HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 10/09/2019REG ULA R BO A RD MEET IN G
October 9, 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
PLED G E O F A LLEG IA N C E
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
2.AP P RO VAL O F C ON SE N T C AL E N D AR
All matters listed under the C onsent C alendar are considered by the Board of
Directors to be routine and will be enacted in one motion. T here will be no
discussion of these items prior to the time the board considers the motion unless
members of the board, the administrative staff, or the public request specific items to
be discussed and/or removed from the Consent Calendar.
a.Approve the August 28, 2019 regular board meeting minutes
b.Approve the September 11, 2019 regular board meeting minutes
c.Approve Directors' fees and expenses for September 2019
d.Financial Statements for August 2019
e.August 2019 Disbursements: Accounts payable disbursements for the period
include check numbers 254690 through 254858, bank drafts, and A C H
Payments in the amount of $3,684,120.95 and $394,618.32 for payroll.
f.Approve Resolution 2019.12 - Dedication of Water & Sewer System Tract
16745
g.Approve Resolution 2019.13 - Dedication of Water & Sewer System Tract
18935
h.Approve Resolution 2019.14 - Dedication of Water & Sewer Parcel Map
13511
i.Approve Resolution 2019.16 - Dedication of Sewer System Tract 17682
j.Approve Resolution 2019.15 - Dedication of Water & Sewer Easement Tract
17682
D I SC U SSI ON AN D P O SSI B L E AC T I O N I T E MS
3.Review and Consider Approval of C omprehensive Annual Financial Report for Year
Ended J une 30, 2019
4.C onsider Master Services Contracts with A dvanced Industrial Services, Crosno
C onstruction and Spiess C onstruction C ompany for Water Tank Rehabilitation
Services
RE P O RT S
5.Board of Directors' Reports
6.General Manager/C EO Report
7.Legal Counsel Report
8.Board of Directors' Comments
AD J O U RN
P LEAS E NO T E:
Materials related to an item on this agenda s ubmitted to the Board after dis tribution of the agenda packet
are availab le fo r pub lic ins p ectio n in the District's o ffic e lo cated at 31111 G reens p o t R d., Highland , during
normal bus ines s ho urs. Also, s uc h d o cuments are available on the District's website at www.eastvalley.org
subject to staff's ability to pos t the doc uments before the meeting.
P urs uant to G overnment C o d e S ec tio n 54954.2(a), any reques t for a d is ab ility-related modific ation or
ac commodation, inc luding auxiliary aid s o r s ervic es , that is s o ught in order to p artic ip ate in the above-
agendized p ublic meeting s ho uld be d irected to the District C lerk at (909) 885-4900 at leas t 72 ho urs prior
to said meeting.
1
Minutes 08/28/2019 sma
Draft pending approval
EAST VALLEY WATER DISTRICT August 28, 2019
2019 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; 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-Goodrich) that the August 28, 2019 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 54956.8 to discuss the item(s) listed on the agenda.
THE BOARD RECONVENED THE MEETING AT 5:30 P.M.
Vice Chairman Smith led the flag salute.
ROLL CALL
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: None
2
Minutes 08/28/2019 sma
ANNOUNCEMENT OF CLOSED SESSION ACTIONS
With respect to Item #2: No reportable action.
PRESENTATION OF ECOTECH SPONSORSHIP DONATION TO THE EMPLOYEE EVENTS
ASSOCIATION
The General Manager/CEO stated that the District partnered with EcoTech in giving
away over 210 toilets to customers as part of the District’s conservation rebate
program; and members of the EVWD Employee Events Association participated in
distributing toilets. EcoTech presented a donation check in the amount of $1,050 to the
Employee Events Association to show appreciation for volunteering their time.
PUBLIC COMMENTS
Chairman Carrillo declared the public participation section of the meeting open at
5 :36 p.m.
There being no written or verbal comments, the public participation section was closed.
APPROVE THE JULY 24, 2019 REGULAR BOARD MEETING MINUTES
M/S/C (Coats-Smith) that the Board approve the July 24, 2019 regular board
meeting minutes as submitted.
APPROVE THE AUGUST 14, 2019 REGULAR BOARD MEETING MINUTES
M/S/C (Coats-Smith) that the Board approve the August 14, 2019 regular board
meeting minutes as submitted.
JULY DISBURSEMENTS
M/S/C (Coats-Smith) that the General Fund Disbursements #254481 through
#254689 which were distributed during the period of July 1, 2019 through July 31, 2019,
bank drafts, and ACH Payments in the amount of $6,310,019.09 and $570,796.22 for
payroll and benefit contributions, totaling $6,880,815.31 be approved.
APPROVE THE FINANCIAL STATEMENTS FOR JULY 2019
M/S/C (Coats-Smith) that the Board approve the financial statements for May
2019 as submitted.
COMMUNITY FACILITIES DISTRICTS (CFD) PRESENTATION
The General Manager/CEO introduced Mr. Cyrus Torabi of Stradling Yocca Carlson &
Rauth, the District’s bond counsel. He stated that this evening’s presentation is to walk
through the educational process of establishing and administering a Community
3
Minutes 08/28/2019 sma
Facilities District; it’s a means to fund improvements over a length of time; and there
are developments in the community that have expressed interest in the process. He
stated that there is a high probability that the District will be using the CFD process
and encouraged the Board to ask questions to have a complete understanding of
administering a CFD. Mr. Torabli provided a presentation to the Board: Introduction to
Community Facilities Districts. He discussed what a Community Facilities District is and
how it is formed. He responded to several questions from the Board and public.
Information only.
STERLING NATURAL RESOURCE CENTER UPDATE
The Director of Strategic Services provided an update on the construction progress of
the Sterling Natural Resource Center. She stated that the District plans to celebrate
milestones once a quarter; as part of the outreach effort, project milestones will also
highlight influential people, projects and other unique elements of the region. A video
titled “Sterling Expedition: Reaching Summits” was presented to the Board, celebrating
the North Fork Water Company and the risks taken over 100 years ago which brought it
to where it is today.
Information only.
2019 SEWER SYSTEM MANAGEMENT PLAN UPDATE
The Operations Manager provided information regarding the 2019 Sewer System
Management Plan (SSMP); he stated that the SSMP is required by the California State
Water Resources Control Board in an effort to regulate sanitary sewer and wastewater
collection systems; and he stated that the SSMP must be updated every five years. He
discussed the development process of the SSMP and reviewed important updates. He
stated that that the Plan describes the District’s response efforts in case of an
emergency. The Operations Manager recommended that the SSMP be reviewed for
accuracy once the Sterling Natural Resource Center is completed.
M/S/C (Smith-Coats) that the Board adopt the 2019 Sewer System Management
Plan as submitted.
BOARD OF DIRECTORS’ REPORTS
Director Goodrich reported on the following: August 19 he attended the Association San
Bernardino County Special Districts Association meeting where the Upper Santa Ana
River Habitat Conservation Program was discussed; and August 21 he monitored the City
of San Bernardino City Council meeting.
Director Morales reported on the following: August 16 and 23 attended Association of
California Water Agencies meetings to discuss the upcoming Region 9 tour event; August
21 he attended the Local Agency Formation Commission meeting; and August 27 he
attended the City of San Bernardino Board of Water Commissioners meeting.
4
Minutes 08/28/2019 sma
Director Coats reported on the following: August 19 he attended the Association San
Bernardino County Special Districts Association meeting; August 20 he attended the San
Bernardino Valley Municipal Water District Board meeting where they approved consults
to assist with their Strategic Plan; August 26 he attended a legislative briefing with
Congressman Aguilar.
Vice Chairman Smith reported on the following: August 19 he attended the Association
San Bernardino County Special Districts Association meeting; August 22 he met with the
General Manager/CEO to review the agenda; and August 27 he attended the Highland
Chamber of Commerce monthly meeting where he met with business leaders in the
community.
Chairman Carrillo reported on the following: August 20 he placed a conference call with
the General Manager/CEO to discuss District business; August 22 he met with the General
Manger/CEO to review the agenda; and August 26 he attended a legislative briefing with
Congressman Aguilar.
Information only.
GENERAL MANAGER/CEO REPORT
The General Manager/CEO reported that last week the District hosted a Sterling Natural
Resource Center milestone luncheon for workers and staff; the event was a success and
he received many positive comments from everyone who attended; last Friday he
attended the Inland Empire Economic Partnership Board of Directors meeting where
they discussed strategic planning for the upcoming year; and September 27 he provided
a District update to employees at Breakfast with the Boss.
The General Manager/CEO informed the Board of the following:
• August 29 @ 11:30 a.m. the District will be hosting a health benefits fair.
• September 2 - District offices will be closed in observance of Labor Day.
• September 7 @ 10am The District will be hosting a free workshop titled
“Designing your Dream Yard”. During the workshop, customers will learn about
the different elements they can incorporate into their yard to create a water-
wise landscape.
• September 24 the Chairman of the Board will be presenting a District update at
the Highland Chamber of Commerce luncheon.
• September 27 @ 3:45 p.m. the General Manager/CEO will be providing a
progressive design build presentation at the California Special Districts
Association Conference.
5
Minutes 08/28/2019 sma
Information only.
LEGAL COUNSEL REPORT
Legal Counsel stated that he will be joining the General Manger/CEO at the California
Special District Association Annual Conference.
BOARD OF DIRECTORS’ COMMENTS
Director Coats and Chairman Carrillo thanked everyone for attending the Board
meeting.
Director Morales commended staff for their efforts on the recent SNRC Milestone event.
Information only.
ADJOURN
The meeting adjourned at 7:06 p.m.
___________________________
Chris Carrillo, Board President
__________________________
John Mura, Secretary
1
Minutes 09/11/2019 sma
Draft pending approval
EAST VALLEY WATER DISTRICT September 11, 2019
REGULAR BOARD MEETING
MINUTES
The Chairman of the Board called the meeting to order at 5:30 p.m. Director Goodrich
led the flag salute.
PRESENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT: None
STAFF: John Mura, General Manager/CEO; Brian Tompkins, Chief
Financial Officer; Jeff Noelte, Director of Engineering and
Operations; Justine Hendricksen, District Clerk; Shayla Antrim,
Senior Administrative Assistant
LEGAL COUNSEL: Marty 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.
APPROVAL OF AGENDA
M/S/C (Smith-Coats) that the September 11, 2019 agenda be approved as
submitted.
DIRECTORS’ FEES AND EXPENSES FOR AUGUST 2019
M/S/C (Coats-Goodrich) that the Board approve the Directors’ fees and expenses
for August 2019 as submitted.
SMART METER PORTAL (AMI) PRESENTATION
The Chief Financial Officer provided information regarding the District’s Advanced
Metering Infrastructure (AMI) project and the new Smart Meter Portal; he gave an
overview of the progress of the project to date; he stated that the District has worked
with Tyler Technologies in developing a Smart Meter Portal that gives customers’ access
to their water usage. Ms. Crystal Hess, Customer Service Representative III,
demonstrated the Smart Meter Portal and reviewed its features. The Chief Financial
2
Minutes 09/11/2019 sma
Officer stated that the District will begin with a soft launch of the portal as soon as
next week and expect to fully launch the portal beginning in October.
GUARANTEED MAXIMUM PRICE (GMP) OF WASTEWATER DIGESTER FOR STERLING
NATURAL RESOURCE CENTER
The General Manager/CEO stated that the Sterling Natural Resource Center project is
being developed using a progressive design-build method, which provides flexibility to
enhance the project throughout construction; he stated that digester technology had
always been contemplated since the beginning of the project, but at the time it did not
appear financially feasible; he stated staff has met with Anaergia which presented an
alternative way to continue with digesters. He stated that it would be much less
expensive to add digesters to the project now instead of after the project is completed.
The Director of Engineering and Operations presented the proposed project
enhancement of the Sterling Natural Resource Center as it relates to anaerobic
digestion system; he provided an overview of the project timeline and milestones. He
provided a schematic representation of the proposed enhancement to wastewater
treatment process and briefly described the proposed anerobic digestion system. He
discussed project sustainability and how surplus energy revenue of the digestion system
may benefit the District. He stated that due to the proprietary technology of Anaergia,
the District would enter into a sole-source contract. He discussed construction funding
opportunities, including Southern California Edison incentives, sales tax exclusions, and
savings provided by Anaergia. He stated that the District is looking to revise the
Guaranteed Maximum Price (GMP) to include an additional $32,917,000; and he
provided a breakdown of the proposed digester funding.
M/S/C (Goodrich-Morales) that the Board authorize the incorporation of co-
digestion into the project scope of the Sterling Natural Resource Center for the amount
not to exceed $32,917,000 to include:
1) Authorize the General Manager/CEO to execute a contract amendment with
Balfour Beatty for a not-to-exceed price of $12,687,000 for additional design-
build services to provide an anaerobic digestion system as part of the SNRC;
2) Authorize the General Manager/CEO to execute a sole-source contract with
Anaergia for a not-to-exceed price of $20,230,000 for engineering services and
equipment related to the anaerobic digestion system; and
3) Authorize the use of up to $1,417,000 in District Funds which may include
reserves, capacity fees, and/or operating revenues.
REVIEW AND APPROVE ACCESS CONTROL AND REMOTE ACCESS POLICIES
The Chief Financial Officer discussed the importance of implementing the Remote
Access and Access Control Policies; he provided an overview of security features and
gave examples of why the policy is being implemented. He stated that staff sought
guidance from information technology consultants, National Institute of Standards and
Technology, and SANS Institute in developing the policies. The General Manger/CEO
3
Minutes 09/11/2019 sma
noted that both policies were reviewed by the Finance and Human Resources
Committee.
M/S/C (Morales-Coats) that the Board approve the Remote Access and Access
Control Policies as submitted.
BOARD OF DIRECTORS’ REPORTS
Director Goodrich reported on the following: September 3 he met with the General
Manager/CEO for a progress update of the Sterling Natural Resource Center; and
September 4 he attended the Highland City Council meeting.
Director Morales reported on the following: September 5 he met with the General
Manager/CEO where he received Sterling Natural Resource Center and District updates;
and September 10 he attended the San Bernardino Board of Water Commissioners
meeting where they adopted the Sewer Master Plan.
Director Coats reported on the following: September 3 he attended San Bernardino
Valley Municipal Water District Board meeting; September 4 he met with the General
Manager/CEO to discuss wastewater digesters for the Sterling Natural Resource Center
(SNRC); and September 9 he met with the General Manger/CEO for a site visit to the
SNRC.
Vice Chairman Smith reported on the following: September 5 he met with the General
Manager/CEO to review the agenda and for an update of the Sterling Natural Resource
Center; September 6 he attended the Legislative and Public Outreach Committee
meeting where they discussed the Sewer System Management Plan and the Emergency
Response Plan; and September 11 he attended the San Bernardino Valley Water
Conservation District Board meeting.
Chairman Carrillo reported on the following: September 3 he met with the General
Manger/CEO to discuss wastewater digesters for the Sterling Natural Resource Center;
September 5 he met with the General Manger/CEO to review the agenda; September 6
he attended the Legislative and Public Outreach Committee meeting; and September 10
he attended the Highland Chamber of Commerce meeting where Chief Billings discussed
homelessness within the community.
Information only.
GENERAL MANAGER/CEO REPORT
The General Manager/CEO reported on the following: September 6 staff provided
updates to the Legislative and Public Outreach Committee on the District’s Emergency
Response Plan, current legislative activity and ongoing outreach efforts; and September
7 the District hosted a Conservation Workshop, helping customers to design their dream
landscaping with over 100 people in attendance. He stated that the next workshop will
be November 2.
4
Minutes 09/11/2019 sma
The General Manager/CEO made announcements: he was appointed to sit on the Board
of Directors for the Highland Senior Center and will be attending their annual Board
Retreat on September 19; and the Community Heritage and Education Foundation
received its first donation in the amount of $100,000.
The General Manager/CEO reminded the Board of upcoming events:
• September 22-28 - Special District’s Week. This is an opportunity to highlight the
benefits that special districts provide to the community. The District will
celebrate with informative social media posts during that period.
• September 24 - The Chairman of the Board will be presenting a District update
at the Highland Chamber of Commerce luncheon.
• The September 25 Board meeting is canceled, as quorum of the Board will be
attending the California Special District’s Association Annual Conference.
• September 23 at 2:30 p.m. - Engineering and Operations Committee meeting.
LEGAL COUNSEL REPORT
No report at this time.
BOARD OF DIRECTORS’ COMMENTS
Director Coats asked everyone to remember those that were lost 18 years ago on
September 11.
Director Morales referred to agenda item #6: September 6 he attended the East Valley
Association of Realtors Legislative Committee meeting where he delivered a Sterling
Natural Resource Center update.
Director Goodrich thanked everyone involved in the Sterling Natural Resource Center
Digester project; and he is grateful to all that made it happen, especially the funding.
Chairman Carrillo praised the partners of the Sterling Natural Resource Center project
for embracing the District’s core values: leadership, partnership and stewardship.
Information only.
ADJOURN
The meeting adjourned at 6:53 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:
Jus tine Hendric ksen
District C lerk
B O AR D AGE N D A S TAF F R E P ORT
Agend a Item #2.c .
Meeting Date: O c tob er 9, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Approve Directo rs ' fees and expens es for S eptemb er 2019
R E C O MME N D AT IO N:
S taff rec ommend s that the Bo ard ap p ro ve the G overning Bo ard Members' F ees and Expenses fo r S ep tember
2019.
B AC KGR O UN D / AN ALYS IS :
T he Board has ins truc ted s taff to lis t all d irecto r fees and expenses as a s ep arate agenda item to s how full fis c al
trans p arency. O nly after Board review and approval will the c o mp ens ation and expens es be paid.
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 Ad minis tratio n d ep artment.
F IS C AL IMPAC T
T he fis c al impac t as soc iated with this agenda item is $7,985.03 whic h is includ ed in the c urrent fis c al b udget.
ATTACH M E N TS:
Description Type
Directors' Expense Reports September 201 9 Backup Material
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Brian Tomp kins
C hief F inancial O ffic er
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #2.d .
Meeting Date: O c tob er 9, 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 Augus t 2019
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, Augus t 31, 2019.
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
Augus t 31, 2019.
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
August 2 019 Financ ial Statement Monthly Review Backup Material
August 2 019 Financ ial Statements Backup Material
FINANCIAL STATEMENTS MONTHLY REVIEW
AUGUST 31, 2019
page | 1
The following is a highlight summary of the District’s financial results as of August 31, 2019.
Please note all values presented are in millions.
Statement of Net Position
Total assets at August 31, 2019 are $216.92 million.
CLASSIFICATION WATER WASTEWATER DISTRICT TOTAL
Cash and Investments $ 30.47 $ (7.42) $ 23.05
Utility Plant, Net 106.79 18.89 125.68
Other Assets 16.16 52.03 68.19
Current Liabilities 5.84 1.53 7.37
Long Term Liabilities 51.92 33.64 85.56
Beginning Net Position 93.64 28.31 121.95
Change in Equity 2.02 0.04 2.06
TOTAL NET POSITION $ 95.66 $ 28.35 $ 124.01
Cash and Investments are $23.05 million for the month of August, a decrease of $0.7 million
from the prior month.
As of August 31, 2019, the Wastewater Funds Cash and Investments is negative $7.42
million which, in effect, represents borrowing from the Water Fund to pay contractor billing
for the SNRC until the District receives final project budget approval and can get
reimbursed by the State. This amount includes a negative $12.22 million Cash and Cash
Equivalents, $1.90 million Investments, and $2.9 million in Restricted Cash and Cash
Equivalents. Finance staff has reached out to the State Water Resources Control Board
(SWRCB) and confirmed that they have received all required documents to approve the
Construction portion of the SNRC project. The District will continue to show $14.25 million
in Due From other Governments for construction costs incurred for the SNRC.
FINANCIAL STATEMENTS MONTHLY REVIEW
AUGUST 31, 2019
page | 2
$0
$5
$10
$15
$20
$25
$30
$35
M
i
l
l
i
o
n
s
CASH & INVESTMENTS
Restricted Unrestricted
Comparing current assets to current liabilities, the District has a current ratio at August 31,
2019 of 4.68 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 August 31, 2019. First is a one-page summary with monthly and year-to-date
totals for revenue and expenses, presented by Expense Category. Second is a one-page
summary with monthly and year-to-date totals for Revenues and Expense by Program. Third
is a Budget-to-Actual presentation of program expense detail.
FINANCIAL STATEMENTS MONTHLY REVIEW
AUGUST 31, 2019
page | 3
Total Revenues & Expenses through August 31, 2019 are summarized below (in millions):
Column1 WATER WASTEWATER DISTRICT TOTAL
Revenue $ 5.24 $ 2.31 $ 7.55
Expense 3.22 2.28 5.50
Water Sales for the month ending August 31, 2019 were $2.13M; $160K over staff
projections for the month and $72.7K under projections, year-to-date.
$-
$0.5
$1.0
$1.5
$2.0
$2.5
M
i
l
l
i
o
n
s
WATER SALES BY TIER
Tier 1 Tier 2 Tier 3 FY 2018-19 Projection
FINANCIAL STATEMENTS MONTHLY REVIEW
AUGUST 31, 2019
page | 4
Water Sales by Customer Class
The table below shows the District’s water sales for the month of August 2019 by customer
class. All customer classes came in below projections.
CUSTOMER CLASS ACTUAL PROJECTION $ CHANGE % CHANGE
Residential 1,258,278$ 1,001,000$ 257,278$ 26%
Multi-Family 382,208 327,000 55,208 17%
Commercial 143,182 117,000 26,182 22%
Irrigation 348,433 261,000 87,433 33%
TOTAL $2,132,101 $ 1,706,000 $ 426,101 25%
The following table displays customer class by tier for the month of August 2019.
CUSTOMER CLASS TIER ACTUAL PROJECTION $ CHANGE % CHANGE
Residential Tier 1 388,256$ 323,000$ 65,256$ 20%
Residential Tier 2 702,337 541,000 161,337 30%
Residential Tier 3 167,685 137,000 30,685 22%
Multi-Family Tier 1 165,578 135,000 30,578 23%
Multi-Family Tier 2 156,062 123,000 33,062 27%
Multi-Family Tier 3 60,568 69,000 (8,432) -12%
Commercial Tier 1 109,618 83,000 26,618 32%
Commercial Tier 2 7,589 10,000 (2,411) -24%
Commercial Tier 3 25,975 24,000 1,975 8%
Irrigation Tier 2 218,807 172,000 46,807 27%
Irrigation Tier 3 129,626 89,000 40,626 46%
TOTAL $ 2,132,101 $ 1,706,000 $ 426,101 25%
FINANCIAL STATEMENTS MONTHLY REVIEW
AUGUST 31, 2019
page | 5
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 35.95 million gallons
of water (48K HCF) less than in August of 2018.
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
8/31/2018 8/31/2019
Mi
l
l
i
o
n
s
COMPARATIVE MONTHLY WATER REVENUE
(WATER SALES & METER CHARGES)
Meter Tier 1 Tier 2 Tier 3
Total -$2,288,374 Total -$2,132,103
FINANCIAL STATEMENTS MONTHLY REVIEW
AUGUST 31, 2019
page | 6
Water Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Water Fund operating cost
centers for FY 2018-19 and FY 2019-20.
FINANCIAL STATEMENTS MONTHLY REVIEW
AUGUST 31, 2019
page | 7
Wastewater Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Wastewater Fund operating
cost centers for FY 2018-19 and FY 2019-20.
WATER WASTEWATER DISTRICT TOTAL
Assets:
Current Assets:
01 Cash and Cash Equivalents 21,304,895.54$ (12,220,251.70)$ 9,084,643.84$
02 Investments 3,425,943.42 1,902,417.86 5,328,361.28
03 Accounts Receivable, Net 4,553,842.00 270,813.79 4,824,655.79
04 ‐Interest Receivable 5,951.06 3,377.19 9,328.25
14*05 Other Receivables 329,495.66 - 329,495.66
06 Due from other Governments 53,044.57 14,252,528.00 14,305,572.57
08 Inventory 312,852.76 6,721.16 319,573.92
09 Prepaid Expenses 245,439.60 29,346.26 274,785.86
30,231,464.61 4,244,952.56 34,476,417.17
Non-Current Assets:
10 Restricted Cash and Cash Equivalents 5,741,013.02 2,901,513.32 8,642,526.34
11 Capital Assets not being Depreciated 7,832,440.85 36,653,988.64 44,486,429.49
13 Capital Assets, Net 106,792,305.36 18,891,101.72 125,683,407.08
120,365,759.23 58,446,603.68 178,812,362.91
Total Assets:150,597,223.84 62,691,556.24 213,288,780.08
Deferred Outflow Of Resources
24*Deferred Charge on Refunding 102,610.45 - 102,610.45
25 Deferred Outflows - Pensions 2,720,647.39 818,040.61 3,538,688.00
153,420,481.68 63,509,596.85 216,930,078.53
Current Liabilities:
22 Accounts Payable and Accrued Expenses 817,514.81 29,959.97 847,474.78
23 Accrued Payroll and Benefits (18,206.22) - (18,206.22)
15 Customer Service Deposits 1,542,410.72 - 1,542,410.72
16 Construction Advances and Retentions 106,000.00 1,250,455.75 1,356,455.75
17 Accrued Interest Payable 410,055.61 52,493.75 462,549.36
18 Current Portion of Compensated Absences 352,523.20 70,440.80 422,964.00
19 Current Portion of Long-Term Debt 2,627,162.08 122,957.51 2,750,119.59
5,837,460.20 1,526,307.78 7,363,767.98
Non-Current Liabilities:
20 Compensated Absences, less current portion 364,997.46 75,433.14 440,430.60
28 Net Pension Liability 8,394,844.82 2,452,110.18 10,846,955.00
21 Long Term Debt, Less Current Portion 42,648,258.73 30,588,741.16 73,236,999.89
27 Other Liabilities 1,173.64 359,885.40 361,059.04
Deferred Inflows Of Resources
26 Deferred Inflows - Pensions 513,098.67 160,544.33 673,643.00
51,922,373.32 33,636,714.21 85,559,087.53
57,759,833.52 35,163,021.99 92,922,855.51
31 Equity 93,637,328.20 28,308,528.26 121,945,856.46
93,637,328.20 28,308,528.26 121,945,856.46
Tot Total Revenue 5,241,956.93 2,314,581.66 7,556,538.59
Tot Total Expense 3,218,636.97 2,276,535.06 5,495,172.03
2,023,319.96 38,046.60 2,061,366.56
95,660,648.16 28,346,574.86 124,007,223.02
153,420,481.68$ 63,509,596.85$ 216,930,078.53$ 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 August 31, 2019
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 2,132,102.62$ 3,605,311.05$ 15,900,000.00$ -$ -$ -$ 15,900,000.00$ 12,294,688.95$
42 Meter Charges 752,884.78 1,505,758.55 8,980,000.00 - - - 8,980,000.00 7,474,241.45
43 Penalties 45,690.26 106,394.72 471,000.00 2,587.68 6,731.44 200,000.00 671,000.00 557,873.84
44 Wastewater System Charges - - - 412,826.79 799,258.76 4,648,000.00 4,648,000.00 3,848,741.24
45 Wastewater Treatment Charges - - - 796,121.93 1,508,591.46 8,665,000.00 8,665,000.00 7,156,408.54
46 Other Operating Revenue 11,048.95 17,971.25 - - - 2,000.00 2,000.00 (15,971.25)
47 Non Operating Revenue 1,993.17 6,521.36 284,000.00 - - 50,000.00 334,000.00 327,478.64
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - - -
Revenue Total: 2,943,719.78 5,241,956.93 25,635,000.00 1,211,536.40 2,314,581.66 13,565,000.00 39,200,000.00 31,643,461.41
- - - - -
Expense by Category
51 Labor 374,115.40 627,567.32 5,214,300.00 92,340.65 155,447.00 1,375,700.00 6,590,000.00 5,806,985.68
56 Benefits 128,030.85 1,284,747.68 2,822,250.00 29,193.88 333,632.95 754,750.00 3,577,000.00 1,958,619.37
63 Contract Services 404,759.87 517,852.86 3,765,750.00 846,549.22 1,654,661.59 9,655,250.00 13,421,000.00 11,248,485.55
65 Professional Development 20,208.07 37,618.65 295,250.00 7,949.48 15,552.98 106,750.00 402,000.00 348,828.37
53 Overtime 31,731.72 48,751.41 291,350.00 814.96 3,873.43 57,650.00 349,000.00 296,375.16
62 Materials and Supplies 52,582.32 96,272.75 1,275,700.00 5,535.19 12,847.84 129,300.00 1,405,000.00 1,295,879.41
64 Utilities 248,086.59 273,857.59 2,426,400.00 6,308.13 6,908.37 185,600.00 2,612,000.00 2,331,234.04
52 Temporary Labor 2,126.14 3,056.31 - 911.20 1,309.85 - - (4,366.16)
67 Other 6,175.31 213,847.08 358,000.00 2,888.34 91,658.97 153,000.00 511,000.00 205,493.95
54 Standby 2,648.00 4,140.32 33,000.00 332.00 642.08 2,000.00 35,000.00 30,217.60
61 Water Supply - 110,925.00 1,067,000.00 - - - 1,067,000.00 956,075.00
71 -Debt Service - - 4,066,000.00 - - 312,000.00 4,378,000.00 4,378,000.00
81 -Capital Improvement 11,357.27 11,357.27 3,125,000.00 1,700,401.63 1,718,864.33 200,000.00 3,325,000.00 1,594,778.40
82 -Capital Outlay 68,062.33 68,062.33 895,000.00 7,204.26 7,204.26 633,000.00 1,528,000.00 1,452,733.41
83 -Accounting Income Add back - (79,419.60) - (1,707,605.89) (1,726,068.59) - - 1,805,488.19
Expense Total: 1,349,883.87 3,218,636.97 25,635,000.00 992,823.05 2,276,535.06 13,565,000.00 39,200,000.00 33,704,827.97
Total Surplus (Deficit): 1,593,835.91$ 2,023,319.96$ -$ 218,713.35$ 38,046.60$ -$ -$ -$
Unaudited
Revenue and Expense Budget-to-Actual by Category
Month Ended August 31, 2019
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 2,132,102.62$ 3,605,311.05$ 15,900,000.00$ -$ -$ -$ 15,900,000.00$ 12,294,688.95$
42 Meter Charges 752,884.78 1,505,758.55 8,980,000.00 - - - 8,980,000.00 7,474,241.45
43 Penalties 45,690.26 106,394.72 471,000.00 2,587.68 6,731.44 200,000.00 671,000.00 557,873.84
44 Wastewater System Charges - - - 412,826.79 799,258.76 4,648,000.00 4,648,000.00 3,848,741.24
45 Wastewater Treatment Charges - - - 796,121.93 1,508,591.46 8,665,000.00 8,665,000.00 7,156,408.54
46 Other Operating Revenue 11,048.95 17,971.25 - - - 2,000.00 2,000.00 (15,971.25)
47 Non Operating Revenue 1,993.17 6,521.36 284,000.00 - - 50,000.00 334,000.00 327,478.64
Revenue Total: 2,943,719.78 5,241,956.93 25,635,000.00 1,211,536.40 2,314,581.66 13,565,000.00 39,200,000.00 31,643,461.41
Progra 1000 - Board of Directors 8,646.61 26,191.71 179,900.00 3,731.82 11,187.29 77,100.00 257,000.00 219,621.00
Progra 2000 - General Administration 54,780.68 181,712.49 912,800.00 21,902.43 75,259.45 391,200.00 1,304,000.00 1,047,028.06
Progra 2100 - Human Resources 27,395.70 294,827.57 716,800.00 11,740.92 126,354.55 307,200.00 1,024,000.00 602,817.88
Progra 2200 - Public Affairs 39,505.93 120,944.82 1,054,200.00 18,860.85 61,667.60 385,800.00 1,440,000.00 1,257,387.58
Progra 2300 - Conservation 17,177.67 27,285.93 589,000.00 - - - 589,000.00 561,714.07
Progra 3000 - Finance 48,244.99 162,257.90 874,600.00 20,642.45 69,473.20 374,400.00 1,249,000.00 1,017,268.90
Progra 3200 - Information Technology 45,278.90 105,165.72 652,400.00 19,405.20 45,070.92 279,600.00 932,000.00 781,763.36
Progra 3300 - Customer Service 56,473.18 139,986.34 1,238,200.00 24,436.41 60,035.49 376,800.00 1,615,000.00 1,414,978.17
Progra 3400 - Meter Service 16,405.49 56,736.12 295,000.00 - 621.80 - 295,000.00 237,642.08
Progra 4000 - Engineering 64,520.52 186,151.64 1,085,700.00 22,804.41 70,857.24 465,300.00 1,551,000.00 1,293,991.12
Progra 5000 - Water Production 288,214.14 678,671.91 4,667,000.00 - - - 4,667,000.00 3,988,328.09
Progra 5100 - Water Treatment 50,790.90 146,558.50 870,000.00 - - - 870,000.00 723,441.50
Progra 5200 - Water Quality 30,075.74 82,147.18 461,000.00 - - - 461,000.00 378,852.82
Progra 6000 - Field Maintenance Administration 14,109.80 74,928.43 391,500.00 1,741.25 8,551.01 43,500.00 435,000.00 351,520.56
Progra 6100 - Water Maintenance 392,409.20 728,448.87 2,317,000.00 - - - 2,317,000.00 1,588,551.13
Progra 6200 - Wastewater Maintenance - - - 820,558.96 1,701,530.56 9,479,000.00 9,479,000.00 7,777,469.44
Progra 7000 - Facilities Maintenance 75,331.88 123,982.06 806,500.00 16,338.87 31,265.58 191,500.00 998,000.00 842,752.36
Progra 7100 - Fleet Maintenance 40,997.94 82,639.78 437,400.00 10,659.48 14,660.37 48,600.00 486,000.00 388,699.85
Progra 8000 - Capital 79,419.60 - 8,086,000.00 - - 1,145,000.00 9,231,000.00 7,425,511.81
Total Surplus (Deficit):1,593,940.91$ 2,023,319.96$ -$ 218,713.35$ 38,046.60$ -$ -$ -$
Revenue and Expense Budget-to-Actual by Program
Month Ended August 31, 2019
