HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 01/23/2019REG ULA R BO A RD MEET IN G
C losed Session Begins at 4:30 P M
J anuary 23, 2019 - 5:30 P M
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
RO LL C A LL O F BO A RD MEMBERS
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
REC ESS IN TO C LO SED SESSIO N
C L OSE D SE SSI O N
2.C O N FEREN C E WIT H REA L PRO PERT Y N EG O T IATO RS
(Government Code Section 54956.8)
Property: A PN: 1199-341-15-0000
District Negotiators: J ohn Mura, General Manager/C EO
Negotiating Parties: J im Cimino, J im Cimino Realty
Under Negotiation: Price and Terms of Payment
3.C O N FEREN C E WIT H REA L PRO PERT Y N EG O T IATO RS
(Government Code Section 54956.8)
Property: 25457 6th Street, Highland, C A 92346
District Negotiators: J ohn Mura, General Manager/C EO
Negotiating Parties: Champery Real Estate 2015, LLC
Under Negotiation: Price and Terms of Payment
5:30 P M RE C O N VE N E ME E T I N G
PLED G E O F A LLEG IA N C E
RO LL C A LL O F BO A RD MEMBERS
A N N O UN C EMEN T O F C LO SED SESSIO N A C T IO N S IT EMS
P U B L I C C O MME N T S
4.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.November 14, 2018 regular board meeting minutes
b.December 12, 2018 regular board meeting minutes
c.December 17, 2018 special board meeting minutes
d.Financial Statements for November 2018
e.Financial Statements for December 2018
f.November 2018 Disbursements: Accounts payable disbursements for the
period include check numbers 253223 through 253387, bank drafts, and A C H
Payments in the amount of $9,667,311.41 and $545,465.85 for payroll.
g.December 2018 D isbursements: Accounts payable disbursements for the
period include check numbers 253388 through 253514, bank drafts, and A C H
Payments in the amount of $1,309,968.06 and $365,452.96 for payroll.
h.Approve Investment Report for Quarter Ended December 31, 2018
I N F ORMAT I O N AL I T E MS
5.2019 C ommittee and Representative Assignments
6.Legislative Update
D I SC U SSI ON AN D P O SSI B L E AC T I O N I T E MS
7.C onsider C ost Reimbursement Agreement between East Valley Water District and
the C ommunity Heritage & Education Foundation
RE P O RT S
8.Board of Directors' Reports
9.General Manager/C EO Report
10.Legal Counsel Report
11.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 11/14/2018 smg
Draft Pending Approval
EAST VALLEY WATER DISTRICT November 14, 2018
REGULAR BOARD MEETING
MINUTES
The Chairman of the Board called the meeting to order at 4:30 p.m.
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: None
STAFF: John Mura, General Manager/CEO; Brian Tompkins, Chief
Financial Officer; Jeff Noelte, Director of Engineering and
Operations; Kelly Malloy; Director of Strategic Services; Justine
Hendricksen, District Clerk; Shayla Gerber, Senior Administrative
Assistant
LEGAL COUNSEL: Jean Cihigoyenetche
GUEST(s): Members of the public
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at 4:30
p.m.
There being no written or verbal comments, the public participation section was closed.
APPROVAL OF AGENDA
M/S/C (Coats-Smith) that the November 14, 2018 agenda be approved as
submitted.
CLOSED SESSION
The Board entered into Closed Session at 4:31 p.m. as provided in the Ralph M. Brown
Act Government Code Section 54956.9(d)(1) and 54956.9(d)(2) to discuss the item(s)
listed on the agenda.
THE BOARD RECONVENED THE MEETING AT 5:30 P.M.
Director Goodrich led the flag salute.
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ROLL CALL
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: None
ANNOUNCEMENT OF CLOSED SESSION ACTIONS
With respect to Item #2: Legal Counsel stated that information was provided to the
Board regarding the case Mora vs. City of Highland et al, where East Valley Water
District was named defendant; that the matter was handled by the District’s joint power
risk management insurance company, which assumed the responsibility and costs
associated with defending this lawsuit; he noted that the District will not be paying any
of the settlement proceeds. He stated that a global settlement was reached and the
amount attributable to East Valley Water District was $52,500; and listed the amounts
apportioned to other agencies: First American Title $27,500, City of Highland $25,000,
and San Bernardino Flood Control $20,000.
With respect to Item #3: Legal Counsel stated that it was brought to the Board for
consideration the waiver of connection fees submitted by the developer Mastercraft for
a parcel with 13 lots being developed in East Highlands Ranch PUD development; that
the developer stated that under an agreement executed in the early 80’s with East
Highlands Ranch Corporation, that they were entitled to a waiver of connection fees.
Legal Counsel advised the Board that after evaluation of documents associated with the
case, Mastercraft’s claim is not supported.
M/S/C (Coats-Morales) the Board unanimously voted (5-0) to reject the claim and
protest submitted by Mastercraft.
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at
5 :32 p.m.
Mr. Pat Wallace made a public comment regarding the District’s policy concerning the
service disconnection notice and fees associated with disconnection.
There being no further written or verbal comments, the public participation section
was closed at 5:43 p.m.
DIRECTORS’ FEES AND EXPENSES FOR OCTOBER 2018
M/S/C (Coats-Goodrich) that the Board approve the Directors’ fees and expenses
for October 2018 as submitted.
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APPROVE THE CANCELLATION OF THE DECEMBER 26, 2018 REGULAR BOARD MEETING
M/S/C (Coats-Goodrich) that the Board approve the cancellation of the December
26, 2018 regular board meeting.
STERLING NATURAL RESOURCE CENTER PROJECT UPDATE
The Director of Strategic Services provided the Board with an update on the progress
of the Sterling Natural Resource Center. She described upcoming and completed
milestones of the project; that the Administrative trailer will be delivered to the jobsite
this Friday; that cultural training will be provided to the Board and staff; and the
District’s Engineering department is continuing design efforts with the design team.
SALT Landscape Architects provided a presentation of the proposed landscape of the
Sterling Natural Resource Center to the Board.
Information only.
PRE-FUNDING OPTIONS FOR LONG-TERM PENSION LIABILITIES
The Chief Financial Officer provided information regarding the CalPERS Retirement
system and described events that took place that have impacted the District’s Unfunded
Accrued Liability (UAL). He stated that as of June 30, 2018, the District’s pension plan
was 71.23% funded; he presented several amortization schedules provided by PERS to
pay down the pension liability. He asked that the Board consider a 15-year amortization
schedule with level payments, rather than increasing payments, which would save
interest compared to the 15-year option presented by CalPERS.
M/S/C (Goodrich-Morales) that the Board authorize the General Manager/CEO
and the Chief Financial Officer to budget additional discretionary payments in
accordance with a 15-year level pay amortization schedule.
QUITCLAIM DEED AND HOLD HARMLESS AGREEMENT FOR UNKNOWN GROUNDWATER
WELL
The Director of Engineering and Operations provided information regarding an unknown
groundwater well on 6th Street west of Lankershim; he stated that Anza Butterfield Road
34 LLC is seeking full ownership of the property; that they pulled a title report that
noted that the District may have rights to a well in the area. He stated that upon further
investigation, there was no evidence of a well existing on the property and a document
search revealed no evidence that the District ever owned or operated this well. He
stated that due to the findings, he requests that the District execute a Hold Harmless
Agreement to ensure the District would be protected if any claims arose, and quitclaim
any interest the District may have in the well rights to Anza Butterfield.
M/S/C (Coats-Smith) that the Board approve a Quitclaim Deed and Hold Harmless
Agreement with Anza Butterfield Road 34 LLC for an unknown groundwater well on 6th
Street west of Lankershim Street.
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CONTRACT FOR LABOR COMPLIANCE SERVICES
The Chief Financial Officer provided information regarding a contract for Labor
Compliance Services; he stated that since the Sterling Natural Resource Center is
federally funded, that there are special conditions that apply related to the payment of
prevailing wages and utilization of disadvantaged business enterprises; that monitoring
and reporting on these activities requires resources and expertise that the District does
not have; therefore, staff recommends that the District contract with a labor compliance
consulting firm. He stated that three firms were sent Requests for Proposals and all
three submitted proposals; he reviewed the criteria the District was seeking in the firms;
and recommends that the Board contract with Golden State Labor Compliance.
M/S/C (Coats-Morales) that the Board award a $190,000 contract to Golden State
Labor Compliance for Labor Compliance Services related to the Sterling Natural
Resource Center.
TRANSFER OF UNCLAIMED FUNDS INTO THE DISTRICT GENERAL FUND
M/S/C (Morales-Coats) that the Board authorize the Chief Financial Officer to
perform procedures prescribed in the Government Code and Civil Code of Procedure for
the purpose of encumbering stale-dated checks and keeping the related funds from
escheating to the State.
BOARD OF DIRECTORS’ REPORTS
Director Goodrich reported that on November 7 he watched the City of San Bernardino
City Council meeting where they appointed two commissioners to their Water Board.
Director Morales reported on the following: on October 31 he attended the Association
of California Water Agencies Region 9 water education event; November 9 he met with
the General Manager/CEO for a District update; and November 13 he attended the San
Bernardino Board of Water Commissioners meeting.
Director Coats reported on the following: on October 31 he attended the Finance &
Human Resources Committee meeting; November 1 he attended the California Special
Districts Associations’ Legislative Committee meeting; November 6 he attended San
Bernardino Valley Municipal Water District’s Board meeting; and November 13 he met
with the General Manager/CEO for an update on the District.
Vice Chairman Smith reported on the following: on November 8 he met with the General
Manger/CEO to review the agenda; and on November 14 he attended the San Bernardino
Valley Water Conservation District Board meeting.
Chairman Carrillo reported that on November 8 he met with the General Manger/CEO to
review the agenda; and he attended a Community Heritage and Education Foundation
(CHEF) meeting.
Information only.
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GENERAL MANAGER/CEO REPORT
The General Manager/CEO congratulated the incumbents on their re-election to the
Board. He reported that on November 7, the District welcomed a local Girl Scout troop
to take a tour of the demonstration garden; on Saturday the District hosted the
Highlanders Boxing Club neighborhood champions belt challenge; and he informed the
Board that he will be attending a partnering meeting for the Sterling Natural Resource
Center with staff on the evening of November 15 and November 16.
The General Manager/CEO informed the Board of upcoming meetings and events:
• November 15 @ 11:30 a.m. – Annual Thanksgiving luncheon and canned food drive
• November 22 & 23 – District will be closed due to the Thanksgiving Day holiday
• November 26 @ 2:30 p.m. – Engineering & Operations Committee meeting
• December 8 @ 6:00 p.m. – Employee Awards Banquet
Information only.
LEGAL COUNSEL REPORT
No report at this time.
BOARD OF DIRECTORS’ COMMENTS
Director Coats, Director Goodrich, and Director Morales thanked staff, fellow Board
members and the public for the opportunity to continue their service on the Board.
Vice Chairman Smith thanked everyone for attending the Board meeting.
Chairman Carrillo congratulated the incumbents on their re-election to the Board.
Information only.
ADJOURN
The meeting adjourned at 7:36 p.m.
___________________________
Chris Carrillo, Board President
__________________________
John Mura, Secretary
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Minutes 12/12/2018 smg
Draft pending approval
EAST VALLEY WATER DISTRICT December 12, 2018
REGULAR BOARD MEETING
MINUTES
The Vice Chairman of the Board called the meeting to order at 5:30 p.m. Mr. Wayne
Brown led the flag salute.
PRESENT: Directors: Coats, Goodrich, Morales, Smith
ABSENT: Director Carrillo
STAFF: John Mura, General Manager/CEO; Brian Tompkins, Chief
Financial Officer; Jeff Noelte, Director of Engineering and
Operations; Justine Hendricksen, District Clerk; Shayla Gerber,
Senior Administrative Assistant
LEGAL COUNSEL: Jean Cihigoyenetche
GUEST(s): Members of the public
ADMINISTER OATH OF OFFICE
The General Manager/CEO stated that three incumbents were re-elected to the Board
and sworn in December 7, 2018; that this evening’s Oath of Office is for ceremonial
purposes only.
The General Manager/CEO administered the ceremonial Oath of Office to James
Morales Jr., Ronald Coats and Phillip Goodrich.
BEATTIE MIDDLE SCHOOL HOLIDAY PERFORMANCE
Beattie Middle School students performed holiday songs for the audience.
CHAIRMAN CARRILLO ARRIVED AT 5:38 P.M.
THE BOARD TOOK AT RECESS AT 5:48 P.M.
THE BOARD RECONVENED AT 5:58 P.M.
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at 5:59
p.m.
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Minutes 12/12/2018 smg
There being no written or verbal comments, the public participation section was closed.
APPROVAL OF AGENDA
M/S/C (Coats-Smith) that the December 12, 2018 agenda be approved as
submitted.
APPROVE THE OCTOBER 24, 2018 REGULAR BOARD MEETING MINUTES
M/S/C (Smith-Coats) that the Board approve the October 24, 2018 regular board
meeting minutes as submitted.
DIRECTORS’ FEES AND EXPENSES FOR NOVEMBER 2018
M/S/C (Smith-Coats) that the Board approve the Directors’ fees and expenses for
November 2018 as submitted.
DISBURSEMENTS
M/S/C (Smith-Coats) that the General Fund Disbursements #253075 through
#253222 which were distributed during the period of October 1, 2018 through October
31, 2018, bank drafts, and ACH Payments in the amount of $1,838,382.26 and
$373,267.82 for payroll and benefit contributions, totaling $2,211,650.08 be approved.
APPROVE THE FINANCIAL STATEMENTS FOR OCTOBER 2018
M/S/C (Smith-Coats) that the Board approve the financial statements for October
2018 as submitted.
BOARD REORGANIZATION
A. ELECTION OF OFFICERS FOR THE POSITIONS OF PRESIDENT (CHAIRMAN OF
THE BOARD) AND VICE-PRESIDENT (VICE-CHAIRMAN)
M/S/C (Morales-Coats) that the Board appoint the following: President – Chris
Carrillo; Vice-President – David Smith.
B. APPOINTMENT: GENERAL MANAGER/CEO, CHIEF FINANCIAL OFFICER, AND
BOARD SECRETARY
M/S/C (Morales-Coats) that the Board appoint the following: General
Manager/CEO – John Mura; Chief Financial Officer – Brian Tompkins; Board
Secretary – John Mura.
C. SETTING TIME, DAY AND PLACE FOR HOLDING MEETINGS
M/S/C (Morales-Coats) that the Board approve the following: hold regular
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scheduled meetings at 31111 Greenspot Road, Highland, CA on the 2nd and 4th
Wednesday of each month, conduct closed session at 4:30 p.m. and commence
the regular Board meeting at 5:30 p.m.; should closed session items require more
than the allotted time, the Board will adjourn to open session at 5:30 p.m.,
conduct District business, and then adjourn back into closed session.
REVIEW AND APPROVE DRAFT POPULAR ANNUAL FINANCIAL REPORT FOR THE YEAR
ENDED JUNE 30, 2018
The Chief Financial Officer gave a brief overview of the Popular Annual Financial Report
(PAFR); he stated that it a more user-friendly version of the Comprehensive Annual
Financial Report; that this is the District’s second annual PAFR; and it will be placed on
the District’s website.
The Chief Financial Officer responded to questions and comments from the Board.
M/S/C (Coats-Goodrich) that the Board approve the Popular Annual Financial
Report and audit reports for the year ended June 30, 2018.
ADOPT RESOLUTION 2018.16 ESTABLISHING LABOR COMPLIANCE PROGRAM FOR
PUBLIC WORKS PROJECTS
The Chief Financial Officer stated that on November 14, 2018 the Board approved a
contract with Golden State Labor Compliance and have since been working together to
develop a comprehensive Labor Compliance Program manual identifying policy and
procedures related to compliance provisions of State and Federally funded construction
projects. He stated that if approved by the Board, the Resolution and manual will be
submitted in an application to the Department of Industrial Relations for approval.
M/S/C (Goodrich-Morales) that the Board adopt Resolution 2018.16 establishing
a Labor Compliance Program for East Valley Water District public works projects.
WASTEWATER MAIN REHABILITATION CONSTRUCTION CONTRACT
The Director of Engineering and Operations provided information regarding wastewater
main rehabilitation projects that were added to this years’ Capital Budget; he stated
that two projects were included in the budget and that bids for the projects came in
well under budget; that staff is able to include a third wastewater main rehabilitation
project and remain under budget. He stated that the most favorable bid was received
from TK Construction.
M/S/C (Coats-Goodrich) that the Board authorize the General Manager/CEO to
execute a contract with TK Construction for a not-to-exceed amount of $356,000 to
rehabilitate wastewater mains in Modesto Drive, 35th Street, and Ferndale Avenue.
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PROGRAM MANAGEMENT SERVICES CONTRACT FOR THE STERLING NATURAL
RESOURCE CENTER
The Director of Engineering and Operations provided information regarding the request
to enter into a contract with AKD Consulting in the amount of $485,000 to provide
Program Management Services for the Sterling Natural Resource Center project. He
stated the previous contract that was approved by San Bernardino Valley Municipal
Water District, in accordance with the framework agreement, expired on November 15,
2018; that anticipated services were not utilized during this timeframe due to project
delays associated with litigation; and $485,000 of the contract amount was not used.
He stated that since Program Management Services are still needed, and the conditions
of the framework agreement no longer apply, staff is recommending that the District
enter into a contract with AKD Consulting in the amount of $485,000.
M/S/C (Coats-Goodrich) that the Board authorize the General Manager/CEO to
execute a contract with AKD Consulting to provide Program Management Services for
the Sterling Natural Resource Center project for a not-to-exceed amount of $485,000.
BOARD OF DIRECTORS’ REPORTS
Director Coats reported on the following: November 19 he attended the Association of
San Bernardino County Special Districts meeting; November 20 he attended San
Bernardino Valley Municipal Water District Board meeting; November 27-30 he attended
the Association of California Water Agencies Fall Conference in San Diego; December 3
he attended the Finance & Human Resources Committee meeting; December 4 he
attended San Bernardino Valley Municipal Water District Board meeting; December 10
he attended the Association of San Bernardino County Special Districts meeting where
there was a speaker from UCR; and December 11 he attend the San Bernardino Valley
Municipal Water District Board Workshop where they discussed proposals for renewable
energy.
Director Goodrich reported on the following: November 15 he attended Del Rosa
Neighborhood Action Group (DRNAG) meeting where a city councilman was the speaker;
November 26 he attended the Engineering & Operations Committee meeting; and
November 31 he attended the Press-Enterprise Top Workplace Awards where the District
received an award.
Director Morales reported on the following: November 26 he attended the Engineering
& Operations Committee meeting; November 27 he attended the San Bernardino Board
of Water Commissioners meeting where they discussed the $8.3 million dollar sewer
fund to come back to East Valley Water District; November 28-30 he attended the
Association of California Water Agencies Fall Conference where he learned that he may
possibly serve as Chair of Region 9 in the near future; December 3 he attended the
Finance & Human Resources Committee meeting; and December 11 he attended the San
Bernardino Board of Water Commissioners meeting.
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Vice Chairman Smith reported on the following: November 28-29 he attended the
Association of California Water Agencies Fall Conference; December 6 he met with the
General Manager/CEO to review the agenda; December 8 he attended the District’s
Awards Banquet; and December 12 he attended the San Bernardino Valley Water
Conservation District Board meeting.
Chairman Carrillo reported on the following: November 28-29 he attended the
Association of California Water Agencies Fall Conference; and December 6 he met with
the General Manager/CEO to review the agenda.
Information only.
GENERAL MANAGER/CEO REPORT
The General Manager/CEO reported that the Employee Events Association held its
Annual Employee Awards Banquet on December 8; he congratulated Ms. Eileen Bateman
for receiving Employee of the Year; and thanked executive staff for their hard work on
their performance. He stated that on December 13 staff will be hosting a District tour
for the Inland Empire Economic Partnership Group.
The General Manager/CEO informed the Board of upcoming meetings and events:
• December 17 @ 5:30 p.m. – Special Board meeting
• December 24 – January 1 - The District will be closed for the holiday break
• January 4 @ 1:30 p.m. – Legislative & Public Outreach Committee meeting
• January 8 @ 6:00 p.m. – Community Advisory Commission meeting
Information only.
LEGAL COUNSEL REPORT
No report at this time.
BOARD OF DIRECTORS’ COMMENTS
Director Coats stated that many milestones have been reached over the past year and
wished everyone happy holidays.
Director Morales congratulated Director Coats and Director Goodrich on their re-
election; and wished everyone happy holidays.
Vice Chairman Smith echoed the comments of Director Coats and Director Morales and
added that East valley Water District represents the community’s best.
Chairman Carrillo commended the District on its many accomplishments. He
congratulated the directors that were re-elected and thanked everyone for attending
the Board meeting.
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Information only.
ADJOURN
The meeting adjourned at 6:34 p.m.
___________________________
Chris Carrillo, Board President
__________________________
John Mura, Secretary
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Minutes 12/17/2018 smg
Draft pending approval
EAST VALLEY WATER DISTRICT December 17, 2018
SPECIAL BOARD MEETING
MINUTES
The Chairman of the Board called the meeting to order at 5:30 p.m. Director Morales
led the flag salute.
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: Director: None
STAFF: John Mura, General Manager/CEO; Brian Tompkins, Chief
Financial Officer; Jeff Noelte, Director of Engineering and
Operations; Kelly Malloy, Director of Strategic Services; Justine
Hendricksen, District Clerk; Shayla Gerber, Senior Administrative
Assistant
LEGAL COUNSEL: Jean Cihigoyenetche
GUEST(s): Members of the public
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at 5:30
p.m.
