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HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 09/14/2022BOARD OF DIRECTORS SEPTEMBER 14, 2022 East Valley Water District was formed in 1954 and provides water and wastewater services to 104,000 residents within the cities of San Bernardino and Highland, and portions of San Bernardino County. EVWD operates under the direction of a 5­member elected Board. GOVERNING BOARD EXECUTIVE MANAGEMENT Phillip R. Goodrich Chairman of the Board Brian W. Tompkins Interim General Manager/CEO James Morales, Jr. Vice­Chairman Brian W. Tompkins Chief Financial Officer Chris Carrillo Governing Board Member Jeff Noelte Director of Engineering & Operations Ronald L. Coats Governing Board Member Kelly Malloy Director of Strategic Services David E. Smith Governing Board Member Kerrie Bryan Director of Administrative Services Justine Hendricksen District Clerk Patrick Milroy  Operations Manager Rocky Welborn  Water Reclamation Manager Board of Directors Regular Meeting September 14, 2022 ­ 5:30 PM 31111 Greenspot Road, Highland, CA 92346 www.eastvalley.org PLEASE NOTE: Materials related to an item on this agenda submitted to the Board after distribution of the agenda packet are available for public inspection in the District’s office located at 31111 Greenspot Rd., Highland, during normal business hours. Also, such documents are available on the District’s website at eastvalley.org and are subject to staff’s ability to post the documents before the meeting. Pursuant to Government Code Section 54954.2(a), any request for a disability­related 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 Clerk at (909) 885­4900 at least 72 hours prior to said meeting. In order to comply with legal requirements for posting of agenda, only those items filed with the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesday meeting not requiring departmental investigation, will be considered by the Board of Directors. CALL TO ORDER PLEDGE OF ALLEGIANCE PRESENTATIONS AND CEREMONIAL ITEMS Introduction of Newly Hired Employee Nikki Botello, Customer Service Representative I ROLL CALL OF BOARD MEMBERS PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these 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 Consent Calendar. a.Financial Statements for May 2022 b.July 2022 Disbursements: Accounts payable disbursements for the period include check numbers 259690 through 259848, bank drafts, and ACH payments in the amount $5,827,964.34 and $690,389.62 c.Investment Transaction Report for Month Ended July 31, 2022 d.Investment Transaction Report for Month Ended August 31, 2022 e.Approval of Directors' Fees and Expenses for August 2022 f.Consider Adoption of Resolution 2022.17 ­ Amending the Conflict of Interest Code 3.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of City of Highland Del Rosa Signal Relocation Reimbursement Agreement Addendum b.Consider the Community Facilities District (CFD) Petition and Adoption of Resolutions 2022.14, 2022.15, and 2022.16 to Facilitate Establishment of CFD No. 2022­1 for Palm & Highland 4.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSSEPTEMBER 14, 2022East Valley Water District was formed in 1954 and provides water and wastewater services to104,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTPhillip R. GoodrichChairman of the Board Brian W. TompkinsInterim General Manager/CEOJames Morales, Jr.Vice­Chairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsRonald L. CoatsGoverning Board Member Kelly MalloyDirector of Strategic ServicesDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesJustine HendricksenDistrict ClerkPatrick Milroy  Operations Manager Rocky Welborn  Water Reclamation Manager Board of Directors Regular Meeting September 14, 2022 ­ 5:30 PM 31111 Greenspot Road, Highland, CA 92346 www.eastvalley.org PLEASE NOTE: Materials related to an item on this agenda submitted to the Board after distribution of the agenda packet are available for public inspection in the District’s office located at 31111 Greenspot Rd., Highland, during normal business hours. Also, such documents are available on the District’s website at eastvalley.org and are subject to staff’s ability to post the documents before the meeting. Pursuant to Government Code Section 54954.2(a), any request for a disability­related 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 Clerk at (909) 885­4900 at least 72 hours prior to said meeting. In order to comply with legal requirements for posting of agenda, only those items filed with the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesday meeting not requiring departmental investigation, will be considered by the Board of Directors. CALL TO ORDER PLEDGE OF ALLEGIANCE PRESENTATIONS AND CEREMONIAL ITEMS Introduction of Newly Hired Employee Nikki Botello, Customer Service Representative I ROLL CALL OF BOARD MEMBERS PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these 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 Consent Calendar. a.Financial Statements for May 2022 b.July 2022 Disbursements: Accounts payable disbursements for the period include check numbers 259690 through 259848, bank drafts, and ACH payments in the amount $5,827,964.34 and $690,389.62 c.Investment Transaction Report for Month Ended July 31, 2022 d.Investment Transaction Report for Month Ended August 31, 2022 e.Approval of Directors' Fees and Expenses for August 2022 f.Consider Adoption of Resolution 2022.17 ­ Amending the Conflict of Interest Code 3.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of City of Highland Del Rosa Signal Relocation Reimbursement Agreement Addendum b.Consider the Community Facilities District (CFD) Petition and Adoption of Resolutions 2022.14, 2022.15, and 2022.16 to Facilitate Establishment of CFD No. 2022­1 for Palm & Highland 4.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSSEPTEMBER 14, 2022East Valley Water District was formed in 1954 and provides water and wastewater services to104,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTPhillip R. GoodrichChairman of the Board Brian W. TompkinsInterim General Manager/CEOJames Morales, Jr.Vice­Chairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsRonald L. CoatsGoverning Board Member Kelly MalloyDirector of Strategic ServicesDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesJustine HendricksenDistrict ClerkPatrick Milroy Operations ManagerRocky Welborn Water Reclamation ManagerBoard of Directors Regular MeetingSeptember 14, 2022 ­ 5:30 PM31111 Greenspot Road, Highland, CA 92346www.eastvalley.orgPLEASE NOTE:Materials related to an item on this agenda submitted to the Board after distribution of theagenda packet are available for public inspection in the District’s office located at 31111Greenspot Rd., Highland, during normal business hours. Also, such documents are availableon the District’s website at eastvalley.org and are subject to staff’s ability to post thedocuments before the meeting.Pursuant to Government Code Section 54954.2(a), any request for a disability­relatedmodification or accommodation, including auxiliary aids or services, that is sought in orderto participate in the above agendized public meeting should be directed to the District Clerkat (909) 885­4900 at least 72 hours prior to said meeting. In order to comply with legal requirements for posting of agenda, only those items filed with the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesday meeting not requiring departmental investigation, will be considered by the Board of Directors. CALL TO ORDER PLEDGE OF ALLEGIANCE PRESENTATIONS AND CEREMONIAL ITEMS Introduction of Newly Hired Employee Nikki Botello, Customer Service Representative I ROLL CALL OF BOARD MEMBERS PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these 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 Consent Calendar. a.Financial Statements for May 2022 b.July 2022 Disbursements: Accounts payable disbursements for the period include check numbers 259690 through 259848, bank drafts, and ACH payments in the amount $5,827,964.34 and $690,389.62 c.Investment Transaction Report for Month Ended July 31, 2022 d.Investment Transaction Report for Month Ended August 31, 2022 e.Approval of Directors' Fees and Expenses for August 2022 f.Consider Adoption of Resolution 2022.17 ­ Amending the Conflict of Interest Code 3.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of City of Highland Del Rosa Signal Relocation Reimbursement Agreement Addendum b.Consider the Community Facilities District (CFD) Petition and Adoption of Resolutions 2022.14, 2022.15, and 2022.16 to Facilitate Establishment of CFD No. 2022­1 for Palm & Highland 4.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSSEPTEMBER 14, 2022East Valley Water District was formed in 1954 and provides water and wastewater services to104,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTPhillip R. GoodrichChairman of the Board Brian W. TompkinsInterim General Manager/CEOJames Morales, Jr.Vice­Chairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsRonald L. CoatsGoverning Board Member Kelly MalloyDirector of Strategic ServicesDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesJustine HendricksenDistrict ClerkPatrick Milroy Operations ManagerRocky Welborn Water Reclamation ManagerBoard of Directors Regular MeetingSeptember 14, 2022 ­ 5:30 PM31111 Greenspot Road, Highland, CA 92346www.eastvalley.orgPLEASE NOTE:Materials related to an item on this agenda submitted to the Board after distribution of theagenda packet are available for public inspection in the District’s office located at 31111Greenspot Rd., Highland, during normal business hours. Also, such documents are availableon the District’s website at eastvalley.org and are subject to staff’s ability to post thedocuments before the meeting.Pursuant to Government Code Section 54954.2(a), any request for a disability­relatedmodification or accommodation, including auxiliary aids or services, that is sought in orderto participate in the above agendized public meeting should be directed to the District Clerkat (909) 885­4900 at least 72 hours prior to said meeting.In order to comply with legal requirements for posting of agenda, only those items filedwith the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesdaymeeting not requiring departmental investigation, will be considered by the Board ofDirectors.CALL TO ORDERPLEDGE OF ALLEGIANCEPRESENTATIONS AND CEREMONIAL ITEMSIntroduction of Newly Hired EmployeeNikki Botello, Customer Service Representative IROLL CALL OF BOARD MEMBERSPUBLIC COMMENTSAny person wishing to speak to the Board of Directors is asked to complete a SpeakerCard and submit it to the District Clerk prior to the start of the meeting. Each speaker islimited to three (3) minutes, unless waived by the Chairman of the Board. Under the Stateof California Brown Act, the Board of Directors is prohibited from discussing or takingaction on any item not listed on the posted agenda. The matter will automatically bereferred to staff for an appropriate response or action and may appear on the agenda at afuture meeting.1.AGENDAThis agenda contains a brief general description of each item to be considered.Except as otherwise provided by law, no action shall be taken on any item notappearing on the following agenda unless the Board of Directors makes adetermination that an emergency exists or that a need to take immediate action onthe item came to the attention of the District subsequent to the posting of theagenda.a.Approval of Agenda2.APPROVAL OF CONSENT CALENDARAll matters listed under the Consent Calendar are considered by the Board ofDirectors to be routine and will be enacted in one motion. There will be nodiscussion of these items prior to the time the board considers the motion unlessmembers of the board, the administrative staff, or the public request specific itemsto be discussed and/or removed from the Consent Calendar.a.Financial Statements for May 2022 b.July 2022 Disbursements: Accounts payable disbursements for the period include check numbers 259690 through 259848, bank drafts, and ACH payments in the amount $5,827,964.34 and $690,389.62 c.Investment Transaction Report for Month Ended July 31, 2022 d.Investment Transaction Report for Month Ended August 31, 2022 e.Approval of Directors' Fees and Expenses for August 2022 f.Consider Adoption of Resolution 2022.17 ­ Amending the Conflict of Interest Code 3.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of City of Highland Del Rosa Signal Relocation Reimbursement Agreement Addendum b.Consider the Community Facilities District (CFD) Petition and Adoption of Resolutions 2022.14, 2022.15, and 2022.16 to Facilitate Establishment of CFD No. 2022­1 for Palm & Highland 4.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN Agenda Item #2a September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #2a Consent Item 5 2 8 Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: Financial Statements for May 2022 RECOMMENDATION Staff recommends that the Board of Directors (Board) accept and file the attached financial statements as of, and for the period ended, May 31, 2022. BACKGROUND / ANALYSIS Included herewith for the Board’s review is a summary of East Valley Water District’s financial results, as of May 31, 2022. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO ATTACHMENTS 1. May 2022 Financial Statement Monthly Review 2. May 2022 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING MAY 31, 2022 page | 1 The following is a highlight summary of the District’s financial results as of May 31, 2022. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at May 31, 2022 are $372.38 million. CLASSIFICATION WATER WASTEWATER DISTRICT TOTAL Cash and Investments $ 27.20 $ 5.75 $ 32.95 Utility Plant, Net 104.41 18.25 122.66 Other Assets 37.76 179.01 216.77 Current Liabilities 11.54 17.28 28.82 Long Term Liabilities 47.64 144.67 192.31 Beginning Net Position 100.85 38.28 139.13 Change in Equity 9.34 2.77 12.11 TOTAL NET POSITION $ 110.19 $ 41.05 $ 151.24 Cash and Investments are $32.95 million for the month of May, an increase of $5.92 million from the prior month. In May, the District received claim 25 for $1.7 million. The District’s Due from Other Governments includes pending reimbursement for construction costs on the Recycled Pipeline and Weaver Basins bringing the ending balance to $2.21 million. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING MAY 31, 2022 page | 2 $0 $5 $10 $15 $20 $25 $30 $35 Mi l l i o n s CASH & INVESTMENTS Restricted Unrestricted Comparing current assets to current liabilities, the District has a current ratio at May 31, 2022 of 1.45 to 1, with 2 to 1 being an indication of sound financial condition. Statement of Revenues & Expenses Operating results are presented in three ways in the attached financial statements for the period ending May 31, 2022. First is a one-page summary with monthly and year- to-date totals for revenue and expenses, presented by Expense Category. Second is a one-page summary with monthly and year-to-date totals for Revenues and Expense by Program. Third is a Budget-to-Actual presentation of program expense detail. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING MAY 31, 2022 page | 3 Total Revenues & Expenses through May 31, 2022 are summarized below (in millions): Column1 WATER WASTEWATER DISTRICT TOTAL Revenue $ 27.39 $ 13.68 $ 41.07 Expense 18.05 10.92 28.97 Water Sales for the month ending May 31, 2022 were $1.41M; $106K over staff projections for the month and $1.33M over projections year-to-date. $0 $5 $10 $15 $20 $25 $30 $35 Mi l l i o n s CASH & INVESTMENTS Restricted Unrestricted FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING MAY 31, 2022 page | 4 Water Sales by Customer Class The table below shows the District’s water sales for the month of May 2022 by customer class. The following icons are to compliment the graph below: positive change, no change, negative change when comparing actuals versus projections. CUSTOMER CLASS ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential 788,356$ 717,000$ 71,356$ 10% Multi-Family 283,166 261,000 22,166 8% Commercial 178,972 126,000 52,972 42% Irrigation 162,897 203,000 (40,103) -20% TOTAL $ 1,413,391 $ 1,307,000 $ 106,391 8% The following table displays customer class by tier for the month of May 2022: CUSTOMER CLASS TIER ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential Tier 1 328,412$ 345,000$ (16,588)$ -5% Residential Tier 2 389,100 286,000 103,100 36% Residential Tier 3 70,844 86,000 (15,156) -18% Multi-Family Tier 1 137,614 151,000 (13,386) -9% Multi-Family Tier 2 77,005 71,000 6,005 8% Multi-Family Tier 3 68,547 39,000 29,547 76% Commercial Tier 1 91,211 79,000 12,211 15% Commercial Tier 2 10,556 10,000 556 6% Commercial Tier 3 77,205 37,000 40,205 109% Irrigation Tier 2 120,044 127,000 (6,956) -5% Irrigation Tier 3 42,853 76,000 (33,147) -44% TOTAL $ 1,413,391 $ 1,307,000 $ 106,391 8% Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING MAY 31, 2022 page | 5 The chart below is a comparative illustration of Water Revenue year -to-date compared to last year’s Water Revenue year-to-date as of May 2021. As noted in the graph, Water Revenue experienced an increase over last year. Water consumption increased 6.64 million gallons (9K HCF) compared to May of 2021. $- $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 5/31/2021 5/31/2022 Mi l l i o n s COMPARATIVE MONTHLY WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total -$25,616,046 Total -$25,746,981 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING MAY 31, 2022 page | 6 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2020-21 and FY 2021-22. