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HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 02/22/2023BOARD OF DIRECTORS FEBRUARY 22, 2023 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 Michael Moore 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 February 22, 2023 ­ 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 a.Certificate of Appreciation to Deputy Zachary Twardowski for his Service to the Community b.Vehicle Donation to Highland Senior Center 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 December 2022 b.Financial Statements for January 2023 c.January 2023 Disbursements: Accounts payable disbursements for the period include check numbers 260611 through 260725, bank drafts, and ACH payments in the amount of $3,758,246.03 and $436,002.62 for payroll d.Investment Transaction Report for Month Ended January 31, 2023 e.Resolution 2023.02 ­ Authorizing the Grant Application, Acceptance, and Execution for the East Valley Water District Groundwater Supply Resiliency ­ New Well Construction Project f.Resolution 2023.03 ­ Designation of Applicant's Agent Resolution for Non­ State Agencies g.Resolution 2023.04 ­ Designating an Authorized Representative or Designee to carry out the responsibilities under the Financing Agreement for the State Water Resources Control Board h.Approve the Cancellation of the May 10, 2023 Regular Board Meeting 3.INFORMATIONAL ITEMS a.2022 Top Workplace Program 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider approval of Administrative Policy 2.4 ­ Telework Policy b.Consider Approval of Fiscal Year 2022­23 Mid­Year Budget Revisions c.Consider approval of the FY 2023­24 Five­Year Work Plan 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSFEBRUARY 22, 2023East 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 Michael MooreGeneral 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 February 22, 2023 ­ 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 a.Certificate of Appreciation to Deputy Zachary Twardowski for his Service to the Community b.Vehicle Donation to Highland Senior Center 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 December 2022 b.Financial Statements for January 2023 c.January 2023 Disbursements: Accounts payable disbursements for the period include check numbers 260611 through 260725, bank drafts, and ACH payments in the amount of $3,758,246.03 and $436,002.62 for payroll d.Investment Transaction Report for Month Ended January 31, 2023 e.Resolution 2023.02 ­ Authorizing the Grant Application, Acceptance, and Execution for the East Valley Water District Groundwater Supply Resiliency ­ New Well Construction Project f.Resolution 2023.03 ­ Designation of Applicant's Agent Resolution for Non­ State Agencies g.Resolution 2023.04 ­ Designating an Authorized Representative or Designee to carry out the responsibilities under the Financing Agreement for the State Water Resources Control Board h.Approve the Cancellation of the May 10, 2023 Regular Board Meeting 3.INFORMATIONAL ITEMS a.2022 Top Workplace Program 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider approval of Administrative Policy 2.4 ­ Telework Policy b.Consider Approval of Fiscal Year 2022­23 Mid­Year Budget Revisions c.Consider approval of the FY 2023­24 Five­Year Work Plan 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSFEBRUARY 22, 2023East 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 Michael MooreGeneral 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 MeetingFebruary 22, 2023 ­ 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 a.Certificate of Appreciation to Deputy Zachary Twardowski for his Service to the Community b.Vehicle Donation to Highland Senior Center 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 December 2022 b.Financial Statements for January 2023 c.January 2023 Disbursements: Accounts payable disbursements for the period include check numbers 260611 through 260725, bank drafts, and ACH payments in the amount of $3,758,246.03 and $436,002.62 for payroll d.Investment Transaction Report for Month Ended January 31, 2023 e.Resolution 2023.02 ­ Authorizing the Grant Application, Acceptance, and Execution for the East Valley Water District Groundwater Supply Resiliency ­ New Well Construction Project f.Resolution 2023.03 ­ Designation of Applicant's Agent Resolution for Non­ State Agencies g.Resolution 2023.04 ­ Designating an Authorized Representative or Designee to carry out the responsibilities under the Financing Agreement for the State Water Resources Control Board h.Approve the Cancellation of the May 10, 2023 Regular Board Meeting 3.INFORMATIONAL ITEMS a.2022 Top Workplace Program 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider approval of Administrative Policy 2.4 ­ Telework Policy b.Consider Approval of Fiscal Year 2022­23 Mid­Year Budget Revisions c.Consider approval of the FY 2023­24 Five­Year Work Plan 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSFEBRUARY 22, 2023East 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 Michael MooreGeneral 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 MeetingFebruary 22, 2023 ­ 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 ITEMSa.Certificate of Appreciation to Deputy Zachary Twardowski for his Service to theCommunityb.Vehicle Donation to Highland Senior CenterROLL 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 December 2022 b.Financial Statements for January 2023 c.January 2023 Disbursements: Accounts payable disbursements for the period include check numbers 260611 through 260725, bank drafts, and ACH payments in the amount of $3,758,246.03 and $436,002.62 for payroll d.Investment Transaction Report for Month Ended January 31, 2023 e.Resolution 2023.02 ­ Authorizing the Grant Application, Acceptance, and Execution for the East Valley Water District Groundwater Supply Resiliency ­ New Well Construction Project f.Resolution 2023.03 ­ Designation of Applicant's Agent Resolution for Non­ State Agencies g.Resolution 2023.04 ­ Designating an Authorized Representative or Designee to carry out the responsibilities under the Financing Agreement for the State Water Resources Control Board h.Approve the Cancellation of the May 10, 2023 Regular Board Meeting 3.INFORMATIONAL ITEMS a.2022 Top Workplace Program 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider approval of Administrative Policy 2.4 ­ Telework Policy b.Consider Approval of Fiscal Year 2022­23 Mid­Year Budget Revisions c.Consider approval of the FY 2023­24 Five­Year Work Plan 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN Agenda Item #2a February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2a Consent Item 6 8 8 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Financial Statements for December 2022 RECOMMENDATION That the Board of Directors accept and file the attached financial statements as of, and for the period ended, December 31, 2022. BACKGROUND / ANALYSIS The East Valley Water District adopted an annual budget on June 22, 2022 for fiscal year 2022-2023. In accordance with District Administrative policy 7.7, the Chief Financial Officer provides regular budget updates to the Board of Directors (Board). Included herewith for the Board’s review is a summary of the District’s financial results, as of December 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 Finance Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer Agenda Item #2a February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2a Consent Item 6 8 8 ATTACHMENTS 1. December 2022 Financial Statement Monthly Review 2. December 2022 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING DECEMBER 31, 2022 page | 1 The following is a highlight summary of the District’s financial results as of December 31, 2022. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at December 31, 2022 are $402.26 million. CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT TOTAL Cash and Investments $ 13.56 $ 7.83 $ - $ 21.39 Utility Plant, Net 98.80 17.59 - 116.39 Other Assets 54.75 31.99 177.74 264.48 Current Liabilities 12.43 7.94 38.57 58.94 Long Term Liabilities 46.71 7.55 139.66 193.92 Beginning Net Position 103.44 40.93 - 144.37 Change in Equity 4.53 1.00 (0.49) 5.04 TOTAL NET $ 107.97 $ 41.93 $ (0.49) $ 149.41 Cash and Investments Cash and Investments are $21.39 million for the month of December, a decrease of $6.19 million from the prior month. In December, the District paid $6.15 million for construction costs incurred in September and October and $1.43 million to SBMWD for October and November treatment charges. The District’s Due from Other Governments includes receivables for six months of work performed on the Recycled Water Pipeline and Weaver Basins, bringing the ending balance as of December 31, 2022 to $12.16 million. $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 DECEMBER 31, 2022 page | 2 Statement of Revenues & Expenses Operating results are presented in three ways in the attached financial statements for the period ending December 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. Total Revenues & Expenses through December 31, 2022 are summarized below (in millions): Column1 WATER WASTEWATER RECLAMATION DISTRICT TOTAL Revenue $ 16.29 $ 3.49 $ 5.09 $ 24.87 Expense 11.75 2.49 5.58 19.82 Water Sales by Tier Water Sales for the month ending December 31, 2022 were $1.28M; $232K over staff projections for the month and $7K under projections year-to-date. $- $0.5 $1.0 $1.5 $2.0 $2.5 Mi l l i o n s WATER SALES BY TIER Tier 1 Tier 2 Tier 3 FY 2022-23 Projection FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING DECEMBER 31, 2022 page | 3 Water Sales by Customer Class The table below shows the District’s water sales for the month of December 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 715,438$ 603,000$ 112,438$ 19% Multi-Family 290,803 232,000 58,803 25% Commercial 144,122 120,000 24,122 20% Irrigation 132,951 96,000 36,951 38% TOTAL $1,283,314 $ 1,051,000 $ 232,314 22% The following table displays customer class by tier for the month of December 2022: CUSTOMER CLASS TIER ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential Tier 1 333,612$ 310,000$ 23,612$ 8% Residential Tier 2 148,794 118,000 30,794 26% Residential Tier 3 233,032 175,000 58,032 33% Multi-Family Tier 1 136,109 97,000 39,109 40% Multi-Family Tier 2 30,777 50,000 (19,223) -38% Multi-Family Tier 3 123,917 85,000 38,917 46% Commercial Tier 1 86,720 65,000 21,720 33% Commercial Tier 2 8,529 7,000 1,529 22% Commercial Tier 3 48,873 48,000 873 2% Irrigation Tier 2 45,310 41,000 4,310 11% Irrigation Tier 3 87,641 55,000 32,641 59% TOTAL $ 1,283,314 $ 1,051,000 $ 232,314 22% Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING DECEMBER 31, 2022 page | 4 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 December. As noted in the graph, Water Revenue experienced a minor decrease over last year. Water consumption decreased 132.68 million gallons (177K HCF) compared to December of 2021. $- $2.0 $4.0 $6.0 $8.0 $10.0 $12.0 $14.0 $16.0 $18.0 12/31/2021 12/31/2022 Mi l l i o n s COMPARATIVE MONTHLY WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total -$15,348,599 Total -$15,186,466 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING DECEMBER 31, 2022 page | 5 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2021-22 and FY 2022-23. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING DECEMBER 31, 2022 page | 6 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2021-22 and FY 2022-23. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING DECEMBER 31, 2022 page | 7 Water Reclamation Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Reclamation Fund operating cost centers for FY 2021-22 and FY 2022-23. In FY 2021-22 the Treatment costs were incurred entirely by San Bernardino Municipal Water Department and billed to the District. WATER WASTEWATER RECLAMATION DISTRICT TOTAL Assets: Current Assets: 01 Cash and Cash Equivalents 4,679,943.59$ 449,564.99$ -$ 5,129,508.58$ 02 Investments 3,365,974.12 1,757,948.28 - 5,123,922.40 03 Accounts Receivable, Net 4,361,474.08 820,528.67 - 5,182,002.75 04 -Interest Receivable - 3,377.19 - 3,377.19 14*05 Other Receivables 2,459,661.18 - - 2,459,661.18 07 Due from Sewer Fund 5,500,000.00 - - 5,500,000.00 07.Due from Reclamation Fund 16,792,053.41 13,199,393.22 - 29,991,446.63 06 Due from Other Governments 42,000.01 - 12,115,002.29 12,157,002.30 08 Inventory 847,004.62 6,721.16 - 853,725.78 09 Prepaid Expenses 360,717.19 40,824.16 1,720.50 403,261.85 38,408,828.20 16,278,357.67 12,116,722.79 66,803,908.66 Non-Current Assets: 10 Restricted Cash and Cash Equivalents 5,517,208.98 5,624,841.57 - 11,142,050.55 11 Capital Assets not being Depreciated 21,651,606.15 16,945,258.52 165,618,553.43 204,215,418.10 13 Capital Assets, Net 98,804,610.97 17,586,563.40 - 116,391,174.37 125,973,426.10 40,156,663.49 165,618,553.43 331,748,643.02 Total Assets:164,382,254.30 56,435,021.16 177,735,276.22 398,552,551.68 Deferred Outflow Of Resources 24*Deferred Charge on Refunding 610,558.73 286,292.69 - 896,851.42 25 Deferred Outflows - Pensions 2,127,130.34 691,919.73 - 2,819,050.07 167,119,943.37 57,413,233.58 177,735,276.22 402,268,453.17 Current Liabilities: 22 Accounts Payable and Accrued Expenses 8,566,789.09 131,078.05 - 8,697,867.14 29 Due to Water Fund - 5,500,000.00 16,792,053.41 22,292,053.41 29.Due to Sewer Fund - - 13,199,393.22 13,199,393.22 23 Accrued Payroll and Benefits - - - - 15 Customer Service Deposits 1,493,065.22 - - 1,493,065.22 16 Construction Advances and Retentions 595,948.94 2,173,656.28 8,568,261.73 11,337,866.95 17 Accrued Interest Payable 238,560.36 24,947.00 - 263,507.36 18 Current Portion of Compensated Absences 495,871.40 108,250.60 - 604,122.00 19 Current Portion of Long-Term Debt 1,044,052.55 - - 1,044,052.55 12,434,287.56 7,937,931.93 38,559,708.36 58,931,927.85 Non-Current Liabilities: 20 Compensated Absences, less current portion 350,472.68 47,065.53 - 397,538.21 28 Net Pension Liability 5,094,004.28 1,563,684.95 - 6,657,689.23 21 Long Term Debt, Less Current Portion 35,864,413.60 4,938,562.10 139,669,059.00 180,472,034.70 27 Other Liabilities 1,173.64 - - 1,173.64 41,310,064.20 6,549,312.58 139,669,059.00 187,528,435.78 Total Liabilities:53,744,351.76 14,487,244.51 178,228,767.36 246,460,363.63 Deferred Inflows Of Resources 26 Deferred Inflows - Pensions 5,403,596.94 1,000,008.59 - 6,403,605.53 59,147,948.70 15,487,253.10 178,228,767.36 252,863,969.16 31 Equity 103,441,036.60 40,925,997.03 - 144,367,033.63 103,441,036.60 40,925,997.03 - 144,367,033.63 Tot Total Revenue 16,285,364.83 3,494,053.75 5,086,727.51 24,866,146.09 Tot Total Expense 11,754,406.76 2,494,070.30 5,580,218.65 19,828,695.71 4,530,958.07 999,983.45 (493,491.14) 5,037,450.38 107,971,994.67 41,925,980.48 (493,491.14) 149,404,484.01 167,119,943.37$ 57,413,233.58$ 177,735,276.22$ 402,268,453.17$ Total Liabilities, Equity and Current Surplus (Deficit): Total Beginning Equity: Equity: Revenues Over/Under Expenses Total Current Liabilities: Total Liabilities and Deferred Inflows of Resources: Total Non-Current Liabilities: Unaudited As of December 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: Page 1 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,283,314.63$ 10,336,536.80$ 17,700,000.00$ -$ -$ -$ -$ -$ 692,000.00$ 18,392,000.00$ 8,055,463.20$ 42 Meter Charges 808,460.69 4,850,240.98 9,685,000.00 - - - - - - 9,685,000.00 4,834,759.02 43 Penalties 42,677.86 294,601.56 468,000.00 4,276.03 31,829.41 95,000.00 - - - 563,000.00 236,569.03 44 Wastewater System Charges - - - 457,559.43 2,769,949.11 5,621,000.00 - - - 5,621,000.00 2,851,050.89 45 Wastewater Treatment Charges - - - - - - 833,655.94 5,086,727.51 9,851,000.00 9,851,000.00 4,764,272.49 46 Other Operating Revenue 78,586.80 713,559.29 62,000.00 10,269.00 675,293.81 - - - 1,820,000.00 1,882,000.00 493,146.90 47 Non Operating Revenue 73,917.90 90,426.20 40,000.00 12,643.38 16,981.42 5,000.00 - - 11,000.00 56,000.00 (51,407.62) 48 Gain or Loss on Disposition - - - - - - - - - - - 56 Benefits - - - - - - - - - - - 68 Depreciation - - - - - - - - - - - Revenue Total: 2,286,957.88 16,285,364.83 27,955,000.00 484,747.84 3,494,053.75 5,721,000.00 833,655.94 5,086,727.51 12,374,000.00 46,050,000.00 21,183,853.91 - - - - - - - - Expense by Category 51 Labor 400,934.86 2,391,715.10 5,573,300.00 114,795.13 669,030.41 1,573,900.00 50,928.41 301,404.04 1,040,800.00 8,188,000.00 4,825,850.45 52 Temporary Labor 2,045.41 11,285.83 21,000.00 1,534.06 8,464.41 9,000.00 1,534.06 8,464.38 - 30,000.00 1,785.38 56 Benefits 131,912.53 1,633,388.84 2,869,400.00 36,739.13 390,406.65 801,500.00 16,562.76 230,715.48 598,100.00 4,269,000.00 2,014,489.03 63 Contract Services 522,292.60 2,273,913.10 4,825,200.00 133,392.17 817,296.19 1,530,400.00 778,830.27 4,782,740.23 6,390,400.00 12,746,000.00 4,872,050.48 65 Professional Development 16,062.96 139,376.20 313,000.00 4,940.34 50,501.83 114,000.00 - 383.77 18,000.00 445,000.00 254,738.20 53 Overtime 38,325.23 245,776.39 393,200.00 4,044.22 20,062.08 25,500.00 203.59 7,466.88 9,300.00 428,000.00 154,694.65 62 Materials and Supplies 201,804.33 1,050,043.60 1,572,000.00 9,038.82 64,573.11 124,300.00 2,631.69 42,276.93 671,700.00 2,368,000.00 1,211,106.36 64 Utilities 560,298.71 2,234,833.78 3,322,800.00 53,151.16 114,092.64 179,300.00 51,630.33 189,491.27 376,900.00 3,879,000.00 1,340,582.31 52 Temporary Labor 2,045.41 11,285.83 21,000.00 1,534.06 8,464.41 9,000.00 1,534.06 8,464.38 - 30,000.00 1,785.38 67 Other 8,406.89 945,118.59 700,100.00 3,545.25 244,808.90 288,100.00 - 8,811.29 268,800.00 1,257,000.00 58,261.22 54 Standby 3,572.00 16,869.18 33,000.00 176.00 859.92 2,000.00 - - - 35,000.00 17,270.90 61 Water Supply - 108,881.00 286,000.00 - - - - - - 286,000.00 177,119.00 71 -Debt Service 1,260,957.00 1,727,640.31 3,080,000.00 175,000.00 224,894.00 274,000.00 - - - 3,354,000.00 1,401,465.69 81 -Capital Improvement 2,733,866.62 2,733,866.62 5,425,000.00 286,709.99 286,709.99 315,000.00 - - - 5,740,000.00 2,719,423.39 82 -Capital Outlay 5,347.36 225,236.01 720,000.00 5,887.97 55,615.75 475,000.00 - - - 1,195,000.00 914,148.24 83 -Accounting Income Add back (3,994,823.62) (3,994,823.62) - (461,709.99) (461,709.99) - - - - - 4,456,533.61 88 -Transfer to Reserves - - - - - - - - 3,000,000.00 3,000,000.00 3,000,000.00 99 -Transfer from Reserves - - (1,200,000.00) - - - - - - (1,200,000.00) (1,200,000.00) Expense Total: 1,893,048.29 11,754,406.76 27,955,000.00 368,778.31 2,494,070.30 5,721,000.00 903,855.17 5,580,218.65 12,374,000.00 46,050,000.00 26,221,304.29 Total Surplus (Deficit): 393,909.59$ 4,530,958.07$ -$ 115,969.53$ 999,983.45$ -$ (70,199.23)$ (493,491.14)$ -$ -$ (5,037,450.38)$ Unaudited Revenue and Expense Budget-to-Actual by Category Month Ended December 31, 2022 WATER WASTEWATER DISTRICT WIDERECLAMATION Page 2 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,283,314.63$ 10,336,536.80$ 17,700,000.00$ -$ -$ -$ -$ -$ 692,000.00$ 18,392,000.00$ 8,055,463.20$ 42 Meter Charges 808,460.69 4,850,240.98 9,685,000.00 - - - - - - 9,685,000.00 4,834,759.02 43 Penalties 42,677.86 294,601.56 468,000.00 4,276.03 31,829.41 95,000.00 - - - 563,000.00 236,569.03 44 Wastewater System Charges - - - 457,559.43 2,769,949.11 5,621,000.00 - - - 5,621,000.00 2,851,050.89 45 Wastewater Treatment Charges - - - - - - 833,655.94 5,086,727.51 9,851,000.00 9,851,000.00 4,764,272.49 46 Other Operating Revenue 78,586.80 713,559.29 62,000.00 10,269.00 675,293.81 - - - 1,820,000.00 1,882,000.00 493,146.90 47 Non Operating Revenue 73,917.90 90,426.20 40,000.00 12,643.38 16,981.42 5,000.00 - - 11,000.00 56,000.00 (51,407.62) Revenue Total: 2,286,957.88 16,285,364.83 27,955,000.00 484,747.84 3,494,053.75 5,721,000.00 833,655.94 5,086,727.51 12,374,000.00 46,050,000.00 21,183,853.91 Program1000 - Board of Directors 23,134.46 122,458.16 331,800.00 8,917.59 51,060.73 142,200.00 - - - 474,000.00 300,481.11 Program2000 - General Administration 79,148.15 480,106.07 961,800.00 32,975.20 199,813.30 412,200.00 - - - 1,374,000.00 694,080.63 Program2100 - Human Resources 46,768.79 1,224,968.89 1,178,600.00 20,043.66 363,452.18 492,400.00 - 8,811.29 267,000.00 1,938,000.00 340,767.64 Program2200 - Public Affairs 69,285.16 511,067.75 1,216,600.00 34,430.11 269,909.35 521,400.00 - - - 1,738,000.00 957,022.90 Program2300 - Conservation 31,320.68 202,517.31 917,000.00 - - - - - - 917,000.00 714,482.69 Program3000 - Finance 49,041.99 354,239.84 834,400.00 20,607.27 151,837.52 357,600.00 - - - 1,192,000.00 685,922.64 Program3200 - Information Technology 55,287.57 422,093.65 949,200.00 23,694.66 184,294.72 406,800.00 - - - 1,356,000.00 749,611.63 Program3300 - Customer Service 115,029.51 403,320.66 702,000.00 86,168.84 299,891.82 526,500.00 86,165.04 296,435.61 526,500.00 1,755,000.00 755,351.91 Program3400 - Meter Service 17,235.54 121,012.62 278,000.00 - 747.25 - - - - 278,000.00 156,240.13 Program4000 - Engineering 37,919.50 264,797.81 1,126,300.00 34,091.60 131,737.89 482,700.00 - - - 1,609,000.00 1,212,464.30 Program5000 - Water Production 696,676.56 3,099,989.26 4,927,000.00 - - - - - - 4,927,000.00 1,827,010.74 Program5100 - Water Treatment 66,899.65 646,071.25 960,000.00 - - - - - - 960,000.00 313,928.75 Program5200 - Water Quality 36,058.82 224,787.65 557,000.00 - - - - - - 557,000.00 332,212.35 Program6000 - Field Maintenance Administration 29,556.67 195,756.43 388,800.00 3,164.98 23,333.15 43,200.00 - - - 432,000.00 212,910.42 Program6100 - Water Maintenance 364,190.06 1,855,871.97 3,082,000.00 - - - - - - 3,082,000.00 1,226,128.03 Program6200 - Wastewater Maintenance - - - 67,539.50 463,159.33 880,000.00 - - - 880,000.00 416,840.67 Program6300 - Water Reclamation - - - - - - 744,353.09 4,859,351.79 8,180,000.00 8,180,000.00 3,320,648.21 Program7000 - Facilities Maintenance 99,083.61 594,887.32 888,600.00 25,892.43 205,774.61 321,900.00 73,337.04 415,619.96 400,500.00 1,611,000.00 394,718.11 Program7100 - Fleet Maintenance 71,064.21 338,540.80 630,900.00 5,364.50 43,548.70 70,100.00 - - - 701,000.00 318,910.50 Program8000 - Capital 5,347.36 691,919.32 8,025,000.00 5,887.97 105,509.75 1,064,000.00 - - 3,000,000.00 12,089,000.00 11,291,570.93 Expense Total: 1,893,048.29 11,754,406.76 27,955,000.00 368,778.31 2,494,070.30 5,721,000.00 903,855.17 5,580,218.65 12,374,000.00 46,050,000.00 26,221,304.29 Total Surplus (Deficit):393,909.59$ 4,530,958.07$ -$ 115,969.53$ 999,983.45$ -$ (70,199.23)$ (493,491.14)$ -$ -$ (5,037,450.38)$ .. WATER WASTEWATER DISTRICT WIDE Revenue and Expense Budget-to-Actual by Program Month Ended December 31, 2022 Unaudited RECLAMATION Page 3 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,283,314.63$ 10,336,536.80$ 17,700,000.00$ -$ -$ -$ -$ -$ 692,000.00$ 18,392,000.00$ 8,055,463.20$ 42 Meter Charges 808,460.69 4,850,240.98 9,685,000.00 - - - - - - 9,685,000.00 4,834,759.02 43 Penalties 42,677.86 294,601.56 468,000.00 4,276.03 31,829.41 95,000.00 - - - 563,000.00 236,569.03 44 Wastewater System Charges - - - 457,559.43 2,769,949.11 5,621,000.00 - - - 5,621,000.00 2,851,050.89 45 Wastewater Treatment Charges - - - - - - 833,655.94 5,086,727.51 9,851,000.00 9,851,000.00 4,764,272.49 46 Other Operating Revenue 78,586.80 713,559.29 62,000.00 10,269.00 675,293.81 - - - 1,820,000.00 1,882,000.00 493,146.90 47 Non Operating Revenue 73,917.90 90,426.20 40,000.00 12,643.38 16,981.42 5,000.00 - - 11,000.00 56,000.00 (51,407.62) 48 Gain or Loss on Disposition - - - - - - - - - - - 56 Benefits - - - - - - - - - - - 68 Depreciation - - - - - - - - - - - Revenue Total: 2,286,957.88 16,285,364.83 27,955,000.00 484,747.84 3,494,053.75 5,721,000.00 833,655.94 5,086,727.51 12,374,000.00 46,050,000.00 21,183,853.91 Program: 1000 - Board of Directors - - - - - 51 Labor 5,512.50$ 38,587.50$ 94,500.00$ 2,362.50$ 16,537.50$ 40,500.00$ -$ -$ -$ 135,000.00$ 79,875.00$ 56 Benefits 4,311.25 25,182.67 61,600.00 1,847.65 10,792.46 26,400.00 - - - 88,000.00 52,024.87 62 Materials and Supplies - - 1,400.00 - - 600.00 - - - 2,000.00 2,000.00 63 Contract Services 10,500.00 49,000.00 156,800.00 4,500.00 21,000.00 67,200.00 - - - 224,000.00 154,000.00 65 Professional Development 2,810.71 9,687.99 17,500.00 207.44 2,730.77 7,500.00 - - - 25,000.00 12,581.24 Program: 1000 - Board of Directors Total: 23,134.46 122,458.16 331,800.00 8,917.59 51,060.73 142,200.00 - - - 474,000.00 300,481.11 Program: 2000 - General Administration - - - - - 51 Labor 27,698.41 159,925.69 367,500.00 11,870.79 68,425.58 157,500.00 - - - 525,000.00 296,648.73 52 Temporary Labor - - 21,000.00 - - 9,000.00 - - - 30,000.00 30,000.00 53 Overtime - 241.67 2,800.00 - 103.56 1,200.00 - - - 4,000.00 3,654.77 56 Benefits 8,447.88 138,252.02 237,300.00 2,675.04 53,418.45 101,700.00 - - - 339,000.00 147,329.53 62 Materials and Supplies - 655.26 4,900.00 - 280.80 2,100.00 - - - 7,000.00 6,063.94 63 Contract Services 41,139.52 115,960.17 221,200.00 17,631.22 49,697.23 94,800.00 - - - 316,000.00 150,342.60 64 Utilities 370.70 763.67 4,200.00 158.87 327.28 1,800.00 - - - 6,000.00 4,909.05 65 Professional Development 1,491.64 64,307.59 102,900.00 639.28 27,560.40 44,100.00 - - - 147,000.00 55,132.01 Program: 2000 - General Administration Total: 79,148.15 480,106.07 961,800.00 32,975.20 199,813.30 412,200.00 - - - 1,374,000.00 694,080.63 Program: 2100 - Human Resources - - - - - - 51 Labor 15,714.71 88,215.46 214,900.00 6,734.89 37,528.99 92,100.00 - - - 307,000.00 181,255.55 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 1,047.94 2,100.00 - 435.23 900.00 - - - 3,000.00 1,516.83 56 Benefits 4,910.77 104,654.76 123,900.00 2,104.51 44,494.62 53,100.00 - - - 177,000.00 27,850.62 62 Materials and Supplies 94.83 687.20 4,900.00 40.65 294.52 2,100.00 - - - 7,000.00 6,018.28 63 Contract Services 11,572.83 58,404.28 87,500.00 4,959.77 23,341.89 37,500.00 - - - 125,000.00 43,253.83 64 Utilities 80.33 275.07 700.00 34.44 117.89 300.00 - - - 1,000.00 607.04 65 Professional Development 6,130.86 29,197.55 46,900.00 2,627.51 12,470.29 20,100.00 - - - 67,000.00 25,332.16 67 Other 8,264.46 942,486.63 697,700.00 3,541.89 244,768.75 286,300.00 - 8,811.29 267,000.00 1,251,000.00 54,933.33 Program: 2100 - Human Resources Total: 46,768.79 1,224,968.89 1,178,600.00 20,043.66 363,452.18 492,400.00 - 8,811.29 267,000.00 1,938,000.00 340,767.64 Program: 2200 - Public Affairs - - - - - - 51 Labor 35,499.22 199,197.74 412,300.00 15,213.98 85,370.43 176,700.00 - - - 589,000.00 304,431.83 52 Temporary Labor - - - - - - - - - - - 53 Overtime 877.19 3,973.17 11,900.00 375.94 1,702.79 5,100.00 - - - 17,000.00 11,324.04 56 Benefits 9,160.24 103,990.29 170,100.00 3,925.83 44,566.87 72,900.00 - - - 243,000.00 94,442.84 62 Materials and Supplies 1,671.71 45,015.77 91,000.00 716.45 23,187.23 39,000.00 - - - 130,000.00 61,797.00 63 Contract Services 18,294.56 139,498.53 477,400.00 12,576.96 99,864.05 204,600.00 - - - 682,000.00 442,637.42 64 Utilities 1,364.77 10,949.50 26,600.00 584.90 11,599.65 11,400.00 - - - 38,000.00 15,450.85 65 Professional Development 2,417.47 8,442.75 27,300.00 1,036.05 3,618.33 11,700.00 - - - 39,000.00 26,938.92 Program: 2200 - Public Affairs Total: 69,285.16 511,067.75 1,216,600.00 34,430.11 269,909.35 521,400.00 - - - 1,738,000.00 957,022.90 Program: 2300 - Conservation - - - - - - 51 Labor 7,921.60 49,097.50 107,000.00 - - - - - - 107,000.00 57,902.50 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 2,562.14 7,000.00 - - - - - - 7,000.00 4,437.86 56 Benefits 2,783.77 15,636.93 40,000.00 - - - - - - 40,000.00 24,363.07 62 Materials and Supplies 300.00 17,710.48 278,000.00 - - - - - - 278,000.00 260,289.52 63 Contract Services 18,762.15 102,385.60 442,000.00 - - - - - - 442,000.00 339,614.40 64 Utilities 644.79 12,536.35 26,000.00 - - - - - - 26,000.00 13,463.65 65 Professional Development 908.37 2,588.31 17,000.00 - - - - - - 17,000.00 14,411.69 Program: 2300 - Conservation Total: 31,320.68 202,517.31 917,000.00 - - - - - - 917,000.00 714,482.69 Program: 3000 - Finance - - - - - - 51 Labor 31,656.71 195,602.60 490,000.00 13,567.10 84,134.63 210,000.00 - - - 700,000.00 420,262.77 52 Temporary Labor - - - - - - - - - - - 53 Overtime 399.07 2,533.84 9,100.00 171.04 1,085.90 3,900.00 - - - 13,000.00 9,380.26 56 Benefits 9,749.65 127,821.41 222,600.00 4,178.35 54,833.87 95,400.00 - - - 318,000.00 135,344.72 62 Materials and Supplies 891.41 2,207.99 8,400.00 382.03 946.31 3,600.00 - - - 12,000.00 8,845.70 63 Contract Services 5,941.07 20,739.40 80,500.00 2,135.58 8,550.58 34,500.00 - - - 115,000.00 85,710.02 64 Utilities 184.90 1,163.41 2,800.00 79.24 498.60 1,200.00 - - - 4,000.00 2,337.99 65 Professional Development 219.18 4,171.19 21,000.00 93.93 1,787.63 9,000.00 - - - 30,000.00 24,041.18 67 Other - - - - - - - - - - - Program: 3000 - Finance Total: 49,041.99 354,239.84 834,400.00 20,607.27 151,837.52 357,600.00 - - - 1,192,000.00 685,922.64 Month Ended December 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Page 4 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended December 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 3200 - Information Technology - - - - - - 51 Labor 20,138.15 118,695.45 266,000.00 8,630.65 53,845.43 114,000.00 - - - 380,000.00 207,459.12 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 301.39 - - 129.17 - - - - - (430.56) 56 Benefits 6,289.70 103,136.46 148,400.00 2,695.55 44,811.47 63,600.00 - - - 212,000.00 64,052.07 62 Materials and Supplies 2,154.45 35,128.71 32,200.00 923.35 15,055.19 13,800.00 - - - 46,000.00 (4,183.90) 63 Contract Services 24,647.23 153,355.74 483,700.00 10,563.10 65,535.24 207,300.00 - - - 691,000.00 472,109.02 64 Utilities 2,014.09 11,025.51 8,400.00 863.18 4,725.21 3,600.00 - - - 12,000.00 (3,750.72) 65 Professional Development 43.95 450.39 10,500.00 18.83 193.01 4,500.00 - - - 15,000.00 14,356.60 Program: 3200 - Information Technology Total: 55,287.57 422,093.65 949,200.00 23,694.66 184,294.72 406,800.00 - - - 1,356,000.00 749,611.63 Program: 3300 - Customer Service - - - - - - 51 Labor 15,467.27 91,989.96 213,200.00 11,600.46 68,625.72 159,900.00 11,600.42 66,247.94 159,900.00 533,000.00 306,136.38 52 Temporary Labor 2,045.41 11,285.83 - 1,534.06 8,464.41 - 1,534.06 8,464.38 - - (28,214.62) 53 Overtime 271.45 3,790.69 2,800.00 203.59 2,820.59 2,100.00 203.59 2,611.69 2,100.00 7,000.00 (2,222.97) 56 Benefits 5,924.59 58,430.30 122,800.00 4,443.63 43,717.89 92,100.00 4,443.20 43,116.33 92,100.00 307,000.00 161,735.48 62 Materials and Supplies 111.72 1,413.41 2,800.00 83.79 1,060.05 2,100.00 83.78 1,060.09 2,100.00 7,000.00 3,466.45 63 Contract Services 64,261.73 192,336.34 286,000.00 48,196.28 144,081.39 214,500.00 48,196.31 143,853.57 214,500.00 715,000.00 234,728.70 64 Utilities 26,804.91 40,930.47 64,400.00 20,103.67 30,697.84 48,300.00 20,103.68 30,697.84 48,300.00 161,000.00 58,673.85 65 Professional Development - 511.70 7,600.00 - 383.78 5,700.00 - 383.77 5,700.00 19,000.00 17,720.75 67 Other 142.43 2,631.96 2,400.00 3.36 40.15 1,800.00 - - 1,800.00 6,000.00 3,327.89 Program: 3300 - Customer Service Total: 115,029.51 403,320.66 702,000.00 86,168.84 299,891.82 526,500.00 86,165.04 296,435.61 526,500.00 1,755,000.00 755,351.91 Program: 3400 - Meter Service - - - - - - 51 Labor 12,311.82 72,488.90 164,000.00 - 447.84 - - - - 164,000.00 91,063.26 53 Overtime - 1,303.31 6,000.00 - - - - - - 6,000.00 4,696.69 56 Benefits 4,578.90 45,850.22 96,000.00 - 299.41 - - - - 96,000.00 49,850.37 62 Materials and Supplies - - 4,000.00 - - - - - - 4,000.00 4,000.00 63 Contract Services 118.10 680.64 7,000.00 - - - - - - 7,000.00 6,319.36 64 Utilities 226.72 689.55 1,000.00 - - - - - - 1,000.00 310.45 65 Professional Development - - - - - - - - - - - Program: 3400 - Meter Service Total: 17,235.54 121,012.62 278,000.00 - 747.25 - - - - 278,000.00 156,240.13 Program: 4000 - Engineering - - - - - - 51 Labor 28,965.71 175,610.93 467,600.00 12,413.89 75,207.89 200,400.00 - - - 668,000.00 417,181.18 52 Temporary Labor - - - - - - - - - - - 53 Overtime - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 56 Benefits 6,253.47 39,138.03 135,100.00 2,679.94 16,859.39 57,900.00 - - - 193,000.00 137,002.58 62 Materials and Supplies (33.72) 800.47 13,300.00 - 725.27 5,700.00 - - - 19,000.00 17,474.26 63 Contract Services 932.50 28,993.43 357,700.00 52.50 11,986.53 153,300.00 - - - 511,000.00 470,020.04 64 Utilities 1,701.61 16,815.55 130,900.00 18,648.27 25,592.91 56,100.00 - - - 187,000.00 144,591.54 65 Professional Development 99.93 3,439.40 19,600.00 297.00 1,365.90 8,400.00 - - - 28,000.00 23,194.70 Program: 4000 - Engineering Total: 37,919.50 264,797.81 1,126,300.00 34,091.60 131,737.89 482,700.00 - - - 1,609,000.00 1,212,464.30 Program: 5000 - Water Production - - - - - - 51 Labor 57,197.30 353,487.81 781,000.00 - - - - - - 781,000.00 427,512.19 53 Overtime 1,604.35 17,500.76 70,000.00 - - - - - - 70,000.00 52,499.24 54 Standby 1,220.00 6,342.00 15,000.00 - - - - - - 15,000.00 8,658.00 56 Benefits 17,756.18 242,111.94 404,000.00 - - - - - - 404,000.00 161,888.06 61 Water Supply - 108,881.00 286,000.00 - - - - - - 286,000.00 177,119.00 62 Materials and Supplies 25,449.70 148,024.47 335,000.00 - - - - - - 335,000.00 186,975.53 63 Contract Services 136,314.38 384,696.15 461,000.00 - - - - - - 461,000.00 76,303.85 64 Utilities 455,625.99 1,828,258.20 2,564,000.00 - - - - - - 2,564,000.00 735,741.80 65 Professional Development 1,508.66 10,686.93 11,000.00 - - - - - - 11,000.00 313.07 Program: 5000 - Water Production Total: 696,676.56 3,099,989.26 4,927,000.00 - - - - - - 4,927,000.00 1,827,010.74 Program: 5100 - Water Treatment - - - - - - 51 Labor 19,962.60 93,893.78 261,000.00 - - - - - - 261,000.00 167,106.22 53 Overtime 5,278.78 29,576.14 39,000.00 - - - - - - 39,000.00 9,423.86 56 Benefits 6,248.38 95,396.22 159,000.00 - - - - - - 159,000.00 63,603.78 62 Materials and Supplies 16,944.53 220,886.08 170,000.00 - - - - - - 170,000.00 (50,886.08) 63 Contract Services 6,245.14 124,171.28 149,000.00 - - - - - - 149,000.00 24,828.72 64 Utilities 12,220.22 82,147.75 182,000.00 - - - - - - 182,000.00 99,852.25 Program: 5100 - Water Treatment Total: 66,899.65 646,071.25 960,000.00 - - - - - - 960,000.00 313,928.75 Program: 5200 - Water Quality - - - - - - 51 Labor 17,011.22 103,679.38 238,000.00 - - - - - - 238,000.00 134,320.62 53 Overtime 411.89 2,241.44 12,000.00 - - - - - - 12,000.00 9,758.56 56 Benefits 4,295.79 53,782.63 114,000.00 - - - - - - 114,000.00 60,217.37 62 Materials and Supplies 1,436.34 8,937.65 20,000.00 - - - - - - 20,000.00 11,062.35 63 Contract Services 12,814.05 55,517.18 165,000.00 - - - - - - 165,000.00 109,482.82 64 Utilities - - 2,000.00 - - - - - - 2,000.00 2,000.00 65 Professional Development 89.53 629.37 6,000.00 - - - - - - 6,000.00 5,370.63 Program: 5200 - Water Quality Total: 36,058.82 224,787.65 557,000.00 - - - - - - 557,000.00 332,212.35 Page 5 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended December 31, 2022 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 6000 - Field Maintenance Administration - - - - - - 51 Labor 13,244.74 77,991.61 180,900.00 1,470.37 10,645.32 20,100.00 - - - 201,000.00 112,363.07 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 1,144.08 1,800.00 - 127.12 200.00 - - - 2,000.00 728.80 54 Standby 2,352.00 10,527.18 18,000.00 176.00 859.92 2,000.00 - - - 20,000.00 8,612.90 56 Benefits 6,400.45 78,738.83 126,000.00 696.45 9,053.85 14,000.00 - - - 140,000.00 52,207.32 62 Materials and Supplies - - 2,700.00 - - 300.00 - - - 3,000.00 3,000.00 63 Contract Services 133.73 2,412.65 900.00 14.85 198.95 100.00 - - - 1,000.00 (1,611.60) 64 Utilities 7,083.09 19,679.05 36,900.00 787.01 2,056.27 4,100.00 - - - 41,000.00 19,264.68 65 Professional Development 342.66 5,263.03 21,600.00 20.30 391.72 2,400.00 - - - 24,000.00 18,345.25 Program: 6000 - Field Maintenance Administration Total: 29,556.67 195,756.43 388,800.00 3,164.98 23,333.15 43,200.00 - - - 432,000.00 212,910.42 Program: 6100 - Water Maintenance - - - - - - 51 Labor 81,121.74 502,057.40 1,153,000.00 - - - - - - 1,153,000.00 650,942.60 53 Overtime 28,231.44 172,988.74 219,000.00 - - - - - - 219,000.00 46,011.26 56 Benefits 30,260.17 340,053.24 602,000.00 - - - - - - 602,000.00 261,946.76 62 Materials and Supplies 140,658.22 489,553.41 471,000.00 - - - - - - 471,000.00 (18,553.41) 63 Contract Services 83,918.49 347,574.18 637,000.00 - - - - - - 637,000.00 289,425.82 64 Utilities - 3,645.00 - - - - - - - - (3,645.00) Program: 6100 - Water Maintenance Total: 364,190.06 1,855,871.97 3,082,000.00 - - - - - - 3,082,000.00 1,226,128.03 Program: 6200 - Wastewater Maintenance - - - - - - 51 Labor - - - 28,594.58 153,657.63 362,000.00 - - - 362,000.00 208,342.37 53 Overtime - - - 3,055.73 12,157.12 9,000.00 - - - 9,000.00 (3,157.12) 56 Benefits - - - 10,135.28 51,636.59 196,000.00 - - - 196,000.00 144,363.41 62 Materials and Supplies - - - 4,950.68 7,055.33 36,000.00 - - - 36,000.00 28,944.67 Wastewater Treatment - - - - - 7,610,000.00 - - - 7,610,000.00 7,610,000.00 63 Contract Services - - - 20,803.23 238,652.66 (7,333,000.00) - - - (7,333,000.00) (7,571,652.66) Program: 6200 - Wastewater Maintenance Total: - - - 67,539.50 463,159.33 880,000.00 - - - 880,000.00 416,840.67 Program: 6300 - Water Reclamation - - - - - - 51 Labor - - - - - - 36,442.12 218,774.02 820,000.00 820,000.00 601,225.98 53 Overtime - - - - - - - 4,289.62 3,000.00 3,000.00 (1,289.62) 54 Standby - - - - - - - - - - - 56 Benefits - - - - - - 10,580.36 170,833.43 473,000.00 473,000.00 302,166.57 62 Materials and Supplies - - - - - - - 696.55 657,000.00 657,000.00 656,303.45 63 Contract Services - - - - - - 682,421.00 4,367,869.31 5,935,000.00 5,935,000.00 1,567,130.69 64 Utilities - - - - - - 14,909.61 96,888.86 280,000.00 280,000.00 183,111.14 65 Professional Development - - - - - - - - 12,000.00 12,000.00 12,000.00 Program: 6300 - Water Reclamation Total: - - - - - - 744,353.09 4,859,351.79 8,180,000.00 8,180,000.00 3,320,648.21 Program: 7000 - Facilities Maintenance - - - - - - 51 Labor 7,505.11 45,984.75 101,500.00 3,197.60 19,012.96 40,600.00 4,419.93 24,846.46 60,900.00 203,000.00 113,155.83 53 Overtime 712.15 6,824.83 7,000.00 178.04 1,847.59 2,800.00 - 565.57 4,200.00 14,000.00 4,762.01 56 Benefits 2,836.63 50,564.40 55,000.00 1,167.49 14,419.84 22,000.00 1,539.20 16,765.72 33,000.00 110,000.00 28,250.04 62 Materials and Supplies 1,965.25 18,920.89 37,000.00 725.27 4,553.94 8,400.00 2,547.91 40,520.29 12,600.00 58,000.00 (5,995.12) 63 Contract Services 61,903.17 396,492.42 595,600.00 11,823.03 141,891.55 215,500.00 48,212.96 271,017.35 240,900.00 1,052,000.00 242,598.68 64 Utilities 24,161.30 76,100.03 92,000.00 8,801.00 24,048.73 32,400.00 16,617.04 61,904.57 48,600.00 173,000.00 10,946.67 65 Professional Development - - 500.00 - - 200.00 - - 300.00 1,000.00 1,000.00 Program: 7000 - Facilities Maintenance Total: 99,083.61 594,887.32 888,600.00 25,892.43 205,774.61 321,900.00 73,337.04 415,619.96 400,500.00 1,611,000.00 394,718.11 - - - Program: 7100 - Fleet Maintenance - - - - - - 51 Labor 6,051.46 36,494.47 81,900.00 672.38 4,054.90 9,100.00 - - - 91,000.00 50,450.63 53 Overtime 538.91 794.19 2,700.00 59.88 88.24 300.00 - - - 3,000.00 2,117.57 56 Benefits 1,704.71 9,600.55 49,500.00 189.41 1,066.71 5,500.00 - - - 55,000.00 44,332.74 62 Materials and Supplies 10,159.89 60,101.81 95,400.00 1,216.60 11,414.47 10,600.00 - - - 106,000.00 34,483.72 63 Contract Services 24,793.95 101,695.11 216,900.00 135.65 12,496.12 24,100.00 - - - 241,000.00 126,808.77 64 Utilities 27,815.29 129,854.67 180,900.00 3,090.58 14,428.26 20,100.00 - - - 201,000.00 56,717.07 65 Professional Development - - 3,600.00 - - 400.00 - - - 4,000.00 4,000.00 Program: 7100 - Fleet Maintenance Total: 71,064.21 338,540.80 630,900.00 5,364.50 43,548.70 70,100.00 - - - 701,000.00 318,910.50 - - - Program: 8000 - Capital - - - - - 71 -Debt Service 1,260,957.00 1,727,640.31 3,080,000.00 175,000.00 224,894.00 274,000.00 - - - 3,354,000.00 1,401,465.69 81 -Capital Improvement 2,733,866.62 2,733,866.62 5,425,000.00 286,709.99 286,709.99 315,000.00 - - - 5,740,000.00 2,719,423.39 82 -Capital Outlay 5,347.36 225,236.01 720,000.00 5,887.97 55,615.75 475,000.00 - - - 1,195,000.00 914,148.24 83 -Accounting Income Add back (3,994,823.62) (3,994,823.62) - (461,709.99) (461,709.99) - - - - - 4,456,533.61 88 -Transfer to Reserves - - - - - - - - 3,000,000.00 3,000,000.00 3,000,000.00 99 -Transfer from Reserves - - (1,200,000.00) - - - - - - (1,200,000.00) (1,200,000.00) Program: 8000 - Capital Total: 5,347.36 691,919.32 8,025,000.00 5,887.97 105,509.75 1,064,000.00 - - 3,000,000.00 12,089,000.00 11,291,570.93 Total Surplus (Deficit): 393,909.59$ 4,530,958.07$ -$ 115,969.53$ 999,983.45$ -$ (70,199.23)$ (493,491.14)$ -$ -$ (5,037,450.38)$ Page 6 of 6 Agenda Item #2b February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2b Consent Item 6 9 3 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Financial Statements for January 2023 RECOMMENDATION That the Board of Directors accept and file the attached financial statements as of, and for the period ended, January 31, 2023. BACKGROUND / ANALYSIS The East Valley Water District adopted an annual budget on June 22, 2022 for fiscal year 2022-2023. In accordance with District Administrative policy 7.7, the Chief Financial Officer provides regular budget updates to the Board of Directors (Board). Included herewith for the Board’s review is a summary of the District’s financial results, as of January 31, 2023. 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: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer Agenda Item #2b February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2b Consent Item 6 9 3 ATTACHMENTS 1. January 2023 Financial Statement Monthly Review 2. January 2023 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2023 page | 1 The following is a highlight summary of the District’s financial results as of January 31, 2023. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at January 31, 2023 are $398.90 million. CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT TOTAL Cash and Investments $ 16.80 $ 7.83 $ - $ 24.63 Utility Plant, Net 98.80 17.59 - 116.39 Other Assets 51.74 32.02 174.12 257.88 Current Liabilities 12.51 7.83 34.95 55.29 Long Term Liabilities 40.87 6.55 139.67 187.09 Beginning Net Position 103.44 40.93 - 144.37 Change in Equity 5.11 1.14 (0.50) 5.75 TOTAL NET $ 108.55 $ 42.07 $ (0.50) $ 150.12 Cash and Investments Cash and Investments are $24.63 million for the month of January, an increase of $3.24 million from the prior month. The District received reimbursement for work performed on the Recycled Water Pipeline and Weaver Basin through September 2022. The District’s Due from Other Governments includes a receivable for work performed on the Recycled Water Pipeline from October through December bringing the ending balance as of January 31, 2023 to $8.54 million. $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 JANUARY 31, 2023 page | 2 Statement of Revenues & Expenses Total Revenues & Expenses through January 31, 2023 are summarized below (in millions): Column1 WATER WASTEWATER RECLAMATION DISTRICT TOTAL Revenue $ 18.51 $ 3.99 $ 5.89 $ 28.39 Expense 13.40 2.85 6.39 22.64 Water Sales by Tier Water Sales for the month ending January 31, 2023 were $1.21M; $23K over staff projections for the month and $16K over projections year-to-date. $- $0.5 $1.0 $1.5 $2.0 $2.5 Mi l l i o n s WATER SALES BY TIER Tier 1 Tier 2 Tier 3 FY 2022-23 Projection For a more detailed presentation, operating results are presented in three ways on pages 2 through 7 of the attached financial statements for the period ending January 31, 2023. 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 JANUARY 31, 2023 page | 3 Water Sales by Customer Class The table below shows the District’s water sales for the month of January 2023 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 702,092$ 648,000$ 54,092$ 8% Multi-Family 296,330 328,000 (31,670) -10% Commercial 121,996 146,000 (24,004) -16% Irrigation 97,857 73,000 24,857 34% TOTAL $1,218,275 $ 1,195,000 $ 23,275 2% The following table displays customer class by tier for the month of January 2023: CUSTOMER CLASS TIER ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential Tier 1 385,241$ 343,000$ 42,241$ 12% Residential Tier 2 90,277 118,000 (27,723) -23% Residential Tier 3 226,574 187,000 39,574 21% Multi-Family Tier 1 164,853 170,000 (5,147) -3% Multi-Family Tier 2 20,521 41,000 (20,479) -50% Multi-Family Tier 3 110,956 117,000 (6,044) -5% Commercial Tier 1 74,739 69,000 5,739 8% Commercial Tier 2 6,449 7,000 (551) -8% Commercial Tier 3 40,808 70,000 (29,192) -42% Irrigation Tier 2 27,325 25,000 2,325 9% Irrigation Tier 3 70,532 48,000 22,532 47% TOTAL $ 1,218,275 $ 1,195,000 $ 23,275 2% Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2023 page | 4 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 January. As noted in the graph, Water Revenue experienced a minor decrease over last year. Water consumption decreased 109.57 million gallons (146K HCF) compared to January of 2022. $- $2.0 $4.0 $6.0 $8.0 $10.0 $12.0 $14.0 $16.0 $18.0 $20.0 1/31/2022 1/31/2023 Mi l l i o n s COMPARATIVE MONTHLY WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total -$17,251,757 Total -$17,213,573 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2023 page | 5 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2021-22 and FY 2022-23. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2023 page | 6 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2021-22 and FY 2022-23. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2023 page | 7 Water Reclamation Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Reclamation Fund operating cost centers for FY 2021-22 and FY 2022-23. In FY 2021-22 the Treatment costs were incurred entirely by San Bernardino Municipal Water Department and billed to the District. WATER WASTEWATER RECLAMATION DISTRICT TOTAL Assets: Current Assets: 01 Cash and Cash Equivalents 7,958,005.89$ 449,564.99$ -$ 8,407,570.88$ 02 Investments 3,365,974.12 1,757,948.28 - 5,123,922.40 03 Accounts Receivable, Net 4,219,198.06 820,528.67 - 5,039,726.73 04 -Interest Receivable - 3,377.19 - 3,377.19 14*05 Other Receivables 2,274,359.19 - - 2,274,359.19 07 Due from Sewer Fund 5,500,000.00 - - 5,500,000.00 07.Due from Reclamation Fund 13,240,207.07 13,171,516.85 - 26,411,723.92 06 Due from Other Governments 42,000.01 - 8,499,510.03 8,541,510.04 08 Inventory 873,402.04 6,721.16 - 880,123.20 09 Prepaid Expenses 361,101.15 40,988.72 1,720.50 403,810.37 37,834,247.53 16,250,645.86 8,501,230.53 62,586,123.92 Non-Current Assets: 10 Restricted Cash and Cash Equivalents 5,471,162.92 5,624,841.57 - 11,096,004.49 11 Capital Assets not being Depreciated 22,495,108.46 17,003,073.33 165,618,345.69 205,116,527.48 13 Capital Assets, Net 98,804,610.97 17,590,163.40 - 116,394,774.37 126,770,882.35 40,218,078.30 165,618,345.69 332,607,306.34 Total Assets:164,605,129.88 56,468,724.16 174,119,576.22 395,193,430.26 Deferred Outflow Of Resources 24*Deferred Charge on Refunding 610,558.73 286,292.69 - 896,851.42 25 Deferred Outflows - Pensions 2,127,130.34 691,919.73 - 2,819,050.07 167,342,818.95 57,446,936.58 174,119,576.22 398,909,331.75 Current Liabilities: 22 Accounts Payable and Accrued Expenses 8,701,029.69 27,441.76 - 8,728,471.45 29 Due to Water Fund - 5,500,000.00 13,240,207.07 18,740,207.07 29.Due to Sewer Fund - - 13,171,516.85 13,171,516.85 23 Accrued Payroll and Benefits - - - - 15 Customer Service Deposits 1,428,898.89 - - 1,428,898.89 16 Construction Advances and Retentions 610,334.61 2,173,612.79 8,540,294.23 11,324,241.63 17 Accrued Interest Payable 234,217.54 24,947.00 - 259,164.54 18 Current Portion of Compensated Absences 495,871.40 108,250.60 - 604,122.00 19 Current Portion of Long-Term Debt 1,044,052.55 - - 1,044,052.55 12,514,404.68 7,834,252.15 34,952,018.15 55,300,674.98 Non-Current Liabilities: 20 Compensated Absences, less current portion 340,857.92 43,569.11 (2,538.00) 381,889.03 28 Net Pension Liability 5,094,004.28 1,563,684.95 - 6,657,689.23 21 Long Term Debt, Less Current Portion 35,435,393.60 4,938,562.10 139,669,059.00 180,043,014.70 27 Other Liabilities 1,173.64 - - 1,173.64 40,871,429.44 6,545,816.16 139,666,521.00 187,083,766.60 Total Liabilities:53,385,834.12 14,380,068.31 174,618,539.15 242,384,441.58 Deferred Inflows Of Resources 26 Deferred Inflows - Pensions 5,403,596.94 1,000,008.59 - 6,403,605.53 58,789,431.06 15,380,076.90 174,618,539.15 248,788,047.11 31 Equity 103,441,036.60 40,925,997.03 - 144,367,033.63 103,441,036.60 40,925,997.03 - 144,367,033.63 Tot Total Revenue 18,514,613.50 3,988,245.77 5,891,133.14 28,393,992.41 Tot Total Expense 13,402,262.21 2,847,383.12 6,390,096.07 22,639,741.40 5,112,351.29 1,140,862.65 (498,962.93) 5,754,251.01 108,553,387.89 42,066,859.68 (498,962.93) 150,121,284.64 167,342,818.95$ 57,446,936.58$ 174,119,576.22$ 398,909,331.75$ Unaudited As of January 31, 2023 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 Liabilities and Deferred Inflows of Resources: Total Non-Current Liabilities: Page 1 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,218,274.87$ 11,554,811.67$ 17,700,000.00$ -$ -$ -$ -$ -$ 692,000.00$ 18,392,000.00$ 6,837,188.33$ 42 Meter Charges 808,884.75 5,659,125.73 9,685,000.00 - - - - - - 9,685,000.00 4,025,874.27 43 Penalties 60,016.42 354,617.98 468,000.00 5,370.75 37,200.16 95,000.00 - - - 563,000.00 171,181.86 44 Wastewater System Charges - - - 454,430.40 3,224,379.51 5,621,000.00 - - - 5,621,000.00 2,396,620.49 45 Wastewater Treatment Charges - - - - - - 804,405.63 5,891,133.14 9,851,000.00 9,851,000.00 3,959,866.86 46 Other Operating Revenue 140,784.79 854,344.08 62,000.00 34,390.87 709,684.68 - - - 1,820,000.00 1,882,000.00 317,971.24 47 Non Operating Revenue 1,287.84 91,714.04 40,000.00 - 16,981.42 5,000.00 - - 11,000.00 56,000.00 (52,695.46) 48 Gain or Loss on Disposition - - - - - - - - - - - 56 Benefits - - - - - - - - - - - 68 Depreciation - - - - - - - - - - - Revenue Total: 2,229,248.67 18,514,613.50 27,955,000.00 494,192.02 3,988,245.77 5,721,000.00 804,405.63 5,891,133.14 12,374,000.00 46,050,000.00 17,656,007.59 - - - - - - - - Expense by Category 51 Labor 401,380.25 2,793,095.35 5,573,300.00 112,947.40 781,977.81 1,573,900.00 52,617.82 354,021.86 1,040,800.00 8,188,000.00 4,258,904.98 52 Temporary Labor 1,838.48 13,124.31 21,000.00 1,378.86 9,843.27 9,000.00 1,378.87 9,843.25 - 30,000.00 (2,810.83) 56 Benefits 132,549.80 1,765,938.64 2,869,400.00 36,113.54 426,520.19 801,500.00 16,770.15 247,485.63 598,100.00 4,269,000.00 1,829,055.54 63 Contract Services 219,942.13 2,493,960.83 4,825,200.00 83,400.50 900,775.89 1,530,400.00 717,134.20 5,499,953.63 6,390,400.00 12,746,000.00 3,851,309.65 65 Professional Development 6,829.94 146,206.14 313,000.00 1,191.37 51,693.20 114,000.00 - 383.77 18,000.00 445,000.00 246,716.89 53 Overtime 44,593.41 290,369.80 393,200.00 4,903.19 24,965.27 25,500.00 454.16 7,921.04 9,300.00 428,000.00 104,743.89 62 Materials and Supplies 85,980.72 1,136,024.32 1,572,000.00 3,125.83 67,698.94 124,300.00 2,419.31 44,696.24 671,700.00 2,368,000.00 1,119,580.50 64 Utilities 188,912.58 2,423,746.36 3,322,800.00 3,203.11 117,295.75 179,300.00 17,644.84 207,136.11 376,900.00 3,879,000.00 1,130,821.78 52 Temporary Labor 1,838.48 13,124.31 21,000.00 1,378.86 9,843.27 9,000.00 1,378.87 9,843.25 - 30,000.00 (2,810.83) 67 Other 244,432.59 1,189,551.18 700,100.00 103,082.29 347,891.19 288,100.00 - 8,811.29 268,800.00 1,257,000.00 (289,253.66) 54 Standby 4,784.00 21,653.18 33,000.00 268.00 1,127.92 2,000.00 - - - 35,000.00 12,218.90 61 Water Supply 300,000.00 408,881.00 286,000.00 - - - - - - 286,000.00 (122,881.00) 71 -Debt Service 14,147.47 1,741,787.78 3,080,000.00 - 224,894.00 274,000.00 - - - 3,354,000.00 1,387,318.22 81 -Capital Improvement 843,502.31 3,577,368.93 5,425,000.00 57,814.81 344,524.80 315,000.00 - - - 5,740,000.00 1,818,106.27 82 -Capital Outlay 520.00 225,756.01 720,000.00 2,240.67 57,856.42 475,000.00 - - - 1,195,000.00 911,387.57 83 -Accounting Income Add back (843,502.31) (4,838,325.93) - (57,814.81) (519,524.80) - - - - - 5,357,850.73 88 -Transfer to Reserves - - - - - - - - 3,000,000.00 3,000,000.00 3,000,000.00 99 -Transfer from Reserves - - (1,200,000.00) - - - - - - (1,200,000.00) (1,200,000.00) Expense Total: 1,647,749.85 13,402,262.21 27,955,000.00 353,233.62 2,847,383.12 5,721,000.00 809,798.22 6,390,096.07 12,374,000.00 46,050,000.00 23,410,258.60 Total Surplus (Deficit): 581,498.82$ 5,112,351.29$ -$ 140,958.40$ 1,140,862.65$ -$ (5,392.59)$ (498,962.93)$ -$ -$ (5,754,251.01)$ Unaudited Revenue and Expense Budget-to-Actual by Category Month Ended January 31, 2023 WATER WASTEWATER DISTRICT WIDERECLAMATION Page 2 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,218,274.87$ 11,554,811.67$ 17,700,000.00$ -$ -$ -$ -$ -$ 692,000.00$ 18,392,000.00$ 6,837,188.33$ 42 Meter Charges 808,884.75 5,659,125.73 9,685,000.00 - - - - - - 9,685,000.00 4,025,874.27 43 Penalties 60,016.42 354,617.98 468,000.00 5,370.75 37,200.16 95,000.00 - - - 563,000.00 171,181.86 44 Wastewater System Charges - - - 454,430.40 3,224,379.51 5,621,000.00 - - - 5,621,000.00 2,396,620.49 45 Wastewater Treatment Charges - - - - - - 804,405.63 5,891,133.14 9,851,000.00 9,851,000.00 3,959,866.86 46 Other Operating Revenue 140,784.79 854,344.08 62,000.00 34,390.87 709,684.68 - - - 1,820,000.00 1,882,000.00 317,971.24 47 Non Operating Revenue 1,287.84 91,714.04 40,000.00 - 16,981.42 5,000.00 - - 11,000.00 56,000.00 (52,695.46) Revenue Total: 2,229,248.67 18,514,613.50 27,955,000.00 494,192.02 3,988,245.77 5,721,000.00 804,405.63 5,891,133.14 12,374,000.00 46,050,000.00 17,656,007.59 Program1000 - Board of Directors 19,646.41 142,104.57 331,800.00 8,400.06 59,460.79 142,200.00 - - - 474,000.00 272,434.64 Program2000 - General Administration 29,159.70 509,265.77 961,800.00 11,594.58 211,407.88 412,200.00 - - - 1,374,000.00 653,326.35 Program2100 - Human Resources 265,155.67 1,490,124.56 1,178,600.00 113,637.99 477,090.17 492,400.00 - 8,811.29 267,000.00 1,938,000.00 (38,026.02) Program2200 - Public Affairs 47,119.13 558,186.88 1,216,600.00 60,317.78 330,227.13 521,400.00 - - - 1,738,000.00 849,585.99 Program2300 - Conservation 41,517.48 244,034.79 917,000.00 - - - - - - 917,000.00 672,965.21 Program3000 - Finance 67,321.86 421,561.70 834,400.00 28,851.99 180,689.51 357,600.00 - - - 1,192,000.00 589,748.79 Program3200 - Information Technology 43,806.14 465,899.79 949,200.00 18,773.93 203,068.65 406,800.00 - - - 1,356,000.00 687,031.56 Program3300 - Customer Service 30,485.51 433,911.77 702,000.00 19,931.10 319,902.12 526,500.00 19,926.99 316,441.80 526,500.00 1,755,000.00 684,744.31 Program3400 - Meter Service 17,845.52 138,858.14 278,000.00 - 747.25 - - - - 278,000.00 138,394.61 Program4000 - Engineering 41,781.16 306,578.97 1,126,300.00 15,600.02 147,337.91 482,700.00 - - - 1,609,000.00 1,155,083.12 Program5000 - Water Production 577,161.84 3,677,151.10 4,927,000.00 - - - - - - 4,927,000.00 1,249,848.90 Program5100 - Water Treatment 62,708.69 708,779.94 960,000.00 - - - - - - 960,000.00 251,220.06 Program5200 - Water Quality 24,818.04 249,605.69 557,000.00 - - - - - - 557,000.00 307,394.31 Program6000 - Field Maintenance Administration 23,444.81 219,201.24 388,800.00 2,429.84 25,762.99 43,200.00 - - - 432,000.00 187,035.77 Program6100 - Water Maintenance 227,319.96 2,083,191.93 3,082,000.00 - - - - - - 3,082,000.00 998,808.07 Program6200 - Wastewater Maintenance - - - 49,135.54 512,294.87 880,000.00 - - - 880,000.00 367,705.13 Program6300 - Water Reclamation - - - - - - 743,754.31 5,603,106.10 8,180,000.00 8,180,000.00 2,576,893.90 Program7000 - Facilities Maintenance 62,006.02 656,893.34 888,600.00 17,459.62 223,234.23 321,900.00 46,116.92 461,736.88 400,500.00 1,611,000.00 269,135.55 Program7100 - Fleet Maintenance 51,784.44 390,325.24 630,900.00 4,860.50 48,409.20 70,100.00 - - - 701,000.00 262,265.56 Program8000 - Capital 14,667.47 706,586.79 8,025,000.00 2,240.67 107,750.42 1,064,000.00 - - 3,000,000.00 12,089,000.00 11,274,662.79 Expense Total: 1,647,749.85 13,402,262.21 27,955,000.00 353,233.62 2,847,383.12 5,721,000.00 809,798.22 6,390,096.07 12,374,000.00 46,050,000.00 23,410,258.60 Total Surplus (Deficit):581,498.82$ 5,112,351.29$ -$ 140,958.40$ 1,140,862.65$ -$ (5,392.59)$ (498,962.93)$ -$ -$ (5,754,251.01)$ .. WATER WASTEWATER DISTRICT WIDE Revenue and Expense Budget-to-Actual by Program Month Ended January 31, 2023 Unaudited RECLAMATION Page 3 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales 1,218,274.87$ 11,554,811.67$ 17,700,000.00$ -$ -$ -$ -$ -$ 692,000.00$ 18,392,000.00$ 6,837,188.33$ 42 Meter Charges 808,884.75 5,659,125.73 9,685,000.00 - - - - - - 9,685,000.00 4,025,874.27 43 Penalties 60,016.42 354,617.98 468,000.00 5,370.75 37,200.16 95,000.00 - - - 563,000.00 171,181.86 44 Wastewater System Charges - - - 454,430.40 3,224,379.51 5,621,000.00 - - - 5,621,000.00 2,396,620.49 45 Wastewater Treatment Charges - - - - - - 804,405.63 5,891,133.14 9,851,000.00 9,851,000.00 3,959,866.86 46 Other Operating Revenue 140,784.79 854,344.08 62,000.00 34,390.87 709,684.68 - - - 1,820,000.00 1,882,000.00 317,971.24 47 Non Operating Revenue 1,287.84 91,714.04 40,000.00 - 16,981.42 5,000.00 - - 11,000.00 56,000.00 (52,695.46) 48 Gain or Loss on Disposition - - - - - - - - - - - 56 Benefits - - - - - - - - - - - 68 Depreciation - - - - - - - - - - - Revenue Total: 2,229,248.67 18,514,613.50 27,955,000.00 494,192.02 3,988,245.77 5,721,000.00 804,405.63 5,891,133.14 12,374,000.00 46,050,000.00 17,656,007.59 Program: 1000 - Board of Directors - - - - - 51 Labor 5,040.00$ 43,627.50$ 94,500.00$ 2,160.00$ 18,697.50$ 40,500.00$ -$ -$ -$ 135,000.00$ 72,675.00$ 56 Benefits 3,977.56 29,160.23 61,600.00 1,704.66 12,497.12 26,400.00 - - - 88,000.00 46,342.65 62 Materials and Supplies - - 1,400.00 - - 600.00 - - - 2,000.00 2,000.00 63 Contract Services 10,500.00 59,500.00 156,800.00 4,500.00 25,500.00 67,200.00 - - - 224,000.00 139,000.00 65 Professional Development 128.85 9,816.84 17,500.00 35.40 2,766.17 7,500.00 - - - 25,000.00 12,416.99 Program: 1000 - Board of Directors Total: 19,646.41 142,104.57 331,800.00 8,400.06 59,460.79 142,200.00 - - - 474,000.00 272,434.64 Program: 2000 - General Administration - - - - - 51 Labor 25,715.36 185,641.05 367,500.00 11,020.88 79,446.46 157,500.00 - - - 525,000.00 259,912.49 52 Temporary Labor - - 21,000.00 - - 9,000.00 - - - 30,000.00 30,000.00 53 Overtime 113.69 355.36 2,800.00 48.72 152.28 1,200.00 - - - 4,000.00 3,492.36 56 Benefits 9,281.03 147,533.05 237,300.00 3,075.14 56,493.59 101,700.00 - - - 339,000.00 134,973.36 62 Materials and Supplies 59.58 714.84 4,900.00 25.53 306.33 2,100.00 - - - 7,000.00 5,978.83 63 Contract Services (8,552.36) 107,407.81 221,200.00 (3,665.29) 46,031.94 94,800.00 - - - 316,000.00 162,560.25 64 Utilities - 763.67 4,200.00 - 327.28 1,800.00 - - - 6,000.00 4,909.05 65 Professional Development 2,542.40 66,849.99 102,900.00 1,089.60 28,650.00 44,100.00 - - - 147,000.00 51,500.01 Program: 2000 - General Administration Total: 29,159.70 509,265.77 961,800.00 11,594.58 211,407.88 412,200.00 - - - 1,374,000.00 653,326.35 Program: 2100 - Human Resources - - - - - - 51 Labor 15,756.72 103,972.18 214,900.00 6,752.89 44,281.88 92,100.00 - - - 307,000.00 158,745.94 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 1,047.94 2,100.00 - 435.23 900.00 - - - 3,000.00 1,516.83 56 Benefits 4,552.81 109,207.57 123,900.00 1,951.06 46,445.68 53,100.00 - - - 177,000.00 21,346.75 62 Materials and Supplies (41.98) 645.22 4,900.00 (18.00) 276.52 2,100.00 - - - 7,000.00 6,078.26 63 Contract Services 4,262.31 62,666.59 87,500.00 1,826.69 25,168.58 37,500.00 - - - 125,000.00 37,164.83 64 Utilities - 275.07 700.00 - 117.89 300.00 - - - 1,000.00 607.04 65 Professional Development 108.84 29,306.39 46,900.00 46.64 12,516.93 20,100.00 - - - 67,000.00 25,176.68 67 Other 240,516.97 1,183,003.60 697,700.00 103,078.71 347,847.46 286,300.00 - 8,811.29 267,000.00 1,251,000.00 (288,662.35) Program: 2100 - Human Resources Total: 265,155.67 1,490,124.56 1,178,600.00 113,637.99 477,090.17 492,400.00 - 8,811.29 267,000.00 1,938,000.00 (38,026.02) Program: 2200 - Public Affairs - - - - - - 51 Labor 35,604.25 234,801.99 412,300.00 15,258.95 100,629.38 176,700.00 - - - 589,000.00 253,568.63 52 Temporary Labor - - - - - - - - - - - 53 Overtime 205.14 4,178.31 11,900.00 87.92 1,790.71 5,100.00 - - - 17,000.00 11,030.98 56 Benefits 9,088.16 113,078.45 170,100.00 3,894.77 48,461.64 72,900.00 - - - 243,000.00 81,459.91 62 Materials and Supplies 593.03 45,608.80 91,000.00 254.16 23,441.39 39,000.00 - - - 130,000.00 60,949.81 63 Contract Services 1,582.50 141,081.03 477,400.00 40,802.25 140,666.30 204,600.00 - - - 682,000.00 400,252.67 64 Utilities - 10,949.50 26,600.00 - 11,599.65 11,400.00 - - - 38,000.00 15,450.85 65 Professional Development 46.05 8,488.80 27,300.00 19.73 3,638.06 11,700.00 - - - 39,000.00 26,873.14 Program: 2200 - Public Affairs Total: 47,119.13 558,186.88 1,216,600.00 60,317.78 330,227.13 521,400.00 - - - 1,738,000.00 849,585.99 Program: 2300 - Conservation - - - - - - 51 Labor 7,921.60 57,019.10 107,000.00 - - - - - - 107,000.00 49,980.90 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 2,562.14 7,000.00 - - - - - - 7,000.00 4,437.86 56 Benefits 2,805.48 18,442.41 40,000.00 - - - - - - 40,000.00 21,557.59 62 Materials and Supplies 14,796.09 32,506.57 278,000.00 - - - - - - 278,000.00 245,493.43 63 Contract Services 11,990.51 114,376.11 442,000.00 - - - - - - 442,000.00 327,623.89 64 Utilities - 12,536.35 26,000.00 - - - - - - 26,000.00 13,463.65 65 Professional Development 4,003.80 6,592.11 17,000.00 - - - - - - 17,000.00 10,407.89 Program: 2300 - Conservation Total: 41,517.48 244,034.79 917,000.00 - - - - - - 917,000.00 672,965.21 Program: 3000 - Finance - - - - - - 51 Labor 31,786.18 227,388.78 490,000.00 13,622.62 97,757.25 210,000.00 - - - 700,000.00 374,853.97 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 2,533.84 9,100.00 - 1,085.90 3,900.00 - - - 13,000.00 9,380.26 56 Benefits 9,479.07 137,300.48 222,600.00 4,062.25 58,896.12 95,400.00 - - - 318,000.00 121,803.40 62 Materials and Supplies 129.78 2,337.77 8,400.00 55.62 1,001.93 3,600.00 - - - 12,000.00 8,660.30 63 Contract Services 25,926.83 46,666.23 80,500.00 11,111.50 19,662.08 34,500.00 - - - 115,000.00 48,671.69 64 