There being no written or verbal comments, the public participation section was closed.
STERLING NATURAL RESOURCE CENTER SAFETY ORIENTATION AND CULTURAL
TRAINING
Matt Garcia, representative of Balfour Beatty Construction – Zero Harm Program,
provided safety orientation and cultural training for the Board and staff. Topics of
discussion were: what to know when on site, evacuation plans and muster points, site
contacts, medical services, safety requirements, job site hazards, hazmat storage area,
and possible historical artifact findings.
Information only.
FIVE-YEAR WORK PLAN DISCUSSION
The General Manager/CEO and the Director of Strategic Services discussed the District’s
Five-Year Work Plan. They stated that this is part of the District’s overall goals and
objectives for the FY 2018-19. The Director of Strategic Services provided a summary
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Minutes 12/17/2018 smg
of the plan and reviewed it in more depth through a chart. The General Manager/CEO
stated that he appreciated the Board’s feedback and the Five-Year Work Plan will be
brought to the Board for adoption late January or beginning of February.
The General Manager/CEO responded to Vice Chairman Smith’s question regarding
whether or not future legislative bills may affect the Five-Year Work Plan and if the
District is prepared for such; he stated that as long as there is a plan, it’s possible to
turn a negative experience into a positive one for a customer.
Chairman Carrillo expressed that it’s important that the District is able to measure
successes.
Information only.
GENERAL MANAGER/CEO REPORT
The General Manager/CEO thanked everyone for attending. He reminded the Board of
the holiday closure and stated that field staff will be on-call to assure the closure will
be seamless for customers. He wished everyone happy holidays.
Information only.
LEGAL COUNSEL REPORT
No report at this time.
BOARD OF DIRECTORS’ COMMENTS
The Board wished everyone happy holidays.
Information only.
ADJOURN
The meeting adjourned at 7:28 p.m.
___________________________
Chris Carrillo, Board President
__________________________
John Mura, Secretary
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Brian Tomp kins
C hief F inancial O ffic er
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #4.d .
Meeting Date: January 23, 2019
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 November 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, November 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
No vember 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
November 2018 Financial Stateme nt M onthly Review Backup Material
November 2018 Financial Stateme nts Backup Material
FINANCIAL STATEMENTS MONTHLY REVIEW
NOVEMBER 30, 2018
page | 1
The following is a highlight summary of the District’s financial results as of November 30,
2018. Please note all values presented are in millions.
Statement of Net Position
Total assets at November 30, 2018 are $197.58 million.
CLASSIFICATION WATER WASTEWATER DISTRICT TOTAL
Cash and Investments $ 21.12 $ 8.64 $ 29.76
Utility Plant, Net 109.69 18.93 128.62
Other Assets 24.22 14.98 39.20
Current Liabilities 5.29 0.29 5.58
Long Term Liabilities 53.58 14.22 67.80
Beginning Net Position 90.26 27.54 117.80
Change in Equity 5.90 0.50 6.40
Total Net Position $ 96.16 $ 28.04 $ 124.20
Cash and Investments are $29.76 million for the month of November, an increase of $6.22
million from the prior month. During the month of November, the District received its first
reimbursement check from the State for Sterling Natural Resource Center in the amount of
5.75 million.
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CASH & INVESTMENTS
Restricted Unrestricted
Comparing current assets to current liabilities, the District has a current ratio at November
30, 2018 of 5.33 to 1, with 2 to 1 being an indication of sound financial condition.
FINANCIAL STATEMENTS MONTHLY REVIEW
NOVEMBER 30, 2018
page | 2
Statement of Revenues & Expenses
Operating results are presented in three ways in the attached financial statements for the
period ending November 30, 2018. First is a one-page summary with monthly and year-to-
date totals for revenue and expenses, presented by Expense Category. Second is a one-
page summary with monthly and year-to-date totals for revenues and Expense by Program.
Third is a Budget-to-Actual presentation of program expense detail.
Total Revenues & Expenses through November 30, 2018 are summarized below (in
millions):
WATER WASTEWATER DISTRICT TOTAL
Revenue $ 13.67 $ 6.01 $ 19.68
Expense 7.77 5.51 13.28
Water Sales for the month ending November 30, 2018 were $1.71 million; $351K over staff
projections for the month and $937K over the projections year-to-date.
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Water Sales by Tier
Tier 1 Tier 2 Tier 3 FY 2017-18 Projection
FINANCIAL STATEMENTS MONTHLY REVIEW
NOVEMBER 30, 2018
page | 3
Water Sales by Customer Class
The table below shows the District’s water sales for the month of November 2018 by
customer class. All customer classes came in above projections; Residential and
Commercial Customers were the largest portion of total change for the month.
CUSTOMER CLASS ACTUAL PROJECTION $ CHANGE % CHANGE
Residential 929,452$ 749,000$ 180,452$ 24%
Multi-Family 388,203 302,000 86,203 29%
Commercial 134,529 94,000 40,529 43%
Irrigation 258,347 214,000 44,347 21%
The following table displays customer class by tier for the month of November 2018.
CUSTOMER CLASS TIER ACTUAL PROJECTION $ CHANGE % CHANGE
Residential Tier 1 369,503$ 299,000$ 70,503$ 24%
Residential Tier 2 309,744 295,000 14,744 5%
Residential Tier 3 250,205 155,000 95,205 61%
Multi-Family Tier 1 168,922 130,000 38,922 30%
Multi-Family Tier 2 94,260 86,000 8,260 10%
Multi-Family Tier 3 125,021 86,000 39,021 45%
Commercial Tier 1 74,788 71,000 3,788 5%
Commercial Tier 2 8,696 6,000 2,696 45%
Commercial Tier 3 51,045 17,000 34,045 200%
Irrigation Tier 2 97,266 123,000 (25,734) -21%
Irrigation Tier 3 161,081 91,000 70,081 77%
Total $ 1,710,531 $ 1,359,000 $ 351,531 26%
FINANCIAL STATEMENTS MONTHLY REVIEW
NOVEMBER 30, 2018
page | 4
The chart below is a comparative illustration of current Water Revenue compared to last
year’s Water Revenue. As noted in the graph, Water Sales and Meter Charges experienced
an increase in Revenue over last year. Water consumption increased 83.35 million gallons
of water (111K HCF) more than in November of 2017.
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Comparative Monthly Water Revenue
(Water Sales & Meter Charges)
Meter Tier 1 Tier 2 Tier 3
Total - $2,206,537
Total - $2,624,886
FINANCIAL STATEMENTS MONTHLY REVIEW
NOVEMBER 30, 2018
page | 5
Water Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Water Fund operating cost
centers for FY 2017-18 and FY 2018-19.
FINANCIAL STATEMENTS MONTHLY REVIEW
NOVEMBER 30, 2018
page | 6
Wastewater Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Wastewater Fund operating
cost centers for FY 2017-18 and FY 2018-19.
WATER WASTEWATER DISTRICT TOTAL
Assets:
Current Assets:
01 Cash and Cash Equivalents 13,045,232.80$ 5,659,959.13$ 18,705,191.93$
02 Investments 3,497,717.11 1,853,289.75 5,351,006.86
03 Accounts Receivable, Net 4,571,756.40 276,400.83 4,848,157.23
04 ‐Interest Receivable 5,951.06 3,377.19 9,328.25
14*05 Other Receivables 326,665.67 - 326,665.67
06 Due from other Governments 16,144.57 - 16,144.57
08 Inventory 290,016.52 6,721.16 296,737.68
09 Prepaid Expenses 181,472.50 6,487.03 187,959.53
21,934,956.63 7,806,235.09 29,741,191.72
Non-Current Assets:
10 Restricted Cash and Cash Equivalents 4,581,026.52 1,127,756.88 5,708,783.40
11 Capital Assets not being Depreciated 15,388,693.67 13,615,591.23 29,004,284.90
13 Capital Assets, Net 109,689,484.50 18,926,045.85 128,615,530.35
129,659,204.69 33,669,393.96 163,328,598.65
Total Assets:151,594,161.32 41,475,629.05 193,069,790.37
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
155,031,084.24 42,548,982.26 197,580,066.50
Current Liabilities:
22 Accounts Payable and Accrued Expenses 899,658.98 29,959.97 929,618.95
23 Accrued Payroll and Benefits 1,342.56 - 1,342.56
15 Customer Service Deposits 1,608,959.07 - 1,608,959.07
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 273,181.99 79,391.90 352,573.89
19 Current Portion of Long-Term Debt 2,008,646.63 122,958.00 2,131,604.63
5,292,863.15 289,553.62 5,582,416.77
Non-Current Liabilities:
20 Compensated Absences, less current portion 52,625.34 398,637.74 451,263.08
28 Net Pension Liability 8,923,234.92 2,678,563.08 11,601,798.00
21 Long Term Debt, Less Current Portion 44,168,231.51 10,843,920.78 55,012,152.29
27 Other Liabilities 971.30 167,995.30 168,966.60
Deferred Inflows Of Resources
26 Deferred Inflows - Pensions 436,011.87 127,507.13 563,519.00
53,581,074.94 14,216,624.03 67,797,698.97
58,873,938.09 14,506,177.65 73,380,115.74
31 Equity 90,258,652.90 27,542,306.16 117,800,959.06
90,258,652.90 27,542,306.16 117,800,959.06
Tot Total Revenue 13,671,906.14 6,011,452.67 19,683,358.81
Tot Total Expense 7,773,412.89 5,510,954.22 13,284,367.11
5,898,493.25 500,498.45 6,398,991.70
96,157,146.15 28,042,804.61 124,199,950.76
155,031,084.24$ 42,548,982.26$ 197,580,066.50$ 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 November 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
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 1,710,530.09$ 9,002,787.05$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 6,097,212.95$
42 Meter Charges 914,156.07 3,913,317.46 8,960,000.00 - - - 8,960,000.00 5,046,682.54
43 Penalties 57,521.49 267,376.89 452,000.00 4,074.59 19,613.28 164,000.00 616,000.00 329,009.83
44 Wastewater System Charges - - - 478,881.98 2,074,258.16 4,630,000.00 4,630,000.00 2,555,741.84
45 Wastewater Treatment Charges - - - 878,731.61 3,899,948.94 8,233,000.00 8,233,000.00 4,333,051.06
46 Other Operating Revenue 9,191.65 250,510.19 21,000.00 - 3,350.00 - 21,000.00 (232,860.19)
47 Non Operating Revenue 8,545.71 237,914.55 200,000.00 - 14,282.29 88,000.00 288,000.00 35,803.16
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - - -
Revenue Total: 2,699,945.01 13,671,906.14 24,733,000.00 1,361,688.18 6,011,452.67 13,115,000.00 37,848,000.00 18,164,641.19
- - - - -
Expense by Category
51 Labor 529,210.10 1,855,169.91 4,865,400.00 138,125.41 491,309.37 1,457,600.00 6,323,000.00 3,976,520.72
56 Benefits 148,624.28 1,263,177.91 2,183,300.00 35,127.11 338,624.50 647,700.00 2,831,000.00 1,229,197.59
63 Contract Services 241,139.60 1,417,241.93 3,856,000.00 992,688.56 4,276,414.38 9,357,000.00 13,213,000.00 7,519,343.69
65 Professional Development 15,920.88 81,830.45 281,200.00 6,121.56 35,271.11 114,800.00 396,000.00 278,898.44
53 Overtime 51,195.74 149,508.63 289,200.00 4,358.68 12,049.77 59,800.00 349,000.00 187,441.60
62 Materials and Supplies 148,472.98 1,091,872.51 1,177,800.00 15,708.79 113,246.64 175,200.00 1,353,000.00 147,880.85
64 Utilities 176,438.00 816,751.18 2,376,523.89 18,580.32 43,113.42 200,900.00 2,577,423.89 1,717,559.29
52 Temporary Labor 4,570.19 8,274.59 - 1,958.66 3,546.26 - - (11,820.85)
67 Other 6,909.51 204,518.06 358,000.00 2,961.23 87,556.07 153,000.00 511,000.00 218,925.87
54 Standby 4,337.47 13,280.81 33,000.00 492.00 2,335.20 2,000.00 35,000.00 19,383.99
61 Water Supply - 99,616.00 1,067,000.00 - - - 1,067,000.00 967,384.00
71 -Debt Service - 2,172,170.91 4,046,000.00 - 207,487.50 312,000.00 4,358,000.00 1,978,341.59
81 -Capital Improvement 395,838.46 603,865.67 3,175,000.00 64,582.12 3,007,301.30 430,000.00 3,605,000.00 (6,166.97)
82 -Capital Outlay - - 950,576.11 - - 175,000.00 1,125,576.11 1,125,576.11
83 -Accounting Income Add back - (2,003,865.67) - (64,582.12) (3,107,301.30) - - 5,111,166.97
Expense Total: 1,722,657.21 7,773,412.89 24,659,000.00 1,216,122.32 5,510,954.22 13,085,000.00 37,744,000.00 24,459,632.89
Total Surplus (Deficit): 977,287.80$ 5,898,493.25$ -$ 145,565.86$ 500,498.45$ -$ -$ -$
Unaudited
Revenue and Expense Budget-to-Actual by Category
Month Ended November 30, 2018
WATER WASTEWATER DISTRICT WIDE
Page 2 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 1,710,530.09$ 9,002,787.05$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 6,097,212.95$
42 Meter Charges 914,156.07 3,913,317.46 8,960,000.00 - - - 8,960,000.00 5,046,682.54
43 Penalties 57,521.49 267,376.89 452,000.00 4,074.59 19,613.28 164,000.00 616,000.00 329,009.83
44 Wastewater System Charges - - - 478,881.98 2,074,258.16 4,630,000.00 4,630,000.00 2,555,741.84
45 Wastewater Treatment Charges - - - 878,731.61 3,899,948.94 8,233,000.00 8,233,000.00 4,333,051.06
46 Other Operating Revenue 9,191.65 250,510.19 21,000.00 - 3,350.00 - 21,000.00 (232,860.19)
47 Non Operating Revenue 8,545.71 237,914.55 200,000.00 - 14,282.29 88,000.00 288,000.00 35,803.16
Revenue Total: 2,699,945.01 13,671,906.14 24,733,000.00 1,361,688.18 6,011,452.67 13,115,000.00 37,848,000.00 18,164,641.19
Progra 1000 - Board of Directors 8,958.53 50,744.95 235,900.00 3,808.50 21,390.82 101,100.00 337,000.00 264,864.23
Progra 2000 - General Administration 60,104.64 337,364.48 880,600.00 23,819.74 137,475.95 377,400.00 1,258,000.00 783,159.57
Progra 2100 - Human Resources 35,747.98 325,846.54 693,000.00 14,170.76 139,397.63 297,000.00 990,000.00 524,755.83
Progra 2200 - Public Affairs 72,724.28 227,232.97 571,000.00 87,558.58 281,571.01 571,000.00 1,142,000.00 633,196.02
Progra 2300 - Conservation 34,937.80 715,885.24 593,000.00 - - - 593,000.00 (122,885.24)
Progra 3000 - Finance 68,218.90 391,605.64 792,000.00 28,651.77 159,107.82 339,000.00 1,131,000.00 580,286.54
Progra 3200 - Information Technology 55,127.79 242,305.88 706,300.00 23,626.11 104,825.49 302,700.00 1,009,000.00 661,868.63
Progra 3300 - Customer Service 145,965.66 492,492.32 1,357,900.00 38,459.28 169,514.07 428,100.00 1,786,000.00 1,123,993.61
Progra 3400 - Meter Service 27,702.68 113,579.93 283,000.00 - - - 283,000.00 169,420.07
Progra 4000 - Engineering 89,053.63 351,289.70 1,064,700.00 38,080.48 184,736.19 456,300.00 1,521,000.00 984,974.11
Progra 5000 - Water Production 267,881.19 1,544,383.29 4,358,423.89 - - - 4,358,423.89 2,814,040.60
Progra 5100 - Water Treatment 80,863.02 339,153.26 848,000.00 - - - 848,000.00 508,846.74
Progra 5200 - Water Quality 34,127.82 186,070.99 434,000.00 - - - 434,000.00 247,929.01
Progra 6000 - Field Maintenance Administration 29,028.25 170,541.80 310,500.00 2,316.16 12,090.49 34,500.00 345,000.00 162,367.71
Progra 6100 - Water Maintenance 228,868.96 956,955.90 2,204,000.00 - - - 2,204,000.00 1,247,044.10
Progra 6200 - Wastewater Maintenance - - - 931,611.65 4,088,721.10 8,996,000.00 8,996,000.00 4,907,278.90
Progra 7000 - Facilities Maintenance 44,611.51 286,370.95 742,000.00 14,797.06 70,234.42 219,000.00 961,000.00 604,394.63
Progra 7100 - Fleet Maintenance 42,896.11 269,418.14 413,100.00 9,222.23 34,401.73 45,900.00 459,000.00 155,180.13
Progra 8000 - Capital 395,838.46 772,170.91 8,171,576.11 - 107,487.50 917,000.00 9,088,576.11 3,097,750.73
Total Surplus (Deficit):977,287.80$ 5,898,493.25$ -$ 145,565.86$ 500,498.45$ -$ -$ -$
Revenue and Expense Budget-to-Actual by Program
Month Ended November 30, 2018
Unaudited
WATER WASTEWATER DISTRICT WIDE
Page 3 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 1,710,530.09$ 9,002,787.05$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 6,097,212.95$
42 Meter Charges 914,156.07 3,913,317.46 8,960,000.00 - - - 8,960,000.00 5,046,682.54
43 Penalties 57,521.49 267,376.89 452,000.00 4,074.59 19,613.28 164,000.00 616,000.00 329,009.83
44 Wastewater System Charges - - - 478,881.98 2,074,258.16 4,630,000.00 4,630,000.00 2,555,741.84
45 Wastewater Treatment Charges - - - 878,731.61 3,899,948.94 8,233,000.00 8,233,000.00 4,333,051.06
46 Other Operating Revenue 9,191.65 250,510.19 21,000.00 - 3,350.00 - 21,000.00 (232,860.19)
47 Non Operating Revenue 8,545.71 237,914.55 200,000.00 - 14,282.29 88,000.00 288,000.00 35,803.16
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - -
Revenue Total: 2,699,945.01 13,671,906.14 24,733,000.00 1,361,688.18 6,011,452.67 13,115,000.00 37,848,000.00 18,164,641.19
Program: 1000 - Board of Directors - - -
51 Labor 4,655.00$ 21,805.00$ 73,500.00$ 1,995.00$ 9,345.00$ 31,500.00$ 105,000.00$ 73,850.00$
56 Benefits 2,659.43 23,744.94 45,500.00 1,139.75 10,176.39 19,500.00 65,000.00 31,078.67
62 Materials and Supplies - 82.49 700.00 - 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 1,644.10 5,112.52 38,500.00 673.75 1,834.07 16,500.00 55,000.00 48,053.41
Program: 1000 - Board of Directors Total: 8,958.53 50,744.95 235,900.00 3,808.50 21,390.82 101,100.00 337,000.00 264,864.23
Program: 2000 - General Administration - - -
51 Labor 35,410.11 123,153.94 354,900.00 15,175.73 52,780.15 152,100.00 507,000.00 331,065.91
53 Overtime 239.29 760.80 2,100.00 102.55 326.07 900.00 3,000.00 1,913.13
56 Benefits 12,555.75 101,383.31 189,000.00 3,441.66 36,341.22 81,000.00 270,000.00 132,275.47
62 Materials and Supplies 189.63 838.23 5,600.00 81.28 359.25 2,400.00 8,000.00 6,802.52
63 Contract Services 7,024.50 54,571.29 252,000.00 3,010.50 23,387.69 108,000.00 360,000.00 282,041.02
64 Utilities 192.11 692.95 2,100.00 82.33 296.99 900.00 3,000.00 2,010.06
65 Professional Development 4,493.25 55,963.96 74,900.00 1,925.69 23,984.58 32,100.00 107,000.00 27,051.46
Program: 2000 - General Administration Total: 60,104.64 337,364.48 880,600.00 23,819.74 137,475.95 377,400.00 1,258,000.00 783,159.57
Program: 2100 - Human Resources - - - -
51 Labor 16,689.13 58,685.37 156,800.00 7,152.48 25,150.89 67,200.00 224,000.00 140,163.74
52 Temporary Labor - - - - - - - -
53 Overtime 103.75 1,188.40 2,100.00 44.46 509.30 900.00 3,000.00 1,302.30
56 Benefits 4,533.78 42,031.30 72,800.00 1,943.01 18,912.23 31,200.00 104,000.00 43,056.47
62 Materials and Supplies 54.52 2,344.06 11,900.00 23.37 1,004.60 5,100.00 17,000.00 13,651.34
63 Contract Services 2,155.34 9,279.56 63,700.00 923.70 3,976.94 27,300.00 91,000.00 77,743.50
64 Utilities 29.37 158.68 700.00 12.59 67.99 300.00 1,000.00 773.33
65 Professional Development 5,272.58 7,963.37 28,000.00 1,109.92 2,263.12 12,000.00 40,000.00 29,773.51