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING MAY 31, 2022 page | 7 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2020-21 and FY 2021-22. WATER WASTEWATER DISTRICT TOTAL Assets: Current Assets: 01 Cash and Cash Equivalents 17,638,687.79$ -$ 17,638,687.79$ 02 Investments 3,673,683.38 1,601,965.25 5,275,648.63 03 Accounts Receivable, Net 6,321,191.16 339,941.15 6,661,132.31 04 -Interest Receivable - 3,377.19 3,377.19 14*05 Other Receivables 698,942.62 - 698,942.62 07 Due from Sewer Fund 7,995,761.50 - 7,995,761.50 06 Due from Other Governments 42,000.01 2,172,042.86 2,214,042.87 08 Inventory 856,199.26 6,721.16 862,920.42 09 Prepaid Expenses 437,698.72 57,456.64 495,155.36 37,664,164.44 4,181,504.25 41,845,668.69 Non-Current Assets: 10 Restricted Cash and Cash Equivalents 5,889,212.21 4,145,559.37 10,034,771.58 11 Capital Assets not being Depreciated 17,948,133.43 175,269,894.28 193,218,027.71 13 Capital Assets, Net 104,412,569.85 18,246,238.98 122,658,808.83 128,249,915.49 197,661,692.63 325,911,608.12 Total Assets:165,914,079.93 201,843,196.88 367,757,276.81 Deferred Outflow Of Resources 24*Deferred Charge on Refunding 644,319.05 302,123.06 946,442.11 25 Deferred Outflows - Pensions 2,812,884.34 857,570.73 3,670,455.07 169,371,283.32 203,002,890.67 372,374,173.99 Current Liabilities: 22 Accounts Payable and Accrued Expenses 7,180,716.65 27,441.76 7,208,158.41 29 Due to Water Fund - 7,995,761.50 7,995,761.50 23 Accrued Payroll and Benefits - - - 15 Customer Service Deposits 1,512,879.86 - 1,512,879.86 16 Construction Advances and Retentions 180,371.52 9,001,971.88 9,182,343.40 17 Accrued Interest Payable 270,191.47 25,124.88 295,316.35 18 Current Portion of Compensated Absences 494,407.20 135,849.80 630,257.00 19 Current Portion of Long-Term Debt 1,900,243.34 96,250.00 1,996,493.34 11,538,810.04 17,282,399.82 28,821,209.86 Non-Current Liabilities: 20 Compensated Absences, less current portion 54,536.09 - 54,536.09 28 Net Pension Liability 9,421,282.28 2,892,011.95 12,313,294.23 21 Long Term Debt, Less Current Portion 37,890,169.37 141,724,432.48 179,614,601.85 27 Other Liabilities 1,173.64 - 1,173.64 Deferred Inflows Of Resources 26 Deferred Inflows - Pensions 273,164.94 57,715.59 330,880.53 47,640,326.32 144,674,160.02 192,314,486.34 59,179,136.36 161,956,559.84 221,135,696.20 31 Equity 100,848,110.54 38,277,468.63 139,125,579.17 100,848,110.54 38,277,468.63 139,125,579.17 Tot Total Revenue 27,392,668.34 13,684,121.16 41,076,789.50 Tot Total Expense 18,048,631.92 10,915,258.96 28,963,890.88 9,344,036.42 2,768,862.20 12,112,898.62 110,192,146.96 41,046,330.83 151,238,477.79 169,371,283.32$ 203,002,890.67$ 372,374,173.99$ Unaudited As of May 31, 2022 Combining Schedule of Net Position Total Equity and Current Surplus (Deficit): Total Assets and Deferred Outflows of Resources: Total Current Assets: Total Non-Current Assets: Total Liabilities, Equity and Current Surplus (Deficit): Total Beginning Equity: Equity: Revenues Over/Under Expenses Total Current Liabilities: Total Non-Current and Deferred Inflows of Resources: Total Liabilities and Deferred Inflows of Resources: Page 1 of 8 AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,413,391.34$ 17,209,306.01$ 17,488,000.00$ -$ -$ -$ 17,488,000.00$ 278,693.99$ 42 Meter Charges 806,582.51 8,538,052.20 9,310,000.00 - - - 9,310,000.00 771,947.80 43 Penalties 31,819.54 235,879.70 134,000.00 12,465.98 97,850.22 100,000.00 234,000.00 (99,729.92) 44 Wastewater System Charges - - - 455,218.26 4,405,092.31 4,874,000.00 4,874,000.00 468,907.69 45 Wastewater Treatment Charges - - - 865,373.14 8,362,696.63 8,616,000.00 8,616,000.00 253,303.37 46 Other Operating Revenue 258,229.84 1,061,237.06 56,000.00 122,407.26 575,796.58 47,000.00 103,000.00 (1,534,033.64) 47 Non Operating Revenue 3,071.97 90,010.09 114,000.00 - 7,548.57 15,000.00 129,000.00 31,441.34 48 Gain or Loss on Disposition - 258,183.28 735,000.00 - 235,136.85 835,000.00 1,570,000.00 1,076,679.87 56 Benefits - - - - - - - - 68 Depreciation - - - - - - - - Revenue Total: 2,513,095.20 27,392,668.34 27,837,000.00 1,455,464.64 13,684,121.16 14,487,000.00 42,324,000.00 1,247,210.50 - - - - - Expense by Category 51 Labor 407,358.72 4,718,374.38 5,421,000.00 112,423.69 1,315,492.56 1,698,000.00 7,119,000.00 1,085,133.06 56 Benefits 141,127.12 2,563,977.67 2,798,650.00 36,701.06 704,612.63 867,350.00 3,666,000.00 397,409.70 63 Contract Services 246,830.57 2,889,373.73 4,524,700.00 801,746.84 8,129,603.58 9,659,300.00 14,184,000.00 2,965,022.69 65 Professional Development 17,991.60 200,324.28 296,050.00 5,574.77 68,864.25 98,450.00 394,500.00 125,311.47 53 Overtime 34,805.23 380,875.72 397,400.00 2,411.09 25,668.87 29,600.00 427,000.00 20,455.41 62 Materials and Supplies 240,270.26 1,479,582.14 1,241,550.00 15,162.20 90,017.22 194,950.00 1,436,500.00 (133,099.36) 64 Utilities 232,273.52 2,609,879.33 2,884,750.00 5,956.36 123,838.46 176,250.00 3,061,000.00 327,282.21 52 Temporary Labor - - - - - - - - 67 Other 11,548.03 722,112.47 892,900.00 2,881.29 184,139.41 174,100.00 1,067,000.00 160,748.12 54 Standby 2,386.00 30,695.81 33,000.00 254.00 2,876.98 2,000.00 35,000.00 1,427.21 61 Water Supply - 495,483.19 568,000.00 - - - 568,000.00 72,516.81 71 -Debt Service - 1,957,953.20 3,082,000.00 - 270,145.00 270,000.00 3,352,000.00 1,123,901.80 81 -Capital Improvement 189,636.45 2,724,602.67 4,592,000.00 29,641.78 679,228.21 1,192,000.00 5,784,000.00 2,380,169.12 82 -Capital Outlay 54,297.01 541,195.40 1,105,000.00 - - 50,000.00 1,155,000.00 613,804.60 83 -Accounting Income Add back (243,933.46) (3,265,798.07) - (29,641.78) (679,228.21) - - 3,945,026.28 Expense Total: 1,334,591.05 18,048,631.92 27,837,000.00 983,111.30 10,915,258.96 14,412,000.00 42,249,000.00 13,085,109.12 Total Surplus (Deficit):1,178,504.15$ 9,344,036.42$ -$ 472,353.34$ 2,768,862.20$ -$ -$ -$ Unaudited Revenue and Expense Budget-to-Actual by Category Month Ended May 31, 2022 WATER WASTEWATER DISTRICT WIDE Page 2 of 8 AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,413,391.34$ 17,209,306.01$ 17,488,000.00$ -$ -$ -$ 17,488,000.00$ 278,693.99$ 42 Meter Charges 806,582.51 8,538,052.20 9,310,000.00 - - - 9,310,000.00 771,947.80 43 Penalties 31,819.54 235,879.70 134,000.00 12,465.98 97,850.22 100,000.00 234,000.00 (99,729.92) 44 Wastewater System Charges - - - 455,218.26 4,405,092.31 4,874,000.00 4,874,000.00 468,907.69 45 Wastewater Treatment Charges - - - 865,373.14 8,362,696.63 8,616,000.00 8,616,000.00 253,303.37 46 Other Operating Revenue 258,229.84 1,061,237.06 56,000.00 122,407.26 575,796.58 47,000.00 103,000.00 (1,534,033.64) 47 Non Operating Revenue 3,071.97 90,010.09 114,000.00 - 7,548.57 15,000.00 129,000.00 31,441.34 Revenue Total: 2,513,095.20 27,392,668.34 27,837,000.00 1,455,464.64 13,684,121.16 14,487,000.00 42,324,000.00 1,247,210.50 - - - - - Progra 1000 - Board of Directors 12,414.58 145,400.28 170,800.00 5,320.52 61,748.18 73,200.00 244,000.00 36,851.54 Progra 2000 - General Administration 50,291.33 791,578.30 913,500.00 19,986.42 316,122.65 391,500.00 1,305,000.00 197,299.05 Progra 2100 - Human Resources 47,425.87 1,096,517.96 1,302,800.00 11,781.51 275,684.27 341,200.00 1,644,000.00 271,797.77 Progra 2200 - Public Affairs 67,727.03 818,639.26 1,340,900.00 39,497.57 393,580.19 503,100.00 1,844,000.00 631,780.55 Progra 2300 - Conservation 141,368.73 433,276.24 414,000.00 - - - 414,000.00 (19,276.24) Progra 3000 - Finance 45,279.81 732,379.50 840,550.00 19,386.68 307,387.58 359,450.00 1,200,000.00 160,232.92 Progra 3200 - Information Technology 65,715.66 581,657.97 845,500.00 34,835.20 323,108.17 319,500.00 1,165,000.00 260,233.86 Progra 3300 - Customer Service 39,229.82 727,079.36 1,028,500.00 24,690.56 381,284.21 386,500.00 1,415,000.00 306,636.43 Progra 3400 - Meter Service 16,455.37 223,669.45 321,000.00 - 107.17 - 321,000.00 97,223.38 Progra 4000 - Engineering 66,941.67 760,299.18 892,000.00 25,223.29 320,541.65 382,000.00 1,274,000.00 193,159.17 Progra 5000 - Water Production 279,389.19 4,078,567.16 4,631,500.00 - - - 4,631,500.00 552,932.84 Progra 5100 - Water Treatment 85,503.24 888,455.53 1,033,000.00 - - - 1,033,000.00 144,544.47 Progra 5200 - Water Quality 37,138.55 407,026.12 521,000.00 - - - 521,000.00 113,973.88 Progra 6000 - Field Maintenance Administration 18,168.57 382,295.34 422,100.00 7,398.57 47,537.76 46,900.00 469,000.00 39,166.90 Progra 6100 - Water Maintenance 259,031.49 2,527,302.27 2,808,000.00 - - - 2,658,000.00 130,697.73 Progra 6200 - Wastewater Maintenance - - - 779,159.64 8,005,889.71 9,780,000.00 9,780,000.00 1,774,110.29 Progra 7000 - Facilities Maintenance 64,923.76 954,730.25 961,800.00 10,845.85 152,426.37 243,200.00 1,205,000.00 97,843.38 Progra 7100 - Fleet Maintenance 37,586.38 541,804.55 561,050.00 4,985.49 59,696.05 73,450.00 634,500.00 32,999.40 Progra 8000 - Capital - 1,957,953.20 8,779,000.00 - 270,145.00 1,512,000.00 10,291,000.00 8,062,901.80 Total Surplus (Deficit):1,178,504.15$ 9,344,036.42$ -$ 472,353.34$ 2,768,862.20$ -$ -$ -$ Revenue and Expense Budget-to-Actual by Program Month Ended May 31, 2022 Unaudited WATER WASTEWATER DISTRICT WIDE Page 3 of 8 AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,413,391.34$ 17,209,306.01$ 17,288,000.00$ -$ -$ -$ 17,288,000.00$ 78,693.99$ 42 Meter Charges 806,582.51 8,538,052.20 9,310,000.00 - - - 9,310,000.00 771,947.80 43 Penalties 31,819.54 235,879.70 134,000.00 12,465.98 97,850.22 100,000.00 234,000.00 (99,729.92) 44 Wastewater System Charges - - - 455,218.26 4,405,092.31 4,874,000.00 4,874,000.00 468,907.69 45 Wastewater Treatment Charges - - - 865,373.14 8,362,696.63 8,616,000.00 8,616,000.00 253,303.37 46 Other Operating Revenue 258,229.84 1,061,237.06 56,000.00 122,407.26 575,796.58 47,000.00 103,000.00 (1,534,033.64) 47 Non Operating Revenue 3,071.97 90,010.09 114,000.00 - 7,548.57 15,000.00 129,000.00 31,441.34 48 Gain or Loss on Disposition - 258,183.28 735,000.00 - 235,136.85 835,000.00 1,570,000.00 1,076,679.87 56 Benefits - - - - - - - - 68 Depreciation - - - - - - - - Revenue Total: 2,513,095.20 27,392,668.34 27,637,000.00 1,455,464.64 13,684,121.16 14,487,000.00 42,124,000.00 1,047,210.50 Program: 1000 - Board of Directors - - - 51 Labor 6,772.50$ 60,987.50$ 73,500.00$ 2,902.50$ 26,137.50$ 31,500.00$ 105,000.00$ 17,875.00$ 56 Benefits 4,339.53 49,788.28 61,600.00 1,859.79 21,337.84 26,400.00 88,000.00 16,873.88 62 Materials and Supplies - 1,133.99 1,400.00 - 486.00 600.00 2,000.00 380.01 63 Contract Services - 6,195.03 13,300.00 - 2,655.01 5,700.00 19,000.00 10,149.96 65 Professional Development 1,302.55 27,295.48 21,000.00 558.23 11,131.83 9,000.00 30,000.00 (8,427.31) Program: 1000 - Board of Directors Total: 12,414.58 145,400.28 170,800.00 5,320.52 61,748.18 73,200.00 244,000.00 36,851.54 Program: 2000 - General Administration - - - 51 Labor 27,873.16 336,595.76 387,100.00 11,945.64 141,896.79 165,900.00 553,000.00 74,507.45 53 Overtime 234.62 2,803.05 2,100.00 100.55 1,184.57 900.00 3,000.00 (987.62) 56 Benefits 10,391.71 223,534.02 237,300.00 2,886.58 77,193.23 101,700.00 339,000.00 38,272.75 62 Materials and Supplies 314.19 2,161.30 3,500.00 134.66 926.29 1,500.00 5,000.00 1,912.41 63 Contract Services 4,851.00 136,707.90 191,300.00 2,079.00 58,589.10 83,700.00 275,000.00 79,703.00 64 Utilities 133.30 1,939.97 2,800.00 57.13 831.41 1,200.00 4,000.00 1,228.62 65 Professional Development 6,493.35 87,836.30 89,400.00 2,782.86 35,501.26 36,600.00 126,000.00 2,662.44 Program: 2000 - General Administration Total: 50,291.33 791,578.30 913,500.00 19,986.42 316,122.65 391,500.00 1,305,000.00 197,299.05 Program: 2100 - Human Resources - - - - 51 Labor 17,121.92 198,665.43 207,200.00 4,280.48 45,869.19 88,800.00 296,000.00 51,465.38 52 Temporary Labor - - - - - - - - 53 Overtime 351.55 797.75 2,100.00 87.88 199.42 900.00 3,000.00 2,002.83 56 Benefits 5,175.89 100,618.13 100,800.00 1,294.01 32,986.51 43,200.00 144,000.00 10,395.36 62 Materials and Supplies 32.10 4,535.51 4,900.00 8.03 1,127.62 2,100.00 7,000.00 1,336.87 63 Contract Services 10,374.27 80,565.63 87,200.00 2,518.58 17,705.95 28,800.00 116,000.00 17,728.42 64 Utilities 72.32 511.87 700.00 18.08 167.74 300.00 1,000.00 320.39 65 Professional Development 2,772.65 16,038.05 39,200.00 693.16 3,931.37 16,800.00 56,000.00 36,030.58 67 Other 11,525.17 694,785.59 860,700.00 2,881.29 173,696.47 160,300.00 1,021,000.00 152,517.94 Program: 2100 - Human Resources Total: 47,425.87 1,096,517.96 1,302,800.00 11,781.51 275,684.27 341,200.00 1,644,000.00 271,797.77 Month Ended May 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDE Page 4 of 8 AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended May 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDE Program: 2200 - Public Affairs - - - - 51 Labor 28,085.69 331,173.20 398,400.00 12,036.72 132,558.93 170,600.00 569,000.00 105,267.87 52 Temporary Labor - - - - - - - - 53 Overtime 720.53 3,170.20 11,900.00 308.79 1,358.66 5,100.00 17,000.00 12,471.14 56 Benefits 7,661.24 119,694.21 185,500.00 3,283.20 71,116.45 79,500.00 265,000.00 74,189.34 62 Materials and Supplies 7,899.35 28,808.40 105,700.00 4,665.43 21,580.20 45,300.00 151,000.00 100,611.40 63 Contract Services 21,369.45 314,768.06 583,400.00 17,674.90 155,155.41 178,600.00 762,000.00 292,076.53 64 Utilities 172.79 6,508.15 29,400.00 749.40 5,588.95 12,600.00 42,000.00 29,902.90 65 Professional Development 1,817.98 14,517.04 26,600.00 779.13 6,221.59 11,400.00 38,000.00 17,261.37 Program: 2200 - Public Affairs Total: 67,727.03 818,639.26 1,340,900.00 39,497.57 393,580.19 503,100.00 1,844,000.00 631,780.55 Program: 2300 - Conservation - - - - 51 Labor 10,298.40 118,014.39 111,000.00 - - - 111,000.00 (7,014.39) 52 Temporary Labor - - - - - - - - 53 Overtime 1,055.75 1,529.02 7,000.00 - - - 7,000.00 5,470.98 56 Benefits 3,142.97 34,395.37 40,000.00 - - - 40,000.00 5,604.63 62 Materials and Supplies 103,078.28 180,943.09 100,000.00 - - - 100,000.00 (80,943.09) 63 Contract Services 18,178.74 74,537.67 89,000.00 - - - 89,000.00 14,462.33 64 Utilities 5,614.59 11,565.94 26,000.00 - - - 26,000.00 14,434.06 65 Professional Development - 12,290.76 41,000.00 - - - 41,000.00 28,709.24 Program: 2300 - Conservation Total: 141,368.73 433,276.24 414,000.00 - - - 414,000.00 (19,276.24) Program: 3000 - Finance - - - - 51 Labor 31,432.81 413,963.57 476,000.00 13,471.19 172,831.30 204,000.00 680,000.00 93,205.13 52 Temporary Labor - - - - - - - - 53 Overtime 2,870.97 16,450.29 9,100.00 1,230.40 6,966.37 3,900.00 13,000.00 (10,416.66) 56 Benefits 9,512.60 233,837.06 263,050.00 4,076.69 99,073.97 111,950.00 375,000.00 42,088.97 62 Materials and Supplies 93.75 3,417.92 7,700.00 40.18 1,464.82 3,300.00 11,000.00 6,117.26 63 Contract Services 43.79 52,113.86 67,200.00 - 21,652.49 28,800.00 96,000.00 22,233.65 64 Utilities 86.00 1,403.49 2,800.00 36.85 601.50 1,200.00 4,000.00 1,995.01 65 Professional Development 1,239.89 11,193.31 14,000.00 531.37 4,797.13 6,000.00 20,000.00 4,009.56 67 Other - - 700.00 - - 300.00 1,000.00 1,000.00 Program: 3000 - Finance Total: 45,279.81 732,379.50 840,550.00 19,386.68 307,387.58 359,450.00 1,200,000.00 160,232.92 Program: 3200 - Information Technology - - - - 51 Labor 14,657.91 167,032.25 256,200.00 11,492.49 129,566.41 109,800.00 366,000.00 69,401.34 52 Temporary Labor - - - - - - - - 53 Overtime - - - - - - - - 56 Benefits 4,780.13 62,678.84 88,900.00 3,509.46 42,707.33 38,100.00 127,000.00 21,613.83 62 Materials and Supplies 6,811.33 40,040.62 32,200.00 2,919.12 17,160.24 13,800.00 46,000.00 (11,200.86) 63 Contract Services 38,488.41 302,339.10 454,900.00 16,495.04 129,573.98 152,100.00 607,000.00 175,086.92 64 Utilities 872.56 7,545.01 4,900.00 373.96 3,233.58 2,100.00 7,000.00 (3,778.59) 65 Professional Development 105.32 2,022.15 8,400.00 45.13 866.63 3,600.00 12,000.00 9,111.22 Program: 3200 - Information Technology Total: 65,715.66 581,657.97 845,500.00 34,835.20 323,108.17 319,500.00 1,165,000.00 260,233.86 Page 5 of 8 AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended May 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDE Program: 3300 - Customer Service - - - - 51 Labor 17,099.35 209,101.18 301,000.00 12,744.67 142,307.86 129,000.00 430,000.00 78,590.96 52 Temporary Labor - - - - - - - - 53 Overtime 705.43 11,000.07 4,900.00 559.89 7,847.14 2,100.00 7,000.00 (11,847.21) 56 Benefits 7,407.21 164,138.80 177,100.00 5,388.15 87,379.18 75,900.00 253,000.00 1,482.02 62 Materials and Supplies 44.04 1,588.89 6,300.00 18.87 680.96 