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 2,132,102.62$ 3,605,311.05$ 15,900,000.00$ -$ -$ -$ 15,900,000.00$ 12,294,688.95$
42 Meter Charges 752,884.78 1,505,758.55 8,980,000.00 - - - 8,980,000.00 7,474,241.45
43 Penalties 45,690.26 106,394.72 471,000.00 2,587.68 6,731.44 200,000.00 671,000.00 557,873.84
44 Wastewater System Charges - - - 412,826.79 799,258.76 4,648,000.00 4,648,000.00 3,848,741.24
45 Wastewater Treatment Charges - - - 796,121.93 1,508,591.46 8,665,000.00 8,665,000.00 7,156,408.54
46 Other Operating Revenue 11,048.95 17,971.25 - - - 2,000.00 2,000.00 (15,971.25)
47 Non Operating Revenue 1,993.17 6,521.36 284,000.00 - - 50,000.00 334,000.00 327,478.64
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits - - - - - - - -
68 Depreciation - - - - - - -
Revenue Total: 2,943,719.78 5,241,956.93 25,635,000.00 1,211,536.40 2,314,581.66 13,565,000.00 39,200,000.00 31,643,461.41
Program: 1000 - Board of Directors - - -
51 Labor 4,532.50$ 8,452.50$ 73,500.00$ 1,942.50$ 3,622.50$ 31,500.00$ 105,000.00$ 92,925.00$
56 Benefits 3,726.68 17,160.70 59,500.00 1,597.17 7,354.64 25,500.00 85,000.00 60,484.66
62 Materials and Supplies 105.00 105.00 700.00 45.00 45.00 300.00 1,000.00 850.00
63 Contract Services - - 7,700.00 - - 3,300.00 11,000.00 11,000.00
65 Professional Development 387.43 473.51 38,500.00 147.15 165.15 16,500.00 55,000.00 54,361.34
Program: 1000 - Board of Directors Total: 8,751.61 26,191.71 179,900.00 3,731.82 11,187.29 77,100.00 257,000.00 219,621.00
Program: 2000 - General Administration - - -
51 Labor 24,149.09 40,527.53 361,900.00 10,349.63 17,368.98 155,100.00 517,000.00 459,103.49
53 Overtime 77.72 143.08 2,100.00 33.31 61.33 900.00 3,000.00 2,795.59
56 Benefits 10,217.60 103,765.61 226,800.00 2,803.93 41,853.58 97,200.00 324,000.00 178,380.81
62 Materials and Supplies 277.73 277.73 4,200.00 119.04 119.04 1,800.00 6,000.00 5,603.23
63 Contract Services 7,689.50 10,629.50 237,300.00 3,295.50 4,555.50 101,700.00 339,000.00 323,815.00
64 Utilities 79.82 79.82 2,100.00 34.21 34.21 900.00 3,000.00 2,885.97
65 Professional Development 12,289.22 26,289.22 78,400.00 5,266.81 11,266.81 33,600.00 112,000.00 74,443.97
Program: 2000 - General Administration Total: 54,780.68 181,712.49 912,800.00 21,902.43 75,259.45 391,200.00 1,304,000.00 1,047,028.06
Program: 2100 - Human Resources - - - -
51 Labor 11,459.83 19,192.43 159,600.00 4,911.38 8,225.37 68,400.00 228,000.00 200,582.20
52 Temporary Labor - - - - - - - -
53 Overtime 38.86 139.88 2,100.00 16.66 59.95 900.00 3,000.00 2,800.17
56 Benefits 3,956.65 53,553.69 97,300.00 1,695.59 22,951.41 41,700.00 139,000.00 62,494.90
62 Materials and Supplies 233.73 233.73 7,000.00 100.17 100.17 3,000.00 10,000.00 9,666.10
63 Contract Services 3,698.44 3,855.68 61,600.00 1,585.04 1,652.44 26,400.00 88,000.00 82,491.88
64 Utilities 42.01 42.01 700.00 18.00 18.00 300.00 1,000.00 939.99
65 Professional Development 1,226.73 3,939.23 31,500.00 525.74 1,688.24 13,500.00 45,000.00 39,372.53
67 Other 6,739.45 213,870.92 357,000.00 2,888.34 91,658.97 153,000.00 510,000.00 204,470.11
Program: 2100 - Human Resources Total: 27,395.70 294,827.57 716,800.00 11,740.92 126,354.55 307,200.00 1,024,000.00 602,817.88
Month Ended August 31, 2019
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 August 31, 2019
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 2200 - Public Affairs - - - -
51 Labor 21,861.78 36,053.24 434,000.00 9,369.34 16,133.77 120,000.00 554,000.00 501,812.99
52 Temporary Labor - - - - - - - -
53 Overtime 170.99 290.03 4,900.00 73.29 165.04 2,100.00 7,000.00 6,544.93
56 Benefits 5,685.72 66,171.32 179,200.00 2,436.59 33,518.99 76,800.00 256,000.00 156,309.69
62 Materials and Supplies 258.17 258.17 116,200.00 1,041.05 1,041.05 49,800.00 166,000.00 164,700.78
63 Contract Services 10,162.76 16,359.07 275,100.00 5,310.49 9,751.59 117,900.00 393,000.00 366,889.34
64 Utilities 119.91 153.89 16,100.00 51.39 65.96 6,900.00 23,000.00 22,780.15
65 Professional Development 1,246.60 1,659.10 28,700.00 578.70 991.20 12,300.00 41,000.00 38,349.70
Program: 2200 - Public Affairs Total: 39,505.93 120,944.82 1,054,200.00 18,860.85 61,667.60 385,800.00 1,440,000.00 1,257,387.58
Program: 2300 - Conservation - - - -
51 Labor 9,565.29 16,030.22 101,000.00 - - - 101,000.00 84,969.78
52 Temporary Labor - - - - - - - -
53 Overtime - 121.18 3,000.00 - - - 3,000.00 2,878.82
56 Benefits 2,487.51 7,578.09 30,000.00 - - - 30,000.00 22,421.91
62 Materials and Supplies 1,958.80 390.37 223,000.00 - - - 223,000.00 222,609.63
63 Contract Services 3,052.46 3,052.46 200,000.00 - - - 200,000.00 196,947.54
64 Utilities 113.61 113.61 22,000.00 - - - 22,000.00 21,886.39
65 Professional Development - - 10,000.00 - - - 10,000.00 10,000.00
Program: 2300 - Conservation Total: 17,177.67 27,285.93 589,000.00 - - - 589,000.00 561,714.07
Program: 3000 - Finance - - - -
51 Labor 34,000.34 57,553.25 474,600.00 14,542.06 24,606.69 203,400.00 678,000.00 595,840.06
52 Temporary Labor - - - - - - - -
53 Overtime 455.20 584.14 3,500.00 195.08 250.34 1,500.00 5,000.00 4,165.52
56 Benefits 10,228.27 138,941.24 263,200.00 4,379.08 59,539.34 112,800.00 376,000.00 177,519.42
62 Materials and Supplies 21.79 143.71 7,700.00 9.34 61.59 3,300.00 11,000.00 10,794.70
63 Contract Services 2,045.52 (36,509.21) 104,300.00 876.65 (15,646.81) 44,700.00 149,000.00 201,156.02
64 Utilities 92.51 143.41 2,800.00 39.65 61.46 1,200.00 4,000.00 3,795.13
65 Professional Development 1,401.36 1,401.36 17,500.00 600.59 600.59 7,500.00 25,000.00 22,998.05
67 Other - - 1,000.00 - - - 1,000.00 1,000.00
Program: 3000 - Finance Total: 48,244.99 162,257.90 874,600.00 20,642.45 69,473.20 374,400.00 1,249,000.00 1,017,268.90
Program: 3200 - Information Technology - - - -
51 Labor 17,035.20 28,529.82 240,800.00 7,300.80 12,227.08 103,200.00 344,000.00 303,243.10
52 Temporary Labor - - - - - - - -
53 Overtime - - - - - - - -
56 Benefits 3,853.46 28,027.90 70,700.00 1,651.47 12,011.86 30,300.00 101,000.00 60,960.24
62 Materials and Supplies 1,145.96 1,145.96 25,900.00 491.12 491.12 11,100.00 37,000.00 35,362.92
63 Contract Services 22,891.32 47,109.08 299,600.00 9,810.55 20,189.60 128,400.00 428,000.00 360,701.32
64 Utilities 300.29 300.29 3,500.00 128.69 128.69 1,500.00 5,000.00 4,571.02
65 Professional Development 52.67 52.67 11,900.00 22.57 22.57 5,100.00 17,000.00 16,924.76
Program: 3200 - Information Technology Total: 45,278.90 105,165.72 652,400.00 19,405.20 45,070.92 279,600.00 932,000.00 781,763.36
Page 5 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended August 31, 2019
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 3300 - Customer Service - - - -
51 Labor 16,791.05 28,040.74 240,800.00 7,196.17 12,017.46 103,200.00 344,000.00 303,941.80
52 Temporary Labor 2,126.14 3,056.31 - 911.20 1,309.85 - - (4,366.16)
53 Overtime 206.95 672.01 3,500.00 88.68 287.99 1,500.00 5,000.00 4,040.00
56 Benefits 7,414.03 63,017.11 147,000.00 3,177.32 27,046.46 63,000.00 210,000.00 119,936.43
62 Materials and Supplies 82.28 82.28 6,300.00 35.26 35.26 2,700.00 9,000.00 8,882.46
63 Contract Services 29,656.24 44,381.10 716,700.00 12,709.76 19,020.45 153,300.00 870,000.00 806,598.45
64 Utilities 742.07 742.07 110,700.00 318.02 318.02 48,300.00 159,000.00 157,939.91
65 Professional Development 18.56 18.56 13,200.00 - - 4,800.00 18,000.00 17,981.44
67 Other (564.14) (23.84) - - - - - 23.84
Program: 3300 - Customer Service Total: 56,473.18 139,986.34 1,238,200.00 24,436.41 60,035.49 376,800.00 1,615,000.00 1,414,978.17
Program: 3400 - Meter Service - - - -
51 Labor 13,031.52 22,341.81 187,000.00 - 517.04 - 187,000.00 164,141.15
53 Overtime - 20.10 10,000.00 - - - 10,000.00 9,979.90
56 Benefits 3,131.40 33,292.15 83,000.00 - 104.76 - 83,000.00 49,603.09
62 Materials and Supplies - 239.72 5,000.00 - - - 5,000.00 4,760.28
63 Contract Services 129.74 729.51 8,000.00 - - - 8,000.00 7,270.49
64 Utilities 112.83 112.83 2,000.00 - - - 2,000.00 1,887.17
65 Professional Development - - - - - - - -
Program: 3400 - Meter Service Total: 16,405.49 56,736.12 295,000.00 - 621.80 - 295,000.00 237,642.08
Program: 4000 - Engineering - - - -
51 Labor 36,891.17 59,870.96 491,400.00 15,810.45 25,658.93 210,600.00 702,000.00 616,470.11
52 Temporary Labor - - - - - - - -
53 Overtime 58.29 78.66 1,400.00 24.98 33.71 600.00 2,000.00 1,887.63
56 Benefits 10,048.28 98,817.27 212,800.00 4,306.31 42,334.70 91,200.00 304,000.00 162,848.03
62 Materials and Supplies - - 16,100.00 - - 6,900.00 23,000.00 23,000.00
63 Contract Services 3,674.10 5,319.10 202,300.00 1,574.61 1,574.61 86,700.00 289,000.00 282,106.29
64 Utilities 12,140.32 20,357.29 137,200.00 355.92 523.15 58,800.00 196,000.00 175,119.56
65 Professional Development 1,708.36 1,708.36 24,500.00 732.14 732.14 10,500.00 35,000.00 32,559.50
Program: 4000 - Engineering Surplus Total: 64,520.52 186,151.64 1,085,700.00 22,804.41 70,857.24 465,300.00 1,551,000.00 1,293,991.12
Program: 5000 - Water Production - - - -
51 Labor 44,837.81 79,952.42 709,000.00 - - - 709,000.00 629,047.58
53 Overtime 1,485.55 2,920.02 61,000.00 - - - 61,000.00 58,079.98
54 Standby 1,180.00 1,996.00 15,000.00 - - - 15,000.00 13,004.00
56 Benefits 12,918.47 235,329.31 461,000.00 - - - 461,000.00 225,670.69
61 Water Supply - 110,925.00 1,067,000.00 - - - 1,067,000.00 956,075.00
62 Materials and Supplies 7,572.13 12,519.42 299,000.00 - - - 299,000.00 286,480.58
63 Contract Services 23,251.43 37,955.99 381,000.00 - - - 381,000.00 343,044.01
64 Utilities 195,733.75 195,733.75 1,664,000.00 - - - 1,664,000.00 1,468,266.25
65 Professional Development 1,235.00 1,340.00 10,000.00 - - - 10,000.00 8,660.00
Program: 5000 - Water Production Total: 288,214.14 678,671.91 4,667,000.00 - - - 4,667,000.00 3,988,328.09
Page 6 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended August 31, 2019
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 5100 - Water Treatment - - - -
51 Labor 21,596.14 33,609.33 242,000.00 - - - 242,000.00 208,390.67
53 Overtime 5,162.16 7,005.44 25,000.00 - - - 25,000.00 17,994.56
56 Benefits 9,065.43 79,207.38 139,000.00 - - - 139,000.00 59,792.62
62 Materials and Supplies 2,453.39 2,672.30 165,000.00 - - - 165,000.00 162,327.70
63 Contract Services 393.73 975.90 149,000.00 - - - 149,000.00 148,024.10
64 Utilities 12,120.05 23,088.15 150,000.00 - - - 150,000.00 126,911.85
Program: 5100 - Water Treatment Total: 50,790.90 146,558.50 870,000.00 - - - 870,000.00 723,441.50
Program: 5200 - Water Quality - - - -
51 Labor 13,094.40 21,910.75 176,000.00 - - - 176,000.00 154,089.25
53 Overtime - - 15,000.00 - - - 15,000.00 15,000.00
56 Benefits 3,697.04 46,773.03 82,000.00 - - - 82,000.00 35,226.97
62 Materials and Supplies 960.65 1,079.15 18,000.00 - - - 18,000.00 16,920.85
63 Contract Services 12,323.65 12,384.25 162,000.00 - - - 162,000.00 149,615.75
64 Utilities - - 2,000.00 - - - 2,000.00 2,000.00
65 Professional Development - - 6,000.00 - - - 6,000.00 6,000.00
Program: 5200 - Water Quality Total: 30,075.74 82,147.18 461,000.00 - - - 461,000.00 378,852.82
Program: 6000 - Field Maintenance Administration - - - -
51 Labor 7,732.16 13,860.50 170,100.00 859.12 1,438.93 18,900.00 189,000.00 173,700.57
52 Temporary Labor - - - - - - - -
53 Overtime - - 18,000.00 - - 2,000.00 20,000.00 20,000.00
54 Standby 1,468.00 2,144.32 18,000.00 332.00 642.08 2,000.00 20,000.00 17,213.60
56 Benefits 2,519.23 56,353.48 124,200.00 280.11 6,180.01 13,800.00 138,000.00 75,466.51
62 Materials and Supplies - - 2,700.00 - - 300.00 3,000.00 3,000.00
63 Contract Services 97.02 182.24 900.00 10.77 20.24 100.00 1,000.00 797.52
64 Utilities 1,651.25 1,651.25 36,900.00 183.47 183.47 4,100.00 41,000.00 39,165.28
65 Professional Development 642.14 736.64 20,700.00 75.78 86.28 2,300.00 23,000.00 22,177.08
Program: 6000 - Field Maintenance Administration Total: 14,109.80 74,928.43 391,500.00 1,741.25 8,551.01 43,500.00 435,000.00 351,520.56
Program: 6100 - Water Maintenance - - - -
51 Labor 83,170.34 137,683.18 957,000.00 - - - 957,000.00 819,316.82
53 Overtime 23,210.94 35,063.08 130,000.00 - - - 130,000.00 94,936.92
56 Benefits 33,890.02 200,840.91 527,000.00 - - - 527,000.00 326,159.09
62 Materials and Supplies 31,240.10 68,706.31 301,000.00 - - - 301,000.00 232,293.69
63 Contract Services 220,897.80 280,890.39 402,000.00 - - - 402,000.00 121,109.61
64 Utilities - 5,265.00 - - - - - (5,265.00)
Program: 6100 - Water Maintenance Total: 392,409.20 728,448.87 2,317,000.00 - - - 2,317,000.00 1,588,551.13
Program: 6200 - Wastewater Maintenance - - - -
51 Labor - - - 16,508.00 27,580.30 313,000.00 313,000.00 285,419.70
53 Overtime - - - 104.12 2,442.90 45,000.00 45,000.00 42,557.10
56 Benefits - - - 5,458.27 67,278.34 173,000.00 173,000.00 105,721.66
62 Materials and Supplies - - - 725.09 7,438.67 36,000.00 36,000.00 28,561.33
Wastewater Treatment - - - 796,121.93 1,508,591.46 7,610,000.00 7,610,000.00 6,101,408.54
63 Contract Services - - - 1,641.55 88,198.89 1,302,000.00 1,302,000.00 1,213,801.11
Program: 6200 - Wastewater Maintenance Total:- - - 820,558.96 1,701,530.56 9,479,000.00 9,479,000.00 7,777,469.44
Page 7 of 8
ADOPTED ADOPTED ADOPTED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended August 31, 2019
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 7000 - Facilities Maintenance - - - -
51 Labor 8,797.10 14,630.65 120,000.00 2,932.34 5,013.50 40,000.00 160,000.00 140,355.85
53 Overtime 877.81 1,827.56 11,250.00 292.60 629.22 3,750.00 15,000.00 12,543.22
56 Benefits 3,686.01 30,271.46 69,750.00 1,228.47 10,564.80 23,250.00 93,000.00 52,163.74
62 Materials and Supplies 1,905.72 3,661.04 45,500.00 560.99 1,064.38 10,500.00 56,000.00 51,274.58
63 Contract Services 47,306.92 59,596.98 396,250.00 7,487.89 9,760.47 62,750.00 459,000.00 389,642.55
64 Utilities 12,758.32 13,994.37 163,000.00 3,836.58 4,233.21 51,000.00 214,000.00 195,772.42
65 Professional Development - - 750.00 - - 250.00 1,000.00 1,000.00
Program: 7000 - Facilities Maintenance Total: 75,331.88 123,982.06 806,500.00 16,338.87 31,265.58 191,500.00 998,000.00 842,752.36
- -
Program: 7100 - Fleet Maintenance - - - -
51 Labor 5,569.68 9,327.99 75,600.00 618.86 1,036.45 8,400.00 84,000.00 73,635.56
53 Overtime 26.11 26.11 2,700.00 2.90 2.90 300.00 3,000.00 2,970.99
56 Benefits 1,466.19 25,507.15 47,700.00 162.91 2,834.11 5,300.00 53,000.00 24,658.74
62 Materials and Supplies 4,366.87 4,757.86 32,400.00 2,408.13 2,451.56 3,600.00 36,000.00 28,790.58
63 Contract Services 17,489.24 30,940.82 162,000.00 6,124.48 6,993.15 18,000.00 180,000.00 142,066.03
64 Utilities 12,079.85 12,079.85 113,400.00 1,342.20 1,342.20 12,600.00 126,000.00 112,577.95
65 Professional Development - - 3,600.00 - - 400.00 4,000.00 4,000.00
Program: 7100 - Fleet Maintenance Total: 40,997.94 82,639.78 437,400.00 10,659.48 14,660.37 48,600.00 486,000.00 388,699.85
- -
Program: 8000 - Capital - - -
71 -Debt Service - - 4,066,000.00 - - 312,000.00 4,378,000.00 4,378,000.00
81 -Capital Improvement 11,357.27 11,357.27 3,125,000.00 1,700,401.63 1,718,864.33 200,000.00 3,325,000.00 1,594,778.40
82 -Capital Outlay 68,062.33 68,062.33 895,000.00 7,204.26 7,204.26 633,000.00 1,528,000.00 1,452,733.41
83 -Accounting Income Add back (79,419.60) (79,419.60) - (1,707,605.89) (1,726,068.59) - - 1,805,488.19
Program: 8000 - Capital Total: - - 8,086,000.00 - - 1,145,000.00 9,231,000.00 9,231,000.00
Total Surplus (Deficit): 1,673,255.51$ 2,023,319.96$ -$ 218,713.35$ 38,046.60$ -$ -$ -$
Page 8 of 8
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #2.e.
Meeting Date: O c tob er 9, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Augus t 2019 Dis b urs ements : Ac counts payable d is b urs ements for the p erio d inc lude chec k
numbers 254690 through 254858, b ank drafts, and AC H P ayments in the amo unt of $3,684,120.95
and $394,618.32 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 August 1, 2019 thro ugh August 31, 2019 in the amount of $4,078,739.27.
B AC KGR O UN D / AN ALYS IS :
In the continued effo rt to b e fis cally trans p arent, the p ayment register fo r s upplies , materials , services , and
p ayroll fo r Augus t 2019 is attac hed fo r review and approval. T his pro cess p ro vides the Board and the pub lic an
o p p o rtunity to review the exp enses of the Dis tric t. Acc o unts P ayable is p ro cess ed weekly, while p ayroll is
p ro ces s ed bi-weekly. Info rmation to justify eac h expenditure is available thro ugh the F inanc e Department.
Acc o unts payab le d is b urs ements for the p erio d inc lude c hec k numbers 254690 thro ugh 254858, bank drafts ,
and A C H P ayments in the amo unt of $3,684,120.95 and $394,618.32, fo r p ayroll. 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 2019-20 Bud get.
ATTACH M E N TS:
Description Type
August 2 019 P ayment Register Backup Material
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
8/6/2019 254690 CHURCH OF CHRIST 400.00
8/6/2019 254691 CLAIRE REMAI 200.00
8/6/2019 254692 EMILY CHHOR-CHENG 200.00
8/6/2019 254693 HELLEN NGUYEN 40.00
8/6/2019 254695 MARIA MELARA-HERNANDEZ 99.00
8/6/2019 254696 MELVIN NELSON 350.00
8/6/2019 254697 NICHOLAS MATHENY 190.00
8/6/2019 254698 TOUFIC ABDO 100.00
8/6/2019 254699 FACILITY REFUND CHECK 08/06/19 650.00
8/8/2019 254700 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)1,387.62
8/8/2019 254701 ANTHESIS 1,750.50
8/8/2019 254702 APPLEONE EMPLOYMENT SERVICE 514.42
8/8/2019 254703 BURRTEC WASTE (GROUP) INDUSTRIES, INC.346.85
8/8/2019 254704 BURRTEC WASTE (GROUP) INDUSTRIES, INC.148.82
8/8/2019 254705 BURRTEC WASTE (GROUP) INDUSTRIES, INC.148.82
8/8/2019 254706 CLARK PEST CONTROL 183.00
8/8/2019 254707 CULLIGAN OF ONTARIO 94.00
8/8/2019 254708 DUO SECURITY, INC 4,050.00
8/8/2019 254709 EXPERIAN 285.88
8/8/2019 254710 GARY YOUNG 533.75
8/8/2019 254711 HATFIELD BUICK 187.03
8/8/2019 254712 K & L HARDWARE 40.91
8/8/2019 254713 RUHNAU CLARKE ARCHITECTS 8,200.00
8/8/2019 254714 SAN BERNARDINO COUNTY, ATC CONTROLLER DIVISION 219.34
8/8/2019 254715 SO CAL GAS 14.79
8/8/2019 254716 SO CAL OCCUPATIONAL HEALTH SERVICES 140.00
8/8/2019 254717 STAPLES BUSINESS ADVANTAGE 508.16
8/8/2019 254718 TURNER'S TRUCK STUFF, INC 1,010.00
8/8/2019 254719 TYLER TECHNOLOGIES, INC 187.50
8/8/2019 254720 UNIFIRST CORPORATION 349.02
8/14/2019 254721 COUNTY OF SAN BERNARDINO, DEPT OF PUBLIC WORKS 4,042.00
8/14/2019 254722 COUNTY OF SAN BERNARDINO, PUBLIC HEALTH 135.00
8/14/2019 254723 CREST CHEVROLET 540.00
8/14/2019 254724 EVERSOFT, INC 212.53
8/14/2019 254725 EYE MED VISION CARE 1,342.56
8/14/2019 254726 GOVERNMENT FINANCE OFFICERS ASSOCIATION 150.00
8/14/2019 254727 HACH COMPANY 910.33
8/14/2019 254728 HATFIELD BUICK 113.14
8/14/2019 254729 HUB CONSTRUCTION SPECIALTIES 249.28
8/14/2019 254730 INLAND WATER WORKS SUPPLY CO 1,301.71
8/14/2019 254731 K & L HARDWARE 73.17
8/14/2019 254732 MOBILE OCCUPATIONAL SERVICES, INC 480.00
8/14/2019 254733 SOUTH BAY FOUNDRY, INC.2,670.04
8/14/2019 254734 SOUTHERN CALIFORNIA EDISON COMPANY 206,927.08
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019 Page 1 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
8/14/2019 254735 STAPLES BUSINESS ADVANTAGE 365.34
8/14/2019 254736 UNIFIRST CORPORATION 350.19
8/14/2019 254737 UNITED TOWING SERVICE, INC 525.00
8/14/2019 254738 VALERO MARKETING & SUPPLY COMP 13,130.88
8/14/2019 254739 WESTERN ELECTRICITY COORDINATING COUNCIL 125.00
8/14/2019 254740 Facility Rebate Refund Checks 8/14/19 KB 600.00
8/14/2019 254741 Facility Rebate Refund Checks 8/14/19 KB 600.00
8/14/2019 254742 WATER STREET LAND LLC 1,765.60
8/14/2019 254743 PSC 1,373.79
8/14/2019 254744 TK CONSTRUCTION 1,599.92
8/14/2019 254745 J K PROPERTIES INC 26.82
8/14/2019 254746 NAA ASHIE TACKIE-YARBOI 86.96
8/14/2019 254747 MATTHEW BENNIE 186.99
8/14/2019 254748 MATTHEW BENNIE 186.06
8/14/2019 254749 REANNA BULLARD 380.00
8/20/2019 254750 ANITA MENDOZA 200.00
8/20/2019 254751 DANIEL HAUSCHILD 300.00
8/20/2019 254752 GEOFF HAMBY 150.00
8/20/2019 254753 JERRY DIAZ 200.00
8/20/2019 254754 JOEL BROTHERS 150.00
8/20/2019 254755 KELLEE BAKER 150.00
8/20/2019 254756 MARY OEHLING 200.00
8/20/2019 254757 MOISES MARISCAL 199.40
8/21/2019 254758 SHELIA DAVIS 0.17
8/21/2019 254759 JONATHAN GOMEZ 137.92
8/21/2019 254760 CLARISSA RAMOS-GALVIZ 61.53
8/21/2019 254761 LEONA C WILLIAMS 485.47
8/21/2019 254762 TERRY SWENSEN 8.55
8/21/2019 254763 ROBERTO BANUELOS 25.23
8/21/2019 254764 NATIONAL CAPITAL ONE INVESTMENT LLC 72.95
8/21/2019 254765 ANA MARIA QUINTERO 85.56
8/21/2019 254766 GERLADINE E YEAKEL 205.64
8/21/2019 254767 DAVID HOMOKI 8.69
8/21/2019 254773 AT&T 49.69
8/21/2019 254774 AT&T 158.27
8/21/2019 254775 AT&T 326.58
8/21/2019 254776 AUTO ZONE, INC.16.79
8/21/2019 254777 BALFOUR BEATTY INFRASTRUCTURE, INC 1,524,631.25
8/21/2019 254778 BURGESS MOVING & STORAGE 1,395.35
8/21/2019 254779 BURRTEC WASTE (GROUP) INDUSTRIES, INC.1,702.26
8/21/2019 254780 CHEM-TECH INTERNATIONAL INC 6,069.10
8/21/2019 254781 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 2,243.92
8/21/2019 254782 CLARK PEST CONTROL 25.00
8/21/2019 254783 DENT-KNOWLEDGE-TRENT ROUSE 530.00
8/21/2019 254784 DONEGAN TREE SERVICE 2,150.00
8/21/2019 254785 DTSC 450.00
8/21/2019 254786 FEDERAL EXPRESS CORPORATION 35.13
8/21/2019 254787 FIRST CHOICE SERVICES 820.51
8/21/2019 254788 GNA FIRE ELECTRIC, INC.1,790.82
8/21/2019 254789 HIGHLAND COMMUNITY NEWS 3,150.00
8/21/2019 254790 HUB CONSTRUCTION SPECIALTIES 74.52
8/21/2019 254791 INLAND WATER WORKS SUPPLY CO 171.37
8/21/2019 254792 K & L HARDWARE 82.02
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019 Page 2 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
8/21/2019 254793 KONICA MINOLTA 366.45
8/21/2019 254794 LOWE'S 785.33
8/21/2019 254795 MOBILE OCCUPATIONAL SERVICES, INC 47.50
8/21/2019 254796
NATIONAL AUTO FLEET GROUP, CHEVROLET OF
WATSONVILLE 65,873.83
8/21/2019 254797 POWER PLUS AUTO GLASS 184.00
8/21/2019 254798 SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT 3,341.00
8/21/2019 254799 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 17,712.76
8/21/2019 254800 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 693,279.21
8/21/2019 254801 SERVPRO, ROYAL QUALITY SERVICES, INC.242.21
8/21/2019 254802 SO CAL GAS 30.18
8/21/2019 254803 SOUTH COAST A Q M D 557.42
8/21/2019 254804 STAPLES BUSINESS ADVANTAGE 169.92
8/21/2019 254805 THE HOME DEPOT PRO 491.71
8/21/2019 254806 U.S. BANCORP SERVICE CENTER 21,786.38
8/21/2019 254812 UNIFIRST CORPORATION 1,765.28
8/21/2019 254815 US AIR CONDITIONING DISTRIBUTORS, LLC 3,223.91
8/21/2019 254816 VALLEY OFFICE EQUIPMENT 8.04
8/21/2019 254817 AMAZON.COM, LLC 1,424.30
8/21/2019 254818 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)1,387.62
8/21/2019 254819 ANTHESIS 3,978.00
8/21/2019 254820 ANTHONY POOL SERVICE, JAMES ANTHONY LOGSDON 275.00
8/21/2019 254821 APPLEONE EMPLOYMENT SERVICE 1,993.04
8/26/2019 254822 PEGGY KEPLER 278.77
8/26/2019 254823 ROBIN MARZANO 61.54
8/26/2019 254824 STRUCTURED CAPITAL INC.70.91
8/26/2019 254825 BRECKENRIDGE PROPERTY FUND 2016 LLC 201.68
8/28/2019 254826 AIR CHIEF, INC.476.94
8/28/2019 254827 AIR RESOURCES BOARD 220.00
8/28/2019 254828 AMERICAN FIDELITY ASSURANCE COMPANY 2,081.76
8/28/2019 254829 ANTHESIS 4,015.75
8/28/2019 254830 APPLEONE EMPLOYMENT SERVICE 529.88
8/28/2019 254831 AT&T 504.61
8/28/2019 254832 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 1,121.96
8/28/2019 254833 CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 560.98
8/28/2019 254834 CLARK PEST CONTROL 115.00
8/28/2019 254835 COLONIAL LIFE, PREMIUM 582.66
8/28/2019 254836 COMMERCIAL DOOR METAL SYSTEMS 1,768.99
8/28/2019 254837 CONSOLIDATED ELECTRICAL DIST 154.16
8/28/2019 254838 CUCAMONGA VALLEY WATER DISTRICT 250.00
8/28/2019 254839 DANIELS TIRE SERVICE, INC 1,581.29
8/28/2019 254840 FLEET MANAGEMENT DEPARTMENT 257.56
8/28/2019 254841 HACH COMPANY 217.18
8/28/2019 254842 HATFIELD BUICK 27.54
8/28/2019 254843 IDEA HALL 10,000.00
8/28/2019 254844 INLAND EMPIRE ECONOMIC PARTNERSHIP, IEEP 15,000.00
8/28/2019 254845 INLAND WATER WORKS SUPPLY CO 7,081.33
8/28/2019 254846 KONICA MINOLTA 1,451.45
8/28/2019 254847 LIEBERT CASSIDY WHITMORE LCW 877.50
8/28/2019 254848 METROPOLITAN LIFE INS CO 115.80
8/28/2019 254849 MOBILE OCCUPATIONAL SERVICES, INC 47.50
8/28/2019 254850 NASSAU LIFE INSURANCE COMPANY 133.48
8/28/2019 254851 PETTY CASH 278.16
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019 Page 3 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
8/28/2019 254852 SOUTHERN CALIFORNIA EDISON COMPANY 11,966.90
8/28/2019 254853 STAPLES BUSINESS ADVANTAGE 404.45
8/28/2019 254854 UNDERGROUND MANHOLES, UNDERGROUND BUILDERSINC 1,000.00
8/28/2019 254855 UNIFIRST CORPORATION 404.16
8/28/2019 254856 WOODARD & CURRAN INC.13,767.31
8/29/2019 254857 INLAND MOBILE MASSAGE 265.00
8/29/2019 254858 RAY FU 150.00
BANK DRAFTS
8/1/2019 DFT0003433 CALPERS/ MEDICAL 85,378.23
8/6/2019 DFT0003445 MERCHANT BANKCD 425.27
8/9/2019 DFT0003436 CA SDI Tax 2,746.76
8/9/2019 DFT0003437 CALPERS/ DEFERRED COMPENSATION 19,130.51
8/9/2019 DFT0003438 CALPERS/ RETIREMENT 43,186.72
8/9/2019 DFT0003439 Federal Payroll Tax 39,749.39
8/9/2019 DFT0003440 Medicare 8,868.90
8/9/2019 DFT0003441 Social Security 238.70
8/9/2019 DFT0003442 State Payroll Tax 14,929.38
8/9/2019 DFT0003443 STATE DISBURSEMENT UNIT 2,442.47
8/12/2019 DFT0003444 FORTE, ACH DIRECT INC, ACH FEES 4,603.01
8/12/2019 DFT0003447 TRANSFIRST DISCOUNT 14,036.41
8/14/2019 DFT0003446 PayNearMe, Inc.531.33
8/21/2019 DFT0003455 STATE DISBURSEMENT UNIT 2,442.47
8/21/2019 DFT0003460 PayNearMe, Inc.226.86
8/22/2019 DFT0003450 CALPERS/ DEFERRED COMPENSATION 18,496.01
8/22/2019 DFT0003451 CALPERS/ RETIREMENT 42,178.72
8/22/2019 DFT0003453 Medicare 7,943.52
8/22/2019 DFT0003461 CBB 1,223.02
8/23/2019 DFT0003449 CA SDI Tax 2,412.49
8/23/2019 DFT0003452 Federal Payroll Tax 28,999.95
8/23/2019 DFT0003454 Social Security 1,078.94
8/23/2019 DFT0003456 State Payroll Tax 11,092.37
8/23/2019 DFT0003457 Federal Payroll Tax 1,362.21
8/23/2019 DFT0003458 Medicare 201.70
8/23/2019 DFT0003459 State Payroll Tax 461.80
8/23/2019 DFT0003463 VERIFONE INC 22.00
8/28/2019 DFT0003462 PayNearMe, Inc.171.14
8/30/2019 DFT0003464 PayNearMe, Inc.31.84
ACH PAYMENTS
8/8/2019 10006190 ADCOMP SYSTEMS 319.29
8/8/2019 10006191 ADVANTAGE FLEET WASH, INC 725.00
8/8/2019 10006192 ASBCSD 102.00
8/8/2019 10006193 BARRY'S SECURITY SERVICES, INC 1,876.93
8/8/2019 10006194 BOOT BARN, INC 1,690.23
8/8/2019 10006195 CAROL CALES 503.05
8/8/2019 10006196 CINTAS CORPORATION (FIRST AID)401.20
8/8/2019 10006197 CLEARFLY COMMUNATIONS 1,358.95
8/8/2019 10006198 COMPUTERIZED EMBROIDERY COMPANY, INC 690.27
8/8/2019 10006199 DANIEL DAVIS 501.20
8/8/2019 10006200 DAVID HERNANDEZ 391.92
8/8/2019 10006201 DIMENSION DATA NORTH AMERICA 6,066.66
8/8/2019 10006202 ELISEO OCHOA 599.83
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019 Page 4 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
8/8/2019 10006203 ENVIRONMENTAL SCIENCE ASSOCIATES/ESA 12,211.45
8/8/2019 10006204 EVWD EMPLOYEES EVENTS ASSOC 417.42
8/8/2019 10006205 EXCEL LANDSCAPE, ICN 13,350.00
8/8/2019 10006206 FRONTIER COMMUNICATIONS 49.58
8/8/2019 10006207 GARY STURDIVAN 609.28
8/8/2019 10006208 GERALD SIEVERS 609.28
8/8/2019 10006209 GOLDEN STATE LABOR COMPLIANCE, LLC 4,750.00
8/8/2019 10006210 GORDON GRANT 523.40
8/8/2019 10006211 HAAKER EQUIPMENT COMPANY 1,925.14
8/8/2019 10006212 LANDS END INC 4,645.33
8/8/2019 10006213 LEIDA THOMAS 138.04
8/8/2019 10006214 LESLIE'S POOL SUPPLIES, INC.18.17
8/8/2019 10006215 LINCOLN NATIONAL LIFE INS CO.2,257.88
8/8/2019 10006216 MANAGED HEALTH NETWORK 238.56
8/8/2019 10006217 MCMASTER-CARR 35.86
8/8/2019 10006218 MICHAEL HENDERSON 594.16
8/8/2019 10006219 MIKE MALONEY 647.10
8/8/2019 10006220 MUSICK, PEELER & GARRETT LLP 2,849.00
8/8/2019 10006221 OFFICIAL PAYMENTS CORP.42.25
8/8/2019 10006222 QUINTANA, WATTS & HARTMANN LLC 4,200.00
8/8/2019 10006223 RBC RESOURCES 4,230.00
8/8/2019 10006224 REBECCA KASTEN 533.61
8/8/2019 10006225 REDLINE MOBILE FLEET SERVICE & REPAIR 7,292.29
8/8/2019 10006226 ROUNSVILLE'S AUTO BODY 5,400.00
8/8/2019 10006227 SAFETY COMPLIANCE COMPANY 400.00
8/8/2019 10006228 SCN, SECURITY COMMUNICATION NETWORK, INC 285.00
8/8/2019 10006229 SITEONE LANDSCAPE SUPPLY , LLC 243.54
8/8/2019 10006230 STUBBIES PROMOTIONS INC 3,619.75
8/8/2019 10006231 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.122.82
8/8/2019 10006232 SWAINS ELECTRIC MOTOR SERVICE 4,907.63
8/8/2019 10006233 TEC-REFRESH, INC 8,000.00
8/8/2019 10006234 THIRDWAVE CORPORATION 6,181.00
8/8/2019 10006235 UNDERGROUND SERVICE ALERT 405.13
8/8/2019 10006236 VERIZON WIRELESS 5,009.34
8/8/2019 10006238 VULCAN MATERIALS CO/ CALMAT CO 657.74
8/14/2019 10006239 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 697.12
8/14/2019 10006240 ARCADIS U.S., INC 4,260.35
8/14/2019 10006241 BARRY'S SECURITY SERVICES, INC 1,703.25
8/14/2019 10006242 CLINICAL LAB OF S B 8,714.25
8/14/2019 10006243 COMPUTERIZED EMBROIDERY COMPANY, INC 920.41
8/14/2019 10006244 COUNTY OF SAN BERNARDINO, RECORDER- CLERK 152.00
8/14/2019 10006245 DANGELO CO INC 1,858.52
8/14/2019 10006246 DANIEL STRONG 46.00
8/14/2019 10006247 EXCEL LANDSCAPE, ICN 205.64
8/14/2019 10006248 FERGUSON ENTERPRISES, INC.23.82
8/14/2019 10006249 GENESIS INDUSTRIAL SUPPLY, INC 620.31
8/14/2019 10006250 HARRINGTON INDUSTRIAL PLASTIC 383.61
8/14/2019 10006251 HIGHLAND AREA CHAMBER 125.00
8/14/2019 10006252 JC LAW FIRM 23,570.00
8/14/2019 10006253 MCCRAY ENTERPRISES 821.63
8/14/2019 10006254 MIKE J. ROQUET CONSTRUCTION INC 177,210.84
8/14/2019 10006255 NEOFUNDS BY NEOPOST 360.00
8/14/2019 10006256 NETWRIX CORPORATION 1,763.93
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019 Page 5 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
8/14/2019 10006257 PLUS 1 PERFORMANCE 27.00
8/14/2019 10006258 QUINN COMPANY 1,650.00
8/14/2019 10006259 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.285.42
8/14/2019 10006260 THE NYHART COMPANY 2,050.00
8/14/2019 10006261 USA BLUE BOOK 2,085.86
8/14/2019 10006262 VULCAN MATERIALS CO/ CALMAT CO 1,419.18
8/21/2019 10006263 ADVANTAGE FLEET WASH, INC 350.00
8/21/2019 10006264 ALLISON MECHANICAL, INC 2,780.00
8/21/2019 10006265 ASHOK K. DHINGRA, AKD CONSULTING 21,521.74
8/21/2019 10006266 BARRY'S SECURITY SERVICES, INC 1,705.96
8/21/2019 10006267 BOOT BARN, INC 1,054.70
8/21/2019 10006268 CHEMSEARCH 204.92
8/21/2019 10006269 COMPUTERIZED EMBROIDERY COMPANY, INC 6,581.59
8/21/2019 10006271 CORELOGIC SOLUTIONS INC.360.50
8/21/2019 10006272 ECS IMAGING INC.7,200.00
8/21/2019 10006273 EVWD EMPLOYEES EVENTS ASSOC 457.42
8/21/2019 10006274 EXCEL LANDSCAPE, ICN 442.65
8/21/2019 10006275 FERGUSON ENTERPRISES, INC.6,949.88
8/21/2019 10006276 FRONTIER COMMUNICATIONS 780.89
8/21/2019 10006277 GROUP DELTA CONSULTANTS, INC 29,452.38
8/21/2019 10006278 HDR ENGINEERING, INC.4,721.77
8/21/2019 10006279 INFOSEND, INC 32,636.59
8/21/2019 10006280 INLAND DESERT SECURITY & COMMUNICATIONS, INC 579.45
8/21/2019 10006281 iWATER, INC 6,000.00
8/21/2019 10006282 JOSE MILLAN 2,750.00
8/21/2019 10006283 KELLY MALLOY 1,558.74
8/21/2019 10006284 MCMASTER-CARR 680.92
8/21/2019 10006285 MERLIN JOHNSON CONSTRUCTION 8,691.14
8/21/2019 10006286 MILLER SPATIAL SERVICES LLC 4,800.00
8/21/2019 10006287 MINUTEMAN PRESS OF RANCHO CUCAMONGA 4,680.89
8/21/2019 10006288 NATIONAL CONSTRUCTION RENTALS 158.49
8/21/2019 10006289 PATTON'S SALES CORP 125.18
8/21/2019 10006290 POWERSTRIDE BATTERY CO.206.27
8/21/2019 10006291 PROOFPOINT, INC 4,500.00
8/21/2019 10006292 SAFETY COMPLIANCE COMPANY 400.00
8/21/2019 10006293 SELECTRON TECHNOLOGIES, INC 15,450.00
8/21/2019 10006294 SHRED-IT US JV LLC 128.76
8/21/2019 10006295 STEPHANIE MICHELE GUIDA 300.00
8/21/2019 10006296 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.64.04
8/21/2019 10006297 TROY ALARM, INC.1,063.45
8/21/2019 10006298 VULCAN MATERIALS CO/ CALMAT CO 713.34
8/28/2019 10006299 ADVANTAGE FLEET WASH, INC 350.00
8/28/2019 10006300 AMANDA PARRILLA, ROXS WITH A TWIST 200.00
8/28/2019 10006301 AMERICAN RENTALS, INC 1,218.37
8/28/2019 10006302 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 978.32
8/28/2019 10006303 ARCADIS U.S., INC 6,168.85
8/28/2019 10006304 B&A BLAIS & ASSOCIATES INC 975.00
8/28/2019 10006305 BARRY'S SECURITY SERVICES, INC 1,806.37
8/28/2019 10006306 CINTAS CORPORATION (FIRST AID)181.88
8/28/2019 10006307 COMPUTERIZED EMBROIDERY COMPANY, INC 57.54
8/28/2019 10006308 DIAMOND FENCE COMPANY 850.00
8/28/2019 10006309 ENVIRONMENTAL SCIENCE ASSOCIATES/ESA 10,675.20
8/28/2019 10006310 EXCEL LANDSCAPE, ICN 5,130.00
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019 Page 6 of 7
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
8/28/2019 10006311 FMB TRUCK OUTFITTERS, INC 47.30
8/28/2019 10006312 FRONTIER COMMUNICATIONS 467.21
8/28/2019 10006313 GENESIS INDUSTRIAL SUPPLY, INC 2,165.82
8/28/2019 10006314 HAAKER EQUIPMENT COMPANY & TOTAL CLEAN 341.64
8/28/2019 10006315 INFOBOND, INC 856.01
8/28/2019 10006316 JASON WOLF 898.58
8/28/2019 10006317 JOSE MILLAN 240.00
8/28/2019 10006318 LANDS END INC 252.54
8/28/2019 10006319 LEGEND PUMP AND WELL 17,788.30
8/28/2019 10006320 MANAGED MOBILE, INC.2,733.46
8/28/2019 10006321 MCCRAY ENTERPRISES 1,813.18
8/28/2019 10006322 MIKE J. ROQUET CONSTRUCTION INC 23,750.00
8/28/2019 10006323 MUSICK, PEELER & GARRETT LLP 3,580.50
8/28/2019 10006324 ORION SYSTEMS INTEGRATORS LLC 2,000.00
8/28/2019 10006325 PLUMBERS DEPOT INC.473.26
8/28/2019 10006326 POWERSTRIDE BATTERY CO.230.24
8/28/2019 10006327 PRINCIPAL FINANCIAL GROUP 9,690.60
8/28/2019 10006328 QUINN COMPANY 5,414.72
8/28/2019 10006329 REDLANDS OFFICE CLEANING SOLUTIONS 4,534.00
8/28/2019 10006330 SUPERIOR AUTOMOTIVE WAREHOUSE, INC.162.01
8/28/2019 10006331 VULCAN MATERIALS CO/ CALMAT CO 1,408.07
TOTAL 3,684,120.95$
PAYMENT REGISTER
AUGUST 1, 2019 - AUGUST 31, 2019 Page 7 of 7
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #2.f.
