll
14.32%
W11
East Valley Witter District
Notes to Financial Statements
Year Ended June 30, 2012
I I) POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS - Continued
Funded Status and Funding Progress - Continued
Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of
occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the
healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions
of the employer are subject to continual revision as actual results are compared with past expectations and new estimates
are made about the future. The schedule of funding progress, presented as required supplementary information
following the notes to the financial statements, presents multiyear trend information that shows whether the actuarial
value of the plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the
employer and plan members) and include the types of benefits provided at the time of each valuation and the historical
pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and
assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities and
the actuarial value of assets, consistent with the long-term perspective of the calculations.
The following is a summary of the actuarial assumptions and methods:
Valuation Date
Actuarial Cost Method
Amortization Method
Remaining Amortization Period
Actuarial Assumptions:
Investment Rate of Return
Projected Salary Increase
2011 - 2015 Health Care Trend Rate
2016 - 2018 Health Care Trend Rate
2019 - Thereafter Health Care Trend Rate
12) INTERNAL BALANCES
June 30, 2011
Entry Age Normal
Level Percent of Payroll
2 Years Closed Period
7.61%
3.25%
7.00%
5.16%
5.00%
In previous years, Water System capital improvement costs have exceeded water revenue and other financing sources
resulting in borrowing from the Sewer Fund in the approximate amount of $7 million. Pursuant to Resolution 2010.20
adopted by the Board of Directors on September 14, 2010, Sewer System revenues borrowed from the Sewer Department
will be repaid by the Water Department in scheduled annual installments, with installments of $200,000 beginning in fiscal
year 2014, increasing to $250,000 in fiscal year 2020 and $300,000 in fiscal year 2030.
0]
East Valley Water District
Notes to Financial Statements
Year Ended June 30, 2012
13) SPECIAL ITEM - ABANDONED INVESTIGATION
In 2010-11, the District expensed accumulated costs related to possible litigation over a federal dam on the Santa Ana
River (Seven Oaks Dam) that can trap, and render unusable, Santa Ana River water that supplies the District's surface
water treatment plant. Bypass canals around the dam have kept the District's plant operating, but a long term solution to
keep the dam from contaminating river water is still pending. District costs related to the dam in the future will be
recognized as an expense in the year in which they are incurred.
14) PRIOR PERIOD ADJUSTMENT
The prior period adjustment of $2,861,951 reported in the Statement of Revenue, Expenses, and Changes in Net Assets for
the year ended June 30, 2012, includes an increase to net assets of $1,000,603 for unbilled water and sewer receivables as of
June 30, 2011, with the remainder representing an increase in net assets due to the inclusion of the North Fork Water
Company as a blended component unit in the 2011-12 financial statements.
37
REQUIRED SUPPLEMENTARY INFORMATION
East Valley Water District
Schedule of Funding Progress for Retirees Health Coverage
June 30, 2012
*GASB 45 was implemented in fiscal year ended June 30, 2009. There were no previous actuarial valuations.
fM
Actuarial
Accrued
UAAL as a
Actuarial
Actuarial
Liability
Unfunded
Percentage of
Valuation
Value of
(AAL) Entry
AAL
Funded
Covered
Covered
Date
Assets
Age
(UAAL)
Ratio
Payroll
Payroll
(A)
(B)
(B -A)
(A/B)
(C)
[(B-A)/Cl
06/30/11
$ 74.958
$ 778.688
$ 703.730
10%
$ 4.914.556
14 32%
07/01/10
$
$ 727.256
$ 727.256
0%
S 4.507.000
16%
07/01/08
$
1.290.086
$ 1.290.086
0%
$ 4.330.000
30%
*GASB 45 was implemented in fiscal year ended June 30, 2009. There were no previous actuarial valuations.
fM
SUPPLEMENTARY INFORMATION
East Valley Water District
History and Organization
Year Ended June 30, 2012
Formation of the District
The Board of Supervisors of San Bernardino County approved a petition in writing for the formation of the East Valley Water
District (formerly East San Bernardino County Water District) under Division 12 of the Water Code of the State of California
and ordered an election held January 12, 1954. The formation of the District was voted by the electors. The Board of
Supervisors of San Bernardino County, by action on January 18, 1954, approved the formation of the District. Incorporation of
the "East Valley Water District" was approved by the State of California on February I, 1954.
Formation of the Public Facilities Corporation
The East Valley Public Facilities Corporation was incorporated October 1986, pursuant to the nonprofit public benefit
corporation law of the State of California to provide financial assistance to the District by acquiring and constructing various
public improvements, and by acquiring land and related facilities for the use, benefit and enjoyment of the public.
Nature of Business
The District has been engaged in the furnishing of water service and sewage transmission services to its customers since
inception.
Location
The District has temporarily relocated its office to 3654 East Highland Avenue. The office is situated within the District's
boundaries which encompass an area of approximately 25 square miles within the County of San Bernardino, California.
Directors
Water District
Matt Le Vesque
President
James Morales, Jr.
Vice President
Kip E. Sturgeon
Director
George E. "Skip" Wilson
Director
Ben C. Coleman
Director
East Vallev Water District Financine Authori
Matt Le Vesque
President
James Morales, Jr.
Vice President
Brian W. Tompkins
Finance Director
John J. Mum
Secretary
Management
John J. Mora General Manager/Secretary
Brian W. Tompkins Chief Financial Officer/Treasurer
Professional Consultants
Public Facilities Connotation
Matt Le Vesque
President
James Morales, Jr.