2,700.00 9,000.00 6,730.15 63 Contract Services 13,499.00 231,790.76 379,400.00 5,785.30 97,627.34 112,600.00 492,000.00 162,581.90 64 Utilities 451.93 72,062.01 115,100.00 193.68 30,883.71 45,900.00 161,000.00 58,054.28 65 Professional Development - 10,070.77 13,200.00 - 4,115.08 4,800.00 18,000.00 3,814.15 67 Other 22.86 27,326.88 31,500.00 - 10,442.94 13,500.00 45,000.00 7,230.18 Program: 3300 - Customer Service Total: 39,229.82 727,079.36 1,028,500.00 24,690.56 381,284.21 386,500.00 1,415,000.00 306,636.43 Program: 3400 - Meter Service - - - - 51 Labor 11,260.26 131,305.74 204,000.00 - - - 204,000.00 72,694.26 53 Overtime 39.97 586.24 6,000.00 - - - 6,000.00 5,413.76 56 Benefits 4,959.57 74,212.75 96,000.00 - 15.93 - 96,000.00 21,771.32 62 Materials and Supplies - 10,878.96 5,000.00 - 61.42 - 5,000.00 (5,940.38) 63 Contract Services 84.75 4,827.06 8,000.00 - 29.82 - 8,000.00 3,143.12 64 Utilities 110.82 1,858.70 2,000.00 - - - 2,000.00 141.30 65 Professional Development - - - - - - - - Program: 3400 - Meter Service Total: 16,455.37 223,669.45 321,000.00 - 107.17 - 321,000.00 97,223.38 Program: 4000 - Engineering - - - - 51 Labor 43,844.07 432,783.87 466,200.00 19,760.63 186,246.40 199,800.00 666,000.00 46,969.73 52 Temporary Labor - - - - - - - - 53 Overtime - - 2,100.00 - 2,438.18 900.00 3,000.00 561.82 56 Benefits 10,478.64 198,969.65 130,200.00 4,688.39 87,004.33 55,800.00 186,000.00 (99,973.98) 62 Materials and Supplies - 2,126.59 15,400.00 - 472.72 6,600.00 22,000.00 19,400.69 63 Contract Services 11,063.69 67,457.22 120,600.00 438.51 11,978.34 51,400.00 172,000.00 92,564.44 64 Utilities 1,233.61 52,389.26 137,900.00 214.26 30,443.31 59,100.00 197,000.00 114,167.43 65 Professional Development 321.66 6,572.59 19,600.00 121.50 1,958.37 8,400.00 28,000.00 19,469.04 Program: 4000 - Engineering Total: 66,941.67 760,299.18 892,000.00 25,223.29 320,541.65 382,000.00 1,274,000.00 193,159.17 Program: 5000 - Water Production - - - - 51 Labor 56,058.30 647,129.25 732,000.00 - - - 732,000.00 84,870.75 53 Overtime 3,604.93 53,989.64 70,000.00 - - - 70,000.00 16,010.36 54 Standby 1,160.00 13,269.47 15,000.00 - - - 15,000.00 1,730.53 56 Benefits 17,292.12 371,985.49 320,000.00 - - - 320,000.00 (51,985.49) 61 Water Supply - 495,483.19 568,000.00 - - - 568,000.00 72,516.81 62 Materials and Supplies 12,424.72 189,515.65 200,000.00 - - - 200,000.00 10,484.35 63 Contract Services 8,568.09 339,157.48 586,000.00 - - - 586,000.00 246,842.52 64 Utilities 177,493.21 1,961,109.72 2,138,000.00 - - - 2,138,000.00 176,890.28 65 Professional Development 2,787.82 6,927.27 2,500.00 - - - 2,500.00 (4,427.27) Program: 5000 - Water Production Total: 279,389.19 4,078,567.16 4,631,500.00 - - - 4,631,500.00 552,932.84 Page 6 of 8 AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended May 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDE Program: 5100 - Water Treatment - - - - 51 Labor 19,851.20 223,390.91 243,000.00 - - - 243,000.00 19,609.09 53 Overtime 3,428.79 36,175.50 39,000.00 - - - 39,000.00 2,824.50 56 Benefits 7,519.67 138,875.75 147,000.00 - - - 147,000.00 8,124.25 62 Materials and Supplies 39,566.36 203,239.11 303,000.00 - - - 303,000.00 99,760.89 63 Contract Services 330.25 118,286.77 149,000.00 - - - 149,000.00 30,713.23 64 Utilities 14,806.97 168,487.49 152,000.00 - - - 152,000.00 (16,487.49) Program: 5100 - Water Treatment Total: 85,503.24 888,455.53 1,033,000.00 - - - 1,033,000.00 144,544.47 Program: 5200 - Water Quality - - - - 51 Labor 16,268.80 176,187.39 216,000.00 - - - 216,000.00 39,812.61 53 Overtime 222.53 2,157.61 12,000.00 - - - 12,000.00 9,842.39 56 Benefits 4,252.14 121,294.26 100,000.00 - - - 100,000.00 (21,294.26) 62 Materials and Supplies 2,375.87 31,757.09 18,000.00 - - - 18,000.00 (13,757.09) 63 Contract Services 13,439.35 74,315.35 167,000.00 - - - 167,000.00 92,684.65 64 Utilities - - 2,000.00 - - - 2,000.00 2,000.00 65 Professional Development 579.86 1,314.42 6,000.00 - - - 6,000.00 4,685.58 Program: 5200 - Water Quality Total: 37,138.55 407,026.12 521,000.00 - - - 521,000.00 113,973.88 Program: 6000 - Field Maintenance Administration - - - - 51 Labor 9,607.85 149,397.20 180,000.00 4,807.24 26,328.00 20,000.00 200,000.00 24,274.80 52 Temporary Labor - - - - - - - - 53 Overtime - - 1,800.00 - - 200.00 2,000.00 2,000.00 54 Standby 1,226.00 17,426.34 18,000.00 254.00 2,876.98 2,000.00 20,000.00 (303.32) 56 Benefits 4,757.70 184,136.85 180,900.00 2,051.01 15,096.52 20,100.00 201,000.00 1,766.63 62 Materials and Supplies - 1,382.79 2,700.00 - 39.07 300.00 3,000.00 1,578.14 63 Contract Services 110.58 2,210.00 900.00 12.27 245.53 100.00 1,000.00 (1,455.53) 64 Utilities 1,895.92 23,496.02 27,000.00 210.66 2,610.67 3,000.00 30,000.00 3,893.31 65 Professional Development 570.52 4,246.14 10,800.00 63.39 340.99 1,200.00 12,000.00 7,412.87 Program: 6000 - Field Maintenance Administration Total: 18,168.57 382,295.34 422,100.00 7,398.57 47,537.76 46,900.00 469,000.00 39,166.90 Program: 6100 - Water Maintenance - - - - 51 Labor 80,254.02 926,735.84 957,000.00 - - - 957,000.00 30,264.16 53 Overtime 21,075.87 243,693.99 219,000.00 - - - 219,000.00 (24,693.99) 56 Benefits 32,899.86 376,137.06 544,000.00 - - - 544,000.00 167,862.94 62 Materials and Supplies 55,829.23 632,844.08 301,000.00 - - - 301,000.00 (331,844.08) 63 Contract Services 68,972.51 342,221.30 637,000.00 - - - 637,000.00 294,778.70 64 Utilities - 5,670.00 - - - - - (5,670.00) Program: 6100 - Water Maintenance Total: 259,031.49 2,527,302.27 2,658,000.00 - - - 2,658,000.00 130,697.73 Program: 6200 - Wastewater Maintenance - - - - 51 Labor - - - 15,386.20 270,804.61 526,000.00 526,000.00 255,195.39 53 Overtime - - - - 3,570.96 12,000.00 12,000.00 8,429.04 56 Benefits - - - 6,186.89 144,470.83 283,000.00 283,000.00 138,529.17 62 Materials and Supplies - - - 3,987.71 13,089.03 86,000.00 86,000.00 72,910.97 Wastewater Treatment - - - 865,373.14 8,362,696.63 7,610,000.00 7,610,000.00 (752,696.63) 63 Contract Services - - - (111,774.30) (788,742.35) 1,263,000.00 1,263,000.00 2,051,742.35 Program: 6200 - Wastewater Maintenance Total: - - - 779,159.64 8,005,889.71 9,780,000.00 9,780,000.00 1,774,110.29 Page 7 of 8 AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended May 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDE Program: 7000 - Facilities Maintenance - - - - 51 Labor 10,940.00 127,034.57 130,500.00 2,936.76 33,448.06 43,500.00 174,000.00 13,517.37 53 Overtime 845.84 9,125.44 9,800.00 211.46 2,281.36 4,200.00 14,000.00 2,593.20 56 Benefits 4,525.66 68,012.47 76,500.00 1,202.48 21,491.64 25,500.00 102,000.00 12,495.89 62 Materials and Supplies 6,425.24 46,488.12 48,000.00 1,572.21 10,168.72 12,000.00 60,000.00 3,343.16 63 Contract Services 31,550.80 545,467.85 574,500.00 2,897.64 50,751.22 120,500.00 695,000.00 98,780.93 64 Utilities 10,636.22 158,601.80 121,750.00 2,025.30 34,285.37 37,250.00 159,000.00 (33,887.17) 65 Professional Development - - 750.00 - - 250.00 1,000.00 1,000.00 Program: 7000 - Facilities Maintenance Total: 64,923.76 954,730.25 961,800.00 10,845.85 152,426.37 243,200.00 1,205,000.00 97,843.38 - - Program: 7100 - Fleet Maintenance - - - - 51 Labor 5,932.48 68,876.33 81,900.00 659.17 7,497.51 9,100.00 91,000.00 14,626.16 53 Overtime - 194.67 2,700.00 - 21.63 300.00 3,000.00 2,783.70 56 Benefits 1,678.93 40,870.93 47,700.00 186.53 4,539.45 5,300.00 53,000.00 7,589.62 62 Materials and Supplies 5,375.80 98,720.03 86,750.00 1,815.99 22,760.13 20,750.00 107,500.00 (13,980.16) 63 Contract Services 5,905.89 196,412.69 216,000.00 246.76 9,685.11 24,000.00 240,000.00 33,902.20 64 Utilities 18,693.28 136,729.90 122,400.00 2,077.04 15,192.22 13,600.00 136,000.00 (15,922.12) 65 Professional Development - - 3,600.00 - - 400.00 4,000.00 4,000.00 Program: 7100 - Fleet Maintenance Total: 37,586.38 541,804.55 561,050.00 4,985.49 59,696.05 73,450.00 634,500.00 32,999.40 - - Program: 8000 - Capital - - - 71 -Debt Service - 1,957,953.20 3,082,000.00 - 270,145.00 270,000.00 3,352,000.00 1,123,901.80 81 -Capital Improvement 189,636.45 2,724,602.67 4,592,000.00 29,641.78 679,228.21 1,192,000.00 5,784,000.00 2,380,169.12 82 -Capital Outlay 54,297.01 541,195.40 1,105,000.00 - - 50,000.00 1,155,000.00 613,804.60 83 -Accounting Income Add back (243,933.46) (3,265,798.07) - (29,641.78) (679,228.21) - - 3,945,026.28 Program: 8000 - Capital Total: - 1,957,953.20 8,779,000.00 - 270,145.00 1,512,000.00 10,291,000.00 8,062,901.80 Total Surplus (Deficit): 1,178,504.15$ 9,344,036.42$ -$ 472,353.34$ 2,768,862.20$ -$ -$ -$ Page 8 of 8 Agenda Item #2b September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #2b Consent Item 5 2 7 Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: July 2022 Disbursements: Accounts payable disbursements for the period include check numbers 259690 through 259848, bank drafts, and ACH payments in the amount $5,827,964.34 and $690,389.62 RECOMMENDATION Staff recommends that the Board of Directors (Board) review and approve the District's expense disbursements for the period July 1, 2022 through July 31, 2022 in the amount of $6,518,353.96. BACKGROUND / ANALYSIS In the continued effort to be fiscally transparent, the payment register for supplies, materials, services, and payroll for July 2022 is attached for review and approval. This process provides the Board and the public an opportunity to review the expenses of the District. Accounts Payable is processed weekly, while payroll is processed bi-weekly. Information to justify each expenditure is available through the Finance Department. Accounts payable disbursements for the period include check numbers 259690 through 259848, bank drafts, and ACH Payments in the amount of $5,827,964.34 and $690,389.62, for payroll. Significant expenses greater than or equal to $50,000 are further explained below: Agenda Item #2b September 14, 20222 Meeting Date: September 14, 2022 Agenda Item #2b Consent Item 5 2 7 Also, in accordance with California Government Code Section 53065.5, staff has attached the 2021-22 Annual Reimbursement Report disclosing all reimbursements to staff for more than $100 during the previous fiscal year. All reimbursements are appropriately described and are in accordance with the District’s reimbursement policies. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. FISCAL IMPACT This item is funded in the current fiscal year budget. Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO ATTACHMENTS 1. July 2022 Payment Register 2. Employees and Directors Paid Over 100 FY 2021-22 PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 7/7/2022 259698 FRANCHISE TAX BOARD 50.00 7/7/2022 259692 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)1,074.13 7/7/2022 259691 AMERICAN FIDELITY ASSURANCE COMPANY 2,702.19 7/7/2022 259690 ACS SUPPORT 26.00 7/7/2022 259704 SOUTH COAST A Q M D 1,241.22 7/7/2022 259694 CAL VALVE-JAQUELYN ROMERO 450.00 7/7/2022 259696 FedEx 53.50 7/7/2022 259699 INLAND WATER WORKS SUPPLY CO 3,590.20 7/7/2022 259701 PIRET HARMON 635.36 7/7/2022 259705 SOUTHERN CALIFORNIA EDISON COMPANY 256,470.03 7/7/2022 259703 SO CAL GAS 122.56 7/7/2022 259695 EVERSOFT, INC 260.45 7/7/2022 259702 SAN BERNARDINO COUNTY, ATC CONTROLLER DIVISION 20,000.00 7/7/2022 259707 US AIR CONDITIONING DISTRIBUTORS, LLC 555.65 7/7/2022 259697 FLEET MANAGEMENT DEPARTMENT 1,293.99 7/7/2022 259700 K & L HARDWARE 65.17 7/7/2022 259693 BURRTEC WASTE/ 5455 Industrial pkwy 454.01 7/7/2022 259706 UPS, UNITED PARCEL SERVICE, INC.26.19 7/7/2022 259708 RST INVESTMENT LLC 93.27 7/7/2022 259714 EDIBERTO VIZCARRA 215.82 7/7/2022 259712 CARLOS RIVERA 61.60 7/7/2022 259709 ROSA A SANCHEZ 115.41 7/7/2022 259711 LONG BEACH GROUP INC 65.11 7/7/2022 259715 MICHAEL MANOE 100.00 7/7/2022 259713 SARA LORENZO 100.00 7/7/2022 259716 MICHELLE ROGERS 1,900.08 7/13/2022 259723 EYE MED VISION CARE 1,466.92 7/13/2022 259728 SERGIO D. FIERRO 3,000.00 7/13/2022 259722 EXPERIAN 355.12 7/13/2022 259720 CHEM-TECH INTERNATIONAL INC 6,686.24 7/13/2022 259721 CULLIGAN OF ONTARIO 148.10 7/13/2022 259718 APPLEONE EMPLOYMENT SERVICE 1,303.67 7/13/2022 259726 LOGICALIS, INC 15,653.37 7/13/2022 259724 FIRST CHOICE SERVICES 1,078.18 7/13/2022 259729 UNIFIRST CORPORATION 585.94 7/13/2022 259727 PETTY CASH 1,163.48 7/13/2022 259725 K & L HARDWARE 70.00 7/13/2022 259730 V.I.P. DOORS & GATES INC 349.67 7/13/2022 259719 BURRTEC WASTE/ E. 111 MILL ST 311.76 7/13/2022 259717 AG WATER CHEMICAL 8,937.00 7/13/2022 259735 PORTO MANAGEMENT INC 799.16 7/13/2022 259733 CYNTHIA LARSON 60.01 7/13/2022 259734 J/K EXCAVATION & GRADING CO. INC 1,904.00 7/13/2022 259732 TOMINES INVESTMENTS CORP 150.00 PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 Page 1 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 7/13/2022 259731 GREY EAGLE VENTURES LLC 1,887.21 7/22/2022 259744 GEOSCIENCE SUPPORT SERVICES, ICN 58,465.50 7/22/2022 259745 INLAND WATER WORKS SUPPLY CO 223.73 7/22/2022 259743 GENOVEVA L ARELLANO 6,693.83 7/22/2022 259752 TWIN COUSINS, INC.2,130.00 7/22/2022 259737 BOYD GROUP US INC 4,647.21 7/22/2022 259759 VERIZON 1,169.60 7/22/2022 259746 JON'S FLAGS & POLES, INC 1,501.44 7/22/2022 259760 WATER SYSTEMS CONSULTING, INC 12,048.75 7/22/2022 259751 SOUTHERN CALIFORNIA EDISON COMPANY 40,952.72 7/22/2022 259741 FIRST CHOICE SERVICES 575.64 7/22/2022 259736 BALFOUR BEATTY INFRASTRUCTURE, INC 2,507,863.92 7/22/2022 259748 LOWE'S 448.77 7/22/2022 259742 Francisco Xavier Saucedo Jr. 2,622.50 7/22/2022 259740 EUCLID MANAGERS, INSURANCE SERVICES INC.432.00 7/22/2022 259747 K & L HARDWARE 157.85 7/22/2022 259738 BURRTEC WASTE/ E. 111 MILL ST 1,481.45 7/22/2022 259750 MILLENNIUM RESTAURANT CONCEPTS, LLC 7,978.75 7/22/2022 259753 UNIFIRST CORPORATION 691.80 7/22/2022 259754 US BANCORP SERVICE CENTER 45,141.24 7/22/2022 259749 MATTHEW A STRONG 859.63 7/22/2022 259739 DONEGAN TREE SERVICE 350.00 7/27/2022 259770 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)1,074.13 7/27/2022 259773 FRANCHISE TAX BOARD 50.00 7/27/2022 259769 ACS SUPPORT 26.00 7/27/2022 259800 UNIFIRST CORPORATION 1,242.66 7/27/2022 259795 METLIFE SMALL BUSINESS CENTER (Dental)10,172.42 7/27/2022 259780 CAL VALVE-JAQUELYN ROMERO 3,288.56 7/27/2022 259799 SOUTHERN CALIFORNIA EMERGENCY MEDICINE/COLTON/REDLANDS 60.00 7/27/2022 259790 HERNANDEZ KROONE & ASSOCIATES, INC 750.00 7/27/2022 259782 COLONIAL LIFE, PREMIUM 1,474.92 7/27/2022 259779 AT&T 961.47 7/27/2022 259792 JESSE MCCONNAHA/MACS SPRING SHOP 1,272.98 7/27/2022 259798 SO CAL GAS 29.58 7/27/2022 259791 INLAND DESERT SECURITY & COMMUNICATIONS, INC 731.00 7/27/2022 259778 APPLEONE EMPLOYMENT SERVICE 3,401.32 7/27/2022 259797 SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT 455.00 7/27/2022 259783 COUNTY OF SAN BERNARDINO, PUBLIC HEALTH 144.00 7/27/2022 259794 KONICA MINOLTA 884.04 7/27/2022 259789 FIRST CHOICE SERVICES 1,585.32 7/27/2022 259801 VALLEY OFFICE EQUIPMENT 13.75 7/27/2022 259796 METROPOLITAN LIFE INS CO 93.30 7/27/2022 259787 EWING IRRIGATION PRODUCTS INC 605.29 7/27/2022 259784 DENTAL HEALTH SERVICES 189.40 7/27/2022 259786 DONEGAN TREE SERVICE 4,500.00 7/27/2022 259777 ALBERT A. WEBB ASSOCIATES 7,384.00 7/27/2022 259785 DIRECTV 258.98 7/27/2022 259788 FAIRVIEW FORD SALES,INC 158.81 7/27/2022 259793 K & L HARDWARE 128.69 7/27/2022 259781 CITY OF HIGHLAND 3,645.00 7/27/2022 259817 DONNA MCLEAN 41.02 PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 Page 2 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 7/27/2022 259809 BAUTULINO SALAZAR 58.18 7/27/2022 259805 TRUNG C NGUYEN 75.00 7/27/2022 259815 GUSTAVO A LEMBO 20.59 7/27/2022 259804 ELITE PREMIER INVESTMENST, LLC 105.70 7/27/2022 259818 BE BUI 112.27 7/27/2022 259811 GREGORIO ROMERO 35.22 7/27/2022 259813 JAY MCCORMICK 70.00 7/27/2022 259806 REYMUNDO CERON 132.89 7/27/2022 259812 JAY MCCORMICK 75.00 7/27/2022 259808 ELITE PREMIER INVESTMENST, LLC 98.08 7/27/2022 259814 KAMAL SHAH 207.19 7/27/2022 259819 OPENDOOR LABS INC 45.09 7/27/2022 259802 BROOKE DVORAK 54.34 7/27/2022 259807 OPENDOOR LABS INC 77.65 7/27/2022 259816 BRISA GOMEZ 150.00 7/27/2022 259803 OSCAR ORTIZ 24.59 7/27/2022 259810 JESUS DAVALOS 116.56 7/28/2022 259847 SEAN LUU 150.00 7/28/2022 259845 PAMELA O'LEARY 60.00 7/28/2022 259829 DONALD LACANLALE 200.00 7/28/2022 259843 MICHELLE FOXFORD 200.00 7/28/2022 259842 MICHAEL MAGANA 100.00 7/28/2022 259826 BARBARA NICHOLSON 100.00 7/28/2022 259839 LISA MEYERING 150.00 7/28/2022 259824 ANDY SAMAAN 150.00 7/28/2022 259846 PATRICIA SLAUGHTER 150.00 7/28/2022 259832 GIL LOPEZ 100.00 7/28/2022 259841 MICHAEL KIM 69.98 7/28/2022 259835 JANY FLORES 150.00 7/28/2022 259827 CAROLE SKELTON 80.10 7/28/2022 259828 CRISTINA VELAZQUEZ 500.00 7/28/2022 259838 KIM VU 200.00 7/28/2022 259830 EMILY ISHIKAWA 180.00 7/28/2022 259837 KELLE VOLKOMMER 150.00 7/28/2022 259833 JAMES WILLIAMS 130.00 7/28/2022 259831 ERIC IBARRA 150.00 7/28/2022 259844 NICHOLAS ORNELAS 100.00 7/28/2022 259840 MARY WATSON 107.98 7/28/2022 259825 ANTON PAUSZ 200.00 7/28/2022 259834 JANIE BLAIR 230.00 7/28/2022 259836 JOSEPH NASH 100.00 7/28/2022 259822 Cal State University, San Bernardino 100.00 7/28/2022 259821 ARLENE BUSTAMANTE 650.00 7/28/2022 259820 Souhir Sayed Darwhich 75.00 7/28/2022 