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HomeMy WebLinkAboutAgenda Packet - Finance & Human Resources Committee - 07/10/2018F IN A N C E A N D HUMA N RES O URC ES C O MMIT T EE J uly 10, 2018 - 3:30 PM 31111 Greenspot Road, Highland C A 92346 AGE N D A C A LL TO O RD ER PLED G E O F A LLEG IA N C E PUBLIC C O MMEN T S N E W B U SI N E SS 1.Review Engagement Letter and Planning Document from CliftonLarsonAllen, LLP for Preparation of the District's FY 2017-18 Audit 2.Review Delinquent Water and Wastewater Charges to Tax Rolls 2018-19 3.Review Volunteer Program AD J O U RN P LEAS E NO T E: P urs uant to G overnment C ode S ec tion 54954.2(a), any reques t for a dis ability-related modification or ac commodation, including auxiliary aids or services, that is s ought in order to partic ipate in the above- agendized public meeting should be direc ted to the District C lerk at (909) 885-4900 at least 72 hours prior to said meeting. S TAF F R E P ORT Agenda Item #1. Meeting Date: July 10, 2018 Disc ussion Item To: F I NANC E AND HUMAN R ES O UR C ES C O MMI T T EE F rom: C hief F inancial O ffic er Subject: R eview Engagement Letter and P lanning Doc ument from C liftonLarsonAllen, LLP for P reparation of the District's F Y 2017-18 Audit R E C OMME N D AT ION: S taff recommend s that the F inanc e and Human R esources S tanding C o mmittee (C o mmittee) review the Engagement Letter and p lanning doc ument from C liftonLars o nAllen, LLP (C LA) fo r the preparation of the Audit of F inanc ials for EVW D for the year ended June 30, 2018. B AC KG R OUN D / AN ALYS IS: S taff has p laced this item o n the C ommittee meeting agenda in o rd er to reintro d uc e the p rinc ip als from the Dis tric t’s aud it firm. I n ad d ition, as auditing is a review of managements ’ ac tivities , b es t p ractices dic tate that a line of c ommunication be establis hed between the District auditors and G overning Board. T herefore, attac hed for the C o mmittee to review is the Engagement Letter fro m C LA to provid e auditing s ervic es to EVW D for the fis cal year ended June 30, 2018. T he Engagement Letter exp lains what the objectives o f these s ervic es will b e and desc rib e the p ro cedures that will b e us ed to perform their wo rk. Also attached is the firm’s ‘O verall P lan to Ac c o mp lis h the Aud it’ doc ument whic h provid es ins ight as to what audit s ervic es will be p ro vided during the aud it, in acc o rd anc e with, generally acc ep ted ac counting principles (G AAP ). Auditing S tandards require for these d o cuments to b e communic ated to those charged with G o vernanc e and C LA is present to answer any questions. AG E N C Y G O ALS AN D O B J E C T IVE S : G oal and O bjectives I I - Maintain a C ommitment to S ustainability, Transparency, and Acc ountability a) P rac tic e Trans parent and Acc ountable 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 Department. F IS C AL IMPAC T T here is no fisc al impac t as s ociated with this agenda item. ATTAC H M EN TS: Description Type E VW D Engagement Letter Backup Material P lanning Document Backup Material CliftonLarsonAllen LLP 2210 East Route 66 Glendora, CA 91740 626-857-7300 | fax 626-857-7302 CLAconnect.com   May 1, 2018  Mr. Brian Tompkins  East Valley Water District  31111 Greenspot Road  Highland, CA 92346    Dear Mr. Tompkins:  We are pleased to confirm our understanding of the terms and objectives of our engagement and the nature  and limitations of the audit and nonaudit services CliftonLarsonAllen LLP (“CLA,” “we,” “us,” and “our”) will  provide for East Valley Water District ( “EVWD” , “you,” “your,” or “the entity”) for the year ended June 30,  2018.  Renee Graves is responsible for the services provided to you. She will be assisted by Leslie Ward, who is  responsible for the performance of the audit engagement.  Audit services  We will audit the basic financial statements included in the Comprehensive Annual Financial Report, as of and  for the year ended June 30, 2018, and the related notes to the financial statements.  The Governmental Accounting Standards Board (GASB) provides for certain required supplementary information  (RSI) to accompany the entity’s basic financial statements. The following RSI will be subjected to certain limited  procedures, but will not be audited.  1. Management’s discussion and analysis.  2. GASB‐required supplementary pension and OPEB information under modified reporting.  We will also evaluate and report on the presentation of the supplementary information accompanying the  financial statements in relation to the financial statements as a whole.  Nonaudit services  We will also provide the following nonaudit services:   Preparation of adjusting journal entries.   Preparation and transmission of the State Controller’s Annual Financial Transaction Report for California  Special Districts.  Audit objectives  The objective of our audit is the expression of an opinion about whether your basic financial statements are  fairly presented, in all material respects, in conformity with accounting principles generally accepted in the  May 1, 2018  East Valley Water District  Page 2  United States of America (U.S. GAAP). Our audit will be conducted in accordance with auditing standards  generally accepted in the United States of America (U.S. GAAS) and the standards for financial audits contained  in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests  of your accounting records and other procedures we consider necessary to enable us to express such an opinion.  We will apply certain limited procedures to the RSI in accordance with U.S. GAAS. However, we will not express  an opinion or provide any assurance on the RSI because the limited procedures do not provide us with sufficient  evidence to express an opinion or provide any assurance. We will also perform procedures to enable us to  express an opinion on whether the supplementary information other than RSI accompanying the financial  statements is fairly stated, in all material respects, in relation to the financial statements as a whole.  We will issue a written report upon completion of our audit of your financial statements. We cannot provide  assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us  to modify our opinion, add an emphasis‐of‐matter or other‐matter paragraph(s), or withdraw from the  engagement. If our opinion is other than unmodified, we will discuss the reasons with you in advance. If  circumstances occur related to the condition of your records, the availability of sufficient, appropriate audit  evidence, or the existence of a significant risk of material misstatement of the financial statements caused by  error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment prevent  us from completing the audit or forming opinions on the financial statements, we retain the right to take any  course of action permitted by professional standards, including declining to express an opinion or issue a report,  or withdrawing from the engagement.  We will also provide a report (which does not include an opinion) on internal control related to the financial  statements and on compliance with the provisions of laws, regulations, contracts, and grant agreements,  noncompliance with which could have a material effect on the financial statements, as required by Government  Auditing Standards. The report on internal control over financial reporting and on compliance and other matters  will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of our  testing of internal control and compliance and the result of that testing, and not to provide an opinion on the  effectiveness of the entity’s internal control or on compliance, and (2) that the report is an integral part of an  audit performed in accordance with Government Auditing Standards in considering the entity’s internal control  and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our  audit we become aware that the entity is subject to an audit requirement that is not encompassed in the terms  of this engagement, we will communicate to management and those charged with governance that an audit  conducted in accordance with U.S. GAAS and the standards for financial audits contained in Government  Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.  