Utilities - 1,163.41 2,800.00 - 498.60 1,200.00 - - - 4,000.00 2,337.99 65 Professional Development - 4,171.19 21,000.00 - 1,787.63 9,000.00 - - - 30,000.00 24,041.18 67 Other - - - - - - - - - - - Program: 3000 - Finance Total: 67,321.86 421,561.70 834,400.00 28,851.99 180,689.51 357,600.00 - - - 1,192,000.00 589,748.79 Month Ended January 31, 2023 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Page 4 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended January 31, 2023 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 3200 - Information Technology - - - - - - 51 Labor 19,995.38 138,690.83 266,000.00 8,569.42 62,414.85 114,000.00 - - - 380,000.00 178,894.32 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 301.39 - - 129.17 - - - - - (430.56) 56 Benefits 6,290.16 109,426.62 148,400.00 2,695.68 47,507.15 63,600.00 - - - 212,000.00 55,066.23 62 Materials and Supplies 967.90 36,096.61 32,200.00 414.83 15,470.02 13,800.00 - - - 46,000.00 (5,566.63) 63 Contract Services 16,552.70 169,908.44 483,700.00 7,094.00 72,629.24 207,300.00 - - - 691,000.00 448,462.32 64 Utilities - 11,025.51 8,400.00 - 4,725.21 3,600.00 - - - 12,000.00 (3,750.72) 65 Professional Development - 450.39 10,500.00 - 193.01 4,500.00 - - - 15,000.00 14,356.60 Program: 3200 - Information Technology Total: 43,806.14 465,899.79 949,200.00 18,773.93 203,068.65 406,800.00 - - - 1,356,000.00 687,031.56 Program: 3300 - Customer Service - - - - - - 51 Labor 15,575.07 107,565.03 213,200.00 11,681.28 80,307.00 159,900.00 11,681.26 77,929.20 159,900.00 533,000.00 267,198.77 52 Temporary Labor 1,838.48 13,124.31 - 1,378.86 9,843.27 - 1,378.87 9,843.25 - - (32,810.83) 53 Overtime 169.63 3,960.32 2,800.00 127.22 2,947.81 2,100.00 127.22 2,738.91 2,100.00 7,000.00 (2,647.04) 56 Benefits 5,836.97 64,267.27 122,800.00 4,377.86 48,095.75 92,100.00 4,377.38 47,493.71 92,100.00 307,000.00 147,143.27 62 Materials and Supplies 62.10 1,475.51 2,800.00 46.58 1,106.63 2,100.00 46.56 1,106.65 2,100.00 7,000.00 3,311.21 63 Contract Services 3,087.64 195,529.58 286,000.00 2,315.72 146,476.31 214,500.00 2,315.70 146,248.47 214,500.00 715,000.00 226,745.64 64 Utilities - 40,930.47 64,400.00 - 30,697.84 48,300.00 - 30,697.84 48,300.00 161,000.00 58,673.85 65 Professional Development - 511.70 7,600.00 - 383.78 5,700.00 - 383.77 5,700.00 19,000.00 17,720.75 67 Other 3,915.62 6,547.58 2,400.00 3.58 43.73 1,800.00 - - 1,800.00 6,000.00 (591.31) Program: 3300 - Customer Service Total: 30,485.51 433,911.77 702,000.00 19,931.10 319,902.12 526,500.00 19,926.99 316,441.80 526,500.00 1,755,000.00 684,744.31 Program: 3400 - Meter Service - - - - - - 51 Labor 12,061.82 84,550.72 164,000.00 - 447.84 - - - - 164,000.00 79,001.44 53 Overtime 671.76 1,975.07 6,000.00 - - - - - - 6,000.00 4,024.93 56 Benefits 5,041.08 50,891.30 96,000.00 - 299.41 - - - - 96,000.00 44,809.29 62 Materials and Supplies - - 4,000.00 - - - - - - 4,000.00 4,000.00 63 Contract Services 70.86 751.50 7,000.00 - - - - - - 7,000.00 6,248.50 64 Utilities - 689.55 1,000.00 - - - - - - 1,000.00 310.45 65 Professional Development - - - - - - - - - - - Program: 3400 - Meter Service Total: 17,845.52 138,858.14 278,000.00 - 747.25 - - - - 278,000.00 138,394.61 Program: 4000 - Engineering - - - - - - 51 Labor 29,140.72 204,751.65 467,600.00 12,488.88 87,696.77 200,400.00 - - - 668,000.00 375,551.58 52 Temporary Labor - - - - - - - - - - - 53 Overtime - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 56 Benefits 6,456.41 45,594.44 135,100.00 2,766.92 19,626.31 57,900.00 - - - 193,000.00 127,779.25 62 Materials and Supplies 985.04 1,785.51 13,300.00 46.58 771.85 5,700.00 - - - 19,000.00 16,442.64 63 Contract Services 1,034.99 30,028.42 357,700.00 297.64 12,284.17 153,300.00 - - - 511,000.00 468,687.41 64 Utilities 4,164.00 20,979.55 130,900.00 - 25,592.91 56,100.00 - - - 187,000.00 140,427.54 65 Professional Development - 3,439.40 19,600.00 - 1,365.90 8,400.00 - - - 28,000.00 23,194.70 Program: 4000 - Engineering Total: 41,781.16 306,578.97 1,126,300.00 15,600.02 147,337.91 482,700.00 - - - 1,609,000.00 1,155,083.12 Program: 5000 - Water Production - - - - - - 51 Labor 57,628.99 411,116.80 781,000.00 - - - - - - 781,000.00 369,883.20 53 Overtime 2,624.90 20,125.66 70,000.00 - - - - - - 70,000.00 49,874.34 54 Standby 1,040.00 7,382.00 15,000.00 - - - - - - 15,000.00 7,618.00 56 Benefits 17,819.67 259,931.61 404,000.00 - - - - - - 404,000.00 144,068.39 61 Water Supply 300,000.00 408,881.00 286,000.00 - - - - - - 286,000.00 (122,881.00) 62 Materials and Supplies 8,436.91 156,461.38 335,000.00 - - - - - - 335,000.00 178,538.62 63 Contract Services 18,249.04 402,945.19 461,000.00 - - - - - - 461,000.00 58,054.81 64 Utilities 171,362.33 1,999,620.53 2,564,000.00 - - - - - - 2,564,000.00 564,379.47 65 Professional Development - 10,686.93 11,000.00 - - - - - - 11,000.00 313.07 Program: 5000 - Water Production Total: 577,161.84 3,677,151.10 4,927,000.00 - - - - - - 4,927,000.00 1,249,848.90 Program: 5100 - Water Treatment - - - - - - 51 Labor 20,076.81 113,970.59 261,000.00 - - - - - - 261,000.00 147,029.41 53 Overtime 8,879.59 38,455.73 39,000.00 - - - - - - 39,000.00 544.27 56 Benefits 6,069.81 101,466.03 159,000.00 - - - - - - 159,000.00 57,533.97 62 Materials and Supplies 3,146.63 224,032.71 170,000.00 - - - - - - 170,000.00 (54,032.71) 63 Contract Services 24,535.85 148,707.13 149,000.00 - - - - - - 149,000.00 292.87 64 Utilities - 82,147.75 182,000.00 - - - - - - 182,000.00 99,852.25 Program: 5100 - Water Treatment Total: 62,708.69 708,779.94 960,000.00 - - - - - - 960,000.00 251,220.06 Program: 5200 - Water Quality - - - - - - 51 Labor 16,051.20 119,730.58 238,000.00 - - - - - - 238,000.00 118,269.42 53 Overtime 506.76 2,748.20 12,000.00 - - - - - - 12,000.00 9,251.80 56 Benefits 4,341.45 58,124.08 114,000.00 - - - - - - 114,000.00 55,875.92 62 Materials and Supplies 3,893.10 12,830.75 20,000.00 - - - - - - 20,000.00 7,169.25 63 Contract Services 25.53 55,542.71 165,000.00 - - - - - - 165,000.00 109,457.29 64 Utilities - - 2,000.00 - - - - - - 2,000.00 2,000.00 65 Professional Development - 629.37 6,000.00 - - - - - - 6,000.00 5,370.63 Program: 5200 - Water Quality Total: 24,818.04 249,605.69 557,000.00 - - - - - - 557,000.00 307,394.31 Page 5 of 6 AMENDED AMENDED AMENDED AMENDED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended January 31, 2023 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 6000 - Field Maintenance Administration - - - - - - 51 Labor 13,460.73 91,452.34 180,900.00 1,486.37 12,131.69 20,100.00 - - - 201,000.00 97,415.97 52 Temporary Labor - - - - - - - - - - - 53 Overtime - 1,144.08 1,800.00 - 127.12 200.00 - - - 2,000.00 728.80 54 Standby 3,744.00 14,271.18 18,000.00 268.00 1,127.92 2,000.00 - - - 20,000.00 4,600.90 56 Benefits 6,166.79 84,905.62 126,000.00 672.65 9,726.50 14,000.00 - - - 140,000.00 45,367.88 62 Materials and Supplies 47.88 47.88 2,700.00 - - 300.00 - - - 3,000.00 2,952.12 63 Contract Services 25.41 2,438.06 900.00 2.82 201.77 100.00 - - - 1,000.00 (1,639.83) 64 Utilities - 19,679.05 36,900.00 - 2,056.27 4,100.00 - - - 41,000.00 19,264.68 65 Professional Development - 5,263.03 21,600.00 - 391.72 2,400.00 - - - 24,000.00 18,345.25 Program: 6000 - Field Maintenance Administration Total: 23,444.81 219,201.24 388,800.00 2,429.84 25,762.99 43,200.00 - - - 432,000.00 187,035.77 Program: 6100 - Water Maintenance - - - - - - 51 Labor 83,972.34 586,029.74 1,153,000.00 - - - - - - 1,153,000.00 566,970.26 53 Overtime 30,633.44 203,622.18 219,000.00 - - - - - - 219,000.00 15,377.82 56 Benefits 30,886.62 370,939.86 602,000.00 - - - - - - 602,000.00 231,060.14 62 Materials and Supplies 38,894.34 528,447.75 471,000.00 - - - - - - 471,000.00 (57,447.75) 63 Contract Services 42,933.22 390,507.40 637,000.00 - - - - - - 637,000.00 246,492.60 64 Utilities - 3,645.00 - - - - - - - - (3,645.00) Program: 6100 - Water Maintenance Total: 227,319.96 2,083,191.93 3,082,000.00 - - - - - - 3,082,000.00 998,808.07 Program: 6200 - Wastewater Maintenance - - - - - - 51 Labor - - - 27,464.98 181,122.61 362,000.00 - - - 362,000.00 180,877.39 53 Overtime - - - 4,405.32 16,562.44 9,000.00 - - - 9,000.00 (7,562.44) 56 Benefits - - - 9,560.34 61,196.93 196,000.00 - - - 196,000.00 134,803.07 62 Materials and Supplies - - - 60.90 7,116.23 36,000.00 - - - 36,000.00 28,883.77 Wastewater Treatment - - - - - 7,610,000.00 - - - 7,610,000.00 7,610,000.00 63 Contract Services - - - 7,644.00 246,296.66 (7,333,000.00) - - - (7,333,000.00) (7,579,296.66) Program: 6200 - Wastewater Maintenance Total: - - - 49,135.54 512,294.87 880,000.00 - - - 880,000.00 367,705.13 Program: 6300 - Water Reclamation - - - - - - 51 Labor - - - - - - 37,970.50 256,744.52 820,000.00 820,000.00 563,255.48 53 Overtime - - - - - - 179.40 4,469.02 3,000.00 3,000.00 (1,469.02) 54 Standby - - - - - - - - - - - 56 Benefits - - - - - - 10,793.39 181,626.82 473,000.00 473,000.00 291,373.18 62 Materials and Supplies - - - - - - - 696.55 657,000.00 657,000.00 656,303.45 63 Contract Services - - - - - - 681,256.36 5,049,125.67 5,935,000.00 5,935,000.00 885,874.33 64 Utilities - - - - - - 13,554.66 110,443.52 280,000.00 280,000.00 169,556.48 65 Professional Development - - - - - - - - 12,000.00 12,000.00 12,000.00 Program: 6300 - Water Reclamation Total: - - - - - - 743,754.31 5,603,106.10 8,180,000.00 8,180,000.00 2,576,893.90 Program: 7000 - Facilities Maintenance - - - - - - 51 Labor 7,380.10 53,364.85 101,500.00 3,147.61 22,160.57 40,600.00 4,344.93 29,191.39 60,900.00 203,000.00 98,283.19 53 Overtime 788.50 7,613.33 7,000.00 234.01 2,081.60 2,800.00 147.54 713.11 4,200.00 14,000.00 3,591.96 56 Benefits 2,791.32 53,355.72 55,000.00 1,167.15 15,586.99 22,000.00 1,599.38 18,365.10 33,000.00 110,000.00 22,692.19 62 Materials and Supplies 2,582.56 21,503.45 37,000.00 754.47 5,308.41 8,400.00 2,372.75 42,893.04 12,600.00 58,000.00 (11,704.90) 63 Contract Services 39,452.94 435,945.36 595,600.00 9,439.45 151,331.00 215,500.00 33,562.14 304,579.49 240,900.00 1,052,000.00 160,144.15 64 Utilities 9,010.60 85,110.63 92,000.00 2,716.93 26,765.66 32,400.00 4,090.18 65,994.75 48,600.00 173,000.00 (4,871.04) 65 Professional Development - - 500.00 - - 200.00 - - 300.00 1,000.00 1,000.00 Program: 7000 - Facilities Maintenance Total: 62,006.02 656,893.34 888,600.00 17,459.62 223,234.23 321,900.00 46,116.92 461,736.88 400,500.00 1,611,000.00 269,135.55 - - - Program: 7100 - Fleet Maintenance - - - - - - 51 Labor 6,051.46 42,545.93 81,900.00 672.38 4,727.28 9,100.00 - - - 91,000.00 43,726.79 53 Overtime - 794.19 2,700.00 - 88.24 300.00 - - - 3,000.00 2,117.57 56 Benefits 1,665.41 11,265.96 49,500.00 185.06 1,251.77 5,500.00 - - - 55,000.00 42,482.27 62 Materials and Supplies 11,427.76 71,529.57 95,400.00 1,485.16 12,899.63 10,600.00 - - - 106,000.00 21,570.80 63 Contract Services 28,264.16 129,959.27 216,900.00 2,031.72 14,527.84 24,100.00 - - - 241,000.00 96,512.89 64 Utilities 4,375.65 134,230.32 180,900.00 486.18 14,914.44 20,100.00 - - - 201,000.00 51,855.24 65 Professional Development - - 3,600.00 - - 400.00 - - - 4,000.00 4,000.00 Program: 7100 - Fleet Maintenance Total: 51,784.44 390,325.24 630,900.00 4,860.50 48,409.20 70,100.00 - - - 701,000.00 262,265.56 - - - Program: 8000 - Capital - - - - - 71 -Debt Service 14,147.47 1,741,787.78 3,080,000.00 - 224,894.00 274,000.00 - - - 3,354,000.00 1,387,318.22 81 -Capital Improvement 843,502.31 3,577,368.93 5,425,000.00 57,814.81 344,524.80 315,000.00 - - - 5,740,000.00 1,818,106.27 82 -Capital Outlay 520.00 225,756.01 720,000.00 2,240.67 57,856.42 475,000.00 - - - 1,195,000.00 911,387.57 83 -Accounting Income Add back (843,502.31) (4,838,325.93) - (57,814.81) (519,524.80) - - - - - 5,357,850.73 88 -Transfer to Reserves - - - - - - - - 3,000,000.00 3,000,000.00 3,000,000.00 99 -Transfer from Reserves - - (1,200,000.00) - - - - - - (1,200,000.00) (1,200,000.00) Program: 8000 - Capital Total: 14,667.47 706,586.79 8,025,000.00 2,240.67 107,750.42 1,064,000.00 - - 3,000,000.00 12,089,000.00 11,274,662.79 Total Surplus (Deficit): 581,498.82$ 5,112,351.29$ -$ 140,958.40$ 1,140,862.65$ -$ (5,392.59)$ (498,962.93)$ -$ -$ (5,754,251.01)$ Page 6 of 6 Agenda Item #2c February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2c Consent Item 6 9 1 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: January 2023 Disbursements: Accounts payable disbursements for the period include check numbers 260611 through 260725, bank drafts, and ACH payments in the amount of $3,758,246.03 and $436,002.62 for payroll RECOMMENDATION That the Board of Directors approve the District's expense disbursements for the period January 1, 2023 through January 31, 2023 in the amount of $4,194,248.65. BACKGROUND / ANALYSIS In the continued effort to be fiscally transparent, the payment register for supplies, materials, services, and payroll for January 2023 is attached for review and approval. This process provides the Board of Directors 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 260611 through 260725, bank drafts, and ACH Payments in the amount of $3,758,246.03 and $436,002.62, for payroll. Significant expenses greater than or equal to $50,000 are further explained below: PA YMENT #VENDOR DESCRIPTION A MOUNT 260625 S AN BERNARDINO MUNICIPAL WATER DEPARTMENT WAS TEWAT ER TREATMENT FOR DECEMBER 2022 682,421.00$ 260627 S WRCB WATER S YS TEM FEES FOR FIS CAL YEAR 2022-23 77,299.55$ 10011905 INFOS END, INC BILL PRINT AND MAILING S ERVICES FOR AUGUS T 2022 133,653.41$ 10011918 QUINN COMPANY PLANT 101 GENERATOR-CIP PROJECT ($100,075.02); PREVENTATIVE MAINTENANCE DUE JANUARY 2023 ($7,540.05) 107,615.07$ Agenda Item #2c February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2c Consent Item 6 9 1 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: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer PA YMENT #VENDOR DESCRIPTION A MOUNT 10011983 LEGEND PUMP AND WELL S ERVICES WELL 25 REHABILIT ATION 126,877.00$ 260634 Baker Electric & Renew ables LLC $87,541.00 LES S $8,754.10 RETENTION FOR PLANT 101 REHABILITATION (CIP PROJECT)78,786.90$ 260636 CALIFORNIA BANK & T RUS T DEBT S ERVICE - PLANT 134 S RF LOAN 131,339.92$ 260639 CROS NO CONS TRUCT ION, INC. $253,532.50 LES S $12,676.63 RET ENTION FOR PLANT 108 REHABILIT ATION (CIP PROJECT) 240,855.87$ 260652 PACIFIC HYDROTECH CORPORATION INVOICE #15 - $278,805.00 LES S RET ENTION $27,880.50 FOR PLANT 134 GRANULAR ACTIVATED CARBON INS TALLAT ION (CIP PROJECT) 250,924.50$ 260655 S OUTHERN CALIFORNIA EDIS ON COMPANY ELECTRICIT Y COS T S DUE JANUARY 2023 392,837.81$ 10011976-1 MERLIN JOHNS ON CONS T RUCTION EMERGENCY WATER MAIN REPAIRS - S TERLING & DATE 57,864.37$ 10012010 S AN BERNARDINO VALLEY MUNICIPAL WATER DIS TRICT DEBT S ERVICE PAYMENT T O S BVMWD - CITY CREEK TURNOUT AND PLANT 134 HYDROELECTRIC S TATION 447,510.29$ Agenda Item #2c February 22, 20233 Meeting Date: February 22, 2023 Agenda Item #2c Consent Item 6 9 1 ATTACHMENTS January 2023 Payment Register PAYMENT REGISTER JANUARY 1, 2023 - JANUARY 31, 2023 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 1/5/2023 260611 MORSE FAMILY PROPERTIES -A LLC 670.07 1/5/2023 260612 ALTERNATIVE HOSE INC 6.49 1/5/2023 260613 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)1,308.86 1/5/2023 260614 AT&T 2,026.81 1/5/2023 260615 BURRTEC WASTE/ 5455 Industrial pkwy 722.16 1/5/2023 260616 COLONIAL LIFE, PREMIUM 491.64 1/5/2023 260617 DIRECTV 258.98 1/5/2023 260618 DONEGAN TREE SERVICE 1,500.00 1/5/2023 260619 ESRI 25,000.00 1/5/2023 260620 HADRONEX, INC dba SMARTCOVER SYSTEMS 2,266.93 1/5/2023 260621 INLAND SOLAR CHALLENGE 1,000.00 1/5/2023 260622 Miner, Ltd 4,384.34 1/5/2023 260623 PACIFIC TRUCK EQUIPMENT 248.66 1/5/2023 260624 PILAR ONATE 4,725.00 1/5/2023 260625 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 682,421.00 1/5/2023 260626 SO CAL GAS 1,453.82 1/5/2023 260627 SWRCB 77,299.55 1/5/2023 260628 UNITED REFRIGERATION INC 289.71 1/5/2023 260629 US AIR CONDITIONING DISTRIBUTORS, LLC 443.22 1/13/2023 260630 ACS SUPPORT 26.00 1/13/2023 260631 AMERICAN FIDELITY ASSURANCE COMPANY 3,393.25 1/13/2023 260632 APPLEONE EMPLOYMENT SERVICE 1,603.81 1/13/2023 260633 AUTOZONE PARTS 6.44 1/13/2023 260634 Baker Electric & Renewables LLC 78,786.90 1/13/2023 260635 CALIFORNIA BANK & TRUST 6,661.24 1/13/2023 260636 CALIFORNIA BANK & TRUST 131,339.92 1/13/2023 260637 CALIFORNIA WATER EFFICIENCY PARTNERSHIP 4,003.80 1/13/2023 260638 CHEM-TECH INTERNATIONAL INC 8,364.18 1/13/2023 260639 CROSNO CONSTRUCTION, INC.240,855.87 1/13/2023 260640 CULLIGAN OF ONTARIO 163.43 1/13/2023 260641 EAST VALLEY WATER DISTRICT 3,381.04 1/13/2023 260642 EYE MED VISION CARE 1,482.84 1/13/2023 260643 FedEx 29.41 1/13/2023 260644 FIRST CHOICE SERVICES 888.34 1/13/2023 260645 FLEET MANAGEMENT DEPARTMENT 4,790.55 1/13/2023 260646 FRANCHISE TAX BOARD 50.00 1/13/2023 260647 INLAND WATER WORKS SUPPLY CO 1,068.84 1/13/2023 260648 KONICA MINOLTA 624.40 1/13/2023 260649 LOGICALIS, INC 5,919.61 1/13/2023 260650 METLIFE SMALL BUSINESS CENTER (Dental)11,011.14 1/13/2023 260651 METROPOLITAN LIFE INS CO 93.30 1/13/2023 260652 PACIFIC HYDROTECH CORPORATION 250,924.50 1/13/2023 260653 ROGERS, ANDERSON, MALODY & SCOTT, LLP 34,500.00 1/13/2023 260654 SERGIO D. FIERRO 1,860.00 PAYMENT REGISTER JANUARY 1, 2023 - JANUARY 31, 2023 Page 1 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 1/13/2023 260655 SOUTHERN CALIFORNIA EDISON COMPANY 392,837.81 1/13/2023 260656 SWRCB 1,640.00 1/13/2023 260657 UNIFIRST CORPORATION 720.56 1/13/2023 260658 WESTLAND GROUP, INC.6,097.50 1/19/2023 260659 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)2,252.44 1/19/2023 260660 APPLEONE EMPLOYMENT SERVICE 2,867.24 1/19/2023 260661 BURRTEC WASTE/ E. 111 MILL ST 98.08 1/19/2023 260662 EUCLID MANAGERS, INSURANCE SERVICES INC.264.00 1/19/2023 260663 EWING IRRIGATION PRODUCTS INC 345.17 1/19/2023 260664 FedEx 195.00 1/19/2023 260665 GLADWELL GOVERNMENTAL SERVICES INC 350.00 1/19/2023 260666 INLAND DESERT SECURITY & COMMUNICATIONS, INC 878.40 1/19/2023 260667 INLAND WATER WORKS SUPPLY CO 2,154.60 1/19/2023 260668 SOUTHERN CALIFORNIA EDISON COMPANY 13,594.80 1/19/2023 260669 UNIFIRST CORPORATION 1,413.51 1/19/2023 260672 MV 18013 LLC 85.24 1/19/2023 260673 MV 18013 LLC 87.20 1/19/2023 260674 MV 18013 LLC 101.02 1/19/2023 260675 D.R. HORTON 125.94 1/19/2023 260676 D.R. HORTON 94.05 1/19/2023 260677 D.R. HORTON 110.88 1/19/2023 260678 D.R. HORTON 142.95 1/19/2023 260679 ALL AMERICAN ASPHALT 447.57 1/19/2023 260680 LEIGHTON AND ASSOCIATES INC 2,690.38 1/19/2023 260681 DCBX ENTERPRISE INC 112.82 1/19/2023 260682 NICOLAS VERA 18.89 1/19/2023 260683 OPENDOOR LABS INC 150.00 1/19/2023 260684 TIFFANIE SIEVERS 124.57 1/19/2023 260685 CANDELARIA ARAMBULA 133.01 1/19/2023 260686 CAROLYN EIDE 195.98 1/19/2023 260687 ENRIQUE MUNOZ 100.00 1/19/2023 260688 GLENN DREWES 35.92 1/19/2023 260689 HENRY PASSMORE 149.99 1/19/2023 260690 INGRID HUANG 245.30 1/19/2023 260691 JAMES PREVITE 200.00 1/19/2023 260692 MARIA LINARES 100.00 1/19/2023 260693 MARY SCHNEPP 200.00 1/19/2023 260694 MAURICE RODRIGUEZ 200.00 1/19/2023 260695 MELISSA CARRILLO 200.00 1/19/2023 260696 MICHEL MCGEE 100.00 1/19/2023 260697 REBECCA GOMEZ 100.00 1/19/2023 260698 THANH LY 100.00 1/19/2023 260699 VALERIE CUSSON 185.90 1/19/2023 260700 WALTER FERAR 150.00 1/19/2023 260701 YUNFEI TURNER 100.00 1/20/2023 260702 ACS SUPPORT 26.00 1/20/2023 260703 FRANCHISE TAX BOARD 50.00 1/26/2023 260704 AFFORDABLE AUTO SERVICE, RAHIB ELAWAR 232.00 1/26/2023 260705 APPLEONE EMPLOYMENT SERVICE 1,162.87 1/26/2023 260706 AT&T 51.21 1/26/2023 260707 BALFOUR BEATTY INFRASTRUCTURE, INC 27,967.50 1/26/2023 260708 CHEM-TECH INTERNATIONAL INC 9,078.68 PAYMENT REGISTER JANUARY 1, 2023 - JANUARY 31, 2023 Page 2 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 1/26/2023 260709 DENTAL HEALTH SERVICES 158.10 1/26/2023 260710 HADRONEX, INC dba SMARTCOVER SYSTEMS 7,644.00 1/26/2023 260711 HADRONEX, INC dba SMARTCOVER SYSTEMS 195.00 1/26/2023 260712 LOWE'S 1,780.51 1/26/2023 260713 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 13,165.30 1/26/2023 260714 SO CAL GAS 21.22 1/26/2023 260715 SOUTHERN CALIFORNIA EMERGENCY MEDICINE/COLTON/REDLANDS 185.00 1/26/2023 260716 UNITED REFRIGERATION INC 80.94 1/26/2023 260717 VERIZON 1,169.60 1/26/2023 260718 ZAVALA BROTHERS, INC.48.26 1/26/2023 260719 MAO HSUAN LEE 124.19 1/26/2023 260720 JOSE ALEJANDRO MORENO DEBORA 97.15 1/26/2023 260721 MAD CAPITAL LLC 246.76 1/26/2023 260722 OPENDOOR LABS INC 74.63 1/26/2023 260723 OPENDOOR LABS INC 133.75 1/26/2023 260724 DARLIE SPRY 218.65 1/30/2023 260725 ROBERT GARRETT 2,324.76 BANK DRAFTS 1/3/2023 DFT0004790 GLOBAL PAYMENTS 17,542.19 1/3/2023 DFT0004791 MERCHANT BANKCD 792.15 1/6/2023 DFT0004776 CALPERS/ MEDICAL 109,643.90 1/10/2023 DFT0004782 CalPERS- FRAS 363.60 1/10/2023 DFT0004783 CALPERS/ DEFERRED COMPENSATION 20,754.12 1/10/2023 DFT0004784 CALPERS/ RETIREMENT 49,074.46 1/10/2023 DFT0004785 Federal Payroll Tax 34,406.82 1/10/2023 DFT0004786 Medicare 9,222.98 1/10/2023 DFT0004787 Social Security 93.50 1/10/2023 DFT0004788 STATE DISBURSEMENT UNIT 322.15 1/10/2023 DFT0004789 State Payroll Tax 14,278.72 1/10/2023 DFT0004792 PayNearMe, Inc.183.08 1/10/2023 DFT0004793 FORTE, ACH DIRECT INC, ACH FEES 5,135.58 1/11/2023 DFT0004781 CA SDI Tax 3,498.41 1/20/2023 DFT0004795 CA SDI Tax 3,433.90 1/20/2023 DFT0004796 CALPERS/ DEFERRED COMPENSATION 23,597.57 1/20/2023 DFT0004797 CALPERS/ RETIREMENT 51,793.22 1/20/2023 DFT0004798 Federal Payroll Tax 34,156.20 1/20/2023 DFT0004799 Medicare 9,053.00 1/20/2023 DFT0004800 Social Security 1,008.78 1/20/2023 DFT0004801 State Payroll Tax 13,401.19 1/20/2023 DFT0004802 STATE DISBURSEMENT UNIT 322.15 1/22/2023 DFT0004803 PayNearMe, Inc.280.59 1/27/2023 DFT0004804 CALIFORNIA DEPT OF TAX AND FEE ADMIN 1,424.00 1/31/2023 DFT0004816 PayNearMe, Inc.232.83 ACH PAYMENTS 1/5/2023 10011887 AMAZON CAPITAL SERVICES, INC 335.57 1/5/2023 10011889 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS 344.50 1/5/2023 10011890 BARRY'S SECURITY SERVICES, INC 18,622.76 1/5/2023 10011891 CAROL CALES 555.99 1/5/2023 10011892 CLINICAL LAB OF S B 5,122.50 PAYMENT REGISTER JANUARY 1, 2023 - JANUARY 31, 2023 Page 3 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 1/5/2023 10011893 COUNTY OF SAN BERNARDINO, RECORDER- CLERK 60.00 1/5/2023 10011894 DANGELO CO INC 189.63 1/5/2023 10011895 DANIEL DAVIS 671.72 1/5/2023 10011896 DAVID HERNANDEZ 510.59 1/5/2023 10011897 ED KING 850.00 1/5/2023 10011898 ELISEO OCHOA 562.73 1/5/2023 10011899 EXCEL LANDSCAPE, INC 21,252.75 1/5/2023 10011900 EZEQUIEL ELECTRIC, INC.2,985.00 1/5/2023 10011901 FRONTIER COMMUNICATIONS 80.88 1/5/2023 10011902 GOLDEN STATE LABOR COMPLIANCE, LLC 4,990.00 1/5/2023 10011903 HACH COMPANY 1,881.22 1/5/2023 10011904 HARRINGTON INDUSTRIAL PLASTIC 10,717.25 1/5/2023 10011905 INFOSEND, INC 133,653.41 1/5/2023 10011908 JOHN MURA 734.75 1/5/2023 10011909 LANDS END INC 4,470.30 1/5/2023 10011911 MANAGED MOBILE, INC.3,959.08 1/5/2023 10011912 MARTHA T DURAN 850.00 1/5/2023 10011913 MCCRAY ENTERPRISES 1,790.29 1/5/2023 10011914 MICHAEL HENDERSON 741.83 1/5/2023 10011915 MINUTEMAN PRESS OF RANCHO CUCAMONGA 16,053.40 1/5/2023 10011916 NEOGOV 1,102.47 1/5/2023 10011918 QUINN COMPANY 107,615.07 1/5/2023 10011919 REBECCA KASTEN 639.46 1/5/2023 10011920 RESOLUTE 4,200.00 1/5/2023 10011921 RICHARD BECERRA 741.83 1/5/2023 10011922 SAFETY KLEEN SYSTEMS, INC.359.67 1/5/2023 10011923 SG CREATIVE, LLC 4,100.00 1/5/2023 10011924 STERICYCLE, INC DBA SHRED-IT 152.80 1/5/2023 10011925 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.396.15 1/5/2023 10011926 TROY ALARM, INC.564.00 1/5/2023 10011927 UNDERGROUND SERVICE ALERT 284.75 1/12/2023 10011928 PRIME GOVERNMENT SOLUTIONS INC 12,567.65 1/12/2023 10011963 ADCOMP SYSTEMS, INC 100.00 1/12/2023 10011964 ALBERT A. WEBB ASSOCIATES 15,771.75 1/12/2023 10011965 AMERICAN RENTALS, INC 71.28 1/12/2023 10011966 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS 195.53 1/12/2023 10011967 ASBCSD 118.00 1/12/2023 10011968 BARRY'S SECURITY SERVICES, INC 12,638.39 1/12/2023 10011969 BURGESS MOVING & STORAGE 1,233.75 1/12/2023 10011970 CINTAS CORPORATION (FIRST AID)943.69 1/12/2023 10011971 CLEARFLY COMMUNATIONS 967.10 1/12/2023 10011972 COMPUTERIZED EMBROIDERY COMPANY, INC 53.34 1/12/2023 10011973 CORELOGIC SOLUTIONS, LLC 380.63 1/12/2023 10011974 DALE BRENDT MARSDEN, dba TOMORROW'S TALENT, LLC 2,500.00 1/12/2023 10011975 EVWD EMPLOYEES EVENTS ASSOC 280.50 1/12/2023 10011976 FERGUSON ENTERPRISES, INC.2,227.66 1/12/2023 10011977 GRAINGER 207.37 1/12/2023 10011978 HACH COMPANY 3,600.00 1/12/2023 10011979 INDUSTRIAL RUBBER & SUPPLY 1,312.09 1/12/2023 10011980 JC LAW FIRM 8,930.00 1/12/2023 10011981 KELLAR CONSULTING, LLC 15,000.00 1/12/2023 10011982 LANDS END INC 578.03 PAYMENT REGISTER JANUARY 1, 2023 - JANUARY 31, 2023 Page 4 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 1/12/2023 10011983 LEGEND PUMP AND WELL SERVICES 126,877.00 1/12/2023 10011984 LINCOLN NATIONAL LIFE INS CO.1,386.00 1/12/2023 10011985 MIKE J. ROQUET CONSTRUCTION INC 15,456.02 1/12/2023 10011986 QUINN COMPANY 3,437.63 1/12/2023 10011987 SEASONS AND REASONS, LLC 8,150.00 1/12/2023 10011988 SPECTRUM 6,232.87 1/12/2023 10011989 SSCI, INC. DBA-SAFETY COMPLIANCE COMPANY 200.00 1/12/2023 10011990 STAPLES BUSINESS ADVANTAGE 281.57 1/12/2023 10011991 THE NYHART COMPANY 2,100.00 1/12/2023 10011992 Troy A. Yergens 250.00 1/12/2023 10011993 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 113.20 1/12/2023 10011994 VALERO FLEET, WEX BANK 14,363.23 1/12/2023 10011995 VERIZON WIRELESS 9,167.33 1/19/2023 10011963-1 ADCOMP SYSTEMS, INC 319.29 1/19/2023 10011964-1 ADVANCED TELEMETRY SYSTEMS INTERNATIONAL, INC.750.00 1/19/2023 10011965-1 AMAZON CAPITAL SERVICES, INC 1,149.47 1/19/2023 10011967-1 ANTHESIS 10,743.88 1/19/2023 10011968-1 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS 96.89 1/19/2023 10011969-1 BARRY'S SECURITY SERVICES, INC 9,542.38 1/19/2023 10011970-1 CLARK PEST CONTROL 205.00 1/19/2023 10011971-1 ELEPHANT FIRE EXTINSUISHER 765.05 1/19/2023 10011972-1 FRONTIER COMMUNICATIONS 634.29 1/19/2023 10011973-1 INFOSEND, INC 323.70 1/19/2023 10011974-1 iWATER, INC 4,166.67 1/19/2023 10011975-1 MANAGED MOBILE, INC.2,608.02 1/19/2023 10011976-1 MERLIN JOHNSON CONSTRUCTION 57,864.37 1/19/2023 10011977-1 MINUTEMAN PRESS OF RANCHO CUCAMONGA 564.19 1/19/2023 10011978-1 PATTON'S SALES CORP 75.04 1/19/2023 10011979-1 PETAS CAR CARE- KEVIN KOHRELL 1,193.92 1/19/2023 10011980-1 QUADIENT FINANCE USA, INC.5,010.00 1/19/2023 10011981-1 QUINN COMPANY 3,437.63 1/19/2023 10011982-1 SCN, SECURITY COMMUNICATION NETWORK, INC 105.00 1/19/2023 10011983-1 STERICYCLE, INC DBA SHRED-IT 510.88 1/19/2023 10011984-1 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.424.69 1/19/2023 10011985-1 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 662.85 1/19/2023 10011986-1 Water On Wheels Mobile Detail 116.00 1/19/2023 10011987-1 WAXIE SANITARY SUPPLY 567.62 1/20/2023 10011988-1 ASHOK K. DHINGRA, AKD CONSULTING 17,925.43 1/20/2023 10011989-1 EVWD EMPLOYEES EVENTS ASSOC 380.50 1/26/2023 10011996 CLARK PEST CONTROL 124.00 1/26/2023 10011997 COAST FITNESS REPAIR SHOP 250.00 1/26/2023 10011998 FRONTIER COMMUNICATIONS 191.65 1/26/2023 10011999 INLAND ACTION, INC 3,632.00 1/26/2023 10012000 Jeffrey Ordaz 550.00 1/26/2023 10012001 JOSE MILLAN 3,750.00 1/26/2023 10012002 MANAGED HEALTH NETWORK 228.48 1/26/2023 10012003 MCMASTER-CARR 314.34 1/26/2023 10012004 MINUTEMAN PRESS OF RANCHO CUCAMONGA 474.14 1/26/2023 10012005 PARKHOUSE TIRE, INC 1,953.78 1/26/2023 10012006 PLUMBERS DEPOT INC.4,142.06 1/26/2023 10012007 PLUS 1 PERFORMANCE 1,974.39 1/26/2023 10012008 QUADIENT, INC 699.18 PAYMENT REGISTER JANUARY 1, 2023 - JANUARY 31, 2023 Page 5 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 1/26/2023 10012009 REDLINE MOBILE FLEET SERVICE & REPAIR 15,750.84 1/26/2023 10012010 SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT 447,510.29 1/26/2023 10012011 SSCI, INC. DBA-SAFETY COMPLIANCE COMPANY 200.00 1/26/2023 10012012 STAPLES BUSINESS ADVANTAGE 156.32 1/26/2023 10012013 STEVE A. FILARSKY, ATTORNEY AT LAW 612.50 1/26/2023 10012014 TROY ALARM, INC.429.00 1/26/2023 10012015 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 1,080.67 1/26/2023 10012016 VULCAN MATERIALS CO/ CALMAT CO 2,893.34 1/26/2023 10012017 Water On Wheels Mobile Detail 762.00 1/26/2023 10012018 WAXIE SANITARY SUPPLY 129.92 1/26/2023 10012019 WORK BOOT WAREHOUSE 400.00 1/26/2023 10011990-1 ACI PAYMENTS INC.49.75 1/26/2023 10011991-1 ADVANCED TELEMETRY SYSTEMS INTERNATIONAL, INC.12,315.00 1/26/2023 10011992-1 ALLISON MECHANICAL, INC 5,928.00 1/26/2023 10011993-1 AMAZON CAPITAL SERVICES, INC 987.11 1/26/2023 10011994-1 BARRY'S SECURITY SERVICES, INC 9,065.27 1/26/2023 10011995-1 CINTAS CORPORATION (FIRST AID)621.34 TOTAL 3,758,246.03$ PAYMENT REGISTER JANUARY 1, 2023 - JANUARY 31, 2023 Page 6 of 6 Agenda Item #2d February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2d Consent Item 6 8 7 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Investment Transaction Report for Month Ended January 31, 2023 RECOMMENDATION That the Board of Directors approve the attached Investment Transaction Report for the month ended January 31, 2023. BACKGROUND / ANALYSIS California Government Code §53607 requires the CFO/Treasurer of a public agency to submit a monthly investment transaction report to the Board of Directors (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 January the District began the month with $7,136,538 in funds invested with LAIF. A $37,267 deposit of interest earned for the previous quarter increased the ending balance held by the LAIF to $7,173,805. Investments with Citizens Business Bank Wealth Management (CBB) totaled $5,967,642 at the beginning of January. Earnings added $2,563 to the account, while fees reduced the balance by $714. There were no purchases, sales, or maturities of portfolio assets during January, leaving the Wealth Management account balance at $5,969,491 at month end. Attached hereto, for the Board’s review, is the January LAIF Statement and a listing of investments held in the CBB account for the month ended January 31, 2023. 