HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 08/22/2018REG ULA R BO A RD MEET IN G
August 22, 2018 - 5:30 PM
31111 Greenspot Road, Highland, C A 92346
AGE N D A
"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".
C A LL TO O RD ER
PLED G E O F A LLEG IA N C E
RO LL C A LL O F BO A RD MEMBERS
PRESEN TAT IO N S A N D C EREMO N IA L IT EMS
Introduction of Newly Hired Employees
J onathan Flores, Meter Reader I
Grant Andres, Meter Reader I
Landscape C ontest Participant Recognition
P U B L I C C OMME N T S
Any person wishing to speak to the Board of Directors is asked to complete a Speaker
Card and submit it to the D istrict C lerk 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 C alifornia Brown Act, the Board of Directors is prohibited from discussing or taking
action on any item not listed on the posted agenda. T he matter will automatically be
referred to staff for an appropriate response or action and may appear on the agenda at a
future meeting.
AGE N D A - T his 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.
1.Approval of Agenda
2.AP P RO VAL O F C ON SE N T C AL E N D AR
All matters listed under the C onsent C alendar are considered by the Board of
Directors to be routine and will be enacted in one motion. T here 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.Approve the J uly 11, 2018 regular board meeting minutes
b.Approve the J uly 19, 2018 special board meeting minutes
c.J uly 2018 Disbursements: Accounts payable disbursements for the period
include check numbers 252546 through 252691, bank drafts, and A C H
Payments in the amount of $3,197,420.42 and $599,505.16 for payroll.
d.Financial Statements for J uly 2018
D I SC U SSI ON AN D P O SSI B L E AC T I O N I T E MS
3.Donation of Surplus Property
4.Review and C onsider Operating and C apital Budget Policy
RE P O RT S
5.Board of Directors' Reports
6.General Manager/C EO Report
7.Legal Counsel Report
8.Board of Directors' Comments
AD J O U RN
P LEAS E NO T E:
Materials related to an item on this agenda s ubmitted to the Board after dis tribution of the agenda packet
are availab le fo r pub lic ins p ectio n in the District's o ffic e lo cated at 31111 G reens p o t R d., Highland , during
normal bus ines s ho urs. Also, s uc h d o cuments are available on the District's website at www.eastvalley.org
subject to staff's ability to pos t the doc uments before the meeting.
P urs uant to G overnment C o d e S ec tio n 54954.2(a), any reques t for a d is ab ility-related modific ation or
ac commodation, inc luding auxiliary aid s o r s ervic es , that is s o ught in order to p artic ip ate in the above-
agendized p ublic meeting s ho uld be d irected to the District C lerk at (909) 885-4900 at leas t 72 ho urs prior
to said meeting.
B O AR D AG E N D A S TAF F R E P O RT
Agenda Item #
Meeting Date: Augus t 22, 2018
Disc ussion Item
To: G overning Board Members
F rom: G eneral Manager/C EO
Subject: Landsc ape C ontest P articipant R ecognition
R E C OMME N D AT ION:
R ec ognize the top 10 District c ustomers for partic ipating in the 2018 Inland Empire Lands cape C ontes t.
B AC KG R OUN D / AN ALYS IS:
Together with I nland Emp ire water agenc ies , Eas t Valley Water Dis tric t spons o red the 2018 Inland Empire
Landsc ape C o ntes t to promote attrac tive water-wise land s capes . T he program is held o n even years and
managed b y Wes tern Munic ip al Water Dis tric t. With a unique foc us each c o ntes t, the theme this year was
“Less Water C an Be Beautiful” promoting yards that had b een transformed from high water us ing turf lawns to
efficient landsc apes .
Dis tric t cus tomers have taken imp res s ive s teps in rec ent years to b ecome more water effic ient. It is important
to rec o gnize the p o s itive influenc e that front yard trans fo rmations have o n the c o mmunity’s perception of water
efficient land s caping. C us tomers who had partic ipated in the District’s turf replac ement rebate p ro gram were
enc ouraged to participate in the contest, and 40 households within our s ervic e area entered their landsc apes into
the c ontes t.
T he p ro gram this year had the highes t p artic ip ation with 319 entries from both R ivers ide and S an Bernardino
counties . A panel of judges selec ted s even winning land s capes that b es t rep res ented this year ’s theme. T he
Brown family who are Eas t Valley Water District c us to mers received an Ho norable Mention award, making
them the only winning landsc ape from S an Bernard ino c ounty in this year ’s contest. A s p ecial award ceremony
was held in July where contest winners were rec ognized and awarded their prizes .
As part of our c o ns ervation p ro gram, the District is rec o gnizing the to p ten c usto mers from within o ur service
area that sub mitted pho tos that demons trated water effic ient land s caping in a b eautiful way. T hes e lands capes
are a great examp le to our community o f ho w using les s water outdoors can be lus h and aes thetic ally
appealing.
AG E N C Y G O ALS AN D O B J E C T IVE S :
G oal and O bjectives I I - Maintain a C ommitment to S ustainability, Transparency, and Acc ountability
b) Utilize Effec tive C ommunic ation Methods
d) P rovide Q uality Information to Encourage C ommunity Engagement
F IS C AL IMPAC T
T here is no fisc al impac t as s ociated with this item.
ATTAC H M EN TS:
Description Type
Recognition P resentation Cover Memo
June 22, 2017-replace date
LANDSCAPE CONTEST
August 22, 2018
2018 INLAND EMPIRE LANDSCAPE CONTEST
•2018 Theme: “Less Water Can Be
Beautiful”
•Promotes attractive water-wise
landscapes
•Held on even years
•319 entries
•7 landscape winners
DISTRICT CONTEST PARTICIPANTS
•40 District customers participated
•3 customers selected for Top 18
•Brown Family
•Honorable Mention
•Only landscape from San Bernardino
County that received an award
Top 10 Landscapes
Yolanda Arellano
Juliana Bonneau
JoeAnn Brown
Michelle Landot
Kathie Matlock
Valerie O’Keefe
Rodney and Kate Reed
Samuel Riggio
Jerry Seawright
Kristopher Sovers
1
Minutes 07/11/2018 smg
Draft pending approval
EAST VALLEY WATER DISTRICT July 11, 2018
REGULAR BOARD MEETING
MINUTES
The Chairman of the Board called the meeting to order at 4:30 p.m.
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: None
STAFF: John Mura, General Manager/CEO; Brian Tompkins, Chief
Financial Officer; Jeff Noelte, Director of Engineering and
Operations; Justine Hendricksen, District Clerk; Shayla Gerber,
Senior Administrative Assistant
LEGAL COUNSEL: Jean Cihigoyenetche
GUEST(s): Members of the public
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at 4:30
p.m.
There being no written or verbal comments, the public participation section was closed.
APPROVAL OF AGENDA
M/S/C (Coats-Goodrich) that the July 11, 2018 agenda be approved as submitted.
CLOSED SESSION
The Board entered into Closed Session at 4:31 p.m. as provided in the Ralph M. Brown
Act Government Code Section 549557(a) to discuss the item(s) listed on the agenda.
THE BOARD RECONVENED THE MEETING AT 5:30 P.M.
Mr. Mura led the flag salute.
ROLL CALL
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: None
2
Minutes 07/11/2018 smg
ANNOUNCEMENT OF CLOSED SESSION ACTIONS
With respect to Item #2: No reportable action taken.
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at
5 :31 p.m.
Ms. Susan Longville asked that her comment be deferred until agenda item #6.
There being no further written or verbal comments, the public participation section
was closed at 5:31 p.m.
DIRECTORS’ FEES AND EXPENSES FOR JUNE 2018
M/S/C (Coats-Smith) that the Board approve the Directors’ fees and expenses for
June 2018 as submitted.
LEADERSHIP ACADEMY PRESENTATION
The Human Resources and Risk Safety Manager briefly described the Leadership
Academy program; one team from the 4th Leadership Academy presented their project,
“Test the Waters”, to the Board.
Information only.
ADOPTION OF RESOLUTION 2018.12 AMENDING THE SCHEDULE OF FEES AND
CHARGES FOR WASTEWATER SERVICE
The Chief Financial Officer provided information regarding the amendment to the
Schedule of Fees and Charges for wastewater service; he noted two changes due to the
District recently receiving authority to treat and reclaim wastewater through the Local
Agency Formation Commission (LAFCO): the Board now has the authority to discontinue
collection of a surcharge that affects District ratepayers east of City Creek; and the
District will be collecting wastewater treatment capacity fees rather than the City of
San Bernardino Municipal Water Department.
M/S/C (Morales-Coats) that the Board adopt Resolution 2018.12 as submitted.
ASSIGNMENT AND ASSUMPTION OF EIR OBLIGATIONS AND IMPLEMENTATION,
MONITORING, AND REPORTING RESPONSIBILITIES UNDER THE STERLING NATURAL
RESOURCE CENTER
The General Manager/CEO stated that in March 2018, the District and San Bernardino
Valley Municipal Water District (Valley District) approved an amendment to the
Framework Agreement, stating that the agreement would terminate should the Local
Agency Formation Commission (LAFCO) authorize the activation of the District's
3
Minutes 07/11/2018 smg
wastewater treatment authority; and that within this amendment, it was agreed that
the District would take on any and all responsibilities of the EIR or supporting documents;
He stated that due to the District recently receiving its latent authority to treat
wastewater from LAFCO, staff is requesting the Board authorize the General
Manager/CEO to execute this agreement.
Ms. Susan Longville, Board President of the San Bernardino Valley Municipal Water
District, make a public comment in support of the agenda item.
M/S/C (Morales-Coats) that the Board authorize the General Manager/CEO to
execute an agreement with San Bernardino Valley Municipal Water District to assume
EIR obligations and implementation, monitoring and reporting responsibilities under the
Sterling Natural Resource Center mitigation monitoring and reporting program.
BOARD OF DIRECTORS’ REPORTS
Director Goodrich reported that he attended the Highland Fourth of July parade with
Director Coats where they rode together in the District’s ’54 Chevy pickup truck.
Director Morales reported that on July 10 he attended the San Bernardino Board of Water
Commissioners meeting where they discussed a contract for an outreach coordinator,
and he attended the Finance & Human Resources Committee meeting.
Director Coats reported that on July 10 he attended the Finance & Human Resources
Committee meeting where they discussed the District’s proposed volunteer program.
Vice Chairman Smith reported on the following: on July 3 he attended Board
Communication Training with Idea Hall; on July 5 he met with the General Manager/CEO
to review the agenda; and on July 11 he attended the San Bernardino Valley Water
Conservation District Board meeting.
Chairman Carrillo reported that on July 5 he met with the General Manger/CEO to review
the agenda; and he attended a meeting with the District’s engineering consultant and a
ratepayer to address questions regarding the Sterling Natural Resource Center.
Information only.
GENERAL MANAGER/CEO REPORT
The General Manager/CEO reported that the process of conducting Design-Build Entity
interviews for the Sterling Natural Resource Center is complete and staff will be
submitting a recommendation to the Board for an award of contract at the July 25
meeting. He stated that the District participated in the City of Highland’s Independence
Day Parade. He thanked Valley District and the San Bernardino Valley Conservation
District for their support of the District and the Sterling Natural Resource Center project.