Meeting Date: O c tob er 9, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Approve R es o lutio n 2019.12 - Dedic ation of Water & S ewer S ys tem Trac t 16745
R E C O MME N D AT IO N:
S taff recommend s the Board ap p rove R es olutio n 2019.12 and acc ep t dedic ation o f water and sewer facilities
from Water S treet Land, LLC – Diversified P ac ific C ommunities , LLC , Trac t 16745.
B AC KGR O UN D / AN ALYS IS :
Water S treet Land , LLC is an incorporated d evelopment owned b y Divers ified P acific C ommunities, LLC
lo cated between Water S treet and S anta Ana C anyon R oad, and wes t of Aplin R oad. T he development cons is ts
o f nine single family homes that completed cons truc tion in 2015 and rec eived final ins pec tions b y the Dis tric t
and the C ity of Highland. T he d ed icatio n c ertificates have b een s igned b y Diversified P ac ific C ommunities , and
now req uire the District’s Board of Direc tors’ ac ceptanc e fo r permanent c o nnec tion to the Eas t Valley Water
Dis tric t water and s ewer sys tem.
T he District will b e ac c epting the dedic ations for appro ximately 779 feet of sewer main and 879 feet of water
main. T he water s ystem cons is ts of nine domestic service c o nnec tions , one irrigatio n c o nnec tion and o ne fire
hyd rant. T he sewer s ystem has three manholes and nine domes tic service laterals .
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
b) S trive to P rovide World C lass C ustomer Relations
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the O p erations , F inanc e and Engineering departments.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Jason Wo lf, P.E.
S enio r Engineer
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
Resolution 2019.12 Backup Material
Dedication of Water Backup Material
Dedication of Sewer Backup Material
WS 2582 - 16745
EXHIBIT “A”
RESOLUTION 2019.12
A RESOLUTION OF THE BOARD OF DIRECTORS
OF THE EAST VALLEY WATER DISTRICT
ACCEPTING DEDICATION OF WATER and SEWER SYSTEM
TRACT 16745, WATER STREET LAND, LLC.
BE IT HEREBY RESOLVED by the Board of Directors of the East Valley Water District, as
follows:
WHEREAS, the water pipeline, sewer pipeline and appurtenant structures constructed in
accordance with specifications of the East Valley Water District for Tract 16745, for public use in the City
of Highland, have been dedicated to East Valley Water District by the Water Street Land, LLC.
NOW THEREFORE, BE IT HEREBY RESOLVED, that the Dedication of Water System dated
August 23, 2019 and Dedication of Sewer System dated August 23, 2019, executed by Matthew A.
Jordan, Co-Managing Member, for WATER STREET LAND, LLC, be accepted and all rights, title and
interest in and to said water and sewer systems be vested in the East Valley Water District, and that the
Secretary of this District be, and is hereby authorized and directed to record this Resolution with said
Irrevocable Offers of Dedication of Water and Sewer Systems attached hereto, in the office of the County
Recorder of the County of San Bernardino, State of California.
* * * * * * * * * * * * * * * * * * * * * * *
The foregoing resolution was duly adopted at a meeting of the Board of Directors of the East Valley
Water District, upon motion duly made, seconded and carried on October 9, 2019.
AYES: Directors:
NOES:
ABSENT:
ABSTAIN:
EAST VALLEY WATER DISTRICT
_______________________________________
Chris Carrillo,
Board President
East Valley Water District
Resolution 2019.12
Page 1 of 2
WS 2582 - 16745
DATE OF ACCEPTANCE
I HEREBY CERTIFY the foregoing is a full, true and correct copy of Resolution 2019.12 adopted by the
Board of Directors of East Valley Water District at its’ Regular Meeting held October 9, 2019.
ATTEST:
______________________________________________
John Mura,
Secretary, Board of Directors
East Valley Water District
Resolution 2019.12
Page 2 of 2
RECORDING REQUESTED BY:
East Valley Water District
WHEN RECORDED MAIL TO:
East Valley Water District
31111 Greenspot Road
Highland , California 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
Board of Directors
East Valley Water District
Highland , California 92346
IRREVOCABLE OFFER OF
DEDICATION OF WATER SYSTEM
We (I), Water Street Land LLC hereby declare that the water system
and appurtenant structures constructed in the City of Highland California for Tract 167 45
in accordance with all the requirements of the East Valley Water District , are intended for public use and that upon their acceptance
by said District , all rights, title and interest of the undersigned ; in and to said water system , shall thereupon be vested in the District.
The within dedication shall be binding upon heirs, successors, assignees , executors , or administrators of the undersigned .
SEE EXHIBIT "A" RESOLUTION No. £ti/ <j. /J_ .
The undersigned further declares and hereby certifies that there are no liens or debts of any nature presently due , or
outstanding against , or upon said water system and appurtenant structures ; for labor or materials , or for any other cause ; and that
the undersigned will hold East Valley Water District free and harmless from any and all such claims of liens , asserted upon said
water system and appurtenant structures, should they be claimed or arise; provided such claims or liens arose from acts which
occurred on or before the date listed above.
IN WITNESS WHEREOF : EXECUTED ON THIS ~3 Yti DAY OF Auju.s-f-
(CORPORATE SEAL) OWNER OR DEVELOPER
, 20Jl_.
are limited liability company
ities, LLC , a Delaware limited liability
A NOTARY PUBLIC OR OTHER OFFICER COMPLET ING THIS CERTIFICATE VERIFIES ONLY THE
IDENTITY OF THE INDIVIDUAL WHO SIGNED THE DOCUMENT TO WHICH THIS CERTIFICATE IS
ATTACHED , AND NOT THE TRUTHFULNESS , ACCURACY, OR VALIDITY OF THAT DOCUMENT.
STATE OF CALIFORNIA
COUNTY OF S<lY\ 6exv1ar-d1V1D
On ~U...Sf-~ ~ 1 ;)..D/'f , before me, -61Wl{}(l€,) ?;a~~i\ ,..i~;j~b~, personally app e ared
--~)'1/')-'-~--'------'--Y\WJ ___ fr,___~_rJfi._~--=CtY\ ______ , who proved to me on the basis of satisfactory evidence to be the person ~
whose name~ is/~ subscribed to the within instrument and acknowledged to me that he/s he~ executed the same in
his/~ authorized capacity ~, and that by his/~ir signature~ on the instrument the person {;(), or the entity upon behalf
of which the person~ acted, executed the instrument.
I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
s;g,ato,e T.,,,,,, ~
La st Revis ed : 06-1 3-19 It
(Seal)
RECORDING REQUESTED BY:
East Valley Water District
WHEN RECORDED MAIL TO:
East Valley Water District
31111 Greenspot Road
Highland, California 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
Board of Directors
East Valley Water District
Highland , California 92346
IRREVOCABLE OFFER OF
DEDICATION OF SEWER SYSTEM
We (I), Water Street Land LLC hereby declare that the sewer system
and appurtenant structures constructed in the City of Highland California for ------'T-'-ra=-c=t'-1'--'6'"'"7-'4=5 _____ _
in accordance with all the requirements of the East Valley Water District, are intended for public use and that upon their acceptance
by said District, all rights, title and interest of the undersigned; in and to said sewer system , shall thereupon be vested in the District.
The within dedication shall be binding ?on heirs, successors, assignees, executors, or administrators of the undersigned.
SEE EXHIBIT"A" RESOLUTION No. ,l.JJ/ '/, (;) .
The undersigned further declares and hereby certifies that there are no liens or debts of any nature presently due, or
outstanding against, or upon said sewer system and appurtenant structures; for labor or materials, or for any other cause; and that
the undersigned will hold East Valley Water District free and harmless from any and all such claims of liens , asserted upon said
sewer system and appurtenant structures , should they be claimed or arise; provided such claims or liens arose from acts which
occurred on or before the date listed above .
IN WITNESS WHEREOF : EXECUTED ON THIS ~'2fci DAY OF ~ ~L , 2oll.
(CORPORATE SEAL) OWNER OR DEVELOPER
, Delaware limited liability company
mmunities , LLC, a Delaware limited liability
A NOTARY PUBLIC OR OTHER OFFICER COMPLETING THIS CERTIFICATE VERIFIES ONLY THE
IDENTITY OF THE INDIVIDUAL WHO SIGNED THE DOCUMENT TO WHICH THIS CERTIFICATE IS
ATTACHED , AND NOT THE TRUTHFULNESS , ACCURACY, OR VALIDITY OF THAT DOCUMENT.
STATE OF CALIFORNIA
couNTY oF 8a.¥l '0e,rv\o ... nL .. no
On ~± di ~I ao, 3 , before me, h 1mDYLe..., ~~, f\lo~ ~~ersonally appeared
__ m_¼_dih.ovJ ___ ~A~-_0_ifi_~_ClY' ______ , who proved to me on the basis of satisfactory evidence to be the perso~
whose name~ is/~ subscribed to the within instrument and acknowledged to me that he/sl'te,itiiey executed the same in
his~ir authorized capacity~, and that by his~ir signatur~ on the instrument the person¢!(}, or the entity upon behalf
of which the person~ acted, executed the instrument.
I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
a r:v ~
Signature 5-<::==~>t;b1rrl-~ (Seal)
Last Revi sed : 06-1 3-19 It
B O AR D AGE N D A S TAF F R E P ORT
Agend a Item #2.g.
Meeting Date: O c tob er 9, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Approve R es o lutio n 2019.13 - Dedic ation of Water & S ewer S ys tem Trac t 18935
R E C O MME N D AT IO N:
S taff recommend s the Board ap p rove R es olutio n 2019.13 and acc ep t dedic ation o f water and sewer facilities
from Water S treet Land, LLC – Diversified P ac ific C ommunities , LLC , Trac t 18935.
B AC KGR O UN D / AN ALYS IS :
Water S treet Land , LL C . is an incorporated development o wned by Diversified P acific C ommunities, LLC ,
lo cated between Water S treet and S anta Ana C anyo n R o ad , and east of Aplin R oad . T he develo p ment cons is ts
o f 71 s ingle family ho mes that c o mpleted c o ns tructio n earlier this year and rec eived final inspec tions by the
Dis tric t and the C ity of Highland. T he dedicatio n certific ates have been signed b y Divers ified P ac ific
C o mmunities , and no w require the Dis tric t’s Board of Directo rs ’ ac ceptanc e for permanent c o nnec tion to the
Eas t Valley Water District water and sewer s ystem.
T he Dis trict will be ac c epting the dedicatio ns for appro ximately 2,603 feet o f s ewer main and 2,793 feet of water
main. T he water sys tem c o nsis ts of 71 d o mes tic s ervic e c onnec tions , one irrigation connec tion and 12 fire
hyd rants . T he sewer s ystem has 20 manholes and 71 d omestic s ervice laterals .
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
b) S trive to P rovide World C lass C ustomer Relations
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the O p erations , F inanc e and Engineering departments.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Jason Wo lf, P.E.
S enio r Engineer
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
Resolution 2019.13 Backup Material
Dedication of Water Backup Material
Dedication of Sewer Backup Material
WS 2582 - 18935
EXHIBIT “A”
RESOLUTION 2019.13
A RESOLUTION OF THE BOARD OF DIRECTORS
OF THE EAST VALLEY WATER DISTRICT
ACCEPTING DEDICATION OF WATER and SEWER SYSTEM
TRACT 18935, WATER STREET LAND, LLC
BE IT HEREBY RESOLVED by the Board of Directors of the East Valley Water District, as
follows:
WHEREAS, the water pipeline, sewer pipeline and appurtenant structures constructed in
accordance with specifications of the East Valley Water District for Tract 18935, for public use in the City
of Highland, have been dedicated to East Valley Water District by the Water Street Land, LLC.
NOW THEREFORE, BE IT HEREBY RESOLVED, that the Dedication of Water System dated
August 23, 2019 and Dedication of Sewer System dated August 23, 2019, executed by Matthew A.
Jordan, Co-Managing Member, for WATER STREET LAND, LLC, be accepted and all rights, title and
interest in and to said water and sewer systems be vested in the East Valley Water District, and that the
Secretary of this District be, and is hereby authorized and directed to, record this Resolution with said
Irrevocable Offers of Dedication of Water and Sewer Systems attached hereto, in the office of the County
Recorder of the County of San Bernardino, State of California.
* * * * * * * * * * * * * * * * * * * * * * *
The foregoing resolution was duly adopted at a meeting of the Board of Directors of the East Valley
Water District, upon motion duly made, seconded and carried on October 9, 2019.
AYES: Directors:
NOES:
ABSENT:
ABSTAIN:
EAST VALLEY WATER DISTRICT
_______________________________________
Chris Carrillo,
Board President
East Valley Water District
Resolution 2019.13
Page 1 of 2
WS 2582 - 18935
DATE OF ACCEPTANCE
I HEREBY CERTIFY the foregoing is a full, true and correct copy of Resolution 2019.13 adopted by the
Board of Directors of East Valley Water District at its Regular Meeting held October 9, 2019.
ATTEST:
______________________________________________
John Mura,
Secretary, Board of Directors
East Valley Water District
Resolution 2019.13
Page 2 of 2
RECORDING REQUESTED BY:
East Valley Water District
WHEN RECORDED MAIL TO:
East Valley Water District
31111 Greenspot Road
Highland , California 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
Board of Directors
East Valley Water District
Highland, California 92346
IRREVOCABLE OFFER OF
DEDICATION OF WATER SYSTEM
We (I), Water Street Land LLC hereby declare that the water system
and appurtenant structures constructed in the City of Highland California for Tract 18935
in accordance with all the requirements of the East Valley Water District, are intended for public use and that upon their acceptance
by said District , all rights , title and interest of the undersigned ; in and to said water system , shall thereupon be vested in the District.
The within dedication shall be binding upon heirs, successors, assignees, executors, or administrators of the undersigned.
SEE EXHIBIT "A" RESOLUTION No . 2/Jiq , /3 .
The undersigned further declares and hereby certifies that there are no liens or debts of any nature presently due , or
outstanding against , or upon said water system and appurtenant structures; for labor or materials , or for any other cause; and that
the undersigned will hold East Valley Water District free and harmless from any and all such claims of liens , asserted upon said
water system and appurtenant structures, should they be claimed or arise ; provided such claims or liens arose from acts which
occurred on or before the date listed above .
IN WITNESS WHEREOF : EXECUTED ON THIS o2-3M DAY OF ~~
OWNER OR DEVELOPER (CORPORATE SEAL)
, 20Jj_.
*************************************************************************
laware limited liability company
unities, LLC , a Delaware limited liability
A NOTARY PUBLIC OR OTHER OFFICER COMPLETING ERTIFICATE VERIFIES ONLY THE
IDENTITY OF THE INDIVIDUAL WHO SIGNED THE DOCUMENT TO WHICH THIS CERTIFICATE IS
ATTACHED, AND NOT THE TRUTHFULNESS , ACCURACY , OR VALIDITY OF THAT DOCUMENT.
STATE OF CALIFORNIA
COUNTY OF Sa..n.. E3.e(t')Clf'clul 0
On :fwj~ ~3 '!:°} 7 , before me , ~jYV)Dv'\e_,,I3a.,~lj~ Thb ~ , personally appeared
Y'Y1a,t-ff1Q.,W fr · .JW"c\W , who proved to me on the basis of satisfactory evidence to be the person~
whose name~ is/s)l:e subscribed to the within instrument and acknowledged to me that he~~Y executed the same in
his~r authorized capacity ~, and that by his/~ir signatureM on the instrument the person O(j , or the entity upon behalf
of which the person~) acted, executed the instrument.
I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal. SIMONE BASSO
(Seal)
Notary Public -California < . San Bernardino County ~ ~ . __ ., Commission# 2164524 ~ t. ~ ... MJ gozv-Jx£i~s.°;t;}:nl
RECORDING REQUESTED BY:
East Valley Water District
WHEN RECORDED MAIL TO:
East Valley Water District
31111 Greenspot Road
Highland, California 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
Board of Directors
East Valley Water District
Highland, California 92346
IRREVOCABLE OFFER OF
PEPICATJON OF SEWER SYSTEM
We (I), Water Street Land LLC hereby declare that the sewer system
and appurtenant structures constructed in the City of Highland California for _ ____,_T""'"'ra=c=t'-'1'-=8=9--=-3-=-5 _____ _
in accordance with all the requirements of the East Valley Water District, are intended for public use and that upon their acceptance
by said District, all rights , title and interest of the undersigned; in and to said sewer system, shall thereupon be vested in the District.
The within dedication shall be binding upon heirs , successors, assignees , executors , or administrators of the undersigned.
SEE EXHIBIT "A " RESOLUTION No. Z Q } <j, /3 .
The undersigned further declares and hereby certifies that there are no liens or debts of any nature presently due, or
outstanding against , or upon said sewer system and appurtenant structures ; for labor or materials , or for any other cause ; and that
the unders igned will hold East Valley Water District free and harmless from any and all such claims of liens , asserted upon said
sewer system and appurtenant structures , should they be claimed or arise; provided such claims or liens arose from acts which
occurred on or before the date listed above.
IN WITNESS WHEREOF : EXECUTED ON THIS ~,2yzj DAYOF .f!l.tju._g;f-, 20Jl_.
(CORPORATE SEAL) OWNER OR DEVELOPER
el ware limited liability company
nities , LLC , a Delaware limited liability
A NOTARY PUBLIC OR OTHER OFFICER COMPLETING THIS CERTIFICATE VERIFIES ONLY THE
IDENTITY OF THE INDIVIDUAL WHO SIGNED THE DOCUMENT TO WHICH THIS CERTIFICATE IS
ATTACHED, AND NOT THE TRUTHFULNESS , ACCURACY , OR VALIDITY OF THAT DOCUMENT.
STATE OF CALIFORNIA
COUNTY OF 6(UIL. f3eYV10.JclLV\D ' .
On ~ ll.!:t JI 2 , ;w I 9 , befom me, 6 I I'\/\ Zl'rle,,:J:;,._ 5:;!) 1 "10!~ '4wLt.c.-: pecsonally appeaced
YYl tt}te,t,J A, Twct:LY' ' who proved to me on the basis of satisfactory evidence to be the person:D'!(
whose name~ is/~ subscribed to the within instrument and acknowledged to me that he/~/U;i;ey executed the same in
his/~ir authorized capacit~, and that by his/~signature~ on the instrument the person~, or the entity upon behalf
of which the person_;Kl acted, executed the instrument.
I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal. ~:~,""::~::, ,~z-rn ~ (Seal) a Notary Public • California < San Bernardino County ~ ~ Commission# 2164524 ~ l. ..... MJ zo:T·Jx2 12-s.oz tJ,J~nl
B O AR D AGE N D A S TAF F R E P ORT
Agend a Item #2.h.
Meeting Date: O c tob er 9, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Approve R es o lutio n 2019.14 - Dedic ation of Water & S ewer P arc el Map 13511
R E C O MME N D AT IO N:
S taff recommend s the Board ap p rove R es olutio n 2019.14 and acc ep t dedic ation o f water and sewer facilities
from Walter R o n Kemper fo r P arcel Map 13511.
B AC KGR O UN D / AN ALYS IS :
Walter R o n Kemp er is an ind ividual d evelo p er fo r a 4-parc el p lus remainder lot, sub d ivis ion, lo cated b etween
C hantic leer R o ad and C ram R o ad , along the s o uth s id e o f Kemper Lane. T he water and s ewer s ys tems were
b uilt in 1991; b ut have not yet been d ed ic ated to the District. F inal inspec tions were performed by the Dis tric t
and the C ity of Highland earlier this year. T he d ed icatio n c ertificates have b een s igned by Walter R on Kemp er;
and require the Dis tric t’s Bo ard o f Directo rs ’ acc ep tance, fo r permanent c o nnec tion to the Eas t Valley Water
Dis tric t water and s ewer sys tem.
T he District will b e ac c epting the dedic ations for appro ximately 631 feet of sewer main and 718 feet of water
main. T he water s ys tem cons is ts of fo ur domes tic service c o nnectio ns and two fire hydrants. T he s ewer
s ystem has three manho les and five d o mes tic s ervic e laterals.
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 V - P romo te P lanning, Maintenanc e and P res ervatio n o f Dis tric t R esources
c) D edicate E fforts Toward S ystem M aintenance and Modernization
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the O p erations , F inanc e and Engineering departments.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Jason Wo lf, P.E.
S enio r Engineer
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
Resolution 2019.14 Backup Material
Dedication of Water Backup Material
Dedication of Sewer Backup Material
WS 1644 - 13511
EXHIBIT “A”
RESOLUTION 2019.14
A RESOLUTION OF THE BOARD OF DIRECTORS
OF THE EAST VALLEY WATER DISTRICT
ACCEPTING DEDICATION OF WATER and SEWER SYSTEM
PARCEL MAP 13511, RON WALTER KEMPER
BE IT HEREBY RESOLVED by the Board of Directors of the East Valley Water District, as
follows:
WHEREAS, the water pipeline, sewer pipeline and appurtenant structures constructed in
accordance with specifications of the East Valley Water District for Parcel Map 13511, for public use in
the City of Highland, have been dedicated to East Valley Water District by Walter Ron Kemper.
NOW THEREFORE, BE IT HEREBY RESOLVED, that the Dedication of Water System dated
September 5, 2019 and Dedication of Sewer System dated August 29, 2019, executed by Walter Ron
Kemper, be accepted and all rights, title and interest in and to said water and sewer systems be vested in
the East Valley Water District, and that the Secretary of this District be, and is hereby authorized and
directed to, record this Resolution with said Irrevocable Offers of Dedication of Water and Sewer Systems
attached hereto, in the office of the County Recorder of the County of San Bernardino, State of California.
* * * * * * * * * * * * * * * * * * * * * * *
The foregoing resolution was duly adopted at a meeting of the Board of Directors of the East Valley
Water District, upon motion duly made, seconded and carried on October 9, 2019.
AYES: Directors:
NOES:
ABSENT:
ABSTAIN:
EAST VALLEY WATER DISTRICT
_______________________________________
Chris Carrillo,
Board President
East Valley Water District
Resolution 2019.14
Page 1 of 2
WS 1644 - 13511
DATE OF ACCEPTANCE
I HEREBY CERTIFY the foregoing is a full, true and correct copy of Resolution 2019.14 adopted by the
Board of Directors of East Valley Water District at its Regular Meeting held October 9, 2019.
ATTEST:
______________________________________________
John Mura,
Secretary, Board of Directors
East Valley Water District
Resolution 2019.14
Page 2 of 2
RECORDING REQUESTED BY;
East Valley Water District
WHEN RECORDED MAIL TO:
East Valley Water District
31111 Greenspot Road
Highland , California 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
Board of Directors
East Valley Water District
Highland , California 92346
IRREVOCABLE OFFER OF
DEDICATION OF WATER SYSTEM
We (I), Walter Ron Kemper hereby declare that the wa!er system
and appurtenant structures constructed in the City of Highland California for Keuper lane .& Oentitleer Road
in accordance with all the requirements of the East Valley Wate r District , are intended for public use and that upon their acceptance
by said District, all rights , title and interest of the undersigned ; in and to said water system , shall thereupon be vested in the District.
The within dedication shall be bindingys,~n heirs~ccessors , assignees , executors , or administrators of the undersigned .
SEE EXHIBIT "A" RESOLUTION No . .e(f)_ ! 'J,I~ .
The undersigned further declares and hereby certifies that there are no liens or debts of any nature presently due, or
outstanding against, or upon said water system and appurtenant structures ; for labor o r materials , or for any other cause ; and that
the undersigned will hold East Valley Water District free and harmless from any and all such claims of liens , asserted upon said
water system and appurtenant structures , should they be claimed or arise; provided such claims or liens arose from acts which
occurred on or before the date listed above .
IN WITNESS WHEREOF : EXECUTED ON THIS _~__3--_~ ____ DAY OF 5Er>-r<F,-i,tf;',:F,z_ , 20_...!J_.
(CORPORATE SEAL)
NAME
TITLE
************************************************************************************************ * *********************************************
ACKNOWLEDGEMENT
A N"OTA RY PUBLIC OR OTHER OFFICER COMPLETING THIS CERTIFICATE VERIFIES ONLY THE
IDENTITY OF THE INDIVIDUAL WHO SIGNED THE DOCUMENT TO WHICH THIS CERTIFICATE IS
ATTACHED , AND NOT THE TRUTHFULNESS , ACCURACY , OR VALIDITY OF THAT DOCUMENT.
STATE OF CALIFORNIA
COUNTY OF Sq..., /?S-4.c.uHt-C>1 .Iv t, £ , D /.JJ't"!9"-Y v~l-1<'
On ~ /2-/.;i.o / 'l , before me , LA NO: ~ /ll / ,v& -ro N -S ti ,1-1 +t, , personally appeared
JA/-91.--r tF ,z... R~ ,i.1 Ki: l'h // P" I(. , who proved to me on the basis of satisfactory evidence to be the person~
whose name~) is/q,re subscribed to the within instrument and acknowledged to me that he/~/t~y executed the same in
his/~r/t~ir authorized capacity(i¢), and that by his/~r/tt)eir signature(t'/ on the instrument the person~, or the entity upon behalf
of which the person<;) acted , executed the instrument.
I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and co rrect.
I' ,;~·'.~:~!:,,,, ZANA PENNINGTON-SHAIN I
:?/, .. ~~! "'~" C o mmi ssi o n N o . 2280849 jE 8 !fe .;: .. NOTA RY PUBL IC-CALIFORNIA M
zl " ' SAN BERNARD INO COUNTY ..
My Comm. Expires APRIL 10. 2023 I
1f l I I IM
RECORDING REQUESTED BY;
East Valley Water District
WHEN RECORDED MAIL TO:
East Valley Water District
31111 Greenspot Road
Highland, California 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
Board of Directors
East Valley Wate r District
Highland, California 92346
IRREVOCABLE OFFER OF
DEPICATION OF SEWER SYSTEM
We (I), Walter Ron Kemper . hereby decla re that the sewer system and appurtenant
structures constructed in the 9.!Y__of Highland California for Kemper Lane and Chanticleer Road
in accordance with all the requirements of the East Valley Water District, are intended for publ ic use and that upon their acceptance
by said District, all rights , t itle and interest of the undersigned; in and to said sewer system , shall thereupon be vested in the District.
The within dedication shall be binding u12on heirs , successors, ass ignees, executors, or administrators of the undersigned .
SEE EXHIBIT "A" RESOLUTION No . ~/ CJ, tL-f .
The undersigned further declares and hereby certifies that there are no liens or debts of any nature presently due, or
outstanding against, or upon s aid sewer system and appurtenant structures ; for labor or materials , or for any other cause ; and that
the undersigned will hold East Valley Water District free and harmless from any and all such cla ims of liens , asserted upon said
sewer system and appurtenant structures, should they be claimed or arise ; provided such claims or liens arose from acts which
occurred on or before the date listed above .
IN WITNESS WHEREOF: EXECUTED ON THIS 29th DAY OF _A_u_gu_s_t ________ , 20_!_2_.
