HomeMy WebLinkAboutAgenda Packet - Finance & Human Resources Committee - 12/03/2018FINANCE AND HUMAN RESOURCES COMMITTEE
December 3, 2018 - 3:30 PM
31111 Greenspot Road, Highland CA 92346
AGENDA
CALL TO ORDER
PLEDGE OF ALLEGIANCE
PUBLIC COMMENTS
NEW BUSINESS
1.Review Resolution 2018.16 to Establish a Labor Compliance Program for East
Valley Water District Construction Contracts
2.Review Draft Popular Annual Financial Report for Year Ended June 30, 2018
ADJOURN
PLEASE NOTE:
Pursuant to Government Code Section 54954.2(a), any request for a disability-related modification or
accommodation, including auxiliary aids or services, that is sought in order to participate in the above-
agendized public meeting should be directed to the District Clerk at (909) 885-4900 at least 72 hours prior
to said meeting.
STAFF REPORT
Agenda Item #1.
Meeting Date: December 3, 2018
Discussion Item
To: FINANCE AND HUMAN RESOURCES COMMITTEE
From: Chief Financial Officer
Subject: Review Resolution 2018.16 to Establish a Labor Compliance Program for East Valley Water
District Construction Contracts
RECOMMENDATION:
Staff recommends that the Finance and Human Resources Committee (Committee) review Resolution
2018.16 establishing a Labor Compliance Program for East Valley Water District public works projects.
BACKGROUND / ANALYSIS:
On November 14, 2018 the Board approved a contract with the firm Golden State Labor Compliance (GSLC)
to assist staff with labor compliance requirements included in the state funding agreement for the Sterling
Natural Resource Center.
Since then District staff, and the staff at GSLC, have been working together to develop a comprehensive
Labor Compliance Program (LCP) manual identifying policy and procedures related to compliance provisions
of State and Federally funded construction contracts.
A copy of the LCP manual is attached. If approved by the Board, the Resolution and manual will be submitted
in an application to the Department of Industrial Relations for approval.
AGENCY GOALS AND OBJECTIVES:
Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability
a) Practice Transparent and Accountable Fiscal Management
REVIEW BY OTHERS:
This agenda item has been reviewed by Legal Counsel.
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
Resolution 2018.16 Resolution Letter
Labor Compliance P rogram Backup Material
East Valley Water District
Resolution 2018.16
Page 1 of 2
RESOLUTION NO. 2018.16
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER
DISTRICT APPROVING AND ADOPTING A LABOR COMPLIANCE PROGRAM
WHEREAS, Proposition 84, the Safe Drinking Water, Water Quality and Supply, Flood
Control, River and Coastal Protection Bond Act of 2006 (“Prop 84”), requires Awarding Agencies
utilizing funds for public works projects derived from that act to inititate and enforce a labor
compliance program (“LCP”) as described in subdivision (b) of Section 1771.5 of the Labor Code;
and
WHEREAS, the East Valley Water District (“District”) has applied for, and intends to
utilize funds derived from one or more such State Bond Acts for certain public works projects,
including the Sterling Natural Resource Center; and
WHEREAS, the East Valley Water District wishes to make a written finding that it has
initiated and shall enforce, a Labor Compliance Program as described in subdivision (b) of Section
1771.5 of the Labor Code.
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of East Valley
Water District as follows:
Section 1. East Valley Water District hereby adopts, for implementation, the attached
Department of Industrial Relations approved Labor Compliance Program.
Section 2. East Valley Water District shall contract with Golden State Labor Compliance,
an approved third party provider, to initiate and enforce the above mentioned Labor Compliance
Program on behalf of East Valley Water District as required by Labor Code Section 1771.8.
ADOPTED this 12th day of December 2018.
ROLL CALL:
Ayes:
Noes:
Absent:
Abstain:
___________________________________
Chris Carillo
Board President
East Valley Water District
Resolution 2018.16
Page 2 of 2
December 12, 2018
I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2018.16
adopted by the Board of Directors of East Valley Water District at its Regular Meeting held
December 12, 2018.
_____________________________________
John Mura
Secretary, Board of Directors
STAFF REPORT
Agenda Item #2.