I" Vice President
Kip E. Sturgeon
2nd Vice President
John J. Mura
Secretary
Brian W. Tompkins
Treasurer
General Counsel for the District is the firm of Branick, McElhaney & Beckett.
39
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East Valley Water District
Combining Schedule of Net Assets
June 30, 2012
Water
Sewer
Eliminations
Totals
ASSETS
Current Assets:
Cash and Cash Equivalents
$ 2,334,947
$ 2,359,615
$
$ 4,694,562
Investments
1,056,094
2,566,098
3,622,192
Accounts Receivable, Net
2,975,670
178,860
3,154,530
Interest Receivable
18,642
3,404
22,046
Other Receivables
5,739
5,739
Due from Other Governments
1,782,079
1,782,079
Inventory
935,892
935,892
Prepaid Expenses
161,314
161,314
Total Current Assets
9,270,377
5,107,977
-
14,378,354
Non -Current Assets:
Restricted Cash and Cash Equivalents
15,832,791
338,855
16,171,646
Assessments Receivable
519,709
519,709
Deferred Charges
520,943
16,156
537,099
Due from Other Fund
7,000,000
7,000,000
-
Capital Assets not being Depreciated
23,556,270
3,921,962
27,478,232
Capital Assets, net (Note 4)
79,225,262
14,016,694
93,241,956
Total Non -Current Assets
119,654,975
25,293,667
7,000,000
137,948,642
Total Assets
128,925,352
30,401,644
7,000,000
152,326,996
LIABILITIES
Current Liabilities:
Accounts Payable and Accrued Expenses
988,683
1,219,897
2,208,580
Accrued Payroll and Benefits
158,153
53,075
211,228
Customer Service Deposits
1,703,189
1,703,189
Construction Advances and Retentions
93,900
110,292
204,192
Accrued Interest Payable
354,715
8,975
363,690
Current Portion of Compensated Absences
268,697
81,103
349,800
Current Portion of Long -Term Debt
1,238,186
90,458
1,328,644
Total Current Liabilities
4,805,523
1,563,800
-
6,369,323
Non -Current Liabilities:
Due to Other Fund
7,000,000
7,000,000
-
Compensated Absences, less current portion (Note 6)
233,672
79,846
313,518
Other Post Employment Benefits
202,123
202,123
Long-term Debt, less current portion
35,984,723
835,824
36,820,547
Total Non -Current Liabilities
43,420,518
915.670
7,000,000
37,336,188
Total Liabilities
48,226,041
2,479,470
7,000,000
43,705,511
NET ASSETS
Invested in Capital Assets, Net of Related Debt
79,692,224
17,227,565
96,919,789
Restricted
265,512
29,528
295,040
Restricted-Nonspendable
121,210
121,210
Unrestricted
620,365
10,665,081
11,285,446
Total Net Assets
$ 80,699,311
$ 27,922,174
$ -
$108,621,485
40
East Valley Water District
Combining Schedule of Revenues, Expenses and Changes in Net Assets
Year Ended June 30, 2012
OPERATING EXPENSES
Source of Supply:
Supervision and Labor
Water _
Sewer
Eliminations Totals
OPERATING REVENUES
Maintenance
27,992
Water Sales
$ 13,426,700
$
$ $ 13,426,700
Water Meter Charges
4,175,522
199,931
4,175,522
Sewer Treatment Charges
180,053
6,470,322
6,470,322
Sewer System (:barges
Water Testing
4,114,621
4,114.,621
Other Charges
414,452
50,400
4641,852
Total Operating Revenues
18,016,674
10,635,343
28,652,017
OPERATING EXPENSES
Source of Supply:
Supervision and Labor
155,124
155,124
C1P Labor Credit
Maintenance
27,992
-
Materials and Supplies
359
359
Purchased Water
199,931
199,931
Groundwater Replenishment
180,053
180,053
North Fork Assessments
2,700,867 -
-
Water Testing
123,014
123,014
Water Supply Studies
100,209
100,209
Total Source of Supply
658,481 -
658,481
Pumping
Supervision and Labor
570,465
570,465
CIF Labor Credit
Materials and Supplies
27,992
27,992
Facilities Maintenance
130,951
130,951
Fuel and Power
1,814,716
1,814,716
Treatment Chemicals
156,743
156,743
Total Pumping
2,700,867 -
2,700,867
Water Treatment:
Supervision and Labor
100,209
100,209
CIF Labor Credit
Materials and Supplies
110,700
1](1,700
Facilities Maintenance
8,549
8,549
Fuer! and Power
97,628
97,628
Contact Treatment
1,062,654
1,062,664
Treatment Chemicals
32,329
32,329
Total Water Treatment
1,412,079 -
- 1,412,079
Wastewater Treatment,
Contact Treatment
6,800,369
6,800,369
Transmission and Distribution:
Supervision and Labor
818,213 -
- 818,213
CIP Labor Credit
Materials and Supplies
332,314
332,314
Facilities Maintenance
2985954
298,964
Total "Transmission and Distribution
1,449,441 -
- 1,449',491
(Continued)
41
East Valley Water District
Combining Schedule of Revenues, Expenses and Changes in Net Assets - Continued