4
Minutes 07/11/2018 smg
The General Manager/CEO informed the Board of upcoming meetings and events:
• July 12 @ 11:30 a.m. – Retirement celebration for Mr. Dan Davis
• July 13 @ 1:00 p.m. – Legislative and Public Outreach Committee meeting
• July 18 @ 5:30 p.m. – Special meeting to discuss Design-Build process
Information only.
LEGAL COUNSEL REPORT
No report at this time.
BOARD OF DIRECTORS’ COMMENTS
Director Coats thanked everyone for attending the meeting and made the following
statement: “Help ensure your water future by supporting the Sterling Natural Resource
Center”.
Chairman Carrillo stated that the Inland Action Group had a lot of interest in the Sterling
Natural Resource Center and he thanked everyone for attending the meeting.
Information only.
ADJOURN
The meeting adjourned at 6:57 p.m.
___________________________
Chris Carrillo, Board President
__________________________
John Mura, Secretary
1
Minutes 07/19/2018 smg
Draft pending approval
EAST VALLEY WATER DISTRICT July 19, 2018
SPECIAL BOARD MEETING
MINUTES
The Chairman of the Board called the meeting to order at 5:30 p.m. Mr. Dhingra led the
flag salute.
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: Director: None
STAFF: John Mura, General Manager/CEO; Brian Tompkins, Chief
Financial Officer; Jeff Noelte, Director of Engineering and
Operations; Justine Hendricksen, District Clerk; Shayla Gerber,
Senior Administrative Assistant
LEGAL COUNSEL: Jean Cihigoyenetche
GUEST(s): Members of the public
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at 5:30
p.m.
There being no written or verbal comments, the public participation section was closed.
DESIGN-BUILD TRAINING
Mr. Ash Dhingra, of AKD Consulting, provided a presentation to the Board: “Progressive
Design-Build”. He compared the traditional procurement process to the progressive
design-build process; he noted key features and benefits of design-build; the role of a
program manager; he described the selection process and what a Guaranteed Maximum
Price (GMP) is and how it is determined.
The General Manager/CEO provided additional input on the design-build process. He
described the relationship between the owner and designer in both the traditional build
method and the progressive design-build method; and he stated that design-build
process is a shared responsibility between both the owner and the designer.
The General Manger/CEO and Mr. Dhingra responded to various questions from the
Board and the public regarding the design-build process.
2
Minutes 07/19/2018 smg
Information only.
GENERAL MANAGER/CEO REPORT
The General Manager/CEO stated that the selection of the Design-Build entity will be
announced at the next regular Board meeting, July 25, with a reception to follow.
LEGAL COUNSEL REPORT
No report at this time.
BOARD OF DIRECTORS’ COMMENTS
Director Goodrich commended Mr. Dhingra on the presentation.
Director Morales stated that he is pleased with the partnership, collaboration,
accountability, and flexibility of the design-build approach.
Chairman Carrillo stated that he looks forward to the announcement of the Design-Build
firm.
ADJOURN
The meeting adjourned at 6:46 p.m.
___________________________
Chris Carrillo, Board President
__________________________
John Mura, Secretary
B O AR D AGE N D A S TAF F R E P ORT
Agend a Item #2.c .
Meeting Date: Augus t 22, 2018
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: July 2018 Dis b urs ements : Acc o unts payab le d is b urs ements for the p erio d inc lude check numb ers
252546 through 252691, b ank drafts, and AC H P ayments in the amount of $3,197,420.42 and
$599,505.16 fo r payroll.
R E C O MME N D AT IO N:
S taff recommends that the Board of Direc tors (Bo ard ) review and appro ve the District’s expens e
disburs ements fo r the period July 1, 2018 through July 31, 2018 in the amo unt of $3,796,925.58.
B AC KGR O UN D / AN ALYS IS :
In the continued effo rt to b e fis cally trans p arent, the p ayment register fo r s upplies , materials , services , and
p ayroll fo r July 2018 is attac hed fo r review and ap p ro val. T his p ro ces s p ro vid es the Bo ard and the public an
o p p o rtunity to review the exp enses of the Dis tric t. Acc o unts P ayable is p ro cess ed weekly, while p ayroll is
p ro ces s ed bi-weekly. Info rmation to justify eac h expenditure is available thro ugh the F inanc e Department.
Acc o unts payab le d is b urs ements for the p erio d inc lude c hec k numbers 252546 thro ugh 252691, bank drafts ,
and AC H P ayments in the amount of $3,197,420.42 and $599,505.16 for payroll. S ignific ant expenses greater
than o r equal to $50,000 are further exp lained below:
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Brian Tomp kins
C hief F inancial O ffic er
Als o , in ac cordanc e with C alifo rnia G o vernment C ode S ectio n 53065.5, s taff has attac hed the F is c al Year 2017-
18 Annual R eimbursement R epo rt disc lo s ing all reimb ursements to staff fo r more than $100 during the previo us
fis cal year. All reimb urs ements are ap p ro priately d es cribed and are in ac c o rd anc e with the Dis tric t’s
reimb urs ement polic ies.
AG E N C Y G O ALS AN D OB J E C T IVE S :
G o al and O bjec tives I I - Maintain a C ommitment to S us tainab ility, Transparenc y, and Ac c o untability
a) P rac tice Trans parent and Ac countab le F is cal Management
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the F inanc e Dep artment.
F IS C AL IMPAC T
S ufficient funds have b een b udgeted in the adopted F Y 2018-19 Bud get.
ATTACH M E N TS:
Description Type
J uly 20 18 P ayment Register Backup Material
Annual Reimburseme nt Report for F Y 201 7-1 8 Backup Material
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
7/2/2018 252551 YORK RISK SERVICES GROUP, INC. 1,122.33
7/3/2018 252546 MICHELLE BRADLEY 460.79
7/3/2018 252547 MICHELLE BRADLEY 92.27
7/3/2018 252548 SANDRA RIOS 28.86
7/3/2018 252549 TAWIAH FINLEY 43.95
7/3/2018 252550 LISA FIERRO 58.53
7/3/2018 252552 JOSE RUBIO 154.48
7/3/2018 252553 NELSON GUTIERREZ 188.68
7/5/2018 252554 ANTHESIS (FORMERLY POMONA VALLEY WORKSHOP) 1,062.00
7/5/2018 252555 ASBCSD 96.00
7/5/2018 252556 BACKFLOW PREVENTION DEVICE INSPECTIONS INC 656.66
7/5/2018 252557 BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 220.84
7/5/2018 252558 CHEM-TECH INTERNATIONAL INC 20,460.30
7/5/2018 252559 CINTAS CORPORATION (UNIFORMS) 115.09
7/5/2018 252560 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 1,121.96
7/5/2018 252561 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 3,926.86
7/5/2018 252562 COMPUTERIZED EMBROIDERY COMPANY, INC 712.07
7/5/2018 252563 DOANE AND HARTWIG WATER SYSTEMS, INC. 58,777.63
7/5/2018 252564 EWING IRRIGATION PRODUCTS INC 15.03
7/5/2018 252565 FAIRVIEW FORD SALES,INC 176.48
7/5/2018 252566 FIRST CHOICE SERVICES 322.39
7/5/2018 252567 FLEETWASH, INC 328.44
7/5/2018 252568 GARY YOUNG 480.29
7/5/2018 252569 HIGHLAND EQUIPMENT RENTAL 61.60
7/5/2018 252570 HUB CONSTRUCTION SPECIALTIES 451.26
7/5/2018 252571 IDEA HALL 24,421.92
7/5/2018 252572 INLAND WATER WORKS SUPPLY CO 12,481.65
7/5/2018 252573 K & L HARDWARE 73.71
7/5/2018 252574 MICHAEL REARDON 526.69
7/5/2018 252575 NAPA AUTO PARTS 24.76
7/5/2018 252576 PATTON'S SALES CORP 40.03
7/5/2018 252577 PETTY CASH 437.00
7/5/2018 252578 PILAR ONATE 4,500.00
7/5/2018 252579 SAN BERNARDINO COUNTY FLOOD CONTROL DISTRICT 1,391.00
7/5/2018 252580 SO CAL GAS 111.04
7/5/2018 252581 SOUTH COAST A Q M D 1,077.16
7/5/2018 252582 STANTEC CONSULTING SERVICES, INC. 17,659.00
7/5/2018 252583 STAPLES BUSINESS ADVANTAGE 3,227.89
7/5/2018 252585 WATER RESOURCES INSTITUTE 4,000.00
7/11/2018 252586 GLORIA ROSA 650.00
7/11/2018 252587 Ramon Serra 100.00
7/11/2018 252588 MACHKA LLC 85.42
7/11/2018 252589 HUGO CRUZ 12.44
7/11/2018 252590 EFREN M POBLANO 28.01
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018 Page 1 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
7/11/2018 252591 IRVIN BRIGGS 72.57
7/11/2018 252592 S.C.ANDERSON 1,636.93
7/11/2018 252593 KCB TOWERS , INC 1,574.31
7/11/2018 252594 DANIEL C & IRENE C DAVIS REV TRUST 73.50