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 February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2d Consent Item 6 8 7 FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS 1. Investment Transaction Report for Month Ended January 31, 2023 2. LAIF Statement for January 2023 EAST VALLEY WATER DISTRICT Investment Activity Month Ended January 31, 2023 Activity (Book Value) Purch Units /Maturity Amort Cost Adjusted Cost Matured /Adjusted Cost 1/31/2023 Market Date Issuer CUSIP Yield Face Value Date 1/1/2023 Adjustment 1/1/2023 Purchases Called Total Water Sewer Value 10/19/21 US Treasury Note 91282CAZ4 0.375%500,000 11/30/25 490,502.19 490,502.19 490,502.19 490,502.19 452,655.00 03/31/21 US Treasury Note 9128CBT7 0.750%500,000 03/31/26 495,703.13 495,703.13 495,703.13 495,703.13 454,280.00 01/21/20 Tenn Valley Authority 880591ER9 2.875%300,000 09/15/24 309,165.27 309,165.27 309,165.27 309,165.27 291,954.00 05/29/20 US Treasury Note 912828ZP8 0.125%300,000 05/15/23 299,203.13 299,203.13 299,203.13 299,203.13 296,181.00 08/31/22 US Treasury N/B 91282CFG1 3.125%300,000 08/31/24 299,740.76 299,740.76 299,740.76 299,740.76 294,468.00 07/30/20 Federal Home Loan Bank 3130AJUN7 0.550%250,000 07/30/24 249,937.50 249,937.50 249,937.50 249,937.50 235,257.50 08/06/20 Freddie Mac 3134GWMY9 0.625%100,000 08/19/25 100,000.00 100,000.00 100,000.00 100,000.00 91,363.00 09/30/21 Federal Home Loan Bank 3030APAZ8 1.030%200,000 09/30/26 200,000.00 200,000.00 200,000.00 200,000.00 179,204.00 03/30/21 Federal Home Loan Bank 3130ALUF9 1.000%300,000 03/30/26 300,000.00 300,000.00 300,000.00 300,000.00 271,986.00 03/30/21 Federal Home Loan Bank 3130ALPB4 0.800%300,000 05/30/25 300,000.00 300,000.00 300,000.00 300,000.00 277,053.00 03/30/21 Federal Home Loan Bank 3130ALU93 0.750%200,000 06/30/25 200,000.00 200,000.00 200,000.00 200,000.00 183,952.00 09/20/21 Federal Home Loan Bank 3130AKL79 0.250%115,000 12/28/23 114,902.25 114,902.25 114,902.25 114,902.25 110,297.65 09/30/21 Federal Home Loan Bank 3130AP6M2 1.020%400,000 09/30/26 400,000.00 400,000.00 400,000.00 400,000.00 358,276.00 10/18/21 Federal Home Loan Bank 3130AKC95 0.550%200,000 10/29/25 197,411.64 197,411.64 197,411.64 197,411.64 181,332.00 10/26/21 Federal Home Loan Bank 3130APJ55 1.250%300,000 10/26/26 299,997.00 299,997.00 299,997.00 299,997.00 270,150.00 10/27/21 Federal Home Loan Bank 3130AJK24 0.480%100,000 09/01/23 100,010.82 100,010.82 100,010.82 100,010.82 97,461.00 10/28/21 Federal Home Loan Bank 3130APLB9 0.850%100,000 10/28/24 100,000.00 100,000.00 100,000.00 100,000.00 93,857.00 11/24/21 Federal Home Loan Bank 3130APWP6 0.600%200,000 11/24/23 200,000.00 200,000.00 200,000.00 200,000.00 193,240.00 11/30/21 Federal Home Loan Bank 3130APUY9 1.000%200,000 02/28/25 200,000.00 200,000.00 200,000.00 200,000.00 186,620.00 11/30/21 Federal Home Loan Bank 3130AQ2H5 1.050%100,000 11/25/24 99,985.00 99,985.00 99,985.00 99,985.00 94,030.00 08/30/22 Federal Home Loan Bank 3130AT2N6 3.700%250,000 02/28/24 250,000.00 250,000.00 250,000.00 250,000.00 246,942.50 11/23/21 Federal Farm Credit Bank 3133ENEM8 1.430%200,000 11/23/26 200,000.00 200,000.00 200,000.00 200,000.00 181,766.00 5,415,000.00 5,406,558.69 -5,406,558.69 --5,406,558.69 3,559,154.23 1,847,404.46 5,042,325.65 Attachment A Local Agency Investment Fund P.O. Box 942809 Sacramento, CA 94209-0001 (916) 653-3001 February 09, 2023 LAIF Home PMIA Average Monthly Yields EAST VALLEY WATER DISTRICT CHIEF FINANCIAL OFFICER P.O. BOX 3427 SAN BERNARDINO, CA 92413 Account Number: January 2023 Statement Tran Type Definitions Effective Date Transaction Date Tran Type Confirm Number Web Confirm Number Authorized Caller Amount 1/13/2023 1/12/2023 QRD 1721947 N/A SYSTEM 37,267.34 Account Summary Total Deposit:37,267.34 Beginning Balance:7,136,537.21 Total Withdrawal:0.00 Ending Balance:7,173,804.55 Agenda Item #2e February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2e Consent Item 6 8 4 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Resolution 2023.02 - Authorizing the Grant Application, Acceptance, and Execution for the East Valley Water District Groundwater Supply Resiliency - New Well Construction Project RECOMMENDATION That the Board of Directors adopt the Resolution 2023.02 - Authorizing the Grant Application, Acceptance, and Execution for the East Valley Water District Groundwater Supply Resiliency - New Well Construction Project. BACKGROUND / ANALYSIS Maintaining reliable water supplies during both wet and dry years is essential to District operations. Based on this need, a proposed project has been identified to address both the need to enhance the use of existing wells and offset the upcoming loss of four production wells to accommodate the recharge of recycled water for regional water benefit. This project is consistent with funding criteria for a grant opportunity through the California Department of Water Resources Urban Community Drought Relief program. The application requests $16.7 million for the design and construction of new groundwater wells. This funding source and project is consistent with the District’s Capital Improvement Plan and Grant Strategy. A requirement of the application is to adopt a resolution by the District’s governing body authorizing the application that designates a representative to sign the application, and in the event of an award of grant funds, a representative to execute the funding agreement and all necessary documentation. A signed, certified resolution must be received prior to the execution of a grant agreement with the State, should the District be awarded funding. Announcements for this application process are anticipated later in 2023. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management Agenda Item #2e February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2e Consent Item 6 8 4 C. Pursue Alternative Funding Sources IV - Promote Planning, Maintenance and Preservation of District Resources A. Develop Projects and Programs to Ensure Safe and Reliable Services FISCAL IMPACT There is no fiscal impact associated with this agenda item. If awarded, the project costs will be brought to the Governing Board for consideration. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Kelly Malloy Director of Strategic Services ATTACHMENTS Resolution 2023.02 East Valley Water District Resolution 2023.02 Page 1 of 2 8 4 7 RESOLUTION NO. 2023.02 RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT AUTHORIZING THE GRANT APPLICATION, ACCEPTANCE, AND EXECUTION FOR THE EAST VALLEY WATER DISTRICT GROUNDWATER SUPPLY RESILIENCY – NEW WELL CONSTRUCTION PROJECT WHEREAS, East Valley Water District proposes to implement East Valley Water District Groundwater Supply Resiliency – New Well Construction Project; and WHEREAS, East Valley Water District has the legal authority and is authorized to enter into a funding agreement with the State of California; and WHEREAS, East Valley Water District intends to apply for grant funding from the California Department of Water Resources for the Groundwater Supply Resiliency – New Well Construction Project; NOW THEREFORE BE IT RESOLVED by the Board of Directors of the East Valley Water District as follows: 1. That pursuant and subject to all of the terms and provisions of Budget Act of 2021 (Stats. 2021, ch. 240, § 80), the East Valley Water District General Manager/CEO, or designee is hereby authorized and directed to prepare and file an application for funding with the Department of Water Resources, and take such other actions necessary or appropriate to obtain grant funding. 2. The East Valley Water District General Manager/CEO, or designee is hereby authorized and directed to execute the funding agreement with the Department of Water Resources and any amendments thereto. 3. The East Valley Water District General Manager/CEO, or designee is hereby authorized and directed to submit any required documents, invoices, and reports required to obtain grant funding. ADOPTED, this 22nd day of February 2023. East Valley Water District Resolution 2023.02 Page 2 of 2 8 4 7 ROLL CALL: Ayes: Directors: Noes: Absent: Abstain: Phillip R. Goodrich, Board President ATTEST: Michael Moore, Board Secretary February 22, 2023 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2023.02 adopted by the Board of Directors of East Valley Water District at its Regular Meeting held the 22nd of February, 2023. Michael Moore, Secretary, Board of Directors Agenda Item #2f February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2f Consent Item 6 8 5 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Resolution 2023.03 - Designation of Applicant's Agent Resolution for Non- State Agencies RECOMMENDATION That the Board of Directors adopt Resolution 2023.03, Designation of Applicant's Agent Resolution for Non-State Agencies, delegating signature authority for the Federal Emergency Management Agency (FEMA) reimbursement process. BACKGROUND / ANALYSIS East Valley Water District (District) provides critical services that are needed by the community during emergency and non-emergency situations. Coordinating FEMA reimbursements quickly during post emergency events can improve water and wastewater service recovery. Having pre-approved agents for the District can expedite funding for critical District projects. Careful steps are taken to understand scenarios that could disrupt the ability to deliver water and wastewater services along with mitigation measures to prevent or reduce the significance of the impact. The District’s comprehensive emergency preparedness program includes planning documents, training, active resources, and infrastructure mitigation projects. These planning measures allow the District to be eligible to pursue federal emergency response and mitigation funding. Potential infrastructure and system improvements have been identified within the District’s planning documents to mitigate risk of emergencies. Inclusion in the plans allows certain projects to be eligible and competitive for grant funding. The District has received both planning and construction grants for items including: seismic retrofit of storage reservoirs, planning for seismic retrofit to water pipelines, and emergency response reimbursement due to COVID-19. In order to streamline the application and reporting requirements, the recommended resolution allows for staff to serve as authorized signing agents approved to be able to sign documents needed when applying for grants through California Office of Emergency Services (Cal OES). This form is allowed to be maintained on file for up to three (3) years, with the last update having taken place in 2020. It references position titles, rather than staff members by name, to allow for authorization continuity. Agenda Item #2f February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2f Consent Item 6 8 5 AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management C. Pursue Alternative Funding Sources III - Deliver Public Service With Purpose While Embracing Continuous Growth A. Advance Emergency Preparedness Efforts FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Kelly Malloy Director of Strategic Services ATTACHMENTS Resolution 2023.03 STATE OF CALIFORNIA GOVERNOR’S OFFICE OF EMERGENCY SERVICES Cal OES ID No: Cal OES 130 DESIGNATION OF APPLICANT'S AGENT RESOLUTION FOR NON-STATE AGENCIES BE IT RESOLVED BY THE OF THE (Governing Body) (Name of Applicant) THAT , OR (Title of Authorized Agent) , OR (Title of Authorized Agent) (Title of Authorized Agent) is hereby authorized to execute for and on behalf of the , (Name of Applicant) a public entity established under the laws of the State of California, this application and to file it with the California Governor’s Office of Emergency Services for the purpose of obtaining federal financial assistance for any existing or future grant program, including, but not limited to any of the following: -Federally declared Disaster (DR), Fire Mitigation Assistance Grant (FMAG), California State Only Disaster (CDAA), Immediate Services Program (ISP), Hazard Mitigation Grant Program (HMGP), Building Resilient Infrastructure and Communities (BRIC), Legislative Pre-Disaster Mitigation Program (LPDM), under -Public Law 93-288 as amended by the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988, and/or state financial assistance under the California Disaster Assistance Act. - Flood Mitigation Assistance Program (FMA), under Section 1366 of the National Flood Insurance Act of 1968. - National Earthquake Hazards Reduction Program (NEHRP) 42 U.S. Code 7704 (b) ((2) (A) (ix) and 42 U.S. Code 7704 (b) (2) (B) National Earthquake Hazards Reduction Program, and also The Consolidated Appropriations Act, 2018, Div. F, Department of Homeland Security Appropriations Act, 2018, Pub. L. No. 115-141 - California Early Earthquake Warning (CEEW) under CA Gov Code – Gov, Title 2, Div. 1, Chapter 7, Article 5, Sections 8587.8, 8587.11, 8587.12 That the , a public entity established under the (Name of Applicant) laws of the State of California, hereby authorizes its agent(s) to provide to the Governor’s Office of Emergency Services for all matters pertaining to such state disaster assistance the assurances and agreements required. Cal OES 130 (Rev 3/9/22) Resolution 2023.03 Board of Directors General Manager/CEO Chief Financial Officer Director of Strategic Services East Valley Water District East Valley Water District East Valley Water District STATE OF CALIFORNIA Cal OES 130 (Rev 3/9/22) GOVERNOR’S OFFICE OF EMERGENCY SERVICES Cal OES 130 Please check the appropriate box below This is a universal resolution and is effective for all open and future disasters/grants declared up to three (3) years following the date of approval. This is a disaster/grant specific resolution and is effective for only disaster/grant number(s): Passed and approved this __day of , 20 (Name and Title of Governing Body Representative) (Name and Title of Governing Body Representative) (Name and Title of Governing Body Representative) CERTIFICATION I, , duly appointed and of (Name) (Title) , do hereby certify that the above is a true and (Name of Applicant) correct copy of a resolution passed and approved by the (Governing Body) of the on the day of , 20 . (Name of Applicant) (Signature) (Title) (Page 2 of 2) Phillip R. Goodrich, Board President James Morales, Jr., Board Vice President Board of Directors East Valley Water District East Valley Water District 4 District Clerk District Clerk 23 23 22 February Justine Hendricksen 22 February Agenda Item #2h February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2h Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Resolution 2023.04 - Designating an Authorized Representative or Designee to carry out the responsibilities under the Financing Agreement for the State Water Resources Control Board RECOMMENDATION That the Board of Directors adopt Resolution 2023.04 - Designating an Authorized Representative or Designee to carry out the responsibilities under the Financing Agreement for the State Water Resources Control Board. BACKGROUND / ANALYSIS The District continues to search for funding opportunities to assist with improvement of infrastructure, sustainability, and reliability. A required document for grant submittals and reporting documentation is a designation of authorized representative that may sign on behalf of the District. Staff has identified an area in our District with septic tanks that can be connected to the sewer main line. A funding opportunity has been identified with an initial application submitted to advance a phase of septic-to-sewer transitions. District staff submitted the initial application in late 2022 to be considered for the Clean Water State Revolving Fund (CWSRF) for the East Valley Water District Septic to Sewer project. As part of the complete application process, the State Water Resources Control Board requires agencies who could receive CWSRF’s provide documentation that a current member of District staff has been duly appointed as an authorized representative to sign Claims for Reimbursement, and other documents relating to the grant/funding application. This highly competitive funding source is anticipated to make announcements of successful applications later in 2023, with funding agreements in place prior to June 2024. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment to Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management C. Pursue Alternative Funding Sources Agenda Item #2h February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2h Consent Item IV - Promote Planning, Maintenance and Preservation of District Resources A. Develop Projects and Programs to Ensure Safe and Reliable Services C. Dedicate Efforts Toward System Maintenance and Modernization FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Kelly Malloy Director of Strategic Services ATTACHMENTS Resolution 2023.04 East Valley Water District Resolution 2023.04 Page 1 of 2 RESOLUTION NO. 2023.04 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT DESIGNATING AN AUTHORIZED REPRESENTIVE AND/OR DESIGNEE TO CARRY OUT THE RESPONSIBILITIES UNDER THE FINANCING AGREEMENT FOR THE STATE WATER RESOURCES CONTROL BOARD WHEREAS, East Valley Water District proposes to implement the Septic to Sewer Project; and RESOLVED BY THE Board of Directors of the East Valley Water District (the “Entity”), AS FOLLOWS: WHEREAS, The General Manager/CEO (the “Authorized Representative”) or designee is hereby authorized and directed to sign and file, for and on behalf of the Entity, a Financial Assistance Application for a financing agreement from the State Water Resources Control Board for the planning, design, and construction of East Valley Water District (EVWD) Septic to Sewer (the “Project”); and WHEREAS, this Authorized Representative, or his/her designee, is designated to provide the assurances, certifications, and commitments required for the financial assistance application, including executing a financial assistance agreement from the State Water Resources Control Board and any amendments or changes thereto; and WHEREAS, The Authorized Representative, or his/her designee, is designated to represent the Entity in carrying out the Entity’s responsibilities under the financing agreement, including certifying disbursement requests on behalf of the Entity and compliance with applicable state and federal laws. ADOPTED this 22nd day of February 2023. AYES: Directors: NOES: ABSTAIN: ABSENT: ___________________________________ Phillip R. Goodrich Board President East Valley Water District Resolution 2023.04 Page 2 of 2 ATTEST: _______________ Michael Moore, Board Secretary February 22, 2023 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2023.04 adopted by the Board of Directors of East Valley Water District at its Regular Meeting held the 22nd of February, 2023. __________________ Michael Moore, Secretary, Board of Directors Agenda Item #2i February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #2i Discussion Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve the Cancellation of the May 10, 2023 Regular Board Meeting RECOMMENDATION That the Board of Directors approve the cancellation of the May 10, 2023 regular Board meeting. BACKGROUND / ANALYSIS East Valley Water District’s regular Board meetings occur on the 2nd and 4th Wednesdays of each month. In the month of May, these meetings fall on the 10th and 24th. The Board of Directors is being asked to consider canceling the May 10th regular Board meeting due to it falling during the Association of California Water Agencies’ Spring Conference, and several Board members and staff will be attending the conference. The cancellation will not impact District operations, and routine items will be scheduled accordingly. AGENCY GOALS AND OBJECTIVES I - Implement Effective Solutions Through Visionary Leadership C. Strengthen Regional, State and National Partnerships II - Maintain a Commitment To Sustainability, Transparency, and Accountability B. Utilize Effective Communication Methods REVIEW BY OTHERS This agenda item has been reviewed by Administration. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Agenda Item #2i February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #2i Discussion Item Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS No attachments Agenda Item #3a February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #3a Informational Item 6 9 5 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: 2022 Top Workplace Program RECOMMENDATION This agenda item is for informational purposes only, no action required. BACKGROUND / ANALYSIS In August of 2022, the District participated in the Inland News Group’s Top Workplaces Program for the eighth consecutive year. Staff completed anonymous employee engagement surveys conducted by Energage in which they responded to statements about their workplace culture, experience, and leadership at the District. Once the surveying period was complete, we were excited to find that our employees showed great participation, as they have over the past 8 years completing the survey, and the results came in at 95.5% employee participation. In November 2022, the General Manager/CEO conducted the annual Focus Group Meetings where he facilitated open discussions with staff on the survey results, what they love about working for the District, and identified areas of opportunity. On January 29, 2023, the Inland Valley News Group included the Top Workplaces in the Inland Empire publication in their affiliated Sunday newspapers. East Valley was once again excited to be named a Top Workplace in the small employer category alongside 21 local small employers. Staff plans on holding the annual Springtime Top Workplace Celebration to congratulate employees on achieving this great recognition once again. Management will continue to utilize feedback received from the annual surveys and conduct focus group meetings with staff at all levels to update our engagement plan and concentrate on any areas of opportunity. The Human Resources Department will ensure participation in the 2023 Top Workplaces Program and continue to use survey results to actively engage staff and let them know that their opinions and feedback are valued. Agenda Item #3a February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #3a Informational Item 6 9 5 AGENCY GOALS AND OBJECTIVES III - Deliver Public Service With Purpose While Embracing Continuous Growth C. Promote a Positive Organizational Culture REVIEW BY OTHERS This agenda item has been reviewed by Human Resources and Finance and Human Resources Committee. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Kerrie Bryan Director of Administrative Services ATTACHMENTS Top Workplace Presentation Kerrie Bryan, Director of Administrative Services TOP INLAND EMPIRE WORKPLACES PROGRAM 2022 February 22, 2023 EMPLOYEE SURVEY SUMMARY •8th Annual Confidential Employee Engagement Survey Through Energage •Survey Themes: •Alignment, Performance, Connection, Coaching, Workplace Basics, and Overall Engagement •Benchmark Employers •95.5% Employee Participation •194 Comments and Improvement Ideas Received 2 3 TOP WORKPLACE RECOGNITION •EVWD Has Been Named a Top Workplace for 2022 •Awards Were Announced in Local Newspaper Publications on Sunday, January 29, 2023 The Press Enterprise Advertisement Congratulations East Valley Water District Board of Directors and Staff! RESULTS SUMMARY 4 5 CULTURE DRIVERS RESULTS This chart shows how the employees at the District compared against the "Local Government -2022" benchmark. 6 DESCRIBING THE DISTRICT 7 •Conducted in November 2022 •Small Group Sessions •Shared Survey Results •Open Discussion With Staff on What They Love and Areas of Opportunity EMPLOYEE FOCUS GROUP MEETINGS 8 WHAT EMPLOYEES LOVE ABOUT WORKING FOR EVWD Family Oriented, Teamwork, Motivating, Supportive Customer Focused, Hunt Elementary, Pathway Program Meaningful, Challenging Work, Critical Thinking, Performance Based Competitive Salaries, Excellent HealthCare Benefits, Pay for Performance Remote Work Policy, Work-Life Balance 9 SEEING IS BELIEVING •Signs That East Valley Water District Has an Engaged Workforce •Low turnover •Minimal workplace injuries •Employees are responsible and reliable •Fast response and repair times •Participatory •Meetings, workplace events, and after-hours events 10 •Maintain Team Cohesiveness •Staff working in separate locations •Leadership Development Opportunities •District Tours •Remote Work Policy •District Project Awareness •Improve interaction of projects from different workgroups ADDRESSING AREAS OF OPPORTUNITY 11 NEXT STEPS •Continue to Focus on Areas of Opportunity •Celebrate Top Workplace Recognition with Staff in the Springtime •Conduct 9th Annual Employee Survey in August 2023 DISCUSSION Agenda Item #4a February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #4a Discussion Item 6 9 4 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider approval of Administrative Policy 2.4 - Telework Policy RECOMMENDATION That the Board of Directors approve Administrative Policy 2.4 - Telework Policy. BACKGROUND / ANALYSIS The Finance and Human Resources Committee recommended, at their February 14, 2023 meeting, that the Board of Directors (Board) approve Administrative Policy 2.4 - Telework Policy, described below. On December 15, 2021, staff presented the Flexible Workplace Pilot Program to the Board. At that time COVID-19 restrictions were easing, and the East Valley Water District (District) was preparing for a full return of office staff after working partially remote in shifts for nearly two years. A new Administrative Policy is recommended to provide a permanent Telework program that provides benefits to the District and employees. The pandemic unexpectedly transformed workplaces and 70% of the US workforce, was able to successfully work fully remote during the pandemic. In 2022, the District implemented a Flexible Workplace Pilot Program incorporating flexible scheduling and remote work for eligible positions. Over the past year, positive feedback on the Pilot Program was provided by the leadership team. Feedback from office/administrative staff was positive and many expressed a desire to formalize the program. The Pilot Program did not experience any decreases in efficiency or productivity, and staff continued to provide world-class customer service. Staff appreciated the efforts the District put forth in allowing for flexibility, and the trust their supervisors placed in them while navigating a new program. In addition to evaluating internal feedback on the program, staff analyzed US workforce statistics and found that over 66% of US employers have a telework program in place that will continue post-pandemic. That number is even greater across local water agencies and other special districts, where 3 out of 4 water agencies have implemented a permanent telework policy into their schedules for eligible employees. Agenda Item #4a February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #4a Discussion Item 6 9 4 Employers are continuing to offer telework programs because of the shared benefits they provide to both employees and employers such as: Benefits to Employees: • Improved health and happiness • Work-life balance • Cost savings • Time savings • Less distraction Benefits to Employers: • Increased morale • Greater talent pool • Great retention tool • Cost savings • High likelihood of increased productivity • Reduced absenteeism If adopted, the Telework Policy will provide formalized direction for offering, authorizing, and implementing the Telework program, and the guidelines under which it will operate. It will include the purpose behind the policy, eligibility criteria, the request and approval processes, the duties and responsibilities required of the teleworking employee, and will set forth a defined work schedule for each approved teleworking employee based on the needs of their department. A standard request form and agreement is included in the policy. The policy will also define safety, security, and confidentiality requirements for the teleworking employee to abide by, the understanding that the District possesses the authority to terminate a telework agreement at any time, and will include a “No right to appeal” section for requests that may not be approved. The proposed Telework Policy will be reviewed periodically and can be brought back to the Board for modifications if needed. AGENCY GOALS AND OBJECTIVES III - Deliver Public Service With Purpose While Embracing Continuous Growth C. Promote a Positive Organizational Culture Agenda Item #4a February 22, 20233 Meeting Date: February 22, 2023 Agenda Item #4a Discussion Item 6 9 4 REVIEW BY OTHERS This agenda item has been reviewed by Administration and the Finance & Human Resources Committee FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Kerrie Bryan Director of Administrative Services ATTACHMENTS Telework Policy Telework Request Form Telework Agreement EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 1 of 7 Purpose The purpose of this policy is to establish a telework program, provide direction for offering, authorizing, and implementing the telework program, and the guidelines under which it will operate. East Valley Water District is committed to accomplishing its vision, and to do so effectively, maintaining an elite workforce with a focus on efficiency, service, adaptability, health and safety, and the well-being of its employees is crucial. The establishment of a Telework Policy is one tool of many that East Valley Water District will use to maximize outcomes and optimize talent recruitment and retention, while continuing to provide world class public service. This policy is designed to help supervisors, managers, and employees understand the teleworking environment, their associated responsibilities, and ensure an effective implementation of teleworking. Policy This policy covers Teleworking voluntarily requested by a District employee and provided by the District subject to certain conditions and requirements. The District may allow teleworking for certain eligible employees who voluntary request it. These employees are primarily working in an administrative or office capacity whose work does not require them to be at worksites in the field. Teleworking arrangements are authorized at the sole discretion of the District and can be terminated at any time. Eligibility Criteria The General Manager, or his designee, possesses the discretionary authority to determine the job classifications, positions, and employees who are eligible to telework under this policy. Such determination may be made by using criteria including, but not limited to, the following: 1. The operational needs of the District and employee’s department and division; 2. The disruption of or potential for disruption to the District’s functions; EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 2 of 7 3. The ability of the employee to perform their job duties (both essential and marginal) from an alternative worksite without diminishing the quantity or quality of the work performed; 4. The degree to which the employee’s job functions require face -to-face interaction with other District employees, contractors, and members of the public; 5. The employee’s job performance, as determined by their last performance evaluation and any current disciplinary actions or issues that have been addressed; 6. The employee’s length of service with the District, department, or division; 7. The portability of the employee’s work, including the employee’s ability to remotely access tools, equipment, and materials necessary to perform their job functions; 8. The availability of or ability for the employee to create a functional, reliable, healthy, safe, and secure alternate worksite; 9. The risk factors associated with performing the employee’s job duties from a location other than the employee’s normal workplace at a District worksite; 10. The District’s capacity to monitor and measure the employee’s work performance at the alternate worksite; 11. The employee’s supervisory responsibilities; 12. The employee’s need for supervision; 13. Other considerations deemed necessary and appropriate by the District, including any legal implications of teleworking. Request Process To make a request for a teleworking arrangement, employees must complete a Voluntary Telework Request Form and file the completed request form with their supervisor or manager. The employee’s supervisor or manager will provide the request form to the Department Head and will discuss the employee’s request with the Department Head . In consultation EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 3 of 7 with or based on information provided by the employee’s supervisor or manager, and after consulting with Human Resources to ensure no underlying employment issues are present , the Department Head will then make a determination regarding the employee’s request to telework. Teleworking requests will be considered on a case-by-case basis consistent with the criteria above and other factors relevant to the employee’s request to telework. Final Determination – No Right to Appeal The final decision regarding an employee’s teleworking request is final and binding. Neither the employee nor the employee’s employee association possesses any right to appeal or grieve the decision. Telework Agreement An eligible and qualified employee who has requested and been granted the opportu nity to telework, must execute a Voluntary Teleworking Agreement (“Agreement”) prior and as a precondition to the employee teleworking. The Agreement shall provide the mutual understanding of the employee, the employee’s supervisor or manager, the Department Head, and the General Manager/CEO concerning the teleworking arrangement and agreement with the following terms: 1. The Agreement does not constitute an employment contract; 2. The teleworking employee is subject to the same job duties, responsibilities, and expectations as if the employee was working from a District worksite or facility; 3. Teleworking is only authorized for the time period specified in the Agreement and the Agreement is void and shall not apply after the time expressly provided for in the Agreement; 4. The District possesses discretionary authority to terminate the Agreement before the time specified in its sole discretion, without advance notice, and the District’s determination to terminate the Agreement before the time specified in the Agr eement is final and not be subject to appeal or grievance; EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 4 of 7 5. The teleworking employee’s work schedule and hours, including applicable meal and rest breaks, will remain in place as if the employee was working from a District worksite or facility; 6. Teleworking employees are prohibited from performing any off-the-clock work, and employees who perform off-the-clock work may be subject to discipline, up to and including, termination of employment; 7. Teleworking employees are prohibited from performing any ov ertime, unless they request and receive prior approval for such work by their manager or supervisor, and employees who perform overtime work without prior approval may be subject to discipline, up to and including, termination of employment; 8. The District may designate a dedicated monthly, or intermittent, all-staff reporting day. If an all-staff reporting day is designated, all teleworking employees must be present at a District worksite or facility that day; 9. Teleworking employees will be expected to be present, in-person, for all-staff meetings and District luncheons or gatherings; 10. The District will reimburse preapproved and reasonably incurred business expenses associated with teleworking; and 11. Any breach of the Agreement by the employee may result in termination of the Agreement and/or disciplinary action, up to and including termination of employment. General Duties, Obligations, and Responsibilities 1. All existing duties, obligations, responsibilities, and conditions of employm ent remain unchanged. Teleworking employees shall abide by all District and departmental policies and procedures, rules, and regulations. 