259848 RJ Alcazar - KW&A 5,870.00 BANK DRAFTS 7/1/2022 DFT0004606 CALPERS/ DEFERRED COMPENSATION 25,000.00 7/1/2022 DFT0004607 Federal Payroll Tax 31,826.12 7/1/2022 DFT0004605 CA SDI Tax 4,152.03 7/1/2022 DFT0004609 State Payroll Tax 16,511.92 7/1/2022 DFT0004608 Medicare 10,946.30 PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 Page 3 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 7/5/2022 DFT0004628 CHICAGO TITLE WIRE TRANSFER ONLY 465,732.00 7/5/2022 DFT0004639 MERCHANT BANKCD 527.08 7/5/2022 DFT0004638 GLOBAL PAYMENTS 15,877.07 7/8/2022 DFT0004623 Social Security 39.68 7/8/2022 DFT0004619 CALPERS/ DEFERRED COMPENSATION 21,839.75 7/8/2022 DFT0004621 Federal Payroll Tax 32,413.01 7/8/2022 DFT0004625 State Payroll Tax 12,637.67 7/8/2022 DFT0004618 CA SDI Tax 2,887.15 7/8/2022 DFT0004620 CALPERS/ RETIREMENT 49,393.83 7/8/2022 DFT0004624 STATE DISBURSEMENT UNIT 934.00 7/8/2022 DFT0004622 Medicare 8,089.14 7/12/2022 DFT0004637 FORTE, ACH DIRECT INC, ACH FEES 4,486.59 7/22/2022 DFT0004630 CALPERS/ RETIREMENT 51,877.56 7/22/2022 DFT0004631 STATE DISBURSEMENT UNIT 934.00 7/22/2022 DFT0004629 CALPERS/ DEFERRED COMPENSATION 22,036.18 7/22/2022 DFT0004640 PayNearMe, Inc.583.07 7/22/2022 DFT0004644 CBB 450.00 7/25/2022 DFT0004641 CBB 3,000.00 7/27/2022 DFT0004643 CALPERS/ MEDICAL 104,049.63 7/28/2022 DFT0004635 Social Security 1,125.96 7/28/2022 DFT0004632 CA SDI Tax 3,193.64 7/28/2022 DFT0004634 Medicare 9,327.42 7/28/2022 DFT0004636 State Payroll Tax 14,681.92 7/28/2022 DFT0004633 Federal Payroll Tax 37,584.42 7/28/2022 DFT0004657 CALPERS,GASB & 1959 SURVIVOR BENEFITS 3,661.30 7/29/2022 DFT0004658 PayNearMe, Inc.137.31 ACH PAYMENTS 7/7/2022 10011031 ROUNSVILLE'S AUTO BODY 2,017.43 7/7/2022 10011009 DANIEL DAVIS 671.72 7/7/2022 10011018 GOLDEN STATE LABOR COMPLIANCE, LLC 4,990.00 7/7/2022 10011002 BURGESS MOVING & STORAGE 1,233.30 7/7/2022 10011038 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.106.42 7/7/2022 10011028 QUINN COMPANY 2,544.67 7/7/2022 10011005 CINTAS CORPORATION (FIRST AID)3,042.72 7/7/2022 10011015 FERGUSON ENTERPRISES, INC.51,077.82 7/7/2022 10011003 CALIFORNIA TOOL & WELDING SUPPLY 480.57 7/7/2022 10011035 STAPLES BUSINESS ADVANTAGE 451.72 7/7/2022 10011016 FLEETWASH, INC 237.44 7/7/2022 10011017 GENESIS INDUSTRIAL SUPPLY, INC 403.99 7/7/2022 10011034 SSCI, INC. DBA-SAFETY COMPLIANCE COMPANY 400.00 7/7/2022 10010996 ALLEN WILLIAMS 748.99 7/7/2022 10011013 EXCEL LANDSCAPE, INC 8,420.00 7/7/2022 10010997 AMAZON CAPITAL SERVICES, INC 1,929.76 7/7/2022 10011040 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 241.13 7/7/2022 10011032 SDRMA, SPECIAL DISTRICT RISK MGMT 1,100,710.50 7/7/2022 10011007 CLARK PEST CONTROL 154.00 7/7/2022 10011022 MARTHA T DURAN 850.00 7/7/2022 10011024 MIKE J. ROQUET CONSTRUCTION INC 16,272.60 7/7/2022 10011027 PATTON'S SALES CORP 119.41 7/7/2022 10011001 BARRY'S SECURITY SERVICES, INC 2,209.01 7/7/2022 10011039 TROY ALARM, INC.264.00 PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 Page 4 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 7/7/2022 10011023 MICHAEL HENDERSON 741.83 7/7/2022 10011030 RICHARD BECERRA 741.83 7/7/2022 10011000 B&A BLAIS & ASSOCIATES INC 1,787.50 7/7/2022 10010998 AMERICAN RENTALS, INC 46.55 7/7/2022 10011025 MINUTEMAN PRESS OF RANCHO CUCAMONGA 37,773.57 7/7/2022 10011041 WHITE CAP LP 442.31 7/7/2022 10011014 EZEQUIEL ELECTRIC, INC.1,463.72 7/7/2022 10011008 COMPUTERIZED EMBROIDERY COMPANY, INC 1,141.07 7/7/2022 10011020 KOFF & ASSOCIATES, INC 6,975.00 7/7/2022 10010999 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS 1,791.19 7/7/2022 10011037 STUBBIES PROMOTIONS INC 24,986.03 7/7/2022 10011006 CIVICPLUS -ICON ENTERPRISES, INC 9,507.79 7/7/2022 10011033 SOUTHERN CALIFORNIA EDISON 2,200.00 7/7/2022 10011021 LINCOLN NATIONAL LIFE INS CO.2,132.43 7/7/2022 10011019 JONATHAN PEEL 129.26 7/7/2022 10011042 ZENON ENVIRONMENTAL CORP.22,276.24 7/7/2022 10011029 REBECCA KASTEN 622.85 7/7/2022 10011011 ELISEO OCHOA 606.31 7/7/2022 10011004 CAROL CALES 599.57 7/7/2022 10011010 DAVID HERNANDEZ 477.73 7/7/2022 10011036 STEVE A. FILARSKY, ATTORNEY AT LAW 930.00 7/7/2022 10011012 EVWD EMPLOYEES EVENTS ASSOC 303.50 7/7/2022 10011026 MOBILE OCCUPATIONAL SERVICES, INC 195.00 7/13/2022 10011067 SG CREATIVE, LLC 7,600.00 7/13/2022 10011069 STERICYCLE, INC DBA SHRED-IT 152.80 7/13/2022 10011058 FRONTIER COMMUNICATIONS 571.33 7/13/2022 10011064 ORION SYSTEMS INTEGRATORS LLC 2,000.00 7/13/2022 10011073 VALERO FLEET, WEX BANK 19,163.35 7/13/2022 10011045 ALLISON MECHANICAL, INC 2,611.00 7/13/2022 10011054 CARBON ACTIVATED CORP 4,420.00 7/13/2022 10011056 CLEARFLY COMMUNATIONS 985.06 7/13/2022 10011068 SITEONE LANDSCAPE SUPPLY , LLC 5.73 7/13/2022 10011065 QUINN COMPANY 1,863.67 7/13/2022 10011059 HAAKER EQUIPMENT COMPANY & TOTAL CLEAN 75.43 7/13/2022 10011046 AMAZON CAPITAL SERVICES, INC 14,498.15 7/13/2022 10011052 ASPEN ENVIRONMENTAL GROUP 2,140.00 7/13/2022 10011074 VERIZON WIRELESS 8,260.20 7/13/2022 10011062 JOSE MILLAN 140.00 7/13/2022 10011072 UNDERGROUND SERVICE ALERT 272.35 7/13/2022 10011053 BARRY'S SECURITY SERVICES, INC 5,780.77 7/13/2022 10011061 JC LAW FIRM 4,024.00 7/13/2022 10011044 ALEX LARIOS-RIVAS 90.00 7/13/2022 10011051 ASBCSD 200.00 7/13/2022 10011043 ADAM SIEVERS 90.00 7/13/2022 10011071 TYLER TECHNOLOGIES, INC 505.45 7/13/2022 10011060 HACH COMPANY 2,734.18 7/13/2022 10011063 MINUTEMAN PRESS OF RANCHO CUCAMONGA 1,025.86 7/13/2022 10011076 WAXIE SANITARY SUPPLY 1,150.83 7/13/2022 10011055 CLA-VAL CO 9,611.06 7/13/2022 10011057 CORELOGIC SOLUTIONS, LLC 380.63 7/13/2022 10011048 ANTHESIS 10,594.69 7/13/2022 10011066 RESOLUTE 4,200.00 PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 Page 5 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 7/13/2022 10011050 ARCADIS U.S., INC 2,463.00 7/13/2022 10011070 SULZER ELECTRO-MECHANICIAL SERVICES (US) INC.23,655.30 7/13/2022 10011049 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS 176.02 7/21/2022 10011090 FRONTIER COMMUNICATIONS 523.00 7/21/2022 10011092 HACH COMPANY 3,911.35 7/21/2022 10011113 WHITE CAP LP 931.46 7/21/2022 10011112 WAXIE SANITARY SUPPLY 558.92 7/21/2022 10011097 LEGEND PUMP AND WELL SERVICES 19,815.00 7/21/2022 10011086 DALE BRENDT MARSDEN, dba TOMORROW'S TALENT, LLC 2,500.00 7/21/2022 10011093 ISRAEL CISNEROS 7,550.00 7/21/2022 10011108 SAFETY KLEEN SYSTEMS, INC.353.05 7/21/2022 10011080 AMERICAN RENTALS, INC 90.19 7/21/2022 10011084 CHEMSEARCH 634.59 7/21/2022 10011114 WOODARD & CURRAN INC.9,984.72 7/21/2022 10011101 MCMASTER-CARR 75.14 7/21/2022 10011102 MIKE J. ROQUET CONSTRUCTION INC 17,927.89 7/21/2022 10011083 BARRY'S SECURITY SERVICES, INC 6,083.78 7/21/2022 10011107 REDLINE MOBILE FLEET SERVICE & REPAIR 3,311.57 7/21/2022 10011103 MissionSquare Retirement 250.00 7/21/2022 10011087 ENERGAGE, LLC 2,205.00 7/21/2022 10011109 SSCI, INC. DBA-SAFETY COMPLIANCE COMPANY 200.00 7/21/2022 10011082 ASHOK K. DHINGRA, AKD CONSULTING 21,416.47 7/21/2022 10011105 NATIONAL AUTO FLEET GROUP, CHEVROLET OF WATSONVILLE 79,160.10 7/21/2022 10011094 JC LAW FIRM 29,880.00 7/21/2022 10011095 JOSE MILLAN 4,030.00 7/21/2022 10011088 EXCEL LANDSCAPE, INC 531.97 7/21/2022 10011077 ALLISON MECHANICAL, INC 2,856.21 7/21/2022 10011098 LOUIS SHARPLES, ULTIMATE TOWING & RECOVERY 175.00 7/21/2022 10011091 HAAKER EQUIPMENT COMPANY & TOTAL CLEAN 153.21 7/21/2022 10011111 VULCAN MATERIALS CO/ CALMAT CO 832.80 7/21/2022 10011110 STAPLES BUSINESS ADVANTAGE 1,210.84 7/21/2022 10011078 AMAZON CAPITAL SERVICES, INC 2,567.84 7/21/2022 10011081 ANTHONY'S IRRIGATION 4,412.00 7/21/2022 10011099 MANAGED MOBILE, INC.1,775.32 7/21/2022 10011100 MBCA Enterprises 7,524.33 7/21/2022 10011096 Kathleen M. Bennett 6,450.00 7/21/2022 10011089 FLEETWASH, INC 178.08 7/21/2022 10011106 NEOGOV 4,817.00 7/21/2022 10011104 MOBILE OCCUPATIONAL SERVICES, INC 212.00 7/21/2022 10011085 CLINICAL LAB OF S B 9,009.50 7/27/2022 10011115 EVWD EMPLOYEES EVENTS ASSOC 378.50 7/27/2022 10011135 SSCI, INC. DBA-SAFETY COMPLIANCE COMPANY 400.00 7/27/2022 10011129 FRONTIER COMMUNICATIONS 840.28 7/27/2022 10011134 SPECTRUM 2,670.00 7/27/2022 10011132 RK VENTURE LLC 8,946.35 7/27/2022 10011131 PLUS 1 PERFORMANCE 1,618.33 7/27/2022 10011140 VULCAN MATERIALS CO/ CALMAT CO 3,126.72 7/27/2022 10011117 ADCOMP SYSTEMS, INC 419.29 7/27/2022 10011124 CINTAS CORPORATION (FIRST AID)1,121.60 7/27/2022 10011136 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.114.15 7/27/2022 10011139 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 233.72 7/27/2022 10011123 CALIFORNIA TOOL & WELDING SUPPLY 179.79 PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 Page 6 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 7/27/2022 10011116 ACI PAYMENTS INC.47.55 7/27/2022 10011119 AMAZON CAPITAL SERVICES, INC 5,516.30 7/27/2022 10011128 FMB TRUCK OUTFITTERS, INC 1,585.17 7/27/2022 10011122 BARRY'S SECURITY SERVICES, INC 5,642.78 7/27/2022 10011133 S & J PLUMBING, INC.14,340.00 7/27/2022 10011125 CLARK PEST CONTROL 51.00 7/27/2022 10011121 B&A BLAIS & ASSOCIATES INC 1,870.00 7/27/2022 10011137 SWIFTCOMPLY US OPCO, INC 13,969.00 7/27/2022 10011138 TYLER TECHNOLOGIES, INC 440.00 7/27/2022 10011141 WAXIE SANITARY SUPPLY 1,294.06 7/27/2022 10011118 AIRGAS, USA LLC 113.17 7/27/2022 10011127 FIELDMAN, ROLAPP & ASSOCIATES, Inc.5,773.00 7/27/2022 10011130 MINUTEMAN PRESS OF RANCHO CUCAMONGA 5,299.01 7/27/2022 10011126 DALE BRENDT MARSDEN, dba TOMORROW'S TALENT, LLC 2,500.00 TOTAL 5,827,964.34$ PAYMENT REGISTER JULY 1, 2022 - JULY 31, 2022 Page 7 of 7 DATE INDIVIDUAL DESCRIPTION AMOUNT PAID 07/16/21 Jeremy Subriar Reimb for Backflow tester renewal fee $ 138.38 Sept. 2021 Ronald Coats Reimb for mileage to CSDA Annual Conference $ 467.04 Sept. 2021 Phillip Goodrich Reimb for mileage to CSDA Annual Conference $ 422.24 10/01/21 Micah Kennedy Reimb for D4 Cert renewal fee $ 105.00 10/18/21 Jonathan Flores Reimb for Covid testing x 2 $ 200.00 10/18/2021 Dario Fregoso Reimb for Covid test 150.00$ 10/24/2021 Ray Roybal Reimb for Covid Test 150.00$ 10/25/2021 Jeff Noelte Reimb for Wastewaster Gr 5 cert renewal 110.00$ 11/8/2021 Micah Kennedy Reimb for Covid Test 600.00$ 11/17/2021 Aida Nunez Reimb for Overpayment on 457 Loan 285.42$ 11/29/2021 Micah Kennedy Reimb for Covid Test 150.00$ 12/13/2021 Jeremy Subriar Reimb for D-4 Renewal 105.00$ 12/17/2021 Shayla Antrim Reimb for Mileage to Notary Exam 117.60$ 01/06/22 Dario Fregoso Reim for Drone Exam 175.00$ 01/06/22 Micah Kennedy Reim for Covid Test 150.00$ 01/13/22 Jennifer Wallace Reim for Covid Test 150.00$ 01/14/22 Mike Baffa D4 Cert renewal 105.00$ 01/20/22 Jeremy Subriar SBVC Education Reimbursement 189.95$ 1/24/2022 Adam Sievers D2 & T2 Renewal 245.00$ 3/24/2022 Michael Baffa SB County Backflow testers 138.38$ 4/14/2022 John Drury Treatment Certification Renewal 155.00$ 5/5/2022 Jeremy Subriar ABPA Annual Conference 328.45$ 5/31/2022 Jose Torres American Water College 299.99$ TOTAL 4,937.45$ ANNUAL REIMBURSEMENT REPORT FY 2021-22 Page 1 of 1 Agenda Item #2c September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #2c Consent Item 5 2 9 Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: Investment Transaction Report for Month Ended July 31, 2022 RECOMMENDATION Staff recommends that the Board of Directors (Board) approve the attached Investment Transaction Report for the month ended July 31, 2022. BACKGROUND / ANALYSIS California Government Code §53607 requires the CFO/Treasurer of a public agency to submit a monthly investment transaction report to the Board when the Board has delegated to the CFO/Treasurer the authority to invest, reinvest, sell, or exchange securities held in the Agency’s investment portfolio. During July the District had $16.1 million in funds invested with LAIF; there were no District deposits to, or withdrawals from the account, however interest of $15,084 for the quarter ended June 30th was deposited by the state. Also during July, $5.94 million was invested with Citizens Business Bank Wealth Management (CBB) - $4.86 million in government securities, and $1.08 million in liquidity funds at month end. There were no transactions involving purchase or sale/maturity of securities during the month. Attached hereto, for the Board’s review, is the July LAIF Statement and a listing of investments held in the CBB account for the month ended July 31, 2022. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. Agenda Item #2c September 14, 20222 Meeting Date: September 14, 2022 Agenda Item #2c Consent Item 5 2 9 FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO ATTACHMENTS 1. Investment Transaction Report for Month Ended July 31, 2022 2. LAIF Statement for July 2022 EAST VALLEY WATER DISTRICT Investment Transaction Report for Month Ended July 31, 2022 Activity (Book Value) Market Purch Units /Maturity Amort Cost Adjusted Cost Matured /Adjusted Cost Value Date Issuer CUSIP Yield Face Value Date 7/1/2022 Adjustment 7/1/2022 Purchases Called 7/31/2022 7/31/2022 10/19/21 US Treasury Note 91282CAZ4 0.375%500,000 11/30/25 488,936.12 488,936.12 488,936.12 461,465.00 03/31/21 US Treasury Note 9128CBT7 0.750%500,000 03/31/26 495,703.13 495,703.13 495,703.13 464,570.00 01/21/20 Tenn Valley Authority 880591ER9 2.875%300,000 09/15/24 311,439.73 311,439.73 311,439.73 299,190.00 05/29/20 US Treasury Note 912828ZP8 0.125%300,000 05/15/23 299,203.13 299,203.13 299,203.13 293,427.00 07/30/20 Federal Home Loan Bank 3130AJUN7 0.550%250,000 07/30/24 249,937.50 249,937.50 249,937.50 238,730.00 08/06/20 Freddie Mac 3134GWMY9 0.625%100,000 08/19/25 100,000.00 100,000.00 100,000.00 93,173.00 09/30/21 Federal Home Loan Bank 3030APAZ8 1.030%200,000 09/30/26 200,000.00 200,000.00 200,000.00 183,620.00 03/30/21 Federal Home Loan Bank 3130ALUF9 1.000%300,000 03/30/26 300,000.00 300,000.00 300,000.00 282,231.00 03/30/21 Federal Home Loan Bank 3130ALPB4 0.800%300,000 05/30/25 300,000.00 300,000.00 300,000.00 282,153.00 03/30/21 Federal Home Loan Bank 3130ALU93 0.750%200,000 06/30/25 200,000.00 200,000.00 200,000.00 188,050.00 09/20/21 Federal Home Loan Bank 3130AKL79 0.250%115,000 12/28/23 114,902.25 114,902.25 114,902.25 110,575.95 09/30/21 Federal Home Loan Bank 3130AP6M2 1.020%400,000 09/30/26 400,000.00 400,000.00 400,000.00 373,680.00 10/18/21 Federal Home Loan Bank 3130AKC95 0.550%200,000 10/29/25 196,986.93 196,986.93 196,986.93 185,858.00 10/26/21 Federal Home Loan Bank 3130APJ55 1.250%300,000 10/26/26 299,997.00 299,997.00 299,997.00 277,431.00 10/27/21 Federal Home Loan Bank 3130AJK24 0.480%100,000 09/01/23 100,016.25 100,016.25 100,016.25 97,296.00 10/28/21 Federal Home Loan Bank 3130APLB9 0.850%100,000 10/28/24 100,000.00 100,000.00 100,000.00 95,027.00 11/24/21 Federal Home Loan Bank 3130APWP6 0.600%200,000 11/24/23 200,000.00 200,000.00 200,000.00 193,688.00 11/30/21 Federal Home Loan Bank 3130APUY9 1.000%200,000 02/28/25 200,000.00 200,000.00 200,000.00 189,382.00 11/30/21 Federal Home Loan Bank 3130AQ2H5 1.050%100,000 11/25/24 99,985.00 99,985.00 99,985.00 95,300.00 11/23/21 Federal Farm Credit Bank 3133ENEM8 1.430%200,000 11/23/26 200,000.00 200,000.00 200,000.00 187,182.00 4,865,000.00 4,857,107.04 -4,857,107.04 --4,857,107.04 4,592,028.95 Attachment A Agenda Item #2d September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #2d Consent Item 5 3 5 Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: Investment Transaction Report for Month Ended August 31, 2022 RECOMMENDATION Staff recommends that the Board of Directors (Board) approve the attached Investment Transaction Report for the month ended August 31, 2022. BACKGROUND / ANALYSIS California Government Code §53607 requires the CFO/Treasurer of a public agency to submit a monthly investment transaction report to the Board when the Board has delegated to the CFO/Treasurer the authority to invest, reinvest, sell, or exchange securities held in the Agency’s investment portfolio. During August the District began the month with $16.09 million in funds invested with LAIF; but withdrew $5.0 million to help cover SNRC construction invoices, leaving an ending balance of $11.09 million. Investments with Citizens Business Bank Wealth Management (CBB) totaled $5.95 million - $5.41 million in government securities, and $0.54 million in liquidity funds at month end. Two US securities – a Federal Home Loan Bank bond and a US Treasury note – were purchased for $549,741 during the month. There were no sales or maturities of portfolio assets. Attached hereto, for the Board’s review, is the August LAIF Statement and a listing of investments held in the CBB account for the month ended August 31, 2022. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. Agenda Item #2d September 14, 20222 Meeting Date: September 14, 2022 Agenda Item #2d Consent Item 5 3 5 FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO ATTACHMENTS 1. Investment Transaction Report for Month Ended August 31, 2022 2. LAIF Statement for August 2022 EAST VALLEY WATER DISTRICT Investment Transaction Report for Month Ended August 31, 2022 Activity (Book Value) Market Purch Units /Maturity Amort Cost Adjusted Cost Matured /Adjusted Cost Value Date Issuer CUSIP Yield Face Value Date 8/1/2022 Adjustment 8/1/2022 Purchases Called 8/31/2022 8/31/2022 10/19/21 US Treasury Note 91282CAZ4 0.375%500,000 11/30/25 488,936.12 488,936.12 488,936.12 452,715.00 03/31/21 US Treasury Note 9128CBT7 0.750%500,000 03/31/26 495,703.13 495,703.13 495,703.13 454,845.00 01/21/20 Tenn Valley Authority 880591ER9 2.875%300,000 09/15/24 311,439.73 311,439.73 311,439.73 295,989.00 05/29/20 US Treasury Note 912828ZP8 0.125%300,000 05/15/23 299,203.13 299,203.13 299,203.13 293,355.00 08/31/22 US Treasury N/B 91282CFG1 3.125%300,000 08/31/24 --299,740.76 299,740.76 298,851.00 07/30/20 Federal Home Loan Bank 3130AJUN7 0.550%250,000 07/30/24 249,937.50 249,937.50 249,937.50 235,332.50 08/06/20 Freddie Mac 3134GWMY9 0.625%100,000 08/19/25 100,000.00 100,000.00 100,000.00 91,323.00 09/30/21 Federal Home Loan Bank 3030APAZ8 1.030%200,000 09/30/26 200,000.00 200,000.00 200,000.00 179,818.00 03/30/21 Federal Home Loan Bank 3130ALUF9 1.000%300,000 03/30/26 300,000.00 300,000.00 300,000.00 272,595.00 03/30/21 Federal Home Loan Bank 3130ALPB4 0.800%300,000 05/30/25 300,000.00 300,000.00 300,000.00 276,876.00 03/30/21 Federal Home Loan Bank 3130ALU93 0.750%200,000 06/30/25 200,000.00 200,000.00 200,000.00 183,862.00 09/20/21 Federal Home Loan Bank 3130AKL79 0.250%115,000 12/28/23 114,902.25 114,902.25 114,902.25 109,739.90 09/30/21 Federal Home Loan Bank 3130AP6M2 1.020%400,000 09/30/26 400,000.00 400,000.00 400,000.00 359,492.00 10/18/21 Federal Home Loan Bank 3130AKC95 0.550%200,000 10/29/25 196,986.93 196,986.93 196,986.93 180,914.00 10/26/21 Federal Home Loan Bank 3130APJ55 1.250%300,000 10/26/26 299,997.00 299,997.00 299,997.00 271,671.00 10/27/21 Federal Home Loan Bank 3130AJK24 0.480%100,000 09/01/23 100,016.25 100,016.25 100,016.25 96,954.00 10/28/21 Federal Home Loan Bank 3130APLB9 0.850%100,000 10/28/24 100,000.00 100,000.00 100,000.00 94,025.00 11/24/21 Federal Home Loan Bank 3130APWP6 0.600%200,000 11/24/23 200,000.00 200,000.00 200,000.00 192,762.00 11/30/21 Federal Home Loan Bank 3130APUY9 1.000%200,000 02/28/25 200,000.00 200,000.00 200,000.00 186,900.00 11/30/21 Federal Home Loan Bank 3130AQ2H5 1.050%100,000 11/25/24 99,985.00 99,985.00 99,985.00 94,236.00 08/30/22 Federal Home Loan Bank 3130AT2N6 3.700%250,000 02/28/24 --250,000.00 250,000.00 249,730.00 11/23/21 Federal Farm Credit Bank 3133ENEM8 1.430%200,000 11/23/26 200,000.00 200,000.00 200,000.00 181,628.00 5,415,000.00 4,857,107.04 -4,857,107.04 549,740.76 -5,406,847.80 5,053,613.40 Attachment A Agenda Item #2e September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #2e Consent Item Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: Approval of Directors' Fees and Expenses for August 2022 RECOMMENDATION Staff recommends that the Board of Directors approve the Governing Board Members' Fees and Expenses for August 2022. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by the Administration Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item is $ 11,569.04 which is included in the current fiscal year budget. Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS August 2022 Director Expense Reports Agenda Item #2f September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #2f Consent Item Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: Consider Adoption of Resolution 2022.17 - Amending the Conflict of Interest Code RECOMMENDATION Staff recommends that the Board of Directors approve the amended Conflict of Interest Code and adopt Resolution 2022.17. BACKGROUND / ANALYSIS The Political Reform Act requires every local government agency to review its Conflict of Interest Code biennially. A conflict of interest code informs public officials, government employees, and consultants what financial interests they must disclose on their Statement of Economic Interests (Form 700). Each agency must submit to the County Board of Supervisors a notice indicating whether or not an amendment is necessary, no later than October 1 of each even- numbered year. After reviewing the District’s Conflict of Interest Code, staff determined that due to organizational changes that have occurred over the past two years, an amendment is necessary. Staff has notified the County Board of Supervisors of the changes and recommends that the Board of Directors approve the amended Conflict of Interest Code and adopt Resolution 2022.17. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by Administration Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Agenda Item #2f September 14, 20222 Meeting Date: September 14, 2022 Agenda Item #2f Consent Item Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS Resolution 2022.17 1 East Valley Water District Resolution 2022.17 Page 1 of 2 RESOLUTION NO. 2022.17 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT ADOPTING A CONFLICT OF INTEREST CODE WHEREAS, the East Valley Water District (“the District”) is a county water district organized and operating pursuant to California Water Code Section 30000 et seq., and a local government agency subject to the requirements of the Political Reform Act of 1974 (“the Act”), California Government Code Section 81000 et seq.; WHEREAS, Section 87300 of the Act requires all local government agencies to adopt and promulgate conflict of interest codes pursuant to the provisions of the Act; WHEREAS, the Fair Political Practices Commission (“the FPPC”) has adopted a regulation, 2 Cal. Code of Regs. Section 18730, which contains the terms of a standard conflict of interest code which can be incorporated by reference, and which may be amended by the FPPC after public notice and hearings to conform to amendments in the Act; and WHEREAS, the District desires to comply with its statutory requirements under the Act and to provide a method to ensure that its Conflict of Interest Code is current and consistent with the prevailing provisions of the Act and the regulations of the FPPC. NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the East Valley Water District as follows: Section 1. The terms of 2 Cal. Code of Regs. Section 18730, and any amendments to it duly adopted by the FPPC, are hereby incorporated herein by this reference and, along with the attached Appendix in which members and employees are designated and disclosure categories are set forth, shall constitute the District’s Conflict of Interest Code. In the event of any inconsistency between the attached Appendix and the prevailing provisions of the Act and/or the applicable regulations of the FPPC, the Act and the FPPC regulations shall control. Section 2. Designated officials shall file statements of economic interest with the District which will then be made available to the public for inspection and reproduction. Upon receipt of the statements from the District’s Board of Directors and General Manager/CEO, the Secretary of the District shall make and retain a copy and forward the original of said statements to the County Clerk of the County of San Bernardino. Statements for all other designated officials will be retained by the District Clerk. 2 East Valley Water District Resolution 2022.17 Page 2 of 2 Section 3. This Resolution supersedes Resolution No. 2020.22 adopted by the District’s Board of Directors on September 9, 2020 and shall take effect immediately upon its adoption. ADOPTED this 14th day of September 2022. Ayes: Noes: Abstain: Absent: ______________________________ Phillip Goodrich Board President ATTEST: _____________________________ Brian W. Tompkins Secretary, Board of Directors September 14, 2022 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2022.17 adopted by the Board of Directors of East Valley Water District at its regular meeting held September 14, 2022. _________________________ Brian W. Tompkins Board Secretary 3 APPENDIX CONFLICT OF INTEREST AND DISCLOSURE CODE SECTION 100. Adoption of Code. The East Valley Water District (“the District”) in the County of San Bernardino hereby adopts this Conflict of Interest and Disclosure Code (“Code”). The provisions of this Code are additional to Government Code Section 87100 and other laws pertaining to conflicts of interest. Except as otherwise indicated, the definitions of said Act and regulations adopted pursuant thereto are incorporated herein and this Code shall be interpreted in a manner consistent therewith. SECTION 200. Designated Positions. The positions listed on Exhibit “B” are designated positions. Persons holding those positions are deemed to participate in the making of decisions which may foreseeably have a material effect on a financial interest. SECTION 300. Economic Disclosure Statements. Designated positions are assigned to one or more of the disclosure categories set forth on Exhibit “A” each person holding a designated position shall file a statement disclosing his/her interest in investments, business positions, real property, and income, designated as reportable under the category to which his/her position is assigned on Exhibit “B”. SECTION 400. Place and Time of Filing. A.Persons holding designated positions which are added to the District’s Code shall file an initial statement within 30 days after the effective date of the Code. B.Persons appointed, promoted, or transferred to designated positions shall file an assuming office statement with the District within 30 days after assuming the position. C.Annual statements shall be filed with the District by April 1st by all persons holding designated positions. Such statements shall cover the period of the preceding calendar year or from the date of the last statement filed. D.Leaving office statements shall be filed with the District within 30 days of leaving a designated position. Such statements shall cover the period from the closing date of the last statement filed to the date of leaving the position. 4 E.An individual who resigns a designated position within 12 months following initial appointment or within 30 days of the date of a notice mailed by the filing officer of the individual’s filing obligation, whichever is earlier, is not deemed to assume or leave office, provided that during the period between appointment and resignation, the individual does not make, participate in making, or use the position to influence any decision of the District, or receive, or become entitled to receive, any form of payment by virtue of being appointed to the position. Within 30 days of the date of a notice mailed by the filing officer, the individual shall do both of the following: (1) File a written resignation with the appointing power. (2) File a written statement with the filing officer signed under the penalty of perjury stating that the individual, during the period between appointment and resignation, did not make, participate in the making or use the position to influence any decision of the District or receive, or become entitled to receive, any form of payment by virtue of being appointed to the position. SECTION 500. Contents of Economic Disclosure Statements. Statements shall be made on forms supplied by the District, and shall contain the following information. A.When an investment, or an interest in real property, is required to be reported, the statement shall contain: (1) A statement of the nature of the investment or interest; (2) The name of the business entity in which each investment is held, and a general description of the business activity in which the business is engaged; (3) The address or other precise location and the use of the real property; (4) A statement whether the fair market value of the investment or interest in real property equals or exceeds two thousand dollars ($2,000) but does not exceed ten thousand dollars ($10,000), whether it exceeds ten thousand dollars ($10,000) but does not exceed one hundred thousand dollars ($100,000), whether it exceeds one hundred thousand dollars ($100,000) but does not exceed one million dollars ($1,000,000) or whether it exceeds one million dollars ($1,000,000); and (5) If any otherwise reportable investment or interest in real property was partially or wholly acquired or disposed of during the period covered by the statement, the date of acquisition or disposal shall be reported. B.When income is required to be reported, the statement shall contain: (1) The name and address of each source of income aggregating five hundred dollars 5 ($520) or more in value, or fifty dollars ($50) or more in value if the income was a gift, and a general description of the business activity, if any of each source; (2) A statement whether the aggregate value of income from each source, or in the case of a loan, the highest amount owed to each source, was at least five hundred dollars ($500) but did not exceed one thousand dollars ($1,000), whether it was in excess of one thousand dollars ($1,000) but not greater than ten thousand dollars ($10,000), whether it was greater than ten thousand dollars ($10,000) but not greater than one hundred thousand dollars ($100,000), or whether it was greater than one hundred thousand dollars ($100,000); (3) A description of the consideration, if any, for which the income was received; (4) In the case of a gift, the amount or value and the date on which the gift was received and the name, address, and business activity, if any, of the intermediary or agent and the actual donor; (5) In case of a loan, the annual interest rate and security, if any, given for the loan; and (6) The first report filed by a person holding a designated position shall disclose any reportable investments, interests in real property, business positions, and income received during the previous 12 months. C.When the filer’s pro rata share of income to a business entity or trust, including income to a sole proprietorship, is required to be reported, the statement shall contain: (1) The name, address, and a general description of the business activity of the business entity; and (2) The name of every person from whom the business entity received payments if the filer’s pro rata share of gross receipts from such persons was equal to or greater than ten thousand dollars ($10,000) during a calendar year. D.When business positions are required to be reported, the statement shall contain: (1) The name, address, and a general description of the business entity; (2) The filer’s job title or position; and (3) A statement whether the position was held throughout the entire reporting period and the dates the position was commenced or terminated, if not held during the entire reporting period. 6 SECTION 600. Disqualification. Persons holding designated positions shall disqualify themselves from making or participating in the making or in any way attempting to use their official position to influence a governmental decision when it is reasonably foreseeable that the decision will have a material financial effect, distinguishable from its effect on the public generally, on: A.The financial status of the person holding a designated position or that of his or her spouse or dependent children; B.Any business entity located in, doing business in, owning real property in, or planning to do business in the jurisdiction of the person holding a designated position, in which said person, or his or her spouse or dependent child, has a reportable investment of $2,000 or more; C.Any real property located in the jurisdiction of the person holding a designated position and said person, or his or her spouse or dependent child, has a reportable interest of $2,000 or more in that real estate; D.Any person, business entity, or nonprofit entity located in, doing business in, owning real property in, or planning to do business in, the jurisdiction of the person holding a designated position, from which said person or his or her spouse has received reportable income, other than loans by a commercial lending institution in the regular course of business, aggregating five hundred fifty dollars ($500) or more in value within twelve months prior to the time the decision is made; E.Any person, business entity, or nonprofit entity from which the person holding a designated position has received a reportable gift aggregating four hundred seventy dollars ($500) or more in value within twelve months prior to the time the decision is made; and F.Any business entity, other than a nonprofit organization, in which the person holding a designated position is a director, officer, partner, trustee, employee, or holds any position of management. SECTION 700. Adoption by Incorporation. Adoption by incorporation by reference of the terms of this code along with the designation of employees and the formulation of disclosure categories in the Exhibits referred to above constitute the adoption and promulgation of a Conflict of Interest and Disclosure Code. 7 CONFLICT OF INTEREST AND DISCLOSURE CODE Exhibit A CATEGORY 1 Persons in this category shall disclose all interest in real property within the jurisdiction. Real property shall be deemed to be within the jurisdiction if the property or any part of it is located within or not more than two miles outside the boundaries of the jurisdiction or within two miles of any land owned or used by the District. CATEGORY 2 Persons in this category shall disclose all investments and business positions. The Political Reform Act defines investment as follows: “Investment” means any financial interest in or security issued by a business entity, including but not limited to common stock, preferred stock, rights, warrants, options, debt instruments, and any partnership or other ownership interest owned directly, indirectly, or beneficially by the public official, or other filer, or his or her immediate family, if the business entity or any parent, subsidiary, or otherwise related business entity has an interest in real property in the jurisdiction, or does business or plans to do business in the jurisdiction, or has done business within the jurisdiction at any time during the two years prior to the time any statement or other action is required under this title. No asset shall be deemed an investment unless its fair market value equals or exceeds two thousand dollars ($2,000). The term “investment” does not include a time or demand deposit in a financial institution, shares in a credit union, any insurance policy, interest in a diversified mutual fund registered with the Securities and Exchange Commission under the Investment Company Act of 1940 or a common trust fund which is created pursuant to Section 1564 of the Financial Code, or any bond or other debt instrument issued by any government or government agency. Investments of an individual include a pro rata share of investments of any business entity, mutual fund, or trust in which the individual or immediate family owns, directly, indirectly, or beneficially, a 10-percent interest or greater. According to the Political Reform Act, a business position is a position of director, officer, partner, trustee, employee, or any position of management in any organization or enterprise operated for profit, including but not limited to a proprietorship, partnership, firm, business trust, joint venture, syndicate, corporation or association. 