67 Other 6,909.51 204,195.80 357,000.00 2,961.23 87,512.56 153,000.00 510,000.00 218,291.64
Program: 2100 - Human Resources Total: 35,747.98 325,846.54 693,000.00 14,170.76 139,397.63 297,000.00 990,000.00 524,755.83
Month Ended November 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Page 4 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended November 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 2200 - Public Affairs - - - -
51 Labor 26,578.45 94,708.02 196,500.00 16,889.05 60,799.77 196,500.00 393,000.00 237,492.21
52 Temporary Labor - - - - - - - -
53 Overtime 1,712.55 3,177.02 3,500.00 1,531.70 2,831.69 3,500.00 7,000.00 991.29
56 Benefits 5,921.70 44,018.32 66,000.00 3,964.08 39,051.84 66,000.00 132,000.00 48,929.84
62 Materials and Supplies 1,784.57 9,163.55 94,500.00 9,373.31 76,950.21 94,500.00 189,000.00 102,886.24
63 Contract Services 35,625.01 68,411.12 176,000.00 47,168.65 86,652.79 176,000.00 352,000.00 196,936.09
64 Utilities 116.46 3,391.99 14,000.00 7,437.12 10,712.62 14,000.00 28,000.00 13,895.39
65 Professional Development 985.54 4,362.95 20,500.00 1,194.67 4,572.09 20,500.00 41,000.00 32,064.96
Program: 2200 - Public Affairs Total: 72,724.28 227,232.97 571,000.00 87,558.58 281,571.01 571,000.00 1,142,000.00 633,196.02
Program: 2300 - Conservation - - - -
51 Labor 13,924.56 48,365.99 98,000.00 - - - 98,000.00 49,634.01
52 Temporary Labor - - - - - - - -
53 Overtime 740.52 1,783.98 3,000.00 - - - 3,000.00 1,216.02
56 Benefits 2,889.99 14,412.88 27,000.00 - - - 27,000.00 12,587.12
62 Materials and Supplies 13,423.36 629,939.80 228,000.00 - - - 228,000.00 (401,939.80)
63 Contract Services 3,899.03 21,090.69 210,000.00 - - - 210,000.00 188,909.31
64 Utilities 60.34 241.90 22,000.00 - - - 22,000.00 21,758.10
65 Professional Development - 50.00 5,000.00 - - - 5,000.00 4,950.00
Program: 2300 - Conservation Total: 34,937.80 715,885.24 593,000.00 - - - 593,000.00 (122,885.24)
Program: 3000 - Finance - - - -
51 Labor 49,619.98 173,739.44 455,000.00 21,208.54 74,302.48 195,000.00 650,000.00 401,958.08
52 Temporary Labor - - - - - - - -
53 Overtime 1,630.65 5,148.43 3,500.00 698.82 2,206.41 1,500.00 5,000.00 (2,354.84)
56 Benefits 13,418.78 138,656.98 181,300.00 5,223.19 49,893.61 77,700.00 259,000.00 70,449.41
62 Materials and Supplies 275.58 953.45 7,700.00 118.11 550.62 3,300.00 11,000.00 9,495.93
63 Contract Services 1,487.50 68,565.36 120,400.00 637.50 30,208.13 51,600.00 172,000.00 73,226.51
64 Utilities 90.79 550.62 2,800.00 38.91 235.98 1,200.00 4,000.00 3,213.40
65 Professional Development 1,695.62 3,991.36 20,300.00 726.70 1,710.59 8,700.00 29,000.00 23,298.05
67 Other - - 1,000.00 - - - 1,000.00 1,000.00
Program: 3000 - Finance Total: 68,218.90 391,605.64 792,000.00 28,651.77 159,107.82 339,000.00 1,131,000.00 580,286.54
Program: 3200 - Information Technology - - - -
51 Labor 24,331.75 84,435.51 233,800.00 10,427.90 36,186.71 100,200.00 334,000.00 213,377.78
52 Temporary Labor - - - - - - - -
53 Overtime - - - - - - - -
56 Benefits 4,679.21 33,359.25 76,300.00 2,005.27 15,276.85 32,700.00 109,000.00 60,363.90
62 Materials and Supplies 2,123.46 7,290.33 24,500.00 910.06 3,124.43 10,500.00 35,000.00 24,585.24
63 Contract Services 23,488.77 115,973.46 350,700.00 10,066.62 49,702.93 150,300.00 501,000.00 335,323.61
64 Utilities 504.60 1,323.56 3,500.00 216.26 567.24 1,500.00 5,000.00 3,109.20
65 Professional Development - (76.23) 17,500.00 - (32.67) 7,500.00 25,000.00 25,108.90
Program: 3200 - Information Technology Total: 55,127.79 242,305.88 706,300.00 23,626.11 104,825.49 302,700.00 1,009,000.00 661,868.63
Page 5 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended November 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 3300 - Customer Service - - - -
51 Labor 28,751.33 113,757.27 333,200.00 12,322.04 48,753.07 142,800.00 476,000.00 313,489.66
52 Temporary Labor 4,570.19 8,274.59 - 1,958.66 3,546.26 - - (11,820.85)
53 Overtime 538.81 1,647.59 3,500.00 230.91 706.08 1,500.00 5,000.00 2,646.33
56 Benefits 10,006.71 97,397.93 179,900.00 4,288.48 42,905.84 77,100.00 257,000.00 116,696.23
62 Materials and Supplies 151.61 544.35 5,600.00 64.98 233.30 2,400.00 8,000.00 7,222.35
63 Contract Services 86,139.63 246,010.01 713,200.00 12,819.62 62,809.60 151,800.00 865,000.00 556,180.39
64 Utilities 15,807.38 24,408.16 110,700.00 6,774.59 10,460.63 48,300.00 159,000.00 124,131.21
65 Professional Development - 130.16 11,800.00 - 55.78 4,200.00 16,000.00 15,814.06
67 Other - 322.26 - - 43.51 - - (365.77)
Program: 3300 - Customer Service Total: 145,965.66 492,492.32 1,357,900.00 38,459.28 169,514.07 428,100.00 1,786,000.00 1,123,993.61
Program: 3400 - Meter Service - - - -
51 Labor 19,035.21 68,541.37 178,000.00 - - - 178,000.00 109,458.63
53 Overtime 1,159.09 1,881.96 10,000.00 - - - 10,000.00 8,118.04
56 Benefits 4,780.74 39,229.84 80,000.00 - - - 80,000.00 40,770.16
62 Materials and Supplies - 291.87 5,000.00 - - - 5,000.00 4,708.13
63 Contract Services 2,654.42 3,335.68 8,000.00 - - - 8,000.00 4,664.32
64 Utilities 73.22 299.21 2,000.00 - - - 2,000.00 1,700.79
65 Professional Development - - - - - - - -
Program: 3400 - Meter Service Total: 27,702.68 113,579.93 283,000.00 - - - 283,000.00 169,420.07
Program: 4000 - Engineering - - - -
51 Labor 51,777.61 180,662.99 494,900.00 22,190.41 77,426.99 212,100.00 707,000.00 448,910.02
52 Temporary Labor - - - - - - - -
53 Overtime 572.14 652.35 1,400.00 245.20 279.57 600.00 2,000.00 1,068.08
56 Benefits 10,858.08 102,975.22 184,100.00 4,653.26 46,151.95 78,900.00 263,000.00 113,872.83
62 Materials and Supplies 398.28 635.67 17,500.00 170.69 272.42 7,500.00 25,000.00 24,091.91
63 Contract Services 24,095.00 44,273.25 203,700.00 10,326.43 59,154.25 87,300.00 291,000.00 187,572.50
64 Utilities 425.86 20,777.08 137,200.00 46.66 727.54 58,800.00 196,000.00 174,495.38
65 Professional Development 926.66 1,313.14 25,900.00 447.83 723.47 11,100.00 37,000.00 34,963.39
Program: 4000 - Engineering Surplus Total: 89,053.63 351,289.70 1,064,700.00 38,080.48 184,736.19 456,300.00 1,521,000.00 984,974.11
Program: 5000 - Water Production - - - -
51 Labor 75,369.96 263,744.87 649,000.00 - - - 649,000.00 385,255.13
53 Overtime 2,704.97 9,864.64 61,000.00 - - - 61,000.00 51,135.36
54 Standby 1,820.00 6,218.00 15,000.00 - - - 15,000.00 8,782.00
56 Benefits 18,615.31 183,753.72 292,000.00 - - - 292,000.00 108,246.28
61 Water Supply - 99,616.00 1,067,000.00 - - - 1,067,000.00 967,384.00
62 Materials and Supplies 33,940.60 98,571.75 284,000.00 - - - 284,000.00 185,428.25
63 Contract Services 6,607.75 269,673.49 381,000.00 - - - 381,000.00 111,326.51
64 Utilities 128,527.60 611,373.51 1,594,423.89 - - - 1,594,423.89 983,050.38
65 Professional Development 295.00 1,567.31 15,000.00 - - - 15,000.00 13,432.69
Program: 5000 - Water Production Total: 267,881.19 1,544,383.29 4,358,423.89 - - - 4,358,423.89 2,814,040.60
Page 6 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended November 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 5100 - Water Treatment - - - -
51 Labor 25,975.35 91,282.39 214,000.00 - - - 214,000.00 122,717.61
53 Overtime 4,495.09 14,384.97 25,000.00 - - - 25,000.00 10,615.03
56 Benefits 6,731.86 55,924.85 95,000.00 - - - 95,000.00 39,075.15
62 Materials and Supplies 24,231.97 66,410.85 165,000.00 - - - 165,000.00 98,589.15
63 Contract Services 8,855.88 41,605.00 149,000.00 - - - 149,000.00 107,395.00
64 Utilities 10,572.87 69,545.20 200,000.00 - - - 200,000.00 130,454.80
Program: 5100 - Water Treatment Total: 80,863.02 339,153.26 848,000.00 - - - 848,000.00 508,846.74
Program: 5200 - Water Quality - - - -
51 Labor 19,784.94 69,079.00 168,000.00 - - - 168,000.00 98,921.00
53 Overtime 1,506.41 2,908.94 15,000.00 - - - 15,000.00 12,091.06
56 Benefits 4,633.97 67,189.75 66,000.00 - - - 66,000.00 (1,189.75)
62 Materials and Supplies 666.39 9,784.36 18,000.00 - - - 18,000.00 8,215.64
63 Contract Services 7,399.93 35,844.47 159,000.00 - - - 159,000.00 123,155.53
64 Utilities 103.05 1,146.34 2,000.00 - - - 2,000.00 853.66
65 Professional Development 33.13 118.13 6,000.00 - - - 6,000.00 5,881.87
Program: 5200 - Water Quality Total: 34,127.82 186,070.99 434,000.00 - - - 434,000.00 247,929.01
Program: 6000 - Field Maintenance Administration - - - -
51 Labor 18,773.73 65,890.71 159,300.00 1,252.06 4,406.67 17,700.00 177,000.00 106,702.62
52 Temporary Labor - - - - - - - -
53 Overtime 587.92 919.72 18,000.00 - - 2,000.00 20,000.00 19,080.28
54 Standby 2,517.47 7,062.81 18,000.00 492.00 2,335.20 2,000.00 20,000.00 10,601.99
56 Benefits 5,231.19 89,730.20 81,000.00 381.37 4,607.31 9,000.00 90,000.00 (4,337.51)
62 Materials and Supplies (0.02) 396.32 2,700.00 - 44.04 300.00 3,000.00 2,559.64
63 Contract Services 13.40 373.49 900.00 - - 100.00 1,000.00 626.51
64 Utilities 1,329.56 4,834.77 18,900.00 147.73 537.19 2,100.00 21,000.00 15,628.04
65 Professional Development 575.00 1,333.78 11,700.00 43.00 160.08 1,300.00 13,000.00 11,506.14
Program: 6000 - Field Maintenance Administration Total: 29,028.25 170,541.80 310,500.00 2,316.16 12,090.49 34,500.00 345,000.00 162,367.71
Program: 6100 - Water Maintenance - - - -
51 Labor 98,462.57 329,241.51 925,000.00 - - - 925,000.00 595,758.49
53 Overtime 31,877.15 100,017.86 130,000.00 - - - 130,000.00 29,982.14
56 Benefits 34,745.90 176,762.39 454,000.00 - - - 454,000.00 277,237.61
62 Materials and Supplies 62,281.39 207,661.35 241,000.00 - - - 241,000.00 33,338.65
63 Contract Services 1,501.95 137,197.79 454,000.00 - - - 454,000.00 316,802.21
64 Utilities - 6,075.00 - - - - - (6,075.00)
Program: 6100 - Water Maintenance Total: 228,868.96 956,955.90 2,204,000.00 - - - 2,204,000.00 1,247,044.10
Program: 6200 - Wastewater Maintenance - - - -
51 Labor - - - 23,485.86 83,990.45 290,000.00 290,000.00 206,009.55
53 Overtime - - - 199.77 3,110.96 45,000.00 45,000.00 41,889.04
56 Benefits - - - 6,085.98 60,620.13 146,000.00 146,000.00 85,379.87
62 Materials and Supplies - - - 2,774.84 19,896.42 36,000.00 36,000.00 16,103.58
Wastewater Treatment - - - 878,731.61 3,899,948.94 7,610,000.00 7,610,000.00 3,710,051.06
63 Contract Services - - - 20,333.59 21,154.20 869,000.00 869,000.00 847,845.80
Program: 6200 - Wastewater Maintenance Total:- - - 931,611.65 4,088,721.10 8,996,000.00 8,996,000.00 4,907,278.90
Page 7 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended November 30, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 7000 - Facilities Maintenance - - - -
51 Labor 11,958.25 35,282.69 102,600.00 5,124.98 14,523.44 44,400.00 147,000.00 97,193.87
53 Overtime 3,050.85 5,929.36 10,500.00 1,307.48 2,541.11 4,500.00 15,000.00 6,529.53
56 Benefits 3,973.67 26,251.30 55,300.00 1,702.81 11,451.00 23,700.00 79,000.00 41,297.70
62 Materials and Supplies 3,728.57 23,123.90 36,400.00 1,313.95 5,259.71 9,600.00 46,000.00 17,616.39
63 Contract Services 15,338.64 156,875.22 383,700.00 2,861.85 20,621.22 75,300.00 459,000.00 281,503.56
64 Utilities 6,561.53 38,908.48 152,800.00 2,485.99 15,837.94 61,200.00 214,000.00 159,253.58
65 Professional Development - - 700.00 - - 300.00 1,000.00 1,000.00
Program: 7000 - Facilities Maintenance Total: 44,611.51 286,370.95 742,000.00 14,797.06 70,234.42 219,000.00 961,000.00 604,394.63
- -
Program: 7100 - Fleet Maintenance - - - -
51 Labor 8,112.17 32,793.84 72,900.00 901.36 3,643.75 8,100.00 81,000.00 44,562.41
53 Overtime 380.30 431.01 2,700.00 42.25 47.88 300.00 3,000.00 2,521.11
56 Benefits 2,284.46 25,167.33 36,000.00 253.79 2,726.83 4,000.00 40,000.00 12,105.84
62 Materials and Supplies 5,223.07 33,840.18 29,700.00 878.20 5,516.28 3,300.00 33,000.00 (6,356.46)
63 Contract Services 14,852.85 144,162.05 153,000.00 5,808.49 18,797.69 17,000.00 170,000.00 7,040.26
64 Utilities 12,043.26 33,023.73 113,400.00 1,338.14 3,669.30 12,600.00 126,000.00 89,306.97
65 Professional Development - - 5,400.00 - - 600.00 6,000.00 6,000.00
Program: 7100 - Fleet Maintenance Total: 42,896.11 269,418.14 413,100.00 9,222.23 34,401.73 45,900.00 459,000.00 155,180.13
- -
Program: 8000 - Capital - - -
71 -Debt Service - 2,172,170.91 4,046,000.00 - 207,487.50 312,000.00 4,358,000.00 1,978,341.59
81 -Capital Improvement 395,838.46 603,865.67 3,175,000.00 64,582.12 3,007,301.30 430,000.00 3,605,000.00 (6,166.97)
82 -Capital Outlay - - 950,576.11 - - 175,000.00 1,125,576.11 1,125,576.11
83 -Accounting Income Add back (395,838.46) (2,003,865.67) - (64,582.12) (3,107,301.30) - - 5,111,166.97
Program: 8000 - Capital Total: - 772,170.91 8,171,576.11 - 107,487.50 917,000.00 9,088,576.11 8,208,917.70
Total Surplus (Deficit): 1,373,126.26$ 5,898,493.25$ -$ 145,565.86$ 500,498.45$ -$ -$ -$
Page 8 of 8
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Brian Tomp kins
C hief F inancial O ffic er
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #4.e.
Meeting Date: January 23, 2019
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 Dec ember 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, Dec ember 31, 2018.
B AC KGR O UN D / AN ALYS IS :
Includ ed herewith fo r the Board’s review is a s ummary o f Eas t Valley Water District’s financ ial results , as of
December 31, 2018.
AG E N C Y G O ALS AN D OB J E C T IVE S :
G o al and O bjec tives I I - Maintain a C ommitment to S us tainab ility, Transparenc y, and Ac c o untability
a) P rac tice Trans parent and Ac countab le F is cal Management
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the F inanc e Dep artment.
F IS C AL IMPAC T
T here is no fis cal impac t as s o c iated with this agend a item.
ATTACH M E N TS:
Description Type
December 2018 Financial Stateme nt M onthly Review Backup Material
December 2018 Financial Stateme nts Backup Material
FINANCIAL STATEMENTS MONTHLY REVIEW
DECEMBER 31, 2018
page | 1
The following is a highlight summary of the District’s financial results as of December 31,
2018. Please note all values presented are in millions.
Statement of Net Position
Total assets at December 31, 2018 are $199.12 million.
CLASSIFICATION WATER WASTEWATER DISTRICT TOTAL
Cash and Investments $ 22.86 $ 9.06 $ 31.92
Utility Plant, Net 109.69 18.93 128.62
Other Assets 23.55 15.03 38.58
Current Liabilities 5.79 0.29 6.08
Long Term Liabilities 53.55 14.71 68.26
Beginning Net Position 90.32 27.64 117.96
Change in Equity 6.44 0.38 6.82
Total Net Position $ 96.76 $ 28.02 $ 124.78
Cash and Investments are $31.92 million for the month of December, an increase of $2.16
million from the prior month. During the month of December, the District received an
additional reimbursement check from the State for Sterling Natural Resource Center in the
amount of $413K. The Cash and Investments balance has increased $8.96 million over the
past 12 consecutive months from $22.96 to $31.92 million.
$0
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$20
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CASH & INVESTMENTS
Restricted Unrestricted
FINANCIAL STATEMENTS MONTHLY REVIEW
DECEMBER 31, 2018
page | 2
Comparing current assets to current liabilities, the District has a current ratio at December
31, 2018 of 5.04 to 1, with 2 to 1 being an indication of sound financial condition.
Statement of Revenues & Expenses
Operating results are presented in three ways in the attached financial statements for the
period ending December 31, 2018. First is a one-page summary with monthly and year-to-
date totals for revenue and expenses, presented by Expense Category. Second is a one-
page summary with monthly and year-to-date totals for revenues and Expense by Program.
Third is a Budget-to-Actual presentation of program expense detail.
Total Revenues & Expenses through December 31, 2018 are summarized below (in
millions):
WATER WASTEWATER DISTRICT TOTAL
Revenue $ 15.17 $ 6.83 $ 22.00
Expense 8.73 6.45 15.18
Water Sales for the month ending December 31, 2018 were $848K; $186K under staff
projections for the month and $751K over the projections year-to-date.
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Water Sales by Tier
Tier 1 Tier 2 Tier 3 FY 2017-18 Projection
FINANCIAL STATEMENTS MONTHLY REVIEW
DECEMBER 31, 2018
page | 3
Water Sales by Customer Class
The table below shows the District’s water sales for the month of December 2018 by
customer class. All customer classes came in below projections; Residential and Irrigation
Customers were the largest portion of total change for the month.
CUSTOMER CLASS ACTUAL PROJECTION $ CHANGE % CHANGE
Residential 465,191$ 749,000$ (283,809)$ -38%
Multi-Family 199,316 302,000 (102,684) -34%
Commercial 81,308 94,000 (12,692) -14%
Irrigation 102,852 214,000 (111,148) -52%
The following table displays customer class by tier for the month of December 2018.
Commercial Tier 3 experienced the largest increase while Residential Tier 2 and Irrigation
Tier 2 experienced the largest decrease during the month.
CUSTOMER CLASS TIER ACTUAL PROJECTION $ CHANGE % CHANGE
Residential Tier 1 222,274$ 299,000$ (76,726)$ -26%
Residential Tier 2 103,413 295,000 (191,587) -65%
Residential Tier 3 139,504 155,000 (15,496) -10%
Multi-Family Tier 1 91,413 130,000 (38,587) -30%
Multi-Family Tier 2 28,733 86,000 (57,267) -67%
Multi-Family Tier 3 79,170 86,000 (6,830) -8%
Commercial Tier 1 53,865 71,000 (17,135) -24%
Commercial Tier 2 5,857 6,000 (143) -2%
Commercial Tier 3 21,586 17,000 4,586 27%
Irrigation Tier 2 38,693 123,000 (84,307) -69%
Irrigation Tier 3 64,159 91,000 (26,841) -29%
Total $ 848,667 $ 1,359,000 $ (510,333) -38%
FINANCIAL STATEMENTS MONTHLY REVIEW
DECEMBER 31, 2018
page | 4
The chart below is a comparative illustration of current Water Revenue compared to last
year’s Water Revenue. As noted in the graph, Water Sales and Meter Charges experienced
a decrease in Revenue over last year. Water consumption decreased 128.83 million gallons
of water (172K HCF) less than in December of 2017.
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12/31/2017 12/31/2018
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Comparative Monthly Water Revenue
(Water Sales & Meter Charges)
Meter Tier 1 Tier 2 Tier 3
Total - $2,019,279
Total - $1,435,605
FINANCIAL STATEMENTS MONTHLY REVIEW
DECEMBER 31, 2018
page | 5
Water Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Water Fund operating cost
centers for FY 2017-18 and FY 2018-19.