7/11/2018 252596 CSR AIR CONDITIONING & HEATING 2,840.94
7/11/2018 252597 CULLIGAN OF ONTARIO 92.00
7/11/2018 252598 DIRECTV 250.97
7/11/2018 252599 EVERSOFT, INC 409.24
7/11/2018 252600 EXPERIAN 222.01
7/11/2018 252601 EYE MED VISION CARE 1,299.36
7/11/2018 252602 FAIRVIEW FORD SALES,INC 730.64
7/11/2018 252603 FLEETWASH, INC 329.46
7/11/2018 252604 GOVERNMENT FINANCE OFFICERS ASSOCIATION 160.00
7/11/2018 252605 GWEN MARLOWE CATERING 718.59
7/11/2018 252606 HATFIELD BUICK 118.12
7/11/2018 252607 INTERSTATE BATTERY 118.42
7/11/2018 252608 K & L HARDWARE 132.48
7/11/2018 252609 KONICA MINOLTA 995.26
7/11/2018 252610 NAPA AUTO PARTS 123.80
7/11/2018 252611 PATTON'S SALES CORP 11.88
7/11/2018 252612 PRSA, PUBLIC RELATIONS SOCIETY OF AMERICA, INC. 310.00
7/11/2018 252613 RAGAN COMMUNICATIONS, INC 199.00
7/11/2018 252614 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 23,003.44
7/11/2018 252615 SOUTHERN CALIFORNIA EDISON COMPANY 22.93
7/11/2018 252616 TYLER TECHNOLGIES 440.00
7/11/2018 252617 VALERO MARKETING & SUPPLY COMP 10,045.81
7/16/2018 252618 Don Rice 650.00
7/16/2018 252619 BERNARDO DIAZ 1,198.80
7/16/2018 252620 BERNARDO DIAZ 1,482.39
7/16/2018 252621 RUBEN & CECILE ECHEGOYEN 71.54
7/16/2018 252622 ANDRE ANDERSON 58.74
7/17/2018 252623 CENTURY 21 13.70
7/17/2018 252624 DAMON CALDWELL 100.00
7/18/2018 252625 ADP SCREENING 49.37
7/18/2018 252626 ANTHESIS (FORMERLY POMONA VALLEY WORKSHOP) 1,260.00
7/18/2018 252627 AT&T 49.82
7/18/2018 252628 BERNABE BARAJAS 120.00
7/18/2018 252629 BURGESON'S HEATING & AIR CONDITIONING, ICN 167.52
7/18/2018 252630 CHEM-TECH INTERNATIONAL INC 3,657.90
7/18/2018 252631 COMPUTERIZED EMBROIDERY COMPANY, INC 83.16
7/18/2018 252632 COUNTY OF SAN BERNARDINO, DEPT OF PUBLIC WORKS 5,630.00
7/18/2018 252633 COUNTY OF SAN BERNARDINO/AUDITOR 20,000.00
7/18/2018 252634 CSR AIR CONDITIONING & HEATING 185.00
7/18/2018 252635 EWING IRRIGATION PRODUCTS INC 85.43
7/18/2018 252636 FEDERAL EXPRESS CORPORATION 84.32
7/18/2018 252637 HATFIELD BUICK 348.18
7/18/2018 252638 HIGHLAND EQUIPMENT RENTAL 65.02
7/18/2018 252639 INLAND DESERT SECURITY & COMMUNICATIONS, INC 619.35
7/18/2018 252640 K & L HARDWARE 99.05
7/18/2018 252641 LOUIE CHECK 520.00
7/18/2018 252642 NAPA AUTO PARTS 240.10
7/18/2018 252643 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 700,406.49
7/18/2018 252644 SOUTHERN CALIFORNIA EDISON COMPANY 155,708.56
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018 Page 2 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
7/18/2018 252645 STAPLES BUSINESS ADVANTAGE 891.89
7/18/2018 252646 TYLER TECHNOLGIES 440.00
7/18/2018 252647 U.S. BANCORP SERVICE CENTER 28,104.27
7/18/2018 252652 ULINE, INC. 167.24
7/18/2018 252655 GWEN MARLOWE CATERING 718.59
7/25/2018 252656 ESTHER DELGADO 100.00
7/25/2018 252657 AVETIS MANUKYAN 107.71
7/25/2018 252658 DONNA RODEA 8.32
7/25/2018 252659 GUY L HENDERSON 28.67
7/25/2018 252660 LESLIE STERLING 70.52
7/25/2018 252661 PATRICIA CERDA 150.00
7/25/2018 252662 AMAZON.COM, LLC 1,963.22
7/25/2018 252663 ANTHESIS (FORMERLY POMONA VALLEY WORKSHOP) 2,169.00
7/25/2018 252664 AT&T 135.25
7/25/2018 252665 AT&T 280.15
7/25/2018 252666 BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 576.24
7/25/2018 252667 BURGESS MOVING & STORAGE 1,500.30
7/25/2018 252668 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 1,121.96
7/25/2018 252669 DENTAL HEALTH SERVICES 289.70
7/25/2018 252670 ESTATE OF GARLAND S. KEMPER 27,300.00
7/25/2018 252671 FULL TRAFFIC MAINTENANCE, INC 244.81
7/25/2018 252672 INLAND WATER WORKS SUPPLY CO 6,612.49
7/25/2018 252673 K & L HARDWARE 23.67
7/25/2018 252674 METROPOLITAN LIFE INS CO 150.87
7/25/2018 252675 NAPA AUTO PARTS 219.68
7/25/2018 252676 NORTH FORK WATER CO 1,000.00
7/25/2018 252677 PHOENIX LIFE INSURANCE COMPANY 66.74
7/25/2018 252678 REDLANDS OFFICE CLEANING SOLUTIONS 1,709.00
7/25/2018 252679 SAN BERNARDINO VALLEY WATER CONSERVATION DISTRICT 80,188.35
7/25/2018 252680 SCN, SECURITY COMMUNICATION NETWORK, INC 105.00
7/25/2018 252681 SO CAL GAS 14.79
7/25/2018 252682 SOUTHERN CALIFORNIA EDISON COMPANY 17,609.71
7/25/2018 252683 STAPLES BUSINESS ADVANTAGE 159.42
7/25/2018 252684 UNITED PARCEL SERVICE, INC. 25.83
7/25/2018 252685 ZENON ENVIRONMENTAL CORP. 22,276.24
7/30/2018 252686 Maria Hernandez 560.00
7/30/2018 252687 Heidi Vasquez 460.00
7/31/2018 252688 REGINA SANKER 34.39
7/31/2018 252689 HIGHLAND EQUIPMENT RENTAL 75.00
7/31/2018 252690 WATER STREET LAND LLC 112.30
7/31/2018 252691 WESTCORE II TIPPECANOE, LLC 453.74
BANK DRAFTS
7/2/2018 DFT0002836 CALPERS/ MEDICAL 91,150.32
7/3/2018 DFT0002847 MERCHANT BANKCD 244.81
7/6/2018 DFT0002832 CA SDI Tax 2,613.78
7/6/2018 DFT0002833 Federal Payroll Tax 16,293.28
7/6/2018 DFT0002834 Medicare 8,176.00
7/6/2018 DFT0002835 State Payroll Tax 6,759.79
7/10/2018 DFT0002839 CALPERS, UAL PAYMENT 642,012.00
7/10/2018 DFT0002840 CALPERS/ DEFERRED COMPENSATION 20,882.22
7/10/2018 DFT0002844 STATE DISBURSEMENT UNIT 2,442.47
7/10/2018 DFT0002846 FORTE, ACH DIRECT INC, ACH FEES 6,072.68
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018 Page 3 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
7/10/2018 DFT0002848 PayNearMe, Inc. 286.56
7/10/2018 DFT0002849 TRANSFIRST DISCOUNT 12,106.02
7/11/2018 DFT0002850 CALPERS/ RETIREMENT 30,796.77
7/13/2018 DFT0002838 CA SDI Tax 2,148.93
7/13/2018 DFT0002841 Federal Payroll Tax 23,922.22
7/13/2018 DFT0002842 Medicare 6,783.96
7/13/2018 DFT0002843 Social Security 43.40
7/13/2018 DFT0002845 State Payroll Tax 9,181.37
7/16/2018 DFT0002854 VERIFONE INC 22.00
7/18/2018 DFT0002853 PayNearMe, Inc. 382.08
7/18/2018 DFT0002869 MERCHANT BANKCD 15.00
7/23/2018 DFT0002864 CBB 2,552.14
7/24/2018 DFT0002865 PayNearMe, Inc. 189.05
7/24/2018 DFT0002866 VERIFONE INC 44.00
7/25/2018 DFT0002857 CALPERS/ DEFERRED COMPENSATION 16,835.11
7/25/2018 DFT0002861 STATE DISBURSEMENT UNIT 2,442.47
7/27/2018 DFT0002856 CA SDI Tax 2,362.91
7/27/2018 DFT0002858 Federal Payroll Tax 25,150.98
7/27/2018 DFT0002859 Medicare 7,698.00
7/27/2018 DFT0002860 Social Security 806.46
7/27/2018 DFT0002862 State Payroll Tax 9,647.31
7/27/2018 DFT0002863 CALPERS/ RETIREMENT 40,787.93
7/27/2018 DFT0002871 CA SDI Tax 22.32
7/31/2018 DFT0002870 PayNearMe, Inc. 210.94
7/31/2018 DFT0002872 Federal Payroll Tax 254.24
7/31/2018 DFT0002873 Medicare 189.56
7/31/2018 DFT0002874 State Payroll Tax 168.94
ACH PAYMENTS
7/5/2018 10004392 ADDICTION MEDICINE CONSULTANTS 102.00
7/5/2018 10004393 ADS LLC 1,600.00
7/5/2018 10004394 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 155.35
7/5/2018 10004395 ASHOK K. DHINGRA, AKD CONSULTING 1,020.00
7/5/2018 10004396 BARRY'S SECURITY SERVICES, INC 1,723.35
7/5/2018 10004397 BEN JOSEPH ZERPA 499.98
7/5/2018 10004398 CALIFORNIA FUELS & LUBRICANTS 553.89
7/5/2018 10004399 CDW GOVERNMENT 1,674.04
7/5/2018 10004400 CINTAS CORPORATION (FIRST AID) 130.99
7/5/2018 10004401 CLEARFLY COMMUNATIONS 1,336.83
7/5/2018 10004402 DALE BARLOW 94.81
7/5/2018 10004403 DAN DIETZ 444.15
7/5/2018 10004404 DANGELO CO INC 4,139.32
7/5/2018 10004405 DANIEL STRONG 170.00
7/5/2018 10004406 DAVID HERNANDEZ 422.05
7/5/2018 10004407 DIAMOND FENCE COMPANY 6,540.00
7/5/2018 10004408 EXCEL LANDSCAPE, ICN 12,200.00
7/5/2018 10004409 FERGUSON ENTERPRISES, INC. 10,966.07
7/5/2018 10004410 GARY SCAVONE 300.00
7/5/2018 10004411 GARY STURDIVAN 612.35
7/5/2018 10004412 GERALD SIEVERS 612.35
7/5/2018 10004413 GORDON GRANT 529.37
7/5/2018 10004414 HIGHLAND AREA CHAMBER 10.00
7/5/2018 10004415 INDUSTRIAL RUBBER & SUPPLY 54.59
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018 Page 4 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
7/5/2018 10004416 JOSE MILLAN 120.00
7/5/2018 10004417 LINCOLN NATIONAL LIFE INS CO. 2,165.93
7/5/2018 10004418 MANAGED MOBILE, INC. 2,903.34
7/5/2018 10004419 MICHAEL HENDERSON 597.23
7/5/2018 10004420 MINUTEMAN PRESS OF RANCHO CUCAMONGA 229.97
7/5/2018 10004421 PLUS 1 PERFORMANCE 1,973.85
7/5/2018 10004422 QUINN COMPANY 5,425.00
7/5/2018 10004423 REBECCA KASTEN 700.00
7/5/2018 10004424 SDRMA, SPECIAL DISTRICT RISK MGMT 436,230.13
7/5/2018 10004427 STUBBIES PROMOTIONS INC 2,657.75
