HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 10/24/2018REG ULA R BO A RD MEET IN G
October 24, 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 Employee
Kevin Smith, Facilities Maintenance Worker
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.October 10, 2018 regular board meeting minutes
b.September 2018 Disbursements: A ccounts payable disbursements for the
period include check numbers 252907 through 253074, bank drafts, and A C H
Payments in the amount of $7,848,145.65 and $326,830.73 for payroll.
c.Financial Statements for September 2018
d.Approve Investment Report for Quarter Ended September 30, 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.C onsider Local Resources Investment Program Agreement (LRIP)
RE P O RT S
4.Board of Directors' Reports
5.General Manager/C EO Report
6.Legal Counsel Report
7.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.
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Minutes 10/10/2018 smg
Draft pending approval
EAST VALLEY WATER DISTRICT October 10, 2018
REGULAR BOARD MEETING
MINUTES
The Chairman of the Board called the meeting to order at 5:30 p.m. Mr. Tompkins led
the flag salute.
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: None
STAFF: Brian Tompkins, Chief Financial Officer; Jeff Noelte, Director of
Engineering and Operations; Kelly Malloy, Director of Strategic
Services; Justine Hendricksen, District Clerk; Shayla Gerber,
Senior Administrative Assistant
LEGAL COUNSEL: Marty Cihigoyenetche
GUEST(s): Members of the public
PRESENTATION OF ECOTECH SPONSORSHIP DONATION TO HIGHLANDERS BOXING
CLUB
The General Manager/CEO stated that the District partnered with EcoTech in giving
away over 200 toilets to customers as part of the District’s conservation rebate
program; that students of Highlanders Boxing Club participated in distributing toilets;
and EcoTech presented a donation check on behalf of the District to Highlanders Boxing
Club in the amount of $1,250.
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at 5:36
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 October 10, 2018 agenda be approved as
submitted.
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Minutes 10/10/2018 smg
APPROVE THE AUGUST 22, 2018 REGULAR BOARD MEETING MINUTES
M/S/C (Smith-Coats) that the Board approve the August 22, 2018 regular board
meeting minutes as submitted.
APPROVE THE SEPTEMBER 12, 2018 REGULAR BOARD MEETING MINUTES
M/S/C (Smith-Coats) that the Board approve the September 12, 2018 regular
board meeting minutes as submitted.
APPROVE THE SEPTEMBER 19, 2018 SPECIAL BOARD MEETING MINUTES
M/S/C (Smith-Coats) that the Board approve the September 19, 2018 special
board meeting minutes as submitted.
DIRECTORS’ FEES AND EXPENSES FOR SEPTEMBER 2018
M/S/C (Smith-Coats) that the Board approve the Directors’ fees and expenses for
September 2018 as submitted.
APPROVE THE FINANCIAL STATEMENTS FOR AUGUST 2018
M/S/C (Smith-Coats) that the Board approve the financial statements for August
2018 as submitted.
REVIEW AND APPROVE DRAFT COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE
YEAR ENDED JUNE 30, 2018
The Business Services Manager gave a brief overview of the Comprehensive Annual
Financial Report (CAFR); he discussed highlights of the CAFR, including: a prior year
comparison, financial condition, capital asset condition, debt service coverage and FY
2017-2018 expenditures.
Representatives from Clifton Allen Larson briefly discussed the audit report process and
the letters included in the report.
The Chief Financial Officer responded to questions and comments from the Board.
M/S/C (Morales-Coats) that the Board approve the Comprehensive Annual
Financial Report and audit reports for the year ended June 30, 2018.
LEGISLATIVE UPDATE
The Director of Strategic Services briefly described services the District’s legislative
advocacy group has provided over the past four years; she stated that the contract is
due for renewal and recommends that the Board enter into agreements for legislative
advocacy services with The Quintana Cruz Group and The Onate Group.
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Minutes 10/10/2018 smg
M/S/C (Goodrich-Coats) that the Board authorize the General Manager/CEO to
enter into agreements with The Onate Group and The Quintana Cruz Company for
legislative advocacy services.
REVIEW AND APPROVE UPDATED POLICY AND PROGRAMS MANUAL AND THE BOARD
OF DIRECTORS HANDBOOK
The Human Resources/Risk & Safety Manager gave a brief review of the updated
Administrative Policies and Programs Manual and the Board of Directors Handbook; she
stated that all the policies included in the manual have previously been approved on
an individual basis; that the entire manual is being brought to the Board for review and
approval; and stated that review of the policy manual within the past year, fulfills one
of the eligibility requirements for the District to apply for the Special Districts
Leadership Foundation (SDLF), District of Distinction accreditation.
M/S/C (Morales-Smith) that the Board approve the updated Policy and Programs
Manual and Board of Directors’ Handbook and Policies as submitted.
BOARD OF DIRECTORS’ REPORTS
Director Coats reported on the following: September 17 he attended Association San
Bernardino County Special Districts Association meeting that was hosted by the District;
on September 18 he attended San Bernardino Valley Municipal Water District Board
meeting; September 20 he attended the Del Rosa Neighborhood Action Group (DRNAG)
meeting where Ms. Malloy gave a presentation; September 24-26 he attended the
California Special District Association Annual Conference where he attended breakout
various breakout sessions; October 2 he attended San Bernardino Valley Municipal
Water District Board meeting; and on October 3 he attended the Finance & Human
Resources Committee meeting.
Director Goodrich reported on the following: September 24-27 he attended the
California Special District Association Annual Conference where he attended breakout
various breakout sessions; and September 29 he attended the WEFTEC Annual
Conference.
Director Morales reported that September 27-28 he attended Association of California
Water Agencies Board of Directors meeting where he sat in as Chair, and they discussed
the budget.
Vice Chairman Smith reported on the following: September 17 he attended the
Association San Bernardino County Special Districts Association meeting; September 19
he attended the District’s Special Board meeting where the Guaranteed Maximum Price
for the Sterling Natural Resource Center was determined; September 20 he attended
Plant 134 Hydro-Electric Ribbon Cutting event; September 21 he attended the
Legislative & Public Outreach Committee meeting where they discussed the District’s
legislative advocates contract; September 26 he attended the California Special District
Association Award luncheon where the District received its award for transparency;
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September 27 he met with Assembly member Marc Steinworth where they discussed the
Sterling Natural Resource Center; October 4 he met with the General Manager/CEO to
review the agenda; and on October 10 he attended the San Bernardino Valley Water
Conservation District Board meeting.
Chairman Carrillo reported on the following: September 17 he attended the Association
San Bernardino County Special Districts Association meeting; September 20 he attended
Plant 134 Hydro-Electric Ribbon Cutting event; September 21 he attended the
Legislative & Public Outreach Committee meeting where they discussed the District’s
legislative advocates contract; September 27 he met with Assembly member Marc
Steinworth where they discussed the Sterling Natural Resource Center; October 4 he
met with the General Manager/CEO to review the agenda; and October 5 he attended
the East Valley Association of Realtors (EVAR) meeting where he invited members to
attend the Sterling Natural Resource Center Groundbreaking Ceremony.
Information only.
GENERAL MANAGER/CEO REPORT
The General Manager/CEO reported that he attended the WEFTEC Conference where he
had several key meetings for potential partnerships. He stated that the District
participated in “National Imagine a Day Without Water” by hosting a booth at Cardenas
Market to engage the community regarding water conservation.
The General Manager/CEO informed the Board of upcoming meetings and events:
• October 11 at 8:00 a.m. the District will be hosting its annual facility tour
• October 18 at 10:18 a.m. the District will be participating in the Great California
ShakeOut Drill
• October 20 at 10:00 a.m. - Sterling Natural Resource Center Groundbreaking
Ceremony where the public is invited to attend
• October 25 – Employee Events Association will be hosting the Jacket Drive and
Chili Cook-off for Hunt Elementary School students
Information only.
LEGAL COUNSEL REPORT
No report at this time.
BOARD OF DIRECTORS’ COMMENTS
Director Coats stated that with the Sterling Natural Resource Center Groundbreaking
Ceremony upcoming, this would be the last time he would make the following
statement: “Help ensure your water future by supporting the Sterling Natural Resource
Center”.
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Minutes 10/10/2018 smg
Director Morales stated that the donation of soccer balls to Hunt Elementary School
students is an amazing contribution; he stated that October 26 is the deadline to
register for the ACWA Region 9 Colorado River event; and he congratulated the District
for receiving an award for its transparency.
Vice Chairman Smith thanked staff for their hard work.
Chairman Carrillo thanked everyone for attending tonight’s meeting.
Information only.
ADJOURN
The meeting adjourned at 6:26 p.m.
___________________________
Chris Carrillo, Board President
__________________________
John Mura, Secretary
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #2.b .
Meeting Date: O cto b er 24, 2018
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: S eptemb er 2018 Dis b ursements : Acc o unts payab le dis b ursements for the perio d includ e check
numbers 252907 through 253074, b ank drafts, and AC H P ayments in the amo unt of $7,848,145.65
and $326,830.73 fo r p ayroll.