FINANCIAL STATEMENTS MONTHLY REVIEW
DECEMBER 31, 2018
page | 6
Wastewater Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Wastewater Fund operating
cost centers for FY 2017-18 and FY 2018-19.
WATER WASTEWATER DISTRICT TOTAL
Assets:
Current Assets:
01 Cash and Cash Equivalents 14,482,891.49$ 5,952,343.29$ 20,435,234.78$
02 Investments 3,497,717.11 1,853,289.75 5,351,006.86
03 Accounts Receivable, Net 3,742,205.34 276,400.83 4,018,606.17
04 ‐Interest Receivable 5,951.06 3,377.19 9,328.25
14*05 Other Receivables 327,432.50 - 327,432.50
06 Due from other Governments 16,144.57 - 16,144.57
08 Inventory 301,603.64 6,721.16 308,324.80
09 Prepaid Expenses 181,472.50 6,487.03 187,959.53
22,555,418.21 8,098,619.25 30,654,037.46
Non-Current Assets:
10 Restricted Cash and Cash Equivalents 4,879,375.21 1,253,482.78 6,132,857.99
11 Capital Assets not being Depreciated 15,534,476.39 13,667,877.57 29,202,353.96
13 Capital Assets, Net 109,692,582.44 18,927,376.81 128,619,959.25
130,106,434.04 33,848,737.16 163,955,171.20
Total Assets:152,661,852.25 41,947,356.41 194,609,208.66
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
156,098,775.17 43,020,709.62 199,119,484.79
Current Liabilities:
22 Accounts Payable and Accrued Expenses 1,401,485.76 29,959.97 1,431,445.73
23 Accrued Payroll and Benefits 721.13 - 721.13
15 Customer Service Deposits 1,605,181.34 - 1,605,181.34
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 273,181.99 79,391.90 352,573.89
19 Current Portion of Long-Term Debt 2,008,646.63 122,958.00 2,131,604.63
5,790,290.77 289,553.62 6,079,844.39
Non-Current Liabilities:
20 Compensated Absences, less current portion 18,540.59 391,557.57 410,098.16
28 Net Pension Liability 8,923,234.92 2,678,563.08 11,601,798.00
21 Long Term Debt, Less Current Portion 44,168,231.51 11,257,066.78 55,425,298.29
27 Other Liabilities 971.30 258,167.90 259,139.20
Deferred Inflows Of Resources
26 Deferred Inflows - Pensions 436,011.87 127,507.13 563,519.00
53,546,990.19 14,712,862.46 68,259,852.65
59,337,280.96 15,002,416.08 74,339,697.04
31 Equity 90,320,112.90 27,641,784.06 117,961,896.96
90,320,112.90 27,641,784.06 117,961,896.96
Tot Total Revenue 15,173,502.59 6,825,782.42 21,999,285.01
Tot Total Expense 8,732,121.28 6,449,272.94 15,181,394.22
6,441,381.31 376,509.48 6,817,890.79
96,761,494.21 28,018,293.54 124,779,787.75
156,098,775.17$ 43,020,709.62$ 199,119,484.79$ 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 December 31, 2018
Combining Schedule of Net Position
Total Equity and Current Surplus (Deficit):
Total Assets and Deferred Outflows of Resources:
Total Current Assets:
Total Non-Current Assets:
Page 1 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 848,668.30$ 9,851,455.35$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 5,248,544.65$
42 Meter Charges 586,736.26 4,500,053.72 8,960,000.00 - - - 8,960,000.00 4,459,946.28
43 Penalties 35,416.21 302,793.10 452,000.00 2,931.33 22,544.61 164,000.00 616,000.00 290,662.29
44 Wastewater System Charges - - - 287,368.46 2,361,626.62 4,630,000.00 4,630,000.00 2,268,373.38
45 Wastewater Treatment Charges - - - 524,004.96 4,423,953.90 8,233,000.00 8,233,000.00 3,809,046.10
46 Other Operating Revenue 27,147.36 277,657.55 21,000.00 25.00 3,375.00 - 21,000.00 (260,032.55)
47 Non Operating Revenue 3,628.32 241,542.87 200,000.00 - 14,282.29 88,000.00 288,000.00 32,174.84
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - - -
Revenue Total: 1,501,596.45 15,173,502.59 24,733,000.00 814,329.75 6,825,782.42 13,115,000.00 37,848,000.00 15,848,714.99
- - - - -
Expense by Category
51 Labor 352,977.09 2,208,147.00 4,865,400.00 93,353.14 584,662.51 1,457,600.00 6,323,000.00 3,530,190.49
56 Benefits 122,795.04 1,385,972.95 2,183,300.00 29,998.71 368,623.21 647,700.00 2,831,000.00 1,076,403.84
63 Contract Services 185,623.94 1,602,865.87 3,856,000.00 771,606.33 5,048,020.71 9,357,000.00 13,213,000.00 6,562,113.42
65 Professional Development 16,111.93 97,942.38 281,200.00 4,744.39 40,015.50 114,800.00 396,000.00 258,042.12
53 Overtime 23,823.65 173,332.28 289,200.00 1,191.94 13,241.71 59,800.00 349,000.00 162,426.01
62 Materials and Supplies 78,306.13 1,170,178.64 1,177,800.00 28,365.39 141,612.03 175,200.00 1,353,000.00 41,209.33
64 Utilities 166,758.22 983,509.40 2,376,523.89 4,550.66 47,664.08 200,900.00 2,577,423.89 1,546,250.41
52 Temporary Labor 3,614.82 11,889.41 - 1,549.20 5,095.46 - - (16,984.87)
67 Other 6,269.57 210,787.63 358,000.00 2,686.96 90,243.03 153,000.00 511,000.00 209,969.34
54 Standby 2,428.00 15,708.81 33,000.00 272.00 2,607.20 2,000.00 35,000.00 16,683.99
61 Water Supply - 99,616.00 1,067,000.00 - - - 1,067,000.00 967,384.00
71 -Debt Service - 2,172,170.91 4,046,000.00 - 207,487.50 312,000.00 4,358,000.00 1,978,341.59
81 -Capital Improvement 145,782.72 749,648.39 3,175,000.00 52,286.34 3,059,587.64 430,000.00 3,605,000.00 (204,236.03)
82 -Capital Outlay - - 950,576.11 - - 175,000.00 1,125,576.11 1,125,576.11
83 -Accounting Income Add back - (2,149,648.39) - (52,286.34) (3,159,587.64) - - 5,309,236.03
Expense Total: 1,104,491.11 8,732,121.28 24,659,000.00 938,318.72 6,449,272.94 13,085,000.00 37,744,000.00 22,562,605.78
Total Surplus (Deficit): 397,105.34$ 6,441,381.31$ -$ (123,988.97)$ 376,509.48$ -$ -$ -$
Unaudited
Revenue and Expense Budget-to-Actual by Category
Month Ended December 31, 2018
WATER WASTEWATER DISTRICT WIDE
Page 2 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 848,668.30$ 9,851,455.35$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 5,248,544.65$
42 Meter Charges 586,736.26 4,500,053.72 8,960,000.00 - - - 8,960,000.00 4,459,946.28
43 Penalties 35,416.21 302,793.10 452,000.00 2,931.33 22,544.61 164,000.00 616,000.00 290,662.29
44 Wastewater System Charges - - - 287,368.46 2,361,626.62 4,630,000.00 4,630,000.00 2,268,373.38
45 Wastewater Treatment Charges - - - 524,004.96 4,423,953.90 8,233,000.00 8,233,000.00 3,809,046.10
46 Other Operating Revenue 27,147.36 277,657.55 21,000.00 25.00 3,375.00 - 21,000.00 (260,032.55)
47 Non Operating Revenue 3,628.32 241,542.87 200,000.00 - 14,282.29 88,000.00 288,000.00 32,174.84
Revenue Total: 1,501,596.45 15,173,502.59 24,733,000.00 814,329.75 6,825,782.42 13,115,000.00 37,848,000.00 15,848,714.99
Progra 1000 - Board of Directors 8,050.82 58,795.77 235,900.00 3,450.32 24,841.14 101,100.00 337,000.00 253,363.09
Progra 2000 - General Administration 70,482.09 407,846.57 880,600.00 28,532.44 166,008.39 377,400.00 1,258,000.00 684,145.04
Progra 2100 - Human Resources 35,005.35 360,851.89 693,000.00 13,079.50 152,477.13 297,000.00 990,000.00 476,670.98
Progra 2200 - Public Affairs 30,102.52 257,335.49 571,000.00 45,700.44 327,271.45 571,000.00 1,142,000.00 557,393.06
Progra 2300 - Conservation 40,336.94 756,222.18 593,000.00 - - - 593,000.00 (163,222.18)
Progra 3000 - Finance 47,596.61 439,202.25 792,000.00 19,861.03 178,968.85 339,000.00 1,131,000.00 512,828.90
Progra 3200 - Information Technology 53,625.11 295,930.99 706,300.00 22,982.13 127,807.62 302,700.00 1,009,000.00 585,261.39
Progra 3300 - Customer Service 47,892.62 540,384.94 1,357,900.00 20,524.94 190,039.01 428,100.00 1,786,000.00 1,055,576.05
Progra 3400 - Meter Service 17,274.43 130,854.36 283,000.00 - - - 283,000.00 152,145.64
Progra 4000 - Engineering 52,533.33 403,823.03 1,064,700.00 20,718.14 205,454.33 456,300.00 1,521,000.00 911,722.64
Progra 5000 - Water Production 217,687.83 1,762,071.12 4,358,423.89 - - - 4,358,423.89 2,596,352.77
Progra 5100 - Water Treatment 35,324.29 374,477.55 848,000.00 - - - 848,000.00 473,522.45
Progra 5200 - Water Quality 24,978.31 211,049.30 434,000.00 - - - 434,000.00 222,950.70
Progra 6000 - Field Maintenance Administration 21,691.88 192,233.68 310,500.00 1,722.92 13,813.41 34,500.00 345,000.00 138,952.91
Progra 6100 - Water Maintenance 172,955.81 1,129,911.71 2,204,000.00 - - - 2,204,000.00 1,074,088.29
Progra 6200 - Wastewater Maintenance - - - 742,850.04 4,831,571.14 8,996,000.00 8,996,000.00 4,164,428.86
Progra 7000 - Facilities Maintenance 50,573.88 336,944.83 742,000.00 14,122.31 84,356.73 219,000.00 961,000.00 539,698.44
Progra 7100 - Fleet Maintenance 32,596.57 302,014.71 413,100.00 4,774.51 39,176.24 45,900.00 459,000.00 117,809.05
Progra 8000 - Capital 145,782.72 772,170.91 8,171,576.11 - 107,487.50 917,000.00 9,088,576.11 2,899,681.67
Total Surplus (Deficit):397,105.34$ 6,441,381.31$ -$ (123,988.97)$ 376,509.48$ -$ -$ -$
Revenue and Expense Budget-to-Actual by Program
Month Ended December 31, 2018
Unaudited
WATER WASTEWATER DISTRICT WIDE
Page 3 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 848,668.30$ 9,851,455.35$ 15,100,000.00$ -$ -$ -$ 15,100,000.00$ 5,248,544.65$
42 Meter Charges 586,736.26 4,500,053.72 8,960,000.00 - - - 8,960,000.00 4,459,946.28
43 Penalties 35,416.21 302,793.10 452,000.00 2,931.33 22,544.61 164,000.00 616,000.00 290,662.29
44 Wastewater System Charges - - - 287,368.46 2,361,626.62 4,630,000.00 4,630,000.00 2,268,373.38
45 Wastewater Treatment Charges - - - 524,004.96 4,423,953.90 8,233,000.00 8,233,000.00 3,809,046.10
46 Other Operating Revenue 27,147.36 277,657.55 21,000.00 25.00 3,375.00 - 21,000.00 (260,032.55)
47 Non Operating Revenue 3,628.32 241,542.87 200,000.00 - 14,282.29 88,000.00 288,000.00 32,174.84
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - -
Revenue Total: 1,501,596.45 15,173,502.59 24,733,000.00 814,329.75 6,825,782.42 13,115,000.00 37,848,000.00 15,848,714.99
Program: 1000 - Board of Directors - - -
51 Labor 3,675.00$ 25,480.00$ 73,500.00$ 1,575.00$ 10,920.00$ 31,500.00$ 105,000.00$ 68,600.00$
56 Benefits 2,584.49 26,329.43 45,500.00 1,107.61 11,284.00 19,500.00 65,000.00 27,386.57
62 Materials and Supplies - 82.49 700.00 - 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 1,791.33 6,903.85 38,500.00 767.71 2,601.78 16,500.00 55,000.00 45,494.37
Program: 1000 - Board of Directors Total: 8,050.82 58,795.77 235,900.00 3,450.32 24,841.14 101,100.00 337,000.00 253,363.09
Program: 2000 - General Administration - - -
51 Labor 23,826.86 146,980.80 354,900.00 10,138.70 62,918.85 152,100.00 507,000.00 297,100.35
53 Overtime 220.88 981.68 2,100.00 94.66 420.73 900.00 3,000.00 1,597.59
56 Benefits 10,145.98 111,529.29 189,000.00 2,746.92 39,088.14 81,000.00 270,000.00 119,382.57
62 Materials and Supplies 62.89 901.12 5,600.00 26.95 386.20 2,400.00 8,000.00 6,712.68
63 Contract Services 33,642.00 88,213.29 252,000.00 14,418.00 37,805.69 108,000.00 360,000.00 233,981.02
64 Utilities 171.25 864.20 2,100.00 73.39 370.38 900.00 3,000.00 1,765.42
65 Professional Development 2,412.23 58,376.19 74,900.00 1,033.82 25,018.40 32,100.00 107,000.00 23,605.41
Program: 2000 - General Administration Total: 70,482.09 407,846.57 880,600.00 28,532.44 166,008.39 377,400.00 1,258,000.00 684,145.04
Program: 2100 - Human Resources - - - -
51 Labor 11,301.10 69,986.47 156,800.00 4,843.32 29,994.21 67,200.00 224,000.00 124,019.32
52 Temporary Labor - - - - - - - -
53 Overtime - 1,188.40 2,100.00 - 509.30 900.00 3,000.00 1,302.30
56 Benefits 3,707.44 45,738.74 72,800.00 1,582.37 20,494.60 31,200.00 104,000.00 37,766.66
62 Materials and Supplies - 2,344.06 11,900.00 - 1,004.60 5,100.00 17,000.00 13,651.34
63 Contract Services 4,851.99 14,131.55 63,700.00 2,079.44 6,056.38 27,300.00 91,000.00 70,812.07
64 Utilities 32.50 191.18 700.00 13.92 81.91 300.00 1,000.00 726.91
65 Professional Development 8,849.74 16,813.11 28,000.00 1,876.49 4,139.61 12,000.00 40,000.00 19,047.28
67 Other 6,262.58 210,458.38 357,000.00 2,683.96 90,196.52 153,000.00 510,000.00 209,345.10
Program: 2100 - Human Resources Total: 35,005.35 360,851.89 693,000.00 13,079.50 152,477.13 297,000.00 990,000.00 476,670.98
Month Ended December 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Page 4 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended December 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 2200 - Public Affairs - - - -
51 Labor 18,067.87 112,775.89 196,500.00 11,608.33 72,408.10 196,500.00 393,000.00 207,816.01
52 Temporary Labor - - - - - - - -
53 Overtime 195.38 3,372.40 3,500.00 195.36 3,027.05 3,500.00 7,000.00 600.55
56 Benefits 4,964.82 48,983.14 66,000.00 3,418.86 42,470.70 66,000.00 132,000.00 40,546.16
62 Materials and Supplies 1,092.35 10,255.90 94,500.00 25,159.59 102,109.80 94,500.00 189,000.00 76,634.30
63 Contract Services 4,986.30 73,397.42 176,000.00 4,522.48 91,175.27 176,000.00 352,000.00 187,427.31
64 Utilities 86.08 3,478.07 14,000.00 86.09 10,798.71 14,000.00 28,000.00 13,723.22
65 Professional Development 709.72 5,072.67 20,500.00 709.73 5,281.82 20,500.00 41,000.00 30,645.51
Program: 2200 - Public Affairs Total: 30,102.52 257,335.49 571,000.00 45,700.44 327,271.45 571,000.00 1,142,000.00 557,393.06
Program: 2300 - Conservation - - - -
51 Labor 9,283.04 57,649.03 98,000.00 - - - 98,000.00 40,350.97
52 Temporary Labor - - - - - - - -
53 Overtime 269.28 2,053.26 3,000.00 - - - 3,000.00 946.74
56 Benefits 2,382.87 16,795.75 27,000.00 - - - 27,000.00 10,204.25
62 Materials and Supplies 26,616.41 656,556.21 228,000.00 - - - 228,000.00 (428,556.21)
63 Contract Services 1,725.00 22,815.69 210,000.00 - - - 210,000.00 187,184.31
64 Utilities 60.34 302.24 22,000.00 - - - 22,000.00 21,697.76
65 Professional Development - 50.00 5,000.00 - - - 5,000.00 4,950.00
Program: 2300 - Conservation Total: 40,336.94 756,222.18 593,000.00 - - - 593,000.00 (163,222.18)
Program: 3000 - Finance - - - -
51 Labor 33,310.00 207,049.44 455,000.00 14,275.67 88,578.15 195,000.00 650,000.00 354,372.41
52 Temporary Labor 2,210.55 2,210.55 - 947.37 947.37 - - (3,157.92)
53 Overtime 941.76 6,090.19 3,500.00 403.61 2,610.02 1,500.00 5,000.00 (3,700.21)
56 Benefits 11,006.62 149,663.60 181,300.00 4,200.24 54,093.85 77,700.00 259,000.00 55,242.55
62 Materials and Supplies 66.19 1,019.64 7,700.00 28.37 578.99 3,300.00 11,000.00 9,401.37
63 Contract Services 494.88 69,060.24 120,400.00 191.52 30,399.65 51,600.00 172,000.00 72,540.11
64 Utilities 114.89 665.51 2,800.00 49.23 285.21 1,200.00 4,000.00 3,049.28
65 Professional Development (548.28) 3,443.08 20,300.00 (234.98) 1,475.61 8,700.00 29,000.00 24,081.31
67 Other - - 1,000.00 - - - 1,000.00 1,000.00
Program: 3000 - Finance Total: 47,596.61 439,202.25 792,000.00 19,861.03 178,968.85 339,000.00 1,131,000.00 512,828.90
Program: 3200 - Information Technology - - - -
51 Labor 16,539.06 100,974.57 233,800.00 7,088.15 43,274.86 100,200.00 334,000.00 189,750.57
52 Temporary Labor - - - - - - - -
53 Overtime - - - - - - - -
56 Benefits 3,879.73 37,238.98 76,300.00 1,662.69 16,939.54 32,700.00 109,000.00 54,821.48
62 Materials and Supplies 1,592.32 8,882.65 24,500.00 682.43 3,806.86 10,500.00 35,000.00 22,310.49