Year Ended June 30, 2012
Water Sewer Eliminations Totals
OPERATING EXPENSES - Continued
Wastewater Collection:
Supervision and Labor $ $ 265,317 $ 265,317
CIP Labor Credit (879) (879)
Materials and Supplies 28,246 28,246
Facilities Maintenance 18,150 18,150
Total Customer Accounts
-
310,834
- 310,834
Customer Accounts:
Supervision and Labor
338,885
280,472
619,357
CIP Labor Credit
Postage
54,635
54,635
109,270
Contract Services - Billing
24,852
24,851
49,703
Contract Services - Payment Processing
62,071
62,071
124,142
Credit Checks
15,172
15,172
30,344
Cash Shortages
4,756
1,473
6,229
Materials and Supplies
679
475
1,154
Total Customer Accounts
501,050
439,149
940,199
General and Administrative
Supervision and Labor
1,162,074
632,796
1,794,870
Taxes and Benefits
1,681,353
504,489
2,185,842
CIP Labor Credit
Director's Fees and Expenses
58,095
57,878
115,973
Telephone and Utilities
84,810
37,203
122,013
Dues and Subscriptions
36,656
7,577
44,233
Office Supplies and Expenses
65,062
44,267
109,329
Postage
15,419
10,165
25,584
Equipment Maintenance and Supplies
64,367
44,157
108,524
General Plant Maintenance
176,098
14,123
190,221
Vehicle Maintenance and Fuel
247,063
52,843
299,906
Facilities Lease
109,974
72,933
182,907
Contractual Services
686,285
307,750
994,035
General Insurance
144,153
85,568
229,721
Professional Development
24,146
11,943
36,089
Meals, Lodging and Travel
-
Employee Programs
19,225
8,112
27,337
Regulatory Fees and Compliance
27,121
13,163
40,284
Public Education and Outreach
11,409
7,605
19,014
Election Fees
50,825
33,884
84,709
Safety Equipment and Emergency Planning
38,796
4,026
42,822
Total Administrative and General
4,702,931
1,950,482
- 6,653,413
OPERATING EXPENSES BEFORE
DEPRECIATION
11,424,899
9,500,834
- 20,925,733
Depreciation
3,076,329
662,767
3,739,096
Total Operating Expenses
14,501,228
10,163,601
- 24,664,829
Operating Income (Loss)
3,515,446
471,742
- 3,987,188
(Continued)
42
East Valley Water District
Combining Schedule of Revenues, Expenses and Changes in Net Assets - Continued
Year Ended June 30, 2012
NON-OPERATING REVENUES
Investment Income
Cooperative Agreements
Grants
Claims and Settlements
01 bur Income
Total Non -Operating Revenues
:VON -OPERATING EXPENSES
Interest Expense
Amortizatior
Gain/Loss on Disposal
Total Non -Operating Expenses
Income Before Contributions,
Transfers and Special Items
CONTRIBUTIONS AND TRANSFERS
Utility Plant Dedicated
Caracitv Charges
Capital Grant -Plant 134
Total Contributions and Transfers
SPECIAL ITEM
Abandoned Investigations
Change in Net Assets
Prior Period Adjustment
Total Net Assets, Beginning
Total Net Assets, Ending
Water Sewer Eliminations Totals
$ 61,802 $ 48,542 $ 26,250 $ 84,094
102,238 102,288
880 880
33,726 200 33,926
198,696 48,742 26,250 221,188
1,449,973 27,793 26,250 1,451,516
33,326 1,958 35,284
1,483,299 29,751 26,250 1,486,800
2,230,843 490,733
476,937
174,838 17,163
2,893,874
3,545,659 17,163
2,721,576
476,937
192,011
2,893,874
3,562,822
5,776,502 507,896 - 6,284,398
2,704,978 156,973 2,861,951
72,217,831 27,257,305 99,475,136
$ 80,699,311 $ 27,922,174 $ - $ 108,621,485
43
East Valley Water District
Combining Schedule of Cash Flows
Year Ended June 30, 2012
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash Received from Customers
Cash Paid for Employee Services
Cash Payments to Suppliers
Other Income Received
Net Cash Provided (Used) by
Operating Activities
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Grant Funds Received
Capital Contributions
Proceeds from Issuance of Capital Debt
Principal Paid on Capital Debt
Interest Paid on Capital Debt
Acquisition and Construction of
Capital Assets
Loans to Eastwood Farms Property Owners
Net Cash Provided (Used) by Capital
and Related Financing
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received from Investments
Acquisition of Investments in Debt Securities
Proceeds from Sales of Investments in
Debt Securities
Loan Collections from AVAD Property Owners
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash and
Cash Equivalents
Cash and Cash Equivalents - Beginning of Year
Cash and Cash Equivalents - End of Year
RECONCILIATION TO STATEMENT
OF NET ASSETS
Cash and Cash Equivalents