(CORPORATE SEAL) OWNER OR DEVELOPER
N:J1~!!::K~
TITLE
*************************************************************************************************************************************************
ACKNOWLEDGEMENT
A NOTARY PUBLI C OR OTHER OFFICER COMPLETING THIS CERTIFICATE VERIFIES ONLY THE
IDENTITY OF THE INDIVIDUAL WHO SIGNED THE DOCUMENT TO WHICH THIS CERTIFICATE IS
ATTACHED, AND NOT THE TRUTHFULNESS , ACCURACY , OR VALIDITY OF THAT DOCUMENT.
STATE OF CALIFORNIA
COUNTYOF 5'/:IIU 6datv~~Oll'LIC>
/ 0 ,_,,-,,.4,l..y Pve.,;t-~
On 8' /,;z. 7 / .,;·o/? , befo re me , :ZANA-~N,,v~-roJV -SHA--/ ,v , personally appeared
)
W 4-'" r c -"L. RO 1t.J /(e:-"-" P .e' ~ , who proved to me on the basis of satisfactory evidence to be the person(i!".)
whose name(;'.) is/~ subscribed to the within instrument and acknowledged to me that he/slire/th.e(y executed the same in
his/her/their authorized capacity(i~. and that by his/h.e'r/t~ir signature(;/) on the instrument the person~. or the entity upon behalf
of which the person(t) acted, executed the instrument.
I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
Last Revised:
, .,-... ZANA PEN~~NGTON-SHAIN 1
-Commission No. 2280849 j( ~ • , :_.., NOTARY PUBLIC-CALIFORNIA ~
• . SAN BERNAROINO COUNTY I I My Comm . eiq;;i.. APRIL 10, 2023
-I 1111 _
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #2.i.
Meeting Date: O c tob er 9, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Approve R es o lutio n 2019.16 - Dedic ation of S ewer S ystem Trac t 17682
R E C O MME N D AT IO N:
S taff rec o mmend s the Board approve R es olutio n 2019.16 and ac cept dedic ation of s ewer fac ilities fro m
R ic hmond Americ an Homes o f Maryland, Inc. - G lenrose R anc h for Tract 17682.
B AC KGR O UN D / AN ALYS IS :
G lenro s e R anc h is an incorporated d evelopment o wned b y R ichmo nd American Homes , loc ated off G reens p o t
R o ad , b etween Bo uld er Avenue and O range S treet. T he develo pment cons ists of 118 c ond o minium unit homes
that c o mp leted cons truc tion in 2015 and rec eived final ins p ectio ns b y the Dis tric t and the C ity of Highland . T he
d ed icatio n certification has been signed by R ic hmond American Homes, and now req uires the Dis trict’s Board
o f Direc to rs ’ ac ceptance fo r permanent connectio n to the Eas t Valley Water District sewer s ystem.
T he Dis tric t will be ac cepting the d ed ic ations for appro ximately 2,200 feet of s ewer main. T he main has 14
manho les and 43 cond o unit s ervic e laterals . T he water s ystem is p rivate and is s erved by o ne 4” domestic, o ne
2” irrigation, o ne 1” irrigation and two 8” fire services .
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 V - P romo te P lanning, Maintenanc e and P res ervatio n o f Dis tric t R esources
c) D edicate E fforts Toward S ystem M aintenance and Modernization
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the O p erations , F inanc e and Engineering departments.
F IS C AL IMPAC T
T here is no fis cal impac t as s o c iated with this agend a item.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Jason Wo lf, P.E.
S enio r Engineer
ATTACH M E N TS:
Description Type
Resolution 2019.16 Backup Material
Dedication of Sewer Backup Material
S2398 Sewer Pipeline
EXHIBIT “A”
RESOLUTION 2019.16
A RESOLUTION OF THE BOARD OF DIRECTORS
OF THE EAST VALLEY WATER DISTRICT
ACCEPTING DEDICATION SEWER SYSTEM
TRACT 17682, Richmond American Homes of Maryland, Inc., Glenrose Ranch
BE IT HEREBY RESOLVED by the Board of Directors of the East Valley Water District, as
follows:
WHEREAS, the sewer pipeline and appurtenant structures constructed in accordance with
specifications of the East Valley Water District for Tract 17682, for public use in the City of Highland,
have been dedicated to East Valley Water District by Richmond American Homes of Maryland, Inc. -
Glenrose Ranch.
NOW THEREFORE, BE IT HEREBY RESOLVED that the Dedication of Sewer System dated
September 17, 2019, executed by Richmond American Homes of Maryland, Inc., - Glenrose Ranch, be
accepted and all rights, title and interest in and to said water and sewer systems be vested in the East Valley
Water District, and that the Secretary of this District be, and is hereby authorized and directed to, record
this Resolution with said Irrevocable Offer of Dedication of Sewer System attached hereto, in the office of
the County Recorder of the County of San Bernardino, State of California.
* * * * * * * * * * * * * * * * * * * * * * *
The foregoing resolution was duly adopted at a meeting of the Board of Directors of the East Valley
Water District, upon motion duly made, seconded and carried on October 9, 2019.
AYES: Directors:
NOES:
ABSENT:
ABSTAIN:
EAST VALLEY WATER DISTRICT
_______________________________________
Chris Carrillo,
Board President
East Valley Water District
Resolution 2019.16
Page 1 of 2
S2398 Sewer Pipeline
DATE OF ACCEPTANCE
I HEREBY CERTIFY the foregoing is a full, true and correct copy of Resolution 2019.16 adopted by the
Board of Directors of East Valley Water District at its Regular Meeting held October 9, 2019.
ATTEST:
______________________________________________
John Mura,
Secretary, Board of Directors
East Valley Water District
Resolution 2019.16
Page 2 of 2
RECORDING REQUESTED BY:
East Valley Water District
WHEN RECORDED MAIL TO:
East Valley Water District
31111 Greenspot Road
Highland , California 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
Board of Directors
East Valley Water District
Highland , California 92346
IRREVOCABLE OFFER OF
DEDICATION OF SEWER SYSTEM
We (I), RICHMOND AMERICAN HOMES OF MARYLAND, INC., a Maryland Corporation hereby declare that the sewer
system and appurtenant structures constructed in the City of Highland for Tract 17682 in accordance with all the requirements of
the East Valley Water District, are intended for public use and that upon their acceptance by said District, all rights , title and interest
of the undersigned; in and to said sewer system, shall thereupon be vested in the District. The within dedication shall be binding
upon heirs , successors, assignees, executors, or administrators of the undersigned .
SEE EXHIBIT "A" RESOLUTION No. 2..~l'i./6 .
The undersigned further declares and hereby certifies that there are no liens or debts of any nature presently due, or
outstanding against, or upon said sewer system and appurtenant structures; for labor or materials , or for any other cause ; and that
the undersigned will hold East Valley Water District free and harmless from any and all such claims of liens, asserted upon said
sewer system and appurtenant structures, should they be claimed or arise; provided such claims or liens arose from acts which
occurred on or before the date listed above.
IN WITNESS WHEREOF: EXECUTED ON THIS , 20.LL
(CORPORATE SEAL)
*************************************************************************************************************************************************
ACKNOWLEDGEMENT
A NOTARY PUB LI C OR OTHER OFF ICER COMPLETING THIS C ERTIFICATE VERIFIES ONLY THE
IDENTITY O F THE INDI V IDUA L WHO SIGNED THE DOCUMENT T O WHICH THI S CERTIFICATE IS
ATTAC HED , AND NOT THE TRUTHFULNESS, ACCURACY, OR VALIDITY OF THAT DOCUMENT.
STATE OF CALIFORNIA
COUNTY OF _________ _
On ____________ , before me , ___________________ , personally appeared
___________________ , who proved to me on the basis of satisfactory evidence to be the person(s)
whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in
his/her/their authorized cap acity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf
of which the person(s ) acted , executed the instrument.
I certify under PENAL TY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Signature ___________________ (Seal)
Last Revised : 06-13-19
CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
A notary public or other officer completing this
certificate verifies only the identity of the individual who
signed the document to which this certificate is attached,
and not the truthfulness, accuracy, or validity of that
document.
State of California
County of Orange
)
)
On September 17, 2019, before me, Rhonda Harper, Notary Public, personally appeared
Sondra Harris, who proved to me on the basis of satisfactory evidence to be the person(s)
whose name(s) is/are subscribed to the within instrument and acknowledged to me that
he/ she/they executed the same in h-is/her/theif authorized capacity( ies ), and that by
h-is/her/theif signature(s) on the instrument the person(s), or the entity upon behalf of
which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that
the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
~ •
~HONDA HARPER ,
Notary Public • California
j Orange County f
z Commission# 2151999 ... J. ••••• Ml S0em. et'C wa1 t0}&2&l
(Affix Seal)
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #2.j.
Meeting Date: O c tob er 9, 2019
C ons ent Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: Approve R es o lutio n 2019.15 - Dedic ation of Water & S ewer Eas ement Trac t 17682
R E C O MME N D AT IO N:
S taff rec o mmend s the Board ap p ro ve R es o lution 2019.15 and ac cept dedic ation of the S ewer P ipeline
Easement and the Water Eas ement fro m R ichmo nd American Homes – G lenrose R anc h – Tract 17682.
B AC KGR O UN D / AN ALYS IS :
G lenro s e R anc h is an incorporated d evelopment o wned b y R ichmo nd American Homes , loc ated off G reens p o t
R o ad , b etween Bould er Avenue and O range S treet. T he sewer easement will allo w acc es s to the dedic ated 2,200
linear feet o f 8” sewer main within the p rivate s treets o f the d evelo p ment p ro p erty. A s ep arate R es o lutio n for the
s ewer pip eline ded icatio n has been signed b y R ic hmo nd Americ an Homes ; and is als o o n this Board’s C o ns ent
calend ar for the O cto b er 9, 2019 meeting. T his 15-foot wid e easement grants the District full ac cess to the s ewer
p ip eline, manho les and ap p urtenanc es , to c onduct any repairs, replacements o r remo vals of the sewer s ystem.
T he Water Easement cons ists of three s mall strip s of land containing o ne 4” Domestic meter, one 2” Irrigatio n
meter and one 1” Irrigatio n meter. T his easement gives ac cess to the Dis tric t fo r rep air, replac ement or remo val
o f any d evices o r appurtenances .
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 V - P romo te P lanning, Maintenanc e and P res ervatio n o f Dis tric t R esources
c) D edicate E fforts Toward S ystem M aintenance and Modernization
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the O p erations and Engineering departments.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Jason Wo lf, P.E.
S enio r Engineer
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
Resolution 2019.15 Backup Material
Water Easement Trac t 17682 Backup Material
Sewer Easement Trac t 17682 Backup Material
S2398 Sewer & Water Easements
EXHIBIT “C”
RESOLUTION 2019.15
A RESOLUTION OF THE BOARD OF DIRECTORS
OF THE EAST VALLEY WATER DISTRICT
ACCEPTING DEDICATION SEWER PIPELINE AND WATER EASEMENTS
TRACT 17682, Richmond American Homes of Maryland, Inc., Glenrose Ranch
A RESOLUTION of the Board of Directors of the East Valley Water District accepting Certificate of Dedication of Pipeline Easement from Richmond American Homes of Maryland, Inc., as Grantor of a Sewer Pipeline Easement as described in Exhibits “A” and “B”, AND a Water Easement as described in Exhibits “A” and “B” with the right to construct, use, maintain, alter, add to, repair, replace and/or remove pipeline appurtenances, under, through and across the real property located in the City of Highland, County of San Bernardino, State of California.
BE IT HEREBY RESOLVED AND ORDERED that the Certificate of Dedication of Sewer Pipeline Easement and a Certificate of Dedication of Water Easement, both dated September 17, 2019 and signed by Sondra Harris, VP of Land, grantor grants to the East Valley Water District, its successors and assigns these Easements over, under, through and across the real property described therein, is hereby accepted for and on behalf of East Valley Water District.
NOW THEREFORE, BE IT HEREBY RESOLVED that the Dedication of Sewer Pipeline
Easement and Water Easement be accepted and the Secretary of this District be, and is hereby authorized
and directed to, record this Resolution, Certificates of Dedication, Legal Descriptions and Plat Maps in the
office of the County Recorder of the County of San Bernardino, State of California.
* * * * * * * * * * * * * * * * * * * * * * *
The foregoing resolution was duly adopted at a meeting of the Board of Directors of the East Valley
Water District, upon motion duly made, seconded and carried on October 9, 2019.
AYES: Directors:
NOES:
ABSENT:
ABSTAIN:
EAST VALLEY WATER DISTRICT
________________________________
Chris Carrillo,
Board President
East Valley Water District
Resolution 2019.15
Page 1 of 2
S2398 Sewer & Water Easements
DATE OF ACCEPTANCE
I HEREBY CERTIFY the foregoing is a full, true and correct copy of Resolution 2019.15 adopted by the
Board of Directors of East Valley Water District at its Regular Meeting held October 9, 2019.
ATTEST:
_________________________________
John Mura,
Secretary, Board of Directors
East Valley Water District
Resolution 2019.15
Page 2 of 2
RECORDING REOUESTED BY:
East Valley Water District
WHEN RECORDED MAIL TO
East Valley Water District
31 111 Greenspot Road
Highland, CA 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
l, (we)RICHMOND AMERICAN HOMES OF MARYLAND. lNC. a Marvland Corooration. as G ran to(s),
for valuable consideration, receipt of which is hereby acknowledged, does hereby grant, bargain, sell and convey to
the East Valley Water District, a County Water District, its successors and assigns, as Grantee, an easement and
right-of-way in, over, upon, under and across the lands hereinafter described to construct, use, maintain, alter, add
to, inspect, repair, replace and/or remove pipeline or pipelines together with all necessary appurtenances within the
right-of-way and for the ingress and egress throughout the entire easement and right-of-way in connection with the
exercise of any of the foregoing rights. The property subject to this easement, located in the City of Highland,
County of San Bernardino, State of California, is described as follows:
See Exhibit "A" and "8" attached hereto and made a part hereof
Resolution attached as Exhibit "C'
Granto(s) and his successors and assigns agree to notify EAST VALLEY WATER DISTRICT of any tuture
use across said easement and to coordinate with EAST VALLEY WATER DISTRICT the installation of any future
facilities within said easement.
Granto(s) and his successors and assigns further agree that no buildings, fences, walls, structures of any
kind, and no trees, shrubs or other plants or vegetation, shall be installed, constructed, erected, placed, planted or
maintained in the easement and right-of-way and that the existing ground elevation will not be increased or
decreased, without the prior written consent of the Grantee.
This instrument shall be binding upon and inure to the beneft of the successors and assigns of the
Grantor(s).
IN WITNESS WHEREOFSef/cm.k.,2012-
,- t/l
the Grantor(s) has executed this instrument this / / day of
(Notary Cert. Attached)
Signed
Sondra Harris LandPresi
Rev 8/2019 '17682 Water Easemenl Convey.doc
CERTIFICATE OF DEDICATION
OF WATER EASEMENT
Grantee shall have the right to use gates in all fences which now cross said easement, and to trim, cut
down or clear away any trees, shrubs or other plants or vegetation whenever, in the Grantee's judgement, it is
necessary for the convenient and safe exercise of the rights hereby granted.
CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
A notary public or other officer completing this
certificate verifies only the identity of the individual who
signed the document to which this certificate is attached,
and not the truthfulness, accuracy, or validity of that
document.
State of California
County of Orange
On September 17,2019, before me, Rhonda Harper, Notary Public, personally appeared
Sondra Harris, who proved to me on the basis of satisfactory evidence to be the person(s)
whose name(s) is/are subscribed to the within instrument and acknowledged to me that
he/she/they executed the same in his/her/their authorized capacity(ies), and that by
his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of
which the person(s) acted, executed the instrument.
I certifu under PENALTY OF PERJURY under the laws of the State of California that
the foregoing paragraph is true and correct
WITNESS my hand and official seal.
)
)
(s )(Affix Seal)
tlotrry Publlc - Cr0lornh
Comn.
County
o
0n4r
Comntrlon
EXHIBIT "A"
WATER EASEMENT _ GLENROSE RANCH
LEGAL DESCRIPTION
AN EASEMENT FOR WATER LINE PURPOSES AND APPURTENANCES THERETO, BEING
lO.OO FEET IN WIDTH, OVER, UNDER, ALONG AND ACROSS ALL THAT PORTION OF LOT
I, TRACT NO. 17682, ACCORDING TO MAP THEREOF NO. 343163-65 RECORDED
SEPTEMBER 3, 2015, AS DOCUMENT NO. 20150386664, IN THE CITY OF HIGHLAND,
COLNTY OF SAN BERNARDINO, STATE OF CALIFORNIA, THE CENTERLINE BEING
MORE SPECIFICALLY DESCRIBED AS FOLLOWS:
LINE "I"
BEGINNING AT THE NORTHWEST CORNER OF SAID LOT l; THENCE 536"24'36"8 ALONG
THE WESTERLY LINE THEREOF, A DISTANCE OF 247.61 FE,ET TO THE TRUE POINT OF
BEGINNING; THENCE N53'35'24"8, A DISTANCE OF 38.00 FEET TO THE POINT OF
TERMINATION.
LINE "2"
BEGINNING AT THE NORTHWEST CORNER OF SAID LOT l;THENCE 536"24'36"E ALONG
THE WESTERLY LINE THEREOF, A DISTANCE OF 292.61F88T TO THE TRUE POINT OF
BEGINNING; THENCE N53o35'24"8, A DISTANCE OF 38.00 FEET TO THE POINT OF
TERMINATION.
LINE "3''
BEGINNING AT THE NORTHWEST CORNER OF SAID LOT l; THENCE 536"24'36"E ALONG
THE WESTERLY LINE THEREOF, A DISTANCE OF 700.35 FEET TO THE NORTHERLY LINE
OF GREENSPOT ROAD; THENCE 562"23'22"8 ALONG SAID NORTHERLY LINE, A
DISTANCE OF 13.79 FEET TO A NON-TANGE,NT CURVE CONCAVE NORTHERLY AND
HAVING A RADIUS OF 1720.87 FEET, A RADIAL LINE TO WHICH BEARS S2OI2'20"W;
THENCE EASTERLY ALONG THE ARC OF SAID CURVE THROUGH A CENTRAL ANGLE
OF 5O06'00", A DISTANCE OF 145.41 FEET TO A REVERSE CURVE CONCAVE SOUTHERLY
AND HAVING A RADIUS OF 188.00 FEET; THENCE EASTERLY ALONG THE ARC OF SAID
CURVE THROUGH A CENTRAL ANGLE OF 14"48'20", A DISTANCE OF 48.58 FEET TO A
REVERSE CURVE CONCAVE NORTHERLY AND HAVING A RADIUS OF I42.OO FEET;
THENCE EASTERLY ALONG THE ARC OF SAID CURVE THROUGH A CENTRAL ANGLE
OF 3'51'l 1", A DISTANCE OF 9.55 FEET; THENCE N87o58'08"E, A DISTANCE OF 73.61 FEET
TO A NON-TANGENT CURVE CONCAVE SOUTHERLY AND HAVING A RADIUS OF
5050.00 FEET, A RADIAL LINE TO WHICH BEARS N4o34'14"W; THENCE EASTERLY
ALONG THE ARC OF SAID CURVE THROUGH A CENTRAL ANGLE OF 2"22'53", A
DISTANCE OF 209.89 FEET TO THE TRUE POINT OF BEGINNING; THENCE N2"08'33"W,
A DISTANCE OF I6.00 FEET TO THE POINT OF TERMINATION.
THE SIDELINES OF THE ABOVED DESCRIBED EASEMENTS TO TERMINATE AT A LINE
PERPENDICULAR TO THE CENTERLINE COURSE THROUGH THE POINT OF
TERMINATION AND THE SIDELINES OF BOULDER AVENUE AND GREENSPOT ROAD.
Be 1231/15
L.s, E172
/
EXHIBIT NBN
CURVE TABLE
N0.RADIUS DELTA LENGTH
c2 188.00'1 4'.48'20"48.58
c3 142.00 03'51'11"9.55
N01'42'40
NO2',02'19w(R)
CENTERUNE PROPOSED
30' WIDE WATER
EASEMENT, UNE ,3,
.$
T.P,O.B. LINt'A
f.
i...............5
r
ORANEE g_ N00'1e'17"w 56s.71' S I R E E I
TnAGT roo.116n3-'[
MAIP 208/96-97
CENTERLINE PROPOSED
10, WIDE WATER
EASEMENT, UNE ,1
(1.
$
{t$
F
CENTERLINE PROPOSED
15, WIDE SI]ilIR
EASEMENT, LINE "A"
N36'46'00'w
18.70'
TIE
CENTERLINE PROPOSED
15' WDE SEWER
EASEMENT, UNE ,8,
SCALE: 1 1 50'
"o
t*.
\d
I 90$
=aetffi
i,
E
=@@
F5
ED
zoa6q
r'r'
Pivo
du
^2xo\-.
Nu
D
p
!aJ
6a
L-
Altlr1i:+ tcr
.6e;a
z6!6!
+.
n'
oa!iq
6_
c)Tlrrf?izso-{
TIo
Blo\\
(,It
q
J
I
o
40
9o
40'
19"E
I
4'N43'1
JJ.66
\[Dz>ExP.12/31 /16L.S. 8172
No
38.00'
,rl
!
s
D
AN
1
16.00'
LI z.s'2'34
<a
'. N00'19L-
-1.:s.
'20"w
1 1'-
-+
z6\u\
Nio
h'
$a'
'01"E 58.
NO)'19'20'w I
-142.40'-
|L N00'1
N00'19'17'w
N00'19'20"tt/
94.30'TlE
z.o\6!
CENTERLINE
2s
ciG
c.i\
=tN62'23'22"W
13.79'
- (rr.-
[t E (tt.-,
+!o9Nd
\TlE-
I
lz
eqGO
-6oNi
t-;.
CENIERT/NE PROPOSED
15, WIDE SEVER
EASEMEMI, UNE .C.
5.66'
TIE N00'19'20"w
8.03'
NE
LOT N
MAP 343/63.65
TmACT N0. n7682
CENTERUNE PROPOSED
15, WIDE SE\IER
EASEMENT, LINE "0"
10' WIDE WATER
EASEMEM, UNE "2,
oN
e Lundstrom
Engineering and Sura eying, Inc.
5333 Mission Center Road, #115 o San Diego, CA 92108
Phone (619) 874-1220 . Fax (619) 647-5910
GLENROSE RANCH
SEWER & WATER EASEMENT
EAST VALLEY WATER DISTRICT
J1B N0.: 800-04 DATE: 10/5/16 SCALE:1":150'SHEET:I 0F 1
I
I
I
I
I
.i
N
s!
16.
an)
I
I
I
I
I
I
I
LOT 1, MAP
RECORDING R OUESTED BY:
East Valley Water Djstrict
WHEN RECOR DED MAIL TO:
East Valley Water District
3'11'11 Greenspot Road
Highland, CA 92346
FEE EXEMPT PURSUANT TO
GOVERNMENT CODE SECTION 6103
CERTIFICATE O F DEDICATION
OF SEWER PIPE NE EASEMENT
l, (we) RTCHMOND AMERICAN HOMES OF MARYLAND. lNC.. a Marvland corporation as Grantor(s),
for valuable consideration, receipt of which is hereby acknowledged, does hereby grant, bargain, sell and convey to
the East Valley Water District, a County Water District, its successors and assigns, as Grantee, an easement and
right-of-way in, over, upon, under and across the lands hereinafter described to construct, use, maintain, alter, add
to, inspect, repair, replace and/or remove pipeljne or pipelines together with all necessary appurtenances within the
right-of-way and for the ingress and egress throughout the entire easement and right-of-way in connection with the
exercise of any of the foregoing rights. The property subject to this easement, located in the City of Highland,
County of San Bernardino, State of California, is described as follows:
See Exhibit "A" and "8" attached hereto and made a part hereof
Resolution attached as Exhibit "C"
crantor(s) and his successors and assigns agree to notify EAST VALLEY WATER DISTRICT of any future
use across said easement and to coordinate with EAST VALLEY WATER DISTRICT the installation of any future
facilities within said easement.
Grantor(s) and his successors and assigns further agree that no buildings, fences, walls, structures of any
kind, and no trees, shrubs or other plants or vegetation, shall be installed, constructed, erected, placed, planted or
maintained in the easement and right-of-way and that the existing ground elevation will not be increased or
decreased, without the prior written consent of the Grantee.
Grantee shall have the right to use gates in all fences which now cross saad easement, and to trim, cut
down or clear away any trees, shrubs or other plants or vegetation whenever, in the Grantee's judgement, it is
necessary for the convenient and safe exercise of the rights hereby granted.
This instrument shall be binding upon and inure to the benefit of the successors and assigns of the
Grantor(s)t,
IN WITNESS WHEREOF, the Grantor(s) has executed this instrument this
20 l?
/7 da
5ep1l.taber
Signed
(Notary Cert. Attached)ra Harris, Vice ident of Land
yof
Rev 8/2019 17682 Sewer Pipe Easement Convey doc
CALIFORN I A ALL-PURPOSE ACKNOWLEDGM ENT
A notary public or other officer completing this
certificate verifies only the identity of the individual who
signed the document to which this certificate is attached,
and not the truthfulness, accuracy, or validity ofthat
document.
State of California
County of Orange
On September 17,2019, before me, Rhonda Harper, Notary Public, personally appeared
Sondra Harris, who proved to me on the basis of satisfactory evidence to be the person(s)
whose name(s) is/are subscribed to the within instrument and acknowledged to me that
he/she/they executed the same in his/her/their authorized capacity(ies), and that by
his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of
which the person(s) acted, executed the instrument.
I certifu under PENALTY OF PERJURY under the laws of the State of California that
the foregoing paragraph is true and correct.
my hand and official seal.
(Signature)(Affix Seal)
)
)
ilollry Publlc - Grlllomh
0rto0. Counly
commEsloo ,2151999
Comm.2020
., lt
"lt
,i\
EXHIBIT "A''
SEWER EASEMENT _ GLBNROSE RANCH
LEGAL DESCRIPTION
AN EASEMENT FOR SEWER BEING I5.OO FEET IN WIDTH, OVER A PORTION OF LOT I,
TRACT NO. I1682, ACCORDING TO MAP THEREOF NO. 343163-65 RECORDED SEPTEMBER 3,
2015, AS DOCUMENT NO. 20150386664, IN THE CITY OF HIGHLAND, COUNTY OF SAN
BERNARDINO, STATE OF CALIFORNIA, THE CENTERLINE, BEING MORE SPECIFICALLY
DESCRIBED AS FOLLOWS:
LINE "A"
BEGINNING AT THE NORTHWEST CORNER OF SAID LOT l; THENCE 536"24'36"E ALONG
THE WESTERLY LINE, THEREOF, A DISTANCE OF 263.17 FEET TO THE TRUE POINT OF
BBGINNING; THENCE N53"37'27"E, A DISTANCE OF 111.59 FEET TO A POINT HEREINAFTER
KNOWN AS POINT "A"; THENCE N53'37'27"8, A DISTANCE OF 45.30 FEET; THENCE
N36O46'OO"W A DISTANCE OF 125.44 FEET TO A POINT OF TERMINUS:
LINE "B"
BEGINNING AT POINT 66A" AS IDENTIFIED ABOVE; THENCE N85'17'04"E, A DISTANCE OF
53.41 FEET TO A POINT HERETNAFTER KNOWN AS POINT "B', TIIENCE S85'35'3J'E A
DISTANCE OF 63.99 FEET; THENCE N89o55'29"E, A DISTANCE OF 575.16 FEET; THENCE
NOOO19' 20"W, A DISTANCE OF I35.11 FEET TO A POINT OF TERMINUS;
LINE "C"
BEGINNING AT POINT 66B" AS IDENTIFIED ABOVE; THENCE 536"22'33"E, A DISTANCE OF
332.94 FEET; THENCE 564"12'34"E, A DISTANCE OF 21.81 FEET; THENCE N87"57'26"E, A
DISTANCE OF 423.58 FEET TO A POINT HERINAFTER KNOWN AS POINT 'oC"; THENCE
NOOOl9'20"W, A DISTANCE OF I64.00 FEET TO A POINT OF TERMINUS;
LINE "D"
BEGTNNING AT POINT *C" AS IDENTIFIED ABOVE; THENCE SOOO19,2O,,E, A DISTANCE OF
142.40 FEET TO A POINT OF TERMINUS.
qP.Emtn
L,S 8172
CURVE TABLE
NO.R/40/US DELTA LENGTH
LZ 188.00'1 4'48'20"48.58'
C3 142.00'03'51 '1 1 "9.55'
EXHIBIT 'B'
CENIERL/NE PROPOSED
10' WIDE WATER
EASEMENT, UNE .1
.sfi T.P.O.B. LINE,A
P.O.B.
NORIHWISI CORNIR
LOT t, MAP 343/63-6s
,
ORANCE N0o'19'17nt 56e.71' S I R E E I
TnAGT N0.116'[3-'!
mAP 20E/!4-97 DZ:-
u 9$o CEN7ERLINE PROPOSED
15, WIDE SEWER
EASEMENT, LINE .A.F
"00*\d
N36'46'00"V/
18.70'
TIE
go$\51
I
N01'42
No2'02'1g"vt(R)
CENIERLINE PROPOSED
JO' WIDE WATER
EASEMENT, UNE "3"
E
Be!ffi
N
E
=€@
5E
t6
zo6
Gq
$'
o:pB
!:qd
6=eE(d+
Nun
I\ag
L-
All tr(,i-.
tS.
.63d1
zG!G!*'
rr'
66
!io6-
c)TlrlrrizvtToI
ho
B
Flo
.<a
(,t
tt,J
oa
CENTERLINE PROPOSED
15, WDE SEYIER
EASEMENT, UNE .8,
I
40'40'
N43'1 4 t\'19
SCALE: 1":150'
ExP.12/31 /16L.S. 8172
\
is
'33'w
N00'19'20'w
.03'
NE
tr
'01
rI_
,<o
__i
za 8.
ri
"E
N00'
N64',2
2 .8
L
z6..1
6!
N.o
n'
34',,r/
7.s' I
-+l- /."
I
I
lzgE
oq
oNi
t -a-
th
'1
i1'
rl
=(,
c;G
c.i\{
-I
o
\
19'20"W
$s6
16.00'
"w 372.56'
CENTERLINE
N62'23'22'W
13.79'- <..,^
t E (tQ.-,
\o \i/
FB
t-g'
CENTERLINE PROPOSED
15, WIDE SFIIER
EASEMENT, UNE'C.
N00'1 9'20\il
94.30'TtE I
NO1'19'20'w
-142.40'-
CENIERLINE PROPOSED
15' WIDE SE'ilER
EASEMENT, LINE ,0,
I uorrI mnP 34area-60I TmACT ro0.17602
N00'19'20w
-135.11'-
g&
6U
!8.&.
10' WIDE WATER
EASEMENT, LINE "2,
Dv Lundstrom
Engineering and Suro eying, lnc.
5333 Mission Center Road, #115 . San Diego, CA 92108
Phone (619) 874-7220 . Fax (619) 647-5970
GLENROSE RANCH
SEWER & WATER EASEMENT
EAST VALLEY WATER DISTRICT
J)B NO; 800-04 DATE:10/5/16 SCALE:1":150'SHEET:I 0F 1
I
I
I
a4)
I
I
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #3.
Meeting Date: O c tob er 9, 2019
Dis c ussion Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: R eview and C ons id er Approval o f C omprehens ive Annual F inanc ial R eport fo r Year End ed June
30, 2019
R E C O MME N D AT IO N:
S taff rec ommend s that the Bo ard o f Direc to rs (Bo ard ) review and ap p ro ve the attached C o mp rehens ive Annual
F inanc ial R ep o rt (C AF R ) and aud it rep o rts for fis cal year 2018-19.
B AC KGR O UN D / AN ALYS IS :
Attached is the Eas t Valley Water Dis tric t C AF R fo r fis c al year ended June 30, 2019. T he C AF R includ es the
Dis tric t’s annual financial s tatements with acc o mp anying no te d is clos ures, Management Dis c ussion and
Analys is , and s tatistical information c o mp iled by s taff. T he C AF R is acc o mpanied by an aud it o p inion letter
is s ued b y the District’s C PA firm C liftonLarsonAllen LLP (C LA), whic h cond uc ted an audit in ac cordanc e
with aud iting s tand ard s generally acc ep ted in the United S tates of America and guid elines es tablis hed b y the
C alifo rnia S tate C o ntroller fo r S p ecial Dis tricts .
Als o in this year ’s C AF R is a c op y of the C ertific ate of Achievement fo r Exc ellence in F inanc ial R ep o rting
received fo r last year ’s report.
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 agend a item has been reviewed by the F inanc e Department and F inanc e and Human R es o urc es
C ommittee.
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
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
Board P resentation P resentation
2019 C AF R Backup Material
FY 2018-19 COMPREHENSIVE
ANNUAL FINANCIAL REPORT October 9, 2019
REPORT HIGHLIGHTS
•Financial Condition
•$14.6 Million Increase in Current Assets
•$4.1 Million Increase in Current Liabilities
•$21.6 Million Increase in Non-Current Liabilities
•$3.8 Million Increase to Net Position
•$1.3 Million Decrease in Water Operating Revenue
•$0.4 Million Increase in Wastewater Operating Revenue
•$11.6 Million Increase Unrestricted Reserves
•Significant Investment in Capital Assets
•Spent $21.3 Million on Asset Acquisition / Construction
•Completed AMI Phase III & Began Construction of SNRC
•Continued to Meet Debt Service Coverage Requirements
•Implemented GASB Statement 88 -Certain Disclosures Related to Debt
2
PRIOR YEAR COMPARISON
3
DESCRIPTION FY 2018-19 FY 2017-18
Operating Revenue 39,309,298$ 40,291,125$
Operating Expenses (35,898,073) (35,980,099)
Operating Income 3,411,225 4,311,026
Non-Operating Revenue 1,574,166 479,919
Non-Operating Expenses (1,684,986) (1,777,852)
Contributions 611,673 523,918
Increase in Net Position Before Special Items 3,912,078 3,537,011
Special Items - (155,177)
Increase In Net Position 3,912,078$ 3,381,834$
Cumulative Effect of Change in Accounting Principle - (1,711,803)
FINANCIAL CONDITION: WATER SALES
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
WATER SALES COMPARED TO PROJECTIONS
Tier 1 Tier 2 Tier 3 FY 2018-19 Projection
4
FY 2018-19 EXPENDITURES
Employee
Services
19%
Payments to
Suppliers
31%
Debt Service
Payments
10%
Capital Assets
40%
FINANCIAL CONDITION: QUICK RATIO
-
0.50
1.00
1.50
2.00
2.50
3.00
2015 2016 2017 2018 2019
RA
T
I
O
FISCAL YEAR
6
FINANCIAL CONDITION: DAYS CASH ON HAND
7
237
183 178
233 234
0
50
100
150
200
250
2015 2016 2017 2018 2019
DA
Y
S
FISCAL YEAR
FINANCIAL CONDITION: UNRESTRICTED RESERVES
$-
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
2015 2016 2017 2018 2019
M
I
L
L
I
O
N
D
O
L
L
A
R
S
FISCAL YEAR
8
OUTSTANDING DEBT
2010
Refunding
Bonds
$23,215,000
2013
Refunding
Bonds
$12,085,000
U.S. Bank Lease
Purchase
$2,125,216
SBVMWD Loan
$3,006,022
SRF Loan -SNRC
$25,489,032
DWR
Loans
$6,458,519
DEBT SERVICE COVERAGE
10
-
1.00
2.00
3.00
4.00
5.00
6.00
7.00
2015 2016 2017 2018 2019
CO
V
E
R
A
G
E
R
A
T
I
O
FISCAL YEAR
LAST FIVE YEARS
Water Wastewater Bond Requirement
11
Comprehensive Annual Financial Report
Fiscal Year Ended
June 30, 2019
East Valley Water District
Prepared by: Finance Department
31111 Greenspot Road
Highland, CA 92346
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2019
Table of Contents
1
Page No.
