HomeMy WebLinkAboutAgenda Packet - Finance & Human Resources Committee - 04/26/2016Finance and Policy Standing Committee
April 26, 2016 - 3:30 PM
31111 Greenspot Road, Highland CA 92346
AGENDA
CALL TO ORDER
PLEDGE OF ALLEGIANCE
PUBLIC COMMENTS
NEW BUSINESS
1.Approve the March 29, 2016 Finance and Policy Standing Committee Meeting
Minutes
2.March 2016 Disbursements: Accounts payable disbursements for the period include
check numbers 247134 through 247425, bank drafts, and ACH Payments in the
amount of $2,977,652.88 and $354,115.43 for payroll.
3.Financial Statements for March 2016
4.Investment Report for Quarter Ended March 31, 2016
5.Update to Compensation Program and Performance Management Policies
ADJOURN
P LEASE NOT E:
P ursuant to Go vernment Co d e Sectio n 54954.2(a), any reques t fo r a d is ability-related modific ation or
ac commod ation, inc luding auxiliary aid s o r s ervices , that is s o ught in ord er to participate in the ab o ve-
agendized pub lic meeting s hould be d irected to the Dis tric t Clerk at (909) 885-4900 at leas t 72 ho urs prior
to said meeting.
1
Minutes 3/29/2016 cmk
Subject to Approval
EAST VALLEY WATER DISTRICT March 29, 2016
FINANCE AND POLICY STANDING COMMITTEE MEETING
MINUTES
Director James Morales, Jr. called the meeting to order at 3:29 p.m. and Director David
E. Smith led the flag salute.
PRESENT: Directors: Morales, Smith
ABSENT: None
STAFF: Brian Tompkins, Chief Financial Officer; Kerrie Bryan, HR/Risk &
Safety Manager; Cecilia Contreras, Sr. Administrative Assistant;
Christi Koide, Administrative Assistant
GUEST(s): Members of the public
PUBLIC COMMENTS
Director Morales declared the public participation section of the meeting open at 3:32
p.m.
Mr. Yauger stated that the Customer Service Policy is positive and feels that the same
level of service should be provided throughout all departments within the organization.
There being no further written or verbal comments the public participation section of
the meeting was closed at 3:37 p.m.
APPROVE THE FEBRUARY 22, 2016 FINANCE AND POLICY STANDING COMMITTEE
MEETING MINUTES
M/S/C (Morales-Smith) that the Finance and Policy Standing Committee approve
the February 22, 2016 meeting minutes as submitted.
FEBRUARY 2016 DISBURSEMENTS: ACCOUNTS PAYABLE DISBURSEMENTS FOR THE
PERIOD INCLUDE CHECK NUMBERS 246898 THROUGH 247133, BANK DRAFTS, AND
ACH PAYMENTS IN THE AMOUNT OF $3,444,331.65 AND $315,584.55 FOR PAYROLL.
The Chief Financial Officer addressed a number of questions raised by the Committee
regarding disbursements made during the month of February.
2
Minutes 3/29/2016 cmk
FINANCIAL STATEMENTS FOR FEBRUARY 2016
The Chief Financial Officer provided a brief overview of each report within the Financial
Statements.
Directors Morales and Smith stated that the reports for the Financial Statements are
very informative.
INVESTMENT POLICY REVIEW
The Chief Financial Officer reviewed all proposed updates to the District’s Investment
Policy, which included suggestions by the California Municipal Treasurers Association.
ADMINISTRATIVE POLICIES UPDATE
The HR, Risk and Safety Manager provided the Committee with a brief overview of the
Administrative Policies Manual and the proposed updates to the Customer Service and
Employee Safety and Security policies.
ADJOURN
The meeting adjourned at 4:19 p.m.
__________________________ ____________________________
James Morales, Jr., David E. Smith,
Governing Board Member Governing Board Member
STAFF REPORT
Agenda Item #2.
Meeting Date: Ap ril 26, 2016
Cons ent Item
To: Financ e and P o licy S tand ing Committee Memb ers
From: G eneral Manager/CEO
Subject: Marc h 2016 Disburs ements : Ac c o unts p ayable d is b ursements for the period inc lude check
numb ers 247134 thro ugh 247425, bank d rafts, and ACH Payments in the amount of $2,977,652.88
and $354,115.43 for p ayroll.
RECOMMENDATION:
Staff rec o mmend s that the Financ e and Po lic y Standing Committee review the Dis tric t's expens e disburs ements
fo r the p erio d Marc h 1, 2016 through Marc h 31, 2016 in the amount of $3,331,768.31.
BACKGROUND / ANALYSIS:
In the continued effo rt to b e fisc ally trans p arent, the p ayment regis ter fo r s up p lies , materials , s ervic es , and
p ayroll fo r Marc h 2016 is attached for review. This proc es s provides the Bo ard and the p ublic an opportunity
to review the exp enses o f the Dis tric t. Ac counts Payab le is p ro ces s ed weekly, while payro ll is p ro cessed bi-
weekly. Information to jus tify eac h expend iture is availab le through the Financ e Department.
Ac counts payab le d is b ursements fo r the period includ e c hec k numb ers 247134 through 247425, b ank drafts ,
and AC H Payments in the amo unt of $2,977,652.88 and $354,115.43 fo r payro ll. S ignificant exp enses greater
than o r equal to $50,000 are further exp lained below:
AGENCY IDEALS AND ENDEAVORS:
Id eals and End eavor II - Maintain An Environment Committed To Elevated P ublic S ervic e
(E) - Practice trans parent & acc o untable fis c al management
REVIEW BY OTHERS:
This agend a item has b een reviewed by the F inanc e Department.
FISCAL IMPACT :
Sufficient funds have been bud geted in the adopted F Y 2015-16 Budget.
Res p ectfully s ubmitted:
Rec o mmended b y:
Jo hn Mura
General Manager / C EO
Brian Tompkins
Chief F inancial Offic er
ATTACHMENTS:
Description Type
March 2016 P ayme nt Register Backup Material
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/02/2016 247134
BIG WAVE TACOS, LLC 340.20$
03/02/2016 247135
ANGEL A LEON 21.79
03/02/2016 247136
9V CAPITAL LLC 146.27
03/02/2016 247137
TOM TA 33.97
03/02/2016 247138
JULIE HANNA 2.18
03/02/2016 247139
TBI PROPERTIES CORP 35.89
03/02/2016 247140
SHARON DAU 34.90
03/02/2016 247141
SHARK INVESTMENTS LLC 69.67
03/02/2016 247142
PONG HO YI 24.51
03/02/2016 247143
B & J REAL ESTATE INVESTMENTS LLC 25.60
03/02/2016 247144
LIBBY JOHNSON 68.10
03/02/2016 247145
DAVID E DIETERICH 96.04
03/02/2016 247146
CECILA VARGAS 53.26
03/02/2016 247147
BONMA ENTERPRISE LLC 37.69
03/02/2016 247148
CAPITAL COVE ASSET MANAGEMENT 27.20
03/02/2016 247149
JUAN RAMOS JR 26.93
03/02/2016 247150
THOMAS REYNO 39.75
03/02/2016 247151
DENISE M BOSWELL 54.00
03/02/2016 247152
DAVID KINZLE 20.36
03/02/2016 247153
MARTHA A MEADOWS 160.46
03/02/2016 247154
SCOTT BRINGMAN 71.28
03/02/2016 247155
DENNIS V DELOTE 1,666.00
03/02/2016 247156
JAMES T CAMPBELL 2,500.00
03/02/2016 247157
REBECCA KASTEN 2,500.00
03/02/2016 247158
RODNEY REED 2,030.00
03/03/2016 247159
ACCOUNTEMPS 1,368.64
03/03/2016 247160
ADP, INC 218.17
03/03/2016 247161
AMAZON.COM, LLC 356.95
03/03/2016 247162
AMERICAN PAYROLL ASSOCIATION 219.00
03/03/2016 247163
APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 543.70
03/03/2016 247164
ASBCSD 70.00
03/03/2016 247165
AT&T 707.09
03/03/2016 247166
BOARD OF WATER COMMISSIONERS 3,658.00
03/03/2016 247167
COLONIAL LIFE, PREMIUM 994.48
03/03/2016 247168
DAILY JOURNAL CORPORATION 409.20
03/03/2016 247169
DONEGAN TREE SERVICE 850.00
03/03/2016 247170
ED KING 90.00
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 1 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/03/2016 247171
EXPERIAN 154.16
03/03/2016 247172
FLEET METAL BOX CORP 564.27
03/03/2016 247173
GARY YOUNG 441.53
03/03/2016 247174
GRAINGER 552.30
03/03/2016 247175
HENRY SOWLE 451.46
03/03/2016 247176
I.C.W.A.25.00
03/03/2016 247177
INLAND WATER WORKS SUPPLY CO 872.50
03/03/2016 247178
KONICA MINOLTA 665.83
03/03/2016 247179
MICHAEL BAFFA 141.45
03/03/2016 247180
MICHAEL REARDON 451.46
03/03/2016 247181
MIKE J. ROQUET CONSTRUCTION INC 42,964.40
03/03/2016 247182
MONROE SYSTEMS FOR BUSINESS INC 60.35
03/03/2016 247183
PHOENIX LIFE INSURANCE COMPANY 81.86
03/03/2016 247184
PRINCIPAL FINANCIAL GROUP 6,348.46
03/03/2016 247185
RYAN HERCO FLOW SOLUTIONS 169.13
03/03/2016 247186
SOUTH COAST A Q M D 467.98
03/03/2016 247187
SOUTHERN CALIFORNIA EDISON 241,142.08
03/03/2016 247188
VALLEY OFFICE EQUIPMENT 282.67
03/03/2016 247189
VERIFONE INC 22.00
03/03/2016 247190
WEST VALLEY WATER DISTRICT 300.00
03/03/2016 247191
VERIZON CALIFORNIA 494.36
03/10/2016 247192
BIG WAVE TACOS, LLC 340.20
03/10/2016 247193
ONLINE RESOURCES CORPORATION 85.00
03/10/2016 247194
SHARK INVESTMENTS LLC 104.68
03/10/2016 247195
SO CAL REALTORS 84.12
03/10/2016 247196
BALBIR JHAWAR 219.74
03/10/2016 247197
SUSANNA KAPOOR 497.32
03/10/2016 247198
LAUREL THAYER 71.90
03/10/2016 247199
NAJAT CHOWDHURY 25.50
03/10/2016 247200
JAY AVERY 77.34
03/10/2016 247201
STEVEN HANG 65.42
03/10/2016 247202
PABLO ACOSTA 84.29
03/10/2016 247203
LOMA LINDA RENTALS 137.55
03/10/2016 247204
EAGLE VISTA EQUITIES, LLC 89.50
03/10/2016 247205
ERIC LEVERTON 4.18
03/10/2016 247206
WEI ZHAO 27.16
03/10/2016 247207
CENTURY 21 LOIS LAUER 2.99
03/10/2016 247208
RIMA DAKDOUK 42.03
03/10/2016 247209
ANTHONY GALVAN 1,276.00
03/10/2016 247210
BEN PHAM 2,002.00
03/10/2016 247211
BRUCE BARNES 214.00
03/10/2016 247212