Restricted Cash and Cash Equivalents
Water Sewer
$ 17,498,082 $10,625,257
(5,145,147) (1,797,594)
(8,121,077) (6,540,864)
286,570 200
4,518,428 2,286,999
2,139,521
174,848 17,163
3,460,760
(997,353) (75,000)
(1,430,989) (38,626)
$ $28,123,339
(6,942,741)
(14,661,941)
286,770
6,805,427
2,139,521
192,011
3,460,760
(1,072,353)
26,250 (1,443,365)
(7,521,911)
(352,554)
(7,874,465)
(37,559)
(37,559)
(4,212,683)
(449,017)
26,250 (4,635,450)
71,499
70,483
(26,250) 115,732
(1,239,707)
(2,531,290)
(3,770,997)
1,075,931
2,721,283
3,797,214
10,070
10,070
(82,207) 260,476 (26,250) 152,019
223,538 2,098,458 - 2,321,996
17,944,200 600,012 - 18,544,212
$18,167,738 $ 2,698,470 $ - $20,866,208
$ 2,334,947 $ 2,359,615 $ $ 4,694,562
15,832,791 338,855 16,171,646
$18,167,738 $ 2,698,470 $ - $20,866,208
44
(Continued)
East Valley Water District
Combining Schedule of Cash Flows - Continued
Year Ended June 30, 2012
Reconciliation of Operating Income (Loss) to Net
Assets Provided by Operating Activities
Operating Income (Loss)
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
Depreciation
Miscellaneous Income
Change in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Other Receivables
(increase) Decrease in Inventory
(Increase) Decrease in Prepaids
Increase (Decrease) in Trade Accounts Payable
Increase (Decrease) in Accrued Salaries
and Benefits
Increase (Decrease) in Compensated
Absences
Increase (Decrease) in Customer Deposits
Increase (Decrease) in Developer Deposits
'Dotal Cash Provided (Used) by
Operating Activities
Noncash Investing, Capital and Noneapital
Financing Activities
Capital Assets Obtained through Debt Financing
Capital Assets Contributed by Developers
W ater
Sewer
Eliminations Totals
$ 3,515,446
$ 471,742
$ $ 3,987,188
3,076,329
662,767
3,739,096
136,894
200
137,094
(474,353)
(21,887)
(496,240)
149,676
149,676
1,239
1,239
156,526
156,526
(1,680,266)
1,219,897
(460,369)
(67,753)
10,423
(57,330)
(7.51,071)
(67,944)
(319,015)
23,215
23,215
67,454
11,801
_5,653
$ 4,518,428
$ 2,286,999
$ - $ 6,805,427
$ 390,482
$ 476,937
45
East Valley Water District
Principal and Interest Repayment Schedule
Refunding Revenue Bonds - Series 2010
Year Ended June 30, 2012
Due Date Principal
Interest
Rate %
Interest
Total
Payments
10/01/12
$ 1,175,000
2.00
$ 714,431
$ 1,889,431
04/01/13
-
4.00
702,681
702,681
10/01/13
1,205,000
4.00
702,681
1,907,681
04/01/14
-
4.00
678,581
678,581
10/01/14
1,265,000
5.00
678,581
1,943,581
04/01/15
-
5.00
653,281
653,281
10/01/15
1,315,000
5.00
653,281
1,968,281
04/01/16
-
4.00
620,406
620,406
10/01/16
1,380,000
4.00
620,406
2,000,406
04/01/17
-
4.00
592,806
592,806
10/01/17
1,435,000
4.00
592,806
2,027,806
04/01/18
-
4.00
556,931
556,931
10/01/18
1,500,000
5.00
556,931
2,056,931
04/01/19
-
5.00
519,431
519,431
10/01/19
1,580,000
5.00
519,431
2,099,431
04/01/20
-
5.00
479,931
479,931
10/01/20
1,650,000
4.00
479,931
2,129,931
04/01/21
-
4.00
446,931
446,931
10/01/21
1,030,000
4.00
446,931
1,476,931
04/01/22
-
4.00
426,331
426,331
10/01/22
1,075,000
4.00
426,331
1,501,331
04/01/23
-
4.00
404,831
404,831
10/01/23
1,120,000
4.00
404,831
1,524,831
04/01/24
-
4.50
382,431
382,431
10/01/24
1,155,000
4.50
382,431
1,537,431
04/01/25
-
4.00
356,444
356,444
10/01/25
700,000
4.00
356,444
1,056,444
04/01/26
-
4.00
342,444
342,444
10/01/26
730,000
4.00
342,444
1,072,444
04/01/27
-
4.00
327,844
327,844
10/01/27
760,000
4.00
327,844
1,087,844
04/01/28
-
4.00
312,644
312,644
10/01/28
790,000
4.00
312,644
1,102,644
04/01/29
-
4.00
296,844
296,844
10/01/29
820,000
4.00
296,844
1,116,844
04/01/30
-
4.00
280,444
280,444
10/01/30
855,000
4.00
280,444
1,135,444
04/01/31
-
4.25
263,344
263,344
10/01/31
885,000
4.25
263,344
1,148,344
04/01/32
-
4.25
244,538
244,538
10/01/32
925,000
4.25
244,538
1,169,538
04/01/33
-
4.25
224,881
224,881
10/01/33
965,000
4.25
224,881
1,189,881
46
East Valley Water District
Principal and Interest Repayment Schedule
Refunding Revenue Bonds - Series 2010 - Continued
Year Ended June 30, 2012
Due Date Principal
04/01/34
$ -
10/01/34
1,005,000
04/01/35
-
1010l/35
1,055,000
04/01/36
-
10/01/36
1,105,000
04/01/37
-
10/01/37
1,165,000
04/01/38
-
10/01/38
1,220,000
04/01/39
-
10/01/39
1,280,000
04/01/40
-
10/01/40
1,345,000
Totals
$ 32,490,000