Auditor responsibilities, procedures, and limitations  We will conduct our audit in accordance with U.S. GAAS and the standards for financial audits contained in  Government Auditing Standards. Those standards require that we plan and perform the audit to obtain  reasonable assurance about whether the basic financial statements as a whole are free from material  misstatement, whether due to fraud or error. An audit involves performing procedures to obtain sufficient  appropriate audit evidence about the amounts and disclosures in the basic financial statements. The procedures  selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of  the financial statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of  accounting policies used and the reasonableness of significant accounting estimates made by management, as  well as evaluating the overall presentation of the basic financial statements.  May 1, 2018  East Valley Water District  Page 3  There is an unavoidable risk, because of the inherent limitations of an audit, together with the inherent  limitations of internal control, that some material misstatements may not be detected, even though the audit is  properly planned and performed in accordance with U.S. GAAS and Government Auditing Standards. Because we  will not perform a detailed examination of all transactions, material misstatements, whether from (1) errors,  (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental  regulations that are attributable to the entity or to acts by management or employees acting on behalf of the  entity, may not be detected. Because the determination of abuse is subjective, Government Auditing Standards  do not expect auditors to provide reasonable assurance of detecting abuse.  In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental  regulations that do not have a direct and material effect on the financial statements. However, we will inform  the appropriate level of management and those charged with governance of any material errors, fraudulent  financial reporting, or misappropriation of assets that come to our attention. We will also inform the  appropriate level of management and those charged with governance of any violations of laws or governmental  regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to  our attention.  In making our risk assessments, we consider internal control relevant to the entity’s preparation and fair  presentation of the basic financial statements in order to design audit procedures that are appropriate in the  circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal  control. Tests of controls may be performed to test the effectiveness of certain controls that we consider  relevant to preventing and detecting fraud or errors that are material to the financial statements and to  preventing and detecting misstatements resulting from noncompliance with provisions of laws, regulations,  contracts, and grant agreements that have a material effect on the financial statements. Our tests, if performed,  will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no  opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.  An audit is not designed to provide assurance on internal control or to identify deficiencies, significant  deficiencies, or material weaknesses in internal control. However, we will communicate to you in writing  significant deficiencies or material weaknesses in internal control relevant to the audit of the basic financial  statements that we identify during the audit that are required to be communicated under AICPA professional  standards and Government Auditing Standards.  As part of obtaining reasonable assurance about whether the financial statements are free of material  misstatement, we will perform tests of the entity’s compliance with the provisions of laws, regulations,  contracts, and grant agreements that have a material effect on the financial statements. However, the objective  of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in  our report on compliance issued pursuant to Government Auditing Standards.  We will include in our report on internal control over financial reporting and compliance relevant information  about any fraud; noncompliance with provisions of laws, regulations, contracts, or grant agreements; or abuse  that may have occurred that are required to be communicated under Government Auditing Standards.  Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later  periods for which we are not engaged as auditors.  May 1, 2018  East Valley Water District  Page 4  Management responsibilities  Our audit will be conducted on the basis that you (management and, when appropriate, those charged with  governance) acknowledge and understand that you have certain responsibilities that are fundamental to the  conduct of an audit.  You are responsible for the preparation and fair presentation of the financial statements, RSI and statistical  section in accordance with U.S. GAAP. Management’s responsibilities include the selection and application of  accounting principles; recording and reflecting all transactions in the financial statements; determining the  reasonableness of significant accounting estimates included in the financial statements; adjusting the financial  statements to correct material misstatements; and confirming to us in the management representation letter  that the effects of any uncorrected misstatements aggregated by us during the current engagement and  pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial  statements taken as a whole.  You are responsible for the design, implementation, and maintenance of effective internal control, including  evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met  relevant to the preparation and fair presentation of financial statements that are free from material  misstatement, whether due to fraud or error. You are responsible for the design, implementation, and  maintenance of internal controls to prevent and detect fraud; assessing the risk that the financial statements  may be materially misstated as a result of fraud; and for informing us about all known or suspected fraud  affecting the entity involving (1) management, (2) employees who have significant roles in internal control, and  (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include  informing us of your knowledge of any allegations of fraud or suspected fraud affecting the entity received in  communications from employees, former employees, grantors, regulators, or others. In addition, you are  responsible for implementing systems designed to achieve compliance with applicable laws and regulations and  the provisions of contracts and grant agreements; identifying and ensuring that the entity complies with  applicable laws, regulations, contracts, and grant agreements; and informing us of all instances of identified or  suspected noncompliance whose effects on the financial statements should be considered. You are responsible  for taking timely and appropriate steps to remedy any fraud; noncompliance with provisions of laws,  regulations, contracts, or grant agreements; or abuse that we may report.  You are responsible for ensuring that management is reliable and for providing us with (1) access to all  information of which you are aware that is relevant to the preparation and fair presentation of the financial  statements, such as records, documentation, and other matters, and for the accuracy and completeness of that  information, and for ensuring the information is reliable and properly reported; (2) additional information that  we may request for the purpose of the audit; and (3) unrestricted access to persons within the entity from  whom we determine it necessary to obtain audit evidence. You agree to inform us of events occurring or facts  discovered subsequent to the date of the financial statements that may affect the financial statements.   Management is responsible for the preparation of the supplementary information in accordance with U.S.  