BRUCE HEWARD 900.00
03/10/2016 247213
CARL LAUMER 150.00
03/10/2016 247214
EMADELDIN S HAMDY 1,900.00
03/10/2016 247215
FRANK HOSTETLER 1,520.00
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 2 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/10/2016 247216
GARY MCCAFFERTY 150.00
03/10/2016 247217
HIGHLAND AREA CHAMBER OF COMMERCE 5.00
03/10/2016 247218
JOSEPH MCNEIL 150.00
03/10/2016 247219
JUDY SMITH 2,500.00
03/10/2016 247220
KERI VANBURGER 100.00
03/10/2016 247221
KIMBERLY KIRK 200.00
03/10/2016 247222
LOUNNY HEREDIA 88.00
03/10/2016 247223
MARK GRIDER 1,408.00
03/10/2016 247224
MARKEYA DALE 200.00
03/10/2016 247225
MARY BETTEN 5,000.00
03/10/2016 247226
MERCY ABRAHAM 200.00
03/10/2016 247227
MICHAEL MANOE 150.00
03/10/2016 247228
MICHAEL NOTARUS 300.00
03/10/2016 247229
NEWBERRY GUTIERREZ 200.00
03/10/2016 247230
ROBERT WILSON 200.00
03/10/2016 247231
ROXANNE CAMPION 2,326.00
03/10/2016 247232
SAN BERNARDINO COUNTY PROBATION DEPT 100.00
03/10/2016 247233
SUSAN SEELEY 100.00
03/10/2016 247234
TAMRYN KING 150.00
03/10/2016 247235
VALENCIA LEA MOBILE HOME PARK 1,704.75
03/11/2016 247238
ACCOUNTEMPS 1,368.64
03/11/2016 247239
ALLEN WILLIAMS 291.38
03/11/2016 247240
ALLIED REFRIGERATION INC.293.44
03/11/2016 247241
APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 634.89
03/11/2016 247242
BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 1,188.26
03/11/2016 247243
BRINKS INCORPORATED 1,219.38
03/11/2016 247244
BRITHINEE ELECTRIC 5,895.84
03/11/2016 247245
CAL DISPOSAL 257.80
03/11/2016 247246
CHEM-TECH INTERNATIONAL INC 24,649.86
03/11/2016 247247
COUNTY OF SAN BERNARDINO, DEPT OF PUBLIC WORKS 3,375.00
03/11/2016 247248
COUNTY OF SAN BERNARDINO/TAX COLLECTOR 50.00
03/11/2016 247249
CSR AIR CONDITIONING & HEATING 1,983.16
03/11/2016 247250
CULLIGAN OF ONTARIO 50.00
03/11/2016 247251
DIB'S SAFE & LOCK SERVICE 1,754.47
03/11/2016 247252
DIRECTV 236.97
03/11/2016 247253
DLT SOLUTIONS, LLC 800.27
03/11/2016 247254
DONEGAN TREE SERVICE 1,100.00
03/11/2016 247255
E H WACKS COMPANY 174.46
03/11/2016 247256
EVERSOFT, INC 192.28
03/11/2016 247257
FRANCHISE TAX BOARD 36.00
03/11/2016 247258
FRANCHISE TAX BOARD 220.25
03/11/2016 247259
GRAINGER 152.75
03/11/2016 247260
HARRINGTON INDUSTRIAL PLASTIC 1,666.24
03/11/2016 247261
HUB CONSTRUCTION SPECIALTIES 575.19
03/11/2016 247262
INLAND WATER WORKS SUPPLY CO 51.96
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 3 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/11/2016 247263
K & L HARDWARE 51.41
03/11/2016 247264
MINDJET, LLC 4,030.95
03/11/2016 247265
NAPA AUTO PARTS 131.69
03/11/2016 247266
PATTON'S SALES CORP 45.14
03/11/2016 247267
PETERSON & ASSOCIATES COURT REPORTING, INC 900.00
03/11/2016 247268
PETTY CASH 103.83
03/11/2016 247269
POMONA VALLEY WORKSHOP 2,079.00
03/11/2016 247270
SOUTHERN CALIF OCCUPATIONAL HEALTH SERVICES 100.00
03/11/2016 247271
SOUTHERN CALIFORNIA EDISON COMPANY 29.57
03/11/2016 247272
STATE DISBURSEMENT UNIT 3,248.97
03/11/2016 247273
TELEPACIFIC COMMUNICATIONS 2,749.05
03/11/2016 247274
THE GAS COMPANY 507.59
03/11/2016 247275
U.S. BANCORP SERVICE CENTER 25,719.77
03/11/2016 247276
VALERO MARKETING & SUPPLY COMP 7,361.61
03/11/2016 247277
VERIZON CALIFORNIA 110.05
03/11/2016 247278
VERIZON WIRELESS 3,485.02
03/17/2016 247280
MARIA ARMENDARIZ 1.28
03/17/2016 247281
FIELD ASSET SERVICES, LLC 52.48
03/17/2016 247282
AMY ZUEL 76.30
03/17/2016 247283
MICHAEL CAPPETTA 73.04
03/17/2016 247284
MPN-14 LTD 80.99
03/17/2016 247285
BARBARA RIPLEY 8.32
03/17/2016 247286
MAMCO INC 1,661.92
03/17/2016 247287
JOSE CARRILLO 13.35
03/17/2016 247288
JOHN SUH 1,630.31
03/17/2016 247289
JANIE CRISAFI 72.37
03/17/2016 247290
CATHERINE SCOTT 96.36
03/17/2016 247291
DEBORAH STRECK 1,790.00
03/17/2016 247292
NORMA LEE PICKETT 2,264.00
03/17/2016 247293
SHARON MEYER 300.00
03/17/2016 247294
TAMRYN KING 2,236.00
03/17/2016 247295
ACCOUNTEMPS 1,710.80
03/17/2016 247296
AMERIGAS 51.45
03/17/2016 247297
APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC 257.67
03/17/2016 247298
CDW GOVERNMENT 1,558.52
03/17/2016 247299
CSR AIR CONDITIONING & HEATING 1,850.00
03/17/2016 247300
CUES 2,150.00
03/17/2016 247301
DENTAL HEALTH SERVICES 645.75
03/17/2016 247302
DONEGAN TREE SERVICE 2,350.00
03/17/2016 247303
EYE MED VISION CARE 844.16
03/17/2016 247304
FAIRVIEW FORD SALES,INC 38.48
03/17/2016 247305
FEDERAL EXPRESS CORPORATION 25.46
03/17/2016 247306
FLEET METAL BOX CORP 98.03
03/17/2016 247307
HATFIELD BUICK 14.82
03/17/2016 247309
HIGHLAND COMMUNITY NEWS 2,141.26
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 4 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/17/2016 247310
HIGHLAND EQUIPMENT RENTAL 40.00
03/17/2016 247311
IMG/INLAND MEDIA GROUP, STEVE AWITZER 160.00
03/17/2016 247312
INLAND WATER WORKS SUPPLY CO 894.56
03/17/2016 247313
INTERSTATE BATTERY 1,127.86
03/17/2016 247314
K & L HARDWARE 58.30
03/17/2016 247315
KONICA MINOLTA 640.97
03/17/2016 247316
KONICA MINOLTA BUSINESS 405.06
03/17/2016 247317
NAPA AUTO PARTS 205.61
03/17/2016 247318
NORM TERRY 249.48
03/17/2016 247319
PLUMBERS DEPOT INC.503.11
03/17/2016 247320
RMC WATER AND ENVIRONMENT 65,934.99
03/17/2016 247321
SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 544,037.98
03/17/2016 247322
SOUTHERN CALIFORNIA EDISON COMPANY 105,664.23
03/17/2016 247323
STAPLES ADVANTAGE 2,374.35
03/17/2016 247326
THE B.E.S.T. METER COMPANY, INC 104.78
03/17/2016 247327
VERIZON CALIFORNIA 699.58
03/23/2016 247328
ANTHONY GALVAN 844.00
03/23/2016 247329
BILL OR LYNDA SCHUBERT 2,500.00
03/23/2016 247330
EFIGENIA HERNANDEZ 2,500.00
03/23/2016 247331
HOI CHUNG 1,878.00
03/23/2016 247332
CONCEPCION ALDANA 52.88
03/23/2016 247333
MURPHY BENARD 13.44
03/23/2016 247334
DENNIS SERRATO 715.62
03/23/2016 247335
YADIRA YVETTE MEDINA 67.60
03/23/2016 247336
DUNG DUONG 49.10
03/23/2016 247337
MONICA BENTLEY 37.48
03/23/2016 247338
JESSICA ZAMORANO 49.61
03/23/2016 247339
TRP FUND I LLC 153.31
03/23/2016 247340
MIGUEL MALDONADO 32.28
03/23/2016 247341
CASSANDRA MILES 43.81
03/23/2016 247342
ACCOUNTEMPS 1,700.96
03/23/2016 247343
ALLIED REFRIGERATION INC.50.16
03/23/2016 247344
AT&T 663.81
03/23/2016 247345
BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 220.00
03/23/2016 247346
BURGESS MOVING & STORAGE 855.63
03/23/2016 247347
CHEM-TECH INTERNATIONAL INC 2,122.41
03/23/2016 247348
CITY OF SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 719.30
03/23/2016 247349
COMPUTERIZED EMBROIDERY COMPANY, INC 3,311.74
03/23/2016 247350
COUNTY OF SAN BDNO FLEET 1,517.66
03/23/2016 247351
CSR AIR CONDITIONING & HEATING 1,185.00
03/23/2016 247352
EWING IRRIGATION PRODUCTS INC 518.55
03/23/2016 247353
FAIRVIEW FORD SALES,INC 204.30
03/23/2016 247354
FAIRVIEW FORD SALES,INC 258.93
03/23/2016 247355
FIELDMAN, ROLAPP & ASSOCIATES 2,215.00
03/23/2016 247356
FRANCHISE TAX BOARD 36.00
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 5 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/23/2016 247357
GOLDAK, INC.1,917.36
03/23/2016 247358
HATFIELD BUICK 25.17
03/23/2016 247359
HIGHLAND EQUIPMENT RENTAL 31.32
03/23/2016 247360
HIGHLAND SENIOR CENTER 300.00
03/23/2016 247361
INLAND WATER WORKS SUPPLY CO 918.24
03/23/2016 247362
K & L HARDWARE 24.26
03/23/2016 247363
KONICA MINOLTA 589.83
03/23/2016 247364
METROPOLITAN LIFE INS CO 162.12
03/23/2016 247365
NAPA AUTO PARTS 19.97
03/23/2016 247366
PHOENIX LIFE INSURANCE COMPANY 81.86
03/23/2016 247367
PILAR ONATE 9,000.00
03/23/2016 247368
PLUMBERS DEPOT INC.1,575.18
03/23/2016 247369
POMONA VALLEY WORKSHOP 2,293.50
03/23/2016 247370
RAISE'EM UP MOBILE BARTENDING 70.00
03/23/2016 247371
SAFETY KLEEN CORP 240.22
03/23/2016 247372
SOUTHERN CALIF OCCUPATIONAL HEALTH SERVICES 50.00
03/23/2016 247373
THREE VALLEYS MUNICIPAL WATR DISTRICT 40.00
03/23/2016 247374
VERIZON CALIFORNIA 920.35
03/23/2016 247375
ZEE MEDICAL INC.79.12
03/24/2016 247376
CLERK OF THE BOARD 50.00
03/31/2016 247377
ACCOUNTEMPS 1,675.30
03/31/2016 247378
ADP, INC 205.92
03/31/2016 247379
ADVANCED OFFICE, IMAGING PLUS 379.75
03/31/2016 247380
AICPA 535.00
03/31/2016 247381
BEARCOM COMMUNICATIONS INC 4,127.68
03/31/2016 247382
BOOT BARN, INC 335.55
03/31/2016 247383
CAL DISPOSAL 257.80
03/31/2016 247384
CARBON ACTIVATED CORP 32,928.00
03/31/2016 247385
CLA-VAL CO 17,014.49
03/31/2016 247386
COLONIAL LIFE, PREMIUM 994.48
03/31/2016 247387
CSR AIR CONDITIONING & HEATING 584.76
03/31/2016 247388
DIB'S SAFE & LOCK SERVICE 82.27
03/31/2016 247389
DIRECTV 236.97
03/31/2016 247390
ENERSPECT MEDICAL SOLUTIONS 146.07
03/31/2016 247391
EVERSOFT, INC 192.28
03/31/2016 247392
EXPERIAN 483.67
03/31/2016 247393
FAIRVIEW FORD SALES,INC 25.87
03/31/2016 247394
GOLDAK, INC.328.00
03/31/2016 247395
HUB CONSTRUCTION SPECIALTIES 270.64
03/31/2016 247396
INLAND WATER WORKS SUPPLY CO 2,032.95
03/31/2016 247397
NAPA AUTO PARTS 14.34
03/31/2016 247398
PC CONNECTION 345.60
03/31/2016 247399
PLUMBERS DEPOT INC.414.29
03/31/2016 247400
POMONA VALLEY WORKSHOP 1,078.00