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 S eptemb er 1, 2018 thro ugh S eptemb er 30, 2018 in the amount o f $8,174,976.38.
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 S eptemb er 2018 is attac hed fo r review and ap p ro val. T his p ro cess p ro vides the Bo ard and the pub lic
an opportunity to review the exp ens es o f the District. Acc o unts P ayable is p ro ces s 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 252907 thro ugh 253074, bank drafts ,
and AC H P ayments in the amount of $7,848,145.65 and $326,830.73 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
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
September 2018 P ayment Registe r Backup Material
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
9/4/2018 252907 PAUL CRUZ 4.22
9/4/2018 252908 MARIA GARCIA 51.64
9/4/2018 252909 CHRISTOPHER L BURNELL 120.07
9/4/2018 252910 Markus Wugal 72.28
9/4/2018 252911 WATER STREET LAND LLC 116.84
9/4/2018 252912 WATER STREET LAND LLC 110.30
9/4/2018 252913 WATER STREET LAND LLC 112.76
9/4/2018 252914 WATER STREET LAND LLC 111.92
9/6/2018 252915 AFFORDABLE AUTO SERVICE, RAHIB ELAWAR 150.00
9/6/2018 252916 AT&T 136.79
9/6/2018 252917 AT&T 283.23
9/6/2018 252918 EVERSOFT, INC 409.24
9/6/2018 252919 EXPERIAN 212.08
9/6/2018 252920 FAIRVIEW FORD SALES,INC 49.06
9/6/2018 252921 GARY YOUNG 480.29
9/6/2018 252922 HUB CONSTRUCTION SPECIALTIES 505.31
9/6/2018 252923 INLAND WATER WORKS SUPPLY CO 2,572.26
9/6/2018 252924 K & L HARDWARE 43.05
9/6/2018 252925 MICHAEL REARDON 526.69
9/6/2018 252926 REDLINE MOBILE FLEET SERVICE & REPAIR 684.58
9/6/2018 252927 RONALD C. BRAATZ, LIFTOFF, LLC 102.50
9/6/2018 252928 UNION BANK, CORPORATE TRUST DIVISION 2,720.00
9/6/2018 252929 UNITED PARCEL SERVICE, INC. 18.00
9/6/2018 252930 WALSH CONSTRUCTION COMPANY II, LLC 75,000.00
9/11/2018 252931 MELISSA ORTIZ 66.84
9/11/2018 252932 MAYA VENTURES 95.18
9/11/2018 252933 TOVEY / SHULTZ CONSTRUCTION INC. 1,207.57
9/11/2018 252934 EE HUA LING 293.73
9/11/2018 252935 MARY CARDONE 4.58
9/11/2018 252936 BRETT KITTERMAN 100.00
9/11/2018 252937 DONNA BERG 200.00
9/11/2018 252938 FRANK OCHOA 210.00
9/11/2018 252939 JOHN WARE 200.00
9/11/2018 252940 LAURA JONES 134.85
9/11/2018 252941 NICK PHAM 149.99
9/11/2018 252942 NORMAN HESTER 100.00
9/11/2018 252943 PAOHUESENG YANG 84.99
9/11/2018 252944 RAFAEL CARDENAS 3.97
9/11/2018 252945 Robert Patterson 60.00
9/11/2018 252946 VICTORIA HOPKINS 200.00
9/11/2018 252947 WILLIAM WILLSEY 100.00
9/12/2018 252948 AFFORDABLE AUTO SERVICE, RAHIB ELAWAR 70.00
9/12/2018 252949 ANTHESIS (FORMERLY POMONA VALLEY WORKSHOP) 1,578.00
9/12/2018 252950 APPLEONE EMPLOYMENT SERVICE 392.32
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018 Page 1 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
9/12/2018 252951 BORDERLAN CYBER SECURITY 639.25
9/12/2018 252952 BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 407.22
9/12/2018 252953 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 346.85
9/12/2018 252954 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 1,556.18
9/12/2018 252955 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 126.48
9/12/2018 252956 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 126.48
9/12/2018 252957 CHEM-TECH INTERNATIONAL INC 25,412.78
9/12/2018 252958 COMPUTERIZED EMBROIDERY COMPANY, INC 588.32
9/12/2018 252959 CULLIGAN OF ONTARIO 92.00
9/12/2018 252960 DONEGAN TREE SERVICE 4,500.00
9/12/2018 252961 EWING IRRIGATION PRODUCTS INC 371.29
9/12/2018 252962 EYE MED VISION CARE 1,299.28
9/12/2018 252963 FIRST CHOICE SERVICES 149.94
9/12/2018 252964 HIGHLAND EQUIPMENT RENTAL 375.42
9/12/2018 252965 INLAND DESERT SECURITY & COMMUNICATIONS, INC 755.25
9/12/2018 252966 INLAND WATER WORKS SUPPLY CO 2,620.20
9/12/2018 252967 K & L HARDWARE 65.74
9/12/2018 252968 LIEBERT CASSIDY WHITMORE LCW 70.00
9/12/2018 252969 SERGIO TORRES 180.00
9/12/2018 252970 SO CAL GAS 46.34
9/12/2018 252971 SOUTHERN CALIFORNIA EDISON COMPANY 173,597.96
9/12/2018 252972 STANTEC CONSULTING SERVICES, INC. 45,858.05
9/12/2018 252973 STAPLES BUSINESS ADVANTAGE 244.84
9/12/2018 252974 SUPERIOR AUTOMOTIVE WAREHOUSE, INC. 592.22
9/12/2018 252975 TYLER TECHNOLGIES 3,000.00
9/12/2018 252976 VALERO MARKETING & SUPPLY COMP 11,078.22
9/13/2018 252977 THE WRIGHT FAMILY TRUST 240,605.82
9/17/2018 252978 GWEN MARLOWE CATERING 1,296.74
9/18/2018 252979 RICHEL FRANCIS 14.43
9/18/2018 252980 DEL ROSA ARMC, LLC 78.00
9/18/2018 252981 DEL ROSA ARMC, LLC 40.29
9/18/2018 252982 EDWARD GUTIERREZ 97.40
9/18/2018 252983 MARIA MARTINEZ 82.09
9/18/2018 252984 NEIGHBORHOOD PARTNERSHIP HOUSING SERVICES 81.27
9/18/2018 252985 BRECKENRIDGE PROPERTY FUND 2016 LLC 227.90
9/18/2018 252986 MIA LANKFORD 18.79
9/18/2018 252987 DEVON DAVIS 18.68
9/20/2018 252988 AMAZON.COM, LLC 666.41
9/20/2018 252989 APPLEONE EMPLOYMENT SERVICE 976.48
9/20/2018 252990 AT&T 49.68
9/20/2018 252991 BODY METRX- MARLY PAULUS 526.50
9/20/2018 252992 CHEM-TECH INTERNATIONAL INC 1,967.32
9/20/2018 252993 CITY OF HIGHLAND 135.00
9/20/2018 252994 DONEGAN TREE SERVICE 2,200.00
9/20/2018 252995 FEDERAL EXPRESS CORPORATION 47.90
9/20/2018 252996 FLEET MANAGEMENT DEPARTMENT 688.49
9/20/2018 252997 INLAND WATER WORKS SUPPLY CO 4,216.86
9/20/2018 252998 K & L HARDWARE 72.25
9/20/2018 252999 KONICA MINOLTA 1,030.56
9/20/2018 253000 PETAS CAR CARE- KEVIN KOHRELL 654.89
9/20/2018 253001 REDLINE MOBILE FLEET SERVICE & REPAIR 6,080.50
9/20/2018 253002 RONALD C. BRAATZ, LIFTOFF, LLC 24,670.20
9/20/2018 253003 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 14,877.09
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018 Page 2 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
9/20/2018 253004 STANTEC CONSULTING SERVICES, INC. 20,395.00
9/20/2018 253005 STAPLES BUSINESS ADVANTAGE 699.32
9/20/2018 253007 SUPERIOR AUTOMOTIVE WAREHOUSE, INC. 11.84
9/20/2018 253008 TYLER TECHNOLGIES 440.00
9/20/2018 253009 U.S. BANCORP SERVICE CENTER 23,658.97
9/20/2018 253014 UNION BANK, CORPORATE TRUST DIVISION 35.00
9/20/2018 253015 ZENON ENVIRONMENTAL CORP. 4,842.25
9/21/2018 253016 PROFESSIONAL QUALITY SCALE MODELS, INC 4,575.00
9/26/2018 253017 REBECCA BARKER 34.45
9/26/2018 253018 JOSIAS RAMIREZ 1.49
9/26/2018 253019 JOHANA MACERA 55.90
9/26/2018 253020 TRINITY REDEVELOPMENT INC. 156.45
9/26/2018 253021 MARY VERONICA DALE 236.92
9/26/2018 253022 SPSSM INVESTMENTS LP 70.58
9/26/2018 253023 BETTY VAUGHN 160.00
9/26/2018 253024 CANDACE ARMIJO 100.00
9/26/2018 253025 ESTEBAN ACUNA 150.00
9/26/2018 253026 FRANKLIN LAW 200.00
9/26/2018 253027 JIMMY CHAU 150.00
9/26/2018 253028 KENNETH CAUDLE 200.00
9/26/2018 253029 LARRY WILKIE 164.78
9/26/2018 253030 MICHAEL CARROLL 100.00
9/26/2018 253031 NELSON GUTIERREZ 200.00
9/26/2018 253032 SALLY MARKS 312.59
9/26/2018 253033 TUYEN MAI 114.11
9/26/2018 253034 WILLIAM KRUEGER 100.00
9/26/2018 253035 YVETTE SINGLETON 200.00
9/26/2018 253036 ZARIDE SALEH 200.00
9/26/2018 253037 CHARLOTTE SHEEHAN 200.00
9/26/2018 253038 DEBORAH WRIGHT 200.00
9/26/2018 253039 KAY STEVENS 200.00
9/26/2018 253040 KELLY BAUER-EVANS 200.00
9/26/2018 253041 MATTHEW BENNIE 117.48
9/26/2018 253042 MATTHEW BENNIE 60.00
9/26/2018 253043 MAURICE MOORE 200.00
9/26/2018 253044 MICHAEL PACE 150.00
9/26/2018 253045 MICHAEL WILLIAMS 390.00
9/26/2018 253046 RICHARD ERMELS 200.00
9/26/2018 253047 ROBERT HERNANDEZ 300.00
9/26/2018 253048 SARA JOHNSON 200.00
9/26/2018 253049 ADVANCED OFFICE, IMAGING PLUS 409.79
9/26/2018 253050 ALTERNATIVE HOSE INC 94.04
9/26/2018 253051 ANTHESIS (FORMERLY POMONA VALLEY WORKSHOP) 1,872.00
9/26/2018 253052 AT&T 281.55
9/26/2018 253053 AT&T 135.56
9/26/2018 253054 BALFOUR BEATTY INFRASTRUCTURE, INC 2,500,000.00
9/26/2018 253055 BURGESS MOVING & STORAGE 1,500.30
9/26/2018 253056 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 2,823.20
9/26/2018 253057 COMPUTERIZED EMBROIDERY COMPANY, INC 142.75
9/26/2018 253058 CSR AIR CONDITIONING & HEATING 1,185.00
9/26/2018 253059 FIRST CHOICE SERVICES 577.25
9/26/2018 253060 HATFIELD BUICK 359.60
9/26/2018 253061 HIGHLAND COMMUNITY NEWS 1,900.00
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018 Page 3 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
9/26/2018 253062 INLAND LIGHTING SUPPLIES, INC 173.75
9/26/2018 253063 INLAND WATER WORKS SUPPLY CO 3,706.59
9/26/2018 253064 JUSTINE P. HENDRICKSEN 200.00
9/26/2018 253065 K & L HARDWARE 80.25
9/26/2018 253066 METROPOLITAN LIFE INS CO 138.96
9/26/2018 253067 MIRIAM PIO 100.00
9/26/2018 253068 PETTY CASH 450.00
9/26/2018 253069 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 809,591.80
9/26/2018 253070 SO CAL GAS 15.78
9/26/2018 253071 SOUTHERN CALIFORNIA EDISON COMPANY 10,445.59
9/26/2018 253072 STRADLING YOCCA CARSON & RAUTH, A PROFESSIONAL 13,499.14
9/26/2018 253073 SWRCB-DWOCP 55.00
9/26/2018 253074 V.I.P. DOORS & GATES INC 1,170.00
BANK DRAFTS
9/4/2018 DFT0002916 CALPERS/ MEDICAL 88,726.94
9/4/2018 DFT0002923 MERCHANT BANKCD 192.50
9/5/2018 DFT0002915 CALPERS/ DEFERRED COMPENSATION 16,967.82
9/5/2018 DFT0002917 CALPERS/ RETIREMENT 40,257.26
9/5/2018 DFT0002921 STATE DISBURSEMENT UNIT 2,442.47
9/5/2018 DFT0002924 PayNearMe, Inc. 141.29
9/7/2018 DFT0002914 CA SDI Tax 2,053.86
9/7/2018 DFT0002918 Federal Payroll Tax 24,821.46
9/7/2018 DFT0002919 Medicare 6,951.63
9/7/2018 DFT0002920 Social Security 97.22
9/7/2018 DFT0002922 State Payroll Tax 9,621.53
9/10/2018 DFT0002927 TRANSFIRST DISCOUNT 12,824.93
9/11/2018 DFT0002925 FORTE, ACH DIRECT INC, ACH FEES 6,480.75
9/11/2018 DFT0002926 PayNearMe, Inc. 197.01
9/12/2018 DFT0002929 TRANSFIRST DISCOUNT 15.00
9/14/2018 DFT0002928 PayNearMe, Inc. 163.18
9/14/2018 DFT0002930 VERIFONE INC 22.00
9/18/2018 DFT0002940 PayNearMe, Inc. 141.29
9/19/2018 DFT0002933 CALPERS/ DEFERRED COMPENSATION 16,806.46
9/19/2018 DFT0002934 CALPERS/ RETIREMENT 40,223.03
9/19/2018 DFT0002937 STATE DISBURSEMENT UNIT 2,442.47
9/21/2018 DFT0002932 CA SDI Tax 2,088.34
9/21/2018 DFT0002935 Federal Payroll Tax 25,650.13
9/21/2018 DFT0002936 Social Security 746.58
9/21/2018 DFT0002938 State Payroll Tax 9,793.89
9/21/2018 DFT0002939 Medicare 7,119.71
9/24/2018 DFT0002941 CBB 2,412.21
9/24/2018 DFT0002942 PayNearMe, Inc. 145.27
9/24/2018 DFT0002943 VERIFONE INC 22.00
9/25/2018 DFT0002946 VERIFONE INC 22.00
9/29/2018 DFT0002945 PayNearMe, Inc. 105.47
ACH PAYMENTS
9/6/2018 10004710 ASHOK K. DHINGRA, AKD CONSULTING 14,294.12
9/6/2018 10004711 BARRY'S SECURITY SERVICES, INC 1,611.43
9/6/2018 10004712 BLAIS & ASSOCIATES INC 650.00