7/5/2018 10004428 TESCO CONTROLS, INC. 6,610.00
7/5/2018 10004429 THOMAS P ORTON 465.35
7/5/2018 10004430 TROY ALARM, INC. 192.00
7/5/2018 10004431 UNDERGROUND SERVICE ALERT 208.00
7/5/2018 10004432 VULCAN MATERIALS CO/ CALMAT CO 651.31
7/5/2018 10004433 WORTHINGTON PARTNERS, LLC 10,000.00
7/11/2018 10004434 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 475.28
7/11/2018 10004435 BARRY'S SECURITY SERVICES, INC 1,641.95
7/11/2018 10004436 BRITHINEE ELECTRIC 5,470.81
7/11/2018 10004437 CALIFORNIA TOOL & WELDING SUPPLY 216.48
7/11/2018 10004438 CORELOGIC SOLUTIONS INC. 350.00
7/11/2018 10004439 EVWD EMPLOYEES EVENTS ASSOC 321.50
7/11/2018 10004440 FERGUSON ENTERPRISES, INC. 21,072.00
7/11/2018 10004441 FRONTIER COMMUNICATIONS 638.94
7/11/2018 10004442 FSA Only/East Valley Water District 1,498.54
7/11/2018 10004443 HAAKER EQUIPMENT COMPANY 69.86
7/11/2018 10004444 INFOBOND, INC 656.00
7/11/2018 10004445 JC LAW FIRM 13,170.00
7/11/2018 10004446 JESUS FABIAN VALENZUELA 120.00
7/11/2018 10004447 JOHN WITHERS ASSOCIATES 6,000.00
7/11/2018 10004448 MANAGED MOBILE, INC. 2,457.85
7/11/2018 10004449 MCMASTER-CARR 92.21
7/11/2018 10004450 MIKE J. ROQUET CONSTRUCTION INC 8,893.65
7/11/2018 10004451 MILLER SPATIAL SERVICES, LLC 5,945.00
7/11/2018 10004452 MINUTEMAN PRESS OF RANCHO CUCAMONGA 1,008.32
7/11/2018 10004453 PARKHOUSE TIRE, INC 252.07
7/11/2018 10004454 PLUMBERS DEPOT INC. 983.29
7/11/2018 10004455 POWERSTRIDE BATTERY CO. 88.11
7/11/2018 10004456 ROUNSVILLE'S AUTO BODY 6,742.97
7/11/2018 10004457 SDRMA, SPECIAL DISTRICT RISK MGMT 255.14
7/11/2018 10004458 SITEONE LANDSCAPE SUPPLY , LLC 239.57
7/11/2018 10004459 TROY ALARM, INC. 264.00
7/11/2018 10004460 VERIZON WIRELESS 3,576.80
7/11/2018 10004462 WAXIE SANITARY SUPPLY 250.71
7/18/2018 10004463 ADCOMP SYSTEMS 319.29
7/18/2018 10004464 ADP, LLC 196.80
7/18/2018 10004465 AIRGAS, USA LLC 181.00
7/18/2018 10004466 ASHOK K. DHINGRA, AKD CONSULTING 36,393.26
7/18/2018 10004467 BARRY'S SECURITY SERVICES, INC 2,028.60
7/18/2018 10004468 BEN JOSEPH ZERPA 299.99
7/18/2018 10004469 CDW GOVERNMENT 2,540.49
7/18/2018 10004470 CHARLES L. ROBERTS 150.00
7/18/2018 10004471 CINTAS CORPORATION (FIRST AID) 256.14
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018 Page 5 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
7/18/2018 10004472 CLIFF'S PEST CONTROL 323.00
7/18/2018 10004473 CLINICAL LAB OF S B 5,370.00
7/18/2018 10004474 FERGUSON ENTERPRISES, INC. 32.40
7/18/2018 10004475 FILARSKY & WATT LLP 155.00
7/18/2018 10004476 FLEETWASH, INC 265.20
7/18/2018 10004477 FRONTIER COMMUNICATIONS 238.90
7/18/2018 10004478 HAAKER EQUIPMENT COMPANY 1,307.67
7/18/2018 10004479 ICON ENTERPRISES, INC DBA CIVICPLUS 7,822.08
7/18/2018 10004480 IMG/INLAND MEDIA GROUP, STEVE SWITZER 160.00
7/18/2018 10004481 JC LAW FIRM 28,900.00
7/18/2018 10004482 JOSE MILLAN 120.00
7/18/2018 10004483 KYLE VASQUEZ 134.99
7/18/2018 10004484 LANDS END INC 131.05
7/18/2018 10004485 MANAGED HEALTH NETWORK 241.92
7/18/2018 10004486 MANAGED MOBILE, INC. 3,139.88
7/18/2018 10004487 MIKE J. ROQUET CONSTRUCTION INC 14,172.65
7/18/2018 10004488 MILLER SPATIAL SERVICES, LLC 5,330.00
7/18/2018 10004489 MINUTEMAN PRESS OF RANCHO CUCAMONGA 19,861.03
7/18/2018 10004490 NEOFUNDS BY NEOPOST 500.00
7/18/2018 10004491 NEPTUNE TECHNOLOGY GROUP INC. 18,556.80
7/18/2018 10004492 POWERSTRIDE BATTERY CO. 599.89
7/18/2018 10004493 QUINN COMPANY 2,425.00
7/18/2018 10004494 SAFETY COMPLIANCE COMPANY 200.00
7/18/2018 10004495 SDRMA, SPECIAL DISTRICT RISK MGMT 1,889.74
7/18/2018 10004496 SHRED-IT US JV LLC 124.58
7/18/2018 10004497 STEPHANIE MICHELE GUIDA 562.50
7/18/2018 10004498 THE WINNER INDUSTRIAL SUPPLY INC 920.21
7/18/2018 10004499 TROY ALARM, INC. 249.91
7/18/2018 10004500 VULCAN MATERIALS CO/ CALMAT CO 605.73
7/18/2018 10004501 WAXIE SANITARY SUPPLY 566.59
7/18/2018 10004502 WORTHINGTON PARTNERS, LLC 10,000.00
7/25/2018 10004503 BARRY'S SECURITY SERVICES, INC 1,634.32
7/25/2018 10004504 BEN JOSEPH ZERPA 299.99
7/25/2018 10004505 CORE & MAIN LP 1,333.50
7/25/2018 10004506 EVWD EMPLOYEES EVENTS ASSOC 326.50
7/25/2018 10004507 EXCEL LANDSCAPE, ICN 60.59
7/25/2018 10004508 EZEQUIEL ELECTRIC, INC. 2,144.52
7/25/2018 10004509 FERGUSON ENTERPRISES, INC. 3,550.36
7/25/2018 10004510 FLEETWASH, INC 237.66
7/25/2018 10004511 FRONTIER COMMUNICATIONS 401.28
7/25/2018 10004512 FSA Only/East Valley Water District 1,458.54
7/25/2018 10004513 GMC ELECTRICAL, INC 4,050.00
7/25/2018 10004514 GRAINGER 74.03
7/25/2018 10004515 GROUP DELTA CONSULTANTS, INC 31,716.00
7/25/2018 10004516 GWEN MARLOWE CATERING 718.59
7/25/2018 10004517 INFOBOND, INC 14,763.00
7/25/2018 10004518 INFOSEND, INC 34,672.97
7/25/2018 10004519 JOSE MILLAN 2,600.00
7/25/2018 10004520 LANDS END INC 106.19
7/25/2018 10004521 LEGEND PUMP AND WELL 10,921.00
7/25/2018 10004522 MC CRAY ENTERPRISES 517.25
7/25/2018 10004523 MCMASTER-CARR 116.95
7/25/2018 10004524 NATIONAL CONSTRUCTION RENTALS 158.49
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018 Page 6 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
7/25/2018 10004525 NEOPOST USA INC 407.62
7/25/2018 10004526 OFFICIAL PAYMENTS CORP. 39.45
7/25/2018 10004527 PLUS 1 PERFORMANCE 268.56
7/25/2018 10004528 POWERSTRIDE BATTERY CO. 731.96
7/25/2018 10004529 PRINCIPAL FINANCIAL GROUP 8,947.01
7/25/2018 10004530 ROUNSVILLE'S AUTO BODY 1,841.61
7/25/2018 10004531 RUDY GUERRERO 590.27
7/25/2018 10004532 SCHUBERT ENTERPRISES INC 525.11
7/25/2018 10004533 SITEONE LANDSCAPE SUPPLY , LLC 129.74
7/25/2018 10004534 TK CONSTRUCTION/ KIRTLEY CONSTRUCTION INC 12,000.00
7/25/2018 10004535 VULCAN MATERIALS CO/ CALMAT CO 2,240.98
TOTAL 3,197,420.42$
PAYMENT REGISTER
JULY 1, 2018 - JULY 31, 2018 Page 7 of 7
ANNUAL REIMBURSEMENT REPORT
FY 2017-18
INDIVIDUAL DESCRIPTION AMOUNT
PAID
Allen Williams Work Boot Reimbursement 239.00$
Andrew Mata Work Boot Reimbursement 281.85$
Brian Tompkins CPA License Renewal 120.00$
Dale Barlow Work Boot Reimbursement 205.19$
Damon Russell Work Boot Reimbursement 143.99$
Damon Russell Work Boot Reimbursement 138.71$
Daniel Strong Sewer Collection Training Class 170.00$
Dario Fregoso D3 Certification 120.00$
Ed King Work Boot Reimbursement 128.52$
Ed King Work Boot Reimbursement 128.52$
Ed King T4 Exam & Continuing Education 249.99$
Eliseo Ochoa Engineer Certification Renewal 115.00$
Eliseo Ochoa AWWA Conference - Lodging 297.54$
Gary Scavone Work Boot Reimbursement 300.00$
Humberto Alarcon D2 Certification & Exam 125.00$
Jeremy Subriar Backflow Tester Certification 141.45$
Jeremy Subriar SWRCB D3 Certification Test 100.00$
Jeremy Subriar SWRCB T3 Certification Test 100.00$
Jonathan Peel D2 Certification 130.00$
Kambrell Camper Class B Written Test 149.00$
Kelly Malloy Education Reimbursement 2,941.63$
Leida Thomas Mileage Reimbursement 131.61$
Michael Baffa SB County DPH License Renewal 415.03$
Michael Baffa Education Reimbursement 200.00$
Michael Hurst Work Boot Reimbursement 300.00$
Michael Hurst AWWA Certification Renewal and Treatment 5 185.00$
Patrick Malloy Bi-Annual Cell Phone Replacement 170.09$
Raymond Roybal Certification Fee 105.00$
Raymond Roybal Work Boot Reimbursement 280.79$
Sereyrith Peng Education Reimbursement 5,000.00$
Sereyrith Peng Education Reimbursement 5,000.00$
Gerald Sievers Work Boot Reimbursement 199.96$
Gerald Sievers Work Boot Reimbursement 100.04$
Tim Vitrano Distribution 5 Certification 105.00$
Victor DeLeon Mileage Reimbursement ESRI Conference 124.26$
Page 1 of 1
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Brian Tomp kins
C hief F inancial O ffic er
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #2.d .
Meeting Date: Augus t 22, 2018
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: F inanc ial S tatements fo r July 2018
R E C O MME N D AT IO N:
S taff rec o mmends that the Board of Directo rs (Bo ard ) ac cept and file the attac hed financial s tatements as of,
and for the p erio d ended, July 31, 2018.
B AC KGR O UN D / AN ALYS IS :
Includ ed herewith fo r the Board’s review is a s ummary o f Eas t Valley Water District’s financ ial results , as of
July 31, 2018.