63 Contract Services 31,292.50 147,265.96 350,700.00 13,411.07 63,114.00 150,300.00 501,000.00 290,620.04
64 Utilities 321.50 1,645.06 3,500.00 137.79 705.03 1,500.00 5,000.00 2,649.91
65 Professional Development - (76.23) 17,500.00 - (32.67) 7,500.00 25,000.00 25,108.90
Program: 3200 - Information Technology Total: 53,625.11 295,930.99 706,300.00 22,982.13 127,807.62 302,700.00 1,009,000.00 585,261.39
Page 5 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended December 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 3300 - Customer Service - - - -
51 Labor 18,948.74 132,706.01 333,200.00 8,120.87 56,873.94 142,800.00 476,000.00 286,420.05
52 Temporary Labor 1,404.27 9,678.86 - 601.83 4,148.09 - - (13,826.95)
53 Overtime 125.69 1,773.28 3,500.00 53.86 759.94 1,500.00 5,000.00 2,466.78
56 Benefits 8,802.09 106,200.02 179,900.00 3,771.90 46,677.74 77,100.00 257,000.00 104,122.24
62 Materials and Supplies 273.47 817.82 5,600.00 117.20 350.50 2,400.00 8,000.00 6,831.68
63 Contract Services 17,698.79 263,708.80 713,200.00 7,585.18 70,394.78 151,800.00 865,000.00 530,896.42
64 Utilities 632.58 25,040.74 110,700.00 271.10 10,731.73 48,300.00 159,000.00 123,227.53
65 Professional Development - 130.16 11,800.00 - 55.78 4,200.00 16,000.00 15,814.06
67 Other 6.99 329.25 - 3.00 46.51 - - (375.76)
Program: 3300 - Customer Service Total: 47,892.62 540,384.94 1,357,900.00 20,524.94 190,039.01 428,100.00 1,786,000.00 1,055,576.05
Program: 3400 - Meter Service - - - -
51 Labor 13,001.92 81,543.29 178,000.00 - - - 178,000.00 96,456.71
53 Overtime - 1,881.96 10,000.00 - - - 10,000.00 8,118.04
56 Benefits 4,043.06 43,272.90 80,000.00 - - - 80,000.00 36,727.10
62 Materials and Supplies 90.47 382.34 5,000.00 - - - 5,000.00 4,617.66
63 Contract Services 69.42 3,405.10 8,000.00 - - - 8,000.00 4,594.90
64 Utilities 69.56 368.77 2,000.00 - - - 2,000.00 1,631.23
65 Professional Development - - - - - - - -
Program: 3400 - Meter Service Total: 17,274.43 130,854.36 283,000.00 - - - 283,000.00 152,145.64
Program: 4000 - Engineering - - - -
51 Labor 34,868.41 215,531.40 494,900.00 14,943.60 92,370.59 212,100.00 707,000.00 399,098.01
52 Temporary Labor - - - - - - - -
53 Overtime 433.86 1,086.21 1,400.00 185.93 465.50 600.00 2,000.00 448.29
56 Benefits 9,065.94 112,041.16 184,100.00 3,885.29 50,037.24 78,900.00 263,000.00 100,921.60
62 Materials and Supplies 364.19 999.86 17,500.00 156.09 428.51 7,500.00 25,000.00 23,571.63
63 Contract Services 2,372.50 46,645.75 203,700.00 964.50 60,118.75 87,300.00 291,000.00 184,235.50
64 Utilities 3,977.32 24,754.40 137,200.00 46.11 773.65 58,800.00 196,000.00 170,471.95
65 Professional Development 1,451.11 2,764.25 25,900.00 536.62 1,260.09 11,100.00 37,000.00 32,975.66
Program: 4000 - Engineering Surplus Total: 52,533.33 403,823.03 1,064,700.00 20,718.14 205,454.33 456,300.00 1,521,000.00 911,722.64
Program: 5000 - Water Production - - - -
51 Labor 49,540.13 313,285.00 649,000.00 - - - 649,000.00 335,715.00
53 Overtime 1,660.45 11,525.09 61,000.00 - - - 61,000.00 49,474.91
54 Standby 1,180.00 7,398.00 15,000.00 - - - 15,000.00 7,602.00
56 Benefits 15,304.97 199,058.69 292,000.00 - - - 292,000.00 92,941.31
61 Water Supply - 99,616.00 1,067,000.00 - - - 1,067,000.00 967,384.00
62 Materials and Supplies 4,787.10 103,358.85 284,000.00 - - - 284,000.00 180,641.15
63 Contract Services 9,279.72 278,953.21 381,000.00 - - - 381,000.00 102,046.79
64 Utilities 135,672.38 747,045.89 1,594,423.89 - - - 1,594,423.89 847,378.00
65 Professional Development 263.08 1,830.39 15,000.00 - - - 15,000.00 13,169.61
Program: 5000 - Water Production Total: 217,687.83 1,762,071.12 4,358,423.89 - - - 4,358,423.89 2,596,352.77
Page 6 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended December 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 5100 - Water Treatment - - - -
51 Labor 17,441.92 108,724.31 214,000.00 - - - 214,000.00 105,275.69
53 Overtime 2,161.16 16,546.13 25,000.00 - - - 25,000.00 8,453.87
56 Benefits 5,490.51 61,415.36 95,000.00 - - - 95,000.00 33,584.64
62 Materials and Supplies 777.68 67,188.53 165,000.00 - - - 165,000.00 97,811.47
63 Contract Services 858.50 42,463.50 149,000.00 - - - 149,000.00 106,536.50
64 Utilities 8,594.52 78,139.72 200,000.00 - - - 200,000.00 121,860.28
Program: 5100 - Water Treatment Total: 35,324.29 374,477.55 848,000.00 - - - 848,000.00 473,522.45
Program: 5200 - Water Quality - - - -
51 Labor 13,189.96 82,268.96 168,000.00 - - - 168,000.00 85,731.04
53 Overtime 688.27 3,597.21 15,000.00 - - - 15,000.00 11,402.79
56 Benefits 3,765.57 70,955.32 66,000.00 - - - 66,000.00 (4,955.32)
62 Materials and Supplies 242.08 10,026.44 18,000.00 - - - 18,000.00 7,973.56
63 Contract Services 7,092.43 42,936.90 159,000.00 - - - 159,000.00 116,063.10
64 Utilities - 1,146.34 2,000.00 - - - 2,000.00 853.66
65 Professional Development - 118.13 6,000.00 - - - 6,000.00 5,881.87
Program: 5200 - Water Quality Total: 24,978.31 211,049.30 434,000.00 - - - 434,000.00 222,950.70
Program: 6000 - Field Maintenance Administration - - - -
51 Labor 13,018.16 78,908.87 159,300.00 884.70 5,291.37 17,700.00 177,000.00 92,799.76
52 Temporary Labor - - - - - - - -
53 Overtime - 919.72 18,000.00 - - 2,000.00 20,000.00 19,080.28
54 Standby 1,248.00 8,310.81 18,000.00 272.00 2,607.20 2,000.00 20,000.00 9,081.99
56 Benefits 4,535.46 94,265.66 81,000.00 328.79 4,936.10 9,000.00 90,000.00 (9,201.76)
62 Materials and Supplies 54.20 450.52 2,700.00 - 44.04 300.00 3,000.00 2,505.44
63 Contract Services 88.43 461.92 900.00 8.58 8.58 100.00 1,000.00 529.50
64 Utilities 1,564.63 6,399.40 18,900.00 173.85 711.04 2,100.00 21,000.00 13,889.56
65 Professional Development 1,183.00 2,516.78 11,700.00 55.00 215.08 1,300.00 13,000.00 10,268.14
Program: 6000 - Field Maintenance Administration Total: 21,691.88 192,233.68 310,500.00 1,722.92 13,813.41 34,500.00 345,000.00 138,952.91
Program: 6100 - Water Maintenance - - - -
51 Labor 63,409.64 392,651.15 925,000.00 - - - 925,000.00 532,348.85
53 Overtime 16,523.70 116,541.56 130,000.00 - - - 130,000.00 13,458.44
56 Benefits 27,740.40 204,502.79 454,000.00 - - - 454,000.00 249,497.21
62 Materials and Supplies 35,650.05 243,311.40 241,000.00 - - - 241,000.00 (2,311.40)
63 Contract Services 29,632.02 166,829.81 454,000.00 - - - 454,000.00 287,170.19
64 Utilities - 6,075.00 - - - - - (6,075.00)
Program: 6100 - Water Maintenance Total: 172,955.81 1,129,911.71 2,204,000.00 - - - 2,204,000.00 1,074,088.29
Program: 6200 - Wastewater Maintenance - - - -
51 Labor - - - 15,782.24 99,772.69 290,000.00 290,000.00 190,227.31
53 Overtime - - - - 3,110.96 45,000.00 45,000.00 41,889.04
56 Benefits - - - 5,601.50 66,221.63 146,000.00 146,000.00 79,778.37
62 Materials and Supplies - - - 223.56 20,119.98 36,000.00 36,000.00 15,880.02
Wastewater Treatment - - - 524,004.96 4,423,953.90 7,610,000.00 7,610,000.00 3,186,046.10
63 Contract Services - - - 197,237.78 218,391.98 869,000.00 869,000.00 650,608.02
Program: 6200 - Wastewater Maintenance Total:- - - 742,850.04 4,831,571.14 8,996,000.00 8,996,000.00 4,164,428.86
Page 7 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended December 31, 2018
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 7000 - Facilities Maintenance - - - -
51 Labor 8,147.17 43,429.86 102,600.00 3,491.65 18,015.09 44,400.00 147,000.00 85,555.05
53 Overtime 603.22 6,532.58 10,500.00 258.52 2,799.63 4,500.00 15,000.00 5,667.79
56 Benefits 3,450.12 29,701.42 55,300.00 1,478.65 12,929.65 23,700.00 79,000.00 36,368.93
62 Materials and Supplies 3,803.13 26,927.03 36,400.00 1,428.67 6,688.38 9,600.00 46,000.00 12,384.59
63 Contract Services 28,091.20 184,966.42 383,700.00 4,763.60 25,384.82 75,300.00 459,000.00 248,648.76
64 Utilities 6,479.04 45,387.52 152,800.00 2,701.22 18,539.16 61,200.00 214,000.00 150,073.32
65 Professional Development - - 700.00 - - 300.00 1,000.00 1,000.00
Program: 7000 - Facilities Maintenance Total: 50,573.88 336,944.83 742,000.00 14,122.31 84,356.73 219,000.00 961,000.00 539,698.44
- -
Program: 7100 - Fleet Maintenance - - - -
51 Labor 5,408.11 38,201.95 72,900.00 600.91 4,244.66 8,100.00 81,000.00 38,553.39
53 Overtime - 431.01 2,700.00 - 47.88 300.00 3,000.00 2,521.11
56 Benefits 1,924.97 27,092.30 36,000.00 213.89 2,940.72 4,000.00 40,000.00 9,966.98
62 Materials and Supplies 2,833.60 36,673.78 29,700.00 542.53 6,058.81 3,300.00 33,000.00 (9,732.59)
63 Contract Services 13,448.26 157,610.31 153,000.00 2,419.22 21,216.91 17,000.00 170,000.00 (8,827.22)
64 Utilities 8,981.63 42,005.36 113,400.00 997.96 4,667.26 12,600.00 126,000.00 79,327.38
65 Professional Development - - 5,400.00 - - 600.00 6,000.00 6,000.00
Program: 7100 - Fleet Maintenance Total: 32,596.57 302,014.71 413,100.00 4,774.51 39,176.24 45,900.00 459,000.00 117,809.05
- -
Program: 8000 - Capital - - -
71 -Debt Service - 2,172,170.91 4,046,000.00 - 207,487.50 312,000.00 4,358,000.00 1,978,341.59
81 -Capital Improvement 145,782.72 749,648.39 3,175,000.00 52,286.34 3,059,587.64 430,000.00 3,605,000.00 (204,236.03)
82 -Capital Outlay - - 950,576.11 - - 175,000.00 1,125,576.11 1,125,576.11
83 -Accounting Income Add back (145,782.72) (2,149,648.39) - (52,286.34) (3,159,587.64) - - 5,309,236.03
Program: 8000 - Capital Total: - 772,170.91 8,171,576.11 - 107,487.50 917,000.00 9,088,576.11 8,208,917.70
Total Surplus (Deficit): 542,888.06$ 6,441,381.31$ -$ (123,988.97)$ 376,509.48$ -$ -$ -$
Page 8 of 8
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #4.f.
Meeting Date: January 23, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Novemb er 2018 Dis b ursements : Acc o unts payab le dis b ursements for the perio d includ e check
numbers 253223 through 253387, b ank drafts, and AC H P ayments in the amo unt of $9,667,311.41
and $545,465.85 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 Novemb er 1, 2018 thro ugh Novemb er 30, 2018 in the amount o f $10,212,777.26.
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 for No vember 2018 is attached fo r review and ap p ro val. T his proc es s provid es the Board 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 253223 thro ugh 253387, bank drafts ,
and AC H P ayments in the amount o f $9,667,311.41 and $545,465.85 fo r p ayro ll. S ignific ant exp enses 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
November 2018 P ayment Registe r Backup Material
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/1/2018 253223 ADP SCREENING 54.04
11/1/2018 253224 AIRWAVE COMMUNICATION ENT. 69,942.27
11/1/2018 253225 AIRX UTILITY SURVEYORS, INC 58,025.03
11/1/2018 253226 ANTHESIS (FORMERLY POMONA VALLEY WORKSHOP) 2,091.00
11/1/2018 253227 APPLEONE EMPLOYMENT SERVICE 1,765.44
11/1/2018 253228 AT&T 136.10
11/1/2018 253229 AT&T 281.92
11/1/2018 253230 AUTO ZONE 12.91
11/1/2018 253231 CHEM-TECH INTERNATIONAL INC 3,915.46
11/1/2018 253232 COLONIAL LIFE, PREMIUM 582.66
11/1/2018 253233 COMPUTERIZED EMBROIDERY COMPANY, INC 3,842.53
11/1/2018 253234 EWING IRRIGATION PRODUCTS INC 266.49
11/1/2018 253235 FAIRVIEW FORD SALES,INC 308.88
11/1/2018 253236 FIRST CHOICE SERVICES 230.19
11/1/2018 253237 FLEET MANAGEMENT DEPARTMENT 168.24
11/1/2018 253238 FRANCISCO XAVIER SAUCEDO JR 500.00
11/1/2018 253239 HATFIELD BUICK 42.46
11/1/2018 253240 HUB CONSTRUCTION SPECIALTIES 838.74
11/1/2018 253241
INLAND EMPIRE COMMUNITY NEWSPAPER/CCRR PUBLISHING
CO,.INC 1,605.00
11/1/2018 253242 K & L HARDWARE 89.12
11/1/2018 253243 MAC'S SPRING SHOP 421.15
11/1/2018 253244 MICHAEL J SYRKO, JR 323.24
11/1/2018 253245 MISSION REPROGRAPHICS 653.59
11/1/2018 253246 PETAS CAR CARE- KEVIN KOHRELL 1,455.76
11/1/2018 253247 PETTY CASH 205.47
11/1/2018 253248 PHOENIX LIFE INSURANCE COMPANY 66.74
11/1/2018 253249 SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT 275.00
11/1/2018 253250 SO CAL GAS 122.75
11/1/2018 253251 SOUTHERN CALIFORNIA EDISON COMPANY 7,976.04
11/1/2018 253252 STANTEC CONSULTING SERVICES, INC. 37,008.18
11/1/2018 253253 STAPLES BUSINESS ADVANTAGE 686.24
11/1/2018 253254 SWRCB 13,824.80
11/1/2018 253255 ULINE, INC. 740.42
11/1/2018 253256 UNION BANK, CORPORATE TRUST DIVISION 2,755.00
11/1/2018 253257 VERIZON 1,359.43
11/1/2018 253258 WILLDAN FINANCIAL SERVICES 1,031.46
11/1/2018 253259 ANNIE NG 200.00
11/7/2018 253260 SANDRA PANIAGUA 63.33
11/7/2018 253261 EQUITY PREMIUM INVESTMENTS, INC 69.48
11/7/2018 253262 GUSTAVO MENDOZA 143.57
11/7/2018 253263 PENTA BUILDING GROUP 1,722.28
11/7/2018 253264 ADVANCO FIRE PROTECTION INC 100.00
11/7/2018 253265 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 126.48
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 1 of 8
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/7/2018 253266 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 126.48
11/7/2018 253267 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 346.85
11/7/2018 253268 CHEM-TECH INTERNATIONAL INC 24,608.80
11/7/2018 253269 COUNTY OF SAN BERNARDINO, DEPT OF PUBLIC WORKS 317.00
11/7/2018 253270 CULLIGAN OF ONTARIO 94.50
11/7/2018 253271 DENTAL HEALTH SERVICES 320.40
11/7/2018 253272 DIB'S SAFE & LOCK SERVICE 16.23
11/7/2018 253273 DIRECTV 256.17
11/7/2018 253274 EWING IRRIGATION PRODUCTS INC 199.58
11/7/2018 253275 EYE MED VISION CARE 1,299.20
11/7/2018 253276 FULL TRAFFIC MAINTENANCE, INC 791.96
11/7/2018 253277 GARY YOUNG 480.29
11/7/2018 253278 HATFIELD BUICK 48.48
11/7/2018 253279 IDEA HALL 18,449.53
11/7/2018 253280 INLAND WATER WORKS SUPPLY CO 2,451.01
11/7/2018 253281 LIEBERT CASSIDY WHITMORE LCW 35.00
11/7/2018 253282 MAC'S SPRING SHOP 538.72
11/7/2018 253283 MICHAEL REARDON 197.76
11/7/2018 253284 SAFETY KLEEN CORP 251.03
11/7/2018 253285 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 14,818.36
11/7/2018 253286 SERGIO D. FIERRO 1,500.00
11/7/2018 253287 SOUTHERN CALIFORNIA EDISON COMPANY 25.49
11/7/2018 253288 STAPLES BUSINESS ADVANTAGE 3.42
11/7/2018 253289 TYLER TECHNOLGIES 2,000.00
11/7/2018 253290 UNIFIRST CORPORATION 545.94
11/7/2018 253291 VALLEY OFFICE EQUIPMENT 6.17
11/7/2018 253292 YARDLEY ORGILL CO. INC. YO FIRE 5,894.46
11/7/2018 253293 CINDY OVALLE 458.00
11/7/2018 253294 MICHAEL CARROLL 75.00
11/7/2018 253295 STELLA CARLOS 200.00
11/7/2018 253296 Alice Anaya 705.80
11/13/2018 253297 Bridget Tapia 625.80
11/13/2018 253307 AMS PAVING INC 1,641.78
11/14/2018 253298 PENNY MORE LLC 85.70
11/14/2018 253299 ALL ABOUT CABINETS INC. 97.67
11/14/2018 253300 DAVID DELGADO 24.32
11/14/2018 253301 PROPER T VIEW INC 55.85
11/14/2018 253302 BIBIANA WONG 100.98
11/14/2018 253303 BIBIANA WONG 140.08
11/14/2018 253304 AGUSTIN RODRIGUEZ 91.77
11/14/2018 253305 BRECKENRIDGE PROPERTY FUND 2018 LLC 14.17
11/14/2018 253306 MOHCINE DIOURI 71.91
11/15/2018 253308 R.E. THORNBURGH 1,535.07
11/15/2018 253309 AMAZON.COM, LLC 3,895.30
11/15/2018 253310 AMSTERDAM PRINTING & LITHO 1,013.55
11/15/2018 253311 ANTHESIS 2,391.00