Interest
Rate 'Yo Interest
47
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
$ 204,375
204,375
179,250
179,250
152,875
152,875
125,250
125,250
96,125
96,125
65,625
65,625
33,626
33,626
$ 20,656,681
Total
Payments
$ 204,375
1,209,375
179,250
1,234,250
152,875
1,257,875
125,250
1,290,250
96,125
1,316,125
65,625
1,345,625
33,626
1,378,626
$ 53,146,681
East Valley Water District
Principal and Interest Repayment Schedule
Department of Water Resources Construction Loan - Contract 0OC412
Year Ended June 30, 2012
Interest Total
Due Date Principal Rate % Interest Payments
01/01/13
$ 3,381
0.000 $
- $ 3,381
07/01/13
3,381
0.000
- 3,381
01/01/14
3,381
0.000
- 3,381
07/01/14
3,381
0.000
- 3,381
01/01/15
3,381
0.000
- 3,381
07/01/15
3,381
0.000
- 3,381
01/01/16
3,381
0.000
- 3,381
07/01/16
3,381
0.000
- 3,381
01/01/17
3,381
0.000
- 3,381
07/01/17
3,381
0.000
- 3,381
01/01/18
3,381
0.000
- 3,381
07/01/18
3,381
0.000
- 3,381
01/01/19
3,381
0.000
- 3,381
07/01/19
3,381
0.000
- 3,381
01/01/20
3,381
0.000
- 3,381
07/01/20
3,381
0.000
- 3,381
01/01/21
3,381
0.000
- 3,381
07/01/21
3,381
0.000
- 3,381
01/01/22
3,381
0.000
- 3,381
07/01/22
3,381
0.000
- 3,381
01/01/23
3,381
0.000
- 3,381
07/01/23
3,381
0.000
- 3,381
01/01/24
3,381
0.000
- 3,381
07/01/24
3,381
0.000
- 3,381
01/01/25
3,381
0.000
- 3,381
07/01/25
3,381
0.000
- 3,381
01/01/26
3,381
0.000
- 3,381
07/01/26
3,381
0.000
- 3,381
01/01/27
3,381
0.000
- 3,381
07/01/27
3,381
0.000
- 3,381
01/01/28
3,381
0.000
- 3,381
07/01/28
3,381
0.000
- 3,381
01/01/29
3,381
0.000
- 3,381
07/01/29
3,381
0.000
- 3,381
01/01/30
3,381
0.000
- 3,381
07/01/30
3,381
0.000
- 3,381
01/01/31
3,382
0.000
- 3,382
Totals
$ 125,098
$
- $ 125,098
2H
East Valley Waiter District
Principal and Interest Prepayment Schedule
Department of Water Resources Construction Design Loan - Contract IOPX102
Year Ended June 30, 2012
Interest Total
Due Date Principal Rate 9No Interest Payments
01/01/13
$ 10,000
0.000 $
- $ 10,000
07/01/13
10,000
0.000
- 10,000
01/01/14
10,000
0.000
- 10,000
07/01/14
10,000
0.000
- 10,000
01/01/15
10,000
0.000
- 10,000
07/01/15
10,000
0.000
- 10,000
01/01/16
10,000
0.000
- 10,000
07/01/16
10,000
0.000
- 10,000
01/01/17
10,000
0.000
- 10,000
07/01/17
10,000
0.000
- 10,000
Totals
$ 100,000
$
- $ 100,000
49
East Valley Water District
Principal and Interest Repayment Schedule
Department of Water Resources Construction Loan - Contract I ICX101
Year Ended June 30, 2012
50
Interest
Total
Due Date
Principal
Rate % Interest
Payments
01/01/13
$ 6,508
0.000 $ -
$ 6,508
07/01/13
6,508
0.000 -
6,508
01/01/14
6,508
0.000 -
6,508
07/01/14
6,508
0.000 -
6,508
01/01/15
6,508
0.000 -
6,508
07/01/15
6,508
0.000 -
6,508
01/01/16
6,508
0.000 -
6,508
07/01/16
6,508
0.000 -
6,508
01/01/17
6,508
0.000 -
6,508
07/01/17
6,508
0.000 -
6,508
01/01/18
6,508
0.000 -
6,508
07/01/18
6,508
0.000 -
6,508
01/01/19
6,508
0.000 -
6,508
07/01/19
6,508
0.000 -
6,508
01/01/20
6,508
0.000 -
6,508
07/01/20
6,508
0.000 -
6,508
01/01/21
6,508
0.000 -
6,508
07/01/21
6,508
0.000 -
6,508
01/01/22
6,508
0.000 -
6,508
07/01/22
6,508
0.000 -
6,508
01/01/23
6,508
0.000 -
6,508
07/01/23
6,508
0.000 -
6,508
01/01/24
6,508
0.000 -
6,508
07/01/24
6,508
0.000 -
6,508
01/01/25
6,508
0.000 -
6,508
07/01/25
6,508
0.000 -
6,508
01/01/26
6,508
0.000 -
6,508
07/01/26
6,508
0.000 -
6,508
01/01/27
6,508
0.000 -
6,508
07/01/27
6,508
0.000 -
6,508
01/01/28
6,508
OMO -
6,508
07/01/28
6,508
0.000 -
6,508
01/01/29
6,508
0.000 -
6,508
07/01/29
6,508
0.000 -
6,508
01/01/30
6,508
0.000 -
6,508
07/01/30
6,508
0.000 -
6,508
01/01/31
6,508
0.000 -
6,508
07/01/31
6,508
0.000 -
6,508
01/01/32
6,508
0.000 -
6,508
07/01/32
6,508
0.000 -
6,508
01/01/33
6,508
0.000 -
6,508
07/01/33
6,508
0.000 -
6,508
50
East Valley Water District
Principal and Interest Repayment Schedule
Department of Water Resources Construction Loan - Contract 11CX101 - Continued
Year Ended June 30, 2012
51
Interest
Total
Due Date
Principal
Rate 9% Interest
Payments
01/01/34
6,508
0.000 -
6,508
07/01/34
6,508
0.000 -
6,508
01/01/35
6,508
0.000 -
6,508
07/01/35
6,508
0.000 -
6,508
01/01/36
6,508
0.000 -
6,508
07/01/36
6,508
0.000 -
6,508
01/01/37
6,508
0.000 -
6,508
07/01/37
6,508
0.000 -
6,508
01/01/38
6,508
0.000 -
6,508
07/01/38