Meeting Date: December 3, 2018
Discussion Item
To: FINANCE AND HUMAN RESOURCES COMMITTEE
From: Chief Financial Officer
Subject: Review Draft Popular Annual Financial Report for Year Ended June 30, 2018
RECOMMENDATION:
Staff recommends that the Finance and Human Resources Committee (Committee) review the attached FY
2017-18 Popular Annual Financial Report (PAFR).
BACKGROUND / ANALYSIS:
Attached is the East Valley Water District PAFR for the fiscal year ended June 30, 2018.
The PAFR is designed to be a summarized, user friendly version of the District’s Comprehensive Annual
Financial Report (CAFR), which was audited and finalized in October. Most financial information in the
PAFR is presented in graphic form, and technical note disclosures are omitted.
In addition, as with the Budget and CAFR, the Government Finance Officers Association produces guidelines
for producing an effective PAFR, and if an agency’s PAFR substantially meets or exceeds those guidelines,
the Association presents the agency with an Award for Outstanding Achievement in Popular Annual Financial
Reporting. The District received the award for its June 2017 PAFR, and that award appears on page 3 in the
current year report. The District will submit the current year PAFR for award consideration.
Staff recommends that the Board review the June 30, 2018 PAFR document, and approve it for distribution to
District ratepayers.
AGENCY GOALS AND OBJECTIVES:
Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability
a) Practice Transparent and Accountable Fiscal Management
REVIEW BY OTHERS:
This agenda item has been reviewed by the Finance and Public Affairs Departments.
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
FY 2017-18 Draft PAF R Backup Material
LEADERSHIP | PARTNERSHIP | STEWARDSHIP
FINANCE EDITION
HIGHLAND, CALIFORNIA
Popular Annual Financial Report
FISCAL YEAR ENDED JUNE 30, 2018
DRAFT
POPULAR ANNUAL FINANCIAL REPORT2
ABOUT THE DISTRICT ..........................................3
Organizational Structure ........................................................3
Transmittal Letter ......................................................................4
District Vision.............................................................................4
District at a Glance ...................................................................5
Core Values ...............................................................................5
District Wide Goals ..................................................................6
Capital Improvement Projects...............................................7
Sterling Natural Resource Center ........................................8
FINANCIAL PERFORMANCE ...............................9
Revenue and Expenses ..........................................................9
Revenue by Sources .............................................................10
Breakdown of Expenses.........................................................11
Outstanding Long-Term Debt .............................................12
Comparative Net Position .....................................................13
POPULAR ANNUAL FINANCIAL REPORT2
POPULAR ANNUAL FINANCIAL
REPORTING AWARD
The Government Finance Officers Association of the
United Stated and Canada (GFOA) has given an Award
for Outstanding Achievement in Popular Annual Financial
Reporting to East Valley Water District, California for its
Popular Annual Financial Report (PAFR) for the fiscal year
ended June 30, 2017.
In order to receive this award, a government unit must
publish a Popular Annual Financial Report, whose contents
conform to program standards of creativity, presentation,
understandability, and reader appeal.
We believe our current PAFR continues to conform to
program requirements, and we are submitting it to GFOA to
determine its eligibility for another Award. We also welcome
and encourage feedback from District ratepayers to help
make this publication more useful and/or informative.
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3EAST VALLEY WATER DISTRICT
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about the district
organizational structure
GOVERNING BOARD
OF DIRECTORS
Chairman of the Board
CHRIS CARRILLO
Vice Chairman
DAVID E. SMITH
Governing Board Member
RONALD L. COATS
Governing Board Member
JAMES MORALES, JR.
Governing Board Member
PHILLIP GOODRICH
East Valley Water District (EVWD) provides water and wastewater services to residents throughout a 30.1
square mile area to over 102,000 people within the cities of Highland and San Bernardino, portions of
unincorporated County of San Bernardino, the San Manuel Band of Mission Indians and Patton State Hospital.
DISTRICT SERVICE AREA
HIGHLAND
SAN BERNARDINO
SEVENOAKS DAM
Presented below is an overview of the District’s organizational structure.