11/15/2018 253312 APPLEONE EMPLOYMENT SERVICE 978.76
11/15/2018 253313 BURGESS MOVING & STORAGE 1,548.80
11/15/2018 253314 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 183.20
11/15/2018 253315 CHEM-TECH INTERNATIONAL INC 1,857.72
11/15/2018 253316 CWEA 275.00
11/15/2018 253317 DUKE'S ROOT CONTROL, INC. 20,311.03
11/15/2018 253318 EVERSOFT, INC 212.53
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 2 of 8
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/15/2018 253319 FLEET MANAGEMENT DEPARTMENT 730.90
11/15/2018 253320 FRANCHISE TAX BOARD 800.00
11/15/2018 253321 HACH COMPANY 8,603.00
11/15/2018 253322 HATFIELD BUICK 215.45
11/15/2018 253323 HIGHLAND COMMUNITY NEWS 3,800.00
11/15/2018 253324 KELLY ASSOCIATES MANAGEMENT GROUP LLC 5,980.00
11/15/2018 253325 LOWE'S 1,152.47
11/15/2018 253326 SOUTHERN CALIFORNIA EDISON COMPANY 133,833.86
11/15/2018 253327 SUPPLYWORKS, INTERLINE BRANDS INC 729.44
11/15/2018 253328 VALERO MARKETING & SUPPLY COMP 12,615.56
11/20/2018 253329 APPLEONE EMPLOYMENT SERVICE 950.02
11/20/2018 253330 AT&T 49.68
11/20/2018 253331 CHEM-TECH INTERNATIONAL INC 20,007.20
11/20/2018 253332 COMPUTERIZED EMBROIDERY COMPANY, INC 4,755.02
11/20/2018 253333 DIB'S SAFE & LOCK SERVICE 6.75
11/20/2018 253334 DONEGAN TREE SERVICE 1,720.00
11/20/2018 253335 FEDERAL EXPRESS CORPORATION 59.41
11/20/2018 253336 GOVERNMENT FINANCE OFFICERS ASSOCIATION 150.00
11/20/2018 253337 HATFIELD BUICK 281.07
11/20/2018 253338 HUB CONSTRUCTION SPECIALTIES 1,520.69
11/20/2018 253339 INLAND WATER WORKS SUPPLY CO 5,359.95
11/20/2018 253340 INTERSTATE BATTERY 108.86
11/20/2018 253341 JM CARDEN FIRE SPRINKLER 100.00
11/20/2018 253342 K & L HARDWARE 6.21
11/20/2018 253343 KONICA MINOLTA 696.59
11/20/2018 253344 MARLINK 1,084.71
11/20/2018 253345 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 700,966.21
11/20/2018 253346 SO CAL GAS 14.79
11/20/2018 253347 SOUTHERN CALIFORNIA EDISON COMPANY 10,422.64
11/20/2018 253348 STAPLES BUSINESS ADVANTAGE 917.03
11/20/2018 253349 THE SHERWIN WILLIAMS CO. 2,379.24
11/20/2018 253350 TYLER BUSINESS FORMS 440.00
11/20/2018 253351 UNIFIRST CORPORATION 326.31
11/20/2018 253352 UNITED PARCEL SERVICE, INC. 57.09
11/20/2018 253353 U.S. BANCORP SERVICE CENTER 38,771.46
11/21/2018 253358 SHARON LEMAY 21.21
11/21/2018 253359 MOHANADI HAMDALLAH 31.85
11/21/2018 253360 PASCALE FARES 28.23
11/21/2018 253361 MP/S UNICORN 18.04
11/21/2018 253362 KIM KIEU NGUYEN 36.58
11/21/2018 253363 FIRAS AFRAM 49.75
11/21/2018 253364 CHARLES FISCHER 100.00
11/21/2018 253365 EMANUEL CONTRERAS 294.00
11/21/2018 253366 PERLA HIDALGO 350.00
11/21/2018 253367 RAID SARA 100.00
11/21/2018 253368 ROBERT BURTON 150.00
11/21/2018 253369 ROZALIA TRAMMELL 100.00
11/21/2018 253370 WESTCORE II TIPPECANOE, LLC 269.62
11/28/2018 253371 GUILLERMO ALEMAN 192.64
11/28/2018 253372 COTTAGES OF CORSICA 75.00
11/28/2018 253373 WATER STREET LAND LLC 124.48
11/28/2018 253374 ALTERNATIVE HOSE INC 297.84
11/28/2018 253375 APPLEONE EMPLOYMENT SERVICE 1,709.18
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 3 of 8
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/28/2018 253376 AT&T 155.45
11/28/2018 253377 AT&T 319.21
11/28/2018 253378 BURGESON'S HEATING & AIR CONDITIONING, ICN 35.88
11/28/2018 253379 CHEM-TECH INTERNATIONAL INC 3,090.72
11/28/2018 253380 DENTAL HEALTH SERVICES 292.55
11/28/2018 253381 FIRST CHOICE SERVICES 606.22
11/28/2018 253382 HIGHLAND EQUIPMENT RENTAL 75.25
11/28/2018 253383 IDEA HALL 37,104.06
11/28/2018 253384 INLAND WATER WORKS SUPPLY CO 323.25
11/28/2018 253385 METROPOLITAN LIFE INS CO 103.23
11/28/2018 253386 NASSAU LIFE INSURANCE COMPANY 66.74
11/28/2018 253387 UNIFIRST CORPORATION 275.76
BANK DRAFTS
11/2/2018 DFT0002981 CA SDI Tax 1,915.75
11/2/2018 DFT0002982 Federal Payroll Tax 27,455.56
11/2/2018 DFT0002983 Medicare 7,591.73
11/2/2018 DFT0002984 State Payroll Tax 10,723.11
11/2/2018 DFT0002986 Social Security 37.32
11/2/2018 DFT0002987 CALPERS/ DEFERRED COMPENSATION 16,185.01
11/2/2018 DFT0002988 CALPERS/ RETIREMENT 38,907.89
11/2/2018 DFT0002989 STATE DISBURSEMENT UNIT 2,442.47
11/2/2018 DFT0002992 CALPERS/ MEDICAL 88,628.23
11/5/2018 DFT0002993 MERCHANT BANKCD 337.15
11/7/2018 DFT0002994 PayNearMe, Inc. 197.01
11/13/2018 DFT0003004 FORTE, ACH DIRECT INC, ACH FEES 7,018.99
11/13/2018 DFT0003005 PayNearMe, Inc. 163.18
11/13/2018 DFT0003006 TRANSFIRST DISCOUNT 14,255.44
11/14/2018 DFT0003016 LAIF INVESTMENT AGENCY 4,500,000.00
11/14/2018 DFT0003017 PayNearMe, Inc. 75.62
11/14/2018 DFT0003018 VERIFONE INC 22.00
11/16/2018 DFT0003008 CA SDI Tax 1,915.94
11/16/2018 DFT0003009 CALPERS/ DEFERRED COMPENSATION 16,378.11
11/16/2018 DFT0003010 CALPERS/ RETIREMENT 38,970.35
11/16/2018 DFT0003011 Federal Payroll Tax 26,617.67
11/16/2018 DFT0003012 Medicare 7,631.39
11/16/2018 DFT0003013 Social Security 44.64
11/16/2018 DFT0003014 STATE DISBURSEMENT UNIT 2,442.47
11/16/2018 DFT0003015 State Payroll Tax 9,641.84
11/20/2018 DFT0003019 PayNearMe, Inc. 262.68
11/23/2018 DFT0003037 VERIFONE INC 22.00
11/26/2018 DFT0003034 CBB 2,681.41
11/26/2018 DFT0003036 VERIFONE INC 22.00
11/28/2018 DFT0003035 PayNearMe, Inc. 216.91
11/29/2018 DFT0003038 LAIF INVESTMENT AGENCY 2,500,000.00
11/30/2018 DFT0003026 CA SDI Tax 1,873.31
11/30/2018 DFT0003027 CALPERS/ DEFERRED COMPENSATION 16,526.34
11/30/2018 DFT0003028 CALPERS/ RETIREMENT 38,986.15
11/30/2018 DFT0003029 Federal Payroll Tax 25,362.69
11/30/2018 DFT0003030 Medicare 7,758.57
11/30/2018 DFT0003031 Social Security 917.44
11/30/2018 DFT0003032 STATE DISBURSEMENT UNIT 2,442.47
11/30/2018 DFT0003033 State Payroll Tax 10,096.13
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 4 of 8
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/30/2018 DFT0003039 PayNearMe, Inc. 67.66
ACH PAYMENTS
11/1/2018 10004960 ADP, LLC 196.80
11/1/2018 10004961 ADS LLC 1,600.00
11/1/2018 10004962 ADVANTAGE FLEET WASH, INC 375.00
11/1/2018 10004963 ASHOK K. DHINGRA, AKD CONSULTING 20,510.18
11/1/2018 10004964 BARRY'S SECURITY SERVICES, INC 5,374.98
11/1/2018 10004965 BEN JOSEPH ZERPA 249.99
11/1/2018 10004966 BLAIS & ASSOCIATES INC 3,458.28
11/1/2018 10004967 BOOT BARN, INC 296.98
11/1/2018 10004968 CALGON CARBON CORPORATION 269.38
11/1/2018 10004969 CINTAS CORPORATION (FIRST AID) 510.19
11/1/2018 10004970 DANGELO CO INC 69.93
11/1/2018 10004971 EVWD EMPLOYEES EVENTS ASSOC 321.50
11/1/2018 10004972 EXCEL LANDSCAPE, ICN 12,656.20
11/1/2018 10004973 FLEET SALES & CONSULTING, INC. DBA BILL & WAGS INC. 486.00
11/1/2018 10004974 FMB TRUCK OUTFITTERS, INC 90.29
11/1/2018 10004975 FSA Only/East Valley Water District 1,408.54
11/1/2018 10004976 J COMM, INC. 19,807.61
11/1/2018 10004977 JEFF NOLTE 110.00
11/1/2018 10004978 JOSE MILLAN 390.00
11/1/2018 10004979 KALIE STIER 125.00
11/1/2018 10004980 LEGEND PUMP AND WELL 1,311.07
11/1/2018 10004981 LINCOLN NATIONAL LIFE INS CO. 2,182.63
11/1/2018 10004982 MCCRAY ENTERPRISES 4,569.97
11/1/2018 10004983 MICAH KENNEDY 105.00
11/1/2018 10004984 MILLER SPATIAL SERVICES, LLC 8,117.50
11/1/2018 10004985 MINUTEMAN PRESS OF RANCHO CUCAMONGA 110.14
11/1/2018 10004986 OFFICIAL PAYMENTS CORP. 37.05
11/1/2018 10004987 ORION SYSTEMS INTEGRATORS, LLC 2,000.00
11/1/2018 10004988 PLUMBERS DEPOT INC. 183.30
11/1/2018 10004989 POWERSTRIDE BATTERY CO. 91.47
11/1/2018 10004990 PRINCIPAL FINANCIAL GROUP 9,114.02
11/1/2018 10004991 QUINN COMPANY 467.50
11/1/2018 10004992 SAFETY COMPLIANCE COMPANY 400.00
11/1/2018 10004993 SCHUBERT ENTERPRISES INC 220.00
11/1/2018 10004994 SCN, SECURITY COMMUNICATION NETWORK, INC 374.50
11/1/2018 10004995 SUBLIME PROMOTIONS LLC 2,494.95
11/1/2018 10004996 SUPERIOR AUTOMOTIVE WAREHOUSE, INC. 174.27
11/1/2018 10004997 USA BLUE BOOK 123.79
11/1/2018 10004998 VOLOGY, INC. 10,970.00
11/1/2018 10004999 WAXIE SANITARY SUPPLY 461.68
11/1/2018 10005000 WEST COAST SAFETY SUPPLY CO 214.17
11/7/2018 10005001 ADVANTAGE FLEET WASH, INC 825.00
11/7/2018 10005002 AIRGAS, USA LLC 82.73
11/7/2018 10005003 ALLEN WILLIAMS 105.00
11/7/2018 10005004 ANTHONY'S IRRIGATION 11,185.00
11/7/2018 10005005 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 571.22
11/7/2018 10005006 B&A BLAIS & ASSOCIATES INC 1,541.39
11/7/2018 10005007 BARRY'S SECURITY SERVICES, INC 1,825.19
11/7/2018 10005008 BEN JOSEPH ZERPA 299.99
11/7/2018 10005009 BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 1,529.65
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 5 of 8
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/7/2018 10005010 CAROL CALES 449.59
11/7/2018 10005011 CLEARFLY COMMUNATIONS 1,350.49
11/7/2018 10005012 COUNTY OF SAN BERNARDINO, RECORDER- CLERK 136.00
11/7/2018 10005013 DANIEL DAVIS 507.17
11/7/2018 10005014 DAVID HERNANDEZ 422.05
11/7/2018 10005015 FERGUSON ENTERPRISES, INC. 399,774.06
11/7/2018 10005016 FRONTIER COMMUNICATIONS 55.03
11/7/2018 10005017 GARY STURDIVAN 612.35
11/7/2018 10005018 GERALD SIEVERS 612.35
11/7/2018 10005019 GORDON GRANT 529.37
11/7/2018 10005020 JC LAW FIRM 12,725.00
11/7/2018 10005021 JOSE MILLAN 140.00
11/7/2018 10005022 LESLIE'S POOL SUPPLIES, INC. 75.17
11/7/2018 10005023 MANAGED HEALTH NETWORK 245.28
11/7/2018 10005024 MANAGED MOBILE, INC. 3,303.33
11/7/2018 10005025 MCCALL'S METER SALES & SERVICE 2,585.00
11/7/2018 10005026 MICHAEL HENDERSON 597.23
11/7/2018 10005027 MIKE MALONEY 647.10
11/7/2018 10005028 MILLER SPATIAL SERVICES, LLC 6,930.00
11/7/2018 10005029 NATIONAL CONSTRUCTION RENTALS 3,607.20
11/7/2018 10005030 ORION SYSTEMS INTEGRATORS, LLC 2,000.00
11/7/2018 10005031 PLUS 1 PERFORMANCE 38.10
11/7/2018 10005032 POLLARDWATER 384.32
11/7/2018 10005033 POWERSTRIDE BATTERY CO. 208.61
11/7/2018 10005034 REBECCA KASTEN 700.00
11/7/2018 10005035 THE WINNER INDUSTRIAL SUPPLY INC 2,734.11
11/7/2018 10005036 THOMAS P ORTON 465.35
11/7/2018 10005037 UNDERGROUND SERVICE ALERT 287.20
11/7/2018 10005038 USA BLUE BOOK 320.76
11/7/2018 10005039 VERIZON WIRELESS 4,586.20
11/7/2018 10005041 VISTA PAINTS 315.85
11/7/2018 10005042 VULCAN MATERIALS CO/ CALMAT CO 663.06
11/15/2018 10005043 BARRY'S SECURITY SERVICES, INC 1,972.65
11/15/2018 10005044 BEN JOSEPH ZERPA 299.99
11/15/2018 10005045 BOOT BARN, INC 415.78
11/15/2018 10005046 CLINICAL LAB OF S B 7,084.50
11/15/2018 10005047 DIAMOND FENCE COMPANY 1,670.00
11/15/2018 10005048 DIMENSION DATA NORTH AMERICA 17,835.83
11/15/2018 10005049 EXCEL LANDSCAPE, ICN 59.47
11/15/2018 10005050 FILARSKY & WATT LLP 310.00
11/15/2018 10005051 FRONTIER COMMUNICATIONS 615.22
11/15/2018 10005052 IMG/INLAND MEDIA GROUP, STEVE SWITZER 160.00
11/15/2018 10005053 JC LAW FIRM 42,880.00
11/15/2018 10005054 JOSE MILLAN 2,740.00
11/15/2018 10005055 KALIE STIER 470.00
11/15/2018 10005056 KAMBRELL CAMPER 155.00
11/15/2018 10005057 LAND ENGINEERING CONSULTANTS 14,856.25
11/15/2018 10005058 LANDS END INC 195.12
11/15/2018 10005059 MANAGED MOBILE, INC. 1,873.60
11/15/2018 10005060 MINUTEMAN PRESS OF RANCHO CUCAMONGA 19,316.94
11/15/2018 10005061 NATIONAL CONSTRUCTION RENTALS 158.49
11/15/2018 10005062 PATTON'S SALES CORP 25.61
11/15/2018 10005063 PLUS 1 PERFORMANCE 724.22
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 6 of 8
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/15/2018 10005064 STEPHANIE MICHELE GUIDA 318.75
11/15/2018 10005065 THE QUINTANA CRUZ COMPANY, LLC 4,000.00
11/15/2018 10005066 THE WINNER INDUSTRIAL SUPPLY INC 1,309.00
11/15/2018 10005067 WATEREUSE ASSOCIATION 3,129.75
11/15/2018 10005068 WAXIE SANITARY SUPPLY 419.19
11/15/2018 10005069 EVWD EMPLOYEES EVENTS ASSOC 321.50
11/15/2018 10005070 FSA Only/East Valley Water District 1,385.10
11/20/2018 10005071 ADVANTAGE FLEET WASH, INC 300.00
11/20/2018 10005072 AIRGAS, USA LLC 219.35
11/20/2018 10005073 ALLEN WILLIAMS 85.00
11/20/2018 10005074 BARRY'S SECURITY SERVICES, INC 1,641.95
11/20/2018 10005075 BEN JOSEPH ZERPA 299.99
11/20/2018 10005076 CALGON CARBON CORPORATION 269.38
11/20/2018 10005077 CALIFORNIA FUELS & LUBRICANTS 1,264.33
11/20/2018 10005078 CALIFORNIA TOOL & WELDING SUPPLY 110.98
11/20/2018 10005079 CHEMSEARCH 162.20
11/20/2018 10005080 CINTAS CORPORATION (FIRST AID) 147.33
11/20/2018 10005081 CLIFF'S PEST CONTROL 323.00
11/20/2018 10005082 CORELOGIC SOLUTIONS INC. 467.90
11/20/2018 10005083 ED KING 105.00
11/20/2018 10005084 FERGUSON ENTERPRISES, INC. 23,309.12
11/20/2018 10005085 FRONTIER COMMUNICATIONS 188.43
11/20/2018 10005086 GENESIS INDUSTRIAL SUPPLY, INC 640.54
11/20/2018 10005087 INFOSEND, INC 1,035.97
11/20/2018 10005088 INLAND DESERT SECURITY & COMMUNICATIONS, INC 558.00
11/20/2018 10005089 LANDS END INC 216.43
11/20/2018 10005090 LEGEND PUMP AND WELL 5,120.00
11/20/2018 10005091 MANAGED MOBILE, INC. 2,266.55
11/20/2018 10005092 MILLER SPATIAL SERVICES, LLC 12,020.00
11/20/2018 10005093 MINUTEMAN PRESS OF RANCHO CUCAMONGA 870.68
11/20/2018 10005094 SAFETY COMPLIANCE COMPANY 200.00
11/20/2018 10005095 SHRED-IT US JV LLC 121.78
11/20/2018 10005096 VULCAN MATERIALS CO/ CALMAT CO 2,886.71
11/28/2018 10005097 ADVANTAGE FLEET WASH, INC 290.00
11/28/2018 10005098 ASHOK K. DHINGRA, AKD CONSULTING 13,587.14
11/28/2018 10005099 BARRY'S SECURITY SERVICES, INC 1,713.18
11/28/2018 10005100 DIMENSION DATA NORTH AMERICA 21,472.11
11/28/2018 10005101 EVWD EMPLOYEES EVENTS ASSOC 346.50
11/28/2018 10005102 EXCEL LANDSCAPE, ICN 58.70
11/28/2018 10005103 FLEET SALES & CONSULTING, INC. DBA BILL & WAGS INC. 203.06
11/28/2018 10005104 FRONTIER COMMUNICATIONS 460.22
11/28/2018 10005105 FSA Only/East Valley Water District 1,352.23
11/28/2018 10005106 GWEN MARLOWE CATERING 2,682.75
11/28/2018 10005107 INFOSEND, INC 85,166.50
11/28/2018 10005108 JASON WOLF 50.69
11/28/2018 10005109 JOSE MILLAN 270.00
11/28/2018 10005110 KALIE STIER 250.00
11/28/2018 10005111 MANAGED MOBILE, INC. 1,110.93
11/28/2018 10005112 MCCRAY ENTERPRISES 3,627.04
11/28/2018 10005113 MINUTEMAN PRESS OF RANCHO CUCAMONGA 3,225.58
11/28/2018 10005114 PRINCIPAL FINANCIAL GROUP 9,372.30
11/28/2018 10005115 SCHUBERT ENTERPRISES INC 285.00
11/28/2018 10005116 SOURCE GRAPHICS 434.00
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 7 of 8
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
11/28/2018 10005117 SUPERIOR AUTOMOTIVE WAREHOUSE, INC. 70.51
11/28/2018 10005118 VULCAN MATERIALS CO/ CALMAT CO 662.54
TOTAL 9,667,311.41$
PAYMENT REGISTER
NOVEMBER 1, 2018 - NOVEMBER 30, 2018 Page 8 of 8
B O AR D AGE N D A S TAF F R E P ORT
Agend a Item #4.g.
Meeting Date: January 23, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Dec emb er 2018 Dis b ursements : Acc o unts payab le dis bursements for the period includ e c heck
numbers 253388 through 253514, b ank drafts, and AC H P ayments in the amo unt of $1,309,968.06
and $365,452.96 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 Dec emb er 1, 2018 thro ugh Dec emb er 31, 2018 in the amount o f $1,675,421.02.