Introductory Section
Letter of Transmittal .................................................................................................................. 6
Organizational Structure ......................................................................................................... 10
Principal Officials .................................................................................................................... 11
GFOA Certificate .................................................................................................................... 12
Financial Section
Independent Auditors’ Report ............................................................................................. 15-17
Management’s Discussion and Analysis ............................................................................ 18-28
Basic Financial Statements
Statement of Net Position ................................................................................................ 31-32
Statement of Revenues, Expenses, and Changes in Net Position ................................... 33-34
Statement of Cash Flows ................................................................................................ 35-36
Notes to the Basic Financial Statements ......................................................................... 37-65
Required Supplementary Information
Schedule of Proportionate Share of the Net Pension Liability ............................................... 67
Schedule of Contributions .................................................................................................... 68
Schedule of Changes in the Net OPEB Liability ................................................................... 69
Schedule of OPEB Contributions ......................................................................................... 70
Supplementary Information
History and Organization ...................................................................................................... 74
Combining Schedule of Net Position ............................................................................... 75-76
Combining Schedule of Revenues, Expenses, and Changes in Net Position .................. 77-79
Combining Schedule of Cash Flows ................................................................................ 81-82
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2019
Table of Contents
2
Page No.
Statistical Information Section
Financial Trends
Changes in Net Position by Component – Last Ten Fiscal Years .................................... 87-88
Operating Revenue by Source – Last Ten Fiscal Years ....................................................... 89
Water Operating Expenses – Last Ten Fiscal Years ............................................................ 90
Wastewater Operating Expenses – Last Ten Fiscal Years ................................................... 91
Revenue Capacity
Water Sales and Production – Last Ten Fiscal Years ........................................................... 92
Revenue Rates for Water – Last Ten Fiscal Years .......................................................... 93-94
Revenue Rates for Wastewater – Last Ten Fiscal Years................................................. 95-96
Active Services by Type – Last Ten Fiscal Years ................................................................. 97
Principal Customers – Current Fiscal Year and Nine Years Ago .......................................... 98
Debt Capacity
Ratio of Outstanding Debt – Last Ten Fiscal Years .............................................................. 99
Debt Service Coverage – Last Ten Fiscal Years ................................................................ 100
Demographic Information
Demographic and Economic Statistics – Last Ten Calendar / Fiscal Years ........................ 101
Operating Information
Full-Time Equivalent Employees by Department – Last Ten Fiscal Years .......................... 102
Operating and Capacity Indicators for Water and Wastewater – Last Ten Fiscal Years ..... 103
Other Information
Capacity Charge Funds ................................................................................................. 106-108
3
4
5
6
October 1, 2019
To the Board of Directors and Customers of East Valley Water District,
We are pleased to submit the Comprehensive Annual Financial Report (CAFR) for East Valley Water District for
the year ended June 30, 2019. This report was prepared by District staff in accordance with standards established
by the Governmental Accounting Standards Board.
The District’s management is responsible for the presented data, and the completeness and fairness of the
presentation, including the note disclosures. We believe that the report presented is accurate in all material
respects, and that the financial statements and other information are presented in a manner that enables readers
to gain a full understanding of the District’s financial activities for the year. Readers should also refer to the
Management’s Discussion and Analysis in the Financial Section of the CAFR for a detailed discussion regarding
the District’s financial condition and results of operations.
The CAFR follows the guidelines recommended by the Government Finance Officers Association (GFOA) of the
United States and Canada. In November 2019, the District will, again, submit the CAFR to this organization for
review and possible recognition for achievement in reporting excellence.
Background
East Valley Water District (the District) was formed on January 18, 1954, and since then, has provided retail water
service to customers in an expanding service area which now covers 30.1 square miles. The District directly serves
treated water to approximately 102,000 people in the City of Highland, the eastern portion of the City of San
Bernardino, the San Manuel Band of Mission Indians, and portions of the County of San Bernardino. In 1964, the
District began providing wastewater collection services to the same service area.
As of June 30, 2019, the District had 21,612 water connections and 20,563 wastewater connections.
Water Supply and Reliability
The District’s water supply for the year ended June 30, 2019 includes groundwater (77.5 percent), surface water
(8.3 percent), and imported water (14.2 percent). Groundwater is pumped from the Bunker Hill Basin, and surface
water from the Santa Ana River is diverted based on rights acquired from the North Fork Water Company.
7
Local Economy
East Valley Water District is located within San Bernardino County in a metropolitan area referred to as the “Inland
Empire”. Since 2010, the District’s population has grown by more than 60 percent and currently, comprised of mostly
residential and commercial customers, with no major industrial users. Large consumers remain consistent year to
year with the San Bernardino City Unified School District, San Manuel Mission Indians, Patton State Hospital, San
Manuel Indian Bingo & Casino, and the City of Highland, forming the list of top five users.
In 2019, the average household income within the District’s service area was $49,060, approximately 14% lower
than the County of San Bernardino. Customers who reside in the City of Highland account for approximately 65%
of the District’s customer base. These customers had an average household income of $55,130, approximately
12% higher than the overall District average.
Financial Management
The District manages its resources conservatively in order to deliver safe and reliable services to its customers at
a fair and cost-effective price. It focuses on establishing fair rates, cost containment, long-term planning, maintaining
and upgrading infrastructure, and pursuing alternative source of funding. This approach has allowed the District to
undertake substantial capital improvement projects during tough economic times, while passing a series of modest
rate increases. The keys to the District’s successful financial management are the District’s Capital Improvement
and Financial Plan (CIFP), comprehensive reviews of water and wastewater rates, and the annual budget process.
The CIFP provides a comprehensive view of infrastructure investments necessary over a seven year period to
ensure that water resources are adequate, water quality is maintained, and the water and wastewater service needs
of current and future customers are met. The CIFP is reviewed annually by the District’s Board of Directors (the
77.5%
8.3%
14.2%
Water Supply Sources
Groundwater
Surface Water
Imported
8
Board) during the budget process, at which time the highest priority projects are adopted and receive authorization
for expenditure along with the District’s operating budget.
The District’s financial planning also includes the establishment and funding of reserves, and the pursuit of
alternative funding sources, both of which help reduce reliance on rates and rate increases. In recent years the
District has been very successful in pursuing project funding from the State Revolving Fund and Federal Emergency
Management Agency (FEMA), and have applied for water and energy efficiency project funding from the Bureau of
Reclamation and Edison.
Internal Control
District management is responsible for establishing a system of internal accounting controls designed to provide
reasonable assurances that assets of the District are safeguarded against losses from unauthorized use or
disposition, and theft. The District’s internal controls also ensure the proper recording of financial transactions, and
the preparation of financial statements in accordance with generally accepted accounting principles. The District’s
internal control structure is designed to provide reasonable assurance that these objectives are met. The concept
of reasonable assurance recognizes that 1) the cost of a control should not exceed the benefits likely to be derived
and 2) the valuation of costs and benefits requires estimates and judgments by management.
Budgetary Control
The District’s Board of Directors annually adopt a balanced operating and capital budget prior to the new fiscal year.
The budget authorizes expenditures and provides a basis for accountability over the District’s enterprise operations
and capital projects. Each quarter, management provides the Board with a quarterly budget review to allow Board
assessment of staff’s progress in meeting goals and objectives, and budget adjustments, if necessary, are
requested at the mid-year budget review in February.
Debt Administration
The District utilizes proceeds from long-term debt, along with reserves and contributions from the operating budget,
to finance major construction projects. Current debt consists of Revenue Bonds and loans from US Bancorp, the
State Revolving Fund, and the San Bernardino Valley Municipal Water District.
The District received a credit rating of AA- from Standard and Poor’s and Fitch when the Revenue Bonds were
issued in June 2013. This rating was affirmed by Fitch as the result of a review conducted in April 2017.
Investment Policy
The Board of Directors annually adopts an investment policy that conforms to California State Law, District
ordinances and resolutions, and the prudent person standard. The objectives of the policy are safety, liquidity, and
yield. District funds are normally invested in the State Treasurer’s Local Agency Investment Fund (LAIF), and
Federal government Treasury notes or agency obligations.
9
Audit and Financial Reporting
State law requires the District to obtain an annual audit of its financial statements by an independent Certified Public
Accountant. This year, the District’s Financial statements were audited by CliftonLarsonAllen LLP from Glendora,
California. Their audit opinion is included in the Basic Financial Statements section of this report.
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the District for its Comprehensive Annual Financial Report for
the fiscal year ended June 30, 2018. This was the seventh year that the District has achieved this prestigious award.
In order to be awarded a Certificate of Achievement, a governmental entity must publish an easily readable and
efficiently organized Comprehensive Annual Financial Report. This report must satisfy both generally accepted
accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current Comprehensive
Annual Financial Report continues to meet the Certificate of Achievement Program’s requirements and we are
submitting it to the GFOA to determine its eligibility for another certificate.
Acknowledgements
Preparation of this report was accomplished by the combined efforts of District staff. We appreciate the dedication
and professionalism that our staff bring to the District. We would also like to thank the members of the Board of
Directors for their continued support in the planning and implementation of the financial affairs of the District.
Respectfully submitted,
John Mura
General Manager
Brian W. Tompkins
Chief Financial Officer
EAST VALLEY WATER DISTRICT
Organizational Structure
Year Ended June 30, 2019
10
EAST VALLEY WATER DISTRICT
Principal Officials
Year Ended June 30, 2019
11
Vision
Enhance and preserve the quality of life for our community through innovative leadership and
world class public service.
Core Values
Leadership: Motivating a group of people to act towards achieving a common goal or
destination.
Partnership: Developing relationships between a wide range of groups and individuals
through collaboration and shared responsibility.
Stewardship: Embracing the responsibility of enhancing and protecting resources
considered worth caring for and preserving.
East Valley Water District
Governing Board Members as of June 30, 2019
Name Title
Elected /
Appointed Current Term
Chris Carrillo Chairman of the Board Elected 2015 - 2020
David E. Smith Vice-Chairman of the Board Elected 2015 - 2020
Ronald L. Coats Governing Board Member Elected 2018 - 2022
James Morales, Jr.Governing Board Member Elected 2018 - 2022
Phillip R. Goodrich Governing Board Member Elected 2018 - 2022
Contact Information
East Valley Water District
John Mura, General Manager/CEO
31111 Greenspot Road
Highland, CA 92346
(909) 889-9501
www.eastvalley.org
EAST VALLEY WATER DISTRICT
GFOA Certificate
Year Ended June 30, 2018
12
13
14
EAST VALLEY WATER DISTRICT
Independent Auditor’s Report
Year Ended June 30, 2019
15
EAST VALLEY WATER DISTRICT
Independent Auditor’s Report
Year Ended June 30, 2019
16
EAST VALLEY WATER DISTRICT
Independent Auditor’s Report
Year Ended June 30, 2019
17
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
18
The District
East Valley Water District (District) is a California Special District established under section 30000 et seq. of the
California Water Code. The District is engaged in pumping, treating, and distributing water to its customers, as well
as maintaining a collection system for residential and commercial wastewater that is delivered for treatment at a
plant owned by the City of San Bernardino Water Department.
The District serves the City of Highland and portions of the City and County of San Bernardino in California.
The Basic Financial Statements
East Valley Water District is a special-purpose government agency, engaged in activities that are supported
exclusively by user charges. As such, the District’s financial statements are presented in the format prescribed for
proprietary funds by the Governmental Accounting Standards Board (GASB).
The following financial statements for the year ended June 30, 2019 (2018 for comparative purposes only) consist
of three interrelated statements designed to provide the reader with relevant, understandable data about the
District’s financial condition and operating results. They are the Statement of Net Position, the Statement of
Revenues, Expenses, and Changes in Net Position, and the Statement of Cash Flows.
The Statement of Net Position presents financial information on the District’s assets, liabilities, and deferred inflow
and outflows of resources, with the difference reported as net position as of the last day of the District’s fiscal year.
Over time, increases or decreases in net position can serve as a useful indicator of whether the financial position
of the East Valley Water District is improving or deteriorating.
The Statement of Revenues, Expenses, and Changes in Net Position presents information showing how the
District’s net position changed during the most recent fiscal year. All changes in net position are reported as soon
as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows.
The Statement of Cash Flows (direct method) conveys to financial statement users how the District managed cash
resources during the year. This statement converts the change in net position presented on the Statement of
Revenues, Expenses, and Changes in Net Position into actual cash provided by or used for operations. The
Statement of Cash Flows also details how the District obtains cash through financing and investing activities, and
conversely, how cash is spent for these purposes.
Summary Financial Information and Analysis
Financial Condition
During the year ended June 30, 2019, the District’s total assets increased by $30.5 million, to $216.8 million, and
included increases to Current, Restricted, and Capital asset categories.
Current assets increased 61% to $38.6 million. The increase is almost entirely in a single line item – Due From
Other Governments. This receivable is related to a funding agreement with the California State Water Resources
Control Board (SWRCB) for the District’s Sterling Natural Resource Center (SNRC) recycled water project. The
receivable balance is accumulated construction costs paid by the District but not yet reimbursed by the SWRCB
due to difficulties encountered by the State during implementation of a new financial reporting / cost-tracking
program. The problems causing delays should be resolved, and the District reimbursed, by November 2019.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
19
During this period, the District has maintained moderate liquidity through the sale of a large parcel of vacant land
and by deferring the start of other projects.
Restricted Asset balances increased from $6.8 to $8.2 million. The increase is the result of retentions from
contractor payments on the SNRC project mentioned above. The nature of Restricted Cash balances at June 30,
2019 are further detailed in Note 3 of the financial statements.
2019 2018
Current Assets 38.6$ 24.0$
Restricted Assets 8.2 6.8
Other Assets 0.3 0.4
Capital Assets - Net 169.7 155.1
Total Assets 216.8 186.3
Total Deferred Outflow of Resources 3.6 4.5
Current Liabilities 11.5 7.4
Non-Current Liabilities 85.0 63.4
Total Liabilities 96.5 70.8
Total Deferred Inflows of Resources 0.7 0.6
Net Position
Net Investment in Capital Assets 95.4 103.2
Restricted 3.5 3.3
Unrestricted 24.3 12.9
Total Net Position 123.2$ 119.4$
Capital Assets increased by $14.6 million during the 2018-19 fiscal year. This amount is a net between capital
additions of $28.8 million, less the sale of land valued at $7.5 million, and $6.7 million in charges for depreciation
during the year. Capital additions were primarily spent on design and construction of the SNRC. A more detailed
description of capital spending is in the Capital Assets section of this analysis.
Total Deferred Outflow of Resources consists of pension contributions made after the most recent pension plan
actuarial valuation, as well as differences between projected and actual earnings on pension plan investments and
changes in assumptions. Deferred outflows decreased as of June 30, 2019 because the prior year amount included
an additional voluntary contribution.
While current assets increased by $14.6 million, current liabilities also increased by $4.1 million, the result of a
significant contractor invoice and retentions payable at year-end. The impact of these increases improved the
District’s current ratio from 3.2:1 to 3.4:1, however, as the District’s cash balances did not improve during the 2018-
19 fiscal year due to the large receivable from the State, the District’s liquidity ratio dropped from 2.5:1 at June 30,
2018, to 1.6:1 at June 30, 2019.
Non-Current Liabilities increased by $21.6 million, the net effect of:
• $25.5 million in new State Revolving Fund loans;
• $3.1 million in principal payments on outstanding debt; and
• $0.7 million decrease in employee post-retirement benefit obligations calculated in accordance with GASB
statements number 68 (pensions) and 75 (retiree medical).
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
20
Pensions and OPEB (Other Post Employment Benefits) are further discussed in Notes 8 and 11 of the
accompanying financial statements. Compensated absences and Long-term debt are further explained in financial
statement Notes 6 and 5, respectively.
The District’s total Net Position was $123.2 million at the end of fiscal year 2019, a $3.8 million increase compared
to the end of the previous fiscal year. Of the $123.2 million Net Position balance, $95.4 million is categorized as Net
Investment in Capital Assets, $3.5 million is Restricted for Capital Expansion Projects, and $24.3 million is
Unrestricted. The calculation of Net Investment in Capital Assets is included in Note 7 of the accompanying financial
statements.
Looking at longer term results, the District’s total Net Position has increased $10.5 million and $24.3 million over
five and 10 year periods, respectively.
Activities and Changes in Net Position
Water Operations
California emerged from four years of severe drought in the winter of 2017 with the Governor lifting a ‘state of
emergency’ and declaring an end to the drought on April 7, 2017. During the ensuing 2017-18 fiscal year,
consumption by District customers reached its highest levels since 2014 and water sales increased 17% to $17.1
million. However, though the drought had ended, conservation measures remained, as did the District’s water
budget based, tiered rates which were adopted in March 2015 and are designed to make inefficient use of water
more expensive. Water consumption billed as inefficient use at the District’s highest rates totaled $4.4 million.
Water sales for fiscal year 2018-19 decreased 7.7% to $15.7 million, as customer consumption reflected a return
to more efficient water use. Of the $15.7 million in sales, $3.7 million was billed as inefficient use. During the year
the District produced 17,397 acre feet of water and sold 16,167 acre feet. The difference between water produced
and water sold of 1,230 acre feet (7.1%) was the result of District flushing programs, water use at District facilities,
and system leaks.
Water System, or Meter Charge revenue, increased 0.1% to $9 million. No rate adjustments were effective for these
charges in fiscal year 2018-19, therefore any revenue increase was due to small tract development and infill
projects.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
21
$-
$5
$10
$15
$20
$25
$30
2015 2016 2017 2018 2019
Mi
l
l
i
o
n
s
Water Department Operating
Revenue versus Expenses
Revenue
Expenses
The storms that ended the California drought with heavy rainfall and snow in Northern California created
opportunities for member agencies of the State Water Project in Southern California, such as EVWD, to purchase
water being sent down the California aqueduct for the purpose of filling reservoirs and recharging groundwater
basins. The District also increased purchases of State water for delivery at its surface water treatment plant to utilize
a newly commissioned hydro-electric generation facility. At the same time, water consumption fell, leading to overall
cost savings in the production of water.
• Source of Supply: costs increased by $380 thousand (14.7%) due to increased water purchases. Power
costs for wells dropped slightly due to the decrease in water production.
• Pumping: costs for boosting water to higher pressure zones decreased by 14.3% due to the decrease in
water production, especially production from wells that required boosting.
• Water Treatment: costs decreased 13.3% during the 2018-19 fiscal year due to a 58% drop in contract
services. Prior year costs for this line item included $150 thousand for the periodic change-out of filter media
at the District’s Plant 28.
• Transmission & Distribution (T&D): costs increased 11% because of two line items – Labor and Contract
Services. Labor increased because of the addition of two field staff in the previous year, and Contract
Services increased due to a higher number of main leaks that required assistance from on-call contractors.
Wastewater Operations
Wastewater operating revenues consist of System Charges and Treatment Charges. System Charge rates are set
by the District to cover the cost of maintaining the District’s wastewater collection system and to cover a portion of
administrative and general expenses.
Treatment Charge rates are established by the City of San Bernardino Water Department, which treats the
wastewater generated by the District’s customers – the District currently has no wastewater treatment facilities. All
wastewater treatment revenues collected by the District are directly offset by remittance payments to the City of
San Bernardino Water Department, therefore, wastewater treatment has no net effect on the District’s operating
results.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
22
During the 2018-19 fiscal year wastewater operating revenues increased 3.0%, from $13.4 to $13.8 million. System
charges, assessed by the District for maintenance of wastewater collection mains, decreased by 0.5% as a result
of lower water usage by commercial customers. Commercial customers, which include multi-family residential
complexes larger than three units, are billed for wastewater charges based on water consumption. Therefore, the
decrease in water consumption discussed above, had a related impact on wastewater revenue. A complete list of
wastewater rates in effect for the last 10 years is included in the statistical section at the end of this document.
Wastewater treatment revenues and costs, both fell 1.2% to $8.6 million in fiscal year 2018-19. As with billing for
system charges, commercial customer bills have a component based on water consumption, therefore lower water
consumption led to a drop in revenue.
Wastewater collection line maintenance costs decreased by 7% compared to the prior year. This change is the net
result of lower Labor costs due to the retirement of a long-term employee, and increased Contract Services costs
as the District addressed several difficult and expensive repairs identified through video logging and assessment of
collection line conditions.
$6
$7
$8
$9
$10
$11
$12
$13
$14
$15
2015 2016 2017 2018 2019
Mi
l
l
i
o
n
s
Wastewater Department Operating
Revenue versus Expenses
Revenue
Expenses
Costs related to Customer Accounts (Water & Wastewater Operations) decreased $116 thousand, or 5.7%, due
primarily to the elimination of a position in the Customer Service Department. The full impact of this decision is not
evident in cost savings as two part-time employees were added and there were moderate wage and benefit
increases, not just in Customer Service, but in departments across the District as explained below.
Administrative and general costs for the District increased by 1% to $10.8 million. The primary reasons for the
increase were renewed efforts to issue conservation rebates of $711 thousand, and the use of consultants under
Contract Services to supplement staff as the District dealt with four key retirements.
Other significant changes in general and administrative costs included:
1. Legal Services decreased 70% as the District avoided further litigation related to the SNRC.
2. Printing and Publishing costs increased as the District undertook several outreach programs directed at
community members around the SNRC project site – a condition of State funding.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
23
Depreciation expense recorded by the District’s water department decreased from $6 million to $5.9 million, while
wastewater department depreciation decreased from $1.0 million to $0.8 million. Prior year expense included
approximately $600 thousand in accelerated depreciation on certain assets whose remaining useful lives had been
shortened to align with District experience and standards published by the California State Controller. Affected
assets included pumps, valves, and other mechanical components capitalized as part of larger utility plant assets.
Non-Operating Activities
The District’s non-operating revenue of $1.6 million includes investment earnings of $571 thousand, discussed
below, a $705 thousand gain on the sale of surplus land, and $307 thousand in miscellaneous income and
reimbursements. Non-operating expenses is $1.68 million in interest on District long-term obligations.
East Valley Water District Changes in Net Position
(in millions)
2019 2018
Water Revenues 25.5$ 26.9$
Water Operating Expenses (22.5) (22.2)
Wastewater Services 13.8 13.4
Wastewater Operating Expenses (13.4) (13.8)
Non-Operating Revenues 1.6 0.5
Non-Operating Expenses (1.7) (1.8)
Income Before Contributions & Special Item 3.3 3.0
Developer Contributions 0.6 0.5
Grant Funds Contributed - -
Special Item - Abandon Projects - -
Special Item - Hazard Mitigation - (0.2)
Change in Net Position 3.9 3.3
Beginning Net Position, as Previously Reported 119.3 117.7
Cumulative Effect of Change in Accounting Principle - (1.7)
Ending Net Position 123.2$ 119.3$
Investment earnings increased 153% compared to the prior year due to an increase in the balance of investible
funds held at year-end – the District typically holds investments to maturity. The increase was enhanced by earnings
on funds deposited with the California Local Agency Investment Fund, which raised the interest rate paid on
deposits by 67 basis points to 2.57% during fiscal year 2018-19.
Capital Contributions and Special Items
Contributions received during fiscal year 2018-19 included $612 thousand in developer capacity fees.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
24
Components of Net Position
The District is required to present its net position in three categories: Net Investment in Capital Assets, Restricted,
and Unrestricted.
Net Investment in Capital Assets
The components comprising Net Investment in Capital Assets are presented in Note 7 of the accompanying financial
statements. The balance at June 30, 2019 is $95.4 million, a decrease of $7.7 million compared to June 30, 2018.
The decrease is the net result of the acquisition or construction of capital assets for $21.3 million, offset by a $22.3
million increase in outstanding debt, and a net increase in accumulated depreciation of $6.7 million.
Restricted
Restricted Net Position consists of unexpended development impact fees which may only be appropriated by
approval of the Board of Directors for a project included in the District’s Capital Improvement Program.
Unrestricted
Unrestricted Net Position is the balance after amounts to be classified as Net Investment in Capital Assets or
Restricted have been determined. Unrestricted Net Position increased $11.6 million to $24.4 million in fiscal year
2018-19.
Capital Assets
The District spent approximately $28.8 million for expansion or replacement of property, plant, and equipment during
the 2018-19 fiscal year. These amounts are reflected in Utility Plant, or as additions to Construction in Progress, in
the accompanying financial statements.
Placed in Service
During the 2018-19 fiscal year, District staff, consultants, and contractors completed work on the following:
• Replaced second complete train of filtration membranes in District’s surface water treatment plant;
• Installed 2,709 new automated meters.
• Purchased land to serve as the site for a new reservoir in the District’s Canal pressure zone.
• Replaced 1,285 feet of sewer main.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
25
Utility Plant in Service – June 30th
(in millions)
Department 2019 2018
Water
Source of Supply 18.9$ 18.5$
Pumping 14.4 14.4
Transmission & Distribution 100.1 98.8
Treatment 28.2 27.8
Wastewater
Collection Lines 27.5 26.8
General
Buildings & Improvements 18.1 17.9
Equipment 9.8 9.7
Total 217.0$ 213.9$
Construction in Progress (CIP)
Construction in progress increased $25.1 million to $37.7 million (see note 4) between June 30, 2018 and June 30,
2019. With approximately 15 projects in progress, additions to CIP totaled $28.0 million, while $3.0 million was
capitalized and transferred to Utility Plant in Service.
Of the $37.7 million balance in Construction in Progress at June 30, 2019, 95% is related to a single project, the
Sterling Natural Resource Center.
The SNRC is a water recycling plant capable of converting six million gallons per day (mgd) of wastewater into
recycled water that can be recharged into the local groundwater basin. Future phases will increase capacity of the
plant to 10 mgd.
The SNRC project includes new interceptor mains to divert wastewater flows, treatment plant and administration
facilities, solid waste digesters, and a recycled water pipeline for delivering water to recharge ponds. The total cost
to build the project is approximately $181 million. Through June 30, 2019, project costs totaled $35.7 million.
Funding for the project will include a grant and low interest loan from the SWRCB totaling $157 million, an $18
million contribution for the basin water master for the recycled water pipeline, $4.5 million from anticipated sales tax
exclusions / Edison rebates, and $1.5 million from District development impact fees or other reserves.
One other very important project is the installation of automated metering infrastructure (AMI). Three of seven
phases of a plan to convert all District meters to remote read capability are completed and approximately half of the
District’s 22 thousand accounts have been converted. The District plans to complete the remaining phases by June
of 2022.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
26
Future Capital Improvements - Water
The District’s ability to meet water quality requirements, promote water conservation, and increase efficiencies in
conducting District business are the driving forces by which District management develops long term capital plans.
To meet these objectives, the District’s 5-year Capital Improvement Plan includes the following projects:
• Rehabilitation of District water storage tanks.
• Replacement of aging water distribution pipelines that require frequent repair and are suspected of causing
system water losses.
Additional water storage capacity was identified in a water system master plan update as a top priority over the next
five years. To address this issue, land has been purchased for a reservoir site, and discussions with developers
include upsizing on their plans to provide storage for their project. The master plan also discussed the feasibility of
building a new surface water treatment plant in the District’s east end, closest to the source of surface water and to
the largest areas of undeveloped land in the District’s service area.
Future Capital Improvements - Wastewater
The District maintains a list of recommended wastewater main replacements / rehabilitations based on assessments
of pipeline condition noted during video logging of the collections system. Pipelines assessed at the highest risk of
structural failure are prioritized on the District’s 5-year Capital Improvement Plan (CIP).
The District also completed an update to its Wastewater Collection System Master Plan in fiscal year 2018-19 which
identified three wastewater pipelines that are susceptible to surcharging during heavy rains. Undersized pipelines
can impede new development and will be included in discussions with developers as necessary.
Long Term Debt / Credit
The District’s long-term debt consists of Revenue Bonds issued through the East Valley Water District Financing
Authority (Authority), a blended component unit, loans from the California Department of Water Resources (DWR),
a capital lease purchase with US Bank, and a loan from the San Bernardino Valley Municipal Water District
(SBVMWD). Outstanding balances as of June 30, 2019 were as follows:
2010 Refunding Bonds 23,215,000$
2013 Refunding Bonds 12,085,000
SBVMWD Loan 3,006,022
AVAD Construction 77,764
EFAD Construction 312,386
Plant 134 Construction 6,068,369
SNRC Construction 25,489,032
U.S. Bank Lease Purchase 2,125,216
Total 72,378,789$
The purposes for issuing the above debt and a schedule of debt related activity are contained in Note 5 to the
accompanying financial statements.
A new funding agreement with the State Water Resources Control Board, consisting of a $119.3 million loan at
1.8% and a $6.7 million grant, was finalized on June 26th, 2018. This funding was secured for the construction of
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
27
the SNRC water recycling plant. In July 2019 the District submitted a Final Budget Adjustment Form requesting that
the loan be increased to $150.3 million in order to add anaerobic digesters to the plant. Approval for the Final Budget
Adjustment is expected in October 2019.
Debt service of $6.8 million and plant operating expenses will be paid with $8.7 million currently paid to the City of
San Bernardino Water Department for wastewater treatment, Local Resource Investment Program payments
received from the San Bernardino Valley Municipal Water Department for the use of recycled water produced by
the plant for groundwater recharge, tipping fees from waste haulers who dispose of liquid waste at the District
digesters, and energy sales of excess power produced by the digesters. The loan balance as of June 30,2019 is
$25.5 million; loan payments will begin one year after the Notice of Completion is filed for the SNRC.
All scheduled debt payments for fiscal year 2018-19 were paid timely.
$-
$10
$20
$30
$40
$50
$60
$70
$80
2015 2016 2017 2018 2019
Mi
l
l
i
o
n
s
Outstanding Long-Term Debt June 30th
2013 Bonds
2010 Bonds
SBVMWD Loan
Inst Purchase
SFR Loan
DWR Loans
Standard & Poor’s and Fitch rated the EVWDFA 2013 Revenue Bonds at the time of issuance. Both agencies gave
the bonds a rating of AA-. Fitch affirmed their rating of AA- in April 2017 after having conducted an agency specific,
review. Dun & Bradstreet (D&B), based on audited financial statements and creditor input, also rate the District.
The rating given by D&B is currently 5A1 accompanied by a financial condition assessment of ‘strong’, which is no
change from previous years.
Rate Increases
The District has contracted with IB Consulting, LLC to perform water and wastewater utility Cost of Service Analysis’.
The analysis’ will determine the need for rate adjustments, if necessary, over the next three to five years and should
be completed by January of 2020.
Additional information about the District’s Water Budget based rate structure can be found on the District’s website
at www.eastvalley.org.
EAST VALLEY WATER DISTRICT
Management’s Discussion and Analysis
Year Ended June 30, 2019
28
Contacting the District’s Financial Management
This financial report is designed to give our customers / ratepayers, creditors, and investors a general overview of
the District’s finances, and to demonstrate the District’s accountability for money it receives, and stewardship over
facilities it maintains.
If you have questions about this report, or need additional information, contact the District’s Finance Department at
31111 Greenspot Road, Highland, California 92346, or call (909) 381-6463.
29
30
EAST VALLEY WATER DISTRICT
Statement of Net Position
June 30, 2019
The accompanying notes are an integral part of this statement.
31
For Comparative
Purposes Only
2019 2018
ASSETS
Current Assets:
Cash and Cash Equivalents 13,377,049$ 13,095,699$
Investments 5,328,361 5,350,547
Accounts Receivable, Net 4,129,816 4,541,364
Interest Receivable 103,867 89,549
Other Receivables 822,525 421,035
Due from Other Governments 14,268,673 16,145
Inventory 345,634 285,218
Prepaid Expenses 269,864 203,871
Total Current Assets 38,645,789 24,003,428
Non-Current Assets:
Restricted Cash and Cash Equivalents 8,171,966 6,788,132
Assessments Receivable 341,939 355,731
Capital Assets not being Depreciated 41,770,736 24,266,922
Capital Assets, Net 127,952,243 130,806,547
Total Non-Current Assets 178,236,884 162,217,332
Total Assets 216,882,673 186,220,760
DEFERRED OUTFLOWS OF RESOURCES
Deferred Charge on Refunding 102,610 120,546
Deferred Outflows - Pensions 3,355,284 4,195,967
Deferred Outflows - OPEB 183,404 193,763
Total Deferred Outflows Of Resources 3,641,298 4,510,276
Total Assets and Deferred Outflows
of Resources 220,523,971$ 190,731,036$
(Continued)
EAST VALLEY WATER DISTRICT
Statement of Net Position - Continued
June 30, 2019
The accompanying notes are an integral part of this statement.
32
For Comparative
Purposes Only
2019 2018
LIABILITIES
Current Liabilities:
Accounts Payable and Accrued Expenses 4,570,788$ 1,608,069$
Accrued Payroll and Benefits 493,278 483,730
Customer Service Deposits 1,550,338 1,588,918
Construction Advances and Retentions 1,276,212 109,500
Accrued Interest Payable 462,550 496,031
Current Portion of Compensated Absences 422,964 419,713
Current Portion of Long-Term Debt 2,769,898 2,696,748
Total Current Liabilities 11,546,028 7,402,709
Non-Current Liabilities:
Compensated Absences, Less Current Portion 534,314 532,533
Net Pension Liability 10,846,955 11,601,798
Net OPEB Liability 2,016,418 1,932,370
Long-Term Debt, Less Current Portion 71,590,954 49,304,441
Total Non-Current Liabilities 84,988,641 63,371,142
Total Liabilities 96,534,669 70,773,851
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows - Pensions 672,725 562,295
Deferred Inflows - OPEB 918 1,224
Total Deferred Inflows Of Resources 673,643 563,519
Total Liabilities and Deferred
Inflows Of Resources 97,208,312 71,337,370
NET POSITION
Net Investment in Capital Assets 95,468,735 103,210,762
Restricted for:
Future Capital Expansion Projects 3,460,835 3,334,940
Unrestricted 24,386,089 12,847,964
Total Net Position 123,315,659$ 119,393,666$
EAST VALLEY WATER DISTRICT
Statement of Revenues, Expenses, and Changes in Net Position
Year Ended June 30, 2019
The accompanying notes are an integral part of this statement.
33
For Comparative
Purposes Only
2019 2018
OPERATING REVENUES
Water Sales 15,746,654$ 17,063,891$
Wastewater Treatment Charges 8,592,950 8,697,671
System Charges 13,653,613 13,668,679
Other Charges 1,316,081 860,884
Total Operating Revenues 39,309,298 40,291,125
OPERATING EXPENSES
Water Department:
Source of Supply 2,975,348 2,595,071
Pumping 585,585 683,296
Treatment 840,623 969,460
Transmission and Distribution 2,819,288 2,538,910
Customer Accounts 1,535,681 1,623,198
Total Water Department 8,756,525 8,409,935
Wastewater Department:
Wastewater Treatment 8,592,950 8,697,671
Wastewater Collection 700,507 753,000
Customer Accounts 388,914 417,399
Total Wastewater Department 9,682,371 9,868,070
Administrative and General 10,778,943 10,674,218
Operating Expenses Before Depreciation 29,217,839 28,952,223
Depreciation 6,680,234 7,027,876
Total Operating Expenses 35,898,073 35,980,099
Operating Income 3,411,225$ 4,311,026$
(Continued)
EAST VALLEY WATER DISTRICT
Statement of Revenues, Expenses, and Changes in Net Position - Continued
Year Ended June 30, 2019
The accompanying notes are an integral part of this statement.
34
For Comparative
Purposes Only
2019 2018
NON-OPERATING REVENUES (EXPENSES)
Investment Income 571,549$ 221,359$
Gain on Disposal 705,285 -
Other Income 307,247 258,560
Interest Expense (1,684,986) (1,777,852)
Total Non-Operating Revenues (Expenses)(100,905) (1,297,933)
Income Before Contributions and
Special Item 3,310,320 3,013,093
CONTRIBUTIONS
Capacity Charges 611,673 525,004
Contributed Plant - (1,086)
Total Contributions 611,673 523,918
SPECIAL ITEM
Hazard Mitigation - (155,177)
CHANGE IN NET POSITION 3,921,993 3,381,834
TOTAL NET POSITION, BEGINNING
(AS PREVIOUSLY REPORTED)119,393,666 117,723,635
CUMULATIVE EFFECT OF CHANGE
IN ACCOUNTING PRINCIPLE - (1,711,803)
TOTAL NET POSITION, ENDING 123,315,659$ 119,393,666$
EAST VALLEY WATER DISTRICT
Statement of Cash Flows
Year Ended June 30, 2019
The accompanying notes are an integral part of this statement.