DISTRICT
MANAGEMENT
Chief Financial Officer
BRIAN TOMPKINS
General Manager/CEO
JOHN MURA
District Clerk
JUSTINE HENDRICKSEN
Director of Engineering & Operations
JEFF NOELTE
Operations Manager
PATRICK MILROY
Director of Strategic Services
KELLY MALLOY
Information Technology Manager
ROBERT PENG
Human Resources & Risk Safety Manager
KERRIE BRYAN
WASTEWATER
MAINTENANCE
FACILITIES
MAINTENANCE
WATER
QUALITY
WATER
PRODUCTION
METER
SERVICES
FLEET
MAINTENANCE
CUSTOMER
SERVICE
CONSERVATION
RATEPAYERS
GOVERNING BOARD
GENERAL
MANAGER/CEO
CHIEF FINANCIAL
OFFICER
LEGAL COUNSEL
HUMAN
RESOURCES
PUBLIC
AFFAIRS
ENGINEERING
FINANCEOPERATIONS
MANAGER
INFORMATION
TECHNOLOGY
GENERAL
ADMINISTRATION
DIRECTOR OF
ENGINEERING &
OPERATIONS
WATER
MAINTENANCE
WATER
TREATMENT
3EAST VALLEY WATER DISTRICT
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POPULAR ANNUAL FINANCIAL REPORT4
East Valley Water District has set out to be a world class organization that provides maximum benefits to the
community. This high standard requires innovation at all levels of operation paired with measurable results. These
efforts continue to produce in outstanding projects and programs that have been recognized by professional
organizations and publications. FY 2018-19 will continue to focus on making investments in the community.
On behalf of the District, I would like to extend my appreciation to everyone that contributed to the development
of this document.
Respectfully submitted,
John Mura
General Manager/CEO
ENHANCE ANDpreserve
THE QUALITY OF LIFE
FOR OUR COMMUNITY
THROUGH INNOVATIVE LEADERSHIP&
PUBLIC SERVICE
district vision
summary
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5EAST VALLEY WATER DISTRICT
214 Miles of Sewer Main
300 Miles of Water Main
The District serves a population of 102,000.
Fire
Hydrants
Flushed
450
15,700 Manual &7,300 AMI Automatic
Meters Read Monthly
Leaks Repaired
268
700
ValvesExercised
15,000,000 AverageGallons of Water Produced Daily
28,977,000Gallons of Potable Water Stored
3,300
Water Samples Collected
16Active GroundWater Wells
6,000,000Gallons of Sewage Conveyed Daily
30.1
Square Mile Service Area
1954Established
LEADERSHIP
Motivating a group of people
to act towards achieving a
common goal or destination.
PARTNERSHIP
Developing relationships
between a wide range of
groups and individuals through
collaboration and shared
responsibility.
STEWARDSHIP
Embracing the responsibility
of enhancing and protecting
resources considered worth
caring for and preserving.
core values
5EAST VALLEY WATER DISTRICT
district at a glance
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POPULAR ANNUAL FINANCIAL REPORT6
district wide goals
As part of the annual budget process, District-wide goals are established by the Governing Board in order
to identify priority programs and projects. More specific program goals were established for each program
consistent with District-wide goals.
The District achieved a number of different accomplishments during Fiscal Year (FY) 2017-18. As a results
oriented organization, each program has clearly defined goals and objectives. During this period, there
were four priority projects that contributed to achieving not only the District-wide goals, but also the District-
wide Vision: Advanced Metering Infrastructure Installation, Hydroelectric Generation Turbine Project, City
Creek Manhole Reinforcement and Pumalo Casa Main Extension. These projects are included in the Five-
Year Capital Improvement Program.
POPULAR ANNUAL FINANCIAL REPORT6
GOAL ONE
Partner with organizations
in an effort to enhance the
quality of life for our community
members beyond water and
wastewater services.
GOAL TWO
Implement measures to
support enhancement of the
District’s Brand, including
increased Board Member
participation both within and
outside of the service area
boundaries.
GOAL FOUR
Actively participate in
necessary processes,
including legal and regulatory
requirements, essential to
reaching the long-range goal
of constructing the Sterling
Natural Resource Center.