AG E N C Y G O ALS AN D OB J E C T IVE S :
G o al and O bjec tives I I - Maintain a C ommitment to S us tainab ility, Transparenc y, and Ac c o untability
a) P rac tice Trans parent and Ac countab le F is cal Management
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the F inanc e Dep artment.
F IS C AL IMPAC T
T here is no fis cal impac t as s o c iated with this agend a item.
ATTACH M E N TS:
Description Type
J uly 20 18 Financial Statement M onthly Backup Material
J uly 20 18 Financial Statements Backup Material
FINANCIAL STATEMENTS MONTHLY REVIEW
JULY 31, 2018
page | 1
FINANCIAL STATEMENTS MONTHLY REVIEW
JULY 31, 2018
page | 2
FINANCIAL STATEMENTS MONTHLY REVIEW
JULY 31, 2018
page | 3
FINANCIAL STATEMENTS MONTHLY REVIEW
JULY 31, 2018
page | 4
FINANCIAL STATEMENTS MONTHLY REVIEW
JULY 31, 2018
page | 5
FINANCIAL STATEMENTS MONTHLY REVIEW
JULY 31, 2018
page | 6
FINANCIAL STATEMENTS MONTHLY REVIEW
JULY 31, 2018
page | 7
WATER WASTEWATER DISTRICT TOTAL
Assets:
Current Assets:
01 Cash and Cash Equivalents 10,219,148.51$ 2,761,564.10$ 12,980,712.61$
02 Investments 3,497,833.80 1,852,712.93 5,350,546.73
03 Accounts Receivable, Net 4,232,913.63 276,400.83 4,509,314.46
04 ‐Interest Receivable 5,951.06 3,377.19 9,328.25
14*05 Other Receivables 358,207.31 - 358,207.31
06 Due from other Governments 16,144.57 - 16,144.57
08 Inventory 282,521.67 6,721.16 289,242.83
09 Prepaid Expenses 181,472.50 6,487.03 187,959.53
18,794,193.05 4,907,263.24 23,701,456.29
Non-Current Assets:
10 Restricted Cash and Cash Equivalents 5,517,441.06 717,884.20 6,235,325.26
11 Capital Assets not being Depreciated 20,361,797.99 11,007,708.26 31,369,506.25
13 Capital Assets, Net 109,749,619.54 19,799,516.13 129,549,135.67
135,628,858.59 31,525,108.59 167,153,967.18
Total Assets:154,423,051.64 36,432,371.83 190,855,423.47
Deferred Outflow Of Resources
24*Deferred Charge on Refunding 120,546.13 - 120,546.13
25 Deferred Outflows - Pensions 2,374,775.29 669,809.71 3,044,585.00
156,918,373.06 37,102,181.54 194,020,554.60
Current Liabilities:
22 Accounts Payable and Accrued Expenses 897,589.50 29,959.97 927,549.47
23 Accrued Payroll and Benefits 40,003.13 - 40,003.13
15 Customer Service Deposits 1,587,015.13 - 1,587,015.13
16 Construction Advances and Retentions 106,000.00 3,500.00 109,500.00
17 Accrued Interest Payable 395,073.92 53,743.75 448,817.67
18 Current Portion of Compensated Absences 340,321.10 79,391.90 419,713.00
19 Current Portion of Long-Term Debt 2,559,011.49 117,958.00 2,676,969.49
5,925,014.27 284,553.62 6,209,567.89
Non-Current Liabilities:
20 Compensated Absences, less current portion 83,937.51 427,085.48 511,022.99
28 Net Pension Liability 7,819,274.72 2,205,437.28 10,024,712.00
21 Long Term Debt, Less Current Portion 44,296,550.09 4,617,740.78 48,914,290.87
27 Other Liabilities 971.30 100,669.16 101,640.46
Deferred Inflows Of Resources
26 Deferred Inflows - Pensions 405,103.37 114,260.63 519,364.00
52,605,836.99 7,465,193.33 60,071,030.32
58,530,851.26 7,749,746.95 66,280,598.21
31 Equity 97,736,918.44 29,435,094.12 127,172,012.56
97,736,918.44 29,435,094.12 127,172,012.56
Tot Total Revenue 2,504,814.29 1,135,902.91 3,640,717.20
Tot Total Expense 1,854,210.93 1,218,562.44 3,072,773.37
650,603.36 (82,659.53) 567,943.83
98,387,521.80 29,352,434.59 127,739,956.39
156,918,373.06$ 37,102,181.54$ 194,020,554.60$
Unaudited
As of July 31, 2018
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 Total Beginning Equity:
Equity:
Revenues Over/Under Expenses
Total Current Liabilities:
Total Non-Current and Deferred Inflows of Resources:
Total Liabilities and Deferred Inflows of Resources:
Page 1 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 1,663,974.57$ 1,663,974.57$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 13,436,025.43$
42 Meter Charges 749,207.99 749,207.99 8,960,000.00 - - - 8,960,000.00 8,210,792.01
43 Penalties 42,326.97 42,326.97 452,000.00 4,349.58 4,349.58 164,000.00 616,000.00 569,323.45
44 Wastewater System Charges - - - 389,701.70 389,701.70 4,630,000.00 4,630,000.00 4,240,298.30
45 Wastewater Treatment Charges - - - 741,751.63 741,751.63 8,233,000.00 8,233,000.00 7,491,248.37
46 Other Operating Revenue 43,118.74 43,118.74 21,000.00 100.00 100.00 - 21,000.00 (22,218.74)
47 Non Operating Revenue 6,186.02 6,186.02 200,000.00 - - 88,000.00 288,000.00 281,813.98
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - - -
Revenue Total: 2,504,814.29 2,504,814.29 24,733,000.00 1,135,902.91 1,135,902.91 13,115,000.00 37,848,000.00 34,207,282.80
- - - - -
Expense by Category
51 Labor 473,059.70 473,059.70 4,865,400.00 133,375.15 133,375.15 1,457,600.00 6,323,000.00 5,716,565.15
56 Benefits 749,252.13 749,252.13 2,183,300.00 203,698.34 203,698.34 647,700.00 2,831,000.00 1,878,049.53
63 Contract Services 195,127.07 195,127.07 3,856,000.00 790,056.66 790,056.66 9,357,000.00 13,213,000.00 12,227,816.27
65 Professional Development 14,714.84 14,714.84 281,200.00 6,387.45 6,387.45 114,800.00 396,000.00 374,897.71
53 Overtime 26,529.89 26,529.89 289,200.00 1,503.73 1,503.73 59,800.00 349,000.00 320,966.38
62 Materials and Supplies 40,216.58 40,216.58 1,177,800.00 3,576.40 3,576.40 175,200.00 1,353,000.00 1,309,207.02
64 Utilities 174,580.94 174,580.94 2,396,100.00 3,971.39 3,971.39 200,900.00 2,597,000.00 2,418,447.67
52 Temporary Labor - - - - - - - -
67 Other 176,795.91 176,795.91 358,000.00 75,770.12 75,770.12 153,000.00 511,000.00 258,433.97
54 Standby 1,973.87 1,973.87 33,000.00 223.20 223.20 2,000.00 35,000.00 32,802.93
61 Water Supply 1,960.00 1,960.00 1,067,000.00 - - - 1,067,000.00 1,065,040.00
71 -Debt Service - - 4,046,000.00 - - 312,000.00 4,358,000.00 4,358,000.00
81 -Capital Improvement 74.03 74.03 3,175,000.00 74,171.43 74,171.43 430,000.00 3,605,000.00 3,530,754.54
82 -Capital Outlay - - 931,000.00 - - 175,000.00 1,106,000.00 1,106,000.00
83 -Accounting Income Add back - (74.03) - (74,171.43) (74,171.43) - - 74,245.46
Expense Total: 1,854,284.96 1,854,210.93 24,659,000.00 1,218,562.44 1,218,562.44 13,085,000.00 37,744,000.00 34,671,226.63
Total Surplus (Deficit): 650,529.33$ 650,603.36$ -$ (82,659.53)$ (82,659.53)$ -$ -$ -$
Unaudited
Revenue and Expense Budget-to-Actual by Category
Month Ended July 31, 2018
WATER WASTEWATER DISTRICT WIDE
Page 2 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 1,663,974.57$ 1,663,974.57$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 13,436,025.43$
42 Meter Charges 749,207.99 749,207.99 8,960,000.00 - - - 8,960,000.00 8,210,792.01
43 Penalties 42,326.97 42,326.97 452,000.00 4,349.58 4,349.58 164,000.00 616,000.00 569,323.45
44 Wastewater System Charges - - - 389,701.70 389,701.70 4,630,000.00 4,630,000.00 4,240,298.30
45 Wastewater Treatment Charges - - - 741,751.63 741,751.63 8,233,000.00 8,233,000.00 7,491,248.37
46 Other Operating Revenue 43,118.74 43,118.74 21,000.00 100.00 100.00 - 21,000.00 (22,218.74)
47 Non Operating Revenue 6,186.02 6,186.02 200,000.00 - - 88,000.00 288,000.00 281,813.98
Revenue Total: 2,504,814.29 2,504,814.29 24,733,000.00 1,135,902.91 1,135,902.91 13,115,000.00 37,848,000.00 34,207,282.80
Progra 1000 - Board of Directors 16,246.88 16,246.88 235,900.00 6,932.89 6,932.89 101,100.00 337,000.00 313,820.23
Progra 2000 - General Administration 89,151.84 89,151.84 880,600.00 36,895.05 36,895.05 377,400.00 1,258,000.00 1,131,953.11
Progra 2100 - Human Resources 239,378.49 239,378.49 693,000.00 102,590.68 102,590.68 297,000.00 990,000.00 648,030.83
Progra 2200 - Public Affairs 56,555.75 56,555.75 571,000.00 46,150.17 46,150.17 571,000.00 1,142,000.00 1,039,294.08
Progra 2300 - Conservation 14,014.51 14,014.51 593,000.00 - - - 593,000.00 578,985.49
Progra 3000 - Finance 179,303.41 179,303.41 792,000.00 66,732.11 66,732.11 339,000.00 1,131,000.00 884,964.48
Progra 3200 - Information Technology 53,383.33 53,383.33 706,300.00 22,878.50 22,878.50 302,700.00 1,009,000.00 932,738.17
Progra 3300 - Customer Service 147,409.45 147,409.45 1,357,900.00 55,222.74 55,222.74 428,100.00 1,786,000.00 1,583,367.81
Progra 3400 - Meter Service 34,040.41 34,040.41 283,000.00 - - - 283,000.00 248,959.59
Progra 4000 - Engineering 117,524.89 117,524.89 1,064,700.00 49,226.02 49,226.02 456,300.00 1,521,000.00 1,354,249.09
Progra 5000 - Water Production 358,414.68 358,414.68 4,378,000.00 - - - 4,378,000.00 4,019,585.32
Progra 5100 - Water Treatment 99,456.18 99,456.18 848,000.00 - - - 848,000.00 748,543.82
Progra 5200 - Water Quality 73,956.35 73,956.35 434,000.00 - - - 434,000.00 360,043.65