9/6/2018 10004713 CALIFORNIA FUELS & LUBRICANTS 1,029.82
9/6/2018 10004714 CLEARFLY COMMUNATIONS 1,335.71
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018 Page 4 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
9/6/2018 10004715 DAN DIETZ 444.15
9/6/2018 10004716 DANIEL DAVIS 507.17
9/6/2018 10004717 DAVID HERNANDEZ 422.05
9/6/2018 10004718 EVWD EMPLOYEES EVENTS ASSOC 311.50
9/6/2018 10004719 EXCEL LANDSCAPE, ICN 8,550.00
9/6/2018 10004720 FERGUSON ENTERPRISES, INC. 7,537.27
9/6/2018 10004721 FLEETWASH, INC 260.10
9/6/2018 10004722 FMB TRUCK OUTFITTERS, INC 3,635.81
9/6/2018 10004723 FRONTIER COMMUNICATIONS 54.62
9/6/2018 10004724 FSA Only/East Valley Water District 1,408.54
9/6/2018 10004725 GARY STURDIVAN 612.35
9/6/2018 10004726 GERALD SIEVERS 612.35
9/6/2018 10004727 GORDON GRANT 529.37
9/6/2018 10004728 HDR ENGINEERING, INC. 75,000.00
9/6/2018 10004729 INFOBOND, INC 1,519.28
9/6/2018 10004730 JOHN DRURY 350.00
9/6/2018 10004731 JOSE MILLAN 120.00
9/6/2018 10004732 MICHAEL HENDERSON 597.23
9/6/2018 10004733 MIKE MALONEY 647.10
9/6/2018 10004734 MINUTEMAN PRESS OF RANCHO CUCAMONGA 700.34
9/6/2018 10004735 REBECCA KASTEN 700.00
9/6/2018 10004736 THE QUINTANA CRUZ COMPANY, LLC 4,000.00
9/6/2018 10004737 THOMAS P ORTON 465.35
9/6/2018 10004738 UNDERGROUND SERVICE ALERT 226.15
9/12/2018 10004739 ADCOMP SYSTEMS 319.29
9/12/2018 10004740 AIRGAS, USA LLC 186.55
9/12/2018 10004741 ANTHONY'S IRRIGATION 25,685.00
9/12/2018 10004742 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 41.87
9/12/2018 10004743 ARMORCAST PRODUCTS COMPANY 498.76
9/12/2018 10004744 BARRY'S SECURITY SERVICES, INC 1,662.30
9/12/2018 10004745 BOOT BARN, INC 165.01
9/12/2018 10004746 CHARLES L. ROBERTS 540.00
9/12/2018 10004747 CINTAS CORPORATION (FIRST AID) 395.35
9/12/2018 10004748 CLIFF'S PEST CONTROL 323.00
9/12/2018 10004749 CLINICAL LAB OF S B 8,576.00
9/12/2018 10004750 COUNTY OF SAN BERNARDINO, RECORDER- CLERK 112.00
9/12/2018 10004751 DANGELO CO INC 965.76
9/12/2018 10004752 EXCEL LANDSCAPE, ICN 695.18
9/12/2018 10004753 FRONTIER COMMUNICATIONS 692.14
9/12/2018 10004754 IMG/INLAND MEDIA GROUP, STEVE SWITZER 160.00
9/12/2018 10004755 JEREMY SUBRIAR 85.00
9/12/2018 10004756 LAND ENGINEERING CONSULTANTS 15,493.75
9/12/2018 10004757 LANDS END INC 2,929.51
9/12/2018 10004758 LEGEND PUMP AND WELL 147,487.00
9/12/2018 10004759 LESLIE'S POOL SUPPLIES, INC. 46.98
9/12/2018 10004760 LINCOLN NATIONAL LIFE INS CO. 2,099.13
9/12/2018 10004761 MANAGED HEALTH NETWORK 235.20
9/12/2018 10004762 MANAGED MOBILE, INC. 4,705.42
9/12/2018 10004763 MCMASTER-CARR 393.14
9/12/2018 10004764 MILLER SPATIAL SERVICES, LLC 9,530.00
9/12/2018 10004765 MINUTEMAN PRESS OF RANCHO CUCAMONGA 612.12
9/12/2018 10004766 MUFG UNION BANK N.A. 2,056,830.53
9/12/2018 10004767 PLUMBERS DEPOT INC. 9,179.36
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018 Page 5 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
9/12/2018 10004768 SAFETY COMPLIANCE COMPANY 200.00
9/12/2018 10004769 STUBBIES PROMOTIONS INC 1,495.88
9/12/2018 10004770 TESCO CONTROLS, INC. 36,569.22
9/12/2018 10004771 THE WINNER INDUSTRIAL SUPPLY INC 2,883.10
9/12/2018 10004772 VERIZON WIRELESS 3,704.62
9/12/2018 10004774 VOLOGY, INC. 14,184.21
9/12/2018 10004775 VULCAN MATERIALS CO/ CALMAT CO 3,368.82
9/20/2018 10004776 BARRY'S SECURITY SERVICES, INC 1,703.00
9/20/2018 10004777 BOOT BARN, INC 300.00
9/20/2018 10004778 BRITHINEE ELECTRIC 857.07
9/20/2018 10004779 CDW GOVERNMENT 677.01
9/20/2018 10004780 CORELOGIC SOLUTIONS INC. 350.00
9/20/2018 10004781 DANGELO CO INC 3,595.88
9/20/2018 10004782 EVWD EMPLOYEES EVENTS ASSOC 336.50
9/20/2018 10004783 EXCEL LANDSCAPE, ICN 83.94
9/20/2018 10004784 FLEETWASH, INC 350.20
9/20/2018 10004785 FRONTIER COMMUNICATIONS 188.43
9/20/2018 10004786 FSA Only/East Valley Water District 1,408.54
9/20/2018 10004787 HARRINGTON INDUSTRIAL PLASTIC 2,407.08
9/20/2018 10004788 JC LAW FIRM 7,340.00
9/20/2018 10004789 LEGEND PUMP AND WELL 12,341.86
9/20/2018 10004790 MICHAEL BAFFA 85.00
9/20/2018 10004791 MICHAEL HURST 358.75
9/20/2018 10004792 MIKE J. ROQUET CONSTRUCTION INC 38,690.00
9/20/2018 10004793 MUFG UNION BANK, N.A. 292,510.20
9/20/2018 10004794 PLUMBERS DEPOT INC. 409.48
9/20/2018 10004795 PLUS 1 PERFORMANCE 295.17
9/20/2018 10004796 QUINN COMPANY 1,036.00
9/20/2018 10004797 SDRMA, SPECIAL DISTRICT RISK MGMT 30,197.52
9/20/2018 10004799 SHRED-IT US JV LLC 124.58
9/20/2018 10004800 WEST COAST SAFETY SUPPLY CO 10,919.63
9/26/2018 10004801 EILEEN BATEMAN 200.00
9/26/2018 10004802 AIRGAS, USA LLC 53.86
9/26/2018 10004803 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 632.17
9/26/2018 10004804 BARRY'S SECURITY SERVICES, INC 1,634.32
9/26/2018 10004805 BOOT BARN, INC 215.99
9/26/2018 10004806 BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 321.33
9/26/2018 10004807 CALGON CARBON CORPORATION 269.38
9/26/2018 10004808 CALIFORNIA SPECIAL DISTRICTS 135.00
9/26/2018 10004809 CINTAS CORPORATION (FIRST AID) 136.29
9/26/2018 10004810 DANGELO CO INC 2,077.20
9/26/2018 10004811 EXCEL LANDSCAPE, ICN 540.00
9/26/2018 10004812 FERGUSON ENTERPRISES, INC. 8,334.46
9/26/2018 10004813 FLEETWASH, INC 409.94
9/26/2018 10004814 FRONTIER COMMUNICATIONS 457.25
9/26/2018 10004815 GROUP DELTA CONSULTANTS, INC 10,769.00
9/26/2018 10004816 HAAKER EQUIPMENT COMPANY 1,199.41
9/26/2018 10004817 ICON ENTERPRISES, INC DBA CIVICPLUS 1,736.44
9/26/2018 10004818 JC LAW FIRM 26,985.00
9/26/2018 10004819 JOSE MILLAN 2,750.00
9/26/2018 10004820 MANAGED MOBILE, INC. 1,187.29
9/26/2018 10004821 MAR-LYN BUILDERS, INC. 2,165.78
9/26/2018 10004822 MATT ARMITAGE 45.00
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018 Page 6 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
9/26/2018 10004823 MINUTEMAN PRESS OF RANCHO CUCAMONGA 5,587.73
9/26/2018 10004824 NATIONAL CONSTRUCTION RENTALS 158.49
9/26/2018 10004825 PATTON'S SALES CORP 11.06
9/26/2018 10004826 PLUMBERS DEPOT INC. 432.55
9/26/2018 10004827 PLUS 1 PERFORMANCE 147.63
9/26/2018 10004828 PRINCIPAL FINANCIAL GROUP 8,909.43
9/26/2018 10004829 SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT 481,190.71
9/26/2018 10004830 SCHUBERT ENTERPRISES INC 220.00
9/26/2018 10004831 SITEONE LANDSCAPE SUPPLY , LLC 231.76
9/26/2018 10004832 STUBBIES PROMOTIONS INC 1,807.99
9/26/2018 10004833 TITAN AUTO WORKS LLC 750.00
9/26/2018 10004834 USA BLUE BOOK 1,883.02
9/26/2018 10004835 VULCAN MATERIALS CO/ CALMAT CO 644.00
9/26/2018 10004836 WAXIE SANITARY SUPPLY 214.61
TOTAL 7,848,145.65$
PAYMENT REGISTER
SEPTEMBER 1, 2018 - SEPTEMBER 30, 2018 Page 7 of 7
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
Agend a Item #2.c .
Meeting Date: O cto b er 24, 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 S eptember 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, S eptember 30, 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
S ep tember 30, 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
September 2018 Financial Statement M onthly Backup Material
September 2018 Financial Statements Backup Material
FINANCIAL STATEMENTS MONTHLY REVIEW
SEPTEMBER 30, 2018
page | 1
FINANCIAL STATEMENTS MONTHLY REVIEW
SEPTEMBER 30, 2018
page | 2
FINANCIAL STATEMENTS MONTHLY REVIEW
SEPTEMBER 30, 2018
page | 3
FINANCIAL STATEMENTS MONTHLY REVIEW
SEPTEMBER 30, 2018
page | 4
FINANCIAL STATEMENTS MONTHLY REVIEW
SEPTEMBER 30, 2018
page | 5
FINANCIAL STATEMENTS MONTHLY REVIEW
SEPTEMBER 30, 2018
page | 6
WATER WASTEWATER DISTRICT TOTAL
Assets:
Current Assets:
01 Cash and Cash Equivalents 13,403,356.61$ 35,719.29$ 13,439,075.90$
02 Investments 3,497,717.11 1,853,289.75 5,351,006.86
03 Accounts Receivable, Net 4,633,952.10 276,400.83 4,910,352.93
04 ‐Interest Receivable 5,951.06 3,377.19 9,328.25
14*05 Other Receivables 328,948.62 - 328,948.62
06 Due from other Governments 16,144.57 - 16,144.57
08 Inventory 287,808.89 6,721.16 294,530.05
09 Prepaid Expenses 181,472.50 6,487.03 187,959.53
22,355,351.46 2,181,995.25 24,537,346.71
Non-Current Assets:
10 Restricted Cash and Cash Equivalents 6,438,724.49 1,031,688.94 7,470,413.43
11 Capital Assets not being Depreciated 14,923,741.10 13,472,266.89 28,396,007.99
13 Capital Assets, Net 109,658,429.39 18,916,093.82 128,574,523.21
131,020,894.98 33,420,049.65 164,440,944.63
Total Assets:153,376,246.44 35,602,044.90 188,978,291.34
Deferred Outflow Of Resources
24*Deferred Charge on Refunding 120,546.13 - 120,546.13
25 Deferred Outflows - Pensions 3,316,376.79 1,073,353.21 4,389,730.00
156,813,169.36 36,675,398.11 193,488,567.47
Current Liabilities:
22 Accounts Payable and Accrued Expenses 3,249,590.68 29,959.97 3,279,550.65
23 Accrued Payroll and Benefits 41,087.48 - 41,087.48
15 Customer Service Deposits 1,617,306.23 - 1,617,306.23
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 1,933,646.63 117,958.00 2,051,604.63
7,683,026.04 284,553.62 7,967,579.66
Non-Current Liabilities:
20 Compensated Absences, less current portion 62,140.69 422,260.47 484,401.16
28 Net Pension Liability 8,923,234.92 2,678,563.08 11,601,798.00
21 Long Term Debt, Less Current Portion 45,643,231.51 5,197,451.78 50,840,683.29
27 Other Liabilities 971.30 128,542.94 129,514.24
Deferred Inflows Of Resources
26 Deferred Inflows - Pensions 436,011.87 127,507.13 563,519.00
55,065,590.29 8,554,325.40 63,619,915.69
62,748,616.33 8,838,879.02 71,587,495.35
31 Equity 90,241,790.90 27,498,734.22 117,740,525.12
90,241,790.90 27,498,734.22 117,740,525.12
Tot Total Revenue 8,322,787.05 3,532,759.98 11,855,547.03
Tot Total Expense 4,500,024.92 3,194,975.11 7,695,000.03
3,822,762.13 337,784.87 4,160,547.00
94,064,553.03 27,836,519.09 121,901,072.12
156,813,169.36$ 36,675,398.11$ 193,488,567.47$ 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:
Unaudited
As of September 30, 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:
Page 1 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 1,767,312.69$ 5,718,888.03$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 9,381,111.97$
42 Meter Charges 750,236.68 2,248,567.19 8,960,000.00 - - - 8,960,000.00 6,711,432.81
43 Penalties 40,609.82 142,483.82 452,000.00 3,682.33 10,836.97 164,000.00 616,000.00 462,679.21
44 Wastewater System Charges - - - 395,486.80 1,205,282.29 4,630,000.00 4,630,000.00 3,424,717.71
45 Wastewater Treatment Charges - - - 730,405.81 2,303,967.60 8,233,000.00 8,233,000.00 5,929,032.40