35
For Comparative
Purposes Only
2019 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers 40,848,979$ 40,182,134$
Cash Payments for Employees Services (9,986,866) (10,095,939)
Cash Payments to Suppliers (16,089,708) (18,761,838)
Cash to/(from) Other Sources (401,490) 137,689
Net Cash Provided by Operating Activities 14,370,915 11,462,046
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Gain on Disposal 705,286 -
Grant Funds Received - 1,384,218
Contributed Capital 918,919 525,004
Proceeds from Loan of Capital Debt 11,236,504 -
Principal Paid on Capital Debt (3,024,244) (2,594,349)
Interest Paid on Capital Debt (1,805,656) (1,751,304)
Acquisition of Capital Assets (21,329,743) (3,016,768)
Net Cash Used for Capital and
Related Financing Activites (13,298,934) (5,453,199)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received from Investments 508,352 241,756
Acquisition of Investments (703,195) (1,388,461)
Proceeds from Sale of Investments 774,255 960,377
Loan Collections 13,791 30,512
Net Cash Provided (Used) by
Investing Activities 593,203 (155,816)
Net Increase in Cash
and Cash Equivalents 1,665,184 5,853,031
Cash and Equivalents, Beginning of Year 19,883,831 14,030,800
Cash and Equivalents, End of Year 21,549,015$ 19,883,831$
RECONCILIATION TO STATEMENT OF NET POSITION
Cash and Cash Equivalents 13,377,049$ 13,095,699$
Restricted Cash and Cash Equivalents 8,171,966 6,788,132
Total Cash and Cash Equivalents 21,549,015$ 19,883,831$
(Continued)
EAST VALLEY WATER DISTRICT
Statement of Cash Flows - Continued
Year Ended June 30, 2019
The accompanying notes are an integral part of this statement.
36
For Comparative
Purposes Only
2019 2018
Reconciliation of Operating Income to Net
Cash Provided by Operating Activities
Operating Income 3,411,225$ 4,311,026$
Adjustments to Reconcile Operating
Income to Net Cash Provided by
Operating Activities:
Depreciation 6,680,234 7,027,876
Other Income - 258,560
Change in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 411,553 (22,302)
(Increase) Decrease in Other Receivables (401,490) (126,871)
(Increase) Decrease in Inventory (60,416) 22,463
(Increase) Decrease in Prepaids (65,993) 93,537
(Increase) in Deferred Outflows of Resources - Pensions 851,042 (1,126,421)
Increase (Decrease) in Accounts Payable 2,950,379 (835,477)
Increase (Decrease) in Accrued Salaries
and Benefits 21,888 120,732
Increase (Decrease) in Compensated Absences 5,032 230,333
Increase (Decrease) in Net Pension Liability (754,843) 1,577,086
Increase in Net OPEB Liability 84,048 54,910
Decrease in Deferred Inflows of Resources 110,124 (32,128)
Increase (Decrease) in Customer Deposits (38,580) (81,528)
Increase (Decrease) in Developer Deposits 1,166,712 (9,750)
Total Cash Provided by Operating Activities 14,370,915$ 11,462,046$
NON-CASH INVESTING, CAPITAL, AND NON-CAPITAL
FINANCING ACTIVITIES:
Write off Abandoned Project Costs -$ (155,177)$
Fair Value Adjustments to Investments 48,874 (72,713)
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
37
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A) Reporting Entity
The East Valley Water District is a special district that was formed in 1954, as a result of an election by local
residents who desired water service by a public water agency. Later, as the population increased, a modern
wastewater system was needed to replace the septic tanks used at the time. Citizens voted to give the District
responsibility for that service. The District encompasses an area of approximately 30.1 square miles and
provides water and wastewater service to the City of Highland, parts of the City of San Bernardino, and
unincorporated parts of the County of San Bernardino, California.
The East Valley Water District Financing Authority (Authority), and the North Fork Water Company (Company)
are component units of the East Valley Water District. A component unit is an entity which is financially
accountable to the primary government, either because the primary government appoints a voting majority of
the component unit's Board, or because the component unit will provide a financial benefit or impose a
financial burden on the primary government. The Authority, and Company are blended component units. Only
North Fork Water Company prepares separate financial statements.
The Authority was created in August 2010 by a joint exercise of powers agreement for the purpose of financing
public capital improvements. It is governed by a Board of Directors comprised of the District's Board of
Directors. The Authority issued debt in October 2010 which is secured solely from installment payments under
an installment purchase agreement entered into by the District and the Authority.
The Company was established in February 1885 to deliver water, taken from the Santa Ana River, to its
property owner /shareholders. The Company is governed by a Board of Directors comprised of, and elected
by, Company shareholders. The District has purchased shares of Company stock as they become available
in order to secure rights to the Santa Ana River water and have it delivered to the District's surface water
treatment plant. At June 30, 2019, the District owned 6,588.15 of 7,156 outstanding Company shares.
Due to the number of Company shares owned, the District is able to appoint a majority of the Company’s
Governing Board and is therefore, financially accountable for the Company. In addition, management and
staff of the District have complete responsibility for the operations of the Company. As a result, the
Company's financial statements have been included in the accompanying financial statements as a blended
component unit. Copies of the Company's financial statements may be obtained from the District’s Finance
Department at 31111 Greenspot Road, Highland, California 92346.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
38
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
The following condensed combining schedule shows how the District and its component units are blended in
the accompanying financial statements:
Table 1-1
Financing
District NFWC Authority Eliminations Total
Statement of Net Position
Current Assets 38,629,211$ 16,578$ 405,997$ (405,997)$ 38,645,789$
Capital Assets 168,674,213 2,906,015 - (1,857,249) 169,722,979
Other Assets 8,191,301 322,604 35,300,000 (35,300,000) 8,513,905
Deferred Outflows 3,641,298 - - - 3,641,298
Total Assets & Deferred Outflows 219,136,023 3,245,197 35,705,997 (37,563,246) 220,523,971
Current Liabilities 11,529,028 17,000 405,997 (405,997) 11,546,028
Long-Term Liabilities 84,988,641 - 35,300,000 (35,300,000) 84,988,641
Deferred Inflows 673,643 - - - 673,643
Total Liabilities & Deferred Inflows 97,191,312 17,000 35,705,997 (35,705,997) 97,208,312
Net Investment in Capital Assets 95,468,735 - - - 95,468,735
Restricted Net Position 3,279,957 180,878 - - 3,460,835
Unrestricted Net Position 23,196,019 3,047,319 - (1,857,249) 24,386,089
Total Net Position 121,944,711$ 3,228,197$ -$ (1,857,249)$ 123,315,659$
Statement of Revenues, Expenses
and Changes in Net Position
Sales and Services 37,993,217$ -$ -$ -$ 37,993,217$
Other Operating Revenue 1,316,081 - - - 1,316,081
Operating Expenses 28,765,771 452,068 - - 29,217,839
Depreciation 6,624,397 55,837 - - 6,680,234
Operating Income 3,919,130 (507,905) - - 3,411,225
Net Non-Operating Revenue
(Expenses)(244,031) 143,126 - - (100,905)
Capital Contributions 611,673 - - - 611,673
Special Items - - - - -
Change in Net Position 4,286,772 (364,779) - - 3,921,993
Beginning Net Position,
as Previously Reported 117,657,939 3,592,976 - (1,857,249) 119,393,666
Cumulative Effect of Change
in Accounting Principle - - - - -
Ending Net Position 121,944,711$ 3,228,197$ -$ (1,857,249)$ 123,315,659$
Statement of Cash Flows
Net Cash from Operating Activities 14,480,923$ (110,008) -$ -$ 14,370,915$
Net Cash used Capital and Related (13,442,054) 143,120 - - (13,298,934)
Financing Activities 13,239 (13,239) 3,161,488 (3,161,488) -
Net Cash from Investing Activities 593,203 - (3,161,488) 3,161,488 593,203
Beginning Cash and Equivalents 19,581,100 302,731 - - 19,883,831
Ending Cash & Equivalents 21,226,411$ 322,604$ -$ -$ 21,549,015$
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
39
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
B) Measurement Focus, Basis of Accounting and Financial Statement Presentation
The accounting and financial reporting treatment is determined by the applicable measurement focus and
basis of accounting. Measurement focus indicates the type of resources being measured such as current
financial resources or economic resources. The basis of accounting indicates the timing of transactions or
events for recognition in the financial statements.
The District uses the economic resources measurement focus and the accrual basis of accounting.
Accordingly, revenues are recognized when they are earned and expenses are recorded when the liability
is incurred.
C) Comparative Data
Prior year data has been included where practical for comparison purposes only. The prior year data does
not represent a complete presentation in accordance with accounting principles generally accepted in the
United States of America.
D) Inventory Valuation
Inventories are valued at cost using the average-cost method.
E) Capitalization and Depreciation
Capital assets purchased or constructed by the District are recorded at cost. Donated capital assets are
recorded at acquisition value as of the date received. The District has a capitalization threshold of $5,000.
Depreciation is computed using the straight-line method over the estimated useful lives of the various assets.
Water canals, water, and wastewater lines are depreciated over 25 to 50 years; office equipment and vehicles
are depreciated over 5 years.
Water stock and rights contributed to the District are recorded at the same value the District is currently paying
for the purchase of similar stock.
F) Restricted Assets
Certain assets of the District are restricted in use by ordinance or debt covenant and accordingly are shown
as restricted assets on the accompanying statement of net position. Unexpended Bond proceeds are set
aside for capital improvements, District deposits into Bond trustee accounts are to be used for debt service,
and utility deposits must be returned to the customers at their request after their account has been paid timely
for 12 consecutive months, or when their account is closed.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
40
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
G) Cash and Cash Equivalents
For the purposes of the statement of cash flows, cash and cash equivalents have been defined as demand
deposits and highly liquid investments purchased with an original maturity of 3 months or less. The District
invests funds with the Local Agency Investment Fund (LAIF) and Money Market Mutual Funds. Due to the
high liquidity of these investments, these funds are classified as cash equivalents.
H) Investments
The District has adopted the provisions of GASB Statement No. 72, Fair Value Measurement and Application.
The objective of this Statement is to enhance comparability of financial statements among governments by
measurement of certain assets and liabilities at their fair value using a consistent and more detailed definition
of fair value and accepted valuation techniques. The definition of fair value is the price that would be received
to sell and asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date. This Statement establishes a hierarchy of inputs to valuation techniques used to measure
fair value.
I) Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position includes a separate section for deferred outflows
of resources. This separate financial statement element, deferred outflows of resources, represents a
consumption of net position that applies to future periods and so will not be recognized as an outflow of
resources (expense/expenditure) until then. The District has three items which qualify for reporting in this
category; Deferred Outflows Charge on Refunding, Deferred Outflows Related to Pensions, and Deferred
Outflows Related to OPEB.
In addition to liabilities, the statement of financial position includes a separate section for deferred inflows
of resources. This separate financial statement element, deferred inflows of resources, represents an
acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of
resources (revenue) until that time. The District has two items which qualify for reporting in this category:
Deferred Inflows related to Pensions and Deferred Inflows related to OPEB.
J) Compensated Absences
The District has a policy whereby an employee can accumulate unused sick leave and vacation. Sick leave
is to be used for extended periods of sickness; however, upon termination or retirement, a portion will be paid
as additional benefits to the employee. At retirement or termination, employees who have accumulated over
ten years of service will be paid between 50 to 70% of their unused sick leave (based upon their balance of
unused sick leave) at their regular payroll rates in effect at the date of termination. Also, employees can cash
out up to 300 hours of unused sick time, per calendar year, provided that a minimum of 160 hours is retained
after said cash-out. The District has provided for these future costs by accruing a range of the earned and
unused sick leave and 100% of the earned and unused vacation.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
41
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
K) Classification of Revenue
As an enterprise (proprietary) fund, the District classifies its revenues into three classifications: operating
revenue, non-operating revenue, and contributions.
Operating revenues are defined as revenues realized by the District in exchange for providing its primary
services of water distribution and wastewater collection to its customers. Non-operating revenues are those
derived from the investment of cash reserves and from the disposal of excess property, and also include those
resources received from entities other than customers, such as governmental agencies and developers, for
purposes not related to capital improvement. Donated plant and cash received for capital improvement without
the requirement that the District give resources in exchange are recorded as contributions.
L) Use of Restricted Resources
The District uses restricted resources, prior to using unrestricted resources, to pay expenses meeting the
criteria imposed on the use of restricted resources by a third party.
M) Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the
United States of America requires management to make estimates and assumptions that affect certain
reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
N) Pension
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to
pensions, and pension expense, information about the fiduciary net position of the District’s California Public
Employees’ Retirement System (CalPERS) plans (Plans) are additions to/deductions from the Plans’ fiduciary
net position and have been determined on the same basis as they are reported by CalPERS. For this purpose,
benefit payments (including refunds of employee contributions) are recognized when due and payable in
accordance with the benefit terms.
O) Postemployment Benefits Other Than Pensions (OPEB)
During 2018, the District adopted new accounting guidance GASB Statement No. 75, Accounting and
Financial Reporting for Post Employment Benefits (GASB No. 75).
For purposes of measuring the District’s OPEB liability related to the California Employer’s Retirement
Benefits Trust (CERBT), deferred outflows of resources and deferred inflows of resources related to OPEB,
and OPEB expense, information about the fiduciary net position of the CERBT and additions to/deductions
from the CERBT fiduciary net position have been determined on the same basis as they are reported by
the CERBT. For this purpose, the CERBT recognizes benefit payments when due and payable in
accordance with the benefit terms. Investments are reported at fair value, except for money market
investments and participating interest earning investment contracts that have a maturity at the time of
purchase of one year or less, which are reported at cost.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
42
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
P) Future Accounting Pronouncements
The applicable GASB Statements listed below will be implemented in future financial statements:
Table 1-2
GASB Statement Description Effective Date
Statement No. 84 Fiduciary
Activities
The statement improves guidance regarding the recognition
of fiduciary activities for accounting and financial reporting
purposes by establishing criteria for identifying fiduciary
activities of all state and local governments. The statement
is effective for reporting periods beginning after December
15, 2018. Earlier application is encouraged.
Statement No. 87 Leases
The statement addresses accounting and financial reporting
for leases by governments. This statement requires
recognition of certain lease assets and liabilities for leases
that previously were classified as operating leases and
recognized as inflows of resources or outflows of resources
based on the payment provisions of the contract. It
establishes a single model for lease accounting based on
the foundational principle that leases are financings of the
right to use an underlying asset. Under this statement,
lessee is required to recognize a lease liability and an
intangible right-to-use lease asset, and a lessor is required
to recognize a lease receivable and a deferred inflow of
resources. The statement is effective for reporting periods
beginning after December 15, 2019. Earlier application is
encouraged.
Statement No. 89
Accounting for
Interest Cost
Incurred before
the End of a
Construction
Period
The statement requires that interest costs incurred before
the end of a construction period be recognized as an
expense in the period in which the cost is incurred for
financial statements prepared using the economic
resources measurement focus. As a result, interest costs
incurred before the end of a construction period will not be
included in the historical costs of a capital asset reported in
a business-type activity or enterprise fund. The statement
is effective for reporting periods beginning after December
15, 2019. Earlier application is encouraged.
Statement No. 90
Majority Equity
Interests - an
amendment of
GASB
Statements
No. 14 and No.
61
The statement modifies previous guidance for reporting a
majority equity interest in a legally separate organization
and provides guidance for reporting a component unit if 100
percent equity interest is acquired in that component unit.
The statement is effective for reporting periods beginning
after December 15, 2018. Earlier application is encouraged.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
43
1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
P) Future Accounting Pronouncements
GASB Statement Description Effective Date
Statement No. 91 Conduit Debt
Obligations
The statement provides a single method of reporting conduit
debt to eliminate diversity in reporting and the related note
disclosures. The statement also addresses arrangements -
often characterized as leases - that are associated with
conduit debt obligations. The statement is effective for
reporting periods beginning after December 15, 2020.
Earlier application is encouraged.
2) CASH AND INVESTMENTS
Cash and Investments as of June 30, 2019 are classified in the accompanying financial statements as follows:
Table 2-1
Cash and Cash Equivalents 13,377,049$
Restricted Cash and Cash Equivalents 8,171,966
Investments 5,328,361
Total 26,877,376$
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
44
2) CASH AND INVESTMENTS - Continued
Cash and investments as of June 30, 2019 consist of the following:
Table 2-2
Cash on Hand 5,250$
Deposits with Financial Institutions 6,395,892
Money Market Accounts with Financial Institutions 350,938
Investments with Local Agency Investment Fund 14,796,935
Investment in Debt Securities 5,328,361
Total 26,877,376$
Investments Authorized by the California Government Code and the District’s Investment Policy
The table below identifies the investment types that are authorized by the District's investment policy and in
accordance with Section 52601 of the California Government Code The table also identifies certain provisions
of the District's investment policy that address interest rate risk and concentration of credit risk.
Table 2-3
Authorized Investment Type
Maximum
Maturity
Authorized
Limit
Required
Rating
Bonds and Certificates of Participation by EVWD 5 years None None
U.S. Treasury Bills, Notes, or Bonds 5 years None None
State Registered Warrants, Notes, or Bonds 5 years None None
Notes and Bonds of other Local California Agencies 5 years None None
U.S. Agencies 5 years None None
Negotiable Certificates of Deposits 5 years 30%None
Money Market Mutual Funds and Mutual Funds 5 years 15%2 - AAA
Collateralized Bank Deposits 5 years None None
Local Agency Investment Fund (LAIF)N/A None None
At June 30, 2019, the District had no investments in repurchase agreements and did not utilize this investment
media during the reporting year. As a matter of investment policy, the District does not borrow funds through the
use of reverse repurchase agreements.
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.
Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market
interest rates. One of the ways that the District minimizes its exposure to this type of risk is by investing in
investments with laddered maturity dates.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
45
2) CASH AND INVESTMENTS – Continued
As of June 30, 2019, the District had the following investments and maturities:
Table 2-4
Investment Type Fair Value
Average
Maturity
Fannie Mae 1,192,791$ 1.44 years
Freddie Mac 1,495,216 1.69 years
Federal Home Loan Bank 1,204,515 1.19 years
Federal Farm Credit Bank 101,258 1.46 years
US Treasury 1,291,118 2.28 years
Tenn Valley Authority 114,523 1.63 years
LAIF 14,796,935 N/A
Money Market Mutual Funds 350,938 N/A
Total Fair Value 20,547,294$
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization. Presented below is the minimum rating required by (where applicable) the California Government
Code or the District’s investment policy, and the actual rating as of year-end for each investment type.
Table 2-5
Investment Type Fair Value
Minimum
Legal
Rating
Exempt
From
Disclosure
Rating at
Year End
AAA Not Rated
Fannie Mae 1,192,791$ N/A -$ 1,192,791$ -$
Freddie Mac 1,495,216 N/A - 1,495,216 -
Federal Home Loan Bank 1,204,515 N/A - 1,204,515 -
Federal Farm Credit Bank 101,258 N/A 101,258
US Treasury 1,291,118 N/A 1,291,118 - -
Tenn Valley Authority 114,523 N/A - 114,523 -
LAIF 14,796,935 N/A - - 14,796,935
Money Market Mutual Funds 350,938 N/A - 350,938 -
20,547,294$ 1,291,118$ 4,459,241$ 14,796,935$
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
46
2) CASH AND INVESTMENTS – Continued
Fair Value Measurements
The District categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. These principles recognize a three-tiered fair value hierarchy, as follows:
• Level 1: Investments reflect prices quoted in active markets;
• Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly,
which may include inputs in markets that are not considered to be active; and
• Level 3: Investments reflect prices based upon unobservable sources.
Valuation Technique: Level 2 Investments use the Market Approach which uses prices generated for identical or
similar assets or liabilities.
The District has the following recurring fair value measurements as of June 30, 2019:
Table 2-6
Quoted Prices
in Active
Markets for
Identical
Assets
Significant
Other
Observable
Inputs
Significant
Unobservable
Inputs
Investments by Fair Value Level (Level 1)(Level 2)(Level 3)Total
Debt Securities
Fannie Mae -$ 1,192,791$ -$ 1,192,791$
Freddie Mac - 1,495,216 - 1,495,216
Federal Home Loan Bank - 1,204,515 - 1,204,515
Federal Farm Credit Bank - 101,258 101,258
US Treasury 1,291,118 - - 1,291,118
Tenn Valley Authority - 114,523 - 114,523
Total Investments Measured at Fair Value 1,291,118$ 4,108,303$ -$ 5,399,421$
Investments Measured at Amortized Cost
LAIF 14,796,935
Money Market Mutual Funds 350,938
Total Investments 20,547,294$
Fair Value Measurements Using
Disclosure Related to Concentration of Credit Risk
The District's policy places no limits on amounts invested in any given issuer beyond that stipulated by the
California Government Code. At June 30, 2019, there were no investments (other than external pools, U.S.
Government Securities and Money Market Mutual Funds) that exceeded 5% of the District's total investments.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
47
2) CASH AND INVESTMENTS – Continued
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a
government will not be able to recover its deposits or will not be able to recover collateral securities that are in the
possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure
of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its
investment or collateral securities that are in the possession of another party. The California Government Code
requires California banks and savings and loan associations to secure deposits by pledging government securities
as collateral. Such collateralization of public funds is accomplished by pooling. As such, collateralized securities
are held by the pledging financial institution's agent on behalf of the District. The fair value of the pledged securities
must equal at least 110% of Districts deposits. California law also allows financial institutions to secure deposits
by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. The District
may waive collateral requirements for deposits which are fully insured by Federal depository insurance.
As of June 30, 2019, the District had $5,567,791 deposited with financial institutions that were in excess of federal
depository insurance limits. The federal deposit insurance limit is $250,000.
Investment in State Investment Pool
The management of the State of California Pooled Money Investment Account (generally referred to as LAIF) has
reported to its participating agencies that, as of June 30, 2019, the carrying amount (at amortized cost) of the pool
was $105,325,060,682 and the estimated fair value of the pool was $105,814,483,092. The District's proportionate
share of the fair value (as determined by LAIF) as of June 30, 2019, was $14,796,935. Included in LAIF's
investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed
securities, loans to certain State funds, and floating rate securities issued by federal agencies, government-
sponsored enterprises, and corporations.
3) RESTRICTED CASH AND CASH EQUIVALENTS
Restricted cash and cash equivalents at June 30, 2019 are restricted as follows:
Table 3-1
Held for Debt Service 1,742,856$
Capacity Fees from Developers 3,279,956
Customer Deposits 1,550,338
Construction Advances 1,276,212
North Fork Water Company 322,604
Total 8,171,966$
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
48
4) CAPITAL ASSETS
A summary of changes in capital assets for the year ended June 30, 2019 is as follows:
Table 4-1
Beginning of End of
Year Additions Deletions Year
Water Fund
Non-Depreciable Assets
Land and Easements 10,133,593$ -$ (7,550,536)$ 2,583,057$
Water Rights 732,835 - - 732,835
Construction in Progress 2,792,204 2,606,407 (1,878,891) 3,519,720
Total Non-Depreciable Assets 13,658,632 2,606,407 (9,429,427) 6,835,612
Depreciable Assets
Source of Supply 18,479,831 395,089 - 18,874,920
Pumping Plant 14,357,650 64,698 - 14,422,348
Treatment Plant 27,831,801 330,978 - 28,162,779
Transmission and Distribution Plant 98,770,964 1,912,901 (536,243) 100,147,622
General Plant 18,289,099 341,675 (49,656) 18,581,118
Total Depreciable Assets 177,729,345 3,045,341 (585,899) 180,188,787
Accumulated Depreciation
Source of Supply (6,489,939) (644,409) - (7,134,348)
Pumping Plant (6,190,302) (508,826) - (6,699,128)
Treatment Plant (9,885,000) (1,266,647) - (11,151,647)
Transmission and Distribution Plant (38,133,729) (2,598,595) 536,243 (40,196,081)
General Plant (5,115,906) (879,416) 49,656 (5,945,666)
Total Accumulated Depreciation (65,814,876) (5,897,893) 585,899 (71,126,870)
Water Fund Capital Assets, Net 125,573,101 (246,145) (9,429,427) 115,897,529
Wastewater Fund
Non-Depreciable Assets
Land and Easements 713,940 2,642,688 (2,642,688) 713,940
Construction in Progress 9,894,350 24,764,528 (437,694) 34,221,184
Total Non-Depreciable Assets 10,608,290 27,407,216 (3,080,382) 34,935,124
Depreciable Assets
Wastewater Collection Plant 26,803,858 706,387 - 27,510,245
General Plant 9,310,950 74,201 (27,345) 9,357,806
Total Depreciable Assets 36,114,808 780,588 (27,345) 36,868,051
Accumulated Depreciation
Wastewater Collection Plant (14,133,984) (447,293) - (14,581,277)
General Plant (3,088,746) (335,047) 27,345 (3,396,448)
Total Accumulated Depreciation (17,222,730) (782,340) 27,345 (17,977,725)
Wastewater Fund Capital Assets, Net 29,500,368 27,405,464 (3,080,382) 53,825,450
Total Capital Assets, Net 155,073,469$ 27,159,319$ (12,509,809)$ 169,722,979$
In 2017-18, the District implemented GASB No. 89 which requires interest cost incurred before the end of the
construction period to be recognized as an expense in the period in which the cost is incurred. Therefore, there
is no capitalized interest for the year ended June 30, 2019.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
49
5) LONG-TERM DEBT
The schedule below summarizes changes in long-term debt during the year ended June 30, 2019:
Table 5-1
Beginning
Balance Additions
Retirements/
Payments
Ending
Balance
Current
Portion
Long-Term
Portion
Direct Placement:
2010 Refunding Bonds 24,715,000$ -$ (1,500,000)$ 23,215,000$ 1,580,000$ 21,635,000$
Unamortized Premium 1,587,320 - (80,741) 1,506,579 80,741 1,425,838
2013 Revenue Bonds 12,085,000 - - 12,085,000 - 12,085,000
Unamortized Premium 533,646 - (25,734) 507,912 21,200 486,712
Unamortized Discount (33,780) - 1,353 (32,427) (1,353) (31,074)
Subtotal Direct Placement 38,887,186 - (1,605,122) 37,282,064 1,680,588 35,601,476
Direct Borrowing:
U.S. Bank Lease Purchase 2,522,306 - (397,091) 2,125,215 406,133 1,719,082
SBVMWD Loan 3,870,002 - (863,980) 3,006,022 430,000 2,576,022
DWR Contracts -
AVAD Construction 84,526 - (6,762) 77,764 6,762 71,002
Plant 134 Construction 6,301,767 - (233,398) 6,068,369 233,399 5,834,970
Plant 150 Design 10,000 - (10,000) - - -
EFAD Construction 325,402 - (13,016) 312,386 13,016 299,370
SNRC - 25,489,032 - 25,489,032 - 25,489,032
Subtotal Direct Borrowing 13,114,003 25,489,032 (1,524,247) 37,078,788 1,089,310 35,989,478
Total 52,001,189$ 25,489,032$ (3,129,369)$ 74,360,852$ 2,769,898$ 71,590,954$
2010 Refunding Revenue Bonds
On October 29, 2010, the District issued $33,545,000 of East Valley Water District Financing Authority
Refunding Revenue Bonds, Series 2010 (2010 Bonds), with interest rates ranging from 2.00% to 5.00%. The
purpose for issuing the 2010 Bonds was to provide $16,000,000 for future capital improvements, and for
refunding virtually all of the Districts outstanding long-term debt. The refunded debt included 1) $5,935,000 in
2001 Certificates of Participation bearing interest rates ranging from 4.25% to 5.00%, 2) a $7,867,528 balance
on a 2004 Installment Sale Note bearing interest at 4.50%, and 3) a $5,109,854 balance on a 2006 Installment
Sale Note bearing interest at 4.95%.
The refunding portion of the 2010 Bonds ($17,170,000) were issued at a premium of $1,630,726, and after
paying issuance costs of $318,849, net proceeds were $18,481,877. The net proceeds, combined with a
$920,318 sinking fund for 2001 COP debt service, were sufficient to accomplish the refunding of the existing
debt. All refunded debt has been retired leaving $0 of outstanding in-substance defeased debt.
The refunding resulted in a difference between the reacquisition price and the carrying amount of the old debt
of $259,548. This difference is included in the accompanying financial statements as a Deferred Outflows of
Resources and is being charged to operations through the year 2024 using the straight-line method of
amortization. The indenture authorizes, upon default, the Trustee to declare immediate due and payable the
total unpaid principal of the Bonds and accrued interest thereon.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
50
5) LONG-TERM DEBT - Continued
2013 Revenue Bonds
On June 19, 2013 the District issued $12,085,000 of East Valley Water District Financing Authority Revenue
Bonds, Series 2013 (2013 Bonds), with interest rates ranging from 4.00% to 5.00%. The purpose for issuing
the 2013 Bonds was to provide financing for water and wastewater capital improvements, primarily construction
of a new administration and operations headquarters complex. The indenture authorizes, upon default, the
Trustee to declare immediate due and payable the total unpaid principal of the Bonds and accrued interest
thereon.
US Bank Lease Purchase
On November 13, 2013 the District entered into a Lease Purchase Agreement with US Bancorp Government
Leasing and Finance, Inc. (US Bank), in order to implement Energy Conservation Measures (ECM) identified
in a comprehensive energy conservation and operational efficiency study prepared by Honeywell International,
Inc. (Honeywell). Honeywell has been contracted to install the facilities necessary to achieve the energy savings
identified in their study, and has guaranteed that the savings will be sufficient to pay the debt service on the
lease with US Bank. Project costs paid to Honeywell, and the amount borrowed from US Bank under the lease
agreement is $3,998,560 with an interest rate of 2.38%. Semi-annual payments are $226,398, to commence
on September 2014 through March 2024. The indenture authorizes, upon default, the Trustee to declare
immediate due and payable the total unpaid principal of the Bonds and accrued interest thereon.
San Bernardino Valley Municipal Water District - City Creek Turnout and Plant 134 Hydroelectric Station
Loan
On January 20, 2015, the District entered into an agreement with the SBVMWD for the construction, financing,
and maintenance of a turnout by which the District’s surface water treatment plant can receive State Project
water. The total amount borrowed for construction of the project is $4,367,927 bearing interest at the State of
California Local Agency Investment Fund (LAIF) apportionment rate, which is 2.43% at June 30, 2019. Debt
service payments are to be made annually on February 1st over ten years.
Department of Water Resources Contract 00C412 - Arroyo Verde Assessment District (AVAD)
On June 30, 2004, the District entered into a Funding Agreement for replacement of distribution pipelines in the
section of the District's service area formerly served by the Arroyo Verde Water Company. The original loan
amount was $169,052 with an annual interest rate of 0%. Semi-annual payments of $3,381 are due through
January 2031 and are secured by annual assessments to property owners within the Arroyo Verde Assessment
District. The indenture authorizes, upon default, the Trustee to declare immediate due and payable the total
unpaid principal of the Bonds and accrued interest thereon.
Department of Water Resources Contract 10CX110 - Plant 134
On December 21, 2010, the District entered into a Funding Agreement to upgrade treatment methods utilized
by the District's surface water treatment plant (Plant 134). The amount borrowed under the agreement is
$7,001,964 with an annual interest rate of 0%. Semi-annual payments of $116,699 are due through January
2045, and are secured by a pledge of net revenues of the District's water operating fund. The indenture
authorizes, upon default, the State to declare immediate due and payable the total unpaid principal of the debt
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
51
5) LONG-TERM DEBT - Continued
and accrued interest thereon.
Department of Water Resources Contract 10PX102 - Plant 150 Design
On March 11, 2011 the District entered into a Funding Agreement to assist in financing the cost of studies and
planning of treatment facilities to address water quality issues threatening the District's lower zone wells (Plant
150). The amount of the loan is $100,000 with an annual interest rate of 0%. Semi-annual payments of $10,000
are due through July 2018 and are secured by a pledge of net revenues of the District's water operating fund.
The indenture authorizes, upon default, the Trustee to declare immediate due and payable the total unpaid
principal of the Bonds and accrued interest thereon.
Department of Water Resources Contract 11CX101 - Eastwood Farms Assessment District
On June 15, 2011 the District entered into a Funding Agreement for replacement of distribution pipelines in the
section of the District's service area formerly serviced by the Eastwood Farms Water Users Association. The
amount of the loan is $390,482 with an annual interest rate of 0%. Semi-annual payments of $6,508 are due
for 30 years through January 2043. Repayment of the loan is secured by annual assessments to property
owners within the Eastwood Farms Assessment District. The indenture authorizes, upon default, the Trustee to
declare immediate due and payable the total unpaid principal of the Bonds and accrued interest thereon.
The aggregate debt service requirements to maturity for long-term debt as of June 30, 2019 are as follows
(excludes unamortized premiums/discounts and the California State Water Resource Control Board Contract
C-06-8106-110):
Table 5-2
Year Ending
June 30,Principal Interest Total
2020 2,669,311$ 1,702,981$ 4,372,292$
2021 2,748,556 1,609,845 4,358,401
2022 2,243,009 1,529,485 3,772,494
2023 2,302,673 1,468,447 3,771,120
2024 2,362,552 1,405,128 3,767,680
2025-2029 7,351,907 6,205,594 13,557,501
2030-2034 7,197,219 5,063,276 12,260,495
2035-2039 8,727,075 3,599,025 12,326,100
2040-2044 11,054,059 316,250 11,370,309
2045-2049 233,396 - 233,396
46,889,757$ 22,900,031$ 69,789,788$
California State Water Resources Control Board Contract C-06-8106-110 – Sterling Natural Resource
Center
On June 26, 2018 the District entered into a Funding Agreement for the construction of a 6 million gallon per
day (mgd) water recycling plant with the State Water Resources Control Board. The initial agreement approves
$11.5 million for design cost reimbursement, with a revised agreement covering design and construction costs
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
52
5) LONG-TERM DEBT - Continued
totaling $157 million expected to be executed in October 2019. The revised Agreement will include a $6.7 million
grant and a low interest (1.8%) loan for the balance of $150.3 million.
As of June 30, 2019 the District has incurred $25.5 million in design and construction cost, the District has
drawn approximately $11.3 million, $14.2 million is awaiting reimbursement (Due From Other Governments) of
the $150.3 million in loan financing available. Repayment on the loan will begin one year after the completion
of construction and annual installment payments of principal and interest are projected to be approximately $6.8
million. The District has pledged available water and wastewater revenue for the repayment of the loan,
including the following new revenue streams:
• Wastewater treatment charges (previously paid to the City of San Bernardino)
• Sale of electrical energy produced by plant digesters (beyond energy used on site)
• Local Resource Investment Program fees for recycled water delivered for groundwater recharge
• Tipping fees from waste haulers
Estimated debt service on this loan is not included in the Table 5-2 above.
Security for debt is as follows:
Table 5-3
Debt Security
2010 and 2013 Refunding
Revenue Bonds and Department
of Water Resources
Construction Loans
The District is required to maintain net revenues, as defined
by the revenue bond trust agreements and State of
California Department of Public Health Funding agreements
of at least 120% of District's annual debt service (principal
and interest). At June 30, 2019, net water revenues
represented 253% of the annual water debt service and net
wastewater revenues represented 522% of the annual
wastewater debt service.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
53
6) COMPENSATED ABSENCES
Compensated absences are comprised of unused vacation leave and a limited amount of sick leave which is
accrued as earned in accordance with District policy. The District's liability for compensated absences is
determined annually. Current portions are determined based on estimates of usage, amounts in excess of 196
hours that will be voluntarily cashed out and amounts that will be cashed out upon termination of employment.