GAAP. You agree to include our report on the supplementary information in any document that contains, and  indicates that we have reported on, the supplementary information. You also agree to include the audited  financial statements with any presentation of the supplementary information that includes our report thereon  or make the audited financial statements readily available to users of the supplementary information no later  May 1, 2018  East Valley Water District  Page 5  than the date the supplementary information is issued with our report thereon. You agree to provide us written  representations related to the presentation of the supplementary information.  Management is responsible for providing us with a written confirmation concerning representations made by  you and your staff to us in connection with the audit and the presentation of the basic financial statements and  RSI. During our engagement, we will request information and explanations from you regarding, among other  matters, the entity’s activities, internal control, future plans, specific transactions, and accounting systems and  procedures. The procedures we will perform during our engagement and the conclusions we reach as a basis for  our report will be heavily influenced by the representations that we receive in the representation letter and  otherwise from you. Accordingly, inaccurate, incomplete, or false representations could cause us to expend  unnecessary effort or could cause a material fraud or error to go undetected by our procedures. In view of the  foregoing, you agree that we shall not be responsible for any misstatements in the entity’s financial statements  that we may fail to detect as a result of misrepresentations made to us by you.  Management is responsible for establishing and maintaining a process for tracking the status of audit findings  and recommendations. Management is also responsible for identifying for us previous financial audits,  attestation engagements, performance audits, or other studies related to the objectives discussed in the “Audit  objectives” section of this letter. This responsibility includes relaying to us corrective actions taken to address  significant findings and recommendations resulting from those audits, attestation engagements, performance  audits, or other engagements or studies. You are also responsible for providing management’s views on our  current findings, conclusions, and recommendations, as well as your planned corrective actions for the report,  and for the timing and format for providing that information.  Responsibilities and limitations related to nonaudit services  For all nonaudit services we may provide to you, management agrees to assume all management  responsibilities; oversee the services by designating an individual, preferably within senior management, who  possesses suitable skill, knowledge, and/or experience to understand and oversee the services; evaluate the  adequacy and results of the services; and accept responsibility for the results of the services.  The responsibilities and limitations related to the nonaudit services performed as part of this engagement are as  follows:   We will propose adjusting journal entries as needed. You will be required to review and approve those  entries and to understand the nature of the changes and their impact on the financial statements.   We will prepare the Annual Financial Transactions Report for California Special Districts as required by  the State Controller’s Office. You will be required to review and approve the report prior to its  transmission to the State Controller’s Office.  These nonaudit services do not constitute an audit under Government Auditing Standards and such services will  not be conducted in accordance with Government Auditing Standards.  Use of financial statements  The financial statements and our report thereon are for management’s use. If you intend to reproduce and  publish the financial statements and our report thereon, they must be reproduced in their entirety. Inclusion of  May 1, 2018  East Valley Water District  Page 6  the audited financial statements in a document, such as an annual report or an offering document, should be  done only with our prior approval of the document. You are responsible to provide us the opportunity to review  such documents before issuance.  If the parties (i.e., you and CLA) agree that CLA will not be involved with your official statements related to  municipal securities filings or other offering documents, we will require that any official statements or other  offering documents issued by you with which we are not involved clearly indicate that CLA is not involved with  the contents of such documents. Such disclosure should read as follows:  CliftonLarsonAllen LLP, our independent auditor, has not been engaged to perform and has not  performed, since the date of its report included herein, any procedures on the financial statements  addressed in that report. CliftonLarsonAllen LLP also has not performed any procedures relating to this  offering document.  With regard to the electronic dissemination of audited financial statements, including financial statements  published electronically on your website or submitted on a regulator website, you understand that electronic  sites are a means to distribute information and, therefore, we are not required to read the information  contained in those sites or to consider the consistency of other information in the electronic site with the  original document.  We may issue preliminary draft financial statements to you for your review. Any preliminary draft financial  statements should not be relied on or distributed.  Engagement administration and other matters  We expect to begin our audit interim work in May 2018 and our final field work in September 2018. We  understand that your employees will prepare all confirmations, account analyses, and audit schedules we  request and will locate any documents or invoices selected by us for testing. A list of information we expect to  need for our audit and the dates required will be provided in a separate communication.  We will provide copies of our reports to the entity; however, management is responsible for distribution of the  reports and the financial statements. Unless restricted by law or regulation, or containing privileged and  confidential information, copies of our reports are to be made available for public inspection.  The audit documentation for this engagement is the sole and exclusive property of CLA and constitutes  confidential and proprietary information. However, subject to applicable laws and regulations, audit  documentation and appropriate individuals will be made available upon request and in a timely manner to a  regulator or its designee, the U.S. Government Accountability Office for purposes of a quality review of the  audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request.  If requested, access to such audit documentation will be provided under the supervision of CLA personnel.  Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned  parties. These parties may intend, or decide, to distribute the copies or information contained therein to others,  including other governmental agencies.  The audit documentation for this engagement will be retained for a minimum of seven years after the report  release date or for any additional period requested by the regulator.  May 1, 2018  East Valley Water District  Page 7  CLA will not disclose any confidential, proprietary, or privileged information of the entity to any persons without  the authorization of entity management or unless required by law. This confidentiality provision does not  prohibit us from disclosing your information to one or more of our affiliated companies in order to provide  services that you have requested from us or from any such affiliated company. Any such affiliated company shall  be subject to the same restrictions on the use and disclosure of your information as apply to us.  Our engagement and responsibility end on delivery of our signed report. Any additional services that might be  requested will be a separate, new engagement. The terms and conditions of that new engagement will be  governed by a new, specific engagement letter for that service.  Government Auditing Standards require that we make our most recent external peer review report publicly  available. The report is posted on our website at www.CLAconnect.com/Aboutus/.  