03/31/2016 247401
SIMPLER LIFE EMERGENCY PROVISIONS 125.28
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 6 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/31/2016 247402
VALLEY OFFICE EQUIPMENT 169.99
03/31/2016 247403
AUGUSTIN MARTINEZ 42.33
03/31/2016 247404
EAGLE VISTA EQUITIES, LLC 100.00
03/31/2016 247405
JOHN HENDRIX 83.37
03/31/2016 247406
JOHN HENDRIX 86.31
03/31/2016 247407
ARISTIDES SANCHEZ 26.55
03/31/2016 247408
BERTA L SANTILLANO-AGUILAR 24.18
03/31/2016 247409
DAWN MORRISON 95.51
03/31/2016 247410
KERWYN THOMAS 100.00
03/31/2016 247411
TAN VUONG 37.93
03/31/2016 247412
NATHAN HEEMSTRA 39.30
03/31/2016 247413
ONLINE RESOURCES CORPORATION 36.89
03/31/2016 247414
SHANNON RIOS 40.67
03/31/2016 247418
DENISE HINCKLEY 190.00
03/31/2016 247419
JAMES ONWUKA 885.28
03/31/2016 247420
MARK LOPEZ 66.48
03/31/2016 247421
PATTY ROMO 2,500.00
03/31/2016 247422
GOURMET GOURMET CATERING, INC 250.00
03/31/2016 247423
PETTY CASH 162.66
03/31/2016 247424
STAPLES BUSINESS ADVANTAGE 812.78
03/31/2016 247425
STATE WATER RESOURCES CONTROL BOARD 170.00
BANK DRAFTS
03/02/2016 DFT0001375
CALPERS/ MEDICAL 69,029.66$
03/03/2016 DFT0001387
MERCHANT BANKCD 6,460.46
03/04/2016 DFT0001381
AMEX DISCOUNT 362.60
03/09/2016 DFT0001390
STATE DISBURSEMENT UNIT 3,248.97
03/10/2016 DFT0001383
CALPERS/ DEFERRED COMPENSATION 11,738.08
03/10/2016 DFT0001392
ACH DIRECT INC, ACH FEES 334.25
03/10/2016 DFT0001393
TRANSFIRST DISCOUNT 7,757.94
03/11/2016 DFT0001382
CA SDI Tax 2,031.28
03/11/2016 DFT0001384
CALPERS/ RETIREMENT 38,272.39
03/11/2016 DFT0001385
Federal Payroll Tax 26,745.33
03/11/2016 DFT0001386
Medicare 6,377.28
03/11/2016 DFT0001388
Social Security 132.18
03/11/2016 DFT0001389
State Payroll Tax 8,772.65
03/16/2016 DFT0001394
State Payroll Tax 807.21
03/16/2016 DFT0001395
Medicare 1,434.70
03/16/2016 DFT0001396
Federal Payroll Tax 1,988.59
03/16/2016 DFT0001397
CA SDI Tax 445.26
03/16/2016 DFT0001398
CALPERS/ RETIREMENT 354.90
03/16/2016 DFT0001410
VERIFONE INC 22.00
03/21/2016 DFT0001405
CBB 3,506.44
03/23/2016 DFT0001401
CALPERS, UAL PAYMENT 32,122.00
03/23/2016 DFT0001408
STATE DISBURSEMENT UNIT 3,248.97
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 7 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/23/2016 DFT0001411
VERIFONE INC 44.00
03/24/2016 DFT0001402
CALPERS/ DEFERRED COMPENSATION 12,198.85
03/24/2016 DFT0001403
CALPERS/ RETIREMENT 35,974.48
03/25/2016 DFT0001400
CA SDI Tax 2,017.94
03/25/2016 DFT0001404
Federal Payroll Tax 26,761.93
03/25/2016 DFT0001406
Medicare 6,333.18
03/25/2016 DFT0001407
Social Security 796.68
03/25/2016 DFT0001409
State Payroll Tax 8,790.48
03/31/2016 DEP0026705
Correcting Cash Deposit form 3/31/16 5.00
ACH PAYMENTS
03/03/2016 10001095
#1 SON PLUMBING 2,275.00$
03/03/2016 10001096
AECOM TECHNICAL SERVICES, INC 1,443.00
03/03/2016 10001097
ANTHONY'S IRRIGATION 8,642.00
03/03/2016 10001098
ASHOK K. DHINGRA 16,354.20
03/03/2016 10001099
BENJAMIN PAK 5,120.00
03/03/2016 10001100
CANNON CORPORATION 9,493.84
03/03/2016 10001101
CLEARFLY COMMUNATIONS 1,397.72
03/03/2016 10001102
CV STRATEGIES 172.00
03/03/2016 10001103
DAVID HERNANDEZ 258.78
03/03/2016 10001104
EUROFINS EATON ANALYTICAL, INC 350.00
03/03/2016 10001105
FRED STAFFORD 567.78
03/03/2016 10001106
G & K SERVICES, CO.670.84
03/03/2016 10001107
GARY STURDIVAN 567.78
03/03/2016 10001108
GORDON GRANT 607.75
03/03/2016 10001109
JAMES BROWNING 650.00
03/03/2016 10001110
JANA FOX 458.71
03/03/2016 10001111
LEE & RO, INC.13,022.30
03/03/2016 10001112
MIKE HENDERSON 552.66
03/03/2016 10001113
PARSONS BRINCKERHOFF, INC 26,132.96
03/03/2016 10001114
REBECCA KASTEN 650.00
03/03/2016 10001115
STATISTICAL RESEARCH, INC 540.00
03/03/2016 10001116
STEVEN FARRINGTON 650.00
03/03/2016 10001117
THOMAS P ORTON 377.23
03/03/2016 10001118
UNDERGROUND SERVICE ALERT 157.50
03/03/2016 10001119
WESTERN WEATHER GROUP INC 249.00
03/11/2016 10001120
ADS ENVIRONMENTAL SERVICES 1,500.00
03/11/2016 10001121
ADVANCED TELEMETRY SYSTEMS INTERNATIONAL, INC.712.50
03/11/2016 10001122
CIHIGOYENETCHE, GROSSBERG & CLOUSE 4,776.00
03/11/2016 10001123
CORELOGIC SOLUTIONS INC.315.00
03/11/2016 10001124
EXCEL LANDSCAPE, ICN 3,650.00
03/11/2016 10001125
FERGUSON ENTERPRISES, INC.8,659.85
03/11/2016 10001126
FSA Only/East Valley Water District 1,583.81
03/11/2016 10001128
G & K SERVICES, CO.621.28
03/11/2016 10001129
GONZALEZ, QUINTANA & HUNTER, LLC 5,023.92
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 8 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/11/2016 10001130
HAAKER EQUIPMENT COMPANY 348.80
03/11/2016 10001131
JOHNSON MACHINERY CO 3,255.66
03/11/2016 10001132
MILLER SPATIAL SERVICES, LLC 6,780.00
03/11/2016 10001133
PACIFIC COAST TOOL & SUPPLY 353.78
03/11/2016 10001134
PARKHOUSE TIRE, INC 531.25
03/11/2016 10001135
PLUS 1 PERFORMANCE 19.06
03/11/2016 10001136
PSA PRINTING & MAILING SERVICES, INC 493.78
03/11/2016 10001137
SAN BERNARDINO COUNTY RECORDER 378.00
03/11/2016 10001138
SCHUBERT ENTERPRISES INC 110.00
03/11/2016 10001139
VISTA PAINTS 279.07
03/11/2016 10001140
WAXIE SANITARY SUPPLY 623.29
03/17/2016 10001141
ADVANCED TELEMETRY SYSTEMS INTERNATIONAL, INC.3,848.29
03/17/2016 10001142
AIRGAS, USA LLC 135.95
03/17/2016 10001143
ARCADIS U.S., INC 28,018.80
03/17/2016 10001144
ASHOK K. DHINGRA 16,648.58
03/17/2016 10001145
CLINICAL LAB OF S B 3,329.75
03/17/2016 10001146
ENVIRONMENTAL SCIENCE ASSOCIATES/ESA 20,051.33
03/17/2016 10001147
EXCEL LANDSCAPE, ICN 8,550.00
03/17/2016 10001148
FARMER BROS. CO 876.22
03/17/2016 10001149
FERGUSON ENTERPRISES, INC.223.42
03/17/2016 10001150
FILARSKY & WATT LLP 1,820.00
03/17/2016 10001151
G & K SERVICES, CO.544.78
03/17/2016 10001152
INDUSTRIAL RUBBER & SUPPLY 212.10
03/17/2016 10001153
LEE & RO, INC.1,548.00
03/17/2016 10001154
LEGEND PUMP AND WELL 7,191.00
03/17/2016 10001155
LINCOLN NATIONAL LIFE INS CO.1,185.75
03/17/2016 10001156
LINCOLN NATIONAL LIFE INS CO.755.43
03/17/2016 10001157
MILLER SPATIAL SERVICES, LLC 7,247.50
03/17/2016 10001158
NADERA MILBES 500.00
03/17/2016 10001159
NETWORK FLEET, INC 124.75
03/17/2016 10001160
P.A.D. PALM AUTO DETAIL 990.00
03/17/2016 10001161
PLUS 1 PERFORMANCE 1,940.87
03/17/2016 10001162
PSA PRINTING & MAILING SERVICES, INC 124.16
03/17/2016 10001163
SAFETY COMPLIANCE COMPANY 200.00
03/17/2016 10001164
SHRED-IT US JV LLC 100.76
03/17/2016 10001165
SMART UTILITY SYSTEMS LLC 17,820.00
03/17/2016 10001166
SUPER PENNY MARKET 500.00
03/23/2016 10001167
AIRGAS, USA LLC 453.90
03/23/2016 10001168
CANNON CORPORATION 17,377.94
03/23/2016 10001169
CIHIGOYENETCHE, GROSSBERG & CLOUSE 34,131.00
03/23/2016 10001170
CV STRATEGIES 3,580.94
03/23/2016 10001171
DIMENSION DATA NORTH AMERICA 1,044.96
03/23/2016 10001172
EUROFINS EATON ANALYTICAL, INC 350.00
03/23/2016 10001173
EXCEL LANDSCAPE, ICN 125.64
03/23/2016 10001174
FERGUSON ENTERPRISES, INC.45.69
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 9 of 10
PAYMENT DATE NUMBER VENDOR NAME AMOUNT
03/23/2016 10001175
FSA Only/East Valley Water District 1,583.81
03/23/2016 10001177
G & K SERVICES, CO.527.77
03/23/2016 10001178
HAAKER EQUIPMENT COMPANY 241.24
03/23/2016 10001179
INFOSEND, INC 38,333.39
03/23/2016 10001180
JAMES SMOTHERS 3,000.00
03/23/2016 10001181
JOHN WITHERS ASSOCIATES 6,000.00
03/23/2016 10001182
KATZ & ASSOCIATES, INC 7,865.00
03/23/2016 10001183
MANAGED HEALTH NETWORK 245.28
03/23/2016 10001184
MIKE J. ROQUET CONSTRUCTION INC 5,950.00
03/23/2016 10001185
MUFG UNION BANK N.A. 616,750.14
03/23/2016 10001186
MUFG UNION BANK, N.A. 268,421.05
03/23/2016 10001187
MUSICK, PEELER & GARRETT LLP 56,784.12
03/23/2016 10001188
OFFICIAL PAYMENTS CORP.30.50
03/23/2016 10001189
PACIFIC COAST TOOL & SUPPLY 597.17
03/23/2016 10001190
PARSONS BRINCKERHOFF, INC 8,141.40
03/23/2016 10001191
PITNEY BOWES 255.97
03/23/2016 10001192
POWERSTRIDE BATTERY CO.202.65
03/23/2016 10001193
PSA PRINTING & MAILING SERVICES, INC 397.14
03/23/2016 10001194
VULCAN MATERIALS COMPANY 440.43
03/31/2016 10001195
AECOM TECHNICAL SERVICES, INC 1,944.00
03/31/2016 10001196
AMERICAN-1 AIRTIGHT SECURITY COMPANY 70.56
03/31/2016 10001197
ASHOK K. DHINGRA 3,150.18
03/31/2016 10001198
AUTOMATED GATE SERVICE, INC.1,850.00
03/31/2016 10001199
CV STRATEGIES 4,640.52
03/31/2016 10001200
DIAMOND FENCE COMPANY 590.00
03/31/2016 10001201
EXCEL LANDSCAPE, ICN 708.05
03/31/2016 10001202
FERGUSON ENTERPRISES, INC.146.83
03/31/2016 10001203
G & K SERVICES, CO.569.47
03/31/2016 10001204
JOSE MILLAN 2,000.00
03/31/2016 10001205
KATZ & ASSOCIATES, INC 9,067.52
03/31/2016 10001206
PSA PRINTING & MAILING SERVICES, INC 165.93
03/31/2016 10001207
SCHUBERT ENTERPRISES INC 110.00
03/31/2016 10001208
THE WINNER INDUSTRIAL SUPPLY INC 2,951.00
03/31/2016 10001209
USA BLUE BOOK 106.69
03/31/2016 10001210
VISTA PAINTS 132.93
03/31/2016 10001211
VULCAN MATERIALS COMPANY 1,509.26
TOTAL 2,977,652.88$
PAYMENT REGISTER
MARCH 1, 2016 - MARCH 31, 2016 Page 10 of 10
STAFF REPORT
Agenda Item #3.