8 CATEGORY 3 Persons in this category shall disclose all income and business positions. The Political Reform Act defines income as follows: “Income” means a payment received, including but not limited to any salary, wage, advance, dividend, interest, rent, proceeds from any sale, gift, including any gift of food or beverage, loan, forgiveness or payment of indebtedness received by the filer, reimbursement for expenses, per diem, or contribution to an insurance or pension program paid by any person other than an employer, and including any community property interest in the income of a spouse. Income also includes any outstanding loans. Income of an individual also includes a pro rata share of any business entity or trust in which the individual or spouse owns, directly, indirectly or beneficially, a 10-percent interest or greater. CATEGORY 4 Persons in this category shall disclose all business positions, investments in, or income (including gifts and loans) received from business entities that manufacture, provide or sell service and/or supplies of a type utilized by the District and associated with the job assignment of designated positions assigned to this disclosure category. CATEGORY 5 Consultants who are not employed as full-time staff members of the District shall nonetheless be included as a designated employee and subject to the disclosure requirements herein. However, those consultants whose positions are marked with an asterisk (*) in Exhibit “B” of this Code, or any other consultants which may be hired, may not be required to fully comply with the disclosure requirements herein where the range of duties which they are hired to perform is limited in scope. Such determination shall be made in writing by the General Manager of the District and shall include a description of the consultant's duties and, based upon that description, a statement of the extent of the consultant’s disclosure requirements, if any. This determination is a public record and shall be retained for public inspection in the same manner and location as this Code. 9 CONFLICT OF INTEREST AND DISCLOSURE CODE Exhibit B DESIGNATED POSITIONS DISCLOSURE CATEGORIES Director 1-3 General Manager/CEO 1-3 Business Services ManagerFinance Supervisor 4 Controller / Chief Financial Officer 1-3 Operations Manager 4 Director of Engineering & Operations 4 District Clerk 4 Director of Administrative Services 4 Information Technology Manager 4 Director of Strategic Services 4 Public Affairs/Conservation Manager 4 Water Reclamation Manager 4 Consultant * 5 Agenda Item #3a September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #3a Discussion Item 5 2 5 Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: Consider Approval of City of Highland Del Rosa Signal Relocation Reimbursement Agreement Addendum RECOMMENDATION Staff recommends that the Board of Directors authorize the Interim General Manager/CEO to execute the Del Rosa Signal Relocation Reimbursement Agreement Addendum with the City of Highland. BACKGROUND / ANALYSIS East Valley Water District set out to provide a variety of community benefits through the construction of the Sterling Natural Resource Center. One enhanced element was the partnership with the City of Highland to widen the intersection at Del Rosa and 5th Street. Currently, a reimbursement agreement is in place identifying design costs and initial construction estimates. Over the course of the project, the scope and correlating costs have been finalized. These elements include the widening of the intersection, relocating conflicting utilities, road repairs from the project, additional slurry seal to enhance the road condition adjacent to the project area for consistency, and Southern California Edison permitting. After careful dialogue and assessment of appropriate cost allocation, a revised reimbursement agreement is necessary to reflect the agreed upon cost responsibility. The additional cost reimbursable to the District in this Addendum is not to exceed $275,000. The actual reimbursable amount may be slightly less, as it will be a direct pass-through of the eligible costs. This item is scheduled for the September 13 City Council meeting for consideration. Contingent on approval by the City Council, staff is requesting authorization to finalize and execute the Reimbursement Agreement Amendment 1. Collaborative efforts such as this, blend the mission of both organizations in a manner that maximizes benefits for the community. AGENCY GOALS AND OBJECTIVES I - Implement Effective Solutions Through Visionary Leadership C. Strengthen Regional, State and National Partnerships Agenda Item #3a September 14, 20222 Meeting Date: September 14, 2022 Agenda Item #3a Discussion Item 5 2 5 REVIEW BY OTHERS This agenda item has been reviewed by Public Affairs and Legal Counsel. FISCAL IMPACT This item is funded in the current fiscal year budget. Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO Respectfully submitted: ________________ Kelly Malloy Director of Strategic Services ATTACHMENTS No attachments Agenda Item #3b September 14, 20221 Meeting Date: September 14, 2022 Agenda Item #3b Discussion Item 5 2 6 Regular Board Meeting TO: Governing Board Members FROM: Interim General Manager/CEO SUBJECT: Consider the Community Facilities District (CFD) Petition and Adoption of Resolutions 2022.14, 2022.15, and 2022.16 to Facilitate Establishment of CFD No. 2022-1 for Palm & Highland RECOMMENDATION Staff recommends that the Board of Directors (Board) accept the CFD petition and adopt Resolutions 2022.14, 2022.15, and 2022.16 to facilitate the establishment of Community Facilities District No. 2022-1 (Palm & Highland). BACKGROUND / ANALYSIS In June of 2022, the owners of the Palm & Highland project, on the Northwest corner of the intersection of these two streets, deposited $70,000 with the District stating their intent to file a Petition with the Board to request the District’s help in forming a Community Facilities District (CFD). Staff deposited the $70,000 and began working with the owner and consultant team on the Resolutions and Agreements necessary to acknowledge the deposit and to acknowledge the District’s willingness to facilitate the formation of a CFD for the Palm & Highland project. The property owner’s petition, and three related Resolutions are attached. Summaries of the Resolutions are as follows: Resolution 2022.14 – A Resolution of EVWD approving execution of a Reimbursement Agreement Related to the Palm & Highland CFD: •Reimbursement Agreement – Specifies a $70,000 deposit the Owner must give to the District to pay for costs associated with establishment of a CFD, which deposit has been provided to the District, and how the Owner may be reimbursed for those and other CFD costs if and when CFD Bonds are issued. Resolution 2022.15 – A Resolution of EVWD declaring the District’s intention to establish CFD 2022-1 (Palm & Highland), and to authorize a special tax levy to pay for Facilities, Incidental Expenses, and Principal and Interest on Bonds. Agenda Item #3b September 14, 20222 Meeting Date: September 14, 2022 Agenda Item #3b Discussion Item 5 2 6 This Resolution establishes: •the name of the CFD; •the types of facilities that can be built; •special tax rates and the method for allocating taxes to properties within the CFD; •the time and place for a public hearing and noticing requirements for the public hearing, which is required before the CFD can be formally established, and which is anticipated to be scheduled for November 9, 2022; and •a financing team for issuing CFD debt. Resolution 2022.16 – A Resolution of EVWD to incur Bonded Indebtedness within CFD No. 2022-1 (Palm & Highland). This Resolution establishes the not to exceed amount for a CFD bond issue at $4.0 million and establishes the purpose for which bonds may be issued, and the term for which they may be issued. These Resolutions declare the Board’s intention to take certain actions to facilitate the CFD, but do not commit any financial resources to the CFD – the Palm & Highland CFD is intended, both now and in the future, to be cost neutral to the District. Ongoing administration, including staff time and work performed by a Special Tax Consultant, will be paid for out of annual tax levies on the properties within the CFD. Staff anticipates that the next request for Board action will be at a Public Hearing during the November 9, 2022, Regular Board Meeting to consider adoption of a Resolution of Formation for CFD 2022-1. AGENCY GOALS AND OBJECTIVES IV - Promote Planning, Maintenance and Preservation of District Resources B. Enhance Planning Efforts that Respond to Future Demands REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department, Legal Counsel, and the Finance and Human Resources Committee. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Agenda Item #3b September 14, 20223 Meeting Date: September 14, 2022 Agenda Item #3b Discussion Item 5 2 6 Recommended by: ________________ Brian W. Tompkins Interim General Manager/CEO ATTACHMENTS 1. EVWD Presentation 2. Owner's Petition 3. Resolution 2022.14 a. Reimbursement Agreement 4. Resolution 2022.15 5. Resolution 2022.16 Brian W. Tompkins, Interim General Manager/CEO FORMATION OF EVWD COMMUNITY FACILITIES DISTRICT (CFD) NO. 2022-1 PALM & HIGHLAND September 14, 2022 1.Property Owner Petitions to Form Community Facilities District (CFD) •District received $70,000 from Owner in June 2022 to Pay for Formation Proceedings (Governed by Deposit and Reimbursement Agreement) 2.EVWD Board Commences CFD Proceedings •Resolution to Approve Reimbursement Agreement •Resolution of Intent to Form CFD •Resolution of Intent to Issue CFD Debt 3.Distribute Ballots to Property Owners 2 SEQUENCE OF EVENTS September 14 September 14 November 2 4.Public Hearing •Election to Form CFD, Authorize Special Tax Levy, and Authorize Bond Issuances 5.Record Rate and Method of Apportionment with County Recorder 6.Issue Bonds •Bond and Disclosure Counsel Needed to Prepare Bond Documents 7.Special Taxes Levied to Pay Debt Service on Bonds 8.Project Costs Funded or Reimbursed 9.EVWD Administers CFD Until Bonds Mature 3 SEQUENCE OF EVENTS (CONTINUED) November 9 November 10 4 AERIAL VIEW OF PROPOSED CFD 5 •Adopt Resolution 2022.14 -Approve Reimbursement Agreement •Adopt Resolution 2022.15 -Intent to Establish CFD •Name of CFD •Types of Facilities that can be Funded •Special Tax Rates and Method for Allocating Taxes •Time and Place for Public Hearing •Financing Team for Issuing CFD Debt •Adopt Resolution 2022.16 -Intent to Issue Bonds RECOMMENDATIONS DISCUSSION PETITION TO THE BOARD OF THE EAST VALLEY WATER DISTRICT REQUESTING INSTITUTION OF PROCEEDINGS FOR ESTABLISHMENT OF A COMMUNITY FACILITIES DISTRICT (COMMUNITY FACILITIES DISTRICT NO. 2022-1 OF THE EAST VALLEY WATER DISTRICT (PALM & HIGHLAND) 1.The undersigned (the “Applicant”) owns at least 10% the land depicted in Exhibit A hereto and described in Exhibit B hereto (the “Property”), which land is expected to be all of the land included within the boundaries of a community facilities district hereby proposed to be established. The Property is located within the boundaries of the East Valley Water District. 2.The Applicant requests that the Board of Directors (the “Board”) of East Valley Water District (“EVWD”) institute proceedings to establish a community facilities district to be known as “Community Facilities District No. 2022-1 of the East Valley Water District (Palm & Highland) (the “District”) pursuant to Chapter 2.5 (commencing with Section 53311), Part 1, Division 2, Title 5, of the Government Code of the State of California, commonly known as the “Mello-Roos Community Facilities Act of 1982”, to include all of the Property. 3.The boundaries of the territory which is proposed for inclusion in the District are those depicted in Exhibit A hereto and described in Exhibit B hereto. 4.The Applicant requests that the proposed District be used to finance i) water and sewer connection fees and ii) construction, purchase, modification, expansion and/or improvement of certain infrastructure needed for new development, such as sewer, water, and appurtenances and appurtenant work that are used by EVWD to construct infrastructure (the “Facilities”), and to finance the incidental expenses to be incurred therein, including: (a)The cost of engineering, planning and designing Facilities and appurtenances; (b)All costs, including costs of the Applicant associated with the creation of the District, the issuance of the bonds, the determination of the amount of special taxes to be levied and costs otherwise incurred in order to carry out the authorized purposes of the District; and (c)Any other expenses incidental to the construction, acquisition, modification, rehabilitation, completion and inspection of the Facilities. 5.The Applicant further requests that the Board authorize the levy of special taxes in the District to pay the costs of the Facilities and the incidental costs described in paragraph 4 above and to pay principal of, interest and premium, if any, on the bonds in order to contribute to the financing of the Facilities and costs described in paragraph 4 above. 6.The Applicant further requests that, upon the sale of bonds, the Board, as legislative body of the District, annually levy special taxes on the property within the District for the construction, acquisition and rehabilitation of the Facilities, for the payment of the aggregate amount of principal of and interest owing on the bonds in each fiscal year, including the maintenance of reserves therefor, and for the payment of administrative expenses of the District. 