2. All existing supervisory relationships, lines of authority , and supervisory practices remain in effect. 3. Teleworking employees authorized to perform work at an alternate worksite must meet the same standards of performance and professionalism expected of District employees in EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 5 of 7 terms of job responsibilities, work product, timeliness of assignments, and contact with other District employees and members of the public. 4. Teleworking employees are required to be accessible in the same manner as if they are working at a District worksite or facility during the established teleworking work schedule, regardless of the designated location for teleworking, or alternate worksite. Teleworking employees must be accessible via telephone, email, and/or network access to their supervisor and other District employees while teleworking, as if working at a District worksite or facility. Teleworking employees must check their District-related business phone messages and emails on a consistent basis, as if working at a District worksite or facility. Miscellaneous Guidelines 1. Teleworking employees must notify their supervisor or manager promptly when unable to perform work assignments because of equipment failure or any other unforeseen circumstances. 2. Teleworking employees must have access to an alternate worksite that is quiet and free of distractions, includes a desk or tabletop with an appropriate office chair, all of which meet ergonomic workstation requirements. The alternate worksite must also have reliable and secure power and internet and/or wireless access. 3. Teleworking employees will ensure that all official District documents are retained and maintained according to the normal operating procedures in the same manner as if working at the District and will ensure discretion over confidential District information. 4. Teleworking employees must ensure dependent care will not interfere with work responsibilities. Work Schedule 1. For non-exempt employees, the District will provide a work schedule that will be included in the Agreement, and which will include meal and rest breaks . 2. For non-exempt employees assigned a work schedule, any deviation from the schedule must be approved in advance, in writing, by the employee’s supervisor or manager . EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 6 of 7 3. Non-exempt employees may not telework outside their normal work hours without prior written authorization from their supervisor or manager. A non-exempt employee who fails to secure written authorization before teleworking outside their normal work hours may be subject to disciplinary action. 4. Non-exempt employees must take meal and rest breaks while teleworking as required under applicable law and/or, District policy . For the duration of the meal and rest breaks, as well as any other time the employee is not working, the employee is required to log off all District systems. 5. For non-exempt employees assigned a work schedule, all periods of the employees’ unavailability must be approved in advance by their supervisor or manager in accordance with District policy and documented on the appropriate leave request. 6. Employees shall continue to abide by District policies and procedures for requests of general leave and other leaves of absences. If an employee becomes ill while working under the Agreement, they shall notify their supervisor or manager immediately and record on their timesheet any hours not worked due to illness and/or incapacitation. 7. Non-exempt employees are required to request to work overtime in advance of doing so and such requests must be pre-approved in writing by the employee’s supervisor or manager. 8. Teleworking employees’ salary and benefits remain unchanged during the Teleworking arrangement. Equipment, Safety, Security, and Confidentiality 1. Teleworking employees will be provided with District-issued equipment at the discretion of the General Manager or designee. 2. Teleworking employees must agree to follow the District’s policy for the use of District issued equipment. Teleworking employees must report to their supervisor any loss, damage, or unauthorized access to District owned equipment, i mmediately upon discovery of such loss, damage, or unauthorized access. 3. The District shall not be responsible for teleworking costs, including, but not limited to, the employee’s use of their home or place of residence, utilities, internet, data, EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 7 of 7 network costs, home maintenance, workspace furniture, ergonomic equipment, or any other incidental costs, unless expressly provided for and approved in the Agreement. 4. Employees must take reasonable precautions to ensure their devices, computers, laptops, tablets, smart phones, etc. are secure before connecting remotely to the District’s network and must close or secure all connections to District desktop or system resources (e.g., remote desktop, VPN connections, etc.) when not conducting work for the District . Employees must maintain adequate firewall and security protection on all such devices used to conduct District work from the alternate worksite. 5. Teleworking employees shall exercise the same precautions to safeguard electronic and paper information, protect confidentiality, and adhere to the District’s records retention policies, especially as it pertains to the California Public Records Act (“CPRA”). Teleworking employees must safeguard all sensitive and confidential information (both on paper and in electronic form) relating to District work they access from the alternate worksite or transport from their District worksite to the alternate worksite. Teleworking employees must also take reasonable precautions to prevent third parties from accessing or handling sensitive and confidential information they access from the alternate worksite or transport from their District worksite to the alternate worksite. Teleworking employees must return all records, documents, and correspondence to the District at the termination of the Agreement or upon request by their supervisor or manager, Department Head or Human Resources. 6. Workers’ Compensation benefits will apply only to injuries arising out of and in the course of employment as defined by Workers’ Compensatio n law. Teleworking employees must report any such work-related injuries to their supervisor or manager immediately. The District shall not be responsible for injuries or property damage unrelated to such work activities, including injuries to third persons when said injuries occur at the alternate worksite. Mandatory Remote Work Arrangement During Exigent Circumstances Where an exigent circumstance exists, the District may direct its employees to remain at their homes or alternate worksite and perform work as part of an adopted short-term telework arrangement for such employees to provide for the continuity of essential District services. EAST VALLEY WATER DISTRICT Voluntary Telework Request Form Page 1 of 2 □ □ □ □ □ □ □ □ □ □ Name Date Title Department I, am requesting to participate in the District’s Telework Program. I understand and acknowledge that this request requires approval of my Supervisor, Department Head and the General Manager/CEO or his designee. I am requesting the opportunity to telework for the following reasons: _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Please list the details of your telecommuting location: Description of Location (Ex. Home, Public Library, etc): _____________________________________________________ Address: _______________________________________ _______________________________________ _______________________________________ Requested Monthly Telework Schedule Days Weekly Bi-Weekly From To □ Monday □ Tuesday □ Wednesday □ Thursday □ Friday EAST VALLEY WATER DISTRICT Voluntary Telework Request Form Page 2 of 2 Employee Certification and Signature I certify that the above information is accurate and complete. I understand that if my Voluntary Telework request is approved, I will be required to sign a District Telework Agreement. Employee Signature Date Supervisor Request Consideration 1. Supervisor Approval: Yes □ No □ Name Signature Date Comments: ________________________________________________________________ ______________________________________________________________________________________________________________ 2. Department Head Approval: Yes □ No □ Name Signature Date Comments: ________________________________________________________________ ______________________________________________________________________________________________________________ Comments: ________________________________________________________________ ______________________________________________________________________________________________________________ EAST VALLEY WATER DISTRICT Voluntary Telework Agreement Page 1 of 1 □ □ □ □ □ □ □ □ □ □ Name Date Title Department The above employee has identified a proposed hybrid work schedule shown below . This work schedule has been approved and the employee will begin a telework schedule effective: __________________________________. This Voluntary Telework Agreement will remain in effect until , or until it is determined by the supervisor, department head or General Manager/CEO, or his designee, that the Voluntary Telework Agreement is no longer valid, whichever occurs first. The undersigned affirms that the employee has read and understands the District’s Telework Policy (incorporated herein by reference) and will abide by the requirements of such policy. Failure to do so will result in termination of the Telework Agreement. PROPOSED MONTHLY TELEWORK SCHEDULE Days Weekly Bi-Weekly From To Lunch/Breaks □ Monday __________ __________ _________________ □ Tuesday __________ __________ _________________ □ Wednesday __________ __________ _________________ □ Thursday __________ __________ _________________ □ Friday __________ __________ _________________ Signed: Employee Date Approved: Supervisor Date Approved: Department Head Date Approved: General Manager/CEO Date Agenda Item #4b February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of Fiscal Year 2022-23 Mid-Year Budget Revisions RECOMMENDATION That the Board of Directors approve amendments to the FY 2022-23 Operating and Capital Budgets. BACKGROUND / ANALYSIS The Finance and Human Resources Committee recommended, at their February 14, 2023 meeting, that the Board of Directors (Board) approve amendments to the FY 2022-23 Operating and Capital Budgets, described below. The District’s budget starts on July 1 and ends on June 30. The District provides a mid- year budget update to the Board with recommendations to modify the annual budget. The mid-year budget considers expense and revenues through December to estimate the final budget at the end of the year. The FY 2022-23 budget will require significant adjustments to expense and revenues due to the delay in commissioning the Sterling Natural Resource Center (SNRC). The delay in commissioning affects loss of revenues due to no outside payments for items like the Local Resource Investment Program (LRIP). The delay also increases budgeted expenses due to the need to continue payments to the City of San Bernardino for treating wastewater. Other challenges have been presented by inflation resulting in significant increases in the costs of power, materials, and contract services. The proposed mid-year adjustments are planned to accommodate the changes in cost and revenue through the end of the fiscal year. The mid-year budget proposes to decrease projected revenue by $1,898,000, almost entirely due to the loss of revenue from SNRC described above. Staff also proposes to increase budgeted operating expenses by $1,532,000 as described above. Staff is proposing to reduce the fiscal impacts of revenue and expense changes by reducing capital cost by $430,000 and reducing cost of $3,000,000 to fund the Reclamation fund. The requested budget adjustments and justification are described below. Agenda Item #4b February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 Revenues The $1,898,000 proposed reduction in budgeted revenue is the net effect of the elimination of $2,512,000 in non-rate based SNRC revenue, offset by $604,000 in increase adjustments to other revenue categories. Only $100,000 of the proposed revenue adjustments are to rate-based operating revenues, meaning the majority of adjustments are to less predictable, non-operating revenue which were budgeted conservatively and can now be adjusted upward due to mid-year balances. Potable water sales were $7,463 under projection through December, ending with sales of $10,336,537 for the first half of the year. A spike in usage during an extremely hot September helped offset lower than expected usage in November, the month when cooler weather and shrinking water budgets usually cause many customers to realize some Tier 3 usage. Overall, water sales through the end of the fiscal year are estimated to be consistent with the budget. Meter charge revenues exceeded budget by approximately $50,000 through December, due primarily to construction activity and charges related to construction meters. As a small rate adjustment for meter charges became effective in January, staff proposes recognizing an increase in meter charge revenue for $100,000 at mid-year. Wastewater (collection) and Reclamation (treatment) revenues have not been revised as they are based on fixed rates and are tracking very close to projection at mid-year. Other Revenue - SNRC revenue budgeted for FY 2022-23 will not be realized as described above due to the plant not operating this fiscal year. The projected LRIP revenue was $692,000, and tipping fees were $1,820,000, therefore a reduction in SNRC Non-Rate Revenue of $2,512,000 is proposed. Other Revenue not related to the SNRC includes penalties, investment income, and fees paid for engineering and development related services. Penalties were overstated in the original budget and need to be reduced by $35,000. Investment income was projected conservatively, but the annual projection has already been exceeded at mid-year, so staff is proposing an increase of $49,000. Finally, service connection and inspection fees were included in the adopted budget for $42,000, but they had exceeded $400,000 at mid-year. Accordingly, staff is proposing an increase of $500,000 for these services, most of which had already been realized at mid-year. The total proposed increase to Other Revenue (not SNRC related) is $514,000. The revenue related proposals by staff above will have the net effect of decreasing total resources from operations for fiscal year 2022-23 by $1,898,000. Agenda Item #4b February 22, 20233 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 Operating Expenses Through December, operating expenses were at $18,715,325, which is 55% of the annual operating expense budget of $33,691,000. This percentage is on the high end of the historical range for costs incurred through mid-year which is typically between 52% and 55% of the annual budget. A 50% plus majority of annual operating costs are always incurred during the first six months of the District fiscal year for two reasons. Higher demand for water during the summer months mean higher operating costs and certain large bills, such as insurance, are due in full at the beginning of the fiscal year. This year, however, an unexpected surge in power and materials costs have added to costs between July and December making it necessary to propose significant adjustments within the Reclamation fund and proposed cuts in the Administrative programs to reduce the impact of higher costs in the Operations programs. The proposed adjustments to the various programs are explained below: Administration – Programs 1000 through 3200 (General Administration, Human Resources, Public Affairs, Conservation, Finance, Information Technology) - Staff is proposing cuts to several line items within these program budgets including $129,000 to labor, benefits, and professional development, and $300,000 to contract services and materials. One addition to contract services in Finance will pay for a rate review to determine whether adopted rates are still sufficient to cover SNRC operating costs as we now know them, and costs driven by high inflation and supply chain issues since the last rate study was completed. The net effect of these changes will reduce program costs by $329,000. Customer Accounts – Programs 3300 and 3400 (Customer Service, Meter Services) – Staff is proposing minor cuts to professional development, materials, and contract services totaling $16,500 in these program budgets. Engineering – Program 4000 – Staff is proposing to reduce Engineering labor and professional development costs by $110,000 as an unfilled Associate Engineer position will remain open through the end of the fiscal year, and to reduce contract services and utilities by an additional $275,000. The net effect of the proposed changes will reduce program costs by $385,000. Water Production – Programs 5000 through 5200 (Water Production, Water Quality) – Staff is proposing $70,000 in reductions to labor related costs in these programs, and significant increases to water, power, contract services, and materials. The heavy rains and snowpack from this winter have likely ensured that state project water will be available this spring/summer, so staff is proposing an additional $200,000 to the budget for purchased water. Agenda Item #4b February 22, 20234 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 Power costs are at 72% of the total budget through mid-year, even though the budget had been adjusted for expected rate increases. District staff is working with Southern California Edison (SCE) to reconcile some billing irregularities. However, SCE rate increases, and higher power consumption have resulted in higher power costs. The budget is proposed to increase the electricity budget by $500,000 to help cover costs through fiscal year end. Contract services and materials costs are also exceeding expectation through mid-year and require an additional $180,000 to help cover the remainder of the fiscal year. The net result of adjustments proposed for these program budgets is an increase of $810,000. Pipeline Maintenance – Programs 6000 through 6200 (Field Administration, Water Maintenance, Wastewater Maintenance) – An increase in contract services, utilities, and materials will be offset by a reduction in costs for benefits and capitalizing some maintenance expenses will reduce some of the proposed increases to these Programs. The result of these adjustments will reduce these Program budgets by $56,000 at mid-year. Facilities / Fleet Maintenance – Programs 7000 and 7100 – Cost increases in these Programs are due to unforeseen expenses and increases in fuel and energy expenses. Also, an increase in security guard services was required at District facilities due to unforeseen intrusions last summer. The total proposed increase to these Program budgets is $577,500. Reclamation (Fund) – Program 6300 – The Reclamation fund was a new fund for FY 2022-23 and staff made an effort to anticipate all relevant costs during the budget process, as well as have the Reclamation fund support a small allocation of shared costs previously split between the water and wastewater funds. Those costs were Customer Service (30%) and Facilities Maintenance (30%). The delay of SNRC operations to the end of calendar year 2023 requires the District to continue payments to the City of San Bernardino. Staff is proposing an increase budget for contracted treatment payments to the City by $4,200,000, and then decreases to almost all other operating cost budgets in the fund to balance the fund through the end of the year. This includes the cancellation of a $3,000,000 transfer to reserves. The table below presents a summary of the 2022-23 Operating Budget compared to actual activity through mid-year and proposed mid-year revisions. The summary includes operating revenue and operating expenses, as well as debt service and capital expenditures paid out of current year operating revenue. Operating expense adjustments in the Reclamation fund, combined with adjustments in the Water and Wastewater funds, results in a proposed increase in total operating expense budgets of $1,532,000. This amount, offset by the cancelled $3,000,000 Agenda Item #4b February 22, 20235 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 transfer to reserves and a proposed decrease in capital spending of $430,000 explained in the following section, result in a decrease in total budgeted expenditures of $1,898,000. DESCRIPTION A CTUA L YTD A DOPTED BUDGET PROPOSED A DJUSTMENTS A MENDED BUDGET Revenue Water S ales 10,336,537 17,700,000 - 17,700,000 Meter Charges 4,850,241 9,685,000 100,000 9,785,000 Wastewater Collection 2,769,949 5,621,000 - 5,621,000 Wastewater Treatment 5,086,728 9,851,000 - 9,851,000 Other Revenue - S NRC - 2,512,000 (2,512,000) - Other Revenue 832,320 681,000 514,000 1,195,000 TOTA L REVENUE 23,875,775 46,050,000 (1,898,000) 44,152,000 Expendit ures Labor & Benefits 5,961,540 12,980,000 (869,000) 12,111,000 Water S upply 108,881 286,000 200,000 486,000 Power Costs 1,910,406 3,025,000 300,000 3,325,000 Wastewater Treatment S ervices 4,427,365 3,700,000 4,200,000 7,900,000 Materials 1,138,125 2,367,900 (498,000) 1,869,900 Contract S ervices 4,487,042 10,476,800 (1,936,500) 8,540,300 Other Operating Exp 681,966 1,125,300 135,500 1,260,800 TOTA L OPERA TING EXP 18,715,325 33,961,000 1,532,000 35,493,000 Debt S ervice 2,069,234 3,354,000 - 3,354,000 Capital Expenditures 3,371,709 6,935,000 (430,000) 6,505,000 Transfers To (From) Reserves - 1,800,000 (3,000,000) (1,200,000) TOTA L EXPENDITURES 24,156,268 46,050,000 (1,898,000) 44,152,000 Capital Expenditures Staff has monitored spending against the 2022-23 Capital Budget for the first six months of the fiscal year and has evaluated new or changing circumstances that could, not only affect capital spending during the next six months, but in future years covered by the District’s Capital Improvement Program. The most significant change in circumstances is receipt of a FEMA grant to help with the design, and possible construction, of several water mains that are susceptible to significant failure. The period of availability for these funds is only a few months so it was imperative that staff request funds for a 25% match requirement as part of the mid-year budget review. Staff is proposing several adjustments to both the Capital Outlay budget and the Capital Improvement Program budget for a total net decrease of $430,000 as shown in the previous table. The proposed adjustments are discussed below. Capital Outlay Valve Exercise Machine / Forklift – Replacement of the District’s 11 year-old valve exercise machine, which helps ensure valves are not frozen in the event of an Agenda Item #4b February 22, 20236 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 emergency shut-off situation, and a forklift for the SNRC were included in the adopted budget for a combined $250,000. However, an updated quote received for the valve machine was nearly $50,000 over the amount budgeted. As a result, staff is requesting an additional $50,000 in funding to ensure these equipment items can be ordered and a price locked in. The additional cost will be offset by repurposing funds that had been budgeted for the purchase of pickup trucks and video conferencing equipment. Waterless Fire Suppression – SNRC Server Rooms – The SNRC server rooms, both in the Administration and Operations buildings, were designed with water sprinklers serving as fire suppression. While effective at putting out fires, water would likely cause damage to the electrical equipment in the rooms if they were set off. Staff has received quotes to install waterless fire suppression in both rooms for approximately $80,000. Staff is requesting $100,000 in funds be added to the budget at mid-year so conversion to the new system can be completed as soon as possible, and be paid for by deferring the purchase of pickup trucks (see above). Capital Improvement Program (CIP) Plant 101 Hydro System Rehabilitation – This project was funded $1.2 million out of reserves in the current fiscal year, but staff is proposing to delay construction by a year in order to complete the installation of a grant-funded emergency generator at the site, allowing staff to propose repurposing $950,000 of the earmarked funds to help complete, or maintain progress on, the following projects: Canal Zone Storage Reservoir – The 2022-23 adopted budget included $200,000 for preliminary design work on a new storage reservoir in the District’s Canal pressure zone. However, after receiving proposals from Engineering firms, staff determined that an appropriate ‘Phase 1’ design effort would require more design work than originally anticipated and biological and other studies; an additional cost of $255,000. Staff proposes to pay for this additional work with funds transferred from the Plant 101 project. Water Main Replacements: Seismic Mitigation – At the beginning of this fiscal year staff was notified that FEMA had awarded the District $1,118,475 in Hazard Mitigation Grant Program funding to design the replacement of 13 miles of District water main that frequently develops leaks due to the age and type of the existing pipe. The grant covers 75% of the estimated design cost of $1,491,300, therefore the District is expected to provide a 25% match of $372,825. If design is completed by the end of this fiscal year, the District will be eligible to apply for construction grant funds of up to $26.25 million, with an $8.75 million match requirement – this project will last multiple years. This is a rare and exciting opportunity to receive external funding to help replace a significant section of the District’s aging distribution system. For this year, the District needs to commit matching funds for the design phase and staff is therefore proposing that $395,000 of the funds transferred from the Plant 101 project be used for this Agenda Item #4b February 22, 20237 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 purpose. Water Main Replacements (14th Street, Pleasant Hill) – These two projects budgeted for a combined $500,000 were performed in-house but labor allocated to the jobs was duplicated, allowing staff to propose reducing the project budget by $50,000 and making it available to offset higher than expected costs in the operating budget. The net effect of the proposed adjustments described above will be to decrease the Capital Outlay budget by $80,000, and to decrease Capital Improvement Program budgets by $350,000. A summary of Capital budget adjustments is on the attached worksheet. Summary Staff recommends that the Board approve budget adjustments reducing budgeted revenue and budgeted expenditures by $1,898,000 each, as detailed above. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department, Executive Management team, and the Finance and Human Resources Committee. FISCAL IMPACT The proposed adjustments to the current year budget are intended to be offset by other current year activity without the additional use of reserve funds. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS 1. Presentation 2. Budget Reports Agenda Item #4b February 22, 20238 Meeting Date: February 22, 2023 Agenda Item #4b Discussion Item 6 9 6 3. Capital Expenditures Brian Tompkins, Chief Financial Officer MID-YEAR REVIEW FY 2022-23 February 22, 2023 OPERATING BUDGET REVIEW 2 3 WATER FUND SUMMARY EXPENSES BUDGET YTD ACTUAL PROJECTED VARIANCE Labor & Benefits 8,910,900 4,429,613 8,779,300 (131,600)$ Other Operating Expenses 11,019,100 6,751,580 12,140,700 1,121,600 Capital Expenditures 6,145,000 3,023,989 5,715,000 (430,000) Debt Service 3,080,000 1,844,340 3,080,000 - Transfer to Reserves (1,200,000) - (1,200,000) - TOTAL EXPENSES 27,955,000$ 16,049,522$ 28,515,000$ 560,000$ NET -$ (159,597)$ -$ -$ REVENUE BUDGET YTD ACTUAL PROJECTED VARIANCE Water Sales 17,700,000$ 10,336,537$ 17,700,000$ -$ Meter Charges 9,685,000 4,850,241 9,785,000 100,000 Other Charges / Revenue 570,000 703,146 1,030,000 460,000 TOTAL REVENUE 27,955,000$ 15,889,925$ 28,515,000$ 560,000$ 4 WASTEWATER FUND SUMMARY REVENUE BUDGET YTD ACTUAL PROJECTED VARIANCE Collection System Charges 5,621,000$ 2,769,949$ 5,621,000$ -$ Other Charges / Revenue 100,000 129,174 165,000 65,000 TOTAL REVENUE 5,721,000$ 2,899,123$ 5,786,000$ 65,000$ EXPENSES BUDGET YTD ACTUAL PROJECTED VARIANCE Labor & Benefits 2,420,900 1,095,852 2,456,600 35,700$ Other Operating Expenses 2,236,100 1,165,723 2,265,400 29,300 Capital Expenditures 790,000 347,720 790,000 - Debt Service 274,000 224,894 274,000 - Transfer to Reserves - - - - TOTAL EXPENSES 5,721,000$ 2,834,189$ 5,786,000$ 65,000$ NET -$ 64,934$ -$ -$ 5 RECLAMATION FUND SUMMARY REVENUE BUDGET YTD ACTUAL PROJECTED VARIANCE Sales 692,000 - - (692,000) Treatment Charges 9,851,000 5,086,728 9,851,000 - Other Operating Revenue 1,820,000 - - (1,820,000)$ Non-Operating Revenue 11,000 - - (11,000) TOTAL REVENUE 12,374,000$ 5,086,728$ 9,851,000$ (2,523,000)$ EXPENSES BUDGET YTD ACTUAL PROJECTED VARIANCE Labor & Benefits 1,648,200 436,075 875,100 (773,100)$ Other Operating Expenses 7,725,800 4,836,482 8,975,900 1,250,100 Capital Expenditures - - - - Debt Service - - - - Transfer to Reserves 3,000,000 - - (3,000,000) TOTAL EXPENSES 12,374,000$ 5,272,557$ 9,851,000$ (2,523,000)$ NET -$ (185,829)$ -$ -$ 6 Revenue Decrease $1,898,000 Expenses Decrease $1,898,000 ALL FUND BUDGET ADJUSTMENT SUMMARY PROGRAM SUMMARIES 7 8 GOVERNING BOARD GOAL % COMPLETED Provide Organizational Direction and Set Expectations Through Policy Decisions Consistent with the 5-Year Work Plan 50 Address Policy Decisions Related to the SNRC 50 Conduct All Activities Required for the Board of Directors Election 100 65% BUDGET PROJECTED FY 2022-23 FY 2022-23 $474,000 $172,828 $394,000 -20.30% VARIANCEYTD 9 GENERAL ADMINISTRATION GOAL % COMPLETED Complete Consolidation/Dissolution of the North Fork Water Company (NFWC)50 Develop Document Management Process 30 Develop District Clerk Handbook 40 Community Heritage Education Foundation (CHEF)50 45% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,374,000 $678,164 $1,294,000 -6.18% VARIANCEYTD 10 HUMAN RESOURCES 40% GOAL % COMPLETED Implement Workforce Programs in Support of the SNRC 33 Promote a Positive Organizational Culture that Maintains a Supportive and Encouraging Work Environment 40 Promote Regional Involvement and Provide Workforce Experience and Educational Opportunities 50 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,938,000 $1,590,493 $1,917,000 -1.10% VARIANCEYTD 11 PUBLIC AFFAIRS 55% GOAL % COMPLETED Advance Construction of the SNRC and Implement Facility Operations 70 Utilize Communication Methods that Enhance the District’s Brand 50 Advance the District’s Emergency Preparedness Program 40 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,738,000 $775,239 $1,578,000 -10.14% VARIANCEYTD 12 CONSERVATION 60% GOAL % COMPLETED Coordinate Necessary Program Working Groups to Complete Conservation Reports 50 Evaluate Rebate Program Success and Implement Program Enhancements 65 Participate in the Legislative Process as it Relates to Changes in Conservation Regulations 60 BUDGET PROJECTED FY 2022-23 FY 2022-23 $917,000 $201,609 $862,000 -6.38% VARIANCEYTD 13 FINANCE & ACCOUNTING GOAL % COMPLETED Financial Stability with Full Understanding of Operational Complexities 50 Fully Understand the Cost and Accounting Associated with New Funds 100 Maximize the Utility and Security of Financial Software and Data 25 60% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,192,000 $503,224 $1,271,000 6.22% VARIANCEYTD 14 INFORMATION TECHNOLOGY 75% GOAL % COMPLETED Ensure Reliability of Technology Infrastructure for Primary Business and Operation Requirements 80 Improve Systems and Cybersecurity Measures for Response Functions 75 Analyze Current Systems to Enhance Reporting and Automate Processes 70 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,356,000 $598,835 $1,344,000 -0.89% VARIANCEYTD 15 CUSTOMER SERVICE GOAL % COMPLETED Develop Strategies to Address Organizational Service Needs 75 Modify Processes to Comply with Changes in Legislation and Agreements While Maintaining Financial Stability 75 Fully Understand and Utilize Smart Meter Capabilities 50 65% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,755,000 $787,025 $1,746,500 -0.49% VARIANCEYTD 16 METER SERVICES 65% GOAL % COMPLETED Implement Inspection Program for AMI Meters 50 Work with Engineering to Customer Service to Address Coverage Issues with the AMI Network 50 Continue Meter Testing Programs in Compliance with State Water Audits Best Practices 100 BUDGET PROJECTED FY 2022-23 FY 2022-23 $278,000 $121,013 $270,000 -2.96% VARIANCEYTD 17 ENGINEERING GOAL % COMPLETED Develop and Implement the District’s Capital Improvement Program to Address Rehabilitation and Maintenance Needs While Also Preparing for New Development 40 Develop Plans to Optimize District Utilization of Surface Water and Groundwater Sources 40 Complete Construction and Commissioning of the SNRC 60 45% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,609,000 $394,789 $1,224,000 -31.45% VARIANCEYTD 18 WATER PRODUCTION 65% GOAL % COMPLETED Implement a Plan to Identify and Enhance the Water Sources’ Requirements Due to the SNRC Discharge Location 33 Enhance the Supervisory Control and Data Acquisition (SCADA) System to Achieve Water Productions Requirements 66 Rehabilitate Plant Components to Ensure Water Production 100 BUDGET PROJECTED FY 2022-23 FY 2022-23 $4,927,000 $3,079,206 $5,657,000 12.90% VARIANCEYTD 19 WATER TREATMENT 30% GOAL % COMPLETED Support Construction of Granular Activated Carbon (GAC) Facilities at Plant 134 90 Complete Plant 134 Membrane Replacements Using a 5-Phase Replacement Schedule 0 Evaluate and Rehabilitate Existing Clean-in-Place Equipment at Plant 0 BUDGET PROJECTED FY 2022-23 FY 2022-23 $960,000 $645,812 $1,090,000 11.93% VARIANCEYTD 20 WATER QUALITY GOAL % COMPLETED Evaluate Water Quality Regulations and Improve Process Efficiencies to Enhance Water Quality Compliance 75 Re-Route Outdated Fire Service Backflows to Aboveground 35 Assist in Launching Fats, Oils, and Grease (FOG) Program Transition and Software Procurement 70 60% BUDGET PROJECTED FY 2022-23 FY 2022-23 $557,000 $224,788 $507,000 -9.86% VARIANCEYTD 21 WATER MAINTENANCE 75% GOAL % COMPLETED Prioritize Preventative Maintenance Schedules to Ensure Equipment Readiness for Emergency Response 75 Complete Evaluation of Service Order/Asset Management Software 50 Continue Replacement Program for Mains and Inground Fire Service Devices 100 BUDGET PROJECTED FY 2022-23 FY 2022-23 $3,514,000 $2,068,951 $3,458,000 -0.11% YTD VARIANCE 22 WASTEWATER MAINTENANCE GOAL % COMPLETED Continue Wastewater Collection System Maintenance and Management 50 Provide Support for New Fats, Oils, and Grease (FOG) Program 75 Assist with Updating the Sewer System Management Plan (SSMP)50 60% BUDGET PROJECTED FY 2022-23 FY 2022-23 $880,000 $375,431 $880,000 0.00% VARIANCEYTD 23 WATER RECLAMATION GOAL % COMPLETED Complete Staffing and Staff Training for New Wastewater Treatment Operations 35 Meet and Exceed Compliance Requirements for the SNRC N/A Commence Operations at the SNRC 25 20% BUDGET PROJECTED FY 2022-23 FY 2022-23 $8,180,000 $4,822,490 $9,111,000 10.22% VARIANCEYTD 24 FACILITIES MAINTENANCE 15% GOAL % COMPLETED Complete Long-Term Site Improvements at Plant 39 30 Continue Phased Upgrades and Rehabilitation of District Facilities 25 Track Inventory at Del Rosa Location 0 Implement New Facilities Maintenance Tracking Software 10 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,611,000 $1,295,591 $2,138,500 24.67% VARIANCEYTD 25 FLEET MAINTENANCE GOAL % COMPLETED Assess Future Operations of Fleet Management 66 Continue to Implement the Air Quality Management Program 66 Enhance Vendor-Managed Fleet Maintenance Program 0 45% BUDGET PROJECTED FY 2022-23 FY 2022-23 $701,000 $379,837 $751,000 6.66% VARIANCEYTD CAPITAL BUDGET 26 27 CAPITAL OUTLAY PROJECT FUNDING SOURCE ADOPTED BUDGET PROPOSED MID- YEAR ADJUSTMENT ADJUSTED BUDGET SNRC Technology Equipment Wastewater Operating Revenue 150,000$ -$ 150,000$ SNRC Portable Generator Water Operating Revenue 100,000 - 100,000 SNRC Equipment (Tools, Events Furniture) Water/Wastewater Operating Revenue 200,000 - 200,000 Tyler Energov Asset Management Software Water/Wastewater Operating Revenue 150,000 - 150,000 Hardware Replacements Water Operating Revenue 35,000 - 35,000 Web Conferencing Equipment Water Operating Revenue 30,000 (30,000) - Waterless Fire Suppression - SNRC Server Rooms Wastewater Operating Revenue - 100,000 100,000 Valve Exercise Truck/Forklift Water/Wastewater Operating Revenue 250,000 50,000 300,000 SCADA System Improvements Water Operating Revenue 80,000 - 80,000 Light Duty Trucks (4) Water/Wastewater Operating Revenue 200,000 (200,000) - TOTAL 1,195,000$ (80,000)$ 1,115,000$ 28 CIP –PROPOSED REVISIONS PROJECT FUNDING SOURCE ADOPTED BUDGET PROPOSED MID-YEAR REVISIONS REVISED BUDGET Canal Zone Storage Reservoir Water Operating Revenue/Reserves 200,000$ 255,000$ 455,000$ Plant 101 - Rehabilitate Hydro System Reserves 1,200,000 (950,000) 250,000 Water Main Replacements - (Pleasant Hill Dr, 14 St)Water Operating Revenue 500,000 (50,000) 450,000 Water Main Replacements - Seismic Mitigation Reserves - 395,000 395,000 SUBTOTAL 1,900,000$ (350,000)$ 1,550,000$ 29 CIP –NO PROPOSED REVISIONS PROJECT FUNDING SOURCE ADOPTED BUDGET PROPOSED MID-YEAR REVISIONS REVISED BUDGET Plant 134 - Process Improvements Water Operating Revenue/Reserves 1,900,000$ -$ 1,900,000$ Plant 108 - Storage Tank Rehabilitations Water Operating Revenue 1,200,000 - 1,200,000 Facilities Relocations Water Operating Revenue 100,000 - 100,000 Facilities Rehabilitations Water Operating Revenue 275,000 - 275,000 Well & Booster Improvements Water Operating Revenue 50,000 - 50,000 Sterling Natural Resource Center (SNRC) Construction Water Operating Revenue 35,601,000 - 35,601,000 SNRC Project Enhancements Water & Wastewater Operating Revenue/Grants 7,000 - 7,000 SNRC Consultants Wastewater Operating Revenue/ Grants/Low Interest Loans 308,000 - 308,000 SUBTOTAL $39,441,000 $ - $39,441,000 SUBTOTAL (PREV PAGE) $ 1,900,000 $ (350,000) $ 1,550,000 TOTAL $41,341,000 $ (350,000) $40,991,000 ACCOMPLISHMENTS 30 31 •Installed Block Wall Around Tank and Graded Property For Proper Drainage at Plant 39 •Completed Plant 134 Remodel and Granular Activated Carbon Process Improvements •Completed Rehabilitations for Boosters at Plants 130, 134, and 140 •Installed 30 Residential Water Meters for the Mediterra Project •Completed Formation of CFD 2022-1 Palm Avenue & Highland Avenue •Recruited a New General Manager/CEO •Completed Plant 108 Reservoir Rehabilitation •Completed Plant 101 Rehabilitation Design •Awarded a Water Main Seismic Retrofit Phase 1 Grant by the Federal Emergency Management Agency ACCOMPLISHMENTS •Recognized as the Top Workplace in the Inland Empire for the 8th consecutive year •Operating Budget Excellence Award for Fiscal Year 2022-23 from the California Society of Municipal Finance Officers •Certificate of Achievement for Excellence in Financial Reporting Award for Fiscal Year 2020-21 from the Government Finance Officers Association •Award for Outstanding Achievement in Popular Annual Financial Reporting for Fiscal Year 2020-21 from the Government Finance Officers Association 32 DISTRICT AWARDS DISCUSSION YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales 10,336,537 18,392,000 (692,000) 17,700,000 42 - Meter Charges 4,850,241 9,685,000 100,000 9,785,000 43 - Penalties 326,431 563,000 (35,000) 528,000 44 - Wastewater System Charges 2,769,949 5,621,000 - 5,621,000 45 - Wastewater Treatment Charges 5,086,728 9,851,000 - 9,851,000 46 - Other Operating Revenue 415,463 1,862,000 (1,320,000) 542,000 47 - Non Operating Revenue 90,426 76,000 49,000 125,000 Total 23,875,775 46,050,000 (1,898,000) 44,152,000 -4.30% Program: 1000 - Board of Directors 51 - Labor 55,126 135,000 - 135,000 56 - Benefits 35,975 88,000 - 88,000 62 - Materials and Supplies - 2,000 - 2,000 63 - Contract Services 70,000 224,000 (80,000) 144,000 65 - Professional Development 11,727 25,000 - 25,000 Total 172,828 474,000 (80,000) 394,000 -20.30% Program: 2000 - General Administration 51 - Labor 228,352 555,000 - 555,000 53 - Overtime 346 4,000 - 4,000 56 - Benefits 191,670 339,000 (80,000) 259,000 62 - Materials and Supplies 936 7,000 - 7,000 63 - Contract Services 165,657 316,300 - 316,300 64 - Utilities 1,091 5,700 - 5,700 65 - Professional Development 90,112 147,000 - 147,000 Total 678,164 1,374,000 (80,000) 1,294,000 -6.18% Program: 2100 - Human Resources 51 - Labor 126,179 307,000 - 307,000 53 - Overtime 1,048 3,000 - 3,000 56 - Benefits 149,150 177,000 - 177,000 62 - Materials and Supplies 859 7,000 - 7,000 63 - Contract Services 79,179 125,300 (15,000) 110,300 64 - Utilities 381 700 - 700 65 - Professional Development 37,630 67,000 (6,000) 61,000 67 - Other (Insurance) 1,196,067 1,251,000 - 1,251,000 Total 1,590,493 1,938,000 (21,000) 1,917,000 -1.10% Program: 2200 - Public Affairs 51 - Labor 284,568 589,000 - 589,000 53 - Overtime 5,676 17,000 - 17,000 56 - Benefits 148,557 243,000 - 243,000 62 - Materials and Supplies 66,365 130,000 (50,000) 80,000 63 - Contract Services 249,972 692,500 (100,000) 592,500 64 - Utilities 11,494 27,500 - 27,500 65 - Professional Development 8,607 39,000 (10,000) 29,000 Total 775,239 1,738,000 (160,000) 1,578,000 -10.14% ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 District-Wide 1 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor 49,098 107,000 - 107,000 53 - Overtime 2,562 7,000 - 7,000 56 - Benefits 15,637 40,000 - 40,000 62 - Materials and Supplies 17,710 278,000 (55,000) 223,000 63 - Contract Services 102,386 442,000 - 442,000 64 - Utilities 12,536 26,000 - 26,000 65 - Professional Development 1,680 17,000 - 17,000 Total 201,609 917,000 (55,000) 862,000 -6.38% Program: 3000 - Finance 51 - Labor 279,737 700,000 - 700,000 53 - Overtime 3,620 13,000 - 13,000 56 - Benefits 182,655 318,000 - 318,000 62 - Materials and Supplies 2,150 12,000 - 12,000 63 - Contract Services 27,795 115,300 100,000 215,300 64 - Utilities 1,621 3,700 - 3,700 65 - Professional Development 5,646 30,000 (21,000) 9,000 67 - Other - - - - Total 503,224 1,192,000 79,000 1,271,000 6.22% Program: 3200 - Information Technology 51 - Labor 172,972 380,000 - 380,000 56 - Benefits 147,947 212,000 - 212,000 62 - Materials and Supplies 49,064 46,000 - 46,000 63 - Contract Services 212,521 691,000 - 691,000 64 - Utilities 15,751 12,000 - 12,000 65 - Professional Development 580 15,000 (12,000) 3,000 Total 598,835 1,356,000 (12,000) 1,344,000 -0.89% Program: 3300 - Customer Service 51 - Labor 253,235 533,000 - 533,000 53 - Overtime 9,224 7,000 - 7,000 56 - Benefits 145,264 307,000 - 307,000 62 - Materials and Supplies 3,533 7,000 - 7,000 63 - Contract Services 342,867 806,800 - 806,800 64 - Utilities 28,950 69,200 - 69,200 65 - Professional Development 1,280 19,000 (8,500) 10,500 67 - Other 2,672 6,000 - 6,000 Total 787,025 1,755,000 (8,500) 1,746,500 -0.49% Program: 3400 - Meter Service 51 - Labor 72,489 164,000 - 164,000 53 - Overtime 1,303 6,000 - 6,000 56 - Benefits 45,850 96,000 - 96,000 62 - Materials and Supplies - 4,000 (3,000) 1,000 63 - Contract Services 681 7,000 (5,000) 2,000 64 - Utilities 690 1,000 - 1,000 Total 121,013 278,000 (8,000) 270,000 -2.96% District-Wide 2 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor 250,819 668,000 (100,000) 568,000 53 - Overtime - 3,000 - 3,000 56 - Benefits 55,997 193,000 - 193,000 62 - Materials and Supplies 1,559 19,000 - 19,000 63 - Contract Services 66,078 566,500 (225,000) 341,500 64 - Utilities 15,927 131,500 (50,000) 81,500 65 - Professional Development 4,409 28,000 (10,000) 18,000 Total 394,789 1,609,000 (385,000) 1,224,000 -31.45% Program: 5000 - Water Production 51 - Labor 353,488 781,000 (50,000) 731,000 53 - Overtime 17,501 70,000 (20,000) 50,000 54 - Standby 6,342 15,000 - 15,000 56 - Benefits 242,112 404,000 - 404,000 61 - Water Supply 108,881 286,000 200,000 486,000 62 - Materials and Supplies 138,833 335,000 - 335,000 63 - Contract Services 374,613 461,000 100,000 561,000 64 - Utilities 1,828,258 2,564,000 500,000 3,064,000 65 - Professional Development 9,178 11,000 - 11,000 Total 3,079,206 4,927,000 730,000 5,657,000 12.90% Program: 5100 - Water Treatment 51 - Labor 93,894 261,000 - 261,000 53 - Overtime 29,576 39,000 - 39,000 56 - Benefits 95,396 159,000 - 159,000 62 - Materials and Supplies 220,627 170,000 130,000 300,000 63 - Contract Services 124,171 149,000 - 149,000 64 - Utilities 82,148 182,000 - 182,000 Total 645,812 960,000 130,000 1,090,000 11.93% Program: 5200 - Water Quality 51 - Labor 103,679 238,000 - 238,000 53 - Overtime 2,242 12,000 - 12,000 56 - Benefits 53,783 114,000 - 114,000 62 - Materials and Supplies 8,938 20,000 - 20,000 63 - Contract Services 55,517 165,000 (50,000) 115,000 64 - Utilities - 2,000 - 2,000 65 - Professional Development 629 6,000 - 6,000 Total 224,788 557,000 (50,000) 507,000 -9.86% Program: 6000 - Field Maintenance Administration 51 - Labor 89,497 201,000 - 201,000 53 - Overtime 1,271 2,000 - 2,000 54 - Standby 10,527 20,000 - 20,000 56 - Benefits 87,794 140,000 - 140,000 62 - Materials and Supplies - 3,000 - 3,000 63 - Contract Services 2,611 1,000 11,000 12,000 64 - Utilities 21,734 41,000 10,000 51,000 65 - Professional Development 5,341 24,000 (12,000) 12,000 Total 218,775 432,000 9,000 441,000 2.04% District-Wide 3 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor 502,057 1,153,000 - 1,153,000 53 - Overtime 172,989 219,000 - 219,000 56 - Benefits 340,053 602,000 (100,000) 502,000 62 - Materials and Supplies 485,572 471,000 30,000 501,000 62 - Contract Services 345,860 637,000 - 637,000 64 - Utilities 3,645 - 5,000 5,000 Total 1,850,176 3,082,000 (65,000) 3,017,000 -2.15% Program: 6200 - Wastewater Maintenance 51 - Labor 153,659 362,000 - 362,000 53 - Overtime 12,157 9,000 - 9,000 56 - Benefits 51,637 196,000 - 196,000 62 - Materials and Supplies 6,680 36,000 - 36,000 63 - Contract Services 151,298 277,000 - 277,000 Total 375,431 880,000 - 880,000 0.00% Program: 6300 - Water Reclamation 51 - Labor 218,774 820,000 (350,000) 470,000 53 - Overtime 4,290 3,000 4,000 7,000 54 - Standby - - - - 56 - Benefits 170,833 473,000 (173,000) 300,000 62 - Materials and Supplies 697 657,000 (550,000) 107,000 63 - Contract Services 531 2,236,000 (2,000,000) 236,000 63 - Contracted Treatment 4,427,365 3,700,000 4,200,000 7,900,000 64 - Utilities - 279,000 (200,000) 79,000 65 - Professional Development - 12,000 - 12,000 - - - - Total 4,822,490 8,180,000 931,000 9,111,000 10.22% Program: 7000 - Facilities Maintenance 51 - Labor 89,844 203,000 - 203,000 53 - Overtime 9,239 14,000 - 14,000 56 - Benefits 81,750 110,000 - 110,000 62 - Materials and Supplies 63,698 58,000 - 58,000 63 - Contract Services 792,167 1,052,000 327,500 1,379,500 64 - Utilities 258,893 173,000 200,000 373,000 65 - Professional Development - 1,000 - 1,000 Total 1,295,591 1,611,000 527,500 2,138,500 24.67% Program: 7100 - Fleet Maintenance 51 - Labor 40,550 91,000 - 91,000 53 - Overtime 882 3,000 - 3,000 56 - Benefits 10,668 55,000 - 55,000 62 - Materials and Supplies 70,904 105,900 - 105,900 63 - Contract Services 127,071 261,100 - 261,100 64 - Utilities 129,762 181,000 50,000 231,000 65 - Professional Development - 4,000 - 4,000 Total 379,837 701,000 50,000 751,000 6.66% Total Operating Expenses 18,715,325 33,961,000 1,532,000 35,493,000 4.32% District-Wide 4 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service 2,069,234 3,354,000 - 3,354,000 81 - Capital Improvement 3,094,616 5,740,000 (350,000) 5,390,000 82 - Capital Outlay 277,093 1,195,000 (80,000) 1,115,000 Transfer to Reserves - 1,800,000 (3,000,000) (1,200,000) Total 5,440,943 12,089,000 (3,430,000) 8,659,000 -39.61% Net (280,493) - - - District-Wide 5 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales 10,336,537 17,700,000 - 17,700,000 42 - Meter Charges 4,850,241 9,685,000 100,000 9,785,000 43 - Penalties 294,602 468,000 - 468,000 44 - Wastewater System Charges - - - - 45 - Wastewater Treatment Charges - - - - 46 - Other Operating Revenue 318,118 42,000 400,000 442,000 47 - Non Operating Revenue 90,426 60,000 60,000 120,000 Total 15,889,924 27,955,000 560,000 28,515,000 1.96% Program: 1000 - Board of Directors 51 - Labor 38,588 94,500 - 94,500 56 - Benefits 25,183 61,600 - 61,600 62 - Materials and Supplies - 1,400 - 1,400 63 - Contract Services 49,000 156,800 (56,000) 100,800 65 - Professional Development 9,204 17,500 - 17,500 Total 121,975 331,800 (56,000) 275,800 -20.30% Program: 2000 - General Administration 51 - Labor 159,926 388,500 - 388,500 53 - Overtime 242 2,800 - 2,800 56 - Benefits 138,252 237,300 (56,000) 181,300 62 - Materials and Supplies 655 4,900 - 4,900 63 - Contract Services 115,960 221,200 - 221,200 64 - Utilities 764 4,200 - 4,200 65 - Professional Development 63,078 102,900 - 102,900 Total 478,877 961,800 (56,000) 905,800 -6.18% Program: 2100 - Human Resources 51 - Labor 88,215 214,900 - 214,900 53 - Overtime 1,048 2,100 - 2,100 56 - Benefits 104,655 123,900 - 123,900 62 - Materials and Supplies 601 4,900 - 4,900 63 - Contract Services 56,599 87,500 (10,500) 77,000 64 - Utilities 275 700 - 700 65 - Professional Development 26,371 46,900 (4,200) 42,700 67 - Other (Insurance) 942,487 697,700 255,000 952,700 Total 1,220,251 1,178,600 240,300 1,418,900 16.94% Program: 2200 - Public Affairs 51 - Labor 199,198 412,300 - 412,300 53 - Overtime 3,973 11,900 - 11,900 56 - Benefits 103,990 170,100 - 170,100 62 - Materials and Supplies 43,729 91,000 (35,000) 56,000 63 - Contract Services 139,187 477,400 (70,000) 407,400 64 - Utilities 10,949 26,600 - 26,600 65 - Professional Development 6,025 27,300 (7,000) 20,300 Total 507,051 1,216,600 (112,000) 1,104,600 -10.14% WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Water Fund 6 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor 49,098 107,000 - 107,000 53 - Overtime 2,562 7,000 - 7,000 56 - Benefits 15,637 40,000 - 40,000 62 - Materials and Supplies 17,710 278,000 (55,000) 223,000 63 - Contract Services 102,386 442,000 - 442,000 64 - Utilities 12,536 26,000 - 26,000 65 - Professional Development 1,680 17,000 - 17,000 Total 201,609 917,000 (55,000) 862,000 -6.38% Program: 3000 - Finance 51 - Labor 195,603 490,000 - 490,000 53 - Overtime 2,534 9,100 - 9,100 56 - Benefits 127,821 222,600 - 222,600 62 - Materials and Supplies 1,505 8,400 - 8,400 63 - Contract Services 20,739 80,500 - 80,500 64 - Utilities 1,164 2,800 - 2,800 65 - Professional Development 3,952 21,000 (14,700) 6,300 67 - Other - - - - Total 353,318 834,400 (14,700) 819,700 -1.79% Program: 3200 - Information Technology 51 - Labor 118,997 266,000 - 266,000 56 - Benefits 103,136 148,400 - 148,400 62 - Materials and Supplies 34,345 32,200 - 32,200 63 - Contract Services 148,897 483,700 - 483,700 64 - Utilities 11,026 8,400 - 8,400 65 - Professional Development 406 10,500 (8,400) 2,100 Total 416,807 949,200 (8,400) 940,800 -0.89% Program: 3300 - Customer Service 51 - Labor 176,838 213,200 106,600 319,800 53 - Overtime 6,403 2,800 1,400 4,200 56 - Benefits 101,546 122,800 61,400 184,200 62 - Materials and Supplies 2,473 2,800 1,400 4,200 63 - Contract Services 252,299 286,000 173,600 459,600 64 - Utilities 27,334 64,400 1,600 66,000 65 - Professional Development 896 7,600 (1,200) 6,400 67 - Other 2,632 2,400 1,200 3,600 Total 570,421 702,000 346,000 1,048,000 33.02% Program: 3400 - Meter Service 51 - Labor 72,489 164,000 - 164,000 53 - Overtime 1,303 6,000 - 6,000 56 - Benefits 45,850 96,000 - 96,000 62 - Materials and Supplies - 4,000 (3,000) 1,000 63 - Contract Services 681 7,000 (5,000) 2,000 64 - Utilities 690 1,000 - 1,000 Total 121,013 278,000 (8,000) 270,000 -2.96% Water Fund 7 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor 175,611 467,600 (75,000) 392,600 53 - Overtime - 2,100 - 2,100 56 - Benefits 39,138 135,100 - 135,100 62 - Materials and Supplies 834 13,300 - 13,300 63 - Contract Services 28,993 357,700 (150,000) 207,700 64 - Utilities 15,432 130,900 (50,000) 80,900 65 - Professional Development 3,340 19,600 (10,000) 9,600 Total 263,348 1,126,300 (285,000) 841,300 -33.88% Program: 5000 - Water Production 51 - Labor 353,488 781,000 (50,000) 731,000 53 - Overtime 17,501 70,000 (20,000) 50,000 54 - Standby 6,342 15,000 - 15,000 56 - Benefits 242,112 404,000 - 404,000 61 - Water Supply 108,881 286,000 200,000 486,000 62 - Materials and Supplies 138,833 335,000 - 335,000 63 - Contract Services 374,613 461,000 100,000 561,000 64 - Utilities 1,828,258 2,564,000 500,000 3,064,000 65 - Professional Development 9,178 11,000 - 11,000 Total 3,079,206 4,927,000 730,000 5,657,000 12.90% Program: 5100 - Water Treatment 51 - Labor 93,894 261,000 - 261,000 53 - Overtime 29,576 39,000 - 39,000 56 - Benefits 95,396 159,000 - 159,000 62 - Materials and Supplies 220,627 170,000 130,000 300,000 63 - Contract Services 124,171 149,000 - 149,000 64 - Utilities 82,148 182,000 - 182,000 Total 645,812 960,000 130,000 1,090,000 11.93% Program: 5200 - Water Quality 51 - Labor 103,679 238,000 - 238,000 53 - Overtime 2,242 12,000 - 12,000 56 - Benefits 53,783 114,000 - 114,000 62 - Materials and Supplies 8,938 20,000 - 20,000 63 - Contract Services 55,517 165,000 (50,000) 115,000 64 - Utilities - 2,000 - 2,000 65 - Professional Development 629 6,000 - 6,000 Total 224,788 557,000 (50,000) 507,000 -9.86% Program: 6000 - Field Maintenance Administration 51 - Labor 77,992 180,900 - 180,900 53 - Overtime 1,144 1,800 - 1,800 54 - Standby 10,527 18,000 - 18,000 56 - Benefits 78,739 126,000 - 126,000 62 - Materials and Supplies - 2,700 - 2,700 63 - Contract Services 2,413 900 7,700 8,600 64 - Utilities 19,678 36,900 7,000 43,900 65 - Professional Development 4,970 21,600 (10,800) 10,800 Total 195,463 388,800 3,900 392,700 0.99% Water Fund 8 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor 502,057 1,153,000 - 1,153,000 53 - Overtime 172,989 219,000 - 219,000 56 - Benefits 340,053 602,000 (100,000) 502,000 62 - Materials and Supplies 485,572 471,000 30,000 501,000 62 - Contract Services 345,860 637,000 637,000 64 - Utilities 3,645 - 5,000 5,000 Total 1,850,176 3,082,000 (65,000) 3,017,000 -2.15% Program: 6200 - Wastewater Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - Total - - - - 0.00% Program: 6300 - Water Reclamation 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 63 - Contracted Treatment - - - - 64 - Utilities - - - - 65 - Professional Development - - - - - - - - Total - - - - 0.00% Program: 7000 - Facilities Maintenance 51 - Labor 45,985 101,500 - 101,500 53 - Overtime 6,825 7,000 - 7,000 56 - Benefits 50,564 55,000 - 55,000 62 - Materials and Supplies 18,890 37,000 - 37,000 63 - Contract Services 394,907 595,600 200,000 795,600 64 - Utilities 76,100 92,000 - 92,000 65 - Professional Development - 500 (100) 400 Total 593,271 888,600 199,900 1,088,500 18.36% Program: 7100 - Fleet Maintenance 51 - Labor 36,494 81,900 - 81,900 53 - Overtime 794 2,700 - 2,700 56 - Benefits 9,601 49,500 - 49,500 62 - Materials and Supplies 59,551 95,400 - 95,400 63 - Contract Services 101,623 216,900 - 216,900 64 - Utilities 129,744 180,900 50,000 230,900 65 - Professional Development - 3,600 - 3,600 Total 337,807 630,900 50,000 680,900 7.34% Total Operating Expenses 11,181,193 19,930,000 990,000 20,920,000 4.73% Water Fund 9 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service 1,844,340 3,080,000 - 3,080,000 81 - Capital Improvement 2,802,512 5,425,000 (350,000) 5,075,000 82 - Capital Outlay 221,477 720,000 (80,000) 640,000 Transfer to Reserves - (1,200,000) - (1,200,000) Total 4,868,329 8,025,000 (430,000) 7,595,000 -5.66% Net (159,598) - - - Water Fund 10 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales - - - - 42 - Meter Charges - - - - 43 - Penalties 31,829 95,000 (35,000) 60,000 44 - Wastewater System Charges 2,769,949 5,621,000 - 5,621,000 45 - Wastewater Treatment Charges - - - - 46 - Other Operating Revenue 97,345 - 100,000 100,000 47 - Non Operating Revenue - 5,000 - 5,000 Total 2,899,123 5,721,000 65,000 5,786,000 1.12% Program: 1000 - Board of Directors 51 - Labor 16,538 40,500 - 40,500 56 - Benefits 10,792 26,400 - 26,400 62 - Materials and Supplies - 600 - 600 63 - Contract Services 21,000 67,200 (24,000) 43,200 65 - Professional Development 2,523 7,500 - 7,500 Total 50,853 142,200 (24,000) 118,200 -20.30% Program: 2000 - General Administration 51 - Labor 68,426 166,500 - 166,500 53 - Overtime 104 1,200 - 1,200 56 - Benefits 53,418 101,700 (24,000) 77,700 62 - Materials and Supplies 281 2,100 - 2,100 63 - Contract Services 49,697 95,100 - 95,100 64 - Utilities 327 1,500 - 1,500 65 - Professional Development 27,034 44,100 - 44,100 Total 199,287 412,200 (24,000) 388,200 -6.18% Program: 2100 - Human Resources 51 - Labor 37,964 92,100 - 92,100 53 - Overtime - 900 - 900 56 - Benefits 44,495 53,100 - 53,100 62 - Materials and Supplies 258 2,100 - 2,100 63 - Contract Services 22,580 37,800 (4,500) 33,300 64 - Utilities 106 - - - 65 - Professional Development 11,259 20,100 (1,800) 18,300 67 - Other (Insurance) 244,769 286,300 - 286,300 Total 361,431 492,400 (6,300) 486,100 -1.30% Program: 2200 - Public Affairs 51 - Labor 85,370 176,700 - 176,700 53 - Overtime 1,703 5,100 - 5,100 56 - Benefits 44,567 72,900 - 72,900 62 - Materials and Supplies 22,636 39,000 (15,000) 24,000 63 - Contract Services 110,785 215,100 (30,000) 185,100 64 - Utilities 545 900 - 900 65 - Professional Development 2,582 11,700 (3,000) 8,700 Total 268,188 521,400 (48,000) 473,400 -10.14% WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Wastewater Fund 11 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 3000 - Finance 51 - Labor 84,134 210,000 - 210,000 53 - Overtime 1,086 3,900 - 3,900 56 - Benefits 54,834 95,400 - 95,400 62 - Materials and Supplies 645 3,600 - 3,600 63 - Contract Services 7,056 34,800 100,000 134,800 64 - Utilities 457 900 - 900 65 - Professional Development 1,694 9,000 (6,300) 2,700 67 - Other - - - - Total 149,906 357,600 93,700 451,300 20.76% Program: 3200 - Information Technology 51 - Labor 53,975 114,000 - 114,000 56 - Benefits 44,811 63,600 - 63,600 62 - Materials and Supplies 14,719 13,800 - 13,800 63 - Contract Services 63,624 207,300 - 207,300 64 - Utilities 4,725 3,600 - 3,600 65 - Professional Development 174 4,500 (3,600) 900 Total 182,028 406,800 (3,600) 403,200 -0.89% Program: 3300 - Customer Service 51 - Labor 76,397 159,900 53,300 213,200 53 - Overtime 2,821 2,100 700 2,800 56 - Benefits 43,718 92,100 30,700 122,800 62 - Materials and Supplies 1,060 2,100 700 2,800 63 - Contract Services 90,568 260,400 86,800 347,200 64 - Utilities 1,616 2,400 800 3,200 65 - Professional Development 384 5,700 (1,600) 4,100 67 - Other 40 1,800 600 2,400 Total 216,604 526,500 172,000 698,500 24.62% Program: 3400 - Meter Service 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Wastewater Fund 12 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor 75,208 200,400 (25,000) 175,400 53 - Overtime - 900 - 900 56 - Benefits 16,859 57,900 - 57,900 62 - Materials and Supplies 725 5,700 - 5,700 63 - Contract Services 37,085 208,800 (75,000) 133,800 64 - Utilities 495 600 - 600 65 - Professional Development 1,069 8,400 - 8,400 Total 131,441 482,700 (100,000) 382,700 -26.13% Program: 5000 - Water Production 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 61 - Water Supply - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 5100 - Water Treatment 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Program: 5200 - Water Quality 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 6000 - Field Maintenance Administration 51 - Labor 11,505 20,100 - 20,100 53 - Overtime 127 200 - 200 54 - Standby - 2,000 - 2,000 56 - Benefits 9,055 14,000 - 14,000 62 - Materials and Supplies - 300 - 300 63 - Contract Services 198 100 3,300 3,400 64 - Utilities 2,056 4,100 3,000 7,100 65 - Professional Development 371 2,400 (1,200) 1,200 Total 23,312 43,200 5,100 48,300 10.56% Wastewater Fund 13 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 62 - Contract Services 64 - Utilities - - - - Total - - - - 0.00% Program: 6200 - Wastewater Maintenance 51 - Labor 153,659 362,000 - 362,000 53 - Overtime 12,157 9,000 - 9,000 56 - Benefits 51,637 196,000 - 196,000 62 - Materials and Supplies 6,680 36,000 - 36,000 63 - Contract Services 151,298 277,000 - 277,000 Total 375,431 880,000 - 880,000 0.00% Program: 6300 - Water Reclamation 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 63 - Contracted Treatment 60,027 - - - 64 - Utilities - - - - 65 - Professional Development - - - - - - - - Total 60,027 - - - 0.00% Program: 7000 - Facilities Maintenance 51 - Labor 19,013 40,600 - 40,600 53 - Overtime 1,848 2,800 - 2,800 56 - Benefits 14,420 22,000 - 22,000 62 - Materials and Supplies 4,541 8,400 - 8,400 63 - Contract Services 137,186 215,500 - 215,500 64 - Utilities 24,029 32,400 - 32,400 65 - Professional Development - 200 100 300 Total 201,037 321,900 100 322,000 0.03% Program: 7100 - Fleet Maintenance 51 - Labor 4,056 9,100 - 9,100 53 - Overtime 88 300 - 300 56 - Benefits 1,067 5,500 - 5,500 62 - Materials and Supplies 11,353 10,500 - 10,500 63 - Contract Services 25,448 44,200 - 44,200 64 - Utilities 18 100 - 100 65 - Professional Development - 400 - 400 Total 42,030 70,100 - 70,100 0.00% Total Operating Expenses 2,261,575 4,657,000 65,000 4,722,000 1.38% Wastewater Fund 14 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service 224,894 274,000 - 274,000 81 - Capital Improvement 292,104 315,000 - 315,000 82 - Capital Outlay 55,616 475,000 - 475,000 Transfer to Reserves - - - - Total 572,614 1,064,000 - 1,064,000 0.00% Net 64,934 - - - Wastewater Fund 15 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales - 692,000 (692,000) - 42 - Meter Charges - - - - 43 - Penalties - - - - 44 - Wastewater System Charges - - - - 45 - Wastewater Treatment Charges 5,086,728 9,851,000 - 9,851,000 46 - Other Operating Revenue - 1,820,000 (1,820,000) - 47 - Non Operating Revenue - 11,000 (11,000) - Total 5,086,728 12,374,000 (2,523,000) 9,851,000 -25.61% Program: 1000 - Board of Directors 51 - Labor - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 2000 - General Administration 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 2100 - Human Resources 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - 67 - Other (Insurance) 8,811 267,000 (255,000) 12,000 Total 8,811 267,000 (255,000) 12,000 -2125.00% Program: 2200 - Public Affairs 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Reclamation Fund 16 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 3000 - Finance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - 67 - Other - - - - Total - - - - 0.00% Program: 3200 - Information Technology 51 - Labor - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 3300 - Customer Service 51 - Labor - 159,900 (159,900) - 53 - Overtime - 2,100 (2,100) - 56 - Benefits - 92,100 (92,100) - 62 - Materials and Supplies - 2,100 (2,100) - 63 - Contract Services - 260,400 (260,400) - 64 - Utilities - 2,400 (2,400) - 65 - Professional Development - 5,700 (5,700) - 67 - Other - 1,800 (1,800) - Total - 526,500 (526,500) - 0.00% Program: 3400 - Meter Service 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Reclamation Fund 17 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 5000 - Water Production 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 61 - Water Supply - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 5100 - Water Treatment 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Program: 5200 - Water Quality 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 6000 - Field Maintenance Administration 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Reclamation Fund 18 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 62 - Contract Services 64 - Utilities - - - - Total - - - - 0.00% Program: 6200 - Wastewater Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - Total - - - - 0.00% Program: 6300 - Water Reclamation 51 - Labor 218,774 820,000 (350,000) 470,000 53 - Overtime 4,290 3,000 4,000 7,000 54 - Standby - - - - 56 - Benefits 170,833 473,000 (173,000) 300,000 62 - Materials and Supplies 697 657,000 (550,000) 107,000 63 - Contract Services 531 2,236,000 (2,000,000) 236,000 63 - Contracted Treatment 4,367,338 3,700,000 4,200,000 7,900,000 64 - Utilities - 279,000 (200,000) 79,000 65 - Professional Development - 12,000 - 12,000 - - - - Total 4,762,463 8,180,000 931,000 9,111,000 10.22% Program: 7000 - Facilities Maintenance 51 - Labor 24,846 60,900 - 60,900 53 - Overtime 566 4,200 - 4,200 56 - Benefits 16,766 33,000 - 33,000 62 - Materials and Supplies 40,267 12,600 - 12,600 63 - Contract Services 260,074 240,900 127,500 368,400 64 - Utilities 158,764 48,600 200,000 248,600 65 - Professional Development - 300 - 300 Total 501,283 400,500 327,500 728,000 44.99% Program: 7100 - Fleet Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Total Operating Expenses 5,272,557 9,374,000 477,000 9,851,000 4.84% Reclamation Fund 19 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service - - - - 81 - Capital Improvement - - - - 82 - Capital Outlay - - - - Transfer to Reserves - 3,000,000 (3,000,000) - Total - 3,000,000 (3,000,000) - 0.00% Net (185,829) - - - Reclamation Fund 20 of 20 WATER WASTEWATER GRANTS / TOTAL WATER WASTEWATER OPERATING OPERATING LOW INTEREST ADOPTED OPERATING OPERATING ADJ PROJECT PROJECT REVENUE REVENUE Reserves LOANS BUDGET REVENUE REVENUE RESERVES TOTAL CAPITAL OUTLAY SNRC Technology Equipment -$ 150,000$ -$ -$ 150,000$ -$ -$ -$ 150,000$ SNRC Portable Generator 100,000 - - - 100,000 - - - 100,000 SNRC Equipment (Tools, Events Furniture)100,000 100,000 - - 200,000 - - - 200,000 Tyler Energov Asset Management Software 75,000 75,000 - - 150,000 - - - 150,000 Hardware Replacements 35,000 - - - 35,000 - - - 35,000 Web Conferencing Equipment 30,000 - - - 30,000 (30,000) - - - Waterless Fire Suppression - SNRC Server Rms - - - - - - 100,000 - 100,000 Valve Exercise Truck / Forklift 200,000 50,000 - - 250,000 50,000 - - 300,000 SCADA System Improvements 80,000 - - - 80,000 - - - 80,000 Light Duty Trucks (4)100,000 100,000 - - 200,000 (100,000) (100,000) - - TOTAL CAPITAL OUTLAY 720,000 475,000 - - 1,195,000 (80,000) - - 1,115,000 CAPITAL IMPROVEMENT PROGRAM WATER CIP Canal Zone Storage Reservoir 200,000 - - - 200,000 - - 255,000 455,000 Plant 134 - Process Improvements 1,900,000 - - - 1,900,000 - - - 1,900,000 Plant 108 - Storage Tank Rehabilitation 1,200,000 - - - 1,200,000 - - - 1,200,000 Plant 101 - Rehabilitate Hydro System - - 1,200,000 - 1,200,000 - - (950,000) 250,000 Water Main Replacements (Pleasant Hill, 14th St)500,000 - - - 500,000 (50,000) - - 450,000 Water Main Replacements - Seismic Mitigation - - - - - - - 395,000 395,000 Facilities Relocations 100,000 - - - 100,000 - - - 100,000 Facilities Rehabilitation 275,000 - - - 275,000 - - - 275,000 Well & Booster Improvements 50,000 - - - 50,000 - - - 50,000 Water Subtotal 4,225,000 - 1,200,000 - 5,425,000 (50,000) - (300,000) 5,075,000 WASTEWATER CIP Wastewater Main Rehabilitation - 11th Street - - - - - - - - - SNRC Construction - - - 35,601,000 35,601,000 - - - 35,601,000 SNRC Project Enhancements - 7,000 - - 7,000 - - - 7,000 SNRC Consultants - 308,000 - - 308,000 - - - 308,000 Wastewater Subtotal - 315,000 - 35,601,000 35,916,000 - - - 35,916,000 TOTAL CAPITAL IMPROVEMENT PROGRAM 4,225,000$ 315,000$ 1,200,000$ 35,601,000$ 41,341,000$ (50,000)$ -$ (300,000)$ 40,991,000$ TOTAL PROPOSED ADJUSTMENTS (130,000)$ -$ (300,000)$ EAST VALLEY WATER DISTRICT CAPITAL BUDGET - MID YEAR ADJUSTMENTS FY 2022-23 PROPOSED ADJUSTMENTS Agenda Item #4c February 22, 20231 Meeting Date: February 22, 2023 Agenda Item #4c Discussion Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider approval of the FY 2023-24 Five-Year Work Plan RECOMMENDATION That the Board of Directors approve the Fiscal Year 2023-24 Five-Year Work Plan. BACKGROUND / ANALYSIS The Legislative and Public Outreach Committee recommended, at their February 9, 2023 meeting, that the Board of Directors approve the Five-Year Work Plan, described below. East Valley Water District (District) provides critical resources to a community of over 104,000 residents and businesses. In order to maintain these services it is imperative that strategic planning measures are put in place to anticipate needs, allocate resources, and ensure maximum efficiency. The District maintains a Five-Year Work Plan to facilitate an organization-wide discussion about upcoming activities. The Five-Year Work Plan is a document designed to identify projects and programs in a manner that provides a comprehensive understanding of the organizational direction spanning multiple years. Updated annually, the document facilitates an opportunity to consider the needs of the District while keeping the planning effort focused five years out based on the strategic priorities. During this collaborative development process, the General Manager/CEO met with all staff on a program-by-program basis to discuss leadership priorities, recent accomplishments, regulatory changes, and programmatic needs moving forward. The results of these discussions have been incorporated into the FY 2023-24 Five-Year Work Plan to serve as a guide for the budget planning process. Looking ahead over the next five years, the District is preparing for a shift in focus from the unique demands created by construction of the Sterling Natural Resource Center to one of long-term infrastructure planning and program implementation. Projects identified for FY 2023-24 are primarily focused on assessing existing systems and programs to enhance consistency in implementation, proactive preparation, and incorporation of additional analytics into the decision-making process. The results of this preparation will be an increase in the number of on-going infrastructure improvement programs moving forward, including strategic water main replacements, systematic valve replacements, increased utilization of database tools including the AMI platform and GIS system, and alternative energy development. These types of Agenda Item #4c February 22, 20232 Meeting Date: February 22, 2023 Agenda Item #4c Discussion Item programs highlight the emphasis on system reliability, resiliency, and efficiency. AGENCY GOALS AND OBJECTIVES I - Implement Effective Solutions Through Visionary Leadership D. Encourage Performance Based Results through Staff Empowerment 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 Legislative & Public Outreach Committee and the Community Advisory Commission. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Kelly Malloy Director of Strategic Services ATTACHMENTS FY 2023-24 Five-Year Work Plan Presentation Draft FY 2023-24 Five-Year Work Plan Regular Board Meeting FY 2023-24 FIVE-YEAR WORK PLAN UPDATE February 22, 2023 2 STRATEGIC PLANNING ELEMENTS 3 FIVE-YEAR WORK PLAN PURPOSE •Anticipate Programmatic Needs •Prioritize Resource Allocation •Ensure Maximum Operational Efficiency •Serve as a Guide for the Budget Development •Develop Organizational Clarity on Priorities 4 ORGANIZATIONAL PRIORITY HIGHLIGHTS •Assess Existing Systems and Programs to Enhance Consistency in Implementation •Strategic Plan update •Technology standardization •Pension Liability •Proactive Preparation •Pipeline replacement program •Valve replacement program •Water supply reliability projects •Energy Resiliency •Incorporate Analytics into the Decision-making Process •Program Specific Reports •Use of GIS 5 6 IMPLEMENT EFFECTIVE SOLUTIONS THROUGH VISIONARY LEADERSHIP Water Reclamation Activities System Efficiency Assessments Staffing Analysis Resource Efficiency Efforts MAINTAIN A COMMITMENT TO SUSTAINABILITY, TRANSPARENCY, AND ACCOUNTABILITY Fiscal Responsibility Public Engagement/ Transparency Digital System Enhancements 7 8 DELIVER PUBLIC SERVICE WITH PURPOSE WHILE EMBRACING CONTINUOUS GROWTH Capital Replacement Programs Educational Programs Professional Development 9 PROMOTE PLANNING, MAINTENANCE AND PRESERVATION OF DISTRICT RESOURCES Technology and Security Enhancements Process Optimization Programmatic Planning Development Strategic Plan Update DISCUSSION FIVE-YEAR WORK PLAN fiscal year 2022-23 LE A D E R S H I P | P A R T N E R S H I P | S T E W A R D S H I P Michael Moore, P.E. General Manager/CEO Kerrie Bryan Director of Administrative Services Justine Hendricksen District Clerk Kelly Malloy Director of Strategic Services Patrick Milroy Operations Manager Jeff Noelte Director of Engineering & Operations Brian Tompkins Chief Financial Officer Rocky Welborn Water Reclamation Manager 30.1 Square Mile Service Area - East Valley Water District was formed in 1954 and provides water and wastewater services to 104,000 residents within the cities of Highland, San Bernardino, and portions of San Bernardino County. PAGE 2 210 210 santa a n a r i v e r sant a a n a r i v e r plun g e c r e e k plunge creek eld e r c r e e k cit y c r e e k city c r e e k sa n d c r e e k tw i n c r e e k tw i n c r e e k warm cr e e k cook creek mil l c r e e k San Bernardino Highland Seven Oaks Dam N SNRC District Headquarters 31111 Greenspot Road, Highland, CA 92346 DistrictHeadquarters David E. Smith Governing Board Member Chris Carrillo Governing Board Member Ronald L. Coats Governing Board Member Phillip R. Goodrich Chairman of the Board James Morales, Jr. Vice Chairman of the Board BOARD OF DIRECTORS DI S T R I C T M A N A G E M E N T DISTRICT LEADERSHIP FIVE-YEAR WORK PLAN 210 210 santa a n a r i v e r sant a a n a r i v e r plun g e c r e e k plunge creek eld e r c r e e k cit y c r e e k city c r e e k sa n d c r e e k tw i n c r e e k tw i n c r e e k warm cr e e k cook creek mil l c r e e k INTRODUCTION FIVE-YEAR WORK PLAN | PAGE 3 4 WORKFLOW 5 Strategic Planning Workflow Strategic Plan GOALS AND OBJECTIVES 7 PLANS, FINDINGS & ACTIVITIES 8 FIVE-YEAR LOOK AHEAD 10 I. Implement Effective Solutions Through Visionary Leadership II. Maintain a Commitment to Sustainability, Transparency, and Accountability III. Deliver Public Service with Purpose While Embracing Continuous Growth IV. Promote Planning, Maintenance and Preservation of District Resources PROGRAM DEFINITIONS 30 TABLE OF CONTENTS CONCLUSION 31 ACCOMPLISHMENTS 9 GLOSSARY OF TERMS 32 East Valley Water District is focused on providing safe and reliable drinking water and wastewater services for the community. The Governing Board, staff, and the community have developed a District vision for a resilient, efficient, and effective organization. Given the complex nature of a water and wastewater district, it is important to prepare for key projects, including the required planning steps, environmental awareness, and clear prioritization to allow for on- going daily operations, while addressing specific long-term needs. PAGE 4 HISTORY The District began Strategic Planning efforts in 2012 with the identification of key projects and staffing adjustments. From that point, the District developed the District Vision, Core Values, along with the Goals and Objectives. To connect these elements in a manner that not only guides day-to-day decision making, but also long-term planning, the Five-Year Work Plan was initiated in 2018. The Five-Year Work Plan is a document designed to identify projects and programs in a manner that provides a comprehensive understanding of the organizational direction spanning multiple years. Updated annually, the document considers the needs for one additional year, keeping the planning effort focused five years out. The Five- Year Work Plan is the guiding document for the development of the District-wide Goals and the annual budget. PURPOSE The purpose of the Five-Year Work Plan is to facilitate collaboration and prioritization beyond the current budget cycle. Key considerations include known planning cycles, regulatory guidelines, budgeting, projects that will require phasing over a number of years, and other critical actions necessary to continue supporting the District Vision. This process aids with resource allocation and planning, including funding, staffing, professional services, and capital improvement construction. It is important to note that while planning efforts are critical to maintaining the high standards of the organization, it is essential that on-going operations are valued along with the ability to respond to external factors not originally factored into the plan. The District anticipates focusing on maintaining/replacing assets, water supply resiliency and reliability, and organizational efficiencies.. To streamline the implementation of the plan, the review of the Five-Year Work Plan kicks off the annual budget process with development of District-wide goals. This series of activities guides the policy and approach to the Budget development, including resource allocation and Individual Performance Goals. INTRODUCTION FIVE-YEAR WORK PLAN | PAGE 5 Strategic planning efforts are dynamic. They are designed to allow the organization to prepare for large undertakings in future years, while addressing daily needs. STRATEGIC PLANNING WORKFLOW The elements identified below maintain a cycle of preparation and growth. This process is intended to foster communication throughout the District along with community stakeholders and residents. By visualizing the interconnected nature of activities, staff has a clear understanding of their role within the organization and how each element contributes to the greater good. The timing of these measures can be organized in on-going, annual, intermediate, and long-term. STRATEGIC PLAN Guiding Principles As part of the District’s Strategic Plan, a set of guiding principles have been established to provide a consistent direction to East Valley Water District. These principles which include the District Vision, Core Values, and Goals and Objectives ensure long-term consistency and continuity of service. District Vision Enhance and preserve the quality of life for our community through innovative leadership and world-class public service. Core Values Guides the overall decision making at all levels. This element of the planning process experiences minimal changes over time and serves as a “home base” for all other activities. • Leadership: Motivating a group of people to act toward achieving a common goal or destination. • Partnership: Developing relationships between a wide range of groups and individuals through collaboration and shared responsibility. • Stewardship: Embracing the responsibility of enhancing and protecting resources considered worth caring for and preserving. GUIDING PRINCIPLES District Vision Core Values Goals & Objectives BRIDGE MEASURES Five-Year Work Plan PERFORMANCE MEASURES DistrictwideGoals Budget IndividualPerformanceGoals Daily Operations WORKFLOW Goals and Objectives Bridge Measures Under the Strategic Plan, the District has established the Five-Year Work Plan to help connect the high-level guiding principles with day-to-day operations. This document is updated annually to provide the planning needed for staff to work toward the Guiding Principles and kickoff the development of the District’s Performance Measures. Five-Year Work Plan Identifies priorities and the subsequent projects required to achieve that result. Performance Measures The final portion of the Strategic Plan are the Performance Measures established by District staff. These targets allow East Valley Water District to establish actionable steps needed to meet the visionary Guiding Principles of the District. The measures also allow the District to account for daily operations while remaining flexible to adapt to unknown circumstances. District-wide Goals Serves as the foundation for projects and programs for a specific budget year. These goals are specifically assigned to the General Manager/CEO each year. Budget Establishes the individual program goals, Capital Improvement Projects and the program budgets needed to meet the Guiding Principles. Individual Performance Evaluations Each employee is assigned unique and attainable goals for the budget year that support the District’s Guiding Principles and Program Goals.. I. Implement Effective Solutions Through Visionary Leadership • Identify Opportunities to Optimize Natural Resources • Maximize Internal Capabilities through Ongoing Professional Development • Strengthen Regional, State and National Partnerships • Encourage Performance Based Results Through Staff Empowerment II. Maintain a Commitment to Sustainability, Transparency, and Accountability • Practice Transparent and Accountable Fiscal Management • Utilize Effective Communication Methods • Pursue Alternative Funding Sources • Provide Quality Information to Encourage Community Engagement III. Deliver Public Service with Purpose While Embracing Continuous Growth • Advance Emergency Preparedness Efforts • Strive to Provide World-Class Customer Relations • Promote a Positive Organizational Culture • Embrace an Environment of Active Learning and Knowledge Sharing IV. Promote Planning, Maintenance and Preservation of District Resources • Develop Projects and Programs to Ensure Safe and Reliable Services • Enhance Planning Efforts that Respond to Future Demands • Dedicate Efforts Toward System Maintenance and Modernization • Enable Fact-Based Decision Making Through State-of-the-Art Data Management PAGE 6 PLANS, FINDINGS & ACTIVITIES OVERVIEW OF FIVE-YEAR WORK PLAN | PAGE 7 The Five-Year Work Plan is an opportunity for East Valley Water District to collectively identify anticipated activities that will require resource prioritization. In recent years, East Valley Water District has focused resources on large scale capital projects, like the Sterling Natural Resource Center and Plant 134 Granular Activated Carbon Installation. Looking ahead over the next five years, the District is shifting focus to operational efficiencies, reliability, and resiliency. This adjustment is presented in the form of increased evaluation and analysis during FY 2023-24, with an anticipated increase in programmatic implementation based on those findings in subsequent years. A common theme woven throughout the Five-Year Plan is an organizational focus on increasing activities in line within best practices of the industry, included activities are guided by the following themes: • Have leadership provide a higher degree of clarity and direction for priorities among projects to facilitates ranking efforts resulting in the best value to customers. • Maximize use of data to guide decision making through the development of regular reports, quantitative goals, and maximizing use of Geographical Information System (GIS) capabilities. • Complete construction and begin operation of the Sterling Natural Resource Center by the end of 2023. • Establish recurring replacement programs for aging assets including water mains, reservoirs, valves, and vehicles through an asset management approach to reliability. • Develop projects resulting in water supply reliability and flexibility to achieve the ability to depend solely on local water. • Enhance the District’s energy resiliency through the analysis and planning of green energy projects. • Maintain a digital network with a high caliber of integrated cyber security measures to protect data security and critical infrastructure assets. • Prioritize pursuit of grant funding to meet the financial needs of capital projects while minimizing the direct financial impacts to ratepayers. • Expand customer engagement through new opportunities for in-person interactions. • Enhance education partnerships and the pathways program to provide informational resources and serve as mentors to local students. • Increase the use of Automated Metering Infrastructure (AMI) to facilitate sustainable water use efficiency. Additional programmatic details relating to individuals areas of interest will be addressed in the corresponding annual budget development. PAGE 8 East Valley Water District made significant progress on elements identified within the Five Year Work Plan. Highlights included: • Selection of Michael Moore, as the new General Manager/CEO. • Installation of Granular Activated Carbon treatment at Plant 134. Completed the upgrade of telecommunication and security technology at Plant 134. • Despite 64 instances where District employees tested positive for COVID-19 in 2022, no employees required hospitalization, and no workers compensation claims were filed against the District and no days occurred where operational functions could not be performed. • Completed the development of a Self-Guided Tour Handout for the Sterling Natural Resource Center Demonstration Garden. • Migrated the formal work order system to the District’s financial software program to improve the information sharing between departments. • Contracted with the San Bernardino County Registar of Voters to seamlessly administer the 2022 election of three Governing Board Members. • Participated in $562,413 of arrearage forgiveness programs to assist customers with past due balances during the COVID-19 emergency, mitigating a number of potential service disconnections. • The District participated in professional conferences and community presentations highlighting the SNRC including AWWA, CSDA, WateReuse, CMUA, CWEA, International Water Week, ASBCSD, Highland Area Chamber of Commerce, and multiple Rotary clubs. ACCOMPLISHMENTS FY 2022-23 FIVE-YEAR WORK PLAN | PAGE 9 [PAGE LEFT BLANK] Intentionally PR O J E C T S I IMPLEMENT EFFECTIVE SOLUTIONS THROUGH VISIONARY LEADERSHIP FIVE-YEAR LOOK AHEAD PROJECTS PAGE 10 FY 2023-24 Projects Per Year, Per Category FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 City Creek Mutual Water Company Dissolution Project Description Work with legal counsel to dissolve the City Creek Mutual Water Company with the remaining shareholder, including the land. Budget: TBD Program Coordination Project Lead • General Administration Special Considerations Regulatory Requirements Annual meeting requirement, filings, taxes, etc. Related Planning Document(s)City Creek Bylaws Procurement Process TBD 2023-24 2024-25 2025-26 2026-27 2027-28 North Fork Water Company Planning and Operations Project Description Monitoring the terms of the North Fork agreements put in place for shareholders. Continue with acquisition of remaining shares. Comply with administrative requirements and procedures to maintain the North Fork Water Company. Budget: TBD Program Coordination Project Lead • General Administration Supporting Departments • Finance and Accounting Special Considerations Regulatory Requirements Annual meeting requirement, filings, taxes, etc. Related Planning Document(s)North Fork Water Company By-laws, Rules of the Ditch Procurement Process Eminent domain process 2023-24 2024-25 2025-26 2026-27 2027-28 FIVE-YEAR WORK PLAN | PAGE 11 Source Water Assessment Project Description Update this document approximately once every 10 years, or when a significant change could impact source water quality. Budget: $300,000 Program Coordination Project Lead • Engineering Supporting Departments • Conservation • Water Production Special Considerations Regulatory Requirement(s)Various Estimated Cost $300,000 Related Planning Document(s)ERP, HMP, Source Water assessment Procurement Process Request for Proposal 2023-24 Integrated Regional Urban Water Management Plan Project Description The District needs to update every five years in accordance with regulations. Budget: $100,000 Program Coordination Project Lead • Engineering Supporting Departments • Conservation • Water Production Special Considerations Regulatory Requirement(s)Various Estimated Cost $100,000 Related Planning Document(s)IRUWMP Procurement Process Request for Proposal 2025-26 Staff Training Project Description Refocus efforts on required harassment training, CPR, resuming the Leadership Academy, management retreats, cross-training, and other professional development opportunities. Budget: $10,000-20,000/year Program Coordination Project Lead • Human Resources Supporting Departments • Water Production Special Considerations Estimated Cost $10,000-20,000/year Professional Development Resume in-person training, leadership academy and cross training 2023-24 2024-25 2025-26 2026-27 2027-28 PAGE 12 PR O J E C T S C O N T . SNRC Construction Completion Project Description Construct an 8 MGD state-of-the- art wastewater treatment facility and administrative center. Also includes partnering with San Bernardino Valley Municipal Water District for the Regional Recycled Water Pipeline and Weaver Basins Recharge Facility. Budget: $220 million Program Coordination Project Lead • Engineering Supporting Department • General Administration • Human Resources • Public Affairs • Finance and Accounting • Information Technology • Water Reclamation • Facilities Maintenance Special Considerations Regulatory Requirement(s)SWRCB, Title 22, AQMD Estimated Cost $220 million Related Planning Document(s)Sewer System Master Plan, Sewer System Management Plan Procurement Process Progressive Design Build 2023-24 Facility Alternative Energy Sources Project Description Conduct an analysis and