Meeting Date: Ap ril 26, 2016
Cons ent Item
To: Financ e and P o licy S tand ing Committee Memb ers
From: G eneral Manager/CEO
Subject: Financ ial S tatements for March 2016
RECOMMENDATION:
Staff rec o mmend s that the Financ e and Po lic y Standing Committee review the attac hed financial s tatements as
o f, and fo r the period ended, Marc h 31, 2016.
BACKGROUND / ANALYSIS:
Inc luded herewith fo r the Committee's review is a s ummary of East Valley Water Dis tric t's financial res ults , as
o f Marc h 31, 2016.
AGENCY IDEALS AND ENDEAVORS:
Id eals and End eavor II - Maintain An Environment Committed To Elevated P ublic S ervic e
(E) - Practice trans parent & acc o untable fis c al management
REVIEW BY OTHERS:
This agend a item has b een reviewed by the F inanc e Department.
FISCAL IMPACT :
There is no fis c al imp act assoc iated with this agend a item.
Res p ectfully s ubmitted:
Rec o mmended b y:
Jo hn Mura
General Manager / C EO
Brian Tompkins
Chief F inancial Offic er
ATTACHMENTS:
Description Type
March 2016 Financial Statement Monthly Revie w Backup Material
March 2016 Financial Statements Backup Material
FINANCIAL STATEMENTS
MONTHLY REVIEW – MARCH 31, 2016
The following is a highlight summary of the District’s financial results as of March 31, 2016.
Statement of Net Position
Total assets at March 31, 2016 are $181.6 million. On March 24, 2016 the Board of
Directors approved an early payoff of a $6.4 million inter fund loan between the Water and
Wastewater fund.
CLASSIFICATION WATER WASTEWATER DISTRICT TOTAL
Cash and Investments $ 13,621,981 $ 7,784,271 $ 21,406,252
Utility Plant, Net 107,115,581 19,368,406 126,483,988
Other Assets 25,177,942 8,653,632 33,831,575
Current Liabilities 4,541,871 414,546 4,956,417
Long Term Liabilities 52,212,093 6,783,810 58,995,903
Beginning Net Position 84,025,363 27,647,573 111,672,936
Change in Equity 5,136,177 960,381 6,096,558
Total Net Position $ 89,161,540 $ 28,607,954 $ 117,769,495
Below is a summary of the District’s net position as of March 31, 2016.
FINANCIAL STATEMENTS
MONTHLY REVIEW – MARCH 31, 2016
Cash and Investments are $21.4 million, decease $1.2 million from the prior month. The
reason for the large decrease is due to the debt service payment made during the month.
Comparing current assets to current liabilities, the District has a current ratio at March 31,
2016 of 4 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
eleven months ending March 31, 2016. 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.
WATER WASTEWATER DISTRICT TOTAL
Revenue $ 16,539,366 $ 8,759,011 $ 25,298,378
Expense 11,403,190 7,798,630 19,201,820
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
CASH & INVESTMENTS
Restricted Unrestricted
FINANCIAL STATEMENTS
MONTHLY REVIEW – MARCH 31, 2016
The Mid-Year Budget Review revealed needed modifications to the Water Sales Projections.
Since the implementation of Water Budget Based Rates, Staff’s predictions on how
customers would respond to water conservation differ with historical consumption trends
and Staff’s estimations. Therefore, Water Sale Projections increased by $400,000, from
$12 million to $12.4 million. Water Sales for March were $716,353, $13,647 (11%) under
projection. Water sales year to date are over projections $369,882.
Another area the Mid-Year Budget Review exposed needed modifications to Staff’s
estimates related to operational costs associated with the delivery of water. Staff analyzed
the cost components associated with water delivery and noted electricity cost were
significantly under budget at Mid-Year. The two primary drivers for the cost savings are
attributable to water conservation and the newly operational SCADA system. The
combination of these two factors, provided a pathway to reallocate savings to other District
programs. The overall reduction to the budget was $910K from $7.4 million to $6.5 million.
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
WATER REVENUE
Actual
Projection
FINANCIAL STATEMENTS
MONTHLY REVIEW – MARCH 31, 2016
As of March 31, 2016 the cost of delivering water is at 65% or $4.2 million.
DELIVERING WATER BY COST CENTER
TOTAL
BUDGET YTD ACTIVITY REMAINING
AMOUNT
Source of Supply/Wells $ 2,704,500 $ 1,611,730 $ 1,092,770 60%
Pumps & Boosters 770,000 470,901 299,099 61%
Treatment 866,000 620,073 245,927 72%
Transmission &
Distribution 2,143,000 1,508,152 634,848 70%
Total $ 6,483,500 $ 4,210,855 $ 2,272,645 65%
Wastewater System Charge revenue are on target with the amended budget. Wastewater
Treatment Revenue collected and passed-through to the City of San Bernardino as of
March 31, 2016 is $5,277,624 or 73% of the total budget.
WATER WASTEWATER DISTRICT TOTAL
Assets:
Current Assets:
01 Cash and Cash Equivalents 5,437,063.09$ 4,691,320.89$ 10,128,383.98$
02 Investments 2,660,201.02 2,439,110.91 5,099,311.93
03 Accounts Receivable, Net 2,937,880.43 387,057.65 3,324,938.08
04 ‐Interest Receivable - - -
05 Other Receivables 400,283.64 - 400,283.64
06 Due from other Governments 345,806.65 - 345,806.65
08 Inventory 419,256.84 6,721.16 425,978.00
09 Prepaid Expenses 69,065.70 8,423.35 77,489.05
12,269,557.37 7,532,633.96 19,802,191.33
Non-Current Assets:
10 Restricted Cash and Cash Equivalents 5,524,716.75 653,839.63 6,178,556.38
11 Capital Assets not being Depreciated 20,240,699.37 8,084,850.71 28,325,550.08
13 Capital Assets, Net 107,115,581.48 19,368,406.18 126,483,987.66
132,880,997.60 28,107,096.52 160,988,094.12
Total Assets:145,150,554.97 35,639,730.48 180,790,285.45
Deferred Outflow Of Resources
yables Deferred Charge on Refunding 174,353.17 - 174,353.17
25 Deferred Outflows - Pensions 590,596.65 166,579.24 757,175.89
145,915,504.79 35,806,309.72 181,721,814.51
Current Liabilities:
22 Accounts Payable and Accrued Expenses 567,176.85 29,893.35 597,070.20$
23 Accrued Payroll and Benefits - - -
15 Customer Service Deposits 1,637,457.81 - 1,637,457.81
16 Construction Advances and Retentions 106,000.00 134,537.48 240,537.48
17 Accrued Interest Payable 448,005.83 57,006.25 505,012.08
18 Current Portion of Compensated Absences 223,102.32 85,150.50 308,252.82
19 Current Portion of Long-Term Debt 1,560,128.45 107,958.00 1,668,086.45
4,541,871.26 414,545.58 4,956,416.84
Non-Current Liabilities:
20 Compensated Absences, less current portion 211,099.38 93,661.14 304,760.52
21 Long Term Debt, Less Current Portion 50,739,650.73 6,327,119.01 57,066,769.74
27 Other Liabilities 178.87 7,316.00 7,494.87
Deferred Inflows Of Resources
26 Deferred Inflows - Pensions 1,261,164.29 355,713.71 1,616,878.00
52,212,093.27 6,783,809.86 58,995,903.13
56,753,964.53 7,198,355.44 63,952,319.97
31 Equity 84,025,363.45 27,647,572.99 111,672,936.44
84,025,363.45 27,647,572.99 111,672,936.44
Tot Total Revenue 16,539,366.49 8,759,011.34 25,298,377.83
Tot Total Expense 11,403,189.68 7,798,630.05 19,201,819.73
5,136,176.81 960,381.29 6,096,558.10
89,161,540.26 28,607,954.28 117,769,494.54
145,915,504.79$ 35,806,309.72$ 181,721,814.51$ Total Liabilities, Equity and Current Surplus (Deficit):
Total Total Beginning Equity:
Equity:
Revenues Over/Under Expenses
Liability:
Total Current Liabilities:
Total Non-Current and Deferred Inflows of Resources:
Total Liabilities and Deferred Inflows of Resources:
Unaudited
As of March 31, 2016
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:
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 716,353.32$ 9,194,882.38$ 12,350,000.00$ -$ -$ -$ 12,350,000.00$ 3,155,117.62$
42 Meter Charges 679,745.89 6,108,237.66 8,130,000.00 - - - 8,130,000.00 2,021,762.34
43 Penalties 38,744.92 432,407.17 500,000.00 3,071.64 33,009.25 50,000.00 550,000.00 84,583.58
44 Wastewater System Charges - - - 358,199.36 3,320,512.61 4,400,000.00 4,400,000.00 1,079,487.39
45 Wastewater Treatment Charges - - - 540,678.16 5,277,624.08 7,250,000.00 7,250,000.00 1,972,375.92
46 Other Operating Revenue 213,589.91 675,005.06 500,000.00 11,579.00 116,504.00 200,000.00 700,000.00 (91,509.06)
47 Non Operating Revenue 12,404.21 128,834.22 85,000.00 - 11,361.40 10,000.00 95,000.00 (45,195.62)
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits (1,595.20) - - (504.86) - - - -
68 Depreciation - - - - - - -
Revenue Total: 1,660,838.25 16,539,366.49 21,565,000.00 913,528.16 8,759,011.34 11,910,000.00 33,475,000.00 8,176,622.17
- - - - -
Expense by Category
51 Labor 356,805.52 3,016,248.00 4,798,255.00 110,936.72 920,991.23 1,364,195.00 6,162,450.00 2,225,210.77
56 Benefits 127,428.55 1,261,253.89 1,822,710.00 38,184.96 364,910.53 462,190.00 2,284,900.00 658,735.58
63 Contract Services 257,740.14 1,867,881.24 3,163,911.00 584,615.98 5,942,617.45 8,098,219.00 11,262,130.00 3,451,631.31
65 Professional Development 12,149.67 110,506.00 208,934.00 4,983.16 49,928.74 82,686.00 291,620.00 131,185.26
53 Overtime 17,841.91 198,464.72 - 2,515.49 29,906.52 - - (228,371.24)
62 Materials and Supplies 124,145.27 989,073.48 2,141,750.00 14,149.72 71,106.67 80,350.00 2,222,100.00 1,161,919.85
64 Utilities 127,793.97 1,478,113.23 2,483,140.00 11,987.48 128,227.69 160,560.00 2,643,700.00 1,037,359.08
52 Temporary Labor 7,411.84 44,684.80 - 2,588.50 13,559.01 - - (58,243.81)
67 Other 6,555.19 191,452.77 218,690.00 2,807.23 81,273.04 93,510.00 312,200.00 39,474.19
54 Standby 2,160.00 20,354.95 - 560.00 6,660.65 - - (27,015.60)
61 Water Supply - 280,802.67 575,000.00 - - - 575,000.00 294,197.33
71 -Debt Service 885,171.19 1,802,622.38 3,605,000.00 - 114,012.50 320,000.00 3,925,000.00 2,008,365.12
81 -Capital Improvement - 141,731.55 1,717,360.00 - 75,436.02 1,230,540.00 2,947,900.00 2,730,732.43
82 -Capital Outlay - - 615,250.00 - - 17,750.00 633,000.00 633,000.00
83 -Accounting Income Add back - - - - - - - -