Progra 6000 - Field Maintenance Administration 90,323.44 90,323.44 310,500.00 4,442.11 4,442.11 34,500.00 345,000.00 250,234.45
Progra 6100 - Water Maintenance 191,124.11 191,124.11 2,204,000.00 - - - 2,204,000.00 2,012,875.89
Progra 6200 - Wastewater Maintenance - - - 803,342.44 803,342.44 8,996,000.00 8,996,000.00 8,192,657.56
Progra 7000 - Facilities Maintenance 50,675.35 50,675.35 742,000.00 17,650.27 17,650.27 219,000.00 961,000.00 892,674.38
Progra 7100 - Fleet Maintenance 43,251.86 43,251.86 413,100.00 6,499.46 6,499.46 45,900.00 459,000.00 409,248.68
Progra 8000 - Capital 74.03 - 8,152,000.00 - - 917,000.00 9,069,000.00 8,994,754.54
Total Surplus (Deficit):650,529.33$ 650,603.36$ -$ (82,659.53)$ (82,659.53)$ -$ -$ -$
Revenue and Expense Budget-to-Actual by Program
Month Ended July 31, 2018
Unaudited
WATER WASTEWATER DISTRICT WIDE
Page 3 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 1,663,974.57$ 1,663,974.57$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 13,436,025.43$
42 Meter Charges 749,207.99 749,207.99 8,960,000.00 - - - 8,960,000.00 8,210,792.01
43 Penalties 42,326.97 42,326.97 452,000.00 4,349.58 4,349.58 164,000.00 616,000.00 569,323.45
44 Wastewater System Charges - - - 389,701.70 389,701.70 4,630,000.00 4,630,000.00 4,240,298.30
45 Wastewater Treatment Charges - - - 741,751.63 741,751.63 8,233,000.00 8,233,000.00 7,491,248.37
46 Other Operating Revenue 43,118.74 43,118.74 21,000.00 100.00 100.00 - 21,000.00 (22,218.74)
47 Non Operating Revenue 6,186.02 6,186.02 200,000.00 - - 88,000.00 288,000.00 281,813.98
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - -
Revenue Total: 2,504,814.29 2,504,814.29 24,733,000.00 1,135,902.91 1,135,902.91 13,115,000.00 37,848,000.00 34,207,282.80
Program: 1000 - Board of Directors - - -
51 Labor 4,287.50$ 4,287.50$ 73,500.00$ 1,837.50$ 1,837.50$ 31,500.00$ 105,000.00$ 98,875.00$
56 Benefits 11,822.04 11,822.04 45,500.00 5,066.59 5,066.59 19,500.00 65,000.00 48,111.37
62 Materials and Supplies - - 700.00 - - 300.00 1,000.00 1,000.00
63 Contract Services - - 77,700.00 - - 33,300.00 111,000.00 111,000.00
65 Professional Development 137.34 137.34 38,500.00 28.80 28.80 16,500.00 55,000.00 54,833.86
Program: 1000 - Board of Directors Total: 16,246.88 16,246.88 235,900.00 6,932.89 6,932.89 101,100.00 337,000.00 313,820.23
Program: 2000 - General Administration - - -
51 Labor 26,975.53 26,975.53 354,900.00 11,560.94 11,560.94 152,100.00 507,000.00 468,463.53
53 Overtime 144.18 144.18 2,100.00 61.79 61.79 900.00 3,000.00 2,794.03
56 Benefits 55,015.09 55,015.09 189,000.00 22,265.02 22,265.02 81,000.00 270,000.00 192,719.89
62 Materials and Supplies - - 5,600.00 - - 2,400.00 8,000.00 8,000.00
63 Contract Services 7,000.00 7,000.00 252,000.00 3,000.00 3,000.00 108,000.00 360,000.00 350,000.00
64 Utilities 17.04 17.04 2,100.00 7.30 7.30 900.00 3,000.00 2,975.66
65 Professional Development - - 74,900.00 - - 32,100.00 107,000.00 107,000.00
Program: 2000 - General Administration Total: 89,151.84 89,151.84 880,600.00 36,895.05 36,895.05 377,400.00 1,258,000.00 1,131,953.11
Program: 2100 - Human Resources - - - -
51 Labor 20,120.41 20,120.41 156,800.00 8,623.03 8,623.03 67,200.00 224,000.00 195,256.56
52 Temporary Labor - - - - - - - -
53 Overtime 37.73 37.73 2,100.00 16.17 16.17 900.00 3,000.00 2,946.10
56 Benefits 28,013.29 28,013.29 72,800.00 12,005.58 12,005.58 31,200.00 104,000.00 63,981.13
62 Materials and Supplies - - 11,900.00 - - 5,100.00 17,000.00 17,000.00
63 Contract Services 410.15 410.15 63,700.00 175.78 175.78 27,300.00 91,000.00 90,414.07
64 Utilities - - 700.00 - - 300.00 1,000.00 1,000.00
65 Professional Development 14,000.00 14,000.00 28,000.00 6,000.00 6,000.00 12,000.00 40,000.00 20,000.00
67 Other 176,796.91 176,796.91 357,000.00 75,770.12 75,770.12 153,000.00 510,000.00 257,432.97
Program: 2100 - Human Resources Total: 239,378.49 239,378.49 693,000.00 102,590.68 102,590.68 297,000.00 990,000.00 648,030.83
Month Ended July 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Page 4 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended July 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 2200 - Public Affairs - - - -
51 Labor 25,232.52 25,232.52 196,500.00 14,597.56 14,597.56 196,500.00 393,000.00 353,169.92
52 Temporary Labor - - - - - - - -
53 Overtime 226.64 226.64 3,500.00 226.61 226.61 3,500.00 7,000.00 6,546.75
56 Benefits 26,038.14 26,038.14 66,000.00 24,915.27 24,915.27 66,000.00 132,000.00 81,046.59
62 Materials and Supplies 40.51 40.51 94,500.00 2,196.28 2,196.28 94,500.00 189,000.00 186,763.21
63 Contract Services 4,763.44 4,763.44 176,000.00 3,959.95 3,959.95 176,000.00 352,000.00 343,276.61
64 Utilities - - 14,000.00 - - 14,000.00 28,000.00 28,000.00
65 Professional Development 254.50 254.50 20,500.00 254.50 254.50 20,500.00 41,000.00 40,491.00
Program: 2200 - Public Affairs Total: 56,555.75 56,555.75 571,000.00 46,150.17 46,150.17 571,000.00 1,142,000.00 1,039,294.08
Program: 2300 - Conservation - - - -
51 Labor 9,311.09 9,311.09 98,000.00 - - - 98,000.00 88,688.91
52 Temporary Labor - - - - - - - -
53 Overtime - - 3,000.00 - - - 3,000.00 3,000.00
56 Benefits 4,360.26 4,360.26 27,000.00 - - - 27,000.00 22,639.74
62 Materials and Supplies 343.16 343.16 228,000.00 - - - 228,000.00 227,656.84
63 Contract Services - - 210,000.00 - - - 210,000.00 210,000.00
64 Utilities - - 22,000.00 - - - 22,000.00 22,000.00
65 Professional Development - - 5,000.00 - - - 5,000.00 5,000.00
Program: 2300 - Conservation Total: 14,014.51 14,014.51 593,000.00 - - - 593,000.00 578,985.49
Program: 3000 - Finance - - - -
51 Labor 55,482.72 55,482.72 455,000.00 23,735.38 23,735.38 195,000.00 650,000.00 570,781.90
52 Temporary Labor - - - - - - - -
53 Overtime 722.93 722.93 3,500.00 309.81 309.81 1,500.00 5,000.00 3,967.26
56 Benefits 96,737.01 96,737.01 181,300.00 31,389.46 31,389.46 77,700.00 259,000.00 130,873.53
62 Materials and Supplies - - 7,700.00 - - 3,300.00 11,000.00 11,000.00
63 Contract Services 26,248.75 26,248.75 120,400.00 11,249.46 11,249.46 51,600.00 172,000.00 134,501.79
64 Utilities - - 2,800.00 - - 1,200.00 4,000.00 4,000.00
65 Professional Development 112.00 112.00 20,300.00 48.00 48.00 8,700.00 29,000.00 28,840.00
67 Other - - 1,000.00 - - - 1,000.00 1,000.00
Program: 3000 - Finance Total: 179,303.41 179,303.41 792,000.00 66,732.11 66,732.11 339,000.00 1,131,000.00 884,964.48
Program: 3200 - Information Technology - - - -
51 Labor 22,745.29 22,745.29 233,800.00 9,747.98 9,747.98 100,200.00 334,000.00 301,506.73
52 Temporary Labor - - - - - - - -
53 Overtime - - - - - - - -
56 Benefits 16,614.30 16,614.30 76,300.00 7,120.35 7,120.35 32,700.00 109,000.00 85,265.35
62 Materials and Supplies 1,269.86 1,269.86 24,500.00 544.22 544.22 10,500.00 35,000.00 33,185.92
63 Contract Services 12,753.88 12,753.88 350,700.00 5,465.95 5,465.95 150,300.00 501,000.00 482,780.17
64 Utilities - - 3,500.00 - - 1,500.00 5,000.00 5,000.00
65 Professional Development - - 17,500.00 - - 7,500.00 25,000.00 25,000.00
Program: 3200 - Information Technology Total: 53,383.33 53,383.33 706,300.00 22,878.50 22,878.50 302,700.00 1,009,000.00 932,738.17
Page 5 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended July 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 3300 - Customer Service - - - -
51 Labor 30,095.33 30,095.33 333,200.00 12,897.99 12,897.99 142,800.00 476,000.00 433,006.68
52 Temporary Labor - - - - - - - -
53 Overtime 150.40 150.40 3,500.00 64.45 64.45 1,500.00 5,000.00 4,785.15
56 Benefits 56,681.54 56,681.54 179,900.00 24,291.83 24,291.83 77,100.00 257,000.00 176,026.63
62 Materials and Supplies 111.59 111.59 5,600.00 47.83 47.83 2,400.00 8,000.00 7,840.58
63 Contract Services 60,371.59 60,371.59 713,200.00 17,920.64 17,920.64 151,800.00 865,000.00 786,707.77
64 Utilities - - 110,700.00 - - 48,300.00 159,000.00 159,000.00
65 Professional Development - - 11,800.00 - - 4,200.00 16,000.00 16,000.00
67 Other (1.00) (1.00) - - - - - 1.00
Program: 3300 - Customer Service Total: 147,409.45 147,409.45 1,357,900.00 55,222.74 55,222.74 428,100.00 1,786,000.00 1,583,367.81
Program: 3400 - Meter Service - - - -
51 Labor 13,149.87 13,149.87 178,000.00 - - - 178,000.00 164,850.13
53 Overtime 254.21 254.21 10,000.00 - - - 10,000.00 9,745.79
56 Benefits 20,551.21 20,551.21 80,000.00 - - - 80,000.00 59,448.79
62 Materials and Supplies 85.12 85.12 5,000.00 - - - 5,000.00 4,914.88
63 Contract Services - - 8,000.00 - - - 8,000.00 8,000.00
64 Utilities - - 2,000.00 - - - 2,000.00 2,000.00
65 Professional Development - - - - - - - -