Mediation  Any disagreement, controversy, or claim (“Dispute”) that may arise out of any aspect of our services or  relationship with you, including this engagement, shall be submitted to non‐binding mediation by written notice  (“Mediation Notice”) to the other party. In mediation, we will work with you to resolve any differences  voluntarily with the aid of an impartial mediator.   The mediation will be conducted as specified by the mediator and agreed upon by the parties. The parties agree  to discuss their differences in good faith and to attempt, with the assistance of the mediator, to reach an  amicable resolution of the Dispute.  Each party will bear its own costs in the mediation. The fees and expenses of the mediator will be shared equally  by the parties.  Any Dispute will be governed by the laws of the state of California, without giving effect to choice of law  principles.  Time limitation  The nature of our services makes it difficult, with the passage of time, to gather and present evidence that fully  and fairly establishes the facts underlying any Dispute that may arise between the parties. The parties agree  that, notwithstanding any statute or law of limitations that might otherwise apply to a Dispute, including one  arising out of this agreement or the services performed under this agreement, for breach of contract or fiduciary  duty, tort, fraud, misrepresentation or any other cause of action or remedy, any action or legal proceeding by  you against us must be commenced within twenty‐four (24) months (“Limitation Period”) after the date when  we deliver our final audit report under this agreement to you, regardless of whether we do other services for  you relating to the audit report, or you shall be forever barred from commencing a lawsuit or obtaining any legal  or equitable relief or recovery.  The Limitation Period applies and begins to run even if you have not suffered any damage or loss, or have not  become aware of the existence or possible existence of a Dispute.      May 1, 2018  East Valley Water District  Page 8  Fees  Our fees for these services will not exceed $18,800, including out of pocket expenses for travel.  Our fees for  preparation and transmission of the State Controller’s Annual Financial Transaction Report for California Special  Districts will not exceed $750.  The fee estimate is based on anticipated cooperation from your personnel and  their assistance with preparing confirmations and requested schedules. If the requested items are not available  on the dates required or are not accurate, the estimated fee for services will likely be higher. If unexpected  circumstances require significant additional time, we will advise you before undertaking work that would require  a substantial increase in the fee estimate. Our invoices for these fees will be rendered as work progresses and  are payable on presentation. In accordance with our firm policies, work may be suspended if your account  becomes 30 days or more overdue and will not be resumed until your account is paid in full. If we elect to  terminate our services for nonpayment, our engagement will be deemed to have been completed even if we  have not issued our reports. You will be obligated to compensate us for all time expended and to reimburse us  for all out‐of‐pocket expenditures through the date of termination.  Other fees  You also agree to compensate us for any time and expenses, including time and expenses of legal counsel, we  may incur in responding to discovery requests or participating as a witness or otherwise in any legal, regulatory,  or other proceedings that we are asked to respond to on your behalf.  Subcontractors  CLA may, at times, use subcontractors to perform services under this agreement, and they may have access to  your information and records. Any such subcontractors will be subject to the same restrictions on the use of  such information and records as apply to CLA under this agreement.  Agreement  We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the  significant terms of our engagement. This letter constitutes the entire agreement regarding these services and  supersedes all prior agreements (whether oral or written), understandings, negotiations, and discussions  between you and CLA. If you have any questions, please let us know. Please sign, date, and return a copy of this  letter to us to indicate your acknowledgment and understanding of, and agreement with, the arrangements for  our audit of your financial statements including the terms of our engagement and the parties’ respective  responsibilities.  Sincerely,  CliftonLarsonAllen LLP      Renee S. Graves, CPA, CGFM  Principal  626‐857‐7300  Renee.graves@CLAconnect.com  CliftonLarsonAllen LLP 2210 East Route 66 Glendora, CA 91740 626-857-7300 | fax 626-857-7302 CLAconnect.com EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 Presented by CliftonLarsonAllen LLP Renee Graves, CPA, CGFM Leslie Ward, CPA July 10, 2018 Finance Committee East Valley Water District Highland, California AUDIT SERVICES/OBJECTIVES Our audit will be made in accordance with auditing standards generally accepted in the United States of America and the Standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. The audit will include such tests of the accounting records and other auditing procedures as we consider necessary to enable us to express our professional opinion whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. The audit of the financial statements does not relieve management or those charged with governance of their responsibilities. An essential feature of our audit is to gain an understanding of your system of internal controls upon which the scope and extent of our audit tests will be determined. Such an audit is not intended to be sufficiently conclusive to assure the discovery of errors, fraudulent financial reporting, misappropriation of assets, or violations of laws or governmental regulations, although their discovery may result. However, we feel that it offers an acceptable balance between conclusive reliability and reasonable audit costs. It provides for inquiries and selective tests of your operating procedures, including those designed to safeguard property and the accuracy and timeliness of cash disbursements. It gives reasonable assurance that the overall financial position and the results of operations are fairly presented on the basis indicated. It should be recognized, however, that it gives less assurance as to the accuracy of the individual items appearing in the financial statements since the tests are directed toward forming an opinion on the financial statements taken as a whole. CliftonLarsonAllen LLP 2210 East Route 66 Glendora, CA 91740 626-857-7300 | fax 626-857-7302 CLAconnect.com EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 2018 AUDIT REQUIREMENTS We will audit the Comprehensive Annual Financial Report (CAFR) that includes statement of net position, statement of activities, governmental funds balance sheet and statement of revenues, expenditures and changes in fund balance enterprise funds statement of net position, statement of revenues, expenses and changes in net position and statement of cash flows, and fiduciary net position for the year ended June 30, 2018. The financial statements referred to above will include all supplementary schedules required by generally accepted accounting standards. We have not been engaged to report on any other statements, reports or forms that require an auditors’ opinion. With respect to the required supplementary information (RSI) accompanying the financial statements, we will make certain inquiries of management about the methods of preparing the RSI, including whether the RSI has been measured and presented in accordance with prescribed guidelines, whether the methods of measurement and preparation have been changed from the prior period and the reasons for any such changes, and whether there were any significant assumptions or interpretations underlying the measurement or presentation of the RSI. We will compare the RSI for consistency with management’s responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient evidence, we will not express an opinion or provide any assurance on the RSI. Management will prepare the financial statements, including