Expense Total: 1,925,203.25 11,403,189.68 21,350,000.00 773,329.24 7,798,630.05 11,910,000.00 33,260,000.00 14,058,180.27
Total Surplus (Deficit): (264,365.00)$ 5,136,176.81$ -$ 140,198.92$ 960,381.29$ -$ -$ -$
Unaudited
Revenue and Expense Budget-to-Actual by Category
Month Ended March 31, 2016
WATER WASTEWATER DISTRICT WIDE
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 716,353.32$ 9,194,882.38$ 12,350,000.00$ -$ -$ -$ 12,350,000.00$ 3,155,117.62$
42 Meter Charges 679,745.89 6,108,237.66 8,130,000.00 - - - 8,130,000.00 2,021,762.34
43 Penalties 38,744.92 432,407.17 500,000.00 3,071.64 33,009.25 50,000.00 550,000.00 84,583.58
44 Wastewater System Charges - - - 358,199.36 3,320,512.61 4,400,000.00 4,400,000.00 1,079,487.39
45 Wastewater Treatment Charges - - - 540,678.16 5,277,624.08 7,250,000.00 7,250,000.00 1,972,375.92
46 Other Operating Revenue 213,589.91 675,005.06 500,000.00 11,579.00 116,504.00 200,000.00 700,000.00 (91,509.06)
47 Non Operating Revenue 12,404.21 128,834.22 85,000.00 - 11,361.40 10,000.00 95,000.00 (45,195.62)
48 Gain or Loss on Disposition - - - - - - - -
Revenue Total: 1,660,838.25 16,539,366.49 21,565,000.00 913,528.16 8,759,011.34 11,910,000.00 33,475,000.00 8,176,622.17
Progra 1000 - Board of Directors 7,352.15 66,386.76 206,500.00 3,347.83 31,459.68 88,500.00 295,000.00 197,153.56
Progra 2000 - General Administration 57,802.15 511,027.54 897,900.00 23,073.38 209,253.88 383,700.00 1,281,600.00 561,318.58
Progra 2100 - Human Resources 28,744.75 399,137.02 500,540.00 12,100.72 170,782.41 213,660.00 714,200.00 144,280.57
Progra 2200 - Public Affairs 35,940.50 257,217.39 369,650.00 13,716.30 94,979.65 153,750.00 523,400.00 171,202.96
Progra 2300 - Conservation 81,790.02 820,294.28 1,996,600.00 - - - 1,996,600.00 1,176,305.72
Progra 3000 - Finance 58,801.20 545,253.93 758,060.00 23,819.62 230,181.90 323,190.00 1,081,250.00 305,814.17
Progra 3200 - Information Technology 27,086.64 263,926.09 418,900.00 19,412.10 205,696.90 274,600.00 693,500.00 223,877.01
Progra 3300 - Customer Service 81,587.01 776,322.07 1,298,650.00 28,645.15 332,448.03 394,350.00 1,693,000.00 584,229.90
Progra 3400 - Meter Service 16,035.81 212,548.00 346,000.00 521.73 4,946.87 - 346,000.00 128,505.13
Progra 4000 - Engineering 84,290.68 530,293.76 749,990.00 49,401.62 288,513.83 344,660.00 1,094,650.00 275,842.41
Progra 5000 - Water Production 210,565.63 2,253,797.43 3,737,000.00 - - - 3,737,000.00 1,483,202.57
Progra 5100 - Water Treatment 79,457.49 598,019.34 809,000.00 - - - 809,000.00 210,980.66
Progra 5200 - Water Quality 25,011.15 213,406.10 344,000.00 - - - 344,000.00 130,593.90
Progra 6000 - Field Maintenance Administration 7,813.25 122,119.12 252,650.00 7,129.14 119,148.41 107,850.00 360,500.00 119,232.47
Progra 6100 - Water Maintenance 163,749.40 1,268,096.96 1,778,000.00 - - - 1,778,000.00 509,903.04
Progra 6200 - Wastewater Maintenance - - - 564,755.06 5,668,844.06 7,697,000.00 7,697,000.00 2,028,155.94
Progra 7000 - Facilities Maintenance 48,952.23 389,776.92 612,400.00 15,779.40 138,935.37 216,600.00 829,000.00 300,287.71
Progra 7100 - Fleet Maintenance 25,052.00 231,213.04 336,550.00 11,627.19 113,990.54 143,850.00 480,400.00 135,196.42
Progra 8000 - Capital 885,171.19 1,944,353.93 5,937,610.00 - 189,448.52 1,568,290.00 7,505,900.00 5,372,097.55
Total Surplus (Deficit):(264,365.00)$ 5,136,176.81$ -$ 140,198.92$ 960,381.29$ -$ -$ -$
Revenue and Expense Budget-to-Actual by Program
Month Ended March 31, 2016
Unaudited
WATER WASTEWATER DISTRICT WIDE
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 716,353.32$ 9,194,882.38$ 12,350,000.00$ -$ -$ -$ 12,350,000.00$ 3,155,117.62$
42 Meter Charges 679,745.89 6,108,237.66 8,130,000.00 - - - 8,130,000.00 2,021,762.34
43 Penalties 38,744.92 432,407.17 500,000.00 3,071.64 33,009.25 50,000.00 550,000.00 84,583.58
44 Wastewater System Charges - - - 358,199.36 3,320,512.61 4,400,000.00 4,400,000.00 1,079,487.39
45 Wastewater Treatment Charges - - - 540,678.16 5,277,624.08 7,250,000.00 7,250,000.00 1,972,375.92
46 Other Operating Revenue 213,589.91 675,005.06 500,000.00 11,579.00 116,504.00 200,000.00 700,000.00 (91,509.06)
47 Non Operating Revenue 12,404.21 128,834.22 85,000.00 - 11,361.40 10,000.00 95,000.00 (45,195.62)
48 Gain or Loss on Disposition - - - - - - - -
56 Benefits (1,595.20) - - (504.86) - - - -
68 Depreciation - - - - - - -
Revenue Total: 1,660,838.25 16,539,366.49 21,565,000.00 913,528.16 8,759,011.34 11,910,000.00 33,475,000.00 8,176,622.17
Program: 1000 - Board of Directors - - -
51 Labor 6,007.45$ 47,817.60$ 73,500.00$ 2,574.64$ 20,493.42$ 31,500.00$ 105,000.00$ 36,688.98$
56 Benefits (1,329.18) 1,974.93 28,000.00 (355.62) 4,908.76 12,000.00 40,000.00 33,116.31
63 Contract Services - - 70,000.00 - - 30,000.00 100,000.00 100,000.00
65 Professional Development 2,673.88 16,594.23 35,000.00 1,128.81 6,057.50 15,000.00 50,000.00 27,348.27
Program: 1000 - Board of Directors Total: 7,352.15 66,386.76 206,500.00 3,347.83 31,459.68 88,500.00 295,000.00 197,153.56
Program: 2000 - General Administration - - -
51 Labor 30,230.92 233,235.03 398,100.00 12,769.27 99,770.98 169,500.00 567,600.00 234,593.99
53 Overtime 378.62 1,191.95 - 162.26 510.82 - - (1,702.77)
56 Benefits 11,250.44 114,312.98 147,000.00 3,309.46 39,420.25 63,000.00 210,000.00 56,266.77
62 Materials and Supplies 982.36 4,404.73 10,500.00 421.03 1,887.75 4,500.00 15,000.00 8,707.52
63 Contract Services 11,822.24 120,092.18 259,100.00 5,066.68 51,468.09 111,900.00 371,000.00 199,439.73
64 Utilities 171.25 2,016.10 4,200.00 73.40 864.04 1,800.00 6,000.00 3,119.86
65 Professional Development 2,966.32 35,774.57 79,000.00 1,271.28 15,331.95 33,000.00 112,000.00 60,893.48
Program: 2000 - General Administration Total: 57,802.15 511,027.54 897,900.00 23,073.38 209,253.88 383,700.00 1,281,600.00 561,318.58
Program: 2100 - Human Resources - - - -
51 Labor 10,234.56 95,549.99 149,000.00 4,386.24 40,949.86 63,000.00 212,000.00 75,500.15
52 Temporary Labor 453.60 4,577.70 - 194.40 1,961.87 - - (6,539.57)
53 Overtime 374.08 1,548.50 - 160.32 663.65 - - (2,212.15)
56 Benefits 5,935.77 44,102.84 58,800.00 2,325.46 18,675.76 25,200.00 84,000.00 21,221.40
62 Materials and Supplies 1,118.65 2,048.47 2,100.00 479.41 877.87 900.00 3,000.00 73.66
63 Contract Services 2,934.24 44,263.94 51,800.00 1,257.52 18,970.24 22,200.00 74,000.00 10,765.82
64 Utilities 59.61 346.58 350.00 25.54 148.51 150.00 500.00 4.91
65 Professional Development 1,084.05 17,137.94 20,300.00 464.60 7,344.83 8,700.00 29,000.00 4,517.23
67 Other 6,550.19 189,561.06 218,190.00 2,807.23 81,189.82 93,510.00 311,700.00 40,949.12
Program: 2100 - Human Resources Total: 28,744.75 399,137.02 500,540.00 12,100.72 170,782.41 213,660.00 714,200.00 144,280.57
Program: 2200 - Public Affairs - - - -
51 Labor 13,673.66 125,822.01 197,520.00 5,860.14 45,707.85 79,980.00 277,500.00 105,970.14
52 Temporary Labor 109.20 109.20 - 46.80 46.80 - - (156.00)
53 Overtime 382.98 2,634.61 - 164.14 930.08 - - (3,564.69)
Month Ended March 31, 2016
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended March 31, 2016
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
56 Benefits 3,027.81 35,741.54 50,610.00 1,297.60 14,026.52 21,690.00 72,300.00 22,531.94
62 Materials and Supplies 4,303.94 18,438.32 19,250.00 1,475.79 6,402.10 8,250.00 27,500.00 2,659.58
63 Contract Services 13,839.06 66,717.53 91,000.00 4,613.03 25,136.82 39,000.00 130,000.00 38,145.65
64 Utilities 68.29 4,407.56 3,290.00 29.27 1,562.92 1,410.00 4,700.00 (1,270.48)
65 Professional Development 535.56 3,346.62 7,980.00 229.53 1,166.56 3,420.00 11,400.00 6,886.82
Program: 2200 - Public Affairs Total: 35,940.50 257,217.39 369,650.00 13,716.30 94,979.65 153,750.00 523,400.00 171,202.96
Program: 2300 - Conservation - - - -
51 Labor 15,959.02 141,117.25 263,000.00 - - - 263,000.00 121,882.75
52 Temporary Labor 1,372.00 3,444.00 - - - - - (3,444.00)
53 Overtime - 1,543.58 - - - - - (1,543.58)
56 Benefits 4,313.07 40,870.51 87,600.00 - - - 87,600.00 46,729.49
62 Materials and Supplies 58,985.07 519,952.54 1,423,000.00 - - - 1,423,000.00 903,047.46
63 Contract Services 1,070.63 93,422.26 186,000.00 - - - 186,000.00 92,577.74
64 Utilities 90.23 17,108.18 30,000.00 - - - 30,000.00 12,891.82
65 Professional Development - 2,835.96 7,000.00 - - - 7,000.00 4,164.04
Program: 2300 - Conservation Total: 81,790.02 820,294.28 1,996,600.00 - - - 1,996,600.00 1,176,305.72
Program: 3000 - Finance - - - -
51 Labor 30,947.66 302,161.24 452,850.00 12,083.63 128,304.81 192,600.00 645,450.00 214,983.95
52 Temporary Labor 5,477.04 25,062.69 - 2,347.30 10,741.13 - - (35,803.82)
53 Overtime - 2,680.03 - - 885.83 - - (3,565.86)
56 Benefits 13,006.11 136,700.69 186,200.00 5,411.40 56,357.25 79,800.00 266,000.00 72,942.06
62 Materials and Supplies 394.63 5,926.34 7,000.00 169.12 2,278.21 3,000.00 10,000.00 1,795.45
63 Contract Services 7,016.34 61,086.97 99,400.00 2,968.42 26,753.41 42,600.00 142,000.00 54,159.62
64 Utilities 138.97 1,258.23 2,800.00 59.56 539.25 1,200.00 4,000.00 2,202.52
65 Professional Development 1,820.45 10,084.71 9,310.00 780.19 4,322.01 3,990.00 13,300.00 (1,106.72)
67 Other - 293.03 500.00 - - - 500.00 206.97
Program: 3000 - Finance Total: 58,801.20 545,253.93 758,060.00 23,819.62 230,181.90 323,190.00 1,081,250.00 305,814.17
Program: 3200 - Information Technology - - - -
51 Labor 12,373.45 120,435.82 128,050.00 8,248.96 80,290.49 149,950.00 278,000.00 77,273.69
52 Temporary Labor - - - - - - - -
53 Overtime - - - - - - - -
56 Benefits 4,743.25 40,233.27 62,300.00 2,884.40 25,633.36 26,700.00 89,000.00 23,133.37
62 Materials and Supplies 3,691.03 12,740.14 15,400.00 2,249.18 11,450.65 6,600.00 22,000.00 (2,190.79)
63 Contract Services 5,996.12 87,404.34 196,700.00 5,823.32 85,286.49 84,300.00 281,000.00 108,309.17