Program: 3400 - Meter Service Total: 34,040.41 34,040.41 283,000.00 - - - 283,000.00 248,959.59
Program: 4000 - Engineering - - - -
51 Labor 48,260.37 48,260.37 494,900.00 20,683.06 20,683.06 212,100.00 707,000.00 638,056.57
52 Temporary Labor - - - - - - - -
53 Overtime 23.62 23.62 1,400.00 10.12 10.12 600.00 2,000.00 1,966.26
56 Benefits 66,289.48 66,289.48 184,100.00 28,409.61 28,409.61 78,900.00 263,000.00 168,300.91
62 Materials and Supplies - - 17,500.00 - - 7,500.00 25,000.00 25,000.00
63 Contract Services - - 203,700.00 - - 87,300.00 291,000.00 291,000.00
64 Utilities 2,848.42 2,848.42 137,200.00 79.08 79.08 58,800.00 196,000.00 193,072.50
65 Professional Development 103.00 103.00 25,900.00 44.15 44.15 11,100.00 37,000.00 36,852.85
Program: 4000 - Engineering Surplus Total: 117,524.89 117,524.89 1,064,700.00 49,226.02 49,226.02 456,300.00 1,521,000.00 1,354,249.09
Program: 5000 - Water Production - - - -
51 Labor 68,515.91 68,515.91 649,000.00 - - - 649,000.00 580,484.09
53 Overtime 2,727.92 2,727.92 61,000.00 - - - 61,000.00 58,272.08
54 Standby 878.00 878.00 15,000.00 - - - 15,000.00 14,122.00
56 Benefits 120,989.68 120,989.68 292,000.00 - - - 292,000.00 171,010.32
61 Water Supply 1,960.00 1,960.00 1,067,000.00 - - - 1,067,000.00 1,065,040.00
62 Materials and Supplies 3,569.66 3,569.66 284,000.00 - - - 284,000.00 280,430.34
63 Contract Services 15,198.00 15,198.00 381,000.00 - - - 381,000.00 365,802.00
64 Utilities 144,575.51 144,575.51 1,614,000.00 - - - 1,614,000.00 1,469,424.49
65 Professional Development - - 15,000.00 - - - 15,000.00 15,000.00
Program: 5000 - Water Production Total: 358,414.68 358,414.68 4,378,000.00 - - - 4,378,000.00 4,019,585.32
Page 6 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended July 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 5100 - Water Treatment - - - -
51 Labor 21,151.73 21,151.73 214,000.00 - - - 214,000.00 192,848.27
53 Overtime 3,113.91 3,113.91 25,000.00 - - - 25,000.00 21,886.09
56 Benefits 34,634.75 34,634.75 95,000.00 - - - 95,000.00 60,365.25
62 Materials and Supplies - - 165,000.00 - - - 165,000.00 165,000.00
63 Contract Services 22,480.86 22,480.86 149,000.00 - - - 149,000.00 126,519.14
64 Utilities 18,074.93 18,074.93 200,000.00 - - - 200,000.00 181,925.07
Program: 5100 - Water Treatment Total: 99,456.18 99,456.18 848,000.00 - - - 848,000.00 748,543.82
Program: 5200 - Water Quality - - - -
51 Labor 17,512.74 17,512.74 168,000.00 - - - 168,000.00 150,487.26
53 Overtime 415.56 415.56 15,000.00 - - - 15,000.00 14,584.44
56 Benefits 50,542.19 50,542.19 66,000.00 - - - 66,000.00 15,457.81
62 Materials and Supplies 115.86 115.86 18,000.00 - - - 18,000.00 17,884.14
63 Contract Services 5,370.00 5,370.00 159,000.00 - - - 159,000.00 153,630.00
64 Utilities - - 2,000.00 - - - 2,000.00 2,000.00
65 Professional Development - - 6,000.00 - - - 6,000.00 6,000.00
Program: 5200 - Water Quality Total: 73,956.35 73,956.35 434,000.00 - - - 434,000.00 360,043.65
Program: 6000 - Field Maintenance Administration - - - -
51 Labor 16,967.17 16,967.17 159,300.00 1,150.64 1,150.64 17,700.00 177,000.00 158,882.19
52 Temporary Labor - - - - - - - -
53 Overtime - - 18,000.00 - - 2,000.00 20,000.00 20,000.00
54 Standby 1,095.87 1,095.87 18,000.00 223.20 223.20 2,000.00 20,000.00 18,680.93
56 Benefits 72,152.40 72,152.40 81,000.00 3,056.27 3,056.27 9,000.00 90,000.00 14,791.33
62 Materials and Supplies - - 2,700.00 - - 300.00 3,000.00 3,000.00
63 Contract Services - - 900.00 - - 100.00 1,000.00 1,000.00
64 Utilities - - 18,900.00 - - 2,100.00 21,000.00 21,000.00
65 Professional Development 108.00 108.00 11,700.00 12.00 12.00 1,300.00 13,000.00 12,880.00
Program: 6000 - Field Maintenance Administration Total: 90,323.44 90,323.44 310,500.00 4,442.11 4,442.11 34,500.00 345,000.00 250,234.45
Program: 6100 - Water Maintenance - - - -
51 Labor 71,766.30 71,766.30 925,000.00 - - - 925,000.00 853,233.70
53 Overtime 18,129.77 18,129.77 130,000.00 - - - 130,000.00 111,870.23
56 Benefits 57,444.56 57,444.56 454,000.00 - - - 454,000.00 396,555.44
62 Materials and Supplies 31,700.32 31,700.32 241,000.00 - - - 241,000.00 209,299.68
63 Contract Services 12,083.16 12,083.16 454,000.00 - - - 454,000.00 441,916.84
64 Utilities - - - - - - - -
Program: 6100 - Water Maintenance Total: 191,124.11 191,124.11 2,204,000.00 - - - 2,204,000.00 2,012,875.89
Program: 6200 - Wastewater Maintenance - - - -
51 Labor - - - 23,922.88 23,922.88 290,000.00 290,000.00 266,077.12
53 Overtime - - - 564.93 564.93 45,000.00 45,000.00 44,435.07
56 Benefits - - - 36,968.01 36,968.01 146,000.00 146,000.00 109,031.99
62 Materials and Supplies - - - - - 36,000.00 36,000.00 36,000.00
Wastewater Treatment - - - 741,751.63 741,751.63 7,610,000.00 7,610,000.00 6,868,248.37
63 Contract Services - - - 134.99 134.99 869,000.00 869,000.00 868,865.01
Program: 6200 - Wastewater Maintenance Total:- - - 803,342.44 803,342.44 8,996,000.00 8,996,000.00 8,192,657.56
Page 7 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended July 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 7000 - Facilities Maintenance - - - -
51 Labor 8,910.26 8,910.26 102,600.00 3,220.98 3,220.98 44,400.00 147,000.00 134,868.76
53 Overtime 620.75 620.75 10,500.00 266.02 266.02 4,500.00 15,000.00 14,113.23
56 Benefits 15,099.73 15,099.73 55,300.00 6,391.09 6,391.09 23,700.00 79,000.00 57,509.18
62 Materials and Supplies 1,174.97 1,174.97 36,400.00 449.15 449.15 9,600.00 46,000.00 44,375.88
63 Contract Services 15,804.60 15,804.60 383,700.00 3,438.02 3,438.02 75,300.00 459,000.00 439,757.38
64 Utilities 9,065.04 9,065.04 152,800.00 3,885.01 3,885.01 61,200.00 214,000.00 201,049.95
65 Professional Development - - 700.00 - - 300.00 1,000.00 1,000.00
Program: 7000 - Facilities Maintenance Total: 50,675.35 50,675.35 742,000.00 17,650.27 17,650.27 219,000.00 961,000.00 892,674.38
- -
Program: 7100 - Fleet Maintenance - - - -
51 Labor 12,574.96 12,574.96 72,900.00 1,397.21 1,397.21 8,100.00 81,000.00 67,027.83
53 Overtime - - 2,700.00 - - 300.00 3,000.00 3,000.00
56 Benefits 16,228.73 16,228.73 36,000.00 1,803.09 1,803.09 4,000.00 40,000.00 21,968.18
62 Materials and Supplies 1,805.53 1,805.53 29,700.00 338.92 338.92 3,300.00 33,000.00 30,855.55
63 Contract Services 12,642.64 12,642.64 153,000.00 2,960.24 2,960.24 17,000.00 170,000.00 154,397.12
64 Utilities - - 113,400.00 - - 12,600.00 126,000.00 126,000.00
65 Professional Development - - 5,400.00 - - 600.00 6,000.00 6,000.00
Program: 7100 - Fleet Maintenance Total: 43,251.86 43,251.86 413,100.00 6,499.46 6,499.46 45,900.00 459,000.00 409,248.68
- -
Program: 8000 - Capital - - -
71 -Debt Service - - 4,046,000.00 - - 312,000.00 4,358,000.00 4,358,000.00
81 -Capital Improvement 74.03 74.03 3,175,000.00 74,171.43 74,171.43 430,000.00 3,605,000.00 3,530,754.54
82 -Capital Outlay - - 931,000.00 - - 175,000.00 1,106,000.00 1,106,000.00
83 -Accounting Income Add back (74.03) (74.03) - (74,171.43) (74,171.43) - - 74,245.46
Program: 8000 - Capital Total: - - 8,152,000.00 - - 917,000.00 9,069,000.00 9,069,000.00
Total Surplus (Deficit): 650,603.36$ 650,603.36$ -$ (82,659.53)$ (82,659.53)$ -$ -$ -$
Page 8 of 8
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #3.
Meeting Date: Augus t 22, 2018
Dis c ussion Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Donation o f S urp lus P roperty
R E C O MME N D AT IO N:
S taff rec ommend s that the Bo ard award s urp lus vehic les to the s elec ted charitab le organizations .
B AC KGR O UN D / AN ALYS IS :
T he District maintains a reliab le vehic le fleet to s uppo rt the needs to p ro vide world class s ervic e to o ur
community. P art o f this effort includ es identifying vehicles that have s urpas s ed the us eful life at the Dis trict and
d etermining if they are best surp lussed at a p rofessional auctio n lo cation o r for d o natio n to lo cal nonp ro fit
group s . Vehic les identified fo r donatio n are typ ically ones with high mileage and b eginning to need s ignificant
rep airs as a result o f the daily d emands of Dis trict operations but are s till c o nsidered in go o d cond ition fo r other
uses.
At the Ap ril 11, 2018 regular board meeting, two vehicles were id entified for donation. With this d irectio n from
the G o verning Bo ard , s taff pro mo ted the availab ility of thes e vehic les thro ugh ad vertisements in the Highland
C o mmunity News and info rmation p o s ted o n the Dis tric t’s web s ite. As a result o f this effort, three ap p licatio ns
were rec eived expres s ing interes t b y lo cal nonprofit gro up s .