GOAL FIVE
Successfully negotiate an
employee Memorandum
of Understanding (MOU)
that protects the District’s
resources while promoting
employee morale.
GOAL THREE
Conduct a comprehensive
update to the current Water
Master Plan for long-term
planning purposes.
CAPITAL IMPROVEMENT PROJECTS
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7EAST VALLEY WATER DISTRICT
Each year as part of the budget process, the District’s Program Managers and Supervisors compile and
submit a list of capital outlay requests for consideration. Staff reviews and prioritizes the list of equipment
based on a needs assessment and the amount of funding available. Proposed Capital Improvement
Projects for the budgeted fiscal year were submitted by the Engineering, Operations and Maintenance
Programs in accordance with the anticipated needs of the District as outlined in the 2013 Wastewater
Master Plan and 2014 Water Master Plan.
HYDROELECTRIC GENERATION PROJECT
$4,355,775$138,048
$155,177 8,448
MAY 2018MAY 2018
APRIL 2018 $1,991,910
PROJECT BENEFITS PROJECT BENEFITS
PROJECT BENEFITS PROJECT BENEFITS
PROJECT COMPLETIONPROJECT COMPLETION
PROJECT COMPLETION TOTAL PROJECT COST
TOTAL PROJECT COSTTOTAL PROJECT COST
TOTAL PROJECT COST METERS INSTALLED TO DATE
- Energy conservation
- Reduced production costs
- Intelligent use of resources
- Reduced unnecessary loss of water
through leaks on non-compliant
service lines
- Decreased field staff time previously
required for responding to work orders
for this area.
- Mitigate threat of debris in creek
rupturing sewer line.
- Energy conservation
- Decrease greenhouse gas emissions
through reduced vehicle miles
- Reduce water usage by real-time
identification of leaks and over-watering
CITY CREEK MANHOLE REINFORCEMENT ADVANCED METERING INFRASTRUCTURE (AMI)
PUMALO CASA MAIN EXTENSION
This project addressed service delivery
challenges where service lines crossed
property boundaries. A service line leak
required all connected properties to be
without water until repairs were made.
This project reinforced a sewer main
manhole that had been exposed by a
realignment of flows in City Creek and
subsequent soil erosion.
In January 2015, the District entered into
an agreement with the San Bernardino
Valley Municipal Water District for the
construction, financing and maintenance of
a hydroelectric power generation facility.
Turbines at the facility will be turned by
water flowing into the District from the State
Water Project to produce up to 220 KW.
This project consists of updating manual
read meters throughout the District with
AMI hardware, software and meters. Phase
1 was completed during FY 2017-18.
Remaining accounts will be upgraded in
three phases over the next five years.
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POPULAR ANNUAL FINANCIAL REPORT8POPULAR ANNUAL FINANCIAL REPORT8
opening2021
The Sterling Natural Resource
Center will treat 8 million gallons of
wastewater a day initially, with the
ability to expand to 10 million gallons
a day, and recharge it into the local
Bunker Hill Groundwater Basin where
it will be stored for use in future
drought years.
The facility vision is to construct a
location that can produce recycled
water, while creating a public center
that will benefit the local residents.
$150 million
project cost
Funded in part by
Groundbreaking Ceremony | October 20, 2018
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9EAST VALLEY WATER DISTRICT
- Treats 8 Million Gallons
of Wastewater Daily
- Recharges the Bunker Hill
Groundwater Basin
- Provides a Community Resource and
Educational Center for Local Residents
- Educational Courses will
Compliment School STEM Programs
- Provides an Opportunity for Hundreds of
Millions of Gallons to be Stored for Use in
Dry Years
project benefits
eastvalley.org/snrc |@eastvalleywaterdistrict |@eastvalleywaterdistrict@eastvalleywater |
9EAST VALLEY WATER DISTRICT
EVWDCUSTOMERS
SNRC
MBR
WATER
QUALITY
TESTING
BUNKER HILL BASIN
Membrane BioReactors
(MBR) is a wastewater
treatment process that
combines filtration with
biological treatment that
dramatically reduces the
amount of space needed
to operate the facility and
allows for the processes to
be completely self-contained.