64 Utilities 148.82 1,750.52 3,850.00 148.83 1,750.50 1,650.00 5,500.00 1,998.98
65 Professional Development 133.97 1,362.00 12,600.00 57.41 1,285.41 5,400.00 18,000.00 15,352.59
Program: 3200 - Information Technology Total: 27,086.64 263,926.09 418,900.00 19,412.10 205,696.90 274,600.00 693,500.00 223,877.01
Program: 3300 - Customer Service - - - -
51 Labor 19,189.79 193,187.02 315,000.00 11,261.43 109,096.16 133,500.00 448,500.00 146,216.82
52 Temporary Labor - 11,491.21 - - 809.21 - - (12,300.42)
53 Overtime 172.68 2,079.04 - 125.84 893.48 - - (2,972.52)
56 Benefits 9,573.93 85,256.45 136,500.00 5,069.71 49,101.48 58,500.00 195,000.00 60,642.07
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended March 31, 2016
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
62 Materials and Supplies 949.63 5,402.08 7,900.00 406.96 3,615.94 2,700.00 10,600.00 1,581.98
63 Contract Services 43,316.22 420,445.72 724,800.00 8,189.88 126,692.41 150,600.00 875,400.00 328,261.87
64 Utilities 7,552.02 53,946.83 105,700.00 3,236.58 40,874.66 45,300.00 151,000.00 56,178.51
65 Professional Development 827.74 2,915.04 8,750.00 354.75 1,281.47 3,750.00 12,500.00 8,303.49
67 Other 5.00 1,598.68 - - 83.22 - - (1,681.90)
Program: 3300 - Customer Service Total: 81,587.01 776,322.07 1,298,650.00 28,645.15 332,448.03 394,350.00 1,693,000.00 584,229.90
Program: 3400 - Meter Service - - - -
51 Labor 13,733.45 130,416.95 228,000.00 - 2,344.16 - 228,000.00 95,238.89
53 Overtime 50.58 8,266.62 - - 398.35 - - (8,664.97)
56 Benefits 1,943.45 65,167.46 105,000.00 382.50 1,352.06 - 105,000.00 38,480.48
62 Materials and Supplies 169.13 772.57 3,000.00 - - - 3,000.00 2,227.43
63 Contract Services 96.36 7,177.12 9,000.00 96.39 722.27 - 9,000.00 1,100.61
64 Utilities 42.84 747.28 1,000.00 42.84 130.03 - 1,000.00 122.69
65 Professional Development - - - - - - - -
Program: 3400 - Meter Service Total: 16,035.81 212,548.00 346,000.00 521.73 4,946.87 - 346,000.00 128,505.13
Program: 4000 - Engineering - - - -
51 Labor 54,536.35 273,906.19 431,035.00 34,741.29 180,603.21 207,965.00 639,000.00 184,490.60
52 Temporary Labor - - - - - - - -
53 Overtime 183.22 183.22 - 122.15 122.15 - - (305.37)
56 Benefits 15,950.16 101,601.18 116,900.00 8,630.07 54,605.61 50,100.00 167,000.00 10,793.21
62 Materials and Supplies 88.95 5,111.89 8,400.00 82.96 3,624.23 3,600.00 12,000.00 3,263.88
63 Contract Services 11,946.48 121,431.55 159,411.00 5,145.64 36,965.51 68,319.00 227,730.00 69,332.94
64 Utilities 533.69 21,388.93 22,750.00 228.72 8,336.53 9,750.00 32,500.00 2,774.54
65 Professional Development 1,051.83 6,670.80 11,494.00 450.79 4,256.59 4,926.00 16,420.00 5,492.61
Program: 4000 - Engineering Surplus Total: 84,290.68 530,293.76 749,990.00 49,401.62 288,513.83 344,660.00 1,094,650.00 275,842.41
Program: 5000 - Water Production - - - -
51 Labor 46,316.86 418,447.34 625,000.00 - - - 625,000.00 206,552.66
53 Overtime 2,528.99 31,024.47 - - - - - (31,024.47)
54 Standby 1,120.00 10,531.43 - - - - - (10,531.43)
56 Benefits 17,148.23 169,655.19 235,000.00 - - - 235,000.00 65,344.81
61 Water Supply - 280,802.67 575,000.00 - - - 575,000.00 294,197.33
62 Materials and Supplies 9,831.62 139,361.08 236,000.00 - - - 236,000.00 96,638.92
63 Contract Services 32,059.82 117,797.14 270,000.00 - - - 270,000.00 152,202.86
64 Utilities 101,037.28 1,080,575.44 1,789,000.00 - - - 1,789,000.00 708,424.56
65 Professional Development 522.83 5,602.67 7,000.00 - - - 7,000.00 1,397.33
Program: 5000 - Water Production Total: 210,565.63 2,253,797.43 3,737,000.00 - - - 3,737,000.00 1,483,202.57
Program: 5100 - Water Treatment - - - -
51 Labor 15,772.64 146,815.61 216,500.00 - - - 216,500.00 69,684.39
53 Overtime 1,311.04 10,302.31 - - - - - (10,302.31)
56 Benefits 5,120.77 62,699.75 81,000.00 - - - 81,000.00 18,300.25
62 Materials and Supplies 22,426.71 105,501.94 135,000.00 - - - 135,000.00 29,498.06
63 Contract Services 33,179.28 156,827.57 165,500.00 - - - 165,500.00 8,672.43
64 Utilities 1,647.05 115,872.16 211,000.00 - - - 211,000.00 95,127.84
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended March 31, 2016
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 5100 - Water Treatment Total: 79,457.49 598,019.34 809,000.00 - - - 809,000.00 210,980.66
Program: 5200 - Water Quality - - - -
51 Labor 11,766.16 107,552.33 152,000.00 - - - 152,000.00 44,447.67
53 Overtime 282.87 2,263.69 - - - - - (2,263.69)
56 Benefits 4,425.91 42,314.45 60,000.00 - - - 60,000.00 17,685.55
62 Materials and Supplies 1,227.63 8,424.71 15,000.00 - - - 15,000.00 6,575.29
63 Contract Services 6,857.45 51,275.41 114,500.00 - - - 114,500.00 63,224.59
64 Utilities 325.30 1,449.68 2,500.00 - - - 2,500.00 1,050.32
65 Professional Development 125.83 125.83 - - - - - (125.83)
Program: 5200 - Water Quality Total: 25,011.15 213,406.10 344,000.00 - - - 344,000.00 130,593.90
Program: 6000 - Field Maintenance Administration - - - -
51 Labor 3,787.04 68,651.99 165,500.00 3,787.02 68,651.42 70,500.00 236,000.00 98,696.59
52 Temporary Labor - - - - - - - -
53 Overtime - - - - - - - -
54 Standby 1,040.00 9,823.52 - 560.00 6,660.65 - - (16,484.17)
56 Benefits 1,929.24 31,288.12 67,200.00 1,879.96 29,921.70 28,800.00 96,000.00 34,790.18
62 Materials and Supplies 158.30 913.91 2,100.00 158.30 913.89 900.00 3,000.00 1,172.20
63 Contract Services - - - - - - - -
64 Utilities 503.00 4,667.64 10,500.00 503.01 4,667.63 4,500.00 15,000.00 5,664.73
65 Professional Development 395.67 6,773.94 7,350.00 240.85 8,333.12 3,150.00 10,500.00 (4,607.06)
Program: 6000 - Field Maintenance Administration Tota 7,813.25 122,119.12 252,650.00 7,129.14 119,148.41 107,850.00 360,500.00 119,232.47
Program: 6100 - Water Maintenance - - - -
51 Labor 60,540.28 501,381.28 846,000.00 - - - 846,000.00 344,618.72
53 Overtime 11,620.95 124,234.21 - - - - - (124,234.21)
56 Benefits 25,027.85 235,512.35 325,000.00 - - - 325,000.00 89,487.65
62 Materials and Supplies 10,912.50 96,890.05 177,000.00 - - - 177,000.00 80,109.95
63 Contract Services 55,647.82 278,729.15 370,000.00 - - - 370,000.00 91,270.85
64 Utilities - 31,349.92 60,000.00 - - - 60,000.00 28,650.08
Program: 6100 - Water Maintenance Total: 163,749.40 1,268,096.96 1,778,000.00 - - - 1,778,000.00 509,903.04
Program: 6200 - Wastewater Maintenance - - - -
51 Labor - - - 9,743.49 93,528.61 158,000.00 158,000.00 64,471.39
53 Overtime - - - 1,489.71 19,879.31 - - (19,879.31)
56 Benefits - - - 4,856.09 45,896.01 64,000.00 64,000.00 18,103.99
62 Materials and Supplies - - - 5,725.31 15,584.76 22,000.00 22,000.00 6,415.24
Wastewater Treatment - - - 540,678.16 5,277,624.08 6,861,600.00 6,861,600.00 1,583,975.92
63 Contract Services - - - 2,262.30 216,331.29 591,400.00 591,400.00 375,068.71
Program: 6200 - Wastewater Maintenance Total:- - - 564,755.06 5,668,844.06 7,697,000.00 7,697,000.00 2,028,155.94
AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended March 31, 2016
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDE
Program: 7000 - Facilities Maintenance - - - -
51 Labor 4,102.69 38,353.72 49,200.00 2,209.11 20,651.77 61,800.00 111,000.00 51,994.51
53 Overtime 480.80 10,169.62 - 258.89 5,475.91 - - (15,645.53)
56 Benefits 2,366.32 23,276.74 37,100.00 1,210.25 11,957.90 15,900.00 53,000.00 17,765.36
62 Materials and Supplies 6,059.04 28,049.61 33,900.00 1,153.55 7,163.17 8,100.00 42,000.00 6,787.22
63 Contract Services 26,765.09 205,499.51 344,200.00 6,006.72 48,676.02 73,800.00 418,000.00 163,824.47
64 Utilities 9,166.75 84,416.18 148,000.00 4,935.93 45,005.65 57,000.00 205,000.00 75,578.17
65 Professional Development 11.54 11.54 - 4.95 4.95 - - (16.49)
Program: 7000 - Facilities Maintenance Total: 48,952.23 389,776.92 612,400.00 15,779.40 138,935.37 216,600.00 829,000.00 300,287.71
Program: 7100 - Fleet Maintenance - - - -
51 Labor 7,633.54 71,396.63 108,000.00 3,271.50 30,598.49 45,900.00 153,900.00 51,904.88
53 Overtime 75.10 342.87 - 32.18 146.94 - - (489.81)
56 Benefits 2,995.42 30,545.44 38,500.00 1,283.68 13,053.87 16,500.00 55,000.00 11,400.69
62 Materials and Supplies 2,846.08 35,135.10 46,200.00 1,828.11 17,308.10 19,800.00 66,000.00 13,556.80
63 Contract Services 5,192.99 35,710.85 52,500.00 2,507.92 27,990.82 22,500.00 75,000.00 11,298.33
64 Utilities 6,308.87 56,812.00 88,200.00 2,703.80 24,347.97 37,800.00 126,000.00 44,840.03
65 Professional Development - 1,270.15 3,150.00 - 544.35 1,350.00 4,500.00 2,685.50
Program: 7100 - Fleet Maintenance Total: 25,052.00 231,213.04 336,550.00 11,627.19 113,990.54 143,850.00 480,400.00 135,196.42
Program: 8000 - Capital - - -
71 -Debt Service 885,171.19 1,802,622.38 3,605,000.00 - 114,012.50 320,000.00 3,925,000.00 2,008,365.12
81 -Capital Improvement - 141,731.55 1,717,360.00 - 75,436.02 1,230,540.00 2,947,900.00 2,730,732.43
82 -Capital Outlay - - 615,250.00 - - 17,750.00 633,000.00 633,000.00
83 -Accounting Income Add back - - - - - - -
Program: 8000 - Capital Total: 885,171.19 1,944,353.93 5,937,610.00 - 189,448.52 1,568,290.00 7,505,900.00 5,372,097.55
Total Surplus (Deficit): (264,365.00)$ 5,136,176.81$ -$ 140,198.92$ 960,381.29$ -$ -$ -$
STAFF REPORT
Agenda Item #4.
Meeting Date: Ap ril 26, 2016
Dis cus s io n Item
To: Financ e and Policy Standing Committee Members
From: General Manager/C EO
Subject: Investment R eport for Quarter Ended Marc h 31, 2016
RECOMMENDATION:
Staff recommends that the F inance and P olic y Stand ing Co mmittee review the attached Investment Rep ort fo r the
quarter ended Marc h 31, 2016.
BACKGROUND / ANALYSIS:
California Government Co de §53646(b ) req uires the Treasurer or CFO o f a local agency to s ubmit a quarterly rep o rt
on the agenc y’s inves tments to the legis lative b o dy o f the agency within 30 d ays o f the end of eac h quarter.