6,508
0.000 -
6,508
01/01/39
6,508
0.000 -
6,508
01/01/39
6,508
0.000 -
6,508
01/01/40
6,508
0.000 -
6,508
07/01/40
6,508
0.000 -
6,508
01/01/40
6,508
0.000 -
6,508
07/01/41
6,508
0.000
6,508
01/01/42
6,509
0.000
6,509
07/01/42
6,509
0.000 -
6,509
Totals
$ 390,482
$
$ 390,482
51
STATISTICAL SECTION
EAST VALLEY WATER DISTRICT
Changes In Net Assets and Net Assets By Components
Last Ten Fiscal Years
Year ended June 30,
Non Operating Revenue (Expenses)
Investment Income
2003
2004
2005
2006
Change In Net Assets
145,761
71,039
99,374
51,247
Operating Revenue
16,524,196
17,690,644
19,090,110
20,122,090
Operating Expenses
15,852,146
16,712,039
18,408,257
19,041,634
Operating Income (Loss)
672,050
978,605
681,853
1,080,456
Non Operating Revenue (Expenses)
Investment Income
307,484
100,250
242,065
341,237
Other Income
145,761
71,039
99,374
51,247
Interest Expense
(607,321)
(695,616)
(681,134)
(620,130)
Amortization
(37,955)
(37,956)
(37,956)
(37,956)
Loss on Disposal
(16,050)
234,040
1,907,327
(578,333)
(143,611)
1,641,725
(192,031)
Capital Contributions
4,079,485
3,205,398
3,241,138
3,032,089
Change in Net Assets
4,559,504
3,605,670
3,779,380
5,754,270
Prior Period Adjustment
NetAssets- Beginning
68,270,371
72,829,875
76,435,545
80,214,925
NetAssets- Ending
72,829,875
76,435,545
80,214,925
85,969,195
Net Assets By Component
Invested in Capital Assets, Net
61,267,649
64,728,890
69,126,680
76,414,981
Restricted
-
-
-
-
Unrestricted
11,562,226
11,706,655
11,088,245
9,554,214
72,829,875
76,435,545
80,214,925
85,969,195
52
2007
2008
2009
2010
2011
2012
21,977,829
23,198,698
24,535,251
24,427,059
25,205,990
28,652,017
19,748,804
20,665,623
22,867,601
24,015,104
24,368,478
24,6154,829
2,22.9,02.5
2,533,075
1,667,650
411,955
837,512
3,9137,188
539,720
510,361
235,826
61,192
87,589
134,094
140,474
64,043
138,173
178,515
195,070
137,094
(554,914)
(776,466)
(1,094,926)
(989,019)
(1,286,352)
(1,451,516)
(37,955)
(37,956)
(37,956)
(36,061)
(32,851)
(35,284)
28,142
(36,983)
(110,944)
(133,412)
(140,301)
115,467
(277,001)
(918,785)
(1,176,845)
(1,265,612)
(869,827)
3,530,415
2,806,993
1,737,025
101,233
778,049
3,562,822
5,874,907
5,063,067
2,534,848
(405,597)
438,716
6,284,398
2,861,951
85,969,195
91,844,102
96,907,169
99,442,017
99,036,420
99,475,136
91,844,102
96,907,169
99,442,017
99,036,420
99,475,136
108,621,485
81,696,386
89,593,423
93,342,590
93,380,410
95,251,762
96,93.9,789
-
-
-
-
103,029
41.6,250
10,147,716
7,313,746
6,099,427
5,656,010
4,120,345
11,285,446
91,844,102
96,907,169
99,442,017
99,036,420
99,475,136
108,621,485
53
EAST VALLEY WATER DISTRICT
Operating Revenue By Source
Last 10 Fiscal Years
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
54
Total
Year Ended
Operating
June 30
®
•
Revenue
2003
7,535,751
2,310,455
1,527,697
4,557,819
291,252
16,222,974
2004
8,261,919
2,328,660
1,851,275
4,771,313
295,950
17,509,117
2005
8,514,952
2,339,965
2,145,335
5,278,198
259,702
18,538,152
2006
9,303,974
2,377,376
2,262,028
5,471,880
314,319
19,729,577
2007
10,660,279
2,451,060
2,532,458
5,607,142
301,065
21,552,004
2008
10,680,971
2,763,508
2,943,230
5,561,830
638,446
22,587,985
2009
11,767,683
3,096,902
3,407,900
5,631,258
763,245
24,666,988
2010
11,638,234
3,215,189
3,509,254
5,665,046
399,336
24,427,059
2011
11,625,249
3,695,345
3,708,815
5,761,956
500,831
25,292,196
2012
13,426,700
4,175,522
4,114,621
6,470,322
464,852
28,652,017
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
54
EAST VALLEY WATER DISTRICT
Water Operating Expenses
Last 10 Fiscal Years
Year Ended
June 30
Source
supply
3i,`
�
Mfgtw
i7pst[JieriF -
Total Water
Oper Exp
-
2003
734,001
3,003,996
279.918
574,447
3,259,383
7,851,745
2004
616,986
2,824,273
344,407
571,027
3,780,111
8,136,804
2005
568,306
2,839,783
405,668
682,225
4,315,842
8,811,824
2006
639,948
2,987,709
381.846
695,088
4,361,458
9,066,049
2007
390,124
3,451,376
626,770
766,082
4,215,687
9,450,039
:008
438,134
3,005,392
709,406
1,255,931
4,662,582
10,071,445
2009
608,742
2,961,727
1,420.962
1,403,076
5,320,152
11,714,659
2010
815,349
2,971,681
1,453,365
1,586,237
5,112,974
11,939,606
2011
853,161
2,853,461
1,080.954
1,514,394
4,923,033
11,225,003
2012
658,481
2,700,867
1,412,079
1,449,491
5,203,981
11,424,899
14,000,000