The water produced by the
Sterling Natural Resource
Center will be cleaned and
disinfected through multiple
processes. Recycled water is
clear and has no smell.
MBR Technology
sterling natural resource center
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POPULAR ANNUAL FINANCIAL REPORT10
community involvement
Staying true to its operating core values of leadership, partnership and stewardship, East Valley Water District
is committed to enhancing the community’s quality of life by taking on a responsibility that goes beyond
providing reliable water services. To truly make an impact in the lives of customers, the District incorporated
local partnerships, active involvement, and special services to its ongoing community outreach strategy.
PARTNERING WITH THE LOCAL COMMUNITY
Aspiring to engage the leaders of tomorrow, the District partnered with
the Highlanders Boxing Club throughout the year. This fall the District
opened the gates of the headquarters for the 2nd Annual Inland Empire
Neighborhood Champions Belt Challenge. The event held over the
Veterans Day weekend honored veterans for their service, and provided an
afternoon with educational activities alongside friends and neighbors.
JEFFERSON HUNT ELEMENTARY SCHOOL SPONSORSHIP
With the desire of making a difference in the community it serves, East
Valley Water District employees identified a local school with underserved
students. To help prepare students and teachers for a successful
academic year, EVWD staff donated 152 backpacks and 28 teacher care
packs to Jefferson Hunt Elementary. Recognizing a need for more than
just school supplies, the District conducts year-round drives to sponsor
students with shoes, socks, sweatshirts and jackets.
SUPPORTING THE SENIOR CENTER
Committed to enhancing the lives of all community members, East Valley
Water District is a proud supporter of the Annual Golf Tournament hosted
by the Highland Senior Center. The special fundraising tournament features
the participation of over 100 players with proceeds benefiting the center
where seniors can receive low cost meals and participate in classes and
programs that enrich, maintain and enhance their quality of life.
PLACEHOLDER
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11EAST VALLEY WATER DISTRICT
FY 2015-16FY 2016-17FY 2017-18FY 2015-16FY 2016-17FY 2017-18
FINANCIAL PERFORMANCE
REVENUE AND EXPENSES
Providing safe drinking water to over 102,000 customers every day is the District’s top priority and also one
of its most significant expenses. The graphs below represent the District’s combined revenue and expenses
for FY 2017-18. For comparison purposes, FY 2015-16 and FY 2016-17 revenue and expenses have also
been included.
Note: Please refer to the District’s CAFR for a comprehensive breakdown of expenses which includes the
availability of additional details.
HOW IS REVENUE MANAGED?
The District utilizes revenue to fund daily operations, repay loans, bonds and interest. Remaining revenue is
invested back into capital improvement projects to help maintain and improve the District’s system health so
that EVWD may continue taking steps to support the Vision statement of providing world class public service.
Revenue also provides funding for conservation and rebate programs, which empowers customers to be
efficient water users and encourages water savings indoors and out. Excess net revenue after covering
expense and payments is placed in Replacement Reserves, the District’s account set aside to meet
unexpected costs.
REVENUE EXPENSES
$41.29
MILLION $40.37
MILLION
$34.73
MILLION
$37.92
MILLION $35.69
MILLION $34.50
MILLION
operating
non-operating
contributions
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POPULAR ANNUAL FINANCIAL REPORT12
REVENUE BY SOURCES
Revenue is used to fund day-to-day operation of the District.
East Valley Water District receives 97 percent of its revenue from user rates and fees; the District receives no
increment from property or sales taxes. Rates and fees are reviewed on 3 to 5 year cycles and are adjusted
as necessary to cover the costs of providing services to ratepayers.
Note: The District’s
water sales and meter
charge revenue
are expected to
increase through FY
2018-19 due to rate
adjustments adopted
in March 2015.
Additional information
regarding the
approved rates can be
found at
eastvalley.org/rates.
REVENUE HISTORY & FORECAST (IN MILLIONS)
Water sales are based on
the volume of water used
by a customer during the
monthly billing period.
Meter charges are fixed
monthly charges assessed to
customers based on the size
of the service connection to
their property.