Table 6-1
Beginning
of Year Additions
Usage /
Payments
End of
Year
Current
Portion
Long-Term
Portion
Accrued Vacation Leave 491,137$ 360,048$ (364,930)$ 486,255$ 260,481$ 225,774$
Accrued Sick Leave 461,109 544,928 (535,014) 471,023 162,483 308,540
Total 952,246$ 904,976$ (899,944)$ 957,278$ 422,964$ 534,314$
7) NET INVESTMENT IN CAPITAL ASSETS
Net Investment in capital assets at June 30, 2019 consisted of the following:
Table 7-1
Non-Depreciable Capital Assets 41,770,736$
Depreciable Capital Assets 217,060,837
Accumulated Depreciation (89,104,594)
Loans Payable (37,078,789)
Bonds Payable (37,282,065)
Deferred Amount on Refunding 102,610
Total 95,468,735$
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
54
8) DEFINED BENEFIT PENSION PLAN (PERS)
A) General Information about the Pension Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the District’s Miscellaneous
Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by the
California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plans are
established by State statue and East Valley Water District resolution. CalPERS issues publicly available
reports that include a full description of the pension plans regarding benefit provisions, assumptions, and
membership information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death
benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of
credited service, equal to one year of full time employment. Members with five years of total service are eligible
to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits
after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor
Benefit, or the Optional Settlement 2 W Death Benefit. The cost of living adjustments for each plan are applied
as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect at June 30, 2019, are summarized as follows:
Table 8-1
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit Formula 2.7% @55 2.0% @62
Benefit Vesting Schedule 5 years service 5 years service
Benefit Payments monthly for life monthly for life
Retirement Age 50 - 55 52 - 67
Monthly Benefits, as a % of Eligible Compensation 2.0% to 2.7%1.0% to 2.5%
Required Employee Contribution Rates 8.0%6.5%
Required Employer Contribution Rates 11.913%6.939%
Miscellaneous
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
55
8) DEFINED BENEFIT PENSION PLAN (PERS) – Continued
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall be
effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are
determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is
the estimated amount necessary to finance the costs of benefits earned by employees during the year, with
an additional amount to finance any unfunded accrued liability. The District is required to contribute the
difference between the actuarially determined rate and the contribution rate of employees.
For the year ended June 30, 2019, the contributions recognized as part of pension expense for the Plans
were as follows:
Table 8-2
Miscellaneous
Contributions - Employer $ 1,228,277
B) Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to
Pensions
As of June 30, 2019, the District reported net pension liabilities for its proportionate shares of the net
pension liability of the Plans as follows:
Table 8-3
Proportionate Share of
Net Pension Liability
Miscellaneous $ 10,846,955
The District’s net pension liability for each Plan is measured as the proportionate share of the net
pension liability. The net pension liability of each of the Plans is measured as of June 30, 2018, and the
total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial
valuation as of June 30, 2017 rolled forward to June 30, 2018 using standard update procedures. The
District’s proportion of the net pension liability was based on a projection of the District’s long-term share
of contributions to the pension plans relative to the projected contributions of all participating employers,
actuarially determined. The District’s proportionate share of the net pension liability for each Plan as of
June 30, 2017 and 2018 was as follows:
Table 8-4
Prior to
January 1, 2013
Proportion - June 30, 2017 0.116994%
Proportion - June 30, 2018 0.287816%
Change - Increase (Decrease)0.170822%
Miscellaneous
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
56
8) DEFINED BENEFIT PENSION PLAN (PERS) – Continued
For the year ended June 30, 2019, the District recognized pension expense of $1,424,547. At June 30, 2019,
the District reported deferred outflows of resources and deferred inflows of resources related to pensions from
the following sources:
Table 8-5
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Difference between expected and actual
experience $ 380,179 129,373$
Changes in Assumptions 1,129,621 276,848
Net differences between projected and actual
earnings on plan investments 48,986 -
Change in employer's proportion - 266,504
Difference between the employer's
contributions and the employer's proportionate
share of contributions 568,221 -
Pension contributions subsequent to
measurement date 1,228,277 -
Total $ 3,355,284 $ 672,725
$1,228,277 reported as deferred outflows of resources related to contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended June 30,
2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized as pension expense as follows:
Table 8-6
Year
June 30, Amount
2020 $ 1,091,929
2021 643,991
2022 (230,417)
2023 (51,221)
$ 1,454,282
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
57
8) DEFINED BENEFIT PENSION PLAN (PERS) – Continued
Actuarial Assumptions
The total pension liabilities in the June 30, 2017 actuarial valuations were determined using the following
actuarial assumptions:
Table 8-7
Miscellaneous
Valuation Date June 30, 2017
Measurement Date June 30, 2018
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 7.15%
Inflation 2.50%
Payroll Growth Varies by Entry Age and
Projected Salary Increase 2.5
Investment Rate of Return 7.15% (1)
(1) Net of pension plan investment expenses, including inflation The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2017 valuation
were based on the results of a January 2014 actuarial experience study for the period 1997 to 2011. Further
details of the Experience Study can be found on the CalPERS website.
Discount Rate
The discount rate used to measure the total pension liability remained the same at 7.15%. To determine
whether the municipal bond rate should be used in the calculation of a discount rate for the plan, CalPERS
stress tested plans that would most likely result in a discount rate that would be different from the actuarially
assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current
7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long
term expected discount rate of 7.15% will be applied to all plans in the Public Employees Retirement Fund
(PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS
website.
CalPERS continues the Asset Liability Management (ALM) process to expand its review of assets and
liabilities to ensure financial risks to the System are better understood, communicated, and mitigated. To
establish appropriate levels of risk, ALM is focused on investment and actuarial policies. These policies
include key decision factors and intend to drive optimum asset allocations, while stabilizing employer
contribution rates, and the volatility of those rates year to year. Additionally, in order to better manage risks
arising from terminating agencies, CalPERS has enhanced its oversight of contracting public agencies'
financial health through its development of a standardized review criteria. These improvements include
streamlining the collection and termination process to reduce the timeframe, accelerating notifications to
the Board and members, and adopting a risk oversight process to improve early detection of financial
hardship issues.
The long-term expected rate of return on pension plan investments was determined using a building-block
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
58
8) DEFINED BENEFIT PENSION PLAN (PERS) – Continued
method in which expected future real rates of return (expected returns, net of pension plan investment
expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-
term market return expectations as well as the expected pension fund cash flows. Using historical returns
of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short
term (first 10 years) and the long term (11+ years) using a building-block approach. Using the expected
nominal returns for both short term and long term, the present value of benefits was calculated for each
fund. The expected rate of return was set by calculating the rounded single equivalent expected return that
arrived at the same present value of benefits for cash flows as the one calculated using both short-term
and long-term returns. The expected rate of return was then set equal to the single equivalent rate
calculated above and adjusted to account for assumed administrative expenses.
The table below reflects the long-term expected real rate of return by asset class. The rate of return was
calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
These rates of return are net of administrative expenses.
Table 8-8
Asset Class
New Strategic
Allocation
Real Return
Years 1 - 10(a)
Real Return
Years 11 + (b)
Global Equity 50.0%4.80%5.98%
Fixed Income 28.0%1.00%2.62%
Inflation Assets 0.0%0.77%1.81%
Private Equity 8.0%6.30%7.23%
Real Assets 13.0%3.75%4.93%
Liquidity 1.0%0.00%-0.92%
Total 100.0%
(a) An expected inflation of 2.0 % used for this period
(b) An expected inflation of 2.92 % used for this period
C) Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents East Valley Water District’s proportionate share of the net pension liability for the
Plan, calculated using the current discount rate, as well as what the District’s proportionate share of the
net pension liability would be if it were calculated using a discount rate that is one-percentage point lower
or one-percentage point higher than the current rate:
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
59
8) DEFINED BENEFIT PENSION PLAN (PERS) – Continued
Table 8-9
Miscellaneous
1% Decrease 6.15%
Net Pension Liability $ 16,862,265
Current Discount Rate 7.15%
Net Pension Liability $ 10,846,955
1% Increase 8.15%
Net Pension Liability $ 5,887,926
D) Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued
CalPERS financial reports.
E) Payable to the Pension Plan
At June 30, 2019, the District reported a payable of $0 for the outstanding amount of contributions to the
pension plan required for the year ended June 30, 2019.
9) COMMITMENTS AND CONTINGENCIES
Grant Awards
Grant funds received by the District are subject to audit by the grantor agencies. Such audit could lead to
requests for reimbursements to the grantor agencies for expenditures disallowed under terms of the grant.
Management of the District believes that such disallowances, if any, would not be significant.
10) RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors
and omission; injuries to employees; and natural disasters. The District participates in a joint powers agreement
(JPA) with the Special District Risk Management Authority (Authority). The Authority is a risk-pooling self-
insurance authority created under the provisions of California Government Code Section 6500 et. sec. The
Authority is governed by a Board consisting of 7 directors that are either a manager or Board member of a current
member agency that were elected by members of SDRMA. The Board controls the operations of the Authority
including selection of management and approval of operation budgets. The relationship between the District and
the Authority is such that the Authority is not a component unit of the District for financial reporting purposes.
Settled claims have been immaterial and claims liabilities have not been reported in these financial statements as
of June 30, 2019, or in the previous two fiscal years.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
60
10) RISK MANAGEMENT - Continued
The purpose of the Authority is to arrange and administer programs of insurance for the pooling of self-insured
losses and to purchase excess insurance coverage.
At June 30, 2019, the District's participation in the self-insurance programs of the Authority was as follows:
Table 10-1
Description Deductible
Personal Injury and
Property Damage Liability
Coverage - General
10,000,000$ Per occurrence /
aggregate where
applicable
$500 (property damage
only)
Personal Injury and
Property Damage Liability
Coverage - Auto
10,000,000$ Per accident None
Public Officials and
Employees Errors and
10,000,000$ Per wrongful act / annual
member aggregate
None
Employment Practices
Liability
10,000,000$ Per wrongful employment
practice / aggregate limits
per member included with
Public Officials and
Employee Errors and
Omissions Coverage
None up to $10,000,
50% co-insurance from
$10,000 to $50,000,
none for amounts
greater than $50,000
Employee Benefits
Liability
10,000,000$ Per wrongful act / annual
member aggregate
None
Employee Dishonesty
Coverage
1,000,000$ Per loss None
Public Officials Personal
Liability
500,000$ Per occurrence / annual
aggregate per Board
$ 500
Automobile Physical
Damage
ACV Limits Replacement cost (stated
value adjusted for
depreciation on selected
vehicles)
$250/$500 or
$500/$1,000
comprehensive /
collision (as elected
per vehicle)
Uninsured Motorist Bodily
Injury Coverage
750,000$ Per accident None
Property Coverage 1,000,000,000$ Replacement cost for
scheduled property if
replaced (if not replaced
within two years, actual
cash value basis)
$ 1,000
Boiler and Machinery 100,000,000$ Replacement cost $ 1,000
Limits
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
61
11) POST EMPLOYMENT HEALTHCARE BENEFITS
The District provides post employment healthcare benefits for retired employees and eligible surviving spouses
in accordance with the plan as established by the District. As of June 30, 2019, the District’s total liability for
post-employment healthcare benefits and details of the plan are explained below:
Table 11-1
OPEB Plan
Net OPEB
Liability
Deferred Outflows
of Resources
Deferred Inflows of
Resources
OPEB
Expense
Retiree Benefits Plan 2,016,418$ 183,404$ 918$ 232,139$
Plan Description and Eligibility
The District contributes to the retiree health coverage of eligible retirees and eligible surviving spouses. As of
June 7, 2011, the District is part of the Public Agency portion of the California Employers’ Retiree Benefit Trust
Fund (CERBT), an agent multiple-employer plan administered by California Public Employees’ Retirement
System (CalPERS), which acts as a common investment and administrative agent for participating public
employers within the State of California. A menu of benefit provisions as well as other requirements is
established by State statute within the Public Employees’ Retirement Law. The District selects optional benefit
provisions from the benefit menu by contract with CalPERS and adopts those benefits through District
resolution. CalPERS issues a Comprehensive Annual Financial Report (CAFR). The CAFR is issued in
aggregate and includes the sum of all CalPERS plans. Copies of the CalPERS CAFR may be obtained from
the CalPERS Executive Office, 400 P Street, Sacramento, California 95814.
Membership in the health benefit plan consisted of the following at July 1, 2018, the date of the latest actuarial
valuation:
Table 11-2
Participant Type:
19
0
66
85
Inactive participants currently receiving benefits
Inactive participants entitled to but not yet receiving benefit payments
Active employees
Total
Number of
Participants
Funding Policy
The contribution requirements of plan members and the District are established and may be amended by the
Board of Directors. At retirement, the District provides the minimum employer contribution under the CalPERS
Health Program for eligible retirees and surviving spouses in receipt of a pension benefit from CalPERS. An
employee is eligible for this employer contribution provided they are vested in their CalPERS pension benefit
and commence payment of their pension benefit within 120 days of retirement with the District. Vesting requires
at least five years of service. The surviving spouse of an eligible retiree who elected spouse coverage under
CalPERS is eligible for the employer contribution upon death of the retiree.
Employees retiring with at least 10 years of District service will receive an additional District contribution through
attainment of Medicare eligibility age. The additional contribution is based on the negotiated dollar amount at
retirement (currently $700 per month). The surviving spouse of an eligible retiree is eligible for the District's
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
62
11) POST EMPLOYMENT HEALTHCARE BENEFITS - Continued
contribution upon the death of the retiree through the spouse's attainment of Medicare eligibility age.
The District’s funding policy is to contribute the Annual Determined Contribution (ADC) to their account within
the CERBT. For fiscal year ended June 30, 2018, the District paid $149,548 to the plan including the implicit
rate subsidy. The District contributed $183,404 including the implicit rate subsidy for retiree health benefits to
the Trust during the fiscal year ended June 30, 2019.
Net OPEB Liability
The table herein shows the components of the net OPEB liability of the District:
Table 11-3
Balance
June 30, 2019
Total OPEB Liability $ 2,658,610
Plan Fiduciary Net Position 642,192
District's Net OPEB Liability (Asset) $ 2,016,418
Investments
As described above, at June 30, 2019, all Plan investments are held in the CERBT through CalPERS.
Actuarial Methods and Assumptions
The District’s net OPEB liability was measured as of June 30, 2018, and the total OPEB liability used to calculate
the net OPEB liability was determined by an actuarial valuation as of June 30, 2017. Liabilities in this report
were calculated as of the valuation date.
The total OPEB liability was determined by an actuarial valuation as of June 30, 2017, using the actuarial
assumptions shown herein, applied to all periods included in the measurement, unless otherwise specified.
Table 11-4
Actuarial Methods and Assumptions
Valuation Date June 30, 2017
Measurement Date June 30, 2018
Inflation 2.75%
Salary Increases 3.00%
Investment Rate of Return 6.50%
Health Care Trend Rate 6.00% HMO / 6.50% PPO
Mortality rates were based upon the rates under the CalPERS pensions plan updated to reflect the most recent
experience study.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
63
11) POST EMPLOYMENT HEALTHCARE BENEFITS - Continued
The long-term expected rate of return on Plan investments was determined using a building-block method in
which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan
investment expense and inflation) are developed for each major asset class. These ranges are combined to
produce the long-term expected rate of return by weighting the expected future real rates of return by the target
asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return
for each major asset class included in the OPEB plan’s target asset allocation at June 30, 2018 are shown
herein:
Table 11-5
Asset Class
Global Equity 40%5.50%
REITs 8%3.65%
US Fixed Income 39%2.35%
Commodities 3%1.75%
Inflation Assets 10%1.50%
Assumed Gross
Return
Percentage of
Portfolio
The discount rate used to measure the total OPEB liability was 6.50 percent. The discount rate assumes the
District continues to fully fund for its retiree health benefits through the CERBT under its investment allocation
strategy 2. The rate reflects the CERBT published median interest rate for strategy 2 with an additional margin
for adverse deviation.
Changes in the Net OPEB Liability
Table 11-6
Total OPEB
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net OPEB
Liability (Asset)
(a) - (b)
Balances at June 30, 2018 $ 2,537,882 $ 605,512 $ 1,932,370
Changes for the year:
Service Cost 103,452 - 103,452
Interest 166,826 - 166,826
Employer Contributions - 149,548 (149,548)
Net Investment Income - 37,365 (37,365)
Benefit Payments (149,548) (149,548) -
Administrative Expenses - - -
Other Expenses - (683) 683
Net Changes 120,730 36,682 84,048
Balances at June 30, 2019 $ 2,658,612 $ 642,194 $ 2,016,418
Increase (Decrease)
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
64
11) POST EMPLOYMENT HEALTHCARE BENEFITS - Continued
The following presents the District’s net OPEB liability calculated using the discount rate of 6.50 percent, as
well as what the net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point
lower (5.5 percent) or 1-percentage-point higher (7.5 percent) than the current rate:
Table 11-7
Discount Rate
Net OPEB Liability
(Asset)
2,301,125$
2,016,418$
1,772,914$
1% Decrease (5.50%)
Current Discount Rate (6.50%)
1% Increase (7.50%)
The following presents the District’s net OPEB liability calculated using the current healthcare cost trend rate of
6.0 percent, as well as what the net OPEB liability would be if it were calculated using healthcare cost trend
rates that are 1-percentage-point lower (5.0 percent) or 1-percentage-point higher (7.0 percent) than the current
rate:
Table 11-8
Healthcare Trend Rate
Net OPEB Liability
(Asset)
1,710,593$
2,016,418$
2,376,978$
1% Decrease (5.00% - 5.50% decreasing to 4.00% - 4.50%)
Current Healthcare Trend Rate (6.00% - 6.50%)
1% Increase (7.00% - 7.50% decreasing to 6.00% - 6.50%)
OPEB Expense
For the year ended June 30, 2019, the District recognized OPEB expense of $232,139 and recorded deferred
outflows of resources of $183,404 for contributions made during fiscal year 2019 after the measurement date.
The deferred outflows will be recognized in OPEB expense for the period ending June 30, 2020.
The District recorded $918 of deferred inflows of resources resulting from the differences between projected
and actual earnings on OPEB plan investments for the period ending June 30, 2018. The deferred inflows of
resources will be amortized and recognized in OPEB expense over three remaining periods ending June 30,
2022.
EAST VALLEY WATER DISTRICT
Notes to the Basic Financial Statements
Year Ended June 30, 2019
65
12) CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS
The District has three significant active construction project commitments as of June 30, 2019. The following
contracts are related to the construction of the Recycled Water Facility.
Table 12-1
Contractual Commitments Spent to Date
Remaining
Commitment
Project Management for the Recycled Water Facility 116,955$ 368,045$
Professional Services for Geotechnical, Material
Testing, and Inspection Services for the Recycled
Water Facility 80,935$ 532,738$
Design-Build Services of the Recycled Water Facility 22,167,528$ 127,832,472$
East Valley Water District
Schedule of Proportionate Share of the Net Pension Liability
Year Ended June 30, 2019
Last Ten Years*
67
2019 2018 2017 2016 2015
Proportion of the Net Pension
Liability 0.28782%0.11699%0.11585%0.11551%0.10632%
Proportionate Share of the Net
Pension Liability $10,846,955 $11,601,798 $10,024,712 $ 7,928,173 $ 6,615,935
Covered Payroll $ 5,447,702 $ 4,489,575 $ 5,097,156 $ 4,715,712 $ 4,436,236
Proportionate Share of the Net
Pension Liability as
Percentage of Covered Payroll 199.11%258.42%196.67%168.12%149.13%
Plan's Fiduciary Net Position $33,563,265 $27,706,747 $27,529,345 $28,045,198 $29,336,566
Plan's Fiduciary Net Position
as a Percentage of the Total
Pension Liability 86.45%71.37%74.06%78.40%79.82%
* - Fiscal year 2015 was the first year of implementation, therefore only five years are shown.
Schedule of Proportionate Share of the Net Pension Liability
The schedule presents information on the District’s proportionate share of the net pension liability, the plans’ fiduciary
net position and, when applicable, the proportionate share of the net pension liability associated with the District. In
the future, as data becomes available, 10 years of information will be presented.
East Valley Water District
Schedule of Contributions
Year Ended June 30, 2019
Last Ten Years*
68
2019 2018 2017 2016 2015
Contractually Required
Contribution (Actuarially
Determined)1,278,460$ 1,579,268$ 1,035,102$ 895,822$ 742,546$
Contributions in Relation to
the Actuarially Determined
Contributions 1,278,460$ 1,579,268$ 1,035,102$ 895,822$ 742,546$
Contribution Deficiency
(Excess)-$ -$ -$ -$ -$
Covered Payroll $ 5,658,626 $ 5,447,702 $ 4,489,575 $ 5,097,156 $ 4,715,712
Contributions as a
Percentage of Covered
Payroll 22.59%28.99%23.06%17.57%15.75%
* - Fiscal year 2015 was the first year of implementation, therefore only five years are shown.
Schedule of Contributions
The schedule presents information on the District’s required contribution, the amounts actually contributed and any
excess or deficiency related to the required contribution. In the future, as data becomes available, 10 years of
information will be presented.
East Valley Water District
Schedule of Changes in the Net OPEB Liability
Year Ended June 30, 2019
69
Total OPEB Liability 2019 2018
Service Cost 103,452$ 97,138$
Interest 166,826 160,043
Benefit Payments, including refunds of member contributions (149,548) (168,724)
Net Change in Total OPEB Liability 120,730 88,457
Total OPEB Liability - Beginning 2,537,882 2,449,425
Total OPEB Liability - Ending (a)2,658,612$ 2,537,882$
Plan Fiduciary Net Position 2019 2018
Contributions - Employer 149,548$ 218,724$
Net Investment Income 37,365 36,877
Benefit Payments (149,548) (168,724)
Administrative Expense - (261)
Other Expense (683) -
Net Change in Plan Fiduciary Net Position 36,682$ 86,616$
Plan Fiduciary Net Position - Beginning 605,512 518,896
Plan Fiduciary Net Position - Ending (b)642,194$ 605,512$
Net OPEB Liability (Asset) - Ending (a) - (b)2,016,418$ 1,932,370$
Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability 24.16%23.86%
Covered-Employee Payroll 5,495,000$ 5,495,000$
Net OPEB Liability (Asset) as a Percentage of Covered-Employee Payroll 36.70%35.17%
Schedule of Changes in the Net OPEB Liability
Accounting standards require presentation of 10 years of information. However, the information in this schedule is not
required to be presented retroactively. Years will be added to this schedule as future data becomes available.
East Valley Water District
Schedule of OPEB Contributions
Year Ended June 30, 2019
70
OPEB Contributions 2019 2018
Actuarially Determined Contribution (ADC)285,551$ 144,415$
Contributions in Relation to the ADC (149,548) (218,724)
Contribution Deficiency (Excess)136,003 (74,309)
District's Covered-Employee Payroll 5,495,000$ 5,495,000$
Contributions as a Percentage of Covered-Employee Payroll 2.72%3.98%
Schedule of OPEB Contributions
Accounting standards require presentation of 10 years of information. However, the information in this schedule is not
required to be presented retroactively. Years will be added to this schedule as future data becomes available.
71
72
73
East Valley Water District
History and Organization
Year Ended June 30, 2019
74
Formation of the District
The Board of Supervisors of San Bernardino County approved a petition in writing for the formation of the East Valley
Water District (formerly East San Bernardino County Water District) under Division 12 of the Water Code of the State
of California and ordered an election held January 12, 1954. The formation of the District was voted by the electors.
The Board of Supervisors of San Bernardino County, by action on January 18, 1954, approved the formation of the
District. Incorporation of the "East Valley Water District" was approved by the State of California on February 1, 1954.
East Valley Water District Financing Authority
The East Valley Water District Financing Authority (Authority) is a public body organized and existing under a Joint
Exercise of Powers Agreement, and under the Constitution and laws of the State of California, between East Valley
Water District and the California Municipal Finance Authority. The Authority was formed to assist in the financing and
refinancing of capital improvement projects of the District for the use, benefit, and enjoyment of the public.
Nature of Business
The District has been engaged in the furnishing of water service and wastewater transmission services to its customers
since inception.
Location
The District office is located at 31111 Greenspot Road, Highland, California. The office is situated within the District's
boundaries which encompass an area of approximately 30.1 square miles within the County of San Bernardino,
California.
Directors
Chris Carrillo Chairman of the Board
David E. Smith Vice-Chairman of the Board
Ronald L. Coats Governing Board Member
James Morales, Jr.Governing Board Member
Phillip R. Goodrich Governing Board Member
East Valley Water District
Ronald Coats President
Chris Carrillo Vice President
John Mura Secretary/Executive Director
Brian W. Tompkins Director of Finance
East Valley Water District Financing Authority
Management
John Mura General Manager/CEO
Brian W. Tompkins Chief Financial Officer/Treasurer
East Valley Water District
Professional Consultants
The JC Law Firm serves as general counsel for the District. Additionally, the firms Buchalter Nemer, Filarsky & Watt
LLP, Musick, Peeler & Garrett LLP, and Stradling Yocca Carson & Rauth, A Professional Group served as special
counsel for the District.
East Valley Water District
Combining Schedule of Net Position
June 30, 2019
75
Water Wastewater Eliminations Total
ASSETS
Current Assets:
Cash & Cash Equivalents 13,377,049$ -$ - 13,377,049$
Investments 3,425,943 1,902,418 - 5,328,361
Accounts Receivable, Net 3,859,002 270,814 - 4,129,816
Interest Receivable 100,490 3,377 - 103,867
Other Receivables 822,525 - - 822,525
Due From Sewer Fund 10,182,102 - 10,182,102 -
Due from Other Governments 16,145 14,252,528 - 14,268,673
Inventory 338,913 6,721 - 345,634
Prepaid Expenses 240,518 29,346 - 269,864
Total Current Assets 32,362,687 16,465,204 10,182,102 38,645,789
Non-Current Assets:
Restricted Cash & Cash Equivalents 5,586,932 2,585,034 - 8,171,966
Assessments Receivable 341,939 - - 341,939
Capital Assets not being Depreciated 6,835,612 34,935,124 - 41,770,736
Capital Assets, Net (Note 4)109,061,917 18,890,326 - 127,952,243
Total Non-Current Assets 121,826,400 56,410,484 - 178,236,884
Total Assets 154,189,087 72,875,688 10,182,102 216,882,673
DEFERRED OUTFLOWS OF RESOURCES
Deferred Charge on Refunding 102,610 - - 102,610
Deferred Outflows - Pensions 2,592,265 763,019 - 3,355,284
Deferred Outflows - OPEB 128,383 55,021 183,404
Total Deferred Outflows 2,823,258 818,040 - 3,641,298
Total Assets and Deferred
Outflows of Resources 157,012,345$ 73,693,728$ 10,182,102$ 220,523,971$
(Continued)
East Valley Water District
Combining Schedule of Net Position – Continued
June 30, 2019
76
Water Wastewater Eliminations Total
LIABILITIES
Current Liabilities:
Accounts Payable & Accrued Expenses 4,179,936$ 390,852$ -$ 4,570,788$
Accrued Payroll & Benefits 386,749 106,529 - 493,278
Customer Service Deposits 1,550,338 - - 1,550,338
Construction Advances and Retentions 106,000 1,170,212 - 1,276,212
Accrued Interest Payable 410,056 52,494 - 462,550
Current Portion of Compensated
Absences 352,523 70,441 - 422,964
Current Portion of Long-Term Debt 2,646,940 122,958 - 2,769,898
Due To Water Fund - 10,182,102 10,182,102 -
Total Current Liabilities 9,632,542 12,095,588 10,182,102 11,546,028
Non-Current Liabilities:
Compensated Absences,
Less Current Portion 446,096 88,218 - 534,314
Net Pension Liability 8,394,845 2,452,110 - 10,846,955
Net OPEB Liability 1,411,493 604,925 - 2,016,418
Long-Term Debt, Less Current Portion 41,607,138 29,983,816 - 71,590,954
Total Non-Current Liabilities 51,859,572 33,129,069 - 84,988,641
Total Liabilities 61,492,114 45,224,657 10,182,102 96,534,669
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows - Pensions 512,456 160,269 - 672,725
Deferred Inflows - OPEB 643 275 918
Total Deferred Inflows 513,099 160,544 - 673,643
Total Liabilities and Deferred
Inflows of Resources 62,005,213 45,385,201 10,182,102 97,208,312
NET POSITION
Net Investment in Capital Assets 71,750,057 23,718,678 - 95,468,735
Restricted for:
Future Capital Expansion Projects 2,177,257 1,283,578 - 3,460,835
Unrestricted 21,079,818 3,306,271 - 24,386,089
Total Net Position 95,007,132$ 28,308,527$ -$ 123,315,659$
East Valley Water District
Combining Schedule of Revenues, Expenses, and Changes in Net Position
Year Ended June 30, 2019
77
Water Wastewater Total
OPERATING REVENUE
Water Sales 15,746,654$ -$ 15,746,654$
Wastewater Treatment Charges - 8,592,950 8,592,950
System Charges 9,009,881 4,643,732 13,653,613
Other Revenue 793,421 522,660 1,316,081
Total Operating Revenue 25,549,956 13,759,342 39,309,298
OPERATING EXPENSES
Source of Supply:
Salary & Benefits 546,268 - 546,268
Contract Services 564,658 - 564,658
Utilities 1,189,832 - 1,189,832
Insurance 3,106 - 3,106
Materials & Supplies 40,084 - 40,084
Purchased Water 404,919 - 404,919
Water Assessments 123,547 - 123,547
Chemicals 72,400 - 72,400
Professional Development 264 - 264
Taxes 30,270 - 30,270
Total Source of Supply 2,975,348 - 2,975,348
Pumping:
Salary & Benefits 133,581 - 133,581
Contract Services 94,768 - 94,768
Utilities 352,486 - 352,486
Materials & Supplies 4,750 - 4,750
Total Pumping 585,585 - 585,585
Water Treatment:
Salary & Benefits 427,092 - 427,092
Contract Services 129,629 - 129,629
Utilities 126,675 - 126,675
Materials & Supplies 55,760 - 55,760
Chemicals 101,467 - 101,467
Total Water Treatment 840,623 - 840,623
Wastewater Treatment:
Treatment Services - 8,592,950 8,592,950
Transmission & Distribution:
Salary & Benefits 1,976,083 - 1,976,083
Contract Services 510,819 - 510,819
Materials & Supplies 247,833 - 247,833
Chemicals 53,651 - 53,651
Permits 13,500 - 13,500
Tools 17,312 - 17,312
90 - 90
Total Transmission & Distribution 2,819,288$ -$ 2,819,288$
(Continued)
East Valley Water District
Combining Schedule of Revenues, Expenses, and Changes in Net Position - Continued
Year Ended June 30, 2019
78
Water Wastewater Total
OPERATING EXPENSES - Continued
Wastewater Collection:
Salary & Benefits -$ 311,226$ 311,226$
Contract Services - 357,353 357,353
Materials & Supplies - 29,432 29,432
Tools - 2,496 2,496
Total Wastewater Collection - 700,507 700,507
Customer Accounts:
Salary & Benefits 754,231 217,567 971,798
Contract Services 669,819 126,893 796,712
Utilities 3,642 1,589 5,231
Materials & Supplies 1,924 287 2,211
General Office Supplies 4,904 412 5,316
Tools 2,685 238 2,923
Printing & Publishing 6,570 2,816 9,386
Postage 89,457 38,339 127,796
Professional Development 2,449 773 3,222
Total Customer Accounts 1,535,681 388,914 1,924,595
General & Administrative:
Salary & Benefits 4,379,748 1,558,360 5,938,108
Contract Services 1,583,037 821,446 2,404,483
Conservation Rebates 711,436 - 711,436
Utilities 236,271 45,987 282,258
Insurance 169,874 73,356 243,230
Materials & Supplies 228,536 195,955 424,491
General Office Supplies 8,019 18,808 26,827
Legal Services 170,526 70,323 240,849
Permits 53,768 1,518 55,286
Memberships & Dues 62,238 25,489 87,727
Tools 11,807 2,143 13,950
Printing & Publishing 124,277 62,074 186,351
Professional Development 93,258 38,444 131,702
Rents & Leases 25,079 7,166 32,245
Total General & Administrative 7,857,874 2,921,069 10,778,943
OPERATING EXPENSES BEFORE
DEPRECIATION 16,614,399 12,603,440 29,217,839
Depreciation 5,897,894 782,340 6,680,234
Total Operating Expenses 22,512,293 13,385,780 35,898,073
OPERATING INCOME (LOSS)3,037,663$ 373,562$ 3,411,225$
(Continued)
East Valley Water District
Combining Schedule of Revenues, Expenses, and Changes in Net Position - Continued
Year Ended June 30, 2019
79
Water Wastewater Total
NON-OPERATING REVENUES
Investment Income 446,734$ 124,815$ 571,549$
Gain on Disposal 456,199 249,086 705,285
Other Income 307,247 - 307,247
Total Non-Operating Revenues 1,210,180 373,901 1,584,081
NON-OPERATING EXPENSES
Interest Expense 1,491,719 193,267 1,684,986
Total Non-Operating Expenses 1,491,719 193,267 1,684,986
INCOME BEFORE CONTRIBUTIONS 2,756,124 554,196 3,310,320
CONTRIBUTIONS:
Capacity Charges 310,946 300,727 611,673
Total Contributions 310,946 300,727 611,673
CHANGE IN NET POSITION 3,067,070 854,923 3,921,993
TOTAL NET POSITION, BEGINNING
(AS PREVIOUSLY REPORTED)91,940,062 27,453,604 119,393,666
TOTAL NET POSITION, ENDING 95,007,132$ 28,308,527$ 123,315,659$
80
East Valley Water District
Combining Schedule of Cash Flows
Year Ended June 30, 2019
81
Water Wastewater Eliminations Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers 25,917,338$ 14,931,641$ -$ 40,848,979$
Cash Payments for Employees Services (7,636,548) (2,350,318) - (9,986,866)
Cash Payments to Suppliers (5,824,817) (10,264,891) - (16,089,708)
Cash from Other Sources (401,490) - - (401,490)
Net Cash Provided
by Operating Activities 12,054,483 2,316,432 - 14,370,915
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Gain on Disposal 456,200 249,086 - 705,286
Contributed Capital 618,192 300,727 918,919
Proceeds from Loan of Capital Debt - 11,236,504 11,236,504
Due To Water Fund - 10,182,102 (10,182,102) -
Due From Sewer Fund (10,182,102) - 10,182,102 -
Principal Paid on Capital Debt (2,924,244) (100,000) - (3,024,244)
Interest Paid on Capital Debt (1,593,181) (212,475) - (1,805,656)
Acquisition of Capital Assets 3,777,679 (25,107,422) - (21,329,743)
Net Cash Used for Capital
and Related Financing Activities (9,847,456) (3,451,478) - (13,298,934)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received from Investments 414,879 93,473 - 508,352
Acquisition of Investment Securities (699,864) (3,331) - (703,195)
Proceeds from Sales of Investments 772,095 2,160 - 774,255
Loan Collections 13,791 - - 13,791
Net Cash Provided (Used)
by Investing Activities 500,901 92,302 - 593,203
Net (Decrease) Increase in Cash
and Cash Equivalents 2,707,928 (1,042,744) - 1,665,184
Cash and Equivalents, Beginning of Year 16,256,053 3,627,778 - 19,883,831
Cash and Equivalents, End of Year 18,963,981$ 2,585,034$ -$ 21,549,015$
RECONCILIATION TO STATEMENT
OF NET POSITION
Cash and Cash Equivalents 13,377,049$ -$ -$ 13,377,049$
Restricted Cash and Cash Equivalents 5,586,932 2,585,034 - 8,171,966
Total Cash and Cash Equivalents 18,963,981$ 2,585,034$ -$ 21,549,015$
(Continued)
East Valley Water District
Combining Schedule of Cash Flows - Continued
Year Ended June 30, 2019
82
Water Wastewater Eliminations Total
Reconciliation of Operating Income (Loss) to
Net Cash Provided by Operating Activities
Operating Income (Loss)3,037,663$ 373,562$ -$ 3,411,225$
Adjustments to Reconcile Operating
Income (Loss) to Net Cash Provided by
Operating Activities:
Depreciation 5,897,894 782,340 - 6,680,234
Change in Assets and Liabilities:
Customer Receivables 405,963 5,590 - 411,553
Other operating receivables (401,490) - - (401,490)
Inventory (60,416) - - (60,416)
Prepaids (43,134) (22,859) - (65,993)
Deferred Outflow of Resources 595,729 255,313 - 851,042
Accounts Payable - Supplier 2,676,126 274,253 - 2,950,379
Salaries & Benefits Payable 14,796 7,092 - 21,888
Compensated absences 362,401 (357,369) - 5,032
Net Pension Liability (528,390) (226,453) - (754,843)
Net OPEB Liability 58,834 25,214 - 84,048
Deferred Inflows of Resources 77,087 33,037 - 110,124
Customer Deposits (38,580) - - (38,580)
Developer Deposits - 1,166,712 - 1,166,712
12,054,483$ 2,316,432$ -$ 14,370,915$
NON-CASH INVESTING, CAPITAL, AND
NON-CAPITAL FINANCING ACTIVITIES:
Fair Value Adjustments to Investments 340$ 48,534$ -$ 48,874$
83
84
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2019
Table of Contents
85
Page No.