46 Other Operating Revenue 20,060.27 75,174.25 21,000.00 - 3,350.00 - 21,000.00 (57,524.25)
47 Non Operating Revenue 121,057.89 137,673.76 200,000.00 234.85 9,323.12 88,000.00 288,000.00 141,003.12
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - - -
Revenue Total: 2,699,277.35 8,322,787.05 24,733,000.00 1,129,809.79 3,532,759.98 13,115,000.00 37,848,000.00 25,992,452.97
- - - - -
Expense by Category
51 Labor 351,849.96 970,638.23 4,865,400.00 92,607.53 259,077.35 1,457,600.00 6,323,000.00 5,093,284.42
56 Benefits 147,380.27 1,023,857.34 2,183,300.00 37,442.38 270,826.61 647,700.00 2,831,000.00 1,536,316.05
63 Contract Services 387,977.31 844,312.78 3,856,000.00 777,119.56 2,500,833.10 9,357,000.00 13,213,000.00 9,867,854.12
65 Professional Development 5,525.88 37,896.16 281,200.00 2,146.36 17,163.16 114,800.00 396,000.00 340,940.68
53 Overtime 21,160.56 76,349.88 289,200.00 1,568.76 4,753.54 59,800.00 349,000.00 267,896.58
62 Materials and Supplies 131,364.79 771,151.15 1,177,800.00 25,129.61 39,039.25 175,200.00 1,353,000.00 542,809.60
64 Utilities 200,884.64 448,281.68 2,396,100.00 6,404.89 20,038.00 200,900.00 2,597,000.00 2,128,680.32
52 Temporary Labor 958.16 958.16 - 410.64 410.64 - - (1,368.80)
67 Other 7,411.40 190,343.54 358,000.00 3,142.97 81,502.26 153,000.00 511,000.00 239,154.20
54 Standby 2,192.00 6,455.34 33,000.00 488.00 1,331.20 2,000.00 35,000.00 27,213.46
61 Water Supply - 99,616.00 1,067,000.00 - - - 1,067,000.00 967,384.00
71 -Debt Service 47,213.13 30,164.66 4,046,000.00 - - 312,000.00 4,358,000.00 4,327,835.34
81 -Capital Improvement 59,089.27 138,913.10 3,175,000.00 2,714,894.65 2,863,976.96 430,000.00 3,605,000.00 602,109.94
82 -Capital Outlay - - 931,000.00 - - 175,000.00 1,106,000.00 1,106,000.00
83 -Accounting Income Add back - (138,913.10) - (2,714,894.65) (2,863,976.96) - - 3,002,890.06
Expense Total: 1,363,007.37 4,500,024.92 24,659,000.00 946,460.70 3,194,975.11 13,085,000.00 37,744,000.00 30,048,999.97
Total Surplus (Deficit): 1,336,269.98$ 3,822,762.13$ -$ 183,349.09$ 337,784.87$ -$ -$ -$
Unaudited
Revenue and Expense Budget-to-Actual by Category
Month Ended September 30, 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 1,767,312.69$ 5,718,888.03$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 9,381,111.97$
42 Meter Charges 750,236.68 2,248,567.19 8,960,000.00 - - - 8,960,000.00 6,711,432.81
43 Penalties 40,609.82 142,483.82 452,000.00 3,682.33 10,836.97 164,000.00 616,000.00 462,679.21
44 Wastewater System Charges - - - 395,486.80 1,205,282.29 4,630,000.00 4,630,000.00 3,424,717.71
45 Wastewater Treatment Charges - - - 730,405.81 2,303,967.60 8,233,000.00 8,233,000.00 5,929,032.40
46 Other Operating Revenue 20,060.27 75,174.25 21,000.00 - 3,350.00 - 21,000.00 (57,524.25)
47 Non Operating Revenue 121,057.89 137,673.76 200,000.00 234.85 9,323.12 88,000.00 288,000.00 141,003.12
Revenue Total: 2,699,277.35 8,322,787.05 24,733,000.00 1,129,809.79 3,532,759.98 13,115,000.00 37,848,000.00 25,992,452.97
Progra 1000 - Board of Directors 7,955.63 31,792.58 235,900.00 3,432.29 13,544.55 101,100.00 337,000.00 291,662.87
Progra 2000 - General Administration 50,586.35 206,371.71 880,600.00 20,100.89 83,974.03 377,400.00 1,258,000.00 967,654.26
Progra 2100 - Human Resources 26,243.87 265,686.90 693,000.00 11,228.32 113,700.38 297,000.00 990,000.00 610,612.72
Progra 2200 - Public Affairs 29,896.17 110,971.25 571,000.00 28,159.12 96,022.36 571,000.00 1,142,000.00 935,006.39
Progra 2300 - Conservation 48,911.45 589,604.40 593,000.00 - - - 593,000.00 3,395.60
Progra 3000 - Finance 59,106.53 281,396.69 792,000.00 24,824.05 110,397.91 339,000.00 1,131,000.00 739,205.40
Progra 3200 - Information Technology 54,114.40 139,856.00 706,300.00 23,191.84 59,938.12 302,700.00 1,009,000.00 809,205.88
Progra 3300 - Customer Service 56,119.86 294,730.09 1,357,900.00 24,017.88 107,712.68 428,100.00 1,786,000.00 1,383,557.23
Progra 3400 - Meter Service 18,299.73 69,107.35 283,000.00 - - - 283,000.00 213,892.65
Progra 4000 - Engineering 57,967.90 204,231.75 1,064,700.00 23,633.24 123,287.53 456,300.00 1,521,000.00 1,193,480.72
Progra 5000 - Water Production 465,817.43 1,002,184.58 4,378,000.00 - - - 4,378,000.00 3,375,815.42
Progra 5100 - Water Treatment 43,526.75 194,621.55 848,000.00 - - - 848,000.00 653,378.45
Progra 5200 - Water Quality 33,068.04 127,725.96 434,000.00 - - - 434,000.00 306,274.04
Progra 6000 - Field Maintenance Administration 19,293.10 122,208.45 310,500.00 1,872.68 7,861.36 34,500.00 345,000.00 214,930.19
Progra 6100 - Water Maintenance 191,386.83 542,816.96 2,204,000.00 - - - 2,204,000.00 1,661,183.04
Progra 6200 - Wastewater Maintenance - - - 768,010.26 2,417,048.59 8,996,000.00 8,996,000.00 6,578,951.41
Progra 7000 - Facilities Maintenance 54,335.96 160,869.32 742,000.00 12,251.91 40,466.67 219,000.00 961,000.00 759,664.01
Progra 7100 - Fleet Maintenance 39,992.48 125,684.72 413,100.00 5,738.22 21,020.93 45,900.00 459,000.00 312,294.35
Progra 8000 - Capital 106,302.40 30,164.66 8,152,000.00 - - 917,000.00 9,069,000.00 6,035,945.28
Total Surplus (Deficit):1,336,352.47$ 3,822,762.13$ -$ 183,349.09$ 337,784.87$ -$ -$ -$
Revenue and Expense Budget-to-Actual by Program
Month Ended September 30, 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 1,767,312.69$ 5,718,888.03$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 9,381,111.97$
42 Meter Charges 750,236.68 2,248,567.19 8,960,000.00 - - - 8,960,000.00 6,711,432.81
43 Penalties 40,609.82 142,483.82 452,000.00 3,682.33 10,836.97 164,000.00 616,000.00 462,679.21
44 Wastewater System Charges - - - 395,486.80 1,205,282.29 4,630,000.00 4,630,000.00 3,424,717.71
45 Wastewater Treatment Charges - - - 730,405.81 2,303,967.60 8,233,000.00 8,233,000.00 5,929,032.40
46 Other Operating Revenue 20,060.27 75,174.25 21,000.00 - 3,350.00 - 21,000.00 (57,524.25)
47 Non Operating Revenue 121,057.89 137,673.76 200,000.00 234.85 9,323.12 88,000.00 288,000.00 141,003.12
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - -
Revenue Total: 2,699,277.35 8,322,787.05 24,733,000.00 1,129,809.79 3,532,759.98 13,115,000.00 37,848,000.00 25,992,452.97
Program: 1000 - Board of Directors - - -
51 Labor 3,797.50$ 11,637.50$ 73,500.00$ 1,627.50$ 4,987.50$ 31,500.00$ 105,000.00$ 88,375.00$
56 Benefits 3,922.23 18,479.92 45,500.00 1,680.94 7,919.95 19,500.00 65,000.00 38,600.13
62 Materials and Supplies 82.49 82.49 700.00 35.36 35.36 300.00 1,000.00 882.15
63 Contract Services - - 77,700.00 - - 33,300.00 111,000.00 111,000.00
65 Professional Development 235.90 1,592.67 38,500.00 88.49 601.74 16,500.00 55,000.00 52,805.59
Program: 1000 - Board of Directors Total: 8,038.12 31,792.58 235,900.00 3,432.29 13,544.55 101,100.00 337,000.00 291,662.87
Program: 2000 - General Administration - - -
51 Labor 23,513.40 64,230.43 354,900.00 10,077.16 27,527.26 152,100.00 507,000.00 415,242.31
53 Overtime 119.64 429.48 2,100.00 51.28 184.07 900.00 3,000.00 2,386.45
56 Benefits 10,962.45 76,268.38 189,000.00 3,119.20 28,215.51 81,000.00 270,000.00 165,516.11
62 Materials and Supplies 238.51 512.58 5,600.00 102.23 219.68 2,400.00 8,000.00 7,267.74
63 Contract Services 13,590.50 37,585.79 252,000.00 5,824.50 16,108.19 108,000.00 360,000.00 306,306.02
64 Utilities 182.01 329.68 2,100.00 78.01 141.30 900.00 3,000.00 2,529.02
65 Professional Development 1,979.84 27,015.37 74,900.00 848.51 11,578.02 32,100.00 107,000.00 68,406.61
Program: 2000 - General Administration Total: 50,586.35 206,371.71 880,600.00 20,100.89 83,974.03 377,400.00 1,258,000.00 967,654.26
Program: 2100 - Human Resources - - - -
51 Labor 11,126.07 30,870.16 156,800.00 4,768.33 13,230.09 67,200.00 224,000.00 179,899.75
52 Temporary Labor - - - - - - - -
53 Overtime 150.91 311.25 2,100.00 64.67 133.39 900.00 3,000.00 2,555.36
56 Benefits 4,284.09 36,311.54 72,800.00 1,816.96 15,396.58 31,200.00 104,000.00 52,291.88
62 Materials and Supplies 114.62 2,220.18 11,900.00 49.12 951.51 5,100.00 17,000.00 13,828.31
63 Contract Services 2,005.42 3,930.11 63,700.00 859.47 1,684.34 27,300.00 91,000.00 85,385.55
64 Utilities 26.61 94.17 700.00 11.40 40.35 300.00 1,000.00 865.48
65 Professional Development 1,202.59 1,777.66 28,000.00 515.40 761.86 12,000.00 40,000.00 37,460.48
67 Other 7,333.56 190,171.83 357,000.00 3,142.97 81,502.26 153,000.00 510,000.00 238,325.91
Program: 2100 - Human Resources Total: 26,243.87 265,686.90 693,000.00 11,228.32 113,700.38 297,000.00 990,000.00 610,612.72
Month Ended September 30, 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 September 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 2200 - Public Affairs - - - -
51 Labor 18,187.70 49,649.63 196,500.00 11,728.11 31,890.35 196,500.00 393,000.00 311,460.02
52 Temporary Labor - - - - - - - -
53 Overtime 172.63 854.95 3,500.00 73.97 690.49 3,500.00 7,000.00 5,454.56
56 Benefits 5,435.57 36,145.55 66,000.00 3,922.38 31,962.53 66,000.00 132,000.00 63,891.92
62 Materials and Supplies 1,292.31 3,750.12 94,500.00 7,399.78 12,642.34 94,500.00 189,000.00 172,607.54
63 Contract Services 4,400.65 14,443.71 176,000.00 4,627.58 12,709.38 176,000.00 352,000.00 324,846.91
64 Utilities 85.72 3,176.54 14,000.00 85.71 3,176.51 14,000.00 28,000.00 21,646.95
65 Professional Development 321.59 2,950.75 20,500.00 321.59 2,950.76 20,500.00 41,000.00 35,098.49
Program: 2200 - Public Affairs Total: 29,896.17 110,971.25 571,000.00 28,159.12 96,022.36 571,000.00 1,142,000.00 935,006.39
Program: 2300 - Conservation - - - -
51 Labor 9,283.04 25,158.39 98,000.00 - - - 98,000.00 72,841.61
52 Temporary Labor - - - - - - - -
53 Overtime 336.60 706.86 3,000.00 - - - 3,000.00 2,293.14
56 Benefits 2,797.53 9,542.13 27,000.00 - - - 27,000.00 17,457.87
62 Materials and Supplies 33,259.87 542,144.87 228,000.00 - - - 228,000.00 (314,144.87)
63 Contract Services 3,174.07 11,931.47 210,000.00 - - - 210,000.00 198,068.53
64 Utilities 60.34 120.68 22,000.00 - - - 22,000.00 21,879.32
65 Professional Development - - 5,000.00 - - - 5,000.00 5,000.00
Program: 2300 - Conservation Total: 48,911.45 589,604.40 593,000.00 - - - 593,000.00 3,395.60
Program: 3000 - Finance - - - -
51 Labor 32,959.97 91,139.46 455,000.00 14,125.71 38,988.27 195,000.00 650,000.00 519,872.27
52 Temporary Labor - - - - - - - -
53 Overtime 909.43 2,562.43 3,500.00 389.75 1,098.16 1,500.00 5,000.00 1,339.41
56 Benefits 12,656.94 120,237.00 181,300.00 4,907.71 40,455.31 77,700.00 259,000.00 98,307.69