Wastewater collection charges
are 1) fixed monthly charges for
single family residences, and 2)
a combination of fixed and vol-
umetric charges for commercial
and multi-family customers.
Wastewater treatment rates
are established by, and reve-
nue remitted to, the City of San
Bernardino Municipal Water
Department, which is currently
contracted to treat all wastewater
generated by District customers.
Other charges are assessed according to an adopted fee schedule, but are only charged to users who request,
or require, use of District resources beyond the scope of delivering normal water and wastewater services.
42%
WATER SALES
22%
METER CHARGES
12%
WASTEWATER
COLLECTION
22%
WASTEWATER
TREATMENT
2%
OTHER CHARGES
FISCAL YEAR 2017-18 RATE REVENUE
revenue history & forecast
$18.4
$20
$24.5
$26.9
$24.1 $24.4
$10
$15
$20
$25
$30
FY 19-20FY 18-19FY 17-18FY 16-17FY 15-16FY 14-15
$11.4 $11.5
$12.8 $13.4 $13.3 $13.4
water revenuewastewater revenue
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13EAST VALLEY WATER DISTRICT
BREAKDOWN OF EXPENSES
Expenses are based on the cost to provide water to meet customer demand and to collect and treat
wastewater from customer residences or places of business. The District strives to provide safe and
reliable water delivery services. Despite the severity of the recent drought, the District has put forth
significant effort to overcome the challenges of maintaining a fiscally sustainable and operationally
dependable organization.
EXPLANATION OF EXPENSES
Source of Supply - Expenses related to the extraction of
groundwater, and for procuring water from the Santa Ana River
or State Water Project when supply is available.
Pumping - Expenses related to moving water throughout the
District’s water distribution system.
Water Treatment - Expenses related to the treatment of water.
Transmission and Distribution - Expenses for transmitting
water to treatment plants and storage reservoirs for
distribution to commercial and residential customers.
Customer Accounts - Expenses related to customer
relationships. These include postage, telephone, printing and
publishing, and billing services.
Wastewater Treatment - Expenses related to service currently
provided by the City of San Bernardino Water Department
through and contract.
Wastewater Collection - Expenses for the operation and
maintenance of the District’s system of wastewater collection
pipelines.
Administrative and General - Expenses related to the
administration of the District operations. For example,
employee compensation, benefits, conservation rebates,
office supplies, banking services, materials and supplies,
utilities, fuel, permits, insurance claims, legal services and
printing and publishing.
Depreciation - Expenses related to the use of capital assets
over time.
Other Expense - Expenses not related to the District’s current
cost of utility service delivery.
Special Items - The write-off for feasibility studies and other
preliminary costs related to projects that were not approved
for construction.
Operating expenses are identified and accounted for at
the department level.
0 5 10 15 20 25 30
Special Items
Other Expense
Depreciation
Administrative& General
WastewaterCollection
WastewaterTreatment
Customer Accounts
Transmission & Distribution
WaterTreatment
Pumping
Sourceof Supply 7¢
2¢
3¢
7¢
5¢
22¢
2¢
28¢
18¢
5¢
1¢
The graph on the left identifies how
every dollar spent is allocated to
covering expenses (in cents).
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POPULAR ANNUAL FINANCIAL REPORT14
OUTSTANDING LONG-TERM DEBT
Much like a household finances a home mortgage to spread costs over 30 years, East Valley Water District
has incurred debt to fund large capital projects. The District has adopted a Debt Management Policy to
clearly state that long-term borrowing can only be used for Capital Improvement Projects that cannot be
funded from current revenues.
Similar to an individual’s credit score, public agencies have a bond rating used by investors to determine
risk. The District has a bond rating of AA- by both the Fitch and the Standard and Poor’s rating services. This
is considered a high quality investment grade.
EXPLANATION OF DEBT (IN MILLIONS)
State Department of
Water Resources Loans -
Funded the improvement
and expansion of the
District’s surface water
treatment plant.
2013 Bonds - Financed the
construction of the District’s
new administration and
operations headquarters
designed to serve as a
resource for the community.
SBVMWD Loan - Agreement with
the San Bernardino Valley Municipal
Water District for the construction,
financing and maintenance of a
state water turnout, providing the
District direct access to the State
Project Water, to be used for the
hydroelectric generation plant.