footnotes, supplementary schedules, and the statistical section in compliance with the reporting format required by Governmental Accounting Standards Board (GASB) No. 34; this includes financial reporting and disclosures for GASB No. 68 Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27 and GASB No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (OPEB). The audit referred to above also includes reporting on internal control related to the financial statements and compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. COMMUNICATIONS ARISING FROM THE AUDIT We will communicate to the audit sub-committee certain other matters related to the conduct of our audit, in accordance with, generally accepted auditing standards on The Auditor’s Communication with Those Charged with Governance, this communication will include:  The Auditor’s Responsibilities with Regard to the Financial Statement Audit  Planned Scope and Timing of the Audit  Significant Findings from the Audit:  Qualitative aspects of significant accounting practices of the District such as EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 accounting policies, accounting estimates and financial statement disclosures  Significant difficulties, if any, encountered in performing the audit  Uncorrected misstatements  Disagreements with management  Material, corrected misstatements as a result of audit procedures  Representations the auditor has requested from management  Significant issues such as business conditions affecting the District or the application of accounting principles and auditing standards – especially if discussed prior to our retention as the auditor  Other findings or issues that we believe to be significant and relevant to those responsible for the financial reporting process  Independence – communication of any non-audit services performed or expected to be performed As part of the required communications, we will communicate to the extent that they come to our attention, material errors, fraud or other illegal acts that are clearly not inconsequential, and any control deficiencies. Any internal control or compliance related matters that are required to be communicated under professional standards or Federal and State agencies will be included in our audit report. We may also have other comments for management on matters we have observed and possible ways to improve the efficiency of your operations, or other recommendations concerning the internal control structure. With respect to these other communications, it is our normal practice to discuss comments, if appropriate, with the level of management responsible for the matters prior to their communication to senior management and/or the Finance Committee. Before our reports are issued, draft copies are reviewed with management and Finance Committee. These reports are also subjected to firm technical review procedures by an independent partner. ORGANIZATION AND STAFF Our staffing has been planned to obtain the optimum blend of efficiency and quality. The partner, manager and in-charge with significant industry knowledge are assigned to your engagement. The senior in-charge will have responsibility for coordinating all of the audit areas on the 2018 engagement. Renee Graves, CPA, Principal – renee.graves@claconnect.com; (626)387-8213 Leslie Ward, CPA, Director – leslie.ward@claconnect.com; (626)387-8267 EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 TIMING OF THE AUDIT Our audit of the financial statements will be performed in three phases: (1) planning, (2) test of controls and risk assessment, and (3) account balance procedures. We will maintain regular contact with appropriate members of management to ensure all due dates will be met. Our audit work will be scheduled to meet the following timetable: Audit Planning April - May Additional planning and risk assessment, including testing of internal controls Week of April 30th, 2018 Pre-audit meeting with management May 1, 2018 Pre-audit Finance Committee presentation July 10, 2018 Commencement of year-end work August 27, 2018 Meet with management to review draft of financial statements September 25, 2018 Present final draft report to Finance Committee October 9, 2018 Finalize audit report – signed and delivered October 12, 2018 Present final signed report to Board of Directors October 24, 2018 ITEMS OF CONSIDERATION FOR THE 2018 AUDIT Litigation Review We are required to circulate letters to various attorneys handling any significant legal matters and discuss these issues with management in consideration of the appropriate recording and disclosure of contingencies. Consideration of Fraud in a Financial Statement Audit Generally accepted auditing standards requires auditors to assess and identify the risk of fraud in an organization that could be material to the financial statements. We will make inquiries of management and others, including a board member, regarding their knowledge of fraud and known allegations of fraud. We will evaluate the entity’s programs and controls in place to mitigate risks of fraud and how the organization’s business practices and ethical standards are communicated to employees. EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 NEW GOVERNMENTAL ACCOUNTING STANDARDS As deemed necessary, the Governmental Accounting Standard Board (GASB) will issue new accounting standards that may impact financial presentations. It is management’s responsibility to implement the appropriate GASB Statement as they pertain to District operations. We can provide assistance to the District with implementation of a new standard under a separate agreement. Statement No. 75 – Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions This statement was issued in June 2015 and establishes standards for governmental employer recognition, measurement, and presentation of information about OPEB. The statement also establishes requirements for reporting information about financial support provided by certain non–employer entities for OPEB that is provided to the employees of other entities. This statement is closely related in some areas to Statement No. 74. The statement is effective for the fiscal year 2017–18. Governmental Accounting Standards Board Statement No. 81 In March 2016, the GASB issued Statement No. 81 Irrevocable Split-Interest Agreements. This statement establishes guidance in order to improve accounting and financial reporting for irrevocable split-interest agreements by providing recognition and measurement guidance for situations in which a government is a beneficiary of the agreement. This Statement requires that a government that receives resources pursuant to an irrevocable split-interest agreement recognize assets, liabilities, and deferred inflows of resources at the inception of the agreement. Furthermore, this statement requires that a government recognize assets representing its beneficial interests in irrevocable split-interest agreements that are administered by a third party, if the government controls the present service capacity of the beneficial interests. This Statement requires that a government recognize revenue when the resources become applicable to the reporting period. The statement is effective for the fiscal year 2017-18. Governmental Accounting Standards Board Statement No. 85 In March 2017, the GASB issued Statement No. 85 Omnibus 2017. The objective of the statement is to address practice issues that have been identified during implementation and application of certain GASB Statements. Specific topics addressed in this statement are related to blended component units, goodwill, fair value measurement and application, and postemployment benefits (OPEB). The statement is effective for the fiscal year 2017-18. EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 NEW GOVERNMENTAL ACCOUNTING STANDARDS (continue) Statement No. 86 – Certain Debt Extinguishment Issues This statement was issued in May 2017 and addresses accounting and financial reporting for in- substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources – resource other than the proceeds of refunding debt – are placed in an irrevocable trust for the sole purpose of extinguishing debt. This statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance. The