7.The Applicant further agrees to advance to EVWD the amounts necessary to pay for the costs related to the formation of the District pursuant to the terms of that certain Reimbursement Agreement by and between EVWD and the Applicant relating to the District dated as of August 24, 2022, which amounts will be reimbursed, without interest, from the proceeds of the sale of the bonds, if any, and the special taxes collected by the District. If bonds are not sold, or special taxes are not collected, EVWD will have no obligation to 1 4868-1699-8950v3/022497-0018 EXHIBIT A See the attached boundary map. A- 1 4868-1699-8950v3/022497-0018 V I C I N I T Y M A P PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 2022-1 (PALM & HIGHLAND) OF THE EAST VALLEY WATER DISTRICT FILED IN THE OFFICE OF THE CLERK OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT THIS __________ DAY OF _________________ 2022. _______________________________________ CLERK OF THE BOARD OF DIRECTORS EAST VALLEY WATER DISTRICT I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT 2022-1 (PALM & HIGHLAND) OF THE EAST VALLEY WATER DISTRICT, CITY OF SAN BERNARDINO, SAN BERNARDINO COUNTY, STATE OF CALIFORNIA, WAS APPROVED BY THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT AT A REGULAR MEETING THEREOF, HELD ON THE _________ DAY OF ___________, 2022 , BY ITS RESOLUTION NO. ______________ _______________________________________ CLERK OF THE BOARD OF DIRECTORS EAST VALLEY WATER DISTRICT THIS MAP HAS BEEN FILED UNDER THE DOC. NO. ____________________, THIS ________ DAY OF _______________ 2022, AT ___________ M, IN BOOK ____ OF _____________________________________ AT PAGE ____ , AT THE REQUEST OF _____________________________________________ IN THE AMOUNT OF $ ______________ . BOB DUTTON ASSESSOR-RECORDER COUNTY OF SAN BERNARDINO BY:_________________________________________ DEPUTY RECORDER THE LINES AND DIMENSIONS OF EACH LOT OR PARCEL SHOWN ON THIS DIAGRAM SHALL BE THOSE LINES AND DIMENSIONS AS SHOWN ON THE SAN BERNARDINO COUNTY ASSESSOR'S MAPS FOR THOSE PARCELS LISTED. THE SAN BERNARDINO COUNTY ASSESSORS MAPS SHALL GOVERN FOR ALL THE DETAILS CONCERNING THE LINES AND DIMENSIONS OF SUCH LOTS OF PARCELS. CITY OF SAN BERNARDINO COUNTY OF SAN BERNARDINO STATE OF CALIFORNIA SHEET 1 of 1 DATE PREPARED: JULY 2022 334 Via Vera Cruz Suite 256 San Marcos, California 92078 Phone (760) 510-0290 Fax (760) 510-0288 N N.T.S. 1 MAP REF. NO. LEGEND PROPOSED BOUNDARY CITY OF SAN BERNARDINO MAP REF. NO.ASSESSOR'S PARCEL NO. 1 0285-211-05-0000 2 0285-211-21-0000 3 0285-211-22-0000 4 0285-211-23-0000 5 0285-211-25-0000 210 CITY OF HIGHLAND B-1 4868-1699-8950v3/022497-0018 EXHIBIT B County of San Bernardino Assessor’s Parcel Number 0285-211-05 County of San Bernardino Assessor’s Parcel Number 0285-211-21 County of San Bernardino Assessor’s Parcel Number 0285-211-22 County of San Bernardino Assessor’s Parcel Number 0285-211-23 County of San Bernardino Assessor’s Parcel Number 0285-211-25 East Valley Water District Resolution 2022.14 Page 1 of 2 RESOLUTION NO. 2022.14 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT APPROVING THE EXECUTION AND DELIVERY OF A REIMBURSEMENT AGREEMENT RELATED TO THE PALM & HIGHLAND COMMUNITY FACILITIES DISTRICT FORMATION PROCEEDINGS WHEREAS, the East Valley Water District (the “District”), a county water district that is duly organized and existing under and by virtue of the laws of the State of California (the “State”), has received a request from Warmington Residential California, Inc., a California corporation (“Warmington Residential”), to establish a community facilities district to aid in the development of the Palm & Highland property; and WHEREAS, pursuant to the District’s Goals and Policies for Community Facilities Districts, which were adopted on January 8, 2020, petitioners must post a deposit of $70,000 in order for the District to consider the establishment of a community facilities district; and WHEREAS, Warmington Residential has delivered a check to the District in the amount of $70,000 (the “Deposit”) in furtherance of Warmington Residential’s request that the District establish a community facilities district; and WHEREAS, the District desires to enter into a Reimbursement Agreement re Formation of Proposed Community Facilities District No. 2022-1 (Palm & Highland) of the East Valley Water District (the “Agreement”) with Warmington Residential to govern the District’s application of the Deposit; and WHEREAS, there has been presented to the Board a copy of the Agreement; NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the District as follows: Section 1. Findings. The Board hereby specifically finds and declares that each of the statements, findings and determinations of the District set forth in the above recitals and in the preambles of the documents approved herein are true and correct. Section 2. Agreement. The Agreement in substantially the form attached hereto is hereby approved. The President or Vice President of the Board or the General Manager of the District or the designee thereof are authorized and directed to execute and deliver the Agreement with such changes, insertions and omissions as may be recommended by General Counsel or Stradling Yocca Carlson & Rauth, the District’s Bond Counsel, and approved by the person executing the same, said execution being conclusive evidence of such approval. Section 3. Other Actions. The President or Vice President of the Board or the General Manager or Chief Financial Officer of the District or the designee thereof and any other proper officers of the District, acting singly, are hereby authorized and directed to do any and all things and to execute and deliver any and all documents and certificates which such officers may deem necessary or advisable in order to effectuate the purposes of this Resolution (including without limitation, the execution of East Valley Water District Resolution 2022.14 Page 2 of 2 any amendments to or restatements of the Agreement in the future), and such actions previously taken by such officers are hereby ratified and confirmed. Section 4. Effect. This Resolution shall take effect immediately. ADOPTED this 14th day of September 2022. Ayes: Directors: Noes: Abstain: Absent: ___________________________________ Phillip R. Goodrich Board President ATTEST: Brian W. Tompkins Interim Board Secretary, Board of Directors September 14, 2022 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2022.14 adopted by the Board of Directors of East Valley Water District at its Regular Board Meeting held September 14, 2022. Brian W. Tompkins Interim Board Secretary, Board of Directors 1 REIMBURSEMENT AGREEMENT RE FORMATION OF PROPOSED COMMUNITY FACILITIES DISTRICT NO. 2022-1 (PALM & HIGHLAND) OF EAST VALLEY WATER DISTRICT THIS REIMBURSEMENT AGREEMENT RE FORMATION OF PROPOSED COMMUNITY FACILITIES DISTRICT NO. 2022-1 (PALM & HIGHLAND) OF EAST VALLEY WATER DISTRICT (this “Agreement”) dated as of September 14, 2022 is entered into by and between East Valley Water District, a county water district that is organized and existing under the laws and constitution of the State of California (the “District”), and WARMINGTON RESIDENTIAL CALIFORNIA, INC., a California corporation (the “Owner”). RECITALS A. The Owner is developing the Palm & Highland project within the District and has requested that the District establish a community facilities district (the “CFD”) encompassing the Palm & Highland project pursuant to the Mello-Roos Community Facilities Act of 1982 (Government Code Section 53311 et seq.) (the “Act”). B. The District and the Owner are desirous of entering into this Agreement in order to provide a mechanism by which the Owner may advance certain costs related to the costs of formation of the CFD, and to provide that the District will reimburse the Owner for the amounts advanced hereunder if and when the CFD is formed and bonds of the CFD (the “Bonds”) are issued. AGREEMENT 1. Recitals. Each of the above recitals is incorporated herein and is true and correct. 2. Formation of CFD. (a) In order to begin the process of analyzing the formation of the CFD by the District, the Owner has advanced to the District a sum totaling $70,000 to pay the District’s costs incurred related to the formation of the CFD. The Owner shall have the right to notify the District at any time, in writing, of its intention to abandon the formation of the CFD. Upon receipt of such notice, the District shall instruct its consultants to cease work as soon as practicable. The Owner shall be responsible to pay all costs and expenses incurred by the District or any District consultant or advisor prior to the date on which the District’s consultants are notified of the Owner’s notice of abandonment. (b) The District will provide to the Owner on request a summary of how the advances have been spent and the unexpended balance remaining. The amounts advanced by the Owner will be reimbursable to the Owner, without interest, from the proceeds of Bonds issued by the District when and if the Bonds are issued. In the event that Bonds are not issued to provide a source of reimbursement to the Owner, the District shall have no liability to the Owner to reimburse the Owner for any amounts which were previously advanced by the Owner and expended by the District in accordance with this Agreement. (c) In the event that the parties are continuing to work toward the formation of the CFD and the amount on deposit with the District falls below $5,000, the District shall request, and the Owner shall advance to the District within ten (10) business days of such request, an amount equal to 2 the District’s reasonable estimate of the remaining CFD formation costs that it will incur less the amount then on deposit with the District. 3. Reimbursement Procedure. If the CFD is formed, and following the sale of Bonds, the District shall reimburse the Owner the money advanced by the Owner to the District pursuant to Section 2 above within 30 days of receiving Bond proceeds. If the CFD is not formed, the District shall return any funds that have been advanced by the Owner and which are not expended for the purposes set forth in Section 2 above upon the completion or abandonment of the CFD formation. Such returned funds shall be without interest. 4. Notices. Any notice to be provided pursuant to this Agreement shall be delivered to the following addresses: Owner: Warmington Residential California, Inc. 3090 Pullman Street Costa Mesa, CA 92626 Attention: Mike Ouji District: East Valley Water District 31111 Greenspot Road Highland, CA 92346 Attention: General Manager With a copy to: Stradling Yocca Carlson & Rauth 660 Newport Center Drive, Suite 1600 Newport Beach, CA 92660 Attention: Cyrus Torabi, Esq. Each party may change its address for delivery of notice by delivering written notice of such change of address to the other party. 5. Assignment. The Owner may not assign its interest in this Agreement to another party (the “New Owner”) without the prior written consent of the District, which shall not be unreasonably withheld or conditioned. In the event that the Owner has not been reimbursed under the terms of this Agreement prior to an assignment of this Agreement to a New Owner, if and when Bonds are sold, the District shall reimburse money advanced by the Owner to the Owner and shall reimburse money advanced by the New Owner, if any, to the New Owner. 6. Severability. If any part of this Agreement is held to be illegal or unenforceable by a court of competent jurisdiction, the remainder of this Agreement shall be given effect to the fullest extent permitted by law. 7. Entire Agreement. This Agreement contains the entire agreement between the parties with respect to the matters provided for herein. 8. Amendments. This Agreement may be amended or modified only by written instrument signed by all parties. 9. Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original. 3 10. Governing Law. This Agreement and any dispute arising hereunder shall be governed by and interpreted in accordance with the laws of the State of California. 11. No Third Party Beneficiaries. No person or entity shall be deemed to be a third party beneficiary hereof, and nothing in this Agreement (either express or implied) is intended to confer upon any person or entity, other than the District and the Owner, any rights, remedies, obligations or liabilities under or by reason of this Agreement. 12. Singular and Plural; Gender. As used herein, the singular of any word includes the plural, and terms in the masculine gender shall include the feminine. [Signature Page Follows] S-1 IN WITNESS WHEREOF, the parties have executed this Agreement on the day and year first above written. EAST VALLEY WATER DISTRICT By: General Manager Date: WARMINGTON RESIDENTIAL CALIFORNIA, INC., a California corporation By: Name: Title: By: Name: Title: East Valley Water District Resolution 2022.15 Page 1 of 9 RESOLUTION NO. 2022.15 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT DECLARING ITS INTENTION TO ESTABLISH COMMUNITY FACILITIES DISTRICT NO. 2022-1 (PALM & HIGHLAND) OF EAST VALLEY WATER DISTRICT, TO AUTHORIZE THE LEVY OF A SPECIAL TAX TO PAY THE COST OF ACQUIRING OR CONSTRUCTING CERTAIN PUBLIC FACILITIES AND PAYING FOR CERTAIN INCIDENTAL EXPENSES AND TO PAY DEBT SERVICE ON BONDED INDEBTEDNESS WHEREAS, the East Valley Water District (the “District”), a county water district that is duly organized and existing under and by virtue of the laws of the State of California (the “State”), has received and hereby accepts a petition from Warmington Residential California, Inc., a California corporation, an owner of properties within the territory that is described in Exhibit A (the “Property”), to establish Community Facilities District No. 2022-1 (Palm & Highland) of East Valley Water District (the “Community Facilities District”) in order to finance: (1) the purchase, construction, expansion, improvement or rehabilitation of the public facilities described in Exhibit B (which attachment is incorporated herein by this reference), including all furnishings, equipment and supplies related thereto (collectively, the “Facilities”), which Facilities have a useful life of five years or longer; and (2) the incidental expenses to be incurred in connection with financing the Facilities, forming the Community Facilities District and administering the Community Facilities District (the “Incidental Expenses”); WHEREAS, the Board of Directors of the District (the “Board”), acting as the legislative body of the Community Facilities District, further intends to approve an estimate of the costs of the Facilities and the Incidental Expenses for the Community Facilities District; and WHEREAS, it is the intention of the Board to consider financing the Facilities and the Incidental Expenses through the formation of the Community Facilities District and the sale of bonds in an amount not to exceed $4,000,000 for the Community Facilities District (the “Obligations”), and the levy of a special tax in the Community Facilities District to pay directly for the Facilities and to pay debt service on the Obligations, provided that the bond sale and special tax levy are approved at an election to be held for the Community Facilities District; NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the District as follows: Section 1. Findings. The Board hereby specifically finds and declares that each of the statements, findings and determinations of the District set forth in the above recitals and in the preambles of the documents approved herein are true and correct. Section 2. Intention. The Board declares its intention to conduct proceedings pursuant to the Mello-Roos Community Facilities Act of 1982 (California Government Code Section 53111 et seq., the “Act”) for the establishment of the Community Facilities District with boundaries coterminous with the Property. It is further proposed that the boundaries of the Community Facilities District shall be the legal boundaries as described in Exhibit A, which boundaries shall, upon recordation of the boundary map for the Community Facilities District, include the entirety of any parcel subject to taxation by Community Facilities District, except where indicated on the boundary map, and as depicted on the boundary map of the Community Facilities District which is on file with the Secretary of the District. The Secretary of the District is hereby directed to sign the original boundary map of East Valley Water District Resolution 2022.15 Page 2 of 5 the Community Facilities District and record it with all proper endorsements thereon with the County Recorder of the County of San Bernardino within 15 days after the adoption of this resolution, all as required by Section 3111 of the Streets and Highways Code of the State of California. Section 3. Name of the Community Facilities District. The name of the proposed Community Facilities District is “Community Facilities District No. 2022-1 (Palm & Highland) of East Valley Water District.” Section 4. Types of Facilities to be Financed by the Community Facilities District. The Facilities that are described in Exhibit B and proposed to be provided within the Community Facilities District are public facilities as defined in the Act. The Board hereby finds and determines that the description of the Facilities and Incidental Expenses herein is sufficiently informative to allow taxpayers within the Community Facilities District to understand what the funds of the Community Facilities District may be used to finance, the Facilities to be constructed or acquired and the Incidental Expenses expected to be incurred, including the cost of planning and designing the Facilities, the costs of forming the Community Facilities District, issuing bonds, levying and collecting a special tax within the Community Facilities District and the annual administration costs of the Community Facilities District. The Board hereby finds that the proposed Facilities are necessary to meet increased demands placed upon the District as a result of development occurring in the Community Facilities District. The Facilities may be acquired from one or more of the property owners as completed public facilities or may be constructed by or on behalf of the District and paid for with bond proceeds and the proceeds of special taxes collected by the Community Facilities District. Section 5. Special Taxes. Except where funds are otherwise available, it is the intention