62 Materials and Supplies 168.54 677.87 7,700.00 72.23 432.51 3,300.00 11,000.00 9,889.62
63 Contract Services 11,970.11 64,298.04 120,400.00 5,139.42 28,359.99 51,600.00 172,000.00 79,341.97
64 Utilities 125.65 347.41 2,800.00 53.85 148.89 1,200.00 4,000.00 3,503.70
65 Professional Development 315.89 2,134.48 20,300.00 135.38 914.78 8,700.00 29,000.00 25,950.74
67 Other - - 1,000.00 - - - 1,000.00 1,000.00
Program: 3000 - Finance Total: 59,106.53 281,396.69 792,000.00 24,824.05 110,397.91 339,000.00 1,131,000.00 739,205.40
Program: 3200 - Information Technology - - - -
51 Labor 15,079.83 43,564.73 233,800.00 6,462.81 18,670.63 100,200.00 334,000.00 271,764.64
52 Temporary Labor - - - - - - - -
53 Overtime - - - - - - - -
56 Benefits 5,498.28 26,742.17 76,300.00 2,356.35 11,460.75 32,700.00 109,000.00 70,797.08
62 Materials and Supplies 2,790.18 4,247.15 24,500.00 1,195.79 1,820.20 10,500.00 35,000.00 28,932.65
63 Contract Services 30,377.65 64,663.50 350,700.00 13,018.98 27,712.92 150,300.00 501,000.00 408,623.58
64 Utilities 277.46 547.45 3,500.00 118.91 234.62 1,500.00 5,000.00 4,217.93
65 Professional Development 91.00 91.00 17,500.00 39.00 39.00 7,500.00 25,000.00 24,870.00
Program: 3200 - Information Technology Total: 54,114.40 139,856.00 706,300.00 23,191.84 59,938.12 302,700.00 1,009,000.00 809,205.88
Page 5 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended September 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 3300 - Customer Service - - - -
51 Labor 22,716.01 64,737.30 333,200.00 9,735.48 27,744.52 142,800.00 476,000.00 383,518.18
52 Temporary Labor 958.16 958.16 - 410.64 410.64 - - (1,368.80)
53 Overtime 229.08 557.14 3,500.00 98.17 238.75 1,500.00 5,000.00 4,204.11
56 Benefits 12,542.22 79,774.22 179,900.00 5,375.08 34,188.34 77,100.00 257,000.00 143,037.44
62 Materials and Supplies 160.95 313.91 5,600.00 68.98 134.53 2,400.00 8,000.00 7,551.56
63 Contract Services 18,995.21 140,197.51 713,200.00 8,140.80 41,558.71 151,800.00 865,000.00 683,243.78
64 Utilities 310.23 7,889.98 110,700.00 132.95 3,381.41 48,300.00 159,000.00 147,728.61
65 Professional Development 130.16 130.16 11,800.00 55.78 55.78 4,200.00 16,000.00 15,814.06
67 Other 77.84 171.71 - - - - - (171.71)
Program: 3300 - Customer Service Total: 56,119.86 294,730.09 1,357,900.00 24,017.88 107,712.68 428,100.00 1,786,000.00 1,383,557.23
Program: 3400 - Meter Service - - - -
51 Labor 12,751.90 36,754.25 178,000.00 - - - 178,000.00 141,245.75
53 Overtime - 399.47 10,000.00 - - - 10,000.00 9,600.53
56 Benefits 5,248.45 30,997.89 80,000.00 - - - 80,000.00 49,002.11
62 Materials and Supplies 12.91 291.87 5,000.00 - - - 5,000.00 4,708.13
63 Contract Services 215.99 515.99 8,000.00 - - - 8,000.00 7,484.01
64 Utilities 70.48 147.88 2,000.00 - - - 2,000.00 1,852.12
65 Professional Development - - - - - - - -
Program: 3400 - Meter Service Total: 18,299.73 69,107.35 283,000.00 - - - 283,000.00 213,892.65
Program: 4000 - Engineering - - - -
51 Labor 34,518.43 94,366.95 494,900.00 14,793.59 40,443.00 212,100.00 707,000.00 572,190.05
52 Temporary Labor - - - - - - - -
53 Overtime - 80.21 1,400.00 - 34.37 600.00 2,000.00 1,885.42
56 Benefits 11,446.51 87,445.91 184,100.00 4,905.46 37,476.31 78,900.00 263,000.00 138,077.78
62 Materials and Supplies 62.15 181.75 17,500.00 26.64 77.89 7,500.00 25,000.00 24,740.36
63 Contract Services 8,750.75 10,301.25 203,700.00 3,750.32 44,594.82 87,300.00 291,000.00 236,103.93
64 Utilities 2,931.80 11,469.20 137,200.00 46.55 495.50 58,800.00 196,000.00 184,035.30
65 Professional Development 258.26 386.48 25,900.00 110.68 165.64 11,100.00 37,000.00 36,447.88
Program: 4000 - Engineering Surplus Total: 57,967.90 204,231.75 1,064,700.00 23,633.24 123,287.53 456,300.00 1,521,000.00 1,193,480.72
Program: 5000 - Water Production - - - -
51 Labor 50,181.82 138,109.69 649,000.00 - - - 649,000.00 510,890.31
53 Overtime 2,255.17 6,865.70 61,000.00 - - - 61,000.00 54,134.30
54 Standby 1,180.00 3,238.00 15,000.00 - - - 15,000.00 11,762.00
56 Benefits 18,070.58 154,352.43 292,000.00 - - - 292,000.00 137,647.57
61 Water Supply - 99,616.00 1,067,000.00 - - - 1,067,000.00 967,384.00
62 Materials and Supplies 33,111.21 55,936.93 284,000.00 - - - 284,000.00 228,063.07
63 Contract Services 197,980.15 217,224.59 381,000.00 - - - 381,000.00 163,775.41
64 Utilities 162,329.75 325,673.93 1,614,000.00 - - - 1,614,000.00 1,288,326.07
65 Professional Development 708.75 1,167.31 15,000.00 - - - 15,000.00 13,832.69
Program: 5000 - Water Production Total: 465,817.43 1,002,184.58 4,378,000.00 - - - 4,378,000.00 3,375,815.42
Page 6 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended September 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 5100 - Water Treatment - - - -
51 Labor 17,316.92 47,990.14 214,000.00 - - - 214,000.00 166,009.86
53 Overtime 2,034.90 7,815.74 25,000.00 - - - 25,000.00 17,184.26
56 Benefits 5,234.82 45,161.09 95,000.00 - - - 95,000.00 49,838.91
62 Materials and Supplies 7,326.05 15,157.89 165,000.00 - - - 165,000.00 149,842.11
63 Contract Services 409.24 27,691.72 149,000.00 - - - 149,000.00 121,308.28
64 Utilities 11,204.82 50,804.97 200,000.00 - - - 200,000.00 149,195.03
Program: 5100 - Water Treatment Total: 43,526.75 194,621.55 848,000.00 - - - 848,000.00 653,378.45
Program: 5200 - Water Quality - - - -
51 Labor 13,189.96 36,104.10 168,000.00 - - - 168,000.00 131,895.90
53 Overtime 155.84 986.96 15,000.00 - - - 15,000.00 14,013.04
56 Benefits 5,514.67 59,812.13 66,000.00 - - - 66,000.00 6,187.87
62 Materials and Supplies 5,136.49 7,554.33 18,000.00 - - - 18,000.00 10,445.67
63 Contract Services 8,845.38 22,618.39 159,000.00 - - - 159,000.00 136,381.61
64 Utilities 140.70 565.05 2,000.00 - - - 2,000.00 1,434.95
65 Professional Development 85.00 85.00 6,000.00 - - - 6,000.00 5,915.00
Program: 5200 - Water Quality Total: 33,068.04 127,725.96 434,000.00 - - - 434,000.00 306,274.04
Program: 6000 - Field Maintenance Administration - - - -
51 Labor 12,568.16 34,548.82 159,300.00 834.70 2,319.91 17,700.00 177,000.00 140,131.27
52 Temporary Labor - - - - - - - -
53 Overtime - 331.80 18,000.00 - - 2,000.00 20,000.00 19,668.20
54 Standby 1,012.00 3,217.34 18,000.00 488.00 1,331.20 2,000.00 20,000.00 15,451.46
56 Benefits 4,496.58 81,153.32 81,000.00 405.18 3,848.91 9,000.00 90,000.00 4,997.77
62 Materials and Supplies - (0.01) 2,700.00 - - 300.00 3,000.00 3,000.01
63 Contract Services - - 900.00 - - 100.00 1,000.00 1,000.00
64 Utilities 1,019.46 2,391.90 18,900.00 113.27 265.76 2,100.00 21,000.00 18,342.34
65 Professional Development 196.90 565.28 11,700.00 31.53 95.58 1,300.00 13,000.00 12,339.14
Program: 6000 - Field Maintenance Administration Total: 19,293.10 122,208.45 310,500.00 1,872.68 7,861.36 34,500.00 345,000.00 214,930.19
Program: 6100 - Water Maintenance - - - -
51 Labor 64,127.11 166,438.83 925,000.00 - - - 925,000.00 758,561.17
53 Overtime 14,584.32 52,526.47 130,000.00 - - - 130,000.00 77,473.53
56 Benefits 34,344.43 119,882.37 454,000.00 - - - 454,000.00 334,117.63
62 Materials and Supplies 37,841.53 109,275.94 241,000.00 - - - 241,000.00 131,724.06
63 Contract Services 40,354.44 94,558.35 454,000.00 - - - 454,000.00 359,441.65
64 Utilities 135.00 135.00 - - - - - (135.00)
Program: 6100 - Water Maintenance Total: 191,386.83 542,816.96 2,204,000.00 - - - 2,204,000.00 1,661,183.04
Program: 6200 - Wastewater Maintenance - - - -
51 Labor - - - 15,657.24 44,847.35 290,000.00 290,000.00 245,152.65
53 Overtime - - - 816.14 1,566.95 45,000.00 45,000.00 43,433.05
56 Benefits - - - 7,559.55 49,200.91 146,000.00 146,000.00 96,799.09
62 Materials and Supplies - - - 13,366.51 16,877.41 36,000.00 36,000.00 19,122.59
Wastewater Treatment - - - 730,405.81 2,303,967.60 7,610,000.00 7,610,000.00 5,306,032.40
63 Contract Services - - - 205.01 588.37 869,000.00 869,000.00 868,411.63
Program: 6200 - Wastewater Maintenance Total:- - - 768,010.26 2,417,048.59 8,996,000.00 8,996,000.00 6,578,951.41
Page 7 of 8
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended September 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 7000 - Facilities Maintenance - - - -
51 Labor 5,124.02 16,064.30 102,600.00 2,196.00 6,286.98 44,400.00 147,000.00 124,648.72
53 Overtime 312.24 2,181.96 10,500.00 133.82 935.12 4,500.00 15,000.00 11,882.92
56 Benefits 2,515.19 19,564.59 55,300.00 1,077.96 8,304.60 23,700.00 79,000.00 51,130.81
62 Materials and Supplies 2,758.67 14,468.44 36,400.00 834.86 2,893.55 9,600.00 46,000.00 28,638.01
63 Contract Services 32,288.45 84,873.12 383,700.00 3,428.05 12,211.75 75,300.00 459,000.00 361,915.13
64 Utilities 11,337.39 23,716.91 152,800.00 4,581.22 9,834.67 61,200.00 214,000.00 180,448.42
65 Professional Development - - 700.00 - - 300.00 1,000.00 1,000.00
Program: 7000 - Facilities Maintenance Total: 54,335.96 160,869.32 742,000.00 12,251.91 40,466.67 219,000.00 961,000.00 759,664.01
- -
Program: 7100 - Fleet Maintenance - - - -
51 Labor 5,408.12 19,273.55 72,900.00 600.90 2,141.49 8,100.00 81,000.00 59,584.96
53 Overtime 50.71 50.71 2,700.00 5.63 5.63 300.00 3,000.00 2,943.66
56 Benefits 2,258.82 21,675.45 36,000.00 250.94 2,263.52 4,000.00 40,000.00 16,061.03
62 Materials and Supplies 7,008.31 14,334.84 29,700.00 1,978.11 2,954.27 3,300.00 33,000.00 15,710.89
63 Contract Services 14,619.30 49,479.24 153,000.00 1,719.62 11,337.03 17,000.00 170,000.00 109,183.73
64 Utilities 10,647.22 20,870.93 113,400.00 1,183.02 2,318.99 12,600.00 126,000.00 102,810.08
65 Professional Development - - 5,400.00 - - 600.00 6,000.00 6,000.00
Program: 7100 - Fleet Maintenance Total: 39,992.48 125,684.72 413,100.00 5,738.22 21,020.93 45,900.00 459,000.00 312,294.35
- -
Program: 8000 - Capital - - -
71 -Debt Service 47,213.13 30,164.66 4,046,000.00 - - 312,000.00 4,358,000.00 4,327,835.34
81 -Capital Improvement 59,089.27 138,913.10 3,175,000.00 2,714,894.65 2,863,976.96 430,000.00 3,605,000.00 602,109.94
82 -Capital Outlay - - 931,000.00 - - 175,000.00 1,106,000.00 1,106,000.00
83 -Accounting Income Add back (59,089.27) (138,913.10) - (2,714,894.65) (2,863,976.96) - - 3,002,890.06
Program: 8000 - Capital Total: 47,213.13 30,164.66 8,152,000.00 - - 917,000.00 9,069,000.00 9,038,835.34
Total Surplus (Deficit): 1,395,359.25$ 3,822,762.13$ -$ 183,349.09$ 337,784.87$ -$ -$ -$
Page 8 of 8
B O AR D AG E N DA S TAF F R E P O RT
Agend a Item #2.d .