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 for Dec emb er 2018 is attac hed for review and approval. T his proc es s p ro vides the Board 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 253388 thro ugh 253514, bank drafts ,
and AC H P ayments in the amount of $1,309,968.06 and $365,452.96 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
December 2018 P ayment Registe r Backup Material
PAYMENT REGISTER
DECEMBER 1, 2018 - DECEMBER 31, 2018
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
12/3/2018 253388 CITY OF HIGHLAND 4,000.00
12/3/2018 253389 GWEN MARLOWE CATERING 2,682.75
12/4/2018 253401 Gina Maeda 600.00
12/5/2018 253390 HUA LUO 100.00
12/5/2018 253391 CARNIELLO ENT. 1,471.94
12/5/2018 253392 AMERICAN ASPHALT 1,800.00
12/5/2018 253393 SUKUT CONSTRUCTION 1,009.82
12/5/2018 253394 ARB STRUCTURES, INC. 1,341.52
12/5/2018 253395 TK CONSTRUCTION 934.85
12/5/2018 253396 PATRIOT PAVING INC 1,710.52
12/5/2018 253397 3D REMODELING INC 46.10
12/5/2018 253398 DANIEL A VIELMA 26.41
12/5/2018 253399 YUANDONG TRADING LLC 421.10
12/5/2018 253400 JAMES A SHEPPARD 630.71
12/5/2018 253402 ADP SCREENING 27.02
12/5/2018 253403 AIR CHIEF, INC. 598.12
12/5/2018 253404 BUDGET TRANSMISSIONS II INC 2,793.70
12/5/2018 253405 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 3,869.74
12/5/2018 253406 COLONIAL LIFE, PREMIUM 582.66
12/5/2018 253407 CWEA 275.00
12/5/2018 253408 DIRECTV 374.97
12/5/2018 253409 DONEGAN TREE SERVICE 1,810.00
12/5/2018 253410 EVERSOFT, INC 212.53
12/5/2018 253411 GARY YOUNG 480.29
12/5/2018 253412 GWEN MARLOWE CATERING 894.25
12/5/2018 253413 GWEN MARLOWE CATERING 894.25
12/5/2018 253414 HATFIELD BUICK 120.04
12/5/2018 253415 INLAND WATER WORKS SUPPLY CO 3,668.24
12/5/2018 253416 JEFFREY A. JACOBSON 5,000.00
12/5/2018 253417 K & L HARDWARE 48.38
12/5/2018 253418 MC CROMETER INC 4,007.59
12/5/2018 253419 PETTY CASH 346.25
12/5/2018 253420 SO CAL GAS 249.70
12/5/2018 253421 STAPLES BUSINESS ADVANTAGE 408.61
12/5/2018 253422 UNIFIRST CORPORATION 266.82
12/12/2018 253423 THE SAN BERNARDINO APARTMENTS 1,836.50
12/12/2018 253424 THE SAN BERNARDINO APARTMENTS 3,189.88
12/12/2018 253425 CHRISTOPHER GOLDMAN 26.63
12/12/2018 253426 GW SAN DIEGO PROPERTIES LLC 86.82
12/12/2018 253427 ACE INVESTMENTS CAPITAL INC 78.44
12/12/2018 253428 ERIK MARTINEZ 43.27
12/12/2018 253429 CLAYTON FABECK 11,500.00
12/12/2018 253430 IRMA NICHOLS 200.00
12/12/2018 253431 KRISTIN WILSHIRE 150.00
12/12/2018 253432 KRISTINE MERCADO 100.00
12/12/2018 253433 MARY JOHNSON 30.00
12/12/2018 253434 PAMELA MILLER 500.00
PAYMENT REGISTER
DECEMBER 1, 2018 - DECEMBER 31, 2018 Page 1 of 5
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
12/12/2018 253435 PAMELA MILLER 200.00
12/12/2018 253436 QUOVONNA BRADY 100.00
12/12/2018 253437 ROBERT GLENNON 150.00
12/12/2018 253438 MICHAEL HILL 104.53
12/13/2018 253439 ANTHESIS 2,718.00
12/13/2018 253440 APPLEONE EMPLOYMENT SERVICE 2,278.26
12/13/2018 253441 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 126.48
12/13/2018 253442 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 693.70
12/13/2018 253443 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 126.48
12/13/2018 253444 BURRTEC WASTE (GROUP) INDUSTRIES, INC. 970.73
12/13/2018 253445 CULLIGAN OF ONTARIO 94.50
12/13/2018 253446 CWEA 275.00
12/13/2018 253447 DAILY JOURNAL CORPORATION 268.40
12/13/2018 253448 DIB'S SAFE & LOCK SERVICE 5,707.19
12/13/2018 253449 EXPERIAN 415.52
12/13/2018 253450 EYE MED VISION CARE 1,320.76
12/13/2018 253451 GOLDEN BELL PRODUCTS, INC 46,053.00
12/13/2018 253452 INLAND WATER WORKS SUPPLY CO 1,222.56
12/13/2018 253453 K & L HARDWARE 26.96
12/13/2018 253454 KELLY ASSOCIATES MANAGEMENT GROUP LLC 1,782.50
12/13/2018 253455 LIEBERT CASSIDY WHITMORE LCW 420.00
12/13/2018 253456 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 27,505.00
12/13/2018 253457 SOUTHERN CALIFORNIA EDISON COMPANY 27.47
12/13/2018 253458 STAPLES BUSINESS ADVANTAGE 82.74
12/13/2018 253459 SWRCB 14,527.00
12/13/2018 253460 TYLER BUSINESS FORMS 94.56
12/13/2018 253461 UNIFIRST CORPORATION 267.80
12/13/2018 253462 VERIZON 973.42
12/13/2018 253463 INLAND COUNTIES ASSOCIATION OF PARALEGALS 100.00
12/13/2018 253464 TOUCH OF THE MASTER 140.00
12/13/2018 253465 Valeria Alvear 170.00
12/13/2018 253466 Karen Martinez 852.90
12/14/2018 253467 DANIEL JOHNSON 50.54
12/14/2018 253468 DANIEL PADILLA 112.70
12/14/2018 253469 PETER SANCHEZ 62.26
12/14/2018 253470 DANG LA 27.54
12/14/2018 253471 HOA HUYNH LA 75.81
12/14/2018 253472 ALEJANDRO NUNEZ MIROLA 64.41
12/14/2018 253473 SALEH SARWAR 9.68
12/14/2018 253474 JOHN BULLARD 338.69
12/14/2018 253475 VANNESSA HILL 49.56
12/19/2018 253476 ISMAEL MIRANDA 150.00
12/19/2018 253477 JOY CHAKMA 150.00
12/19/2018 253478 NEWBERRY GUTIERREZ 100.00
12/19/2018 253479 ROSLYN AMPARO 200.00
12/19/2018 253480 TERESA GARIBAY 200.00
12/19/2018 253481 WEI ZHAO 150.00
12/19/2018 253482 WILLIAM WILLSEY 200.00
12/20/2018 253483 ADVANCED OFFICE, IMAGING PLUS 409.79
12/20/2018 253484 APPLEONE EMPLOYMENT SERVICE 2,885.76
12/20/2018 253485 AT&T 49.68
12/20/2018 253486 BURGESS MOVING & STORAGE 1,500.30
12/20/2018 253487 CHEM-TECH INTERNATIONAL INC 3,151.00
12/20/2018 253488 CITY OF HIGHLAND 300.00
12/20/2018 253489 COMPUTERIZED EMBROIDERY COMPANY, INC 167.77
12/20/2018 253490 CTM GROUP, INC 2,735.00
PAYMENT REGISTER
DECEMBER 1, 2018 - DECEMBER 31, 2018 Page 2 of 5
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
12/20/2018 253491 DIB'S SAFE & LOCK SERVICE 90.89
12/20/2018 253492 FEDERAL EXPRESS CORPORATION 25.41
12/20/2018 253493 FIRST CHOICE SERVICES 723.92
12/20/2018 253494 FLEET MANAGEMENT DEPARTMENT 442.26
12/20/2018 253495 HIGHLAND COMMUNITY NEWS 1,900.00
12/20/2018 253496 HIGHLAND DISTRICT COUNCIL ON AGING 1,440.00
12/20/2018 253497 INLAND WATER WORKS SUPPLY CO 3,804.14
12/20/2018 253498 K & L HARDWARE 21.50
12/20/2018 253499 KONICA MINOLTA BUSINESS SOLUTIONS 474.40
12/20/2018 253500 LOWE'S 957.88
12/20/2018 253501 PETAS CAR CARE- KEVIN KOHRELL 1,740.52
12/20/2018 253502 PETTY CASH 472.38
12/20/2018 253503 PILAR ONATE 22,725.00
12/20/2018 253504 SOUTHERN CALIFORNIA EDISON COMPANY 134,722.05
12/20/2018 253505 STANTEC CONSULTING SERVICES, INC. 42,641.50
12/20/2018 253506 U.S. BANCORP SERVICE CENTER 32,856.31
12/20/2018 253511 UNIFIRST CORPORATION 334.31
12/20/2018 253512 VALERO MARKETING & SUPPLY COMP 9,487.13
12/20/2018 253513 VALLEY OFFICE EQUIPMENT 9.80
12/20/2018 253514 YMCA OF THE EAST VALLEY 50.00
BANK DRAFTS
12/3/2018 DFT0003040 MERCHANT BANKCD 288.20
12/4/2018 DFT0003041 CALPERS/ MEDICAL 87,972.68
12/6/2018 DFT0003042 PayNearMe, Inc. 222.88
12/10/2018 DFT0003045 PayNearMe, Inc. 111.44
12/10/2018 DFT0003046 TRANSFIRST DISCOUNT 13,190.87
12/11/2018 DFT0003064 FORTE, ACH DIRECT INC, ACH FEES 6,858.05
12/14/2018 DFT0003047 CA SDI Tax 1,892.50
12/14/2018 DFT0003048 CALPERS/ DEFERRED COMPENSATION 16,632.92
12/14/2018 DFT0003049 CALPERS/ RETIREMENT 39,473.85
12/14/2018 DFT0003050 Federal Payroll Tax 27,839.76
12/14/2018 DFT0003051 Social Security 147.96
12/14/2018 DFT0003052 STATE DISBURSEMENT UNIT 2,442.47
12/14/2018 DFT0003053 State Payroll Tax 10,990.79
12/14/2018 DFT0003054 Medicare 8,240.40
12/14/2018 DFT0003065 VERIFONE INC 22.00
12/19/2018 DFT0003062 STATE DISBURSEMENT UNIT 2,442.47
12/20/2018 DFT0003066 PayNearMe, Inc. 427.85
12/24/2018 DFT0003079 VERIFONE INC 22.00
12/26/2018 DFT0003080 VERIFONE INC 22.00
12/27/2018 DFT0003077 CBB 2,706.65
12/28/2018 DFT0003056 CA SDI Tax 1,488.85
12/28/2018 DFT0003057 CALPERS/ DEFERRED COMPENSATION 16,592.25
12/28/2018 DFT0003058 CALPERS/ RETIREMENT 38,494.96
12/28/2018 DFT0003059 Federal Payroll Tax 23,499.65
12/28/2018 DFT0003060 Medicare 7,051.07
12/28/2018 DFT0003061 Social Security 803.74
12/28/2018 DFT0003063 State Payroll Tax 9,150.95
12/31/2018 DFT0003078 PayNearMe, Inc. 228.85
ACH PAYMENTS
12/5/2018 10005119 ADP, LLC 198.55
12/5/2018 10005120 ADS LLC 1,600.00
12/5/2018 10005121 BACKFLOW PREVENTION DEVICE INSPECTIONS INC 511.27
12/5/2018 10005122 BARRY'S SECURITY SERVICES, INC 1,743.70
PAYMENT REGISTER
DECEMBER 1, 2018 - DECEMBER 31, 2018 Page 3 of 5
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
12/5/2018 10005123 BOOT BARN, INC 861.57
12/5/2018 10005124 CAROL CALES 449.59
12/5/2018 10005125 CINTAS CORPORATION (FIRST AID) 337.12
12/5/2018 10005126 CLEARFLY COMMUNATIONS 1,350.49
12/5/2018 10005127 CORE & MAIN LP 1,323.02
12/5/2018 10005128 DANGELO CO INC 175.09
12/5/2018 10005129 DANIEL DAVIS 507.17
12/5/2018 10005130 DAVID HERNANDEZ 422.05
12/5/2018 10005131 DIMENSION DATA NORTH AMERICA 6,021.40
12/5/2018 10005132 EXCEL LANDSCAPE, ICN 12,200.00
12/5/2018 10005133 FERGUSON ENTERPRISES, INC. 150.08
12/5/2018 10005134 GARY STURDIVAN 612.35
12/5/2018 10005135 GERALD SIEVERS 612.35
12/5/2018 10005136 GORDON GRANT 529.37
12/5/2018 10005137 HAAKER EQUIPMENT COMPANY 484.49
12/5/2018 10005138 JOSE MILLAN 2,750.00
12/5/2018 10005139 LINCOLN NATIONAL LIFE INS CO. 2,165.93
12/5/2018 10005140 MANAGED HEALTH NETWORK 241.92
12/5/2018 10005141 MCCRAY ENTERPRISES 3,639.81
12/5/2018 10005142 MICHAEL HENDERSON 597.23
12/5/2018 10005143 MIKE J. ROQUET CONSTRUCTION INC 17,702.10
12/5/2018 10005144 MIKE MALONEY 647.10
12/5/2018 10005145 MILLER SPATIAL SERVICES, LLC 5,610.00
12/5/2018 10005146 MINUTEMAN PRESS OF RANCHO CUCAMONGA 2,549.78
12/5/2018 10005147 OFFICIAL PAYMENTS CORP. 39.45
12/5/2018 10005148 PLUMBERS DEPOT INC. 472.36
12/5/2018 10005149 PLUS 1 PERFORMANCE 1,253.06
12/5/2018 10005150 REBECCA KASTEN 239.56
12/5/2018 10005151 THOMAS P ORTON 465.35
12/5/2018 10005152 UNDERGROUND SERVICE ALERT 318.55
12/5/2018 10005153 USA BLUE BOOK 619.59
12/5/2018 10005154 VISTA PAINTS 174.26
12/5/2018 10005155 VULCAN MATERIALS CO/ CALMAT CO 1,321.69
12/13/2018 10005156 ADCOMP SYSTEMS 638.58
12/13/2018 10005157 ADVANTAGE FLEET WASH, INC 430.00
12/13/2018 10005158 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 796.83
12/13/2018 10005159 BARRY'S SECURITY SERVICES, INC 1,641.95
12/13/2018 10005160 CLIFF'S PEST CONTROL 323.00
12/13/2018 10005161 CLINICAL LAB OF S B 6,250.00
12/13/2018 10005162 CORELOGIC SOLUTIONS INC. 350.00
12/13/2018 10005163 DIMENSION DATA NORTH AMERICA 6,219.70
12/13/2018 10005164 EVWD EMPLOYEES EVENTS ASSOC 319.00
12/13/2018 10005165 EXCEL LANDSCAPE, ICN 151.39
12/13/2018 10005166 FRONTIER COMMUNICATIONS 615.22
PAYMENT REGISTER
DECEMBER 1, 2018 - DECEMBER 31, 2018 Page 4 of 5
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
12/13/2018 10005167 FSA Only/East Valley Water District 1,352.23
12/13/2018 10005168 HARRINGTON INDUSTRIAL PLASTIC 594.90
12/13/2018 10005169 HERC RENTALS, INC 616.13
12/13/2018 10005170 INLAND DESERT SECURITY & COMMUNICATIONS, INC 582.85
12/13/2018 10005171 MANAGED MOBILE, INC. 2,243.25
12/13/2018 10005172 MCMASTER-CARR 77.56
12/13/2018 10005173 NATIONAL CONSTRUCTION RENTALS 158.49
12/13/2018 10005174 NEOFUNDS BY NEOPOST 500.00
12/13/2018 10005175 SAFETY COMPLIANCE COMPANY 200.00
12/13/2018 10005176 TESCO CONTROLS, INC. 4,535.85
12/13/2018 10005177 VERIZON WIRELESS 4,173.41
12/13/2018 10005179 VULCAN MATERIALS CO/ CALMAT CO 656.24
12/20/2018 10005180 ADVANTAGE FLEET WASH, INC 325.00
12/20/2018 10005181 AIRGAS, USA LLC 192.45
12/20/2018 10005182 ANTHONY'S IRRIGATION 11,815.00
12/20/2018 10005183 ASHOK K. DHINGRA, AKD CONSULTING 16,181.09
12/20/2018 10005184 B&A BLAIS & ASSOCIATES INC 3,862.36
12/20/2018 10005185 BARRY'S SECURITY SERVICES, INC 1,865.80
12/20/2018 10005186 BOOT BARN, INC 296.98
12/20/2018 10005187 CINTAS CORPORATION (FIRST AID) 529.34
12/20/2018 10005188 COUNTY OF SAN BERNARDINO, RECORDER- CLERK 306.00
12/20/2018 10005189 DIMENSION DATA NORTH AMERICA 14,794.35
12/20/2018 10005190 EVWD EMPLOYEES EVENTS ASSOC 344.00
12/20/2018 10005191 FERGUSON ENTERPRISES, INC. 154,785.51
12/20/2018 10005192 FRONTIER COMMUNICATIONS 188.43
12/20/2018 10005193 FSA Only/East Valley Water District 1,352.13
12/20/2018 10005194 GRANICUS, LLC 5,550.00
12/20/2018 10005195 HARRINGTON INDUSTRIAL PLASTIC 65.38
12/20/2018 10005196 HOPKINS TECHNICAL PRODUCTS INC 1,412.91
12/20/2018 10005197 I.C.W.A. 200.00
12/20/2018 10005198 INFOSEND, INC 300.00
12/20/2018 10005199 JC LAW FIRM 18,630.00
12/20/2018 10005200 JONATHAN FLORES 165.00
12/20/2018 10005201 JOSE MILLAN 520.00
12/20/2018 10005202 LANDS END INC 85.15
12/20/2018 10005203 MANAGED MOBILE, INC. 2,487.75
12/20/2018 10005204 MCCRAY ENTERPRISES 689.73
12/20/2018 10005205 MCMASTER-CARR 74.70
12/20/2018 10005206 MERLIN JOHNSON CONSTRUCTION 150,865.24
12/20/2018 10005207 MIKE J. ROQUET CONSTRUCTION INC 10,000.98
12/20/2018 10005208 MILLER SPATIAL SERVICES, LLC 6,330.00
12/20/2018 10005209 MINUTEMAN PRESS OF RANCHO CUCAMONGA 1,267.08
12/20/2018 10005210 MUSICK, PEELER & GARRETT LLP 4,367.00
12/20/2018 10005211 NEOPOST USA INC 1,118.53
12/20/2018 10005212 POWERSTRIDE BATTERY CO. 227.69
12/20/2018 10005213 SHRED-IT US JV LLC 182.67
12/20/2018 10005214 SOURCE GRAPHICS 220.98
12/20/2018 10005215 STEPHANIE MICHELE GUIDA 750.00
12/20/2018 10005216 STUBBIES PROMOTIONS INC 22,386.25
12/20/2018 10005217 SUPERIOR AUTOMOTIVE WAREHOUSE, INC. 113.76
12/20/2018 10005218 THE QUINTANA CRUZ COMPANY, LLC 8,400.00
12/20/2018 10005219 VISTA PAINTS 180.42
12/20/2018 10005220 VULCAN MATERIALS CO/ CALMAT CO 3,655.59
TOTAL 1,309,968.06$
PAYMENT REGISTER
DECEMBER 1, 2018 - DECEMBER 31, 2018 Page 5 of 5
B O AR D AG E N DA S TAF F R E P O RT
Agenda Item #4.h.
Meeting Date: January 23, 2019
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 Dec ember 31, 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 ,
Dec ember 31, 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
D ecember 31, 2018. Attachment A presents the investment securities purchased and retired during the quarter O ctober to
D ecember 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 $16,985,887. Interes t
earned d uring the p revious q uarter of $92,290 was po sted to the acco unt in O c to ber. Trans fer activity fo r the q uarter
inc lud ed two trans fers totaling $7,000,000 into the acco unt and o ne trans fer out to taling $2,000,000. As a result, the
ac co unt exp erienced a net inc rease of $5,092,290 and a b alanc e of $22,078,177, at the end of the quarter.
LAIF earnings fo r the q uarter ended December 31, 2018 were $111,877, c alculated at an apportionment rate o f 2.40%;
up from 2.16% 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 January 15, 2019.
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 $29,240 to $5,710,343 during the q uarter ended
Dec ember 31, 2018. T he balance in this account is held both in a mo ney market acco unt ($202,292) and in a
$5,508,051 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 $31,040 and funds held in money market
ac co unts earned $1,650.
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
Investment manager fees paid during the quarter were $2,084.
T here were no Dis tric t trans fers to or from this investment acco unt during the q uarter.
T he fo llowing s c hedule summarizes the ac tivity fo r Unrestric ted Inves tments during the Q uarter ended December 31,
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 of Decemb er 31, 2018, are used to rec eive Distric t depos its , from which 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 Dec emb er 31, 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.
ATTAC H M E NTS:
Descriptio n Type
Investment Rpt Qtr Ended Dec 31 2018 Backup Material
Attachment A - C BB Investment Activity Rpt Qtr Ended Dec
31 2 018 Backup Material
EAST VALLEY WATER DISTRICT
Investment Activity
Quarter Ended December 31, 2018
Market
Purch Units / Maturity Amort Cost Adjusted Cost Matured / Adjusted Cost Value
Date Issuer CUSIP Yield Face Value Date 10/1/2018 Adjustment 10/1/2018 Purchases Called 12/31/2018 12/31/2018
01/27/16 Federal Home Loan Bank 3130A6XY8 2.000% 100,000 01/27/21 100,000.00 100,000.00 100,000.00 98,602.00
10/12/16 Federal Home Loan Bank 3130A9GS4 1.700% 100,000 10/12/17 100,000.00 100,000.00 100,000.00 97,693.00
10/29/15 Federal Home Loan 3130A6NA1 1.400% 100,000 10/29/19 100,000.00 100,000.00 100,000.00 98,969.00
12/09/16 Federal Home Loan 313371U79 3.125% 200,000 12/11/20 205,522.10 205,522.10 205,522.10 202,178.00
08/03/16 Federal Home Loan 3130A8WW9 1.300% 100,000 05/01/20 100,000.00 100,000.00 100,000.00 98,363.00
05/31/18 FHLB 3130AEBM1 2.750% 100,000 05/10/21 99,892.00 99,892.00 99,892.00 100,422.00
05/31/17 US Treasury Note 912828XR6 1.750% 300,000 05/31/22 299,765.63 299,765.63 299,765.63 292,875.00
03/15/16 Fannie Mae 3136G3CK9 1.520% 300,000 06/15/20 299,745.00 299,745.00 299,745.00 295,521.00
07/28/16 Fannie Mae 3136G3J30 1.600% 100,000 07/28/21 100,000.00 100,000.00 100,000.00 97,520.00
08/04/16 Fannie Mae 3136G3XV2 1.100% 100,000 07/27/17 99,750.00 99,750.00 99,750.00 97,797.00
08/24/16 Fannie Mae 3135G0N66 1.400% 100,000 08/24/20 99,981.00 99,981.00 99,981.00 97,996.00
08/25/16 Fannie Mae 3136G3Y33 1.400% 300,000 08/25/21 300,000.00 300,000.00 300,000.00 290,778.00
10/27/15 Freddie Mac 3134G3F88 1.500% 100,000 08/28/19 100,237.54 100,237.54 100,237.54 99,235.00
07/26/16 Freddie Mac 3134G9J40 1.000% 200,000 04/26/19 200,000.00 200,000.00 200,000.00 199,080.00
08/25/16 Freddie Mac 3134G95L7 1.600% 200,000 08/25/21 200,000.00 200,000.00 200,000.00 195,138.00
09/20/16 Freddie Mac 3134GALQ5 1.300% 100,000 09/20/19 100,000.00 100,000.00 100,000.00 99,024.00
09/30/16 Freddie Mac 3134GAHK3 1.600% 200,000 09/30/21 199,800.00 199,800.00 199,800.00 194,442.00
07/27/17 Freddie Mac 3134GBZS4 2.150% 300,000 04/27/22 300,000.00 300,000.00 300,000.00 294,123.00
08/27/14 Tenn Valley Authority 880591EQ1 1.750% 272,000 10/15/18 272,441.09 - 272,441.09 272,441.09 - -
05/21/18 Freddie Mac 3134GSFY6 3.100% 300,000 03/29/23 298,785.00 298,785.00 298,785.00 300,183.00
12/14/18 Federal Farm Credit Bank 3133EJ2R9 2.750% 100,000 12/14/20 - - 99,862.00 99,862.00 100,338.00
10/24/18 Federal Home Loan Bank 3130AFBQ9 2.750% 200,000 10/24/19 - - 200,002.00 200,002.00 200,072.00
12/09/16 Tenn Valley Authority 880591EL2 3.875% 111,000 02/15/21 116,541.31 (2,276.00) 114,265.31 114,265.31 113,919.30
11/04/16 US Treasury Note 912828T67 1.250% 500,000 10/31/21 499,765.63 499,765.63 499,765.63 483,320.00
06/14/16 Federal Home Loan Bank 3130A8EN9 1.640% 100,000 06/14/21 100,000.00 100,000.00 100,000.00 97,834.00
05/27/16 Fannie Mae 3136G15S4 1.250% 200,000 12/27/19 199,250.00 199,250.00 199,250.00 197,338.00
08/30/16 Fannie Mae 3136G35C5 1.400% 100,000 08/25/21 100,000.00 100,000.00 100,000.00 97,968.00
08/25/16 Freddie Mac 3134G93Q8 1.680% 200,000 08/25/21 200,000.00 200,000.00 200,000.00 195,514.00
09/14/17 Freddie Mac 3134GBC83 2.070% 200,000 06/14/18 200,000.00 200,000.00 200,000.00 196,870.00
01/02/18 US Treasury Note 912828N89 1.375% 500,000 01/31/21 491,428.09 - 491,428.09 491,428.09 488,535.00
5,783,000 5,482,904.39 (2,276.00) 5,480,628.39 299,864.00 272,441.09 5,508,051.30 5,421,647.30
Activity (Book Value)
Attachment A
B O AR D AG E N D A S TAF F R E P O RT
Agenda Item #5.