statement is effective for the fiscal year 2017-18. NEW GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENTS, NOT EFFECTIVE Governmental Accounting Standards Board Statement No. 83 In November 2016, the GASB issued Statement No. 83 Certain Asset Retirement Obligations. This statement addresses accounting and financial reporting for certain asset retirement obligations when a legally enforceable liability is associated with the retirement of a tangible capital asset. The statement establishes criteria for determining the timing and pattern of recognition of a liability and a corresponding deferred outflow of resources. The statement is effective for the fiscal year 2018-19. Governmental Accounting Standards Board Statement No. 84 In January 2017, the GASB issued Statement No. 84 Fiduciary Activities. The objective of the statement is to improve 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 the fiscal year 2019-20. Governmental Accounting Standards Board Statement No. 87 This statement was issued in June 2017 and 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 the fiscal year 2020-21. EAST VALLEY WATER DISTRICT OVERALL PLAN TO ACCOMPLISH THE AUDIT For the Year Ended June 30, 2018 NEW GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENTS, NOT EFFECTIVE (continued) Governmental Accounting Standards Board Statement No. 88 In March 2018, the GASB issued Statement No. 88 Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements. The objective of this Statement is to improve consistency in the information that is disclosed in notes to the government financial statements related to debt, including direct borrowings (for example, a government entering into a loan agreement with a lender) and direct placements (for example, a government issuing a debt security directly to an investor), and to provide financial statement users with additional essential information about debt. This Statement requires that additional essential information related to debt be disclosed in notes to financial statements, including unused lines of credit; assets pledged as collateral for the debt; and terms specified in debt agreements related to significant events of default with finance-related consequences, significant termination events with finance-related consequences, and significant subjective acceleration clauses. The statement is effective for the fiscal year 2018-19. Future GASB Statements In addition, to the GASB Statements noted above, there are several exposure drafts with implementation dates in future years. We will provide ongoing communication to the District as new standards are released. S TAF F R E P ORT Agenda Item #2. Meeting Date: July 10, 2018 Disc ussion Item To: F I NANC E AND HUMAN R ES O UR C ES C O MMI T T EE F rom: C hief F inancial O ffic er Subject: R eview Delinquent Water and Was tewater C harges to Tax R olls 2018-19 R E C OMME N D AT ION: S taff rec ommend s that the F inanc e and Human R esource C o mmittee (C ommittee) review R esolution 2018.13 authorizing the p lac ement o f d elinquent, unp aid water and wastewater c harges o n the C o unty o f S an Bernardino’s tax rolls . B AC KG R OUN D / AN ALYS IS: C alifornia Water C ode S ec tion 31701.5 autho rizes the Dis tric t to p lace liens o n real property for delinquent water and was tewater charges, and to roll unp aid d elinquent c harge amo unts and unpaid lien amounts o ver to the S an Bernardino C o unty property tax bill. T his autho rity gives the District a method to recover unpaid charges and fees related to utility s ervic es rendered. Delinquent charges that are s ubjec t to be rolled onto the property tax bill inc lude, but are not limited to, water cons umption and related c harges , was tewater collec tion and treatment s ervic es , late fees , interes t, and penalties . Every July, the District d etermines whic h liens have not been p aid and p rep ares the appropriate materials to s end to the S an Bernardino C ounty for rec overy of d elinquent s ervic e c harges to the p ro p erty owner ’s tax bill. In doing s o, the District greatly enhances its ability to rec over unpaid c harges in the upc oming fisc al year. AG E N C Y G O ALS AN D O B J E C T IVE S : G oal and O bjectives I I - Maintain a C ommitment to S ustainability, Transparency, and Acc ountability a) P rac tic e Trans parent and Acc ountable 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 Department. F IS C AL IMPAC T C ollec tions of $31,353.69 in delinquent water and was tewater charges. ATTAC H M EN TS: Description Type Resolution 2018.13 Resolution Letter List of Delinquent Water and Wastewater Accounts Backup Material East Valley Water District Resolution 2018.13 Page 1 of 2 RESOLUTION 2018.13 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT, SAN BERNARDINO COUNTY, STATE OF CALIFORNIA, ADDING DELINQUENT NON-PAID CHARGES TO ANNUAL TAXES LEVIED UPON THE PROPERTY FOR WHICH THE CHARGES ARE DELINQUENT AND UNPAID WHEREAS, the Board of Directors of the East Valley Water District (the “District”) has prepared a report and statement of those delinquent non-paid charges for water and other services within the District which were delinquent and unpaid for sixty days or more on July 1, 2018; and WHEREAS, the Board of Directors of the District has decided that said delinquent and unpaid charges are to be included in the property tax levied on said property pursuant to California Water Code Sections 31701 (e) and 31701.5 et seq.; and THEREFORE, the Board of Directors of the District does hereby resolve, determine and order as follows: Section 1. That the report of the District’s delinquent and unpaid charges for water and other services within the District which remain unpaid and delinquent for sixty days or more on July 1, 2018 is hereby adopted and approved by said Board. Section 2. That the unpaid and delinquent charges listed in said report for each parcel of property are fixed at the amount listed in said report. Section 3. That the Secretary shall file with the County Auditor of the County of San Bernardino and the Board of Supervisors of the County of San Bernardino, in the time and manner specified by the County Auditor and Board of Supervisors, a copy of such written report with a statement endorsed hereon over the signature of the Secretary, that such a report has been finally adopted and approved by the Board of Directors, and that the County Auditor shall enter the amount of such charges against the respective lots of parcels of land as they appear on the current assessment roll. Section 4. That the County Tax Collector shall include the amount of charges on bills for taxes levied against their respective lots and parcels of land and, therefore, the amount of such unpaid and delinquent charges shall be collected at the same time and in the same manner by the same person as, together with and not separately from, the general taxes, if any, for the District or the County of San Bernardino and shall be delinquent at the same time, and thereafter be subject to the same delinquency penalties. East Valley Water District Resolution 2018.13 Page 2 of 2 The foregoing Resolution was duly adopted at a regular meeting of the Board of Directors of the East Valley Water District by motion made, duly seconded, and carried on July 25, 2018. This Resolution shall take effect as of the 25th day of July 2018. ADOPTED this 25th day of July 2018. ROLL CALL: Ayes: Noes: Absent: Abstain: Chris Carrillo Board President July 2 5, 2018 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2018.13 adopted by the Board of Directors of East Valley Water District at its Regular Meeting held July 25, 2018. ATTEST: _____________________________ John Mura Board Secretary Account No. APN Original Amount 0001-0017-00 0271-352-17-0000 264.19 0001-0070-05 0271-341-18-0000 91.33 0001-0125-03 0271-343-19-0000 195.72 0001-0168-07 0155-343-13-0000 392.48 0001-0185-07 0155-343-19-0000 230.37 0001-0192-06 0155-342-03-0000 304.47 0002-0091-05 0155-426-02-0000 41.86 0002-0169-08 0271-362-04-0000 85.77 0002-0205-12 0272-231-08-0000 228.81 0004-0062-02 1192-181-12-0000 578.32 0007-0023-12 0271-485-05-0000 113.61 0007-0096-00 0271-462-29-0000 57.50 0007-0138-00 0271-463-09-0000 306.23 0014-0091-07 0271-441-13-0000 426.43 0014-0113-10 