12,000,000
2,000,00-0
Ez
2003 2004
2005 2006 2,307
55
2008
f
2009
2011 2012
EAST VALLEY WATER DISTRICT
Sewer Operating Expenses
Last 10 Fiscal Years
Year Ended"
Total Sewer
June 30
Oper Exp
2003
262,900
4,557,909
1,033,230
5,854,039
2004
248,242
4,771,339
1,222,195
6,241,776
2005
312,507
5,288,212
1,436,322
7,037,041
2006
336,171
5,473,390
1,512,221
7,321,782
2007
377,919
5,607,172
1,498,844
7,483,935
2008
333,588
5,561,830
1,707,574
7,602,992
2009
449,296
5,631,258
1,932,193
8,012,747
2010
474,244
5,665,046
2,621,931
8,761,221
2011
447,426
5,995,720
2,857,272
9,300,418
2012
310,834
6,800,369
2,389,631
9,500,834
10,000,000
9,000,000
4,000,000
3,000,000
2,000,000
1,000,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
56
EAST VALLEY WATER DISTRICT
Water Sales and Production
Last 10 Fiscal Years
Year Ended
2003
19,659
23,465
2004
21,406
24,232
2005
20,362
23,149
2006
21,400
24,079
2007
7.5,015
27,252
2008
21,375
24,144
2009
21,660
23,700
2010
19,803
21,792
2011
18,712
20,605
2012
19,708
20,982
30,000
57
EAST VALLEY WATER DISTRICT
REVENUE RATES
Year ended lune 30,
Sewer Maintenance Charges
Residential (1 to 3 units)
Flat monthly charge 4.85 5.85 6.40 7.00 7.75 9.75 10.84 10.84 12.93 14.09
Commercial
Flat monthly charge - - - - - - - - 3.28 3.58
plus,
Charge per HCF 0.24 0.29 0.31 0.34 0.37 0.49 0.55 0.55 0.46 0.50
Residential (1 to 3 units)
Flat monthly charge
Commercial
Flat monthly charge
plus,
Charge per HCF:
Multi -family ( 4 plus units)
Retail
Restaurants/ Lounges
Laundromats
Dry Cleaners
Schools / Churches
Convalescent Homes
Hotels
Office Bldgs, Motels, Municipal
Auto Repair, Service stations
Car Wash
HCF = hundred cubice feet = 748 gallons
Sewer Treatment Charges
13.25 13.25 14.50 14.50 14.50 14.50 15.25 15.25 16.00 18.50
-
2003
2004
2005 2006
2007
2008
2009
2010
2011
2012
0.75
0.75
0.83
Water Consumption
Rates
0.83
0.87
0.87
0.95
1.25
Charge per HCF
0.88
0.88
0.96 1.01
1.08
1.20
1.35
1.35
1.49
1.62
1.70
1.70
1.84
Monthly Meter Charges
1.84
1.84
1.93
1.93
2.00
Meter Size
0.90
0.90
1.15
1.15
1.15
1.15
1.21
1.21
1.30
5/8"
zoo
7.00
7.50 7.50
7.50
8.40
10.45
10.45
11.54
12.58
3/4"
7.00
7.00
7.50 7.50
7.50
8.40
10.45
10.45
11.54
12.58
1"
13.00
13.00
14.00 14.00
14.00
15.70
14.63
14.63
17.56
19.14
11/2"
27.50
27.50
29.50 29.50
29.50
33.00
18.81
18.81
32.49
35.41
2"
39.50
39.50
42.50 42.50
42.50
47.60
30.39
30.39
74.47
81.17
3"
69.50
69.50
74.50 74.50
74.50
83.50
114.94
114.94
137.40
149.77
4"
115.50
115.50
124.00 124.00
124.00
139.00
146.29
146.29
227.30
247.76
6"
225.00
225.00
241.00 241.00
241.00
270.00
219.44
219.44
452.06
492.74
8"
338.00
338.00
362.00 362.00
362.00
405.00
303.04
303.04
721.76
786.72
Sewer Maintenance Charges
Residential (1 to 3 units)
Flat monthly charge 4.85 5.85 6.40 7.00 7.75 9.75 10.84 10.84 12.93 14.09
Commercial
Flat monthly charge - - - - - - - - 3.28 3.58
plus,
Charge per HCF 0.24 0.29 0.31 0.34 0.37 0.49 0.55 0.55 0.46 0.50
Residential (1 to 3 units)
Flat monthly charge
Commercial
Flat monthly charge
plus,
Charge per HCF:
Multi -family ( 4 plus units)
Retail
Restaurants/ Lounges
Laundromats
Dry Cleaners
Schools / Churches
Convalescent Homes
Hotels
Office Bldgs, Motels, Municipal
Auto Repair, Service stations
Car Wash
HCF = hundred cubice feet = 748 gallons
Sewer Treatment Charges
13.25 13.25 14.50 14.50 14.50 14.50 15.25 15.25 16.00 18.50
-
-
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.40
0.75
0.75
0.83
0.83
0.83
0.83
0.87
0.87
0.95
1.25
1.10
1.10
1.70
1.70
1.70
1.70
1.79
1.79
1.90
2.10
1.70
1.70
1.84
1.84
1.84
1.84
1.93
1.93
2.00
2.70
0.90
0.90
1.15
1.15
1.15
1.15
1.21
1.21
1.30
1.50
1.10
1.10
1.70
1.70
1.70
1.70
1.79
1.79
1.90
2.10
0.50
0.50
0.62
0.62
0.62
0.62
0.65
0.65
0.70
1.10
0.80
0.80
0.84
0.84
0.84
0.84
0.88
0.88
0.95
1.50
1.70
1.70
1.84
1.84
1.84
1.84
1.93
1.93
2.00
1.35
0.95
0.95
1.32
1.32
1.32
1.32
1.39
1.39
1.50
2.70
1.20
1.20
1.17
1.17
1.17
1.17
1.23
1.23
1.30
1.30
1.20
1.20
1.17
1.17
1.17
1.17
1.23
1.23
1.30
1.30
58
Year Ended
-
June 30
2003
17,353
2004
17,753
2005
18,203
2006
18,243
2007
18,454
2008
18,367
2009
18,403
2010
18,562
2011
18,564
2012
18,584
25,000
EAST VALLEY WATER DISTRICT
ACTIVE SERVICES BY TYPE
Last 10 Fiscal Years
20,000 _ o w wsa enwr oe��i ern• seen anew
......_" :rte.