Meeting Date: January 23, 2019
Disc ussion Item
To: G overning Board Members
F rom: G eneral Manager/C EO
Subject: 2019 C ommittee and R epres entative As s ignments
R E C OMME N D AT ION:
S taff rec ommends that the C hairman of the Board es tablish 2019 C ommittee's and determine R epres entative
Assignments. No Board action is required.
B AC KG R OUN D / AN ALYS IS:
T he Dis tric t’s G overning Bo ard utilizes the committee p ro cess and loc al representative as s ignments to improve
the effic ient management of items that may be cons id ered by the Board of Directo rs . T his p ro cess provides
Board Memb ers and s taff the o p p o rtunity to c o nduct additional analysis, take advantage of inc reas ed resource
allocations and addres s items prior to Board cons ideration.
Working with the C hairman and Vic e C hairman o f the Board, and given the c o mp lexities of items that will be
cons idered over the next few years, staff is rec o mmending that the C hairman cons id er the c o ntinuation of three
s tanding c ommittees , and eliminate the Ad-Hoc R ec yc led Water C ommittee.
Engineering and Operations (Standing):
T he purp o s e o f the Engineering and O peratio ns C o mmittee is to work with s taff on matters related to
operational and infras tructure planning and maintenanc e ac tivities.
Finance and Human Resources (S tanding):
T he p urpose o f the F inanc e C o mmittee is to wo rk with staff and p ro vide inp ut on p o tential imp ro vements to
financial reporting inc luding rates , revenues , fees, res erve funds that may be c o nsidered by the Board of
Directors . T he C ommittee will als o wo rk with s taff to amend and d evelop vario us Dis tric t polic ies and
programs to improve and upgrade Information Tec hnology within the District.
Legislative/Public Affairs (S tanding):
T he p urpose of the Legislative and P ub lic O utreach C o mmittee is to work with s taff to develo p p ro grams and
initiatives related to c ommunity relations, legis lative ac tivities and public outreac h efforts.
AG E N C Y G O ALS AN D O B J E C T IVE S :
G oal and O bjec tives I - Implement Effective S olutions T hrough Visionary Leaders hip
T his agenda item s upports and ens ures the execution of all approved agenc y G oals and O bjec tives .
R E VIE W B Y O T HE R S :
T his agenda has been reviewed by the Administration Department.
F IS C AL IMPAC T
T here is no fisc al impac t as s ociated with this agenda item.
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #6.
Meeting Date: January 23, 2019
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Legis lative Up d ate
R E C O MME N D AT IO N:
T his item is an informational item, with no actio n req uired .
B AC KGR O UN D / AN ALYS IS :
T he Dis tric t maintains a high level of engagement in the politic al ac tivities of S acramento . S tate and lo c al
legislative ac tions can have major impac ts on Dis tric t o peratio ns , a c o mmunity's quality of life, and even req uire
actio n o n the p art o f individ uals themselves .
T he next 2-year legis lative session is b eginning in C alifornia. With the rec ent elec tion res ults o f 2018, there are
s o me s ignificant changes that will take effec t.
S o me key dates for the firs t year of this s es s io n inc lude:
January 1- S tatues take effect
January 7- Legislature rec o nvenes
January 25- Last day to s ubmit bill reques ts
F ebruary 22- Las t d ay fo r b ills to be introduced
June 15- Budget bill mus t b e passed by midnight
S eptemb er 13- Last day fo r any b ill to b e pas s ed
O c to b er 13- Last day for the G overno r to sign o r veto bills
T he District will c o ntinue to wo rk with T he O nate G ro up and T he Q uintana C ruz C ompany o n legislative
is s ues . T his will inc lud e c o o rd inating an office visit o ver the next few mo nths to meet with legislato rs and their
s taff.
AG E N C Y G O ALS AN D OB J E C T IVE S :
G oal and O b jectives I - Implement Effec tive S o lutio ns T hrough Visionary Leadership
c ) S trengthen R egio nal, S tate and National P artners hips
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Kelly Malloy
Direc tor o f S trategic S ervic es
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
Legislative Update P resentation P resentation
LEGISLATIVE UPDATE
January 23, 2019
2018 MIDTERM ELECTIONS
•Held Tuesday, November 6, 2018
•Voters Affiliated as No Party Preference (NPP) Have
Not Only Eclipsed Republican Voter Registration,
The NPP Voter Base Grew 3.4% in 45 Days.
•California’s Ballot Included:
•11 Propositions
•Statewide offices
•All 80 Assembly seats
•20 Senate seats
•All U.S. House of Representatives seats
•One California Senate post
Democrats
7%
Republicans
40%
No Party Preference
45%
Other
8%
Party Registration
As of October 22, 2018
PROPOSITION 3-WATER INFRASTRUCTURE &
WATERSHED CONSERVATION BOND INITIATIVE
•Proposed to Authorize $8.877 Billion in General Obligation Bonds for
•Water Infrastructure
•Groundwater Supplies and Storage
•Surface Water Storage and Dam Repairs
•Watershed and Fisheries Improvements
•Habitat Protection and Restoration
•$2.355 Billion Would Have Been Dedicated to Conservancies and State Parks to Restore and
Protect Watershed Lands and Nonprofits and Local Agencies for River Parkways
•$640 Million to Groundwater Sustainability Agencies to Implement Their Plans
•$500 Million for Public Water System Infrastructure Improvements to Meet Safe Drinking Water
Standards, Including the Treatment of Contaminants or Ensure Affordable Drinking Water
•This Measure Was Defeated With 50.65% of the Vote
2019 -POLITICAL DYNAMICS
•California State Senate
•28 Democrats
•10 Republicans
•2 Vacancies
•California State Assembly
•60 Democrats
•20 Republicans
•0 Vacancies
•California Governor
•Gavin Newsom (D)
•Received nearly 62% of the vote, defeating John Cox (R)
IT’S BACK…WATER TAX PROPOSAL
•The “Water Tax” Proposal that Has Been Pursued
in Both the Legislative and Budget Process is Back
•On January 10, Governor Newsom’s Proposed
Budget Included References to SB 623 (Monning)
-Past Water Tax Legislation
•During His Press Conference Governor Newsom
Spoke To:
•Near-term assistance -$130 million
•Technical assistance -$25 million
•Ongoing, sustainable funding source
OTHER “SAFE/AFFORDABLE” WATER ISSUES
•Based On Past Legislation (AB 401), the State Water Resources Control
Board (SWRCB) Has Issued a Draft Report on the Issue of “Options For
Implementation of a Statewide Low-income Water Rate Assistance Program”
•ACWA is developing comment on that report
•The Office of Environmental Health Hazard Assessment Has Released its
Draft Report titled “A Framework and Tool for Evaluating California’s Progress
in Achieving the Human Right to Water”.
•This framework relates to both drinking water quality and water affordability
NEWSOM INAUGURATION SPEECH
•Touched on Safe Drinking Water Twice In His
January 7, 2019 Speech:
•“People’s lives, freedom, security, the water we drink,
the air we breathe –they all hang in the balance.
The country is watching us. The world is waiting on
us. The future depends on us. And we will seize this
moment.”
•“We are all touched by the human condition –
whether we ourselves are homeless or jobless,
whether we ourselves can pay the bills or have
safe drinking water at home.”
OVERALL STATE BUDGET CONTEXT
“Gov. Gavin Newsom proposed a blizzard of new spending in his first budget,calling for
increased expenditures on education, homelessness and poverty, as well as programs to bolster
California’s long-term fiscal health…
His $209 billion proposal, which now goes to the Legislature, left little doubt that California,
already one of the more liberal states in the nation, was taking a turn to the left,and moving
beyond the fiscal restraint of his predecessor, Jerry Brown. Mr. Newsom’s new spending plans
take advantage of a growing surplus he projects for the State.”
-New York Times, January 10, 2019
NOTABLE FEATURES OF THE
PROPOSED BUDGET
•Proposed Allocation of the Nearly $20.6 Billion in
Available “Discretionary Resources” as Provided By
the State Surplus:
•$9.7 billion to pay down certain state liabilities,
including unfunded retirement liabilities and
budgetary debts.
•$5.1 billion for one-time or temporary programmatic
spending
•Allocate $3 billion or 15% to discretionary reserves
NEWSOM HISTORICALLY ON WATER
“A short extension will allow these negotiations to progress and could result in a
faster, less contentious and more durable outcome. Voluntary agreements are
preferable to a lengthy administrative process and the inevitable ensuing
lawsuits.”
“I’d like to see a more modest proposal, but I’m not going to walk away.
Doing nothing is not an option… A single tunnel, with less capacity; northerners
might have some ‘trust’ that the dominant Metropolitan Water District of
Southern California wouldn’t get too greedy.”
-November 6, 2018 letter from Gavin Newsom and Jerry Brown to the State Water Resources Control Board
regarding the Bay Delta Water Quality Control Plan
-October 15, 2018, Gavin Newsom Says he Would Scale Back the Bullet Train and Twin Tunnels if Elected –WineWaterWatch.org
KEY NEWSOM STAFF
•Anthony Williams, Legislative Secretary
•Served as a staff person and advisor under two legendary Senate Presidents
•Darrell Steinberg and John Burton
•Director of Government Relations for The Boeing Company, the world’s largest aerospace company
•Policy Director and Special Counsel to Senate President Steinberg
•Principal Consultant to Senate President Burton
KEY NEWSOM STAFF
•Rachel Machi Wagoner, Deputy Legislative Secretary
•22 Years of legislative and public policy experience
•Chief Consultant to the California State Senate Committee on Environmental Quality
•Legislative Director to the Department of Toxic Substances Control
•Deputy Legislative Secretary to Governor Gray Davis
•Wade Crowfoot, Appointed Secretary of the California Natural Resources Agency
•Chief Executive Officer of the Water Foundation
•Deputy Cabinet Secretary and Senior Advisor to Governor Brown
•Work at the Office of Planning and Research and the Environmental Defense Fund
•Senior Environmental Advisor to then-Mayor Newsom
2019: KEY DEADLINES 1ST YEAR OF A 2-YEAR SESSION
January 7
Legislature Reconvenes
February 22
Last day for bill introductions
April 26
Policy committee deadline –fiscal bills
May 17
Fiscal committee deadline
May 28-30
Floor session only
June 15
Budget deadline
July 10
Policy committee deadline –fiscal
bills (2nd house)
August 30
Fiscal committee deadline
September 3-13
Floor session only
September 13
End of Session
October 13
Last day for Governor to sign/veto bills
2019 ASSEMBLY COMMITTEES
Assembly Budget Sub 3: Resources & Transportation
•Eduardo Garcia (C)
•James Gallagher (VC)
•Frank Bigelow
•Steven Choi
•Kansen Chu
•Brian Dahle
•Laura Friedman
•Cristina Garcia
•Todd Gloria
•Ash Kalra
•Marc Levine
•Blanca Rubio
•Jim Wood
•Eloise Gomez Reyes
•Luz Rivas
•Philip Ting –Dem Alternate
•Jay Obernolte –Rep Alternate
Assembly Water, Parks, and Wildlife Committee
•Richard Bloom (C)
•Vincent Fong
•Cristina Garcia
•Kevin Mullin
•Jim Patterson
2019 SENATE COMMITTEES
•Henry Stern (C)
•Brian Jones (VC)
•Benjamin Allen
•Andreas Borgeas
•Anna Caballero
•Robert Hertzberg
•Ben Hueso
•Hannah-Beth Jackson
•Bill Monning
•Bob Wieckowski
•Brian Jones
•Mike McGuire
•Bill Monning
•Henry Stern
Senate Natural Resources & Water Committee
Senate Budget Sub 2: Resources, EP, Energy & Transportation
NEW EVWD LOBBY TEAM MEMBER:
MELANIE CUEVAS
•Melanie Has Worked as a Registered Lobbyist For
Approximately 5 Years
•She Currently Serves as the Managing Director of
Quintana, Watts, & Hartmann
•Prior to Lobbying, Melanie Was a Legislative Aide
and Policy Analyst in the Senate and the Assembly
•She Provides Direct Representation in the
Legislature and to State Agencies
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #7.
Meeting Date: January 23, 2019
Dis c ussion Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: C ons id er C o s t R eimburs ement Agreement b etween East Valley Water Distric t and the C ommunity
Heritage & Educatio n F oundation
R E C O MME N D AT IO N:
S taff recommend s that the Board of Directo rs (Board) approve a C ost R eimb ursement Agreement between
East Valley Water Dis tric t (the Dis tric t) and the C o mmunity Heritage & Ed uc atio n F o und atio n (C HEF ).
B AC KGR O UN D / AN ALYS IS :
O ne of the Dis tric t’s agenc y-wid e go als for fis c al year 2018-19 is to R es earc h the R eq uirements and P roc ed ures
fo r C reating a Non-P rofit F oundation for the C o mmunity.
O n Dec emb er 12th, this goal was sub s tantially met with the first meeting o f the new C ommunity Heritage &
Ed uc ation F o und ation. Actio ns taken at that meeting includ ed the following:
Board O rganizatio n
Ad optio n o f By-Laws
Ap pointment of memb ers to the C HEF P ub lic C ommittee
To keep C HEF mo ving forward, other near-term o b jec tives are to 1) obtain tax-exemp t status as a charitable
o rganizatio n, 2) develo p a p reliminary b uild ing d es ign and arc hitec tural renderings that c an be us ed in fundrais ing
effo rts , and 3) b egin fundrais ing effo rts . Dis tric t s taff is working on the applic atio n to obtain tax-exempt status ,
and R uhnau C larke has s ubmitted a p ro p o s al of $41,000 to provide architec ture and engineering services fo r the
b uilding design.
C urrently, C HEF does no t have a revenue stream or c o ntrib utio ns to c o ver up -fro nt c o s ts related to the
o b jectives above, and it is likely that an ins titutio nal lend er wo uld c onsider lo aning mo ney to C HE F high ris k.
T herefo re, the most c o st effec tive, if no t o nly, o p tion to o b tain s hort term funding is fro m the Distric t.
Acc o rd ingly, legal c ounsel was asked to d raft a C os t R eimb urs ement Agreement for c o nsideration by the
Dis tric t and C HEF Bo ard s .
S taff recommend s that the Bo ard approve the attac hed C o s t R eimbursement Agreement to facilitate continued
effo rts to es tablish a F ound ation whic h will pres erve and protec t loc al his tory and provid e a multi-functio nal
events c enter to s erve as a community as s et and res o urce.
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
events c enter to s erve as a community as s et and res o urce.
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 I - Deliver P ublic S ervic e with P urpose W hile Emb rac ing C ontinuo us G rowth
d ) Embrace an Environment of Active Learning and Knowled ge S haring
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the Legal C ouns el and the F inanc e Dep artment.
F IS C AL IMPAC T
S taff is reques ting an initial authorization for a loan of up to $75,000 und er this agreement. T his amo unt will not
be exc eeded without prior authorization from the Board.
ATTACH M E N TS:
Description Type
Cost Re imbursement Agreement Backup Material
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COST REIMBURSEMENT AGREEMENT
THIS COST REIMBURSEMENT AGREEMENT (the “Agreement”) is made, entered into and
effective this ________day of _______________, 2019, by and between the East Valley Water
District, a public entity incorporated under the laws of California Water Code §30000 (the
“District”), and Community Heritage and Education Foundation, Inc., a California non-profit
corporation organized and existing under the laws of the State of California (the “Foundation”).
RECITALS
WHEREAS, District is a California County Water District whose service area includes
portions of the cities of Highland and San Bernardino in San Bernardino County, California; and
WHEREAS, Foundation is a non-profit public benefit corporation whose purpose is to
preserve and educate the public about social and agricultural history in San Bernardino; and
WHEREAS, Foundation is an organization in which the District, in partnership with the
community, can preserve local history and instill civic pride in the community for future
generations;
WHEREAS, Foundation has requested assistance from the District in preparing and
establishing itself as a non-profit organization; and
WHEREAS, District wishes to assist by providing initial financial support to the
Foundation which shall be reimbursed to District pursuant to this Agreement.
AGREEMENT
NOW, THEREFORE, it is agreed by and between the parties hereto as follows:
1. Payment. District agrees to provide financial assistance to Foundation on an as-needed
basis used specifically by Foundation for Foundation’s use in preparing, establishing, and
maintaining itself as a non-profit organization and conducting the business of the
Foundation.
2. Amount of Reimbursement. Foundation shall reimburse District for all financial
assistance provided by District based on the invoices submitted by District to Foundation.
Foundation shall pay each full invoice price within thirty (30) calendar days of the date of
District’s invoice. Foundation shall only be required to reimburse District for the actual
costs of District’s financial assistance to Foundation in accordance with each invoice.
District shall not be entitled to interest on any financial assistance provided to Foundation.
3. Disputes. In the event of any dispute arising under this Agreement, the injured party shall
notify the injuring party of its contentions by submitting a claim therefore. The injured
party shall continue performing its obligations incurred herein so long as the injuring party
commences to cure such injuring action within ten (10) calendar days of service of such
notice and completes the cure within thirty (30) calendar days after the notification, or such
longer period as may be necessary or agreed upon by both parties to this Agreement.
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4. Indemnification. Foundation agrees to indemnify, defend, and hold District and its
officers, employees, agents, representatives, and assigns (“District Indemnitees”) harmless
from and against any losses, claims, demands, actions, or causes of action (“Claims”), of
any nature whatsoever, arising out of or in any way connected with the performance of
Foundation, its officers, employees, agents, or representatives under this Agreement,
including costs of suit and reasonable attorneys' fees. In the event the District Indemnitees
are made a party to any action, lawsuit, or other adversarial proceeding in any way
involving such Claims, Foundation shall provide a defense to the District Indemnitees, or
at the District’s option, reimburse the District Indemnitees their costs of defense, including
reasonable attorneys’ fees, incurred in defense of such claim. In addition, Foundation shall
be obligated to promptly pay any final judgment or portion thereof rendered against the
District’s Indemnitees.
5. Officers and Employees. No officer or employee of District or Foundation shall be
personally liable to Foundation or District, or any of their successors-in-interest in the event
of any default or breach by District or Foundation for any amount which may become due
to Foundation or District or to its successors or for breach of any obligation of the terms of
this Agreement.
6. Term of Agreement. This Agreement shall remain in full force and effect for ten (10)
years following the date it has been executed by both parties.
7. Insurance. Foundation shall concurrently with the execution of this Agreement, furnish
the District with satisfactory evidence of insurance of the kinds and in the amounts
specified below. This insurance shall be kept in full force and effect by Foundation for the
expanse of the term of this Agreement and all premiums thereon shall be promptly paid by
it. Each policy shall name the District as an additional insured. Foundation shall furnish
evidence of having in effect, and shall maintain, Workers Compensation Insurance
coverage of not less than the statutory amount or otherwise show a certificate of self-
insurance, in accordance with the Workers Compensation laws of the State of California.
Failure to maintain the required amounts and types of coverage throughout the duration of
this Contract shall constitute a material breach of this Contract.
a. Commercial General Liability Policy. Foundation shall take out and maintain
during the life of the Contract, a Commercial General Liability Policy, on an
occurrence basis, with a minimum limit of not less than One Million Dollars
($1,000,000) combined single limit for bodily injury and property damage for any
one occurrence and a Two Million Dollar ($2,000,000) annual project aggregate.
b. Commercial Business Auto Policy. Foundation shall take out and maintain during
the life of this Contract a Commercial Business Auto Policy, on an occurrence
basis, with a minimum amount of not less than One Million Dollars ($1,000,000)
combined single limit for bodily injury and property damage, providing at least all
of the following coverage:
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i. Coverage shall be applicable to any and all leased, owned, hired, or non-
owned vehicles used in pursuit of any of the activities associated with this
Contract.
ii. Any and all mobile equipment, including cranes, which is not covered under
said Commercial Business Auto Policy shall have said coverage provided
for under the Commercial General Liability Policy.
8. Notice. Any notice, demand, request, consent, approval, or communication either party
desires or is required to give to the other party or any person shall be in writing and either
served personally or sent by mail to the address set forth below. Notice shall be deemed
communicated forty-eight (48) hours from the time of mailing if mailed as provided in this
section.
To District:
East Valley Water District
Attn: Brian Tompkins
31111 Greenspot Road
Highland, CA 92346
To Foundation:
Cultural Heritage and Education Foundation, Inc.
Attn: John Mura
31111 Greenspot Road
Highland, CA 92346
9. Assignment of Agreement. Neither party may assign its obligations hereunder to any
assignee without the knowledge and written consent of the other party hereto which other
party shall not unreasonably withhold consent.
10. General Provisions.
a. Neither party to this Agreement relies upon any warranty or representation not
contained in this Agreement.
b. This Agreement shall be governed by and interpreted with respect to the laws of
the State of California.
c. Any failure or delay by either party in asserting any of its rights and remedies as to
any default shall not operate as a waiver of any default or of any rights or remedies
provided for herein.
d. This Agreement may be amended at any time by the mutual consent of the parties
by an instrument in writing signed by both parties.
e. In the event that any provision or provisions of this Agreement are held
unenforceable, all provisions not so held shall remain in full force and effect.
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f. The persons executing this Agreement on behalf of the parties hereto warrant that
they are duly authorized to execute this Agreement on behalf of said parties and
that by so executing this Agreement the parties are formally bound to the provisions
of this Agreement.
IN WITNESS HEREOF, the Parties have executed this Agreement on the dates set forth below:
Cultural Heritage and Education Foundation, Inc.
By: ________________________________ Dated: __________________
Its: ________________________________
East Valley Water District
By: ________________________________ Dated: __________________
Its: ________________________________