Meeting Date: O cto ber 24, 2018
C onsent Item
To: G overning Bo ard Members
F rom: G eneral Manager/C E O
S ubject: Ap pro ve Inves tment R epo rt fo r Q uarter Ended S ep tember 30, 2018
R E C O MME N DAT IO N:
S taff rec ommends that the Bo ard of Direc tors ac c ept and file the attac hed Investment R ep ort fo r the quarter ended ,
S ep tember 30, 2018.
B AC KG R OUN D / AN ALYS IS :
C alifornia Government C ode §53646(b) requires the T reasurer or C F O of a local agency to submit a quarterly report on
the agency’s investments to the legislative body of the agency within 30 days of the end of each quarter.
T he attached Investment Report shows all of the D istrict’s cash and investments, restricted and unrestricted, as of
S eptember 30, 2018. Attachment A presents the investment securities purchased and retired during the quarter J uly to
S eptember 2018. Increases and decreases in highly liquid funds, such as L AI F, are explained in the narrative below.
Unrestricted Investments
L AI F
T he balanc e held in the Loc al Agenc y Inves tment F und at the beginning of the quarter was $16,905,667. Interes t
earned d uring the previo us quarter o f $80,220 was po sted to the acc ount in July; there were no transfers to or fro m the
LAIF acco unt d uring the quarter. As a result, the end ing balanc e in the acco unt at the end of the q uarter of
$16,985,887.
LAIF earnings for the q uarter ended S eptember 30, 2018 were $92,290, calc ulated at an app ortionment rate of 2.16%;
up from 1.90% which had b een in effect for the previo us quarter. T he earnings were po sted to the Dis trict’s ac c ount
o n O c tob er 15, 2018.
C itizen’s Business Bank (C B B) Wealth Management
T he total (bo ok) value of the as s ets held with C BB increas ed $17,748 to $5,681,103 during the q uarter ended
S ep tember 30, 2018. T he b alanc e in this acco unt is held bo th in a mo ney market acco unt ($201,199) and in a
$5,479,904 p ortfo lio of Treas ury and federal agency s ec urities s hown on Attachment A.
Net interes t payments rec eived on s ec urities in the Dis tric t’s p ortfo lio were $20,041 and funds held in money market
ac co unts earned $985. Earnings were reduced by a $1,183 amo rtization c harge agains t d is co unts taken o n the
ac quis itio n of certain bo nds.
Investment manager fees paid during the quarter were $2,095.
T here were no Dis tric t trans fers to or from this investment acco unt during the q uarter.
T he follo wing s c hedule s ummarizes the activity fo r Unres tricted Inves tments d uring the Q uarter ended S eptember 30,
2018:
Restricted Investments
Trust acc ounts with Unio n Bank are used to s afeguard funds whic h are restric ted b y bond c ovenants . T he acco unts
remaining open as o f S eptemb er 30, 2018, are used to receive Dis trict dep os its , fro m whic h the Trus tee (Union Bank)
p ays Dis trict bond holders .
S emiannual bond payment dates are April 1st and O ctober 1st.
S ummary S ched ule of Union Bank Trustee Acco unts
T he fo llowing s c hedule summarizes ac tivity in the Union Bank ac c ounts for the Q uarter end ed S eptember 30, 2018:
AGE NC Y GOALS AN D O B J E C T IVE S:
G o al and O b jec tives I I - Maintain a C ommitment to S ustainab ility, Trans parency, and Acc ountability
a) P rac tice Trans parent and Acc ountable F is c al Management
R E VIE W B Y O T HE R S:
T his agenda item has been reviewed b y the F inanc e Dep artment.
F IS C AL IMPAC T
T here is no fis c al imp ac t as so ciated with this agend a item.
R ec ommend ed by:
John Mura
G eneral Manager/C EO
R es pectfully s ubmitted:
Brian Tomp kins
C hief F inancial O fficer
ATTAC H M E NTS:
Descriptio n Type
Investment Report Backup Material
Attachment A - C BB Investment Activity Report Backup Material
EAST VALLEY WATER DISTRICT
INVESTMENT REPORT
QUARTER ENDED
September 30, 2018
Funds Purchase Maturity Interest Face Book Market Source of
Managed By Date Date Rate Value Value Value Valuation
Funds Held by EVWD
Cashiers change fund District N/A N/A N/A 750.00 750.00 750.00 N/A
Petty Cash / Kiosk Cash District N/A N/A N/A 4,500.00 4,500.00 4,500.00 N/A
Checking account Citizens Business Bank District N/A N/A N/A 589,581.97 589,581.97 589,581.97 N/A
Flexible Spending Account Citizens Business Bank District N/A N/A N/A 20,000.00 20,000.00 20,000.00 N/A
Funds Held by EVWD Under Management of an Outside Party
Local Agency Investment Fund - Undesignated State of California N/A N/A 2.160% 16,718,888.30 16,718,888.30 16,718,888.30 LAIF
Local Agency Investment Fund - Designated for Debt Service State of California N/A N/A 2.160% 266,999.17 266,999.17 266,999.17 LAIF
Citizens Business Bank
US Treasury / Agency Bonds CBB Wealth Mgt 5,483,000.00 5,479,903.70 5,339,872.23 Interactive Data
CBB Money Market Fund CBB Money Market Fund CBB Wealth Mgt N/A N/A 1.560% 201,199.29 201,199.29 201,199.29 N/A
Union Bank (2010 Refunding Revenue Bond Trustee)
Revenue Fund BlackrockT-Fund Inst Shares Union Bank N/A N/A N/A 2,056,830.53 2,056,830.53 2,056,830.53 Union Bank
Interest Account BlackrockT-Fund Inst Shares Union Bank N/A N/A 1.410% 100.72 100.72 100.72 Union Bank
Union Bank (2013 Revenue Bond Trustee)
Revenue Fund BlackrockT-Fund Inst Shares Union Bank N/A N/A N/A 292,510.20 292,510.20 292,510.20 Union Bank
Interest Account BlackrockT-Fund Inst Shares Union Bank N/A N/A 1.410% 52.30 52.30 52.30 Union Bank
Total Cash and Investments 25,634,412.48 25,631,316.18 25,491,284.71
SUMMARY Book Value Market Value %
Cash 594,831.97 594,831.97 2.34%
LAIF 16,985,887.47 16,985,887.47 66.69%
Treasury/Agency Securities 5,479,903.70 5,339,872.23 20.96%
Money Market Treasury Funds 2,550,693.04 2,550,693.04 10.01%
Total Cash and Investments 25,611,316.18 25,471,284.71 100.00%
Less: Funds designated for Capital Improvements (3,000,000.00) (3,000,000.00) -11.78%
Less: Funds designated for Bond debt service (2,616,492.92) (2,616,492.92) -10.27%
Less: Restricted Capacity Fees (3,236,259.94) (3,236,259.94) -12.71%
Less: Customer / Construction Deposits (1,723,306.23) (1,723,306.23) -6.77%
Less: Funds designated for rate stabilization (268,447.00) (268,447.00) -1.05%
Less: Funds designated for emergency reserve (2,186,450.00) (2,186,450.00) -8.58%
Total Unrestricted / Undesignated Cash and Investments 12,580,360.09 12,440,328.62 48.84%
Date
See Attached
I certify that this report accurately reflects all pooled investments and is in compliance with California Government Code Sec. 53646 as amended 1/1/96. This report is also in conformity with the investment policy of East Valley
Water District. As Treasurer of East Valley Water District, I hereby certify that sufficient investment liquidity and anticipated revenue are available to meet the next six month's estimated expenditures.
Signature
EAST VALLEY WATER DISTRICT
Investment Activity
Quarter Ended September 30, 2018
Market
Purchase Units / Maturity Amort Cost Adjusted Cost Matured / Adjusted Cost Value
Date Issuer CUSIP Yield Face Value Date 4/1/2018 Adjustment 4/1/2018 Purchases Called 6/30/2018 6/30/2018 Water Sewer
01/27/16 Federal Home Loan Bank 3130A6XY8 2.000% 100,000 01/27/21 100,000.00 100,000.00 100,000.00 97,786.00 97,786.00
10/12/16 Federal Home Loan Bank 3130A9GS4 1.700% 100,000 10/12/17 100,000.00 100,000.00 100,000.00 96,534.00 96,534.00
10/29/15 Federal Home Loan 3130A6NA1 1.400% 100,000 10/29/19 100,000.00 100,000.00 100,000.00 98,537.00 98,537.00
12/09/16 Federal Home Loan 313371U79 3.125% 200,000 12/11/20 206,874.91 206,874.91 206,874.91 201,046.00 201,046.00
08/03/16 Federal Home Loan 3130A8WW9 1.300% 100,000 05/01/20 100,000.00 100,000.00 100,000.00 97,675.00 97,675.00
05/31/18 FHLB 3130AEBM1 2.750% 100,000 05/10/21 99,892.00 99,892.00 99,892.00 99,251.00 99,251.00
05/31/17 US Treasury Note 912828XR6 1.750% 300,000 05/31/22 299,765.63 299,765.63 299,765.63 287,883.00 287,883.00
03/15/16 Fannie Mae 3136G3CK9 1.520% 300,000 06/15/20 299,745.00 299,745.00 299,745.00 293,838.00 293,838.00
07/28/16 Fannie Mae 3136G3J30 1.600% 100,000 07/28/21 100,000.00 100,000.00 100,000.00 96,338.00 96,338.00
08/04/16 Fannie Mae 3136G3XV2 1.100% 100,000 07/27/17 99,750.00 99,750.00 99,750.00 97,026.00 97,026.00
08/24/16 Fannie Mae 3135G0N66 1.400% 100,000 08/24/20 99,981.00 99,981.00 99,981.00 97,256.00 97,256.00
08/25/16 Fannie Mae 3136G3Y33 1.400% 300,000 08/25/21 300,000.00 300,000.00 300,000.00 286,791.00 286,791.00
10/27/15 Freddie Mac 3134G3F88 1.500% 100,000 08/28/19 100,354.23 100,354.23 (116.69) 100,237.54 98,966.00 98,966.00
07/26/16 Freddie Mac 3134G9J40 1.000% 200,000 04/26/19 200,000.00 200,000.00 200,000.00 198,316.00 198,316.00
08/25/16 Freddie Mac 3134G95L7 1.600% 200,000 08/25/21 200,000.00 200,000.00 200,000.00 192,378.00 192,378.00
09/20/16 Freddie Mac 3134GALQ5 1.300% 100,000 09/20/19 100,000.00 100,000.00 100,000.00 98,705.00 98,705.00
09/30/16 Freddie Mac 3134GAHK3 1.600% 200,000 09/30/21 199,800.00 199,800.00 199,800.00 192,582.00 192,582.00
07/27/17 Freddie Mac 3134GBZS4 2.150% 300,000 04/27/22 300,000.00 300,000.00 300,000.00 289,260.00 289,260.00
08/27/14 Tenn Valley Authority 880591EQ1 1.750% 272,000 10/15/18 270,363.59 (2,077.50) 268,286.09 4,155.00 272,441.09 271,948.32 271,948.32
05/21/18 Freddie Mac 3134GSFY6 3.100% 300,000 03/29/23 298,785.00 298,785.00 298,785.00 297,819.00 297,819.00
12/09/16 Tenn Valley Authority 880591EL2 3.875% 111,000 02/15/21 115,331.54 (2,276.00) 113,055.54 3,485.77 116,541.31 113,420.91 113,420.91
11/04/16 US Treasury Note 912828T67 1.250% 500,000 10/31/21 499,765.63 499,765.63 499,765.63 475,920.00 475,920.00
06/14/16 Federal Home Loan Bank 3130A8EN9 1.640% 100,000 06/14/21 100,000.00 100,000.00 100,000.00 96,766.00 96,766.00
05/27/16 Fannie Mae 3136G15S4 1.250% 200,000 12/27/19 199,250.00 199,250.00 199,250.00 196,454.00 196,454.00
08/30/16 Fannie Mae 3136G35C5 1.400% 100,000 08/25/21 100,000.00 100,000.00 100,000.00 97,134.00 97,134.00
08/25/16 Freddie Mac 3134G93Q8 1.680% 200,000 08/25/21 200,000.00 200,000.00 200,000.00 193,334.00 193,334.00
09/14/17 Freddie Mac 3134GBC83 2.070% 200,000 06/14/18 200,000.00 200,000.00 200,000.00 193,568.00 193,568.00
01/02/18 US Treasury Note 912828N89 1.375% 500,000 01/31/21 489,785.04 489,785.04 1,643.05 491,428.09 483,340.00 483,340.00
5,483,000 5,479,443.57 (4,353.50) 5,475,090.07 (116.69) 9,283.82 5,484,257.20 5,339,872.23 3,489,935.32 1,849,936.91
Activity (Book Value)
Attachment A
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #3.