0271-443-07-0000 420.03 0014-0117-06 0271-432-12-0000 174.88 0014-0153-07 0271-432-16-0000 319.32 0014-0163-02 0271-323-42-0000 21.00 0015-0018-03 0271-414-07-0000 170.17 0015-0022-11 0271-414-11-0000 186.28 0015-0134-09 0271-392-25-0000 90.17 0015-0182-00 0271-401-09-0000 172.72 0015-0216-03 0271-402-13-0000 270.61 0015-0272-07 0271-421-04-0000 94.82 0015-0274-10 0271-421-02-0000 69.09 0017-0049-02 0285-573-07-0000 80.71 0017-0211-06 0272-323-12-0000 79.40 0019-0544-06 1191-361-73-0000 260.86 0019-1259-01 1191-391-43-0000 84.01 0019-1607-04 1191-361-67-0000 107.14 0019-2318-06 1191-351-49-0000 107.27 0022-0008-05 0271-493-06-0000 147.59 0022-0070-07 0271-502-19-0000 119.97 0023-0272-01 0272-232-25-0000 308.38 0025-1066-08 1192-391-60-0000 92.56 0025-1279-11 1192-391-26-0000 258.54 0025-1327-02 1192-491-18-0000 308.68 0025-1913-04 1192-391-21-0000 66.64 0025-2073-10 1192-491-13-0000 107.37 0026-0178-01 0288-841-31-0000 319.68 The following properties all have recorded liens in the amount of the delinquencies shown and are to be turned over to the Office of the Tax Collector, County of San Bernardino, to be added to the Respective Property Tax Bills *2018-19 County Tax Rolls* Page 1 of 4 Account No. APN Original Amount The following properties all have recorded liens in the amount of the delinquencies shown and are to be turned over to the Office of the Tax Collector, County of San Bernardino, to be added to the Respective Property Tax Bills *2018-19 County Tax Rolls* 0031-0247-01 0285-711-15-0000 117.09 0033-0114-04 0285-382-09-0000 35.28 0034-0017-05 0272-123-17-0000 82.77 0034-0030-07 0272-123-32-0000 94.58 0035-0042-07 0285-472-14-0000 374.18 0035-0094-07 0285-471-14-0000 157.36 0036-0054-01 1191-282-10-0000 52.25 0036-1008-15 1191-301-17-0000 41.85 0037-0140-00 0278-103-20-0000 403.96 0037-0155-08 0278-102-05-0000 159.89 0042-0022-08 0155-141-19-0000 226.81 0042-0146-03 0272-301-18-0000 71.68 0042-0180-13 0155-111-03-0000 257.77 0043-0068-07 0285-262-15-0000 125.85 0043-0199-05 0285-176-14-0000 56.65 0044-0216-03 0272-341-06-0000 315.72 0044-0229-00 0272-255-04-0000 752.67 0044-0243-12 0272-254-14-0000 42.02 0044-0271-16 0272-212-10-0000 256.94 0051-0025-04 0273-071-28-0000 412.96 0051-0032-01 0273-071-38-0000 305.39 0051-0085-01 0273-072-15-0000 411.55 0051-0090-02 0273-082-17-0000 204.67 0051-0132-01 0273-081-08-0000 44.60 0052-0012-01 0273-331-11-0000 85.01 0052-0057-13 0273-291-03-0000 89.51 0052-0063-06 0273-291-07-0000 158.78 0052-0154-02 0273-295-10-0000 55.07 0052-0226-00 0273-312-11-0000 217.63 0053-0107-06 1191-081-56-0000 82.93 0053-0267-09 1191-081-69-0000 209.38 0053-0279-02 1191-081-36-0000 238.80 0054-1048-02 1191-451-65-0000 196.92 0054-1500-05 1191-491-39-0000 337.67 0054-1542-03 1191-461-49-0000 221.96 0054-1804-08 1191-451-64-0000 23.46 0055-0328-02 1210-341-29-0000 188.16 0061-0074-08 0273-323-03-0000 143.20 0061-0095-11 0273-064-18-0000 262.89 0061-0117-12 0273-043-12-0000 180.42 Page 2 of 4 Account No. APN Original Amount The following properties all have recorded liens in the amount of the delinquencies shown and are to be turned over to the Office of the Tax Collector, County of San Bernardino, to be added to the Respective Property Tax Bills *2018-19 County Tax Rolls* 0062-0152-07 1191-131-03-0000 66.00 0065-0186-01 1200-161-20-0000 191.53 0072-0085-05 0273-242-27-0000 72.42 0072-0106-00 0273-154-04-0000 466.62 0072-0110-01 0273-242-02-0000 263.92 0072-0122-07 0273-242-16-0000 83.36 0073-0008-05 0273-131-07-0000 573.08 0073-0011-02 0273-131-10-0000 141.89 0073-0042-00 0273-221-22-0000 49.70 0073-0068-03 0273-232-44-0000 285.30 0073-0156-03 0273-141-42-0000 193.34 0073-0173-14 0273-132-47-0000 54.13 0073-0179-05 0273-132-06-0000 101.00 0074-2381-04 1200-371-35-0000 161.04 0074-2500-08 1200-351-44-0000 343.49 0075-0004-02 1210-032-02-0000 161.26 0075-0187-08 1210-481-56-0000 63.40 0075-0187-09 1210-481-56-0000 286.67 0081-0044-08 1191-171-51-0000 93.83 0081-0049-05 1191-171-56-0000 213.03 0081-0101-00 1191-161-54-0000 73.38 0081-0163-04 1191-161-07-0000 81.24 0082-0042-17 0278-032-71-0000 162.50 0083-0093-01 1192-481-44-0000 313.83 0083-0115-02 1191-201-11-0000 66.14 0084-1237-15 1191-381-28-0000 225.98 0092-0193-06 1192-011-31-0000 214.16 0093-0050-02 1192-451-23-0000 1,186.62 0093-0091-02 1192-441-53-0000 104.79 0093-0150-05 1192-421-34-0000 99.60 0093-0178-04 1192-461-57-0000 76.80 0094-0031-00 0278-281-07-0000 324.46 0094-0195-09 0278-296-02-0000 160.67 0095-0010-00 0279-141-01-0000 121.07 0095-0037-06 0279-141-66-0000 78.82 0095-0037-07 0279-141-66-0000 166.57 0101-0016-09 1192-121-02-0000 104.54 0101-0075-04 1192-141-25-0000 366.41 0101-0125-07 1192-101-07-0000 165.17 0101-0189-13 1192-101-38-0000 41.51 Page 3 of 4 Account No. APN Original Amount The following properties all have recorded liens in the amount of the delinquencies shown and are to be turned over to the Office of the Tax Collector, County of San Bernardino, to be added to the Respective Property Tax Bills *2018-19 County Tax Rolls* 0102-0006-00 0278-191-12-0000 169.98 0102-0139-02 0278-273-20-0000 109.16 0103-0198-02 0278-262-17-0000 74.02 0104-0170-00 0279-012-29-0000 21.00 0105-2930-16 1201-281-53-0000 146.90 0111-0122-07 1192-291-07-0000 129.98 0112-0161-02 0279-053-21-0000 1,395.25 0113-0229-14 0279-083-31-0000 96.28 0114-0009-08 0279-191-10-0000 70.43 0115-0125-19 0285-222-13-0000 258.71 0121-0942-06 1210-091-48-0000 35.91 0121-0956-06 1210-091-62-0000 137.20 0122-0514-07 0288-461-05-0000 112.93 0122-0540-02 1210-021-67-0000 138.07 0123-0781-07 1210-061-33-0000 178.23 0123-1295-06 1210-071-43-0000 204.87 0123-1498-03 1210-071-42-0000 237.92 0125-0282-06 1201-211-11-0000 488.17 0125-0557-06 1201-271-04-0000 215.94 0127-0199-05 1200-661-20-0000 138.44 0127-0653-03 1201-461-19-0000 171.95 0132-0120-05 0285-901-35-0000 280.79 0132-0155-00 0285-103-30-0000 101.79 0135-0226-06 1191-291-21-0000 185.77 0136-1006-08 1192-351-25-0000 193.36 0136-1018-00 1192-351-20-0000 220.04 0140-0118-01 1200-211-26-0000 72.84 0140-0145-00 1200-231-38-0000 58.28 0140-0216-05 1200-451-81-0000 147.36 0141-0071-10 1199-061-21-0000 501.04 0143-0200-06 1199-161-12-0000 198.73 0144-1666-13 1192-581-07-0000 32.46 0153-0287-03 1201-151-25-0000 55.65 0153-0529-05 1201-151-65-0000 113.40 0154-2631-09 0273-103-19-0000 407.28 0154-3024-00 0273-103-19-0000 339.23 0154-3158-01 0273-112-02-0000 163.22 0154-3321-02 0273-122-52-0000 89.14 0156-0928-01 1200-411-35-0000 211.44 Total Amount 31,353.69$ Page 4 of 4 S TAF F R E P ORT Agenda Item #3. Meeting Date: July 10, 2018 Dis c ussion Item To: F I N ANC E AND HUMAN R ES O UR C ES C O MMI T T E E F rom: HR /R is k & S afety Manager Subject: R eview Vo lunteer P rogram R E C O MME N D AT IO N: T his rep ort is p ro vided to the F inanc e and Human R es o urc es C ommittee for review and info rmation o nly. B AC KGR O UN D / AN ALYS IS : As the Agenc y G oals and O bjec tives d emo ns trate, Eas t Valley Water Dis tric t is committed to p ro mo ting community invo lvement and embrac ing an environment of ac tive learning and knowledge s haring. As part of this commitment, staff plans o n initiating a Dis trict Vo lunteer P rogram (P ro gram). S imilar to our new-hire p ro cess , vo lunteers will participate in an orientation program d es igned to info rm them ab o ut the District, its polic ies , p roc ed ures , pro grams , and expec tations . T he d uration o f volunteer as s ignments will vary with each as s ignment and may d ep end o n the needs of the d ep artment, the req uirements o f a s p ec ific project o r event, or the s pecific o utc o me the volunteer wis hes to gain fro m the P rogram. S taff is very excited about this P rogram and the opp o rtunities and benefits it will provid e to the c o mmunity as well as the District. T he p urpos e of this P rogram is to pro vide community members an opportunity to learn ab o ut District o p eratio ns, gain valuable work experienc e, meet new people, and fo rm mutually rewarding p artners hip s . S tud ies s how that s kills-bas ed vo lunteer partners hips als o p res ent an o p p o rtunity for emp loyees to develop and s hare their profes s ional s kills, resulting in inc reas ed produc tivity, and ultimately inc reas ed emp lo yee retention. Implementing this P ro gram may also res ult in an experienced