of the Board to levy annually in accordance with the procedures contained in the Act a special tax within the Community Facilities District secured by recordation of a continuing lien against all non-exempt real property in the Community Facilities District in an amount that is sufficient to pay for the Facilities and Incidental Expenses and the principal and interest and other periodic costs on bonds or other indebtedness issued to finance the Facilities and Incidental Expenses, including the establishment and replenishment of any reserve funds deemed necessary by the District, and any remarketing, credit enhancement and liquidity facility fees (including such fees for instruments which serve as the basis of a reserve fund in lieu of cash) attributable to the Community Facilities District. The rate and method of apportionment of special taxes (the “Rate and Method”) and manner of collection of the special tax for the Community Facilities District is described in detail in Exhibit C, which attachment is incorporated herein by this reference. Exhibit C allows each landowner within the Community Facilities District to estimate the maximum amount that may be levied against each parcel. If special taxes of the Community Facilities District are levied against any parcel used for private residential purposes: (i) the maximum special tax rate shall not be increased except to the extent permitted in the Rate and Method; (ii) such special tax shall not be levied later than the fiscal year specified in the Rate and Method; and (iii) under no circumstances shall such special tax in the Community Facilities District be increased as a consequence of delinquency or default by the owner of any other parcel or parcels within the Community Facilities District by more than ten percent (10%) above the amount that would have been levied in that fiscal year had there never been any such delinquencies or defaults. The Board hereby determines the Rate and Method for the Community Facilities District set forth in Exhibit C to be reasonable. The special tax is apportioned to each parcel on the foregoing basis pursuant to Section 53325.3 of the Act; and such special tax is not on or based upon the value or East Valley Water District Resolution 2022.15 Page 3 of 5 ownership of real property. In the event that a portion of the property within the Community Facilities District shall become for any reason exempt, wholly or partially, from the levy of the special tax specified in the Rate and Method, the Board shall, on behalf of the Community Facilities District, cause the levy to be increased, subject to the limitation of the maximum special tax for a parcel as set forth in the Rate and Method, to the extent necessary upon the remaining property within the Community Facilities District which is not exempt in order to yield the special tax revenues required for the purposes described in this Section. The obligation to pay special taxes may be prepaid as provided in the Rate and Method set forth in Exhibit C, as such Rate and Method may be amended hereafter. Section 6. Public Hearing. A public hearing (the “Hearing”) on the establishment of the Community Facilities District, the proposed Rate and Method and the proposed issuance of bonds for the Community Facilities District to finance the Facilities and the Incidental Expenses shall be held at 5:30 p.m., or as soon thereafter as practicable, on November 9, 2022, at the District, 31111 Greenspot Road, Highland, California 92346. If the Board determines to form the Community Facilities District, special elections will be held to authorize the issuance of the bonds for the Community Facilities District and the levy of the special tax in accordance with the procedures contained in Government Code Section 53326. If such elections are held, the proposed voting procedure at the elections will be a landowner vote with each landowner who is the owner of record of land within the Community Facilities District at the close of the Hearing, or the authorized representative thereof, having one vote for each acre or portion thereof owned within the Community Facilities District. Ballots for the special elections may be distributed by mail or by personal service. At the time and place set forth above for the Hearing, the Board will receive testimony as to whether the Community Facilities District shall be established and whether special taxes shall be levied in accordance with the proposed Rate and Method, and whether Obligations shall be issued to finance Facilities and Incidental Expenses of the Community Facilities District. At the time and place set forth above for the Hearing, any interested person, including all persons owning lands or registered to vote within the Community Facilities District, may appear and be heard. Section 7. Notice. The Secretary of the District is hereby authorized and directed to publish a notice (the “Notice”) of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of the Community Facilities District. The Secretary of the District is further authorized and directed to mail a copy of the Notice to each of the landowners within the boundaries of the Community Facilities District at least 15 days prior to the Hearing. The Notice shall contain the text or a summary of this Resolution, the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the Community Facilities District and a description of the proposed voting procedure for the elections required by the Act. Such publication shall be completed at least seven (7) days prior to the date of the Hearing. Section 8. Reports re Facilities. Each District officer who is or will be responsible for providing the Facilities, if the Community Facilities District is established, is hereby directed to study the Community Facilities District and, at or before the time of the Hearing, file a report with the Board containing a brief description of the public facilities by type which will in his or her opinion be required to meet adequately the needs of the Community Facilities District and an estimate of the cost of providing those public facilities. East Valley Water District Resolution 2022.15 Page 4 of 5 Section 9. Advance of Funds. The District may accept advances of funds or work-in-kind from any source, including, but not limited to, private persons or private entities, for any authorized purpose, including, but not limited to, paying any cost incurred by the District in creating the Community Facilities District. The District may enter into an agreement with the person or entity advancing the funds or work-in-kind, to repay all or a portion of the funds advanced, or to reimburse the person or entity for the value, or cost, whichever is less, of the work-in-kind, as determined by the District, with or without interest. Section 10. Maximum Bonded Indebtedness. The reasonably expected maximum principal amount of the Obligations is $4,000,000. Section 11. Appointment of Financing Team. Koppel & Gruber Public Finance is hereby appointed to act as special tax consultant with respect to the formation of the Community Facilities District, the issuance of bonds thereby and the preparation of the Community Facilities District report required by Section 53321.5 of the Act. Stradling Yocca Carlson & Rauth, a Professional Corporation, is hereby appointed to act as bond counsel and special counsel with respect to the formation of the Community Facilities District and the bond issuances thereby. Fieldman, Rolapp, & Associates, Inc. is hereby appointed to act as municipal advisor with respect to the formation of the Community Facilities District and the bond issuances thereby. Section 12. Reservation of Rights. Except to the extent limited in any bond resolution or trust indenture related to the issuance of bonds, the Board hereby reserves to itself all rights and powers set forth in Section 53344.1 of the Act (relating to tenders in full or partial payment). Section 13. Other Actions. The President or Vice President of the Board or the General Manager or Chief Financial Officer of the District or the designee thereof and any other proper officers of the District, acting singly, are hereby authorized and directed to do any and all things and to execute and deliver any and all documents and certificates which such officers may deem necessary or advisable in order to effectuate the purposes of this Resolution, and such actions previously taken by such officers are hereby ratified and confirmed. Section 14. Effect. This Resolution shall take effect immediately. ADOPTED this 14th day of September 2022. Ayes: Directors: Noes: Abstain: Absent: ___________________________________ Phillip R. Goodrich Board President East Valley Water District Resolution 2022.15 Page 5 of 5 ATTEST: Brian W. Tompkins Interim Board Secretary, Board of Directors September 14, 2022 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2022.15 adopted by the Board of Directors of East Valley Water District at its Regular Board Meeting held September 14, 2022. Brian W. Tompkins Interim Board Secretary, Board of Directors A-1 EXHIBIT A DESCRIPTION OF THE PROPOSED COMMUNITY FACILITIES DISTRICT A-2 B-1 EXHIBIT B DESCRIPTION OF PUBLIC FACILITIES The proposed types of facilities and expense to be financed by the Community Facilities District include: [TO BE CONFIRMED] The construction, purchase, modification, expansion, rehabilitation and/or improvement of water and sewer facilities of the East Valley Water District as well as the acquisition of capacity in the sewer system and/or water system of the East Valley Water District, and all appurtenances and appurtenant work in connection with the foregoing water and sewer facilities, including, without limitation, the cost of engineering, planning, designing, materials testing, coordination, construction staking, construction management and supervision for such water and sewer facilities, and any other expenses incidental to the construction, acquisition, modification, rehabilitation, completion, inspection and financing of such facilities. C-2 EXHIBIT C-1 RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 2022-1 (PALM & HIGHLAND) OF EAST VALLEY WATER DISTRICT East Valley Water District Resolution 2022.16 Page 1 of 3 RESOLUTION NO. 2022.16 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT TO INCUR BONDED INDEBTEDNESS WITHIN COMMUNITY FACILITIES DISTRICT NO. 2022-1 (PALM & HIGHLAND) OF EAST VALLEY WATER DISTRICT WHEREAS, the East Valley Water District (the “District”), a county water district that is duly organized and existing under and by virtue of the laws of the State of California (the “State”), has received a request from Warmington Residential California, Inc., a California corporation (“Warmington Residential”) to establish a community facilities district to aid in the development of the Palm & Highland property (Tract No. 20495); and WHEREAS, upon receipt of the request from Warmington Residential as provided in Section 53339.2 of the Mello-Roos Community Facilities Act of 1982 (California Government Code Section 53111 et seq., the “Act”), the Board of Directors of the District (the “Board”) instituted proceedings to establish Community Facilities District No. 2022-1 (Palm & Highland) of East Valley Water District (the “Community Facilities District”) with boundaries coterminous with the property described in Exhibit A to Resolution No. 2022.15 (the “Resolution of Intention”) adopted on the date of this Resolution (the “Property”). The Resolution of Intention stated the Board’s intention to establish the Community Facilities District and to finance: (1) the purchase, construction, expansion, improvement or rehabilitation of the public facilities described in Exhibit B to the Resolution of Intention, including all furnishings, equipment and supplies related thereto (collectively, the “Facilities”); and (2) the incidental expenses to be incurred in connection with financing the Facilities, forming the Community Facilities District and administering the Community Facilities District (the “Incidental Expenses”); and WHEREAS, in order to finance the Facilities and Incidental Expenses, the Board intends to authorize the issuance of bonds in an amount not to exceed $4,000,000 for the Community Facilities District, the repayment of which is to be secured by special taxes levied in accordance with Section 53328 of the Act on all property in the Community Facilities District, other than those properties exempted from taxation in the rate and method of apportionment set forth in Exhibit C to the Resolution of Intention; NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the District as follows: Section 1. Findings. The Board hereby specifically finds and declares that each of the statements, findings and determinations of the District set forth in the above recitals and in the preambles of the documents approved herein are true and correct. Section 2. Necessity to Incur Indebtedness. It is necessary to incur bonded indebtedness within the boundaries of the Community Facilities District in an amount not to exceed $4,000,000 for the Community Facilities District, in order to finance certain of the costs of the Facilities and Incidental Expenses, as permitted by the Act. Section 3. Purpose of Indebtedness. The indebtedness will be incurred for the purpose of financing the costs of the Facilities and the Incidental Expenses, including, but not limited to, the funding of reserve funds for the bonds, the financing of costs associated with the issuance of the bonds East Valley Water District Resolution 2022.16 Page 2 of 3 and all other costs and expenses necessary to finance the Facilities which are permitted to be financed pursuant to the Act. Section 4. Bonds. It is the intention of the Board to authorize the sale of bonds for the Community Facilities District in one or more series, which bonds may be issued to fund Facilities costs and Incidental Expenses in the maximum amount set forth in Section 2, and which bonds may bear interest at a rate not in excess of the maximum rate permitted by law at the time that the bonds are issued. The term of the bonds of each series shall be determined pursuant to a resolution of the Board authorizing the issuance of the bonds of such series, but such term shall in no event exceed 31 years from the September 1 next following the date of issuance of the bonds of such series, or such longer term as is then permitted by law. Section 5. Public Hearing. A combined public hearing (the “Hearing”) on the establishment of the Community Facilities District, the proposed rate and method of apportionment of special taxes for the Community Facilities District and the proposed issuance of bonds for the Community Facilities District to finance the Facilities and the Incidental Expenses shall be held at 5:30 p.m., or as soon thereafter as practicable, on November 9, 2022, at the District, 31111 Greenspot Road, Highland, California 92346. At the time and place set forth in this Resolution for the Hearing, any interested persons, including all persons owning land or registered to vote within the proposed Community Facilities District, may appear and be heard. Section 6. Notice. The Secretary of the District is hereby authorized and directed to publish a notice (the “Notice”) of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of the Community Facilities District. The Secretary of the District is further authorized and directed to mail a copy of the Notice to each of the landowners within the boundaries of the Community Facilities District at least 15 days prior to the Hearing. The Notice shall contain the text or a summary of this Resolution, the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the Community Facilities District and a description of the proposed voting procedure for the elections required by the Act. Such publication shall be completed at least seven (7) days prior to the date of the Hearing. Section 7. Other Actions. The President or Vice President of the Board or the General Manager or Chief Financial Officer of the District or the designee thereof and any other proper officers of the District, acting singly, are hereby authorized and directed to do any and all things and to execute and deliver any and all documents and certificates which such officers may deem necessary or advisable in order to effectuate the purposes of this Resolution, and such actions previously taken by such officers are hereby ratified and confirmed. Section 8. Effect. This Resolution shall take effect immediately. East Valley Water District Resolution 2022.16 Page 3 of 3 ADOPTED this 14th day of September 2022. Ayes: Directors: Noes: Abstain: Absent: ___________________________________ Phillip R. Goodrich Board President ATTEST: Brian W. Tompkins Interim Board Secretary, Board of Directors September 14, 2022 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2022.16 adopted by the Board of Directors of East Valley Water District at its Regular Board Meeting held September 14, 2022. Brian W. Tompkins Interim Board Secretary, Board of Directors