Statistical Information Section
Financial Trends ................................................................................................................ 87-91
These schedules contain information to help the reader understand how the District’s financial
performance and well-being have changed over time.
Changes in Net Position by Component – Last Ten Fiscal Years .................................... 87-88
Operating Revenue by Source – Last Ten Fiscal Years ....................................................... 89
Water Operating Expenses – Last Ten Fiscal Years ............................................................ 90
Wastewater Operating Expenses – Last Ten Fiscal Years ................................................... 91
Revenue Capacity ............................................................................................................. 92-98
These schedules contain information to help the reader assess the District’s most significant
sources of revenue, water sales, meter charges, wastewater system charges, wastewater
treatment charges, and other charges.
Water Sales and Production – Last Ten Fiscal Years ........................................................... 92
Revenue Rates for Water – Last Ten Fiscal Years .......................................................... 93-94
Revenue Rates for Wastewater – Last Ten Fiscal Years................................................. 95-96
Active Services by Type – Last Ten Fiscal Years ................................................................. 97
Principal Customers – Current Fiscal Year and Nine Years Ago .......................................... 98
Debt Capacity ................................................................................................................. 99-100
These schedules present information to help the reader assess the affordability of the District’s
current levels of outstanding debt and the District’s ability to issue additional debt in the future.
Ratio of Outstanding Debt – Last Ten Fiscal Years .............................................................. 99
Debt Service Coverage – Last Ten Fiscal Years ................................................................ 100
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2019
Table of Contents
86
Page No.
Statistical Information Section - Continued
Demographic Information ................................................................................................... 101
These schedules offer demographic indicators to help the reader understand the environment
within which the District’s financial activities take place.
Demographic and Economic Statistics – Last Ten Calendar / Fiscal Years ........................ 101
Operating Information .................................................................................................. 102-103
These schedules contain service and infrastructure data to help the reader understand how the
information in the District’s financial report relates to the service provided by the District.
Full-Time Equivalent Employees by Department – Last Ten Fiscal Years .......................... 102
Operating and Capacity Indicators for Water and Wastewater – Last Ten Fiscal Years ..... 103
EAST VALLEY WATER DISTRICT
Changes in Net Position by Component
Last Ten Fiscal Years
87
Year ended June 30,
2010 2011 2012 2013 2014
Change In Net Position
Operating Revenue 24,427,059$ 25,205,990$ 28,652,017$ 31,513,194$ 32,620,577$
Operating Expenses 24,015,104 24,368,478 24,664,829 24,859,076 29,191,176
Operating Income (Loss)411,955 837,512 3,987,188 6,654,118 3,429,401
Non Operating Revenue
(Expenses)
Investment Income 61,192 87,589 84,094 55,310 49,846
Other Income 178,515 195,070 137,094 397,796 334,700
Interest Expense (989,019) (1,286,352) (1,451,516) (1,445,981) (1,917,676)
Amortization (36,061) (32,851) (35,284) (69,038) (99,688)
Gain (Loss) on
Disposal of Assets (133,412) (140,301) - - (606,085)
(918,785) (1,176,845) (1,265,612) (1,061,913) (2,238,903)
Special Item
Abandoned Projects - - - - -
Hazard Mitigation - - - - -
Capital Contributions 101,233 778,049 3,562,822 832,515 6,369,890
Change in Net Position (405,597) 438,716 6,284,398 6,424,720 7,560,388
Prior Period Adjustment - - 2,861,951 (537,099) -
Cumulative Effect of Change
in Accounting Principles - - - - -
Net Position - Beginning 99,442,017 99,036,420 99,475,136 108,621,485 114,509,106
Net Position - Ending 99,036,420$ 99,475,136$ 108,621,485$ 114,509,106$ 122,069,494$
Net Position By Component
Net Investment in
Capital Assets 93,380,410 95,251,762 96,919,789 95,258,164 101,757,787
Restricted - 103,029 416,250 920,554 2,274,769
Unrestricted 5,656,010 4,120,345 11,285,446 18,330,388 18,036,938
99,036,420$ 99,475,136$ 108,621,485$ 114,509,106$ 122,069,494$
(Continued)
SOURCE: East Valley Water District - Finance Department
EAST VALLEY WATER DISTRICT
Changes in Net Position by Component - Continued
Last Ten Fiscal Years
88
Year ended June 30,
2015 2016 2017 2018 2019
Change In Net Position
Operating Revenue 30,743,445$ 33,024,082$ 37,448,549$ 40,291,125$ 39,309,298$
Operating Expenses 29,146,339 32,655,921 32,299,587 35,980,099 35,898,073
Operating Income (Loss)1,597,106 368,161 5,148,962 4,311,026 3,411,225
Non Operating Revenue
(Expenses)
Investment Income 100,830 146,874 69,237 221,359 571,549
Other Income 800,278 830,806 401,323 258,560 307,247
Interest Expense (1,980,062) (1,843,440) (1,776,684) (1,777,852) (1,684,986)
Amortization - - - - -
Gain (Loss) on
Disposal of Assets - - - - 705,285
(1,078,954) (865,760) (1,306,124) (1,297,933) (100,905)
Special Item
Abandoned Projects (2,413,478) - (1,615,241) - -
Hazard Mitigation - - - (155,177) -
Capital Contributions 596,940 732,642 2,446,118 523,918 611,673
Change in Net Position (1,298,386) 235,043 4,673,715 3,381,834 3,921,993
Prior Period Adjustment (7,956,231) - - - -
Cumulative Effect of Change
in Accounting Principles - - - (1,711,803) -
Net Position - Beginning 122,069,494 112,814,877 113,049,920 117,723,635 119,393,666
Net Position - Ending 112,814,877$ 113,049,920$ 117,723,635$ 119,393,666$ 123,315,659$
Net Position By Component
Net Investment in
Capital Assets 98,091,685 103,222,160 104,659,796 103,210,762 95,468,735
Restricted 2,322,238 2,276,695 2,847,924 3,334,940 3,460,835
Unrestricted 12,400,954 7,551,065 10,215,915 12,847,964 24,386,089
112,814,877$ 113,049,920$ 117,723,635$ 119,393,666$ 123,315,659$
SOURCE: East Valley Water District - Finance Department
EAST VALLEY WATER DISTRICT
Operating Revenue by Source
Last Ten Fiscal Years
89
Wastewater Wastewater Total
Year Ended Water Meter System Treatment Operating
June 30,Sales Charges Charges Charges Other Revenue
2010 11,638,234 3,215,189 3,509,254 5,665,046 399,336 24,427,059
2011 11,625,249 3,695,345 3,708,815 5,761,956 500,831 25,292,196
2012 13,426,700 4,175,522 4,114,621 6,470,322 464,852 28,652,017
2013 14,780,448 4,555,414 4,473,032 6,998,487 705,813 31,513,194
2014 15,351,609 4,704,036 4,649,212 7,197,418 718,302 32,620,577
2015 13,505,159 4,874,581 4,531,355 6,907,828 924,522 30,743,445
2016 11,927,523 8,063,077 4,286,594 7,165,655 1,581,233 33,024,082
2017 14,556,339 8,944,652 4,703,439 8,128,030 1,116,089 37,448,549
2018 17,063,891 8,999,756 4,668,923 8,697,671 860,884 40,291,125
2019 15,746,654 9,009,881 4,643,732 8,592,950 1,316,081 39,309,298
SOURCE: East Valley Water District - Finance Department
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
Other
Wastewater
Treatement Charges
Wastewater System
Charges
Meter Charges
Water Sales
EAST VALLEY WATER DISTRICT
Water Operating Expenses
Last Ten Fiscal Years
90
Trans Customer Accts,Total
Year Ended Source of Water &General, &Water Oper
June 30,Supply Pumping Treatment Distribution Admin Expenses
2010 815,349 2,971,681 1,453,365 1,586,237 5,112,974 11,939,606
2011 853,161 2,853,461 1,080,954 1,514,394 4,923,033 11,225,003
2012 658,481 2,700,867 1,412,079 1,449,491 5,203,981 11,424,899
2013 672,101 2,683,340 874,448 1,469,243 5,323,101 11,022,233
2014 2,875,518 992,555 1,516,412 1,437,831 6,397,534 13,219,850
2015 3,025,714 615,147 743,099 2,120,374 6,785,909 13,290,243
2016 2,442,061 696,432 799,947 2,327,185 8,782,957 15,048,582
2017 3,401,062 646,940 750,052 2,222,953 7,696,211 14,717,218
2018 2,595,071 683,296 969,460 2,538,910 9,347,724 16,134,461
2019 2,975,348 585,585 840,623 2,819,288 9,393,555 16,614,399
SOURCES: East Valley Water District - Customer Service, Finance, and Operations Departments
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
Source of Supply Pumping
Water Treatment Trans & Distribution
Customer Accts, General, & Admin
EAST VALLEY WATER DISTRICT
Wastewater Operating Expenses
Last Ten Fiscal Years
91
Customer Accts,Total
Year Ended Wastewater Wastewater General, &Wastewater Oper
June 30,Collections Treatment Admin Expenses
2010 474,244 5,665,046 2,621,931 8,761,221
2011 447,426 5,995,720 2,857,272 9,300,418
2012 310,834 6,800,369 2,389,631 9,500,834
2013 382,197 6,998,487 2,758,848 10,139,532
2014 312,193 7,197,418 2,953,997 10,463,608
2015 448,399 6,907,828 3,356,250 10,712,477
2016 407,913 7,302,389 2,752,779 10,463,081
2017 425,944 8,128,030 2,510,920 11,064,894
2018 753,000 8,697,671 3,367,091 12,817,762
2019 700,507 8,592,950 3,309,983 12,603,440
SOURCES: East Valley Water District - Customer Service and Finance Departments
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Customer Accts,
General, & Admin
Wastewater
Treatment
Wastewater
Collections
EAST VALLEY WATER DISTRICT
Water Sales and Production
Last Ten Fiscal Years
92
Water Sales Water Produced
(Acre Feet)(Acre Feet)
2010 19,803 21,792
2011 18,712 20,605
2012 19,708 20,982
2013 20,036 22,308
2014 19,910 20,665
2015 17,431 18,494
2016 14,999 16,614
2017 16,223 17,922
2018 18,361 18,997
2019 16,167 17,397
SOURCES: East Valley Water District - Finance and Operations Departments
Year Ended
June 30,
0
5,000
10,000
15,000
20,000
25,000
Water Produced
Water Sales
EAST VALLEY WATER DISTRICT
Revenue Rates for Water
Last Ten Fiscal Years
93
Year ended June 30,
2010 2011 2012 2013 2014
Year ended June 30,r ended June 30,
2010 2011 2012 2013 2014
10.45$ 11.54$ 12.58$ 13.71$ 13.71$
10.45 11.54 12.58 13.71 13.71
14.63 17.56 19.14 20.87 20.87
18.81 32.49 35.41 38.60 38.60
30.39 74.47 81.17 88.48 88.48
114.94 137.40 149.77 163.25 163.25
146.29 227.30 247.76 270.06 270.06
219.44 452.06 492.74 537.09 537.09
303.04 721.76 786.72 857.52 857.52
(Continued)
NOTES:
HCF = Hundred Cubic Feet = 748 gallons
*On June 1, 2015 the District adopted Water Budget Based Rates.
SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions
Water Monthly System Charges
Water Consumption Rates
Charge per HCF 1.35$ 1.49$ 1.77$ 1.62$ 1.77$
3/4
1
1 1/2
2
Meter Size
(inches)
3
4
6
8
5/8
EAST VALLEY WATER DISTRICT
Revenue Rates for Water - Continued
Last Ten Fiscal Years
94
Year ended June 30,
2015*2016 2017 2018 2019
Tier 1-$1.45 Tier 1-$1.45 Tier 1-$1.63 Tier 1-$1.73 Tier 1-$1.73
Tier 2-$2.07 Tier 2-$2.07 Tier 2-$2.32 Tier 2-$2.46 Tier 2-$2.46
Tier 3-$2.89 Tier 3-$2.89 Tier 3-$3.24 Tier 3-$3.44 Tier 3-$3.44
Year ended June 30,
2015*2016 2017 2018 2019
20.96$ 20.96$ 23.06$ 23.06$ 23.06$
26.61 26.61 29.27 29.27 29.27
37.92 37.92 41.71 41.71 41.71
66.19 66.19 72.81 72.81 72.81
100.12 100.12 110.13 110.13 110.13
207.54 207.54 228.30 228.30 228.30
365.85 365.85 402.44 402.44 402.44
744.67 744.67 819.14 819.14 819.14
1,366.62 1,366.62 1,503.28 1,503.28 1,503.28
NOTES:
HCF = Hundred Cubic Feet = 748 gallons
*On June 1, 2015 the District adopted Water Budget Based Rates.
SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions
Water Monthly System Charges
Water Consumption Rates
Charge per HCF
Meter Size
(inches)
5/8
3/4
1
1 1/2
2
3
4
6
8
EAST VALLEY WATER DISTRICT
Revenue Rates for Wastewater
Last Ten Fiscal Years
95
Year ended June 30,
2010 2011 2012 2013 2014
Residential (1 to 3 units)
Flat Monthly Charge (per unit)10.84$ 12.93$ 14.09$ 15.36$ 15.36$
Commercial
Flat Monthly Charge - 3.28 3.58 3.90 3.90
plus,
Charge per HCF 0.55 0.46 0.50 0.55 0.55
Year ended June 30,
2010 2011 2012 2013 2014
Residential
Flat Monthly Charge
Residential (1 unit)15.25$ 16.00$ 18.50$ 18.50$ 18.50$
Multi-Family (2 units)15.25 16.00 37.00 37.00 37.00
Multi-Family (3 units)15.25 16.00 55.50 55.50 55.50
Commercial
Multi-family (4+ units)2.00 2.00 2.40 2.40 2.40
Non-Residential 2.00 2.00 2.40 2.40 2.40
plus,
Charge per HCF:
Multi-family (4+ units)0.87 0.95 1.25 1.25 1.25
Retail 1.79 1.90 2.10 2.10 2.10
Restaurants/Lounges 1.93 2.00 2.70 2.70 2.70
Laundromats 1.21 1.30 1.50 1.50 1.50
Dry Cleaners 1.79 1.90 2.10 2.10 2.10
Schools/Churches 0.65 0.70 1.10 1.10 1.10
Governments/Municipal 1.39 1.50 1.50 1.50 1.50
Convalescent Homes 0.88 0.95 1.35 1.35 1.35
Hotels 1.93 2.00 2.70 2.70 2.70
Ofc Bldgs/Motels 1.39 1.50 1.50 1.50 1.50
Auto Repair/Svc Stations 1.23 1.30 1.30 1.30 1.30
Car Wash 1.23 1.30 1.30 1.30 1.30
NOTES:(Continued)
HCF = Hundred Cubic Feet = 748 gallons
*On June 1, 2015 the District adopted Water Budget Based Rates.
SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions
Wastewater Maintenance Charges
Wastewater Treatment Charges
EAST VALLEY WATER DISTRICT
Revenue Rates for Wastewater - Continued
Last Ten Fiscal Years
96
Year ended June 30,
2015*2016 2017 2018 2019
Residential (1 to 3 units)
Flat Monthly Charge (per unit)15.36$ 15.36$ 15.36$ 15.36$ 15.36$
Commercial
Flat Monthly Charge 3.90 3.90 3.90 3.90 3.90
plus,
Charge per HCF 0.55 0.55 0.55 0.55 0.55
Year ended June 30,
2015*2016 2017 2018 2019
Residential (Flat Monthly Charge)
Flat Monthly Charge
Residential (1 unit)18.50$ 19.18$ 20.85$ 21.55$ 21.55$
Multi-Family (2 units)37.00 38.37 41.72 43.10 43.10
Multi-Family (3 units)55.50 57.55 62.58 64.64 64.64
Commercial
Multi-family (4+ units)2.40 1.71 1.90 1.97 1.97
Non-Residential 2.40 3.18 3.42 3.52 3.52
plus,
Charge per HCF:
Multi-family (4 + units)1.25 1.36 1.48 1.53 1.53
Retail 2.10 2.28 2.47 2.55 2.55
Restaurants/Lounges 2.70 2.93 3.18 3.28 3.28
Laundromats 1.50 1.63 1.77 1.83 1.83
Dry Cleaners 2.10 2.28 2.47 2.55 2.55
Schools/Churches 1.10 1.19 1.29 1.33 1.33
Governments/Municipal 1.50 1.63 1.77 1.83 1.83
Convalescent Homes 1.35 1.46 1.58 1.63 1.63
Hotels 2.70 2.93 3.18 3.28 3.28
Ofc Bldgs/Motels 1.50 1.63 1.77 1.83 1.83
Auto Repair/Svc Stations 1.30 1.41 1.53 1.58 1.58
Car Wash 1.30 1.41 1.53 1.58 1.58
NOTES:
HCF = Hundred Cubic Feet = 748 gallons
*On June 1, 2015 the District adopted Water Budget Based Rates.
SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions
Wastewater Maintenance Charges
Wastewater Treatment Charges
EAST VALLEY WATER DISTRICT
Active Services by Type
Last Ten Fiscal Years
97
Year Ended Residential Multi-Family Total
June 30,(1 to 3 units)(4+ units)Commercial Irrigation Fire Svcs Service
2010 18,562 496 1,277 310 1,324 21,969
2011 18,564 502 1,273 310 1,318 21,967
2012 18,584 497 1,268 313 1,321 21,983
2013 18,584 497 1,268 313 1,321 21,983
2014 18,584 497 1,268 313 1,321 21,983
2015 18,584 497 1,268 313 1,321 21,983
2016 19,500 463 949 275 1,330 22,517
2017 19,526 463 988 275 1,339 22,591
2018 19,526 463 988 275 361 21,613
2019 19,883 474 681 322 252 21,612
SOURCES: East Valley Water District - Customer Service and Finance Departments
0
5,000
10,000
15,000
20,000
25,000
Residential Multi-Family Commercial Irrigation Fire Svcs
EAST VALLEY WATER DISTRICT
Principal Customers
Current Fiscal Year and Nine Years Ago
98
Water Percentage Water Percentage
Consumed of Total Consumed of Total
Customer (AF)Rank (%)(AF)Rank (%)
San Bernardino City Unified School District 500 1 2.87%545 2 2.50%
San Manuel Mission Indians 417 2 2.40%317 5 1.45%
Patton State Hospital 374 3 2.15%724 1 3.32%
San Manuel Indian Bingo & Casino 291 4 1.67%396 4 1.82%
City of Highland 278 5 1.60%239 6 1.10%
East Highlands Ranch 237 6 1.36%499 3 2.29%
Village Lakes Homeowners Assoc 145 7 0.83%147 8 0.67%
Tuscany Apartments 122 8 0.70%123 10 0.56%
Stubblefield Mobile Home Parks & Offices 104 9 0.60%208 7 0.95%
Woodman Realty Inc 102 10 0.59%
Valencia Lea Mobile Home Park 131 9 0.60%
Total - Top 10 2,570 14.77%3,329 15.26%
Total - District 17,397 100.00%21,792 100.00%
SOURCES: East Valley Water District - Customer Service and IT Departments
20102019
EAST VALLEY WATER DISTRICT
Ratio of Outstanding Debt
Last Ten Fiscal Years
99
Fiscal
Year
Revenue
Bonds DWR Loans
Capital
Lease and
Loan
Certificates
of
Particaption
Installment
Note
Outstanding
Debt
$ Per
Capita
As a Share
of Personal
Income
2010 - - - 5,935,000 13,286,480 19,221,480 302 1.02%
2011 33,545,000 - - - - 33,545,000 518 1.67%
2012 32,490,000 3,460,760 - - - 35,950,760 546 1.72%
2013 43,400,000 7,101,964 - - - 50,501,964 540 1.67%
2014 42,195,000 7,091,964 3,998,560 - - 53,285,524 561 1.64%
2015 40,930,000 7,071,964 3,671,849 - - 51,673,813 508 1.40%
2016 39,615,000 6,818,565 3,299,108 - - 49,732,673 476 *
2017 38,235,000 6,565,166 7,278,478 - - 52,078,644 510 *
2018 36,800,000 6,721,695 6,392,308 - - 49,914,003 489 *
2019 35,300,000 31,947,551 5,131,238 - - 72,378,789 710 *
NOTE:
* This data was not developed in the format required for this fiscal year.
SOURCE: East Valley Water District - Finance Department
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
Revenue Bonds DWR Loans Capital Lease and Loan
Certificates of Particaption Installment Note
EAST VALLEY WATER DISTRICT
Debt Service Coverage
Last Ten Fiscal Years
100
Gross Operating Net Available
Revenue (1)Expenses(2)Revenue Principal(3)Interest Total
2010 15,510,043$ 11,939,606$ 3,570,437$ 1,962,250$ 845,499$ $2,807,749 1.27 %
2011 16,911,310 11,129,387 5,781,923 1,347,250 828,894 2,176,144 2.66
2012 18,286,850 11,424,899 6,861,951 1,048,319 980,000 2,028,319 3.38
2013 20,225,013 11,022,233 9,202,780 1,095,000 1,382,013 2,477,013 3.72
2014 27,397,559 13,219,850 14,177,709 1,167,718 1,840,671 3,008,389 4.71
2015 20,662,750 12,915,690 7,747,060 1,546,490 1,813,348 3,359,838 2.31
2016 22,543,107 15,048,582 7,494,525 1,851,139 1,718,658 3,569,797 2.10
2017 25,257,709 14,717,219 10,540,490 1,926,956 1,653,322 3,580,278 2.94
2018 27,537,072 16,134,461 11,402,611 2,479,570 1,584,820 4,064,390 2.81
2019 27,071,082 16,614,399 10,456,683 2,904,466 1,593,181 4,497,647 2.32
Gross Operating Net Available
Revenue (1)Expenses(2)Revenue Principal Interest Total
2010 * * * * * * *
2011 * * * * * * *
2012 10,674,998$ 9,500,834$ 1,174,164$ 75,000$ 36,650$ $ 111,650 10.52 %
2013 11,600,800 10,139,532 1,461,268 80,000 35,100 115,100 12.70
2014 11,974,164 10,463,608 1,510,556 85,000 184,621 269,621 5.60
2015 11,578,742 10,606,751 971,991 85,000 229,725 314,725 3.09
2016 12,095,372 10,463,081 1,632,291 90,000 225,775 315,775 5.17
2017 13,134,564 11,064,894 2,069,670 95,000 221,625 316,625 6.54
2018 13,758,976 12,817,762 941,214 95,000 217,350 312,350 3.01
2019 14,433,970 12,603,440 1,830,530 100,000 212,475 312,475 5.86
NOTES:
(1)
(2)Operating expenses, less depreciation, for the utility fund.
(3)Excludes Debt Service for Assessment Districts' Arroyo Verde and Eastwood Farms.
*Not Applicable
SOURCE: East Valley Water District - Finance Department
Year Ended
Gross revenue includes all operating revenue, interest income, other non-operating revenue and connection
fees from the utility fund.
Coverage
Debt Service
June 30,
Wastewater Department
Coverage
Year Ended
June 30,
Debt Service
Water Department
EAST VALLEY WATER DISTRICT
Demographics and Economic Statistics
Last Ten Calendar / Fiscal Years
101
Personal Personal
Income Income
District Unemployment (thousands Per Capita
Population(3)Rate (1), (3)Population(2), +of dollars)(2), +(dollars)(2), +
2010 63,567 13.4%2,041,234 60,332,835 29,557
2011 64,698 13.3%2,062,381 64,038,851 31,051
2012 65,850 12.2%2,076,601 65,833,489 31,703
2013 93,500 10.6%2,086,732 67,618,657 32,404
2014 95,000 8.9%2,104,038 71,996,839 34,218
2015 101,733 7.2%2,120,794 76,867,970 36,245
2016 104,457 6.0%2,137,131 80,171,722 37,514
2017 102,208 5.5%2,157,404 83,741,561 38,816
2018 102,000 4.4%***
2019 102,000 4.0%***
NOTES:
+This data was revised in 2018 (2)
*This data was not developed in the format required for this fiscal year.
SOURCES:
(1)U.S. Department of Labor, Bureau of Labor Statistics (BLS)
Census Bureau midyear population estimates.
(2)Bureau of Economic Analysis (BEA)
Computed using midyear population estimates.
(3)Fiscal Year ends on June 30 of the year that is shown.
SOURCE: East Valley Water District - Finance Department
June 30,
County of San Bernardino
Year Ended
EAST VALLEY WATER DISTRICT
Full-Time Equivalent Employees by Department
Last Ten Fiscal Years
102
Year Ended District Engineering &
June 30,Administration Maintenance Operations Total
2010 20 38 10 68
2011 21 35 10 66
2012 21 31 11 63
2013 25 27 11 63
2014 25.5 29 11 65.5
2015 27.5 28.5 11 67
2016 27 28 13 68
2017 27 29 12 68
2018 26.5 29 13 68.5
2019 27.5 32 11 70.5
SOURCES: East Valley Water District - Finance and HR Departments
0
10
20
30
40
50
60
70
80
District
Administration
Engineering &
Maintenance
Operations
EAST VALLEY WATER DISTRICT
Operating and Capacity Indicators for Water and Wastewater
Last Ten Fiscal Years
103
Annual Average
Miles of Number of Production Production
Water Main Fire Hydrants (MG)(MGD)
2010 287 *6,453 18
2011 294 2,854 6,097 17
2012 297 2,854 6,422 18
2013 303 2,915 6,529 18
2014 297 2,976 6,488 18
2015 316 3,005 5,680 16
2016 316 3,005 4,887 13
2017 316 3,005 5,286 14
2018 300 3,018 5,983 16
2019 300 3,025 5,268 14
Annual Daily
Miles of Service Sewerage Sewerage
Wastewater Connections (MG)(MGD)
2010 208 19,333 2,129.43 5.83
2011 208 19,435 2,073.09 5.68
2012 224 19,477 2,247.66 6.16
2013 224 19,502 2,285.06 6.26
2014 223 19,504 2,595.08 7.11
2015 224 19,544 2,271.96 6.22
2016 224 19,572 2,167.71 5.94
2017 260 20,290 2,175.40 5.96
2018 225 20,581 2,149.85 5.89
2019 214 20,563 2,091.45 5.73
NOTES:
*This data was not developed in the format required for this fiscal year.
SOURCE: East Valley Water District - Engineering and IT Departments
Water System
Wastewater System
Year Ended
June 30,
Year Ended
June 30,
104
105
EAST VALLEY WATER DISTRICT
Capacity Charge Funds
Year Ended June 30, 2019
106
Capacity Charge Funds
Government Code Section 66013 requires local agencies that collect capacity charges to deposit and account for
these fees in a separate capital facilities fund. In addition, local agencies are required to annual provide the information
in this report to the public upon request. Government Code Section 66013 (b) (3) defines "Capacity charge" means a
charge for public facilities at the time the charge is imposed or charges for new public facilities to be acquired or
constructed in the future that are of proportional benefit to the person or property being charged, including supply or
capacity contracts for rights or entitlements, real property interests, and entitlements and other rights of the local
agency involving capital expense related to its use of the use of existing or new public facilities. "
Government Code Section 66013 (d) outlines the reporting requirements on the capital facilities funds and
expenditures. Government Code Section 66013 (f) (2) exempts capacity charges that are used to pay existing debt
service from the reporting requirements of Section 66013 (d). Two of the District's capacity charges are used to pay
existing debt service; therefore, they are exempt from the reporting requirements. For the purpose of enhancing
transparency, the District has provided the reporting information on its capacity charges that are exempt from Section
66013 (d).
The District has the following capacity charge funds:
Water Capacity Fee Fund. This fund collects System Capacity Charges for new water service connections to pay for
proportionate shares of the District equipment replacements and facility improvements.
Wastewater Capacity Fee Fund. This fund collects a fee for the capacity used by new wastewater connections and
the funds are used to pay for equipment replacements and facility improvements.
A summary of changes in Water Fund Capacity Fees collected for the year ended June 30, 2019 is as follows:
Beginning of End of
Categories Year Contributions Usage Year
Storage 486,203$ $ 68,035 $ (485,779) $ 68,459
Treatment 503,432 154,629 - 658,061
Supply 350,574 40,294 - 390,868
Transmission 296,256 1,147 - 297,403
Distribution 413,657 33,275 - 446,932
Operations 121,090 13,566 - 134,656
2,171,212$ 310,946$ (485,779)$ 1,996,379$
EAST VALLEY WATER DISTRICT
Capacity Charge Funds
Year Ended June 30, 2019
107
A summary of Projects Funded by Capacity Fees for the year ended June 30, 2019:
Categories CIP Project
FY 2018-19
Expended
% Funded by
Capacity
Total Capacity
Fees Usage
Storage 2168 - Canal Zone Reservior 485,779$ 100%485,779$
Treatment - 0%-
Supply - 0%-
Transmission - 0%-
Distribution - 0%-
Operations - 0%-
485,779$ 485,779$
A summary of Projects Funded by Capacity Fees for the year ended June 30, 2020:
Categories CIP Project *
FY 2019-20
Expended
% Funded by
Capacity
Total Capacity
Fees Usage
Storage -$ 0%-$
Treatment - 0%-
Supply - 0%-
Transmission - 0%-
Distribution - 0%-
Operations - 0%-
-$ -$
Note: * The District did not have any CIP projects utilizing Capacity Fee funds for the year ended June 30, 2020.
EAST VALLEY WATER DISTRICT
Capacity Charge Funds
Year Ended June 30, 2019
108
A summary of changes in Wastewater Fund Capacity Fees collected for the year ended June 30, 2019 is as follows:
Beginning of End of
Categories Year Contributions Usage Year
Collection $ 456,767 $ 93,987 $ - $ 550,754
Transmission 131,374 27,032 - 158,406
Recharge 107,322 22,083 - 129,405
Operations 71,524 14,717 - 86,241
Treatment 215,864 142,908 - 358,772
982,851$ 300,727$ -$ 1,283,578$
A summary Project Funded by Capacity Fees for the year ended June 30, 2019:
Categories CIP Project*
FY 2018-19
Expended
% Funded by
Capacity
Total Capacity
Fees Usage
Collection -$ 0%-$
Transmission - 0%-
Recharge - 0%-
Operations - 0%-
Treatment - 0%-
-$ -$
Note: * The District did not have any CIP projects utilizing Capacity Fee funds for the year ended June 30, 2019.
A summary of Projects Funded by Capacity Fees for the year ended June 30, 2020:
Categories CIP Project **
FY 2019-20
Expended
% Funded by
Capacity
Total Capacity
Fees Usage
Collection -$ 0%-$
Transmission - 0%-
Recharge - 0%-
Operations - 0%-
Treatment - 0%-
-$ -$
Note: ** The District did not have any CIP projects utilizing Capacity Fee funds for the year ended June 30, 2020.
B O AR D AGE N D A S TAF F R E P ORT
Agenda Item #4.
Meeting Date: O c tob er 9, 2019
Dis c ussion Item
To: G o verning Board Memb ers
F rom: G eneral Manager/C EO
Subject: C ons id er Master S ervic es C ontracts with Advanc ed Ind ustrial S ervic es , C ro sno C ons truc tion and
S pies s C ons tructio n C ompany for Water Tank R ehabilitatio n S ervices
R E C O MME N D AT IO N:
S taff recommends that the Bo ard o f Direc tors autho rize the G eneral Manager to exec ute contrac ts with
Advanc ed Ind ustrial S ervic es , C ro s no C o nstruc tio n & S p ies s C ons truc tion C ompany to p ro vide as need ed
water tank rehab ilitation servic es .
B AC KGR O UN D / AN ALYS IS :
Tank/R es ervo ir R ehabilitatio n projec ts are inc luded in each year ’s C apital Bud get with an annual allo catio n of
$400,000 and a total allo c ation of $2,000,000 through F Y 2023-24. P ro fes s io nal ins p ec tions were p erfo rmed o n
mo s t of the Dis tric ts reservo irs . T he inspec tion Engineer recommended over $3,000,000 o f rehab ilitatio n wo rk
to b e p erformed o ver the next 5 years at 11 res ervoir s ites. A s ummary of the typ ic al wo rk for eac h res ervoir is
given b elow:
Tank Interio r- T he interio r s urfac es are cleaned , typic ally s and b las ted, and a new three c o at ep o xy sys tem
is ap p lied . G as kets , nuts , b o lts and misc ellaneous hardware is replac ed .
Tank Exterio r- T he exterio r s urfac es are c leaned , typic ally with hand to o ls o r s and b lasting, and new
ep oxy or urethane paint is ap p lied. S c reening material is rep lac ed at o p enings , the b o tto m plate asphalt is
removed and rep laced with aggregate to improve d rainage.
C athodic P ro tec tion- T he exis ting c atho dic protec tion sys tems are removed and new s ystems are
ins talled.
S afety Imp ro vements - Lad d ers are wid ened, fall p ro tectio n is up d ated and /or replaced, railing and gates
are mo d ified and/o r added, and acc es s hatches are wid ened.
S truc tural R epairs- After s and b las ting o f interior s urfac es the Engineer will ins p ect fo r struc tural repairs
to be p erfo rmed b y the c o ntrac tor.
To s treamline contrac tual and pro ject adminis trative ac tivities S taff issued a req ues t for p roposals to engage
q ualified c o ntrac tors to perform as need ed water tank rehab ilitatio n services . O n Augus t 22, 2019, eight
p ro p o s als were received fro m q ualified contrac tors . S taff evaluated and s c ored the p ro p o s als with the intent of
recommending multip le Mas ter S ervice C ontracts to the highest rated contracto rs . S ubsequent Task O rders to
p erfo rm phys ical work will b e is s ued to Mas ter S ervic e C o ntracto rs thro ugh a competitive b id d ing pro cess.
R ecommended b y:
Jo hn Mura
G eneral Manager/C EO
R espec tfully sub mitted:
Jeff No elte
Direc tor o f Engineering & O p eratio ns
S taff rated Advanced Ind ustrial S ervic es , C ro s no C o ns tructio n and S p ies s C onstruc tion C ompany as the
highes t rated c o ntrac tors b as ed on their q ualificatio ns , exp erience, propos ed approac h and q uality o f their
p ro p o s al.
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 V - P romo te P lanning, Maintenanc e and P res ervatio n o f Dis tric t R esources
a) Develop P ro jec ts and P ro grams to Ens ure S afe and R eliable S ervices
c) D edicate E fforts Toward S ystem M aintenance and Modernization
R E VIE W B Y O T HE R S :
T his agenda item has been reviewed by the executive management team.
F IS C AL IMPAC T
T hese c ontracts will not have a d irect financial imp act, ho wever, s ubsequent Task O rd er awards that will be
presented to the Board will utilize the b udgeted annual allo catio n o f $400,000.