talent p ool to s elect from when rec ruiting for vac ant Dis tric t p o s itio ns. Volunteer opp o rtunities will be p o s ted through vario us channels inc luding the Distric t’s website, s o cial med ia, lo cal c o mmunity c enters , and lo cal educatio nal institutions . To b e cons id ered for a volunteer p o sitio n, ap p licants must be sixteen (16) years o f age o r older, c o mp lete the District’s Volunteer Applic ation, and c o ns ent to a b ackground sc reening and pre-volunteer as s ignment phys ical if offered the p o s itio n. AG E N C Y G O ALS AN D OB J E C T IVE S : G o al and O bjec tives I I I - Deliver P ublic S ervic e with P urpose W hile Emb rac ing C ontinuo us G rowth d ) Embrace an Environment of Active Learning and Knowled ge S haring R E VIE W B Y O T HE R S : T his agenda item has been reviewed by the 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 item is inc luded in the F Y 2018-19 b udget. ATTACH M E N TS: Description Type Volunteer P rogram P olicy Document Backup Material Volunteer P rogram Flyer Backup Material Volunteer P rogram Website Co ntent Backup Material Volunteer P rogram Social Media P ost Backup Material EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Volunteer Program Original Approval Date: Last Revised: Policy No: 5. Page 1 of 3      Purpose East Valley Water District is committed to promoting community involvement and embracing an environment of active learning and knowledge sharing. As such, the purpose of the Volunteer Program (Program) is to provide community members an opportunity to learn about District operations, gain valuable work experience, meet new people, and form mutually rewarding partnerships. Program The Program will match volunteer applicants with available opportunities within the District’s various departments. Individuals may volunteer for a one-time project or event, or a long-term assignment. Assignments will vary and offer a wide selection of working environments. Recruitment Volunteers will be recruited by the District with the intent of broadening community involvement and providing an environment of active learning and knowledge sharing. Volunteers may be recruited through an interest in a specific department or event, or solely through a general interest in volunteering. Volunteer opportunities will be posted through various channels including the District’s website, social media, local community centers and local educational institutions. Eligibility To be considered for a volunteer position, applicants must be sixteen (16) years of age or older and consent to a background screening and pre-volunteer assignment physical. EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Volunteer Program Original Approval Date: Last Revised: Policy No: 5. Page 2 of 3      Application Those interested in available volunteer positions are to complete and submit the Volunteer Application through the District’s website to be considered. On the occasion that an application is received when a volunteer position is not available, the application will be kept on file for one (1) year and considered for future opportunities. Human Resources will process all volunteer applications and applicants may refer to Human Resources as a point of contact. Interview Brief interviews will be conducted of volunteer applicants to assess their interest and suitability for volunteer opportunities. The interview will determine the interests of the applicant, any experience or qualifications, his or her commitment to fulfill the requirements of the volunteer position, and provide an opportunity for the applicant to ask questions. Screening Selected volunteer applicants will undergo a criminal background screening process as well as a pre-volunteer assignment physical and drug screening. The screening process will be considered complete once the background check and physical have been completed and approved by Human Resources. The individual may begin volunteering once this process is complete and they attend the volunteer orientation. Available Opportunities The Program will offer a variety of ways to engage with the District and in the community. Volunteer opportunities will be listed under Volunteer Program or the District’s Human Resources webpage. In placing a volunteer, consideration will be paid to the interests and capabilities of the volunteer as well as the requirements of the volunteer position. Assignments will vary and offer a variety of work experience among the various District departments. EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Volunteer Program Original Approval Date: Last Revised: Policy No: 5. Page 3 of 3      Volunteer Schedules Volunteer schedules are flexible and may vary depending on the needs of the assignment and the volunteers’ availability. Orientation Once a volunteer is selected and given an assignment, they will participate in an orientation program designed to inform volunteers about East Valley Water District as an organization, its policies, procedures, and programs. This session is designed to assist volunteers in their new role within the District. Additionally, volunteers will engage in an on-the-job orientation and training by their designated supervisor. Duration The duration of volunteer assignments will vary with each assignment and may depend on the needs of the department, the requirements of a specific project or event, or the specific outcome the volunteer wishes to gain from the Program. The volunteer relationship may be terminated by either party at any time.       EAST VALLEY WATER DISTRICTVOLUNTEERPROGRAM THE PROGRAM OFFERS FLEXIBLE HOURS AND A VARIETY OF WAYS TO GET INVOLVED Learn about East Valley Water District’s operations, gain valuable work experience, meet new people, and form mutually rewarding partnerships by participating in the District’s Volunteer Program. Whether you volunteer for a one-time project or long-term assignment, your contributions will be valuable to our community! Make a difference in your community Learn new skills Opportunity to gain valuable work experience Meet new people Be sixteen (16) years of age or older Consent to a background screening Complete and pass a pre-volunteer assignment physical WHO CAN PARTICIPATEWHO CAN PARTICIPATE READY TO GET INVOLVED?READY TO GET INVOLVED? VOLUNTEER OPPORTUNITIES IN To be considered for a volunteer position, applicants must:Complete and submit the Volunteer Interest Application through the District’s website at www.eastvalley.org. Human Resources will contact you with status of your application. Customer Service General Administration Clerical Support Operations Special Events Facilities Maintenance Finance Engineering 31111 Greenspot Road, Highland, CA 92346 | (909) 885-4900 | www.eastvalley.org ✓ ✓ ✓ ✓ EVWD Volunteer Program EVWD’s Volunteer Program offers community members an opportunity to gain valuable job experience and learn how the water district works while serving in the rewarding sector of public service. With flexible hours that work around volunteer schedules, it’s easy and convenient to get involved. The length of the volunteer opportunity can be customized to each participant. Whether participating in a one-time project or long-term assignment, these contributions will be valuable to our community. Potential Volunteer Opportunities • Customer Service • Finance • Information Technology • General Administration/Clerical • Human Resources • Public Affairs/Conservation • Engineering • Operations/Facilities Maintenance • Special Events Benefits of Volunteering • Make a difference in your community • Learn new skills • Opportunity to gain valuable work experience • Meet new people Who Can Participate To be considered for a volunteer position, applicants must: • Be sixteen (16) years of age or older • Consent to a background screening • Complete and pass a pre-volunteer assignment physical Ready to Get Involved? Complete and submit the Volunteer Interest Application. Human Resources will contact you and let you know the status. Applications for unavailable positions will be kept on file for one (1) year and be considered for future opportunities. Questions on How You Can Help the Community by Volunteering? Give us a call at (909) 885-4900 or email us at hr@eastvalley.org.