recommendation for the District to strategically construct alternative energy generation to offset electricity costs. Budget: TBD Program Coordination Project Lead • Engineering Supporting Department • Finance and Accounting • Information Technology • Public Affairs • Facilities Maintenance 2023-24 2024-25 2025-26 2026-27 2027-28 Custom Billing Cycle – Fixed Income Project Description Develop and implement a process to revise billing cycles for AMI customers with fixed incomes to allow individuals to select their preferred bill date/cycle. Budget: TBD Program Coordination Project Lead • Customer Service Supporting Department • Finance and Accounting 2023-24 FIVE-YEAR WORK PLAN | PAGE 13 Drought Monitoring and Response Project Description The District will monitor and implement the Drought Contingency Plan, as needed. Budget: TBD Program Coordination Project Lead • Conservation Supporting Departments • Public Affairs Special Considerations Staffing Needs Part-time staff member Professional Development Staff training 2023-24 2024-25 Evaluate Technology Staffing — SCADA Project Description Assess the District’s needs for SCADA resources including day-to-day data tasks and, troubleshooting, system evaluation, and maintenance. Determine what the program needs are, including staffing and/ or contract services. Budget: TBD Program Coordination Project Lead • Information Technology Supporting Departments • Water Production • Water Treatment • Water Quality Special Considerations Professional Development Staff training 2023-24 Succession Planning/Recruitment Project Description Need to attract Sterling Natural Resource Center candidates and plan for upcoming retirements of key positions. Budget: Varies by Year Program Coordination Project Lead • Human Resources Supporting Departments • Public Affairs Special Considerations Estimated Cost Will vary following years Related Planning Document(s)Staffing Plan, staffing schedule Staffing Needs Executive Team for input on recruiting for key positions 2023-24 2024-25 2025-26 2026-27 2027-28 PAGE 14 PR O J E C T S C O N T . Compliance with New Water Conservation Regulations Project Description The District will comply with regulatory reporting requirements such as water loss validation, drought risk assessment, and urban water use objective. Budget: $50,000 Program Coordination Project Lead • Conservation Supporting Department • Water Production • Finance and Accounting • Engineering Special Considerations Regulatory Requirement(s)SB 606, AB 1668, SB 555, SB X7-7, SB 1157 Estimated Cost $50,000 2023-24 2024-25 2025-26 2026-27 2027-28 Plant 134 Solids Processing Evaluation Project Description Evaluate operational adjustments and improvements relating to solids processing in order to maximize the surface water treatment capabilities of Plant 134. Budget: To be determined based on results of evaluation Program Coordination Project Lead • Engineering Supporting Departments • Water Treatment Emergency Plan Updates Project Description Update the District’s emergency response documents to reflect current conditions, regulations, and identified actions. Budget: $150,000 Program Coordination Project Lead • Public Affairs Supporting Departments • Water Production • Engineering • Finance 2024-25 2025-26 2023-24 2024-25 2025-26 FIVE-YEAR WORK PLAN | PAGE 15 [PAGE LEFT BLANK] Intentionally II MAINTAIN A COMMITMENT TO SUSTAINABILITY, TRANSPARENCY, AND ACCOUNTABILITY FIVE-YEAR LOOK AHEAD PROJECTS Pension UAL (Unfunded Actuarial Liability) Project Description Actively look for opportunities to make additional discretionary payments (ADP) toward the District’s UAL so that it continues to decline. Develop and implement an Unfunded Accrued Liability Policy. Budget: $1,165,981/year Program Coordination Project Lead • Finance Special Considerations Professional Development Staff training Arrearage/ Disconnections Evaluations Project Description Respond to changing regulations relating to methods to reduce the number of disconnections due to non-payment. Budget: TBD Program Coordination Project Lead • Customer Service Supporting Departments • Public Affairs • Finance and Accounting Special Considerations Regulatory Requirements SB 998 PAGE 16 Projects Per Year, Per Category PR O J E C T S 2023-24 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Tyler ERP Review Project Description Assessment of the District’s current ERP (Tyler) and review of potential enhancements of the platform. Budget: TBD Program Coordination Project Lead • Finance Supporting Departments • Customer Service • Information Technology Special Considerations Regulatory Requirement(s)PCI Compliance, Customer Information Retention Policy Professional Development Staff Training – Attending Tyler Conference FIVE-YEAR WORK PLAN | PAGE 17 Financing Opportunities for Capital Improvements / Debt Refinance / Early Pay-off Project Description Consider bond refinancing and other new capital financing needs. Budget: Varies based on costs and/or savings Program Coordination Project Lead • Finance Special Considerations Regulatory Requirement(s)California Debt Investment Advisory Council (CDIAC) Related Planning Documents CIP- Master Plans, Debt Management Policy 2024-25 2024-25 PrimeGov Enhancements Project Description Enhance the District’s agenda management system, including elected and appointed individuals, standardized forms, etc. Budget: $10,000 Program Coordination Project Lead • General Administration Supporting Department • Information Technology Special Considerations Regulatory Requirements Outreach/ noticing requirements Estimated Cost $10,000 annual fee Professional Development Training for program administrators and users like staff, Committee, and Board members 2023-24 PR O J E C T S C O N T . 2023-24Community Engagement Project Description Enhance the District’s digital presence including social media assessment and strategy development. Budget: TBD Program Coordination Project Lead • Public Affairs 2023-24 2024-25 Laserfiche Migration Program Coordination Project Lead • Information Technology Budget: $15,000/year Special Considerations Related Planning Document(s)IT Strategic Plan Staffing Needs Coordination across departments for evaluation and implementation Professional Development Training for Admin and Staff 2023-24 2024-25 2025-26 2026-27 2027-28 Grant Administration Project Description Monitor grant funding opportunities and develop successful applications. Budget: Approximately $100,000/year Program Coordination Project Lead • Public Affairs Special Considerations Related Planning Document(s)2022 Grant Strategy PAGE 18 Document Management Project Description Scan and digitize documents into the District’s electronic repository in accordance with adopted Records Retention Policy. Budget: TBD Program Coordination Project Lead • General Administration Supporting Departments • Information Technology Special Considerations Regulatory Requirement(s)Public Records Act Related Planning Document(s)Records Retention Policy Staffing Needs Hire part time staff or consultant for scanning (2022-23) - pending Laserfiche upgrade Professional Development Coordinate trainings with other departments 2023-24 2024-25 2025-26 2026-27 2027-28 Elections/Board Members Project Description Board Member Elections and Orientation for New Directors Budget: $50,000 Program Coordination Project Lead • General Administration Special Considerations Regulatory Requirement(s)Board Elections every 2 years, California Constitution Estimated Cost $50,000 Related Planning Document(s)Orientation Handbook Professional Development Orientation and required training 2024-25 2026-27 AMI Platform Utilization Project Description Ease the access to consumption and metering information. Enhance employees access to this data for decision making. Streamline the location, units of measure, and other data points. Budget: TBD Program Coordination Project Lead • Customer Service Supporting Departments • Information Technology • Public Affairs • Customer Service • Engineering • Finance and Accounting • Meter Services Special Considerations Professional Development Staff training 2023-24 FIVE-YEAR WORK PLAN | PAGE 19 Community Advisory Commission Member Appointment Project Description Conduct a community recruitment process and subsequent commission onboarding/ training to fill vacancies resulting from the term limits of sitting members. Budget: $200 Program Coordination Project Lead • Public Affairs PR O J E C T S C O N T . PAGE 20 SNRC Community Programming Project Description Develop programming to maximize community engagement at the SNRC in line with the District’s vision through a combination of District hosted and outside agency partnership activities. Budget: $60,000/year Program Coordination Project Lead • Public Affairs Cost of Service Analysis / Rate Study Project Description Establish rates based on current costs for water and wastewater services in accordance with Proposition 218. Budget: $130,000 Program Coordination Project Lead • Finance Supporting Departments • Public Affairs • General Administration Community Engagement Enhancements Project Description Enhance community engagement through increased in person activities and use of technologically based communications tools. Budget: $40,000 Program Coordination Project Lead • Public Affairs 2023-24 2024-25 2024-25 2026-27 2023-24 2024-25 2023-24 2027-28 FIVE-YEAR WORK PLAN | PAGE 21 [PAGE LEFT BLANK] Intentionally III DELIVER PUBLIC SERVICE WITH PURPOSE WHILE EMBRACING CONTINUOUS GROWTH FIVE-YEAR LOOK AHEAD PROJECTS PAGE 22 Projects Per Year, Per Category PR O J E C T S Educational Partnerships Project Description Enhance partnerships with SBCUSD, SB Superintendent of Schools, Claremont McKenna College, and local colleges. Budget: $35,000/year Program Coordination Project Lead • Human Resources Supporting Departments • Public Affairs • Water Production Special Considerations Estimated Cost $35,000+/year Related Planning Document(s)Intern and Volunteer Program Policies 2023-24 2024-25 2025-26 2026-27 2027-28 Community Heritage and Education Foundation (CHEF) Project Description Determine the direction and activities of CHEF. Budget: TBD Program Coordination Project Lead • General Administration Special Considerations Regulatory Requirement(s)Maintain 501c3 status Related Planning Document(s)CHEF articles of incorporation, bylaws and CHEF strategic plan 2023-24 2024-25 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FIVE-YEAR WORK PLAN | PAGE 23 Site Security and Improvements Project Description Increase perimeter security of satellite facilities and access controls to improve aesthetics and security. Budget: $250,000/year Program Coordination Project Lead • Facilities Maintenance Supporting Departments • Information Technology Special Considerations Estimated Cost $250,000 annually Related Planning Document(s)Emergency Planning Documents Procurement Process In house specification development and bidding to fencing contractors 2023-24 2024-25 2025-26 2026-27 2027-28 Industry Engagement (Awards and Presentations) Project Description Showcase the District’s projects and programs through participation in industry related conferences and awards. Budget: $1,000/ year Program Coordination Project Lead • Public Affairs Supporting Departments • Engineering • Finance 2023-24 2024-25 2025-26 Plant 59 Rehabilitation Project Description Rehabilitation of the District’s reservoirs and appurtenance. Budget: $900,000 Program Coordination Project Lead • Water Production Supporting Departments • Engineering • Water Treatment • Water Maintenance Special Considerations Estimated Cost $900,000 Related Planning Document(s)WSMP Procurement Process Design-Build-Build 2024-25 PAGE 24 PR O J E C T S C O N T . Water Reservoir Rehabilitation Program Project Description Rehabilitate the Districts 18 water storage reservoirs. Rehabilitation will include the needed structural repairs, coating replacements, installation of cathodic protection systems and possible seismic retrofits. Many of the District’s reservoirs need rehabilitation and rehabilitation cycles, as part of an approximately 20-25 years. Budget: $4000,000 to $950,000 annually Program Coordination Project Lead • Engineering Supporting Departments • Water Production Special Considerations Estimated Cost $400,000 to $950,000 annually Procurement Process Standard – Design/Bid/Build utilizing existing Master Services consultants and Contractors Staffing Needs 1 Engineering Project Manager (20%), 1 Operator (5%) Professional Development NACE coating certification but we can also contract out inspection services 2023-24 2024-25 2025-26 2026-27 2027-28 Conservation Rebate Program Enhancements Project Description Enhance rebate programs to maximize customer water savings through the development of new rebate opportunities. With the advances of technology, the team is looking to streamline, update and refine the rebate application process to help increase efficiency for the District. Budget: $50,000 Program Coordination Project Lead • Conservation Supporting Departments • Customer Service • Information Technology Special Considerations Estimated Cost $50,000 Procurement Process Contractors for rebate programs Professional Development Staff Training 2023-24 FIVE-YEAR WORK PLAN | PAGE 25 Water Main Replacement Program Project Description Repair and replacement of linear assets due to age, corrosion, or leak history. Budget: Varies per year Program Coordination Project Lead • Water Maintenance Supporting Departments • Engineering • Water Production Special Considerations Estimated Cost Varies but will probably increase as assets age and need repair Related Planning Document(s)Water System Master Plan Procurement Process In-House, Design – Bid – Build, or Design/Build options 2023-24 2024-25 2025-26 2026-27 2027-28 Water Education Program Enhancements Project Description Enhance the engagement with students in the classroom environment to provide current water conservation and water resource materials consistent with state curriculum. Budget: $20,000/year Program Coordination Project Lead • Conservation Supporting Department • Public Affairs 2023-24 2023-24Emergency Preparedness Training Program Project Description Develop an emergency preparedness training program and prepare employees to follow plans established by the District. Budget: $15,000/year Program Coordination Project Lead • Public Affairs Special Considerations Related Planning Document(s)Emergency Response Documents Negotiation of a New MOU Project Description The District will have to negotiate a new contract with the EVWDEP and Non-Represented employees based on the MOU adopted in 2023. Budget: TBD Program Coordination Project Lead • Human Resources Supporting Department • General Administration Special Considerations Estimated Cost TBD Related Planning Document(s)Current and past MOUs/contracts for reference PAGE 26 PR O J E C T S C O N T . 2027-28 FIVE-YEAR WORK PLAN | PAGE 27 [PAGE LEFT BLANK] Intentionally IV PROMOTE PLANNING, MAINTENANCE AND PRESERVATION OF DISTRICT RESOURCES FIVE-YEAR LOOK AHEAD PROJECTS Update Strategic Plan Project Description Review and revise the District’s overall Strategic Plan to ensure that it reflects the organizational priorities and philosophies. This will include the Vision, Core Values, Strategic Initiatives and 5-Year Plan update. Budget: $100,000 Program Coordination Project Lead • General Administration Supporting Department • Public Affairs Special Considerations Estimated Cost $100,000 Procurement Process Request for Proposal PAGE 28 Projects Per Year, Per Category PR O J E C T S 2023-24 Maximize Workorder System Project Description Investigate and develop an automated workorder solution, review new Customer Service friendly platforms, and create the necessary integrations with the District’s ERP (Tyler). Budget: TBD Program Coordination Project Lead • Customer Service Supporting Departments • Finance and Accounting • Information Technology Special Considerations Professional Development Staff training 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FIVE-YEAR WORK PLAN | PAGE 29 New Development Coordination Project Description Coordination with developers to facilitate construction in the service area and when possible, upsize for future master planning efforts. Budget: Varies Program Coordination Project Lead • Engineering Supporting Department • Water Production Special Considerations Estimated Cost Varies, typically developer funded except for upsizing Related Planning Document(s)Water System Master Plan Procurement Process Developer Led 2023-24 2024-25 2025-26 2026-27 2027-28 Wastewater System Rehabilitation and Replacement Project Description Wastewater collection crew CCTV’s the system regularly to perform cleaning and visual inspection of pipelines and identify sections for repair early before more serious issues arise. Relocations of wastewater mains are less frequent than water main relocations but the District may be required to relocate pipe locations to accommodate development or other public projects. Budget: $950,000/year Program Coordination Project Lead • Wastewater Maintenance Supporting Departments • Water Reclamation Special Considerations Estimated Cost $950,000 annually Procurement Process In house services + contract services Professional Development Collection system certifications 2023-24 2024-25 2025-26 2026-27 2027-28 GIS Mapping Projects Project Description Assist with the coordination of various projects with GIS mapping as part of a multi-departmental coordination effort. Budget: TBD Program Coordination Project Lead • Information Technology Supporting Department • Conservation • Finance and Accounting • Engineering 2023-24 2024-25 PAGE 30 PR O J E C T S C O N T . Water Reclamation Operations Project Description Establish staffing and operational procedures for the operations of SNRC, including consumables procurement, regulatory reporting, laboratory analysis, solids disposal/utilization, screening disposal and establish a framework for continual process optimization. Establish an effective management program with the development of Plant Maintenance Activities and develop agreements with third parties for significant maintenance activities. Develop and implement a Source control program to take over the functions currently being performed by the San Bernardino Municipal Water Department. Budget: $8.4 million/year Special Considerations Regulatory Requirement(s)SWRCB, Title 22, AQMD, Sewer Use Ordinance Estimated Cost $8.4 million annually Related Planning Document(s)HMP, ERP, SSMP, Enforcement Response Plan (new) Procurement Process In house staffing the third-party vendors through Request for Proposal (Source Control Inspection Service) and Purchase Orders (maintenance activities) Staffing Needs See SNRC Staffing Plan Professional Development Wastewater Operator Certifications, Collections Certifications 2023-24 2024-25 2025-26 2026-27 2027-28 Plant 134 Improvements - Solids Evaluation Project Description Improving Plant 134 solids processing capacity of surface water treatment to 8 MGD. Budget: $4.5 million Program Coordination Project Lead • Water Treatment Supporting Departments • Finance and Accounting • Engineering • Water Production Special Considerations Regulatory Requirements Water Permit Estimated Cost $4.5 million Related Planning Document(s)Water System Master Plan Procurement Process Standard – Design/Bid/Build utilizing existing Master Services consultants and Contractors 2023-24 FIVE-YEAR WORK PLAN | PAGE 31 Water and Sewer System Master Plans Project Description The District needs to update plans at least every five years. These documents are used in the development of other planning efforts include cost of service analysis and emergency response documents. Budget: $1 million Program Coordination Project Lead • Engineering Supporting Departments • Conservation • Water Production Special Considerations Regulatory Requirement(s)Various Estimated Cost $1 million Related Planning Document(s)2020 Master Plans Procurement Process Request for Proposal 2024-25 Asset Management — Facilities Project Description Identify and deploy software to manage facilities related information to support on- going maintenance efforts. Budget: $50,000/year Program Coordination Project Lead • Information Technology Supporting Department • Facilities Maintenance Special Considerations Professional Development Staff training 2023-24 Cyber Security Penetration Test Project Description Conduct a system assessment to determine the District’s cyber security resiliency and subsequent system improvements. Budget: $50,000 Program Coordination Project Lead • Information Technology Special Considerations Related Planning Document(s)Information Technology Master Plan Staffing Needs Coordination across departments for evaluation and implementation Professional Development Training for staff 2023-24 PAGE 32 PR O J E C T S C O N T . Water Rehabilitation and Replacement Project Description Repair and replacement of in-plant assets that are at the end of their useful life. Relocations of assets to accommodate new development or other municipalities projects. Budget: Varies Program Coordination Project Lead • Water Maintenance Supporting Departments • Engineering • Water Production Special Considerations Estimated Cost Varies but will probably increase as assets age and need repair Related Planning Document(s)Water System Master Plan Procurement Process In-House, Design – Bid – Build, or Design/Build options 2023-24 2024-25 2025-26 2026-27 2027-28 Plant 59 Rehabilitation Project Description Rehabilitation of the District’s reservoirs and appurtenance. Budget: $900,000 Program Coordination Project Lead • Water Production Supporting Departments • Engineering • Water Treatment • Water Maintenance Special Considerations Estimated Cost $900,000 Related Planning Document(s)WSMP Procurement Process Design-Bid-Build 2024-25 Valve Replacement Program Project Description Develop a strategic Valve Replacement Program to replace the District’s aging shut-off valves. Budget: TBD Program Coordination Project Lead • Engineering Supporting Department • Finance and Accounting • Information Technology 2023-24 FIVE-YEAR WORK PLAN | PAGE 33 Equipment Replacement Plan Project Description Develop a standardized and scalable, annual, replacement plan for technology including items such as: servers, computers, laptops, etc. Budget: TBD Program Coordination Project Lead • Information Technology Evaluate Geographic Information System Staffing Project Description Work with various departments to understand how to meet their needs and enhance the use of GIS throughout the organization. This includes various components, data input, and a public portal. Budget: TBD Program Coordination Project Lead • Information Technology Supporting Department • Conservation • Finance and Accounting • Engineering Special Considerations Professional Development Staff training 2023-24 2024-25 2025-26 2026-27 2027-28 2023-24 Water Supply Reliability Project Description Take measures to evaluate and implement projects that improve water supply capacity, resiliency, reliability. Budget: Estimated $24 million Program Coordination Project Lead • Engineering Supporting Department • Water Production 2023-24 2024-25 2025-26 2026-27 2027-28 IT Master Plan Update Project Description Conduct an assessment to update the District’s Information Technology Master Plan to identify needs and priorities to maintain the District’s high standards of digital security and use of technology. Budget: $200,000 Program Coordination Project Lead • Information Technology 2023-24 PAGE 34 PR O J E C T S C O N T . Plant 101 Rehabilitation Project Description Retrofit and upgrade the water facilities at Plant 101. Budget: $1.5 million Program Coordination Project Lead • Engineering Supporting Department • Water Production 2023-24 Source Control Program (Fats, Oils, and Grease) Project Description Develop and implement a Source control program to take over the functions currently being performed by the San Bernardino Municipal Water Department. Budget: To be determined based on contract cost proposals Program Coordination Project Lead • Water Reclamation Supporting Department • Water Quality • Engineering 2023-24 2024-25 2025-26 2026-27 2027-28 Analytics Enhancements Project Description Increase the utilization of data systems to support analysis to support quantitative decisions making. Budget: Use of existing technology Program Coordination Project Lead • Information Technology Supporting Department • Finance • Public Affairs • Customer Service • Water Production • Field Maintenance 2023-24 2024-25 2025-26 2026-27 2027-28 Water Data Access (AMI) Project Description Enhance utilization of AMI data to provide a resource that empowers customers to proactively reduce water waste prior to receiving inefficiency tier charges. Increase employee access to consumption and metering information data for decision making. Budget: $50,000 Program Coordination Project Lead • Customer Service Supporting Department • Public Affairs • Finance • Information Technology 2023-24 2024-25 FIVE-YEAR WORK PLAN | PAGE 35 Backflow Device Program Project Description Evaluate the backflow program to determine the most efficient means of maintaining customer owned backflow. Budget: To be determined based on results of evaluation Program Coordination Project Lead • Water Quality 2024-25 2025-26 Fleet Assessment Project Description Utilize an asset management approach to develop and implement a strategy for maintenance and replacement of the District’s vehicle fleet. Budget: To be determined based on annual vehicle replacement needs Program Coordination Project Lead • Facilities Supporting Department • Field Maintenance Process Optimization Project Description Evaluate projects and programs to ensure a consistent prioritization through the guidance of leadership. Budget: Use of existing technology Program Coordination Project Lead • General Administration 2024-25 2025-26 2026-27 Water Data Access (AMI) Project Description Enhance utilization of AMI data to provide a resource that empowers customers to proactively reduce water waste prior to receiving inefficiency tier charges. Increase employee access to consumption and metering information data for decision making. Budget: $50,000 Program Coordination Project Lead • Customer Service Supporting Department • Public Affairs • Finance • Information Technology PAGE 36 PROGRAM DESCRIPTIONS Conservation Conservation is responsible for overseeing programs that facilitate and encourage sustainable water use throughout the District. Additionally, this program is responsible for communicating conservation benchmarks to various regulatory agencies, tracking and monitoring legislative affairs, and advocating on behalf of the District’s legislative platform. Customer Service Customer Service provides the community with prompt, courteous, and world-class customer relations though billing and collection functions. Engineering The Engineering Program responsibilities include infrastructure planning, maintaining a safe and reliable water supply, and ensuring compliance with Federal and State regulations. The Program oversees wastewater and water treatment capital projects. Finance Finance and Accounting create, monitor and audit all revenue and expenses for the District. This includes evaluating rates and creating an annual budget. General Administration General Administration is responsible for ensuring the District’s business and operations daily activities are performed following Federal, State, and District Board approved policies. The General Manager/CEO provides daily oversight for interagency relations for advancing the District’s initiatives. Human Resources Human Resources is responsible for administering programs to attract and retain a diverse and qualified workforce. This program also oversees the District safety program to ensure staff maintain a safe work environment. Additionally, this program is responsible for managing the District’s Pathway and Risk Management programs. Information Technology Information Technology oversees the District’s technology infrastructure to support essential business and operational functions. The functions utilize industry specific software programs required to meet agency needs. The Program implements routine cybersecurity training campaigns to mitigate financial and data loss. Operations Operations is responsible and oversees the Meter Services, Water Production, Water Treatment, Water Quality, Water Maintenance, Wastewater Maintenance, Facilities Maintenance and Fleet Maintenance programs at East Valley Water District. For the purposes of the Five-Year Work Plan, these programs have been combined into an Operations category. Many of these programs are responsible for the day-to-day world-class service provided by the District and do not encounter major capital adjustment fluctuations with the planning of the program’s duties. Public Affairs Public Affairs oversees internal and external communication programs consistent with the District’s Vision and guiding principles. Through community and media relations, the Program provides effective and strategic communications to various stakeholders. The Program is also responsible for grant writing, emergency preparedness, and facility rental programs. Water Reclamation The Water Reclamation Program is responsible for treating and disinfecting 8 million gallons of wastewater per day (MGD). Reclamation of wastewater generated by District customers will transition from a service contracted with the San Bernardino Municipal Water District, to in-house operations at the newly completed SNRC. The Five-Year Work Plan is designed to enhance the ability of the District to prepare for the future while addressing the needs of today. It is part of a strategic approach to understanding where resources need to be committed. By updating this document annually it can foster an engaging environment that embraces the value of planning. CONCLUSION FIVE-YEAR WORK PLAN | PAGE 37 PAGE 38 GLOSSARY OF TERMS AB: Assembly Bill ADP: Additional Discretionary Payments AMI: Automated Metering Infrastructure AQMD: South Coast Air Quality Management District CCTV: Closed Circuit Television CEO: Chief Executive Officer CHEF: Community Heritage and Education Foundation ERP: Enterprise Resource Planning EVWDEP: East Valley Water District Employee Partnership FY: Fiscal Year HMP: Hazard Mitigation Plan IRUWMP: Integrated Regional Urban Water Management Plan MGD: Million Gallons per Day MOU: Memorandum of Understanding NACE: National Association of Corrosion Engineers International SB: Senate Bill SBCUSD: San Bernardino City Unified School District SNRC: Sterling Natural Resource Center SSMP: Sewer System Management Plan SWRCB: State Water Resources Control Board TBD: To Be Determined UAL: Unfunded Actuarial Liability District Headquarters 31111 Greenspot Road Highland, California 92346 Sterling Natural Resource Center 25318 5th Street Highland, California 92410 eastvalley.org @eastvalleywater