15,000
10,000
5,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
59
Total
■
Service
538
11.323
235
1,275
20,724
534
1,.327
252
1,289
21,155
537
1,.322
260
1,289
21,611
534
1,.315
267
1,295
21,654
532
1,.316
272
1,295
21,869
516
1,309
289
1,301
21,782
508
1,293
306
1,306
21,816
496
1,277
310
1,324
21,969
502
1,273
310
1,318
21,967
497
1,268
313
1,321
21,983
20,000 _ o w wsa enwr oe��i ern• seen anew
......_" :rte.
15,000
10,000
5,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
59
EAST VALLEY WATER DISTRICT
Principal Customers
Year Ended June 30, 2012
Customer
Patton State Hospital
San Bernardino County USD
San Manuel Indian Bingo & Casino
San Manuel Mission Indians
Stubblefield Construction Co.
City of San Bernardino
Village Lakes HOA
East Highland Ranch
Valencia LEA Mobile Home Park
Safety Investment
Total - Top 10
Total - District
Water Percentage
Consumed (AF) of Total
1,206
6.12%
534
2.71%
363
1.84°%
272
1.38%
209
1.06%
166
0.84%
160
0.81%
132
0.67%
111
0.56%
94
0.48%
3,247
16.47%
19,708
100.00%
EAST VALLEY WATER DISTRICT
Ratio of Outstanding Debt
Last Ten Fiscal Years
As a Share of Personal
Fiscal Year
Outstanding Debt
Per Capita
Income
i 2003
$ 15,415,000
$ 259
1.34%
2004
13,890,000
226
1.13%
2005
22,443,226
359
1.73%
2006
26,764,017
426
1.96%
2007
24,823,814
380
1.67%
2008
23,049,105
373
1.57%
2009
21,183,730
339
1.47%
2010
19,221,480
302
1.35%
2011
33,545,000
518
2.22%
2012
35,950,760
546
2.29%
$40,000,000
$35,000,000
$30,000,000
$25,000,000
N
$20,000,000
c
$15,000,000
$10,000,000
$5,000,000
2003 2004 2005 2006 2007
2008 2009
2010 2011. 2012
L-1
EAST VALLEY WATER DISTRICT
Debt Service Coverage
Ten Years Ended June 30, 2012
Yr Ended
June 30
Net Revenue
Debt Service
Coverage
Net Revenue Debt Service Coverage
2003
3,662,232
2,109,345
1.74
N/A
2004
4,245,568
2,200,209
1.93
N/A
2005
3,928,685
2,415,150
1.63
N/A
2006
4,003,111
2,670,512
1.50
N/A
2007
5,323,247
3,146,640
1.69
N/A
2008
5,957,250
2,894,801
2.06
N/A
2009
4,472,820
2,900,829
1.54
N/A
2010
3,570,437
2,807,749
1.27
N/A
2011
5,781,923
2,176,144
2.66
N/A
2012
6,861,951
2,028,319
3.38
1,174,164 111,650 10.52
62
Yr Ended
June 30
District
Population
EAST VALLEY WATER DISTRICT
Demographics and Economics
Last Ten Years
Unemployment
Rate
2003
59,433
6.2%
2004
61,389
6.1%
2005
62,496
5.4%
2006
62,833
4.9%
2007
65,378
5.0%
2008
61,855
6.3%
2009
62,455
10.3%
2010
63,567
14.0%
2011.
64,698
13.894,
2012
65,850
12.6%
Sources: Bureau of Labor Statistics
US Census Bureau
63
Personal
Income
Per Capita
19,T45
19,945
20,723
21,710
22,732
23,801
23,131
22,479
23,356 (estimated)
23,870 (estimated)
EAST VALLEY WATER DISTRICT
Full Time Employees
Ten Years Ended June 30, 2012
Year Ended
District
Engineering &
June 30
Administration
Maintenance
Operations
Total
2003
18
36
10
64
2004
18
36
10
64
2005
19
36
10
65
2006
19
37
10
66
2007
19
37
10
66
2008
20
37
10
67
2009
20
38
10
68
2010
20
38
10
68
2011
21
35
10
66
2012
21
31
11
63
80
70
M
50
'1 Operations
40 M Engineering & Maintenance
A District Administration
30
20
10
n
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
64