S taff carefully reviewed the ap plic ations and evaluated them b as ed on the o rganizatio n’s mis s io n, loc atio n of
s ervic e, and b enefits provid ed to the c o mmunity. Bas ed o n this c riteria, staff is recommending that the vehicles
b e donated to the fo llowing organizations :
Highland ers Boxing C lub receive the 2003 C hevy 1500 with VI N # 1G C EK14T 3Z171229
New Life F o urs q uare C hurc h receive the 2007 G MC S ierra 2500 with VI N # 1G T HC 24U77E126906
T he Distric t als o rec eived an ap p lication from Hands o f Mercy International. T his organization also p ro vides
valuab le s ervic es to the c ommunity and will be encouraged to res ubmit an applic ation s hould the G overning
Board autho rize the surp lus and ultimate donatio n o f add itional vehicles in the future.
T he donatio n p ro gram is cons is tent with the Dis trict’s S urp lus P olic y and fo sters partners hips with lo c al
o rganizatio ns with missions c o ns is tent with our Vis io n.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
P atrick Milroy
O p erations Manager
AG E N C Y G O ALS AN D OB J E C T IVE S :
G oal and O b jectives I - Implement Effec tive S o lutio ns T hrough Visionary Leadership
c ) S trengthen R egio nal, S tate and National P artners hips
G o al and O bjec tives I I I - Deliver P ublic S ervic e with P urpose W hile Emb rac ing C ontinuo us G rowth
b ) S trive to P rovid e World C lass C usto mer R elations
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by Exec utive Management.
F IS C AL IMPAC T
F unds to replac e the donated vehic les were allo cated in the F Y 2017/18 b udget.
ATTACH M E N TS:
Description Type
P hotos of Vehicles Donated Backup Material
AGENDA DATE: August 22, 2018
SUBJECT: DONATION OF SURPLUS PROPERTY
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #4.
Meeting Date: Augus t 22, 2018
Dis c ussion Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: R eview and C ons id er O perating and C ap ital Budget P olic y
R E C O MME N D AT IO N:
S taff recommends that the Board of Directo rs review and appro ve the attac hed O p erating and C apital Bud get
P olic y.
B AC KGR O UN D / AN ALYS IS :
T he ad o p tion o f s o und fis cal polic ies is a prud ent o b jective in the Dis tric t’s end eavor to demo nstrate
s teward s hip and acc o untab ility o ver resources entrus ted to the Dis tric t’s management and s taff by Dis tric t
ratepayers. It is therefo re imp o rtant that the District remain d iligent in its effo rts to ens ure that, not o nly are
ad o p ted p o lic ies c urrent, but that the Dis tric t’s lib rary o f fis c al po licies is c o mp rehensive. In looking for
guid anc e on recommend ed po licies, staff referred to the G overnment F inanc e O ffic ers As s o ciation’s (G F O A)
Best P ractice ad vis ory p ap er – Adop tin g F in a n cial P olicies.
In this ad visory, the G F O A rec o mmend s formally adopting financial p o licies and lis ts 15 financial p o licies that
all go vernment agencies s hould c o ns id er adopting. T he G F O A gives further guid anc e on financ ial policies in a
p res entatio n for effec tive bud geting wherein it c ategorized s ome o f the lis ted po licies as ‘Es s ential’. T hos e
‘Essential’ polic ies inc lude the follo wing:
F und Balanc es and R es erves √
Inves tment √
O perating Budget
C apital Budgeting and P lanning
Debt Management √
Lo ng-R ange F inanc ial P lanning
A √ next to a polic y in the ab o ve list indic ates that the Dis tric t has alread y adopted s uc h a p olic y, or o ne
eq uivalent to it. O f thos e no t marked, a Long-R ange F inanc ial P lanning polic y c an b e develo p ed alo ng with the
five-year p lan later this fis cal year.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Brian Tomp kins
C hief F inancial O ffic er
S taff has address ed the remaining two es s ential p o lic ies in the attac hed O perating and C apital Budget P olic y.
S o me of the items includ ed in the polic y are:
Budgetary C ontro l,
Balanc ed Budget, and
Es timates o f R evenue and Exp enditures
AG E N C Y G O ALS AN D OB J E C T IVE S :
G o al and O bjec tives I I - Maintain a C ommitment to S us tainab ility, Transparenc y, and Ac c o untability
a) P rac tice Trans parent and Ac countab le F is cal Management
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the F inanc e Dep artment, Executive Management, and the F inanc e and
Human R esources C ommittee.
F IS C AL IMPAC T
T here is no fis cal impac t as s o c iated with this agend a item.
ATTACH M E N TS:
Description Type
Operating and Capital Budget P o licy Backup Material
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Operating and Capital Budget Policy
Original Approval Date:
August 22, 2018
Last Revised:
Policy No: 7.7 Page
1 of 5
Purpose
The Operating and Capital Budgets are developed on an annual basis through the
establishment of District-wide goals, a Capital Improvement Program (CIP),
program/departmental goals and objectives, and performance measures/key performance
indicators. Together, these goals and activities provide a comprehensive plan to deliver
efficient services to ratepayers and stakeholders of the East Valley Water District (District)
in a manner that aligns resources with the policies, Strategic Plan, and Vision of the
District.
The formulation of the Operating and Capital Budgets, including the publication of a
comprehensive budget document, is one the most important financial activities that the
District undertakes each year. This budget policy is intended to provide guidelines to assist
in the formulation and consideration of broader implications of financial discussions and
decisions, which ultimately assist in completing financial planning cycles that deliver
efficient and effective public service.
Authority
The Board of Directors are responsible for policy formulation, and overall direction setting
of the District. This includes the approval of financial policies which establish and direct
the operations of the District. The General Manager/CEO is responsible for carrying out the
policy directives of the Board of Directors and managing the day-to-day operations of the
District. This policy shall be administered on behalf of the District by the General
Manager/CEO and Chief Financial Officer.
Scope
This policy shall apply to all Funds under the budgetary and fiscal control of the Board of
Directors.
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Operating and Capital Budget Policy
Original Approval Date:
August 22, 2018
Last Revised:
Policy No: 7.7 Page
2 of 5
Policy
A. Basis of Budgeting
1. The District’s Proprietary Funds are budgeted on the Full Accrual Basis of
Accounting with the following exceptions:
a. Changes in the fair value of investments are not treated as adjustments to
revenue in the annual operating budget;
b. Compensated absence liabilities are expensed when paid;
c. Pension expense is budgeted based on employer contribution rates;
d. Principal payments on long-term debt are treated as expenses in the annual
operating budget;
e. Depreciation expense is not recognized in the annual operating budget; and
f. Capital purchases are recognized as an expense in the annual operating
budget.
B. Budgetary Control
1. The District shall adopt an annual balanced budget on or before June 30 of each
year, in accordance with all state and county laws.
2. Program management is responsible for administering their respective Programs
within the financial constraints described by the adopted budget.
3. The Chief Financial Officer will provide updates on the District's financial position
by regularly reporting to the Board of Directors the status of actual expenditures,
expenses, and revenues compared to the adopted budget. Further, the Chief
Financial Officer will ensure that program management has access to timely and
accurate financial data.
C. Balanced Budget
1. The District shall adopt a balanced budget for each Fund which this policy covers.
A budget is balanced when the sum of estimated revenues and appropriated Net
Position are equal to expenditures.
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Operating and Capital Budget Policy
Original Approval Date:
August 22, 2018
Last Revised:
Policy No: 7.7 Page
3 of 5
2. Operating Revenues and Other Financing Sources must fully cover Operating
Expenditures/Expenses, including Debt Service, and Other Financing Uses.
Operating Expenditures/Expenses for the purposes of balancing the annual
budget shall include that year's contribution to the CIP.
3. One-time revenue sources and development fees must not be used to fund
operational costs.
4. Minimum Reserve policy levels must be maintained unless reserves are being used
in accordance with the purposes permitted by the District's policy (see District
Reserve Policy for further guidance).
5. The balancing of Operating Revenues with Operating Expenditures (as defined
above) is a goal that should be applied over a period of time which extends
beyond current appropriations. Temporary shortages or operating deficits, can
and do occur, but they will not be permitted as extended trends.
D. Formation of the Budget
1. District Vision - The budget shall be constructed around the Board of Directors’
vision for the long-term direction of District services and the associated desired
culture and environment. When appropriate, a needs assessment of stakeholders'
priorities, challenges, and opportunities shall be integrated into the visioning
process to assist with the establishment of both short-term and long-term goals.
2. Programmatic Budgeting - The budget shall be based on Programs in order to
provide insight into the costs of service that the District provides. Deliverables
and specific actions shall be detailed at the Programmatic level, which support
the goals and objectives outlined within the Strategic Plan and District Vision.
3. Financial Information - The budget shall display estimated beginning Net
Position, estimated revenue and receipts, appropriations, and the estimated
year-end Net Position.
E. Estimates of Revenue, Expenditures, and Expenses
1. Objective Estimates - The District shall take an objective and analytical approach
to forecasting revenues, expenditures, and expenses as accurately as possible.
Though the District will use the best information available to estimate revenues,
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Operating and Capital Budget Policy
Original Approval Date:
August 22, 2018
Last Revised:
Policy No: 7.7 Page
4 of 5
absolute certainty is impossible. Should revenues be overestimated, the spending
plans and priorities established during the budget process shall be used to
propose appropriations and spending as required to bring the budget into
balance.
2. Regular Monitoring of Projections - The Finance department shall monitor
revenue incomes and expenditure/expense outflows to assess the implications
of the annual budget in order to provide timely updates on actual financial
performance.
3. Long-Term Forecasts - The Finance department shall develop and maintain long-
term financial forecasts, at least five years into the future, in order to help the
District assess its long-term financial sustainability.
F. Stakeholder Participation - The District shall provide meaningful opportunities for
the stakeholders to provide input into the financial planning and budget process,
before a budget is adopted.
G. Create Value for the Stakeholders - The District seeks to maximize the value each
stakeholder receives through its spending. Accordingly, staff should develop budget
tools and methods to measure and maximize value, particularly by critically
examining existing spending patterns.
H. Address Long-Term Liabilities - The District shall fully fund current portions of long-
term liabilities in order to maintain the trust of creditors and avoid accumulating
excessive long-term liabilities.
I. Responsibilities and Calendar - The District's fiscal year runs from July 1 through
June 30. The Chief Financial Officer shall submit or cause to be submitted annually
to the Board of Directors no later than June during a Public Board Meeting, a
proposed budget governing expenditures/expenses of all District Funds, including
Capital Outlay and CIP, for the following fiscal year. The budget, after being
reviewed and adopted, shall constitute the Board of Directors' appropriation of all
Funds for such fiscal year.
J. Budget Amendments - Amendments shall be considered and adopted by the Board
of Directors during a Public Board meeting except for specific adjustments when
limited authority is delegated to the General Manager/CEO.
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Operating and Capital Budget Policy
Original Approval Date:
August 22, 2018
Last Revised:
Policy No: 7.7 Page
5 of 5
Quality Control and Quality Assurance
It is the responsibility of the Chief Financial Officer to ensure the presence of procedures
that provide sufficient guidance to affected District personnel to fulfill the intent of this
policy.