Discussion
The attac hed s ched ule s hows all of the Distric t’s cash and inves tments, res tric ted and unrestricted, as of March 31,
2016. Attachment A s hows the inves tment sec urities p urc hased and retired during the quarter January to March 2016.
Increas es and d ecreases in highly liq uid funds, s uc h as LAIF, are explained in the narrative below.
Unrestricted Investments
LAIF
The balance held in the Loc al Agenc y Investment Fund at the b eginning o f the quarter was $16,142,449. The Dis tric t
made two withd rawals , totaling $1,385,000, fro m LAIF in Marc h; one to c o ver large checks to co ntrac to rs , and the
other to s end to Union Bank to cover p ayments on Dis trict b ond s due April 1st, 2016. In ad d ition, interes t earned
during las t quarter o f $13,966 was p o s ted to the ac co unt in January, resulting in an end ing b alance of $14,771,415.
LAIF earnings for the quarter end ed March 31s t were $18,401, calculated at an app o rtionment rate o f 0.46%; up
fro m 0.37% which had been in effec t for the p revio us q uarter. The earnings were pos ted to the Dis trict’s ac co unt on
April 15th, 2016.
Citizen’s Bus ines s Bank (CBB) Wealth Management
The to tal (book) value of the as s ets held with CBB dec reas ed $1,328 to $5,516,214 d uring the q uarter ended 3/31/16.
The balanc e in this ac c o unt is held bo th in a mo ney market ac count ($524,264) and in a portfolio o f Treas ury and
federal agency s ecurities s hown on Attachment A.
Net interes t payments rec eived on sec urities in the District’s po rtfolio were $5,856 and funds held in money market
ac co unts earned $257. Earnings were offs et b y a $5,385 amo rtizatio n charge agains t p remiums p aid o n the
ac quisition of c ertain b ond s , and inves tment manager fees paid during the quarter were $2,056.
There were no District trans fers to o r from this inves tment acc o unt during the quarter.
The fo llo wing sc hedule s ummarizes the activity fo r Unres tricted Inves tments during the Quarter end ed March 31,
2016:
Restricted Investments
Trus t acc o unts with Unio n Bank are us ed to safeguard funds which are restric ted by bo nd covenants. These
ac co unts c o ntain b ond proc eed s , whic h are res tric ted fo r use o n projects for which b ond s were issued, and to
rec eive fund transfers from the Dis trict for us e by the Trus tee to pay Dis trict b ond ho lders .
Unio n Bank – 2010 Revenue Bond Trust Ac counts
All b o nd p ro c eed s from the 2010 Revenue Bo nd issue have been s p ent and the related Water and Sewer Acquisitio n
trus t accounts clo s ed .
The Revenue and Interest Acc ounts are us ed by the Trus tee to rec eive fund s from the Dis tric t LAIF ac count
(dis cus s ed above) and make payments to 2010 Revenue Bond hold ers o n s emi-annual p ayment d ates of Ap ril 1st and
Oc to ber 1st.
Unio n Bank – 2013 Revenue Bond Trust Ac counts
As o f Marc h 31, 2016, the Dis trict had $401,420 of uns pent bond proc eeds to p ay for pipeline p ro jec ts c urrently
und er cons truc tio n. T hese funds s hould b e depleted by the end o f April when the Dis tric t receives the final invoice
fro m the City of Highland fo r the joint p ipeline/s torm d rain p ro jec t on 5th Street.
The Revenue and Interest Acc ounts are us ed by the Trus tee to rec eive fund s from the Dis tric t LAIF ac count and
make p ayments to 2013 Revenue Bond ho lders on semi-annual payment d ates o f April 1st and Octob er 1st.
Summary Sc hed ule o f Union Bank Trus tee Ac counts
The following sc hed ule s ummarizes activity in the Union Bank acc o unts for the Quarter ended Marc h 31, 2016:
AGENCY IDEALS AND ENDEAVORS:
Ideals and Endeavo r II - Maintain An Enviro nment C ommitted To Elevated Public S ervice
(E) - Prac tic e Trans parent & Acc o untable Fisc al Management
FISCAL IMPACT :
There is no fis cal impac t as s oc iated with this agenda item.
Respec tfully s ub mitted:
Rec o mmended by:
Jo hn Mura
General Manager / CEO
Brian Tompkins
Chief F inancial Officer
ATTACHMENTS:
Description Type
Investment Report for the Quarter Ended March 31, 20 16 Backup Material
Attachment A - CBB Investment Activity Report Quarter Ended
March 31, 2 016 Backup Material
EAST VALLEY WATER DISTRICT
Investment Activity
Quarter Ended March 31, 2016
Market
Purch Units / Maturity Adjusted Cost Matured / Adjusted Cost Value
Date Issuer CUSIP Yield Face Value Date 01/01/2016 Purchases Called 03/31/2016 03/31/2016
04/19/12 FHLB Series YP-2017 3133XNDB2 5.250% 26,793.11 06/15/17 31,136.35 1,536.14 29,600.21 27,953.77
09/16/13 Federal Home Loan Bank 313372Q80 2.580% 02/26/16 100,000.00 100,000.00 - -
08/27/14 Tenn Valley Authority 880591EQ1 1.750% 272,000 10/15/18 274,769.92 274,769.92 277,230.56
02/20/15 Federal Home Loan Bank 3130A43J9 1.750% 02/20/15 99,940.00 99,940.00 - -
01/27/16 Federal Home Loan Bank 3130A6XY8 2.000% 100,000 01/27/21 - 100,000.00 100,000.00 100,462.00
03/03/14 US Treasury Note 912828SY7 0.625% 300,000 05/31/17 297,937.50 297,937.50 299,823.00
10/19/15 Fannie Mae 3136G0S28 1.700% 355,000 10/23/20 354,645.00 354,645.00 355,035.50
03/15/16 Fannie Mae 3136G3CK9 1.520% 300,000 06/15/20 - 299,745.00 299,745.00 300,033.00
10/27/15 Freddie Mac 3134G3F88 1.500% 100,000 08/28/19 100,881.00 100,881.00 100,893.00
10/28/15 Freddie Mac 3134G73K5 1.700% 100,000 10/28/20 99,950.00 99,950.00 100,008.00
10/29/15 Freddie Mac 3134G7V65 1.450% 100,000 10/29/19 100,000.00 100,000.00 100,006.00
10/29/15 Freddie Mac 3134G7S28 1.350% 100,000 04/29/19 100,000.00 100,000.00 100,028.00
10/29/15 Freddie Mac 3134G72Q3 1.250% 200,000 04/29/19 200,000.00 200,000.00 200,004.00
10/29/15 Freddie Mac 3130A6NA1 1.400% 100,000 10/29/19 100,000.00 100,000.00 100,016.00
11/17/15 Freddie Mac 3134G76G1 1.050% 300,000 05/17/18 300,000.00 300,000.00 299,265.00
11/30/15 Freddie Mac 3134G82V0 1.900% 11/25/20 199,920.00 199,920.00 - -
11/30/15 Fannie Mae 3136G2UN5 1.500% 100,000 05/30/19 100,000.00 100,000.00 100,348.00
11/30/15 Freddie Mac 3134G83X5 1.350% 200,000 11/26/18 200,000.00 200,000.00 200,132.00
02/27/12 Freddie Mac Series 3578 31398JVS9 4.500% 09/15/16 9,193.73 9,193.73 - -
10/02/12 Freddie Mac 3134A4ZY3 5.750% 125,000 06/27/16 127,351.33 127,351.33 126,642.50
Activity (Book Value)
Attachment A
EAST VALLEY WATER DISTRICT
Investment Activity
Quarter Ended March 31, 2016
Market
Purch Units / Maturity Adjusted Cost Matured / Adjusted Cost Value
Date Issuer CUSIP Yield Face Value Date 01/01/2016 Purchases Called 03/31/2016 03/31/2016
Activity (Book Value)
11/23/12 US Treasury Note 912828MA5 2.750% 500,000 11/30/16 511,489.90 511,489.90 507,305.00
03/30/16 Federal Home Loan Bank 3130A7GD1 1.800% 200,000 03/30/21 - 200,000.00 200,000.00 200,068.00
08/13/13 Federal Farm Credit Bank 3133ECWV2 0.300% 200,000 12/07/16 199,660.00 199,660.00 200,312.00
12/02/13 US Treasury Note 912828UE8 0.750% 500,000 12/31/17 496,020.51 496,020.51 500,175.00
05/06/15 Freddie Mac 3134G6A37 1.740% 05/06/20 99,853.00 99,853.00 - -
09/30/15 Freddie Mac 3134G7UY5 2.000% 09/30/20 100,000.00 100,000.00 - -
10/29/15 Freddie Mac 3134G7U82 1.750% 500,000 10/29/20 499,900.00 499,900.00 500,035.00
11/23/15 Freddie Mac 3134G76C0 1.200% 300,000 11/23/18 300,000.00 300,000.00 300,048.00
11/30/15 Freddie Mac 3134G86F1 2.050% 11/25/20 100,000.00 100,000.00 - -
4,978,793 5,102,648.24 599,745.00 710,442.87 4,991,950.37 4,995,823.33
Attachment A
STAFF REPORT
Agenda Item #5.
Meeting Date: Ap ril 26, 2016
To: Financ e and P o licy S tand ing Committee Memb ers
From: G eneral Manager/CEO
Subject: Update to Co mp ensatio n Program and Performance Management Polic ies
RECOMMENDATION:
This rep o rt is p ro vided to the F inance and P o lic y S tand ing Co mmittee for review and informatio n o nly.
BACKGROUND / ANALYSIS:
Since implementing the C o mp ensatio n P ro gram and Performance Management P o licies, East Valley Water
District has partnered with Trakstar and implemented s oftware to auto mate and enhance o ur emp lo yee apprais al
p ro cess. Thro ughout the imp lementatio n proc es s staff reviewed the Compens ation P ro gram and Perfo rmanc e
Management Polic y and d etermined the fo llowing mino r c hanges need to be mad e as fo llo ws:
Compens ation Program
Removal of weighting – Our previous version as s igned weights to c o re competenc ies and goals and
o b jectives , however, s taff b elieves this s hould be flexible d ep ending on the d irectio n o f the District.
All references to Wo rk P lan have been remo ved as the Wo rk P lan was p art of the manual apprais al
p ro cess fo r go al and objec tive entry. Our new automated sys tem p ro vides s p ace for goals and
o b jectives within the appraisal.
Performance Management Polic y
Competenc ies are now rated o n a five-range s c ale ins tead of fo ur (F ar Exceeds Expec tatio ns, Exc eeds
Exp ectatio ns , Meets Expec tatio ns, Belo w Exp ectations , and Does No t Meet Exp ectations ).
All references to Wo rk P lan have been remo ved as the Wo rk P lan was p art of the manual apprais al
p ro cess for goal and objec tive entry. Our new automated sys tem provid es a sec tion fo r go als and
o b jectives within the appraisal.
Referenc e to a s ep arate P ay fo r Performanc e evaluation was remo ved as P ay for P erfo rmanc e will no w
b e evaluated d uring the regular ap p rais al p ro ces s to minimize ap p rais al red und anc y.
AGENCY IDEALS AND ENDEAVORS:
Id eals and End eavor II - Maintain An Environment Committed To Elevated P ublic S ervic e
(B) - Promote a pos itive o rganizational c ulture
(C) - Identify s trategies to attract and retain a high q uality workfo rce
REVIEW BY OTHERS:
This agend a item has b een reviewed by the Adminis trative team.
FISCAL IMPACT :
There is no fis c al imp act assoc iated with this agend a item.
Res p ectfully s ubmitted:
Rec o mmended b y:
Jo hn Mura
General Manager / C EO
Kerrie Bryan
HR/Ris k and Safety Manager
ATTACHMENTS:
Description Type
Compensation P rogram Po licy Cover Memo
Performance Management P olicy Cover Memo
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Compensation Program
Approval Date:
July 8, 2015
Policy No: 2.3 Page 1 of 4
Purpose
The East Valley Water District employee compensation program is designed to attract,
retain, motivate, and reward the best possible work force in an equitable manner. To
accomplish this, the District has established the following plan, provisions, and standards
for employee compensation.
Program
The employee compensation program is designed to fairly compensate each employee at
a salary that is determined by individual performance, funding, the competitive job
market, job responsibilities, and the required level of expertise. The compensation
program includes base salary, a Pay for Performance incentive component, and a
competitive benefit program.
Salary Ranges
Salary ranges will exist for all classifications. Each range shall have five (5) steps, two
and a half percent (2.5%) between steps. The salary ranges shall be established based on
the competitive market median less five percent (5%).