Meeting Date: O cto b er 24, 2018
Dis c ussion Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: C ons id er Lo cal R es ources Inves tment P ro gram Agreement (LR IP )
R E C O MME N D AT IO N:
S taff recommends that the Board of Directo rs authorize the G eneral Manager to exec ute the Loc al R es o urc es
Inves tment P ro gram (LR I P ) Agreement with the S an Bernard ino Valley Municipal Water Dis tric t (Valley
District).
B AC KGR O UN D / AN ALYS IS :
O n August 14, 2018, Valley Dis trict es tablis hed the Lo c al R es o urces Investment P rogram (LR IP ) that offers a
financial inc entive to any agenc y in the Valley District s ervice area that c onstruc ts a p rojec t which p rovid es a new
s o urc e of s upplemental water to the Valley Distric t s ervic e area s uc h as rec yc led water and s tormwater c ap ture.
T his inves tment in o ur loc al res ourc es will inc reas e water sup p ly reliability in the region.
T he LR IP p rovid es partic ip ants with a financ ial incentive, to be p aid over 20 years , eq uivalent to Valley
Dis tric t’s avoided cos t (variab le c o s t) fo r no t needing to impo rt an equivalent amount o f S tate Water P rojec t
water. T he inc entive amount is calc ulated b as ed on the las t 5 years of variable c os t d ata. W hen the last 5
complete years are cons id ered, ano malies are remo ved and the remaining values are averaged, it res ults in an
inc entive amo unt of $173 p er ac re-fo o t. T he inc entive wo uld be rec alc ulated every 2 years to reflec t any c hanges
in Valley District’s variable cost b ut, for budgeting purposes of the agencies partic ipating in the p ro gram, wo uld
never go lo wer than the o riginal inc entive amount offered to the agenc y.
O n O cto b er 16, 2018, the Dis tric t b ecame the first agenc y with a q ualifying project to receive approval from
Valley District fo r the LR I P. T he agreement is attached to this staff report as Exhibit 1. U nder the agreement, the
D istrict will receive approximately $1.1 million per year when the S N R C is producing 6 million gallon per day. T he
incentive amount will increase as the production of recycled water increases. At 10 million gallons per day of
recycled water production, the incentive will be approximately $1.9 million.
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
a) Identify O pportunities to O p timize Natural R esourc es
c ) S trengthen R egio nal, S tate and National P artners hips
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Jeff No elte
Direc tor o f Engineering and O p eratio ns
G o al and O bjec tives I V - P romo te P lanning, Maintenanc e and P res ervatio n o f Dis tric t R esources
a) Develop P ro jec ts and P ro grams to Ens ure S afe and R eliable S ervices
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the executive management team.
F IS C AL IMPAC T
T his LR I P will provide approximately $1.1 millio n in revenue p er year o nc e the S NR C p ro ject is p roducing 6
million gallons per d ay of recyc led water fo r groundwater rec harge.
ATTACH M E N TS:
Description Type
Exhibit "1" L R IP Agreement Exhibit
AGREEMENT NO. LRIP 001
STERLING NATURAL RESOURCES CENTER PROJECT
LOCAL RESOURCES INVESTMENT PROGRAM AGREEMENT
BETWEEN
SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT
AND
EAST VALLEY WATER DISTRICT
Exhibit "1"
I.
THIS LOCAL RESOURCES INVESTMENT PROGRAM AGREEMENT ("Agreement") is
made and entered into as of ________ , 2018 ("Effective Date"), by and between San
Bernardino Valley Municipal Water District ("Valley District") and East Valley Water District ("EVWD"). Valley District and EVWD are sometimes referred to herein individually as "Party"
or collectively as the "Parties".
RECITALS
A.Valley District is a California municipal water district, organized and existing pursuant to
the Municipal Water District Act of 1911 (Water Code § 71000 et seq.) ("Act") to obtain
and provide supplemental water to its service area. The Act empowers Valley District to
acquire water and water rights within or without the State of California; develop, store and
transport water; provide, sell and deliver water at wholesale for municipal and domestic
uses and purposes; set rates for water; and acquire, construct, operate and maintain any and
all works, facilities, improvements and property necessary or convenient to exercise the
powers granted by the Act.
B.Valley District adopted the Upper Santa Ana River Integrated Regional Water
Management Plan ("Regional Plan"), which includes the goal to Improve Water Supply
Reliability.
C.The Regional Plan identifies stormwater capture and recycled water as possible sources of
supplemental water in the Valley District service area.
D.The increase of stormwater capture and/or recycled water could reduce the need for a like
amount of imported water.
E.Recycled water is often classified as a "drought proof' supply since it is consistently
available during both wet and dry periods.
F.Valley District participated in the development of the Regional Recycled Water Concept
Study ("Concept Study"), which identified various recycled water projects in Valley
District's service area and also provided options for Valley District to support and
encourage recycled water projects.
G.One option for Valley District to support and encourage recycled water projects is the
development and initiation of a program whereby Valley District provides a financial
incentive to help offset the substantial initial startup costs associated with these types of
water recycling projects.
H.Valley District's Board of Directors, at its August 21, 2018 meeting, established the general
terms and conditions for the Local Resources Investment Program ("LRIP") to assist local
resource development projects within Valley District's service area for the purposes of
improving regional water supply reliability.
I.EVWD is a California county water district, organized and existing pursuant to the County
Water District Law (Water Code § 30000 et seq.), formed in 1954 within Valley District
service area, and provides both water and sewer services to its customers.
J.EVWD proposes to construct and operate a wastewater treatment facility commonly known
as the Sterling Natural Resources Center, as described in Exhibit A attached hereto and
incorporated herein by this reference ("Project"). The Project is intended to treat
wastewater and thereby generate Recycled Water and to recharge such Recycled Water
into the San Bernardino Basin Area ("SBBA") for the benefit of the region and citizens
living therein.
K.The Project is projected to treat and deliver up to 11,000 acre-feet of Recycled Water per
year for recharge into the SBBA, and EVWD requires Valley District's financial
participation contemplated hereby to complete and operate the Project in accordance with
the purposes and goals stated herein.
L.Valley District has determined that it would be beneficial for the Project to be developed
as a supplement to Valley District's imported water supplies in order to improve water
supply reliability.
M.Valley District, in accordance with the terms of the LRIP, desires to help develop this new
supplemental water supply to the region by providing a financial incentive.
NOW, THEREFORE, in consideration of the promises and covenants hereinafter set forth, the
Parties do agree as follows:
OPERATIVE PROVISIONS
Section 1: Definitions
The following words and terms, unless otherwise expressly defined in their context, shall be
defined to mean:
1.1 "Allowable Yieltf' shall mean the amount of Recycled Water generated by the Project and
delivered for recharge into the SBBA by EVWD in a Fiscal Year that is eligible to receive
Valley District's financial assistance. Allowable Yield shall not exceed Ultimate Yield
and, unless otherwise approved in writing by Valley District, Allowable Yield shall
exclude: (a) Recycled Water generated by existing projects; (b) Allowable Yield from other
projects with active or terminated LRIP or Local Projects Program agreements; ( c)
groundwater, surface water, or potable water deliveries to supplement the Recycled Water
system; (d) Recycled Water delivered to environmental and recreational impoundments;
and (e) Recycled Water otherwise disposed without being recharged into the SBBA.
1.2 "LRIP Contribution" shall mean the financial contribution provided by Valley District to
the Project based upon Allowable Yield in accordance with this Agreement. The LRIP
Contribution for the Project will be calculated as described in Exhibit E attached hereto
and incorporated herein by this reference.
1.3 "Fiscal Year" shall mean Valley District's fiscal year, which begins on July 1 and ends on
June 30 of the following calendar year.
EVWD 2. Agreement No. LRIP 001
3.4 EVWD shall install, operate, and maintain metering devices for the purpose of measuring
the quantity of Recycled Water and Allowable Yield delivered to Valley District. Said
metering devices shall be calibrated and maintained per the manufacturer's
recommendations and/or best industry practice, whichever is more stringent. At Valley
District's request, Valley District may conduct independent verification of EVWD's
metering devices upon reasonable notice.
3 .5 All Recycled Water generated pursuant to and under the Project shall be in accordance with
all applicable quality requirements for recycled water as required by any and all applicable
federal, state, or local governmental agencies having jurisdiction. EVWD shall
continuously monitor water quality and conduct sampling to ensure compliance with all
applicable laws, ordinances, rules, and regulations pertaining to water quality.
3.6 EVWD shall at all times during the term of this Agreement, use its best efforts to operate
the Project facilities to maximize Allowable Yield on a sustained basis, consistent with
safety and applicable federal, state, and local laws, ordinances, rules, and regulations.
3.7 EVWD shall assist Valley District in its efforts to forecast future Project production and
cost, including the expenditure of reasonable time and resources to accomplish such task.
3. 8 EVWD shall notify and provide Valley District with copies of all relevant agreements and
payments if EVWD contracts to convey Recycled Water generated by Project facilities to
any party other than Valley District; provided, however, that at no time shall EVWD sell,
transfer, convey or gift Recycled Water to any other party either located outside of Valley
District's service area or where such other party is located within Valley District's service
area but where EVWD knows or reasonably believes the Recycled Water sold, transferred,
conveyed or gifted will ultimately be used outside of Valley District's service area.
3.9 EVWD shall notify Valley District, and shall obtain the approval of Valley District, which
approval shall not be unreasonably withheld, prior to making any changes to the Project
that would require new environmental documentation other than an addendum to the
existing environmental documentation. Valley District shall inform EVWD of Valley
District's decision to either include or exclude any changes to the Project in this
Agreement, which shall be in the sole discretion of Valley District.
Section 4: Record Keeping and Audits
4.1 EVWD shall keep and maintain accurate accounting records of all costs incurred for the
construction, operation, maintenance, repair, and replacement of the Project. Accounting
records for the Project shall utilize generally accepted accounting practices and be
consistent with the terms of this Agreement. EVWD's Project accounting records shall
clearly distinguish and separate all costs for the Project from EVWD's other water
production, treatment, and distribution costs. EVWD's records shall also be adequate to
determine Allowable Yields to accomplish all cost calculations contemplated in this
Agreement.
EVWD 4. Agreement No. LRIP 001
shall meet at a mutually agreeable time and location to coordinate the Agreement administration requirements. The LRIP Contribution will be recalculated every two (2) Fiscal Years as described in Exhibit E. 5 .2 After the commencement of Project operations, EVWD shall invoice Valley District within sixty ( 60) days after the end of each Fiscal Year for the LRIP Contribution based upon the Allowable Yield actually delivered during the previous year. Valley District shall compensate EVWD for the undisputed LRIP Contribution in one or more of the following methods, as selected by Valley District: (a) monetary payment; (b) delivery of an equivalent amount of imported water within a reasonable time frame; and/or (c) credit applied toward any imported water deliveries made by Valley District at the request of EVWD. 5.3 Valley District shall have no duty or obligation to pay any LRIP Contribution invoice received more than six ( 6) months following the end of any Fiscal Year for which an LRIP Contribution is claimed. 5.4 Total LRIP Contributions shall be limited based on the total Ultimate Yield over the Term, subject to the reduction provisions described in Exhibit D. Section 6: Term and Amendments 6.1 The term of this Agreement ("Term") shall commence on the Effective Date and shall expire twenty (20) years after the date EVWD notifies Valley District that the Project has begun producing Recycled Water, subject to provisions outlined in Exhibit D. 6.2 In addition to the termination provisions set forth in Section 6.1 and Exhibit D, Valley District may terminate this Agreement, upon thirty (30) days' written notice to EVWD, on the occurrence of either of the following: a.A material breach of this Agreement by EVWD, which breach is not cured withinthe 30-day notice period; orb.When Valley District is not required to make payments to EVWD pursuant to theterms of this Agreement for any period of five (5) consecutive years following thecommencement of Project operations.6.3 Upon expiration or other termination of this Agreement, EVWD shall within thirty (30) days of such termination issue its final invoice to Valley District for the then-current Fiscal Year in accordance with the invoicing process as set forth in Section 5 above. Section 7: Hold Harmless and Liability 7.1 EVWD shall indemnify, defend and hold harmless Valley District and its directors, officers, employees, agents, representatives, and independent contractors from and against, any and all third party claims, actions, suits, proceedings, liabilities, losses, damages, fines, penalties, expenses (including attorneys' fees, administrative and overhead costs, and engineering and consulting fees), and costs ( collectively, "Claims") arising out of or related EVWD 6. Agreement No. LRIP 001
8.4 Severability. If any provision of this Agreement shall be deemed or held to be invalid or
unenforceable for any reason, such provision shall be adjusted, if possible, rather than
voided, so as to achieve the intent of the parties to the fullest extent possible. In any event,
such provision shall be severable from, and shall not be construed to have any effect on,
the remaining provisions of this Agreement, which shall continue in full force and effect.
8.5 Notice. Any notice to be given or to be served upon either Party hereto in connection with
this Agreement must be in writing and shall be deemed to have been given and received
(a)when personally delivered, (b) two (2) days after it is sent by Federal Express or similar
overnight courier, postage prepaid and addressed to the Party for whom it is intended, at
that Party's address specified below, or (c) three (3) days after it is sent by certified or
registered United States mail, return receipt requested, postage prepaid and addressed to
the Party for whom it is intended, at that Party's address specified below. Either Party may
change the place for the giving of notice to it by thirty (30) days' prior written notice to the
other Party as provided herein.
If to Valley District:
IftoEVWD:
San Bernardino Valley Municipal Water District
Attention: General Manager
380 E. Vanderbilt Way
San Bernardino, CA 92408
with a copy to:
Varner & Brandt LLP
Attention: Brendan W. Brandt
3750 University Avenue, Suite 610
Riverside, CA 92501
East Valley Water District
Attention: General Manager
31111 Greenspot Road
Highland, CA 92346
8.6 Governing Law; Jurisdiction; Venue. This Agreement shall be governed by and interpreted
in accordance with the laws of the State of California, excluding any choice of law
provision that would apply the laws of any other jurisdiction. Any action taken to enforce
this Agreement shall be maintained exclusively in the Superior Court of San Bernardino
County, California. The Parties expressly consent to the exclusive jurisdiction of said court
and agree that said court shall be the proper venue for any such action.
8.7 Independent Contractors. The Parties are independent contractors, and nothing in this
Agreement creates an employer-employee relationship, partnership, joint venture, or other
relationship between the Parties. Neither Party has authority to assume or create
obligations of any kind on the other Party's behalf.
8.8 Non-Waiver. No delay or failure by any Party to exercise or enforce at any time any right
or provision of this Agreement shall be considered a waiver thereof or of such Party's right
EVWD 8. Agreement No. LRIP 001
IN WITNESS WHEREOF, the Parties hereby execute this Agreement effective as of the Effective Date, regardless of the actual date of signature.
Dated: /0 / I l{
APPROVED AS TO FORM:
, 2018.
Dated: ______ __, 2018.' APPROVED AS TO FORM:
EVWD
SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT
By:-"""'--'Jl����J � ............... ��u Dough6D.Headrick General Manager
VARNER & BRANDT LLP
By�� Brendan W. Brandt General Couhsel
EAST VALLEY WATER DISTRICT
By: _________ _ John Mura General Manager and Chief Executive Officer
JCLAWFIRM
By: _________ _
10.
Jean Cihigoyenetche General Counsel
Agreement No. LRIP 001
STERLING NATURAL RESOURCE CENTER
EXHIBITB
ANNUALIZED CAPITAL COMPONENT 1.The Annuali zed Capital Component shall be computed using only costs incurred byEVWD for the Project. The Annualized Capital Component shall be computed using costsfor the following:a.Design (including preliminary design) and construction management services.b.Construction of Project facilities, more particularly described in Exhibit A.c.Agency administration of the Project design, construction, and start-up.d.Permits, including required data collection.e.Land, right-of-way and easements for the Project described in Exhibit A.f.Environmental documentation and mitigation measures directly related to theimplementation or operation of the project and required to comply with applicableenvironmental permits and laws, including but not limited to the CaliforniaEnvironmental Quality Act, National Environmental Policy Act, and the Californiaand Federal Endangered Species Acts. Environmental documentation costs shallcommence with the Notice of Preparation (NOP) and conclude with the filing ofthe Notice of Determination. Environmental documentation costs incurred prior tothe NOP that are directly related to the environmental clearance of the Project mayalso be eligible, subject to review and approval by Valley District.g.All contributions as outlined in Section 4.2 of this Agreement shall be treated asnegative capital cost values for the purpose of computing the Annualized CapitalComponent.h.The on-site retrofit costs, if paid by EVWD.2.Cost of the following items shall not be used to calculate the Annualized CapitalComponent:a.Storm drains, sewer collection systems, and treatment and distribution facilitiesbeyond the Project's points of connectionb.Existing facilities, land, right-of-way, and easementsc.Feasibility studiesd.Deposit of any reserve funds required as a condition of financinge.Payments made to another department or element of EVWD, unless otherwiseapproved in writing by Valley District
f.Public outreach, education, and water marketing activities including but not limited
to preparing brochures and handout materials, training, meetings, and workshops
g.All others costs not specified in Section 1 of this Exhibit, unless otherwise approved
in writing by Valley District.
3.Annualized Capital Cost (ACCost) m dollars per year shall be computed using the
following procedure:
a.For fixed-interest rate financing:
ACCost = CRF1 x P1 + CRF2 x P2 + ... + CRFj x Pj
Where:
Pj is each portion of incurred capital cost for Project with a distinct financing
arrangement.
CRFj is the capital recovery factor for each distinct financing arrangement, as
follows:
CRFj =[ix (l+il] / [(l+il-1]
where:
i is the interest rate (%).
n is the term of financing (in years) commencing in the first Fiscal Year of
Project operation. For all capital financing, cash expenditures, and grants and
contributions received after the Project begins operation, annual payments shall
be calculated, using above process, beginning in the Fiscal Year the costs occur.
j is the number of each separate financing element.
In the first Fiscal Year and Fiscal Year n+ 1 of production of Allowable Yield,
each amortization for the calculation of ACCost shall be prorated by the number
of days needed to achieve exactly n years of amortization following the first
day of production of Allowable Yield.
b.For variable-interest rate financing, annual payments shall be computed based on
the actual payments made in the applicable Fiscal Year according to EVWD's
financing documents. Any principal payments toward the Project capital cost
before the Project operation will be treated as cash. EVWD shall provide Valley
District with the accumulated paid principal pursuant to Section 4.1.
c.For fixed-interest rate financing with a non-uniform annual payment schedule, an
economically-equivalent uniform annual payment schedule shall be calculated
based on an "Internal Rate of Return" analysis to establish the annualized capital
cost.
d.Project capital costs not covered by a financing arrangement described above and
all grants and contributions as defined in Section 4.2 shall be amortized over
25 years at an interest rate equal to the lesser of:
a)Valley District's most recent weighted cost of long-term debt on June 30 in the
year the capital expenditure occurred; or
b)The Fiscal Year average of the 25-bond Revenue Bond Index (RBI) as
published in the Bond Buyer, or such other index that may replace the RBI,
over the most recent Fiscal Year prior to the date the replacement cost was
incurred.
All grants or contributions shall be amortized as negative capital cost values
beginning in the year that money was received.
e.After the first Fiscal Year of operation, only refinancing changes which lower the
Annualized Capital Component shall be included in the Annualized Capital
Component calculation of each subsequent Fiscal Year.
f.If the Project capital cost is part of a broad financing arrangement, annual payments
shall be calculated by prorating the annual payments of the broad financing using
the ratio of the Project capital cost to the initial principal of the broad financing
arrangement.
4.The Annualized Capital Component (ACCom) in dollars per acre-foot for purposes of
determining the Project Unit Cost each Fiscal Year shall be calculated using the following
formula:
ACCom = ACCost I Recycled Water
EXHIBIT C
OPERATION AND MAINTENANCE COMPONENT
1.The Operation and Maintenance Component shall be computed using only costs incurred
by EVWD for the Project during the applicable Fiscal Year. The Operation and
Maintenance Component shall be computed using only the following incurred costs:
a.Professional consulting services for Project operation, maintenance and audit,
excluding daily Project operation.
b.EVWD-paid salaries only for plant operators and distribution system maintenance
staff directly related to the operation and production of Allowable Yield will be
eligible up to the following amount:
($5,000 -TBD) X (CPin / CPlo)
Where:
CPin is the Consumer Price Index as published by the United States Department
of Labor, Bureau of Labor Statistics, for All Urban Consumers, Riverside-San
Bernardino-Ontario (December 2017=100), for July of the applicable Fiscal
Year.
CPio is the Consumer Price Index as published by the United States Department
of Labor, Bureau of Labor Statistics, for All Urban Consumers, Riverside-San
Bernardino-Ontario (December 2017=100), for the month of the Effective Date.
c.Chemicals and supplies for Project operation and maintenance.
d.Net electrical energy (recovered energy shall be deducted from energy purchased)
for Project operations. Valley District shall not pay for electrical energy cost if
EVWD fails to install electrical metering devices.
e.Contractor services and supplies for Project facilities, operation, maintenance and
repair to maintain reliable system operation and achieve regulatory compliance.
f.Monitoring required by permits, including water quality sampling and analysis of
Recycled Water produced by the Project.
g.All contributions as outlined in Section 4.2 of this Agreement shall be treated as
negative operation and maintenance cost values for the purpose of computing the
Operation and Maintenance Component.
h.Replacement costs of Project parts.
2.Costs of the following items shall not be used to calculate the Operation and Maintenance
Component:
a.Operation and maintenance of any facilities beyond the Project's points of
connection.
b.Payments made to another department or element of EVWD, unless otherwise
approved in writing by Valley District.
c.Public outreach, education, and water marketing activities including but not limited
to preparing brochures and handout materials, training, meetings, and workshops.
d.Fines, penalties, settlements, or judgments due to Project operation.
e.All others costs not specified in Section 1 of this Exhibit, unless otherwise approved
in writing by Valley District.
3.The Annualized Operation and Maintenance Component (O&MC) in dollars per acre-foot
for purposes of determining the actual Project Unit Cost each Fiscal Year shall be
calculated using the following formula:
O&MC = (Actual Annual Cost of O&M) / (Recovered Water)
EXHIBITD
PERFORMANCE PROVISIONS
1. The following performance provisions apply:
a.Valley District may, in its sole discretion, terminate this Agreement if construction
has not commenced within two (2) years after this Agreement's execution. As
opposed to Section l(b) below, EVWD may not appeal this decision.
b.Valley District may, in its sole discretion, terminate this Agreement if Allowable
Yield is not delivered within four (4) years after Agreement execution. EVWD
may appeal this decision to Valley District's Board of Directors.
c.If the Allowable Yield during Fiscal Years four ( 4) through seven (7) years after
the Project begins producing Recycled Water does not reach 50% of the Ultimate
Yield, then effective Fiscal Year 8, Valley District will reduce the Ultimate Yield
based on the highest Allowable Yield produced in that initial four (4) year period.
For example, the Ultimate Yield of a project with the following Scenario 1
performance would be revised from 60 to 55 AFY while there would be no
adjustment for the Scenario 2 performance:
Project Ultimate Yield = 60 AFY
50% of the Ultimate Yield= 0.50 x 60 = 30 AFY
Scenario 1 Scenario 2
Fiscal Year Allowable Allowable
Yield (AFY) Yield (AFY)
4 10 10
5 15 15
6 20 35
7 25 20
Shortfall 5 n/a
Revised 55AFY No change
Ultimate Yield
Where: Scenario 1: Since the maximum Allowable Yield (in Fiscal Year 7) is 25 AFY, there is a shortfall of30 -25 = 5 AFY. Ultimate Yield is revised to 60 - 5 = 55 AFY. Scenario 2: Since the Allowable Yield in the Fiscal Year 6 is greater than 30 AFY, no adjustment is required. Ultimate Yield remains at 60 AFY. d.If the Allowable Yield during Fiscal Years eight (8) through eleven (11) does notreach the target yield of 75 percent of the Ultimate Yield (as may be revised perSection l .c ), then effective Fiscal Year 12, Valley District will reduce the UltimateYield based on the highest Allowable Yield produced in that period. For example,the Ultimate Yield of a project with the following Scenario 3 performance wouldbe reduced from 55 to 53 AFY while there would be no adjustment underScenario 4:Scenario 3: 75% of Ultimate Yield= 0.75 x 55 AFY = 42 AFY Scenario 4: 75% of Ultimate Yield= 0.75 x 60 AFY = 45 AFY Scenario 3 Scenario 4 Fiscal Year Allowable Allowable Yield (AFY) Yield (AFY) 8 30 30 9 25 35 10 35 50 11 40 40 Shortfall 2AFY n/a Revised 53 AFY No change Ultimate Yield
Where:
Scenario 3: Assuming previously revised Ultimate Yield =
55 AFY (see Scenario 1), there is a shortfall of
42 -40 = 2 AFY. Ultimate Yield is revised to
55 - 2 = 53 AFY.
Scenario 4: Assuming Ultimate Yield = 60 AFY (see
Scenario 2), since the Allowable Yield in Fiscal
Year 10 is greater than 45 AFY, no adjustment is
required. Ultimate Yield remains at 60 AFY.
e.If the Allowable Yield during Fiscal Years twelve (12) through twenty (20) does
not reach the target yield of 75 percent of the then-current Ultimate Yield (as may
be revised per this Exhibit D), then effective Fiscal Year 14 and every second Fiscal
Year thereafter, Valley District will reduce the Ultimate Yield based on the highest
Allowable Yield produced in the preceding two (2) Fiscal Year period. The
adjustment will be made using the same methodology shown in the above
examples.
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