In order to maintain a competitive position within the labor market, the District shall
consider adjustments to salary ranges. Adjustments to the ranges shall be based upon
marketplace data and budget considerations.
Adjustments to individual salaries based on range movement are not automatic. An
employee must “meet expectations” in order to receive a step increase. If an employee
“does not meet expectations” on the Performance Evaluation then a step increase may
not be granted.
Employee Increases
A designated supervisor shall be responsible for 1) the annual review of each employee’s
performance; and 2) recommendations for employee salary increases. Increase
recommendations shall be within the District’s annual salary budget guidelines and based
on the individual employee’s performance.
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Compensation Program
Approval Date:
July 8, 2015
Policy No: 2.3 Page 2 of 4
Guidelines for recommending increases:
Range Minimum is the portion of the range where a new or less experienced
employee would be placed. Progress through the range would occur as an
employee moves towards the fully competent level (maximum of the range).
There may be circumstances, such as hiring a highly experienced individual,
which would warrant salary placement near or at the range maximum.
Exceptions must be approved by the General Manager.
The Range Maximum is the position of the salary range where an employee
may normally expect to progress. Most employees will achieve and maintain a
salary at this point of the range (fully competent). The achievement of full
competency is determined by the ability to meet standards in the District’s
core competencies and achievement of individually determined goals for the
review period.
Annual Increase Guidelines:
Adjustments to an employee’s salary will be made based on the results of the
Performance Evaluation. Salary adjustments shall be based on achievement of core
competencies and goals and objectives.
If an employee is evaluated as “meets expectations” or better, and is not yet at the top
of the range, the employee will be granted a step advancement within 30 days of the
annual performance review cycle.
Timing of Increases
Salary increases will be considered on an annual basis, in conjunction with the District’s
fiscal year performance review cycle in July of each year.
Start Salary
Human Resources, in collaboration with the hiring manager, will determine the start rate
of pay within the established range for a newly hired employee.
New Hires
An employee shall be eligible for advancement in step at the satisfactory
completion of his/her twelve (12) month probationary period as indicated on
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Compensation Program
Approval Date:
July 8, 2015
Policy No: 2.3 Page 3 of 4
the Performance Evaluation. Advancement in step may be denied in the event
of an extension of probation or an imposition of discipline.
Individuals passing probation during the first nine (9) months of the annual
rating period (July 1 – March 31) will be eligible to participate in the current
District-wide annual performance review cycle (example below).
o Employees hired from July 1st through March 31st
Month of hire: January 2015
1st step increase: January 2016
2nd step increase: July 2016 – now on the District-wide annual
performance review cycle
Pay for Performance program eligibility begins: July 2016
Individuals passing probation within the last three (3) months of the rating
period, April 1st – June 30th (4th quarter) will be eligible to participate in the
following year’s annual performance review cycle (example below).
o Employees hired during the 4th quarter of the year April 1st through
June 30th
Month of hire: April 2015
1st step increase: April 2016
2nd step increase: July 2017
Pay for Performance program eligibility begins: July 2016
Promotions
If an individual is promoted within the review period, performance in both positions will
be evaluated for Pay for Performance purposes.
Pay for Performance Program Guidelines:
The Pay for Performance Program is an incentive program that allows for up to an
additional five percent (5%) of base salary, aligned with the performance review cycle, to
be paid out annually in lump sum form for exceptional performance.* Employees are
eligible for the program upon completion of probation.
Pay for Performance is utilized for those employees whose performance consistently
exceeds expectations as defined by efforts toward divisional goal achievement and
exceptional contributions toward the Pay for Performance competencies. An employee
must at least “meet expectations” in all core competencies and goal achievement on
their annual Performance Evaluation in order to be eligible for this program. Also, an
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Compensation Program
Approval Date:
July 8, 2015
Policy No: 2.3 Page 4 of 4
employee may not have received formal discipline during the rating period to be
considered eligible for this program.
Employees with performance that either “Meets Expectations,” “Exceeds
Expectations,” or “Far Exceeds Expectations,” will have the opportunity to
participate in the Pay for Performance Program and have the potential to
earn a lump sum payment of up to 5% of base salary.
If base pay is above the maximum: Employees with pay frozen at or above
the maximum of their range and perform at “Meets Expectations,” “Exceeds
Expectations,” or “Far Exceeds Expectations,” will have the opportunity to
participate in the Pay for Performance Program and have the potential to
earn a lump sum payment up to 5% above the range maximum.
*Earning potential is limited to 3% for the first rating period (January 1, 2015-June 30, 2015) due to the
plan only being in effect for half a year.
Pay for Performance Evaluation Procedure:
The process for the Pay for Performance evaluation is as follows:
1) Core competencies, goals and objectives will be determined at the beginning of
the fiscal year.
2) Supervisors and managers will meet with staff to communicate Department and
individual goals and recommended actions staff should take to achieve these
goals.
3) Prior to the end of the rating period (June 30th), staff will be asked to
complete a self-evaluation relating to the core competencies, goals and
objectives for their supervisor to review.
4) At the end of the rating period, a separate Pay for Performance evaluation will
be completed to document each employee’s accomplishments relative to the
competencies, goals and objectives to determine eligibility and percentage
recommended for incentive pay.
Revised: April 26, 2016
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Performance Management Policy
Approval Date:
July 8, 2015
Policy No: 5.3 Page 1 of 4
Purpose
The purpose of this policy is to motivate employees to work at their highest level by
outlining work responsibilities, jointly establishing goals and objectives, reviewing
progress, and subsequently planning for future development. The Performance
Management Policy also provides a basis for rewarding employees according to their
achievement.
Policy
It is the policy of East Valley Water District to regularly evaluate employees related to
performance standards and specific aspects of their jobs.
Human Resources will recommend and provide the forms for this purpose as well as
monitor and amend these procedures to ensure that the system is fair and equitable to
employees and that it provides reliable information regarding job performance.
When an employee begins work with the District, his/her supervisor will discuss the
responsibilities and expectations of the position. Employees will be evaluated on an
annual basis unless stated otherwise in the following schedule and the entire period will
be reviewed. The Performance Evaluation provides for the supervisor’s appraisal of the
employee’s job performance relevant to core competencies and goals and objectives
established for the current rating period. Core job competencies are defined in the
evaluation form and are a tool to assist in establishing organizational consistency in
determining the level of performance of each employee.
The competencies are rated on a range including Far Exceeds Expectations, Exceeds
Expectations, Meets Expectations, Below Expectations, and Does Not Meet Expectations.
Additional space is provided for comments and specific examples to support the ratings.
The employee will be evaluated on the basis of standards expected to be met for the
classification to which assigned.
Schedule for Evaluation
A. Each probationary employee shall receive feedback within the first six months of
employment, upon completion of the twelve-month probationary period, and upon
the completion of any extended probationary period.
B. An annual Performance Evaluation shall be prepared for those employees who have
achieved regular status. The evaluation will be prepared and discussed with the
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Performance Management Policy
Approval Date:
July 8, 2015
Policy No: 5.3 Page 2 of 4
employee within a thirty (30) day period of the end of the evaluation period, which
for all regular, non-probationary employees will be June 30th of each year.
C. A Performance Evaluation Report will be required whenever a pay increase is
recommended. Special reports may be initiated to recognize and document
exceptional performance or to document a warning to the employee that, if
performance does not improve, disciplinary action could be initiated.
Authority to Evaluate
The employee’s immediate supervisor, division manager, and/or department head shall
have the authority to evaluate. Such authority may be delegated to a supervisor who is
most familiar with the work of an employee in the absence of their immediate
supervisor.
Performance Evaluation Procedure
1. The Performance Evaluation meeting(s) with the employee should be an
interactive process to ensure clarity and accuracy. To assist in this process,
the employee will be asked to complete a self-evaluation as well as provide
input into his/her goals for the upcoming evaluation period and turn them into
the reviewing supervisor one week prior to the Performance Evaluation
meeting. Employees are responsible for scheduling the evaluation meeting with
their supervisor.
2. At the same time, the supervisor, division manager, and/or department head
(evaluator) will prepare a draft Performance Evaluation prior to the meeting.
Supervisors use the Performance Evaluation to reflect the employee’s
performance for the review period relative to the core competencies and the
goals and objectives established during the prior year’s evaluation meeting. In
addition, incorporating information obtained from the employee’s goals and
objectives submittal, supervisors are to create and enter employee goals and
objectives for the upcoming year.
3. The report will be forwarded to the manager or department head for review
and comment. Upon completion of review and comment, the department head
will forward back to the evaluator for review. If the performance review
reflects a rating below “meets expectations,” it will be forwarded to Human
Resources for final review.
4. Once evaluation is finalized, Human Resources will route for appropriate
signatures prior to employee review. The finalized report will be forwarded
back to the evaluator to prepare for the employee meeting.
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Performance Management Policy
Approval Date:
July 8, 2015
Policy No: 5.3 Page 3 of 4
5. The employee will be given the opportunity to review the evaluation prior to
meeting with the evaluator.
6. The evaluator will conduct the evaluation meeting in a private, comfortable
location and will ensure enough time is allotted for discussion. The employee
and supervisor will meet to discuss the completed draft evaluation, employee
goals and objectives, and discuss the supervisor’s goals and objectives to be
accomplished during the upcoming period. If no changes are needed, it
becomes final and supervisor and employee should sign off on the evaluation
and the next year’s goals and objectives.
7. Follow-Up Evaluation Meeting If needed, within two weeks of the first meeting,
supervisors should schedule a second meeting with employees to review final
changes and sign off on the evaluation as well as the next year’s goals and
objectives. A copy of the Performance Evaluation will be provided to the
employee and the original will be kept in the employee’s personnel file.
8. Appeal If an employee disagrees with the Performance Evaluation, he or she
should first discuss the concerns with the supervisor and attempt to resolve the
differences of perceptions about performance. If the employee believes the
results of the evaluation do not accurately reflect the situation, the employee
may simply provide comments to that effect in the space allotted, or contact
the next level manager or Human Resources to request a review.
9. At the conclusion of the evaluation meeting, the employee will add comments
as desired and sign on the designated signature line.
10. The completed evaluation will be forwarded to Human Resources for logging,
preparing of the Personnel Action Form (when appropriate), distribution of
copies, and filing into the Personnel File.
11. Six Month Check-In Six months into the review period (i.e., in December of
every year), supervisors and employees should meet and discuss the previously
established goals and objectives that were developed at the beginning of the
review period. Understanding that circumstances and priorities often change,
any needed revisions and updates should be made at this time.
12. For new hires, the first performance appraisal is to occur halfway through the
one-year probationary period (six-months). At the time of the six-month
evaluation goals and objectives for the remaining six months of the
probationary period are to be developed. The appraisal of these goals and
objectives will occur at the time of the annual evaluation.
EAST VALLEY WATER DISTRICT
Administrative Policies & Programs
Policy Title: Performance Management Policy
Approval Date:
July 8, 2015
Policy No: 5.3 Page 4 of 4
Employee’s Acknowledgement
The employee’s signature is an acknowledgment that the evaluation meeting was
conducted. The signature does not necessarily mean that the employee agrees with the
evaluation content. The employee may enter remarks/comments in the space provided
or attach a separate written response specific to the evaluation.
Effects of Evaluation Criteria Not Meeting Expectations
In the event that an employee does not meet performance expectations on a specific
criterion or on the overall evaluation, a Performance Improvement Plan (PIP) will be
prepared and discussed with the employee.
Details of the Performance Improvement Plan (PIP)
A. The Performance Improvement Plan (PIP) documents an arrangement for required
performance improvement and is used as a tool to monitor and measure below
standard job performance in an effort to assist the employee in improving their
performance. The plan will consist of the following:
1. Listing of the evaluated performance criteria and the insufficiency identified
2. Expected outcome from the PIP
3. Action plan and goals (must be specific and measureable)
4. Timeline for improvement (Set follow-up review meeting for 30/60/90 days)
B. During the follow-up review, the employee will be made aware of progress achieved
towards the required improvement as described in the PIP. If the employee has not
achieved the required improvement, the supervisor, division manager, and/or
department head will discuss and document the identified continued deficiencies. If
necessary, disciplinary action may be initiated at this time, up to and including
termination.
Pay for Performance Program Evaluation
In order to encourage exceptional performance at the District, a Pay for Performance
Incentive program has been established which will be linked to the District’s annual
evaluation cycle. Supervisors will document each employee’s accomplishments relative
to the goals and core competencies and will determine eligibility and percentage
recommended for incentive pay.
Revised Date: April 26, 2016