2010 Bonds - Issued to refinance all previous
outstanding long-term debt and to provide $16
million for water quality improvement projects.
US Bank Loan - Issued for
the purchase and installation of
energy conservation equipment
at several of the District’s water
production facilities.
East Valley Water District’s long-term debt consists
of bonds, loans and installment purchases.
$24.7
$12.1
$3.9 $6.7 $2.5
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15EAST VALLEY WATER DISTRICT
2 YEAR COMPARATIVE NET POSITION (IN MILLIONS)
As an infrastructure based organization, the District is heavily invested in capital investments to maintain and
improve its water and wastewater system. Comparative net position offers perspective of the District’s assets,
liabilities and equity. The information presented below applies to fiscal years ended June 30, 2018 and 2017.
EXPLANATION OF ASSETS EXPLANATION OF LIABILITIES
Current Assets - Cash and cash equivalents, customer utility
receivables, inventory, prepaid expenses and other liquid
assets that can be readily converted to cash.
Restricted Assets - Cash equivalents, grants and bonds
restricted for a specific purpose and therefore not readily
available to use.
Other Assets - Special Assessments receivable from the
certain property owners for system improvements that benefit
only their properties.
Capital Assets - Any land, building, equipment, vehicles,
inventory, treatment plants, pipeline and water distribution
systems owned by the District.
Deferred Outflow of Resources - Use of net assets attributed
to future reporting periods, such as prepaid items and deferred
charges.
Current Liabilities - Present obligations and payments due
including, payments to vendors, payroll, and employee
benefits.
Non-Current Liabilities - Long-term financial obligations
including payments for loans, bonds and employee retirement
benefits.
Deferred Inflow of Resources - Receipt of net assets attributed
to future reporting periods, such as deferred revenue and
advance collections.
Equity (Net Position) - Represents the District’s fiscal position
after assets, liabilities, deferred outflow and deferred inflow
have been balanced.
Current Assets
Current Liabilities
Non-Current Liabilities
Net Position
Deferred Inflow of Resources
Restricted Assets
Other Assets
Capital Assets
Deferred Outflow of Resources
ASSETS
LIABILITIES
$4.5 $24
$6.8
$0.4
$155.1
$159.2
$0.4
$62.5
$0.5
$117.7
$8
$6.4
$19.5
$3.2
$119.4
$63.4
$7.4$0.6
total assets
$190.8 million
$188.7 million $188.7 million
$190.8 million
total assets
liabilities & equity
liabilities & equity
2017
2018
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DISTRICT HEADQUARTERS
31111 Greenspot Road, Highland, CA 92346
(909) 889-9501 www.eastvalley.org
DISTRICT BOARD MEETINGS
Second and fourth Wednesday of each month
District Headquarters Board Room, 5:30pm
SAFE RELIABLE WATER &
WASTEWATER SERVICE PROVIDER
East Valley Water District was formed in 1954 and provides water and
wastewater services to over 102,000 residents within the cities of
Highland and San Bernardino, and portions of San Bernardino County.
EVWD operates under the direction of a 5-member elected Board.
OFFICE HOURS
Monday – Thursday 8:00am – 5:00pm
2nd and 4th Tuesday 9:00am – 5:00pm
Friday 7:30am – 4:30pm
CUSTOMER SERVICE & AFTER-HOURS
EMERGENCY SERVICE
(909) 889-9501
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Apprentice Ratio Request
Apprentice Requirements Letter – Initial
Bid Package Information
CAC-2 (with Sample & Instructions)
Certification of Prior Attendance
Cover Letter to Accompany Witness-Exhibit List
Checklist of Labor Law Requirements to Review at Pre-job Conference with Contractor’s
Contractor Close-out Report
Audit Record Worksheets Forms:
Public Works Investigation Worksheet
Public Works Audit Worksheet
Prevailing Wage Determination Summary (Appendix B)
Single Project Labor Compliance Review and Enforcement Report Form (Appendix C - CCR16434)
Notice of Temporary Withholding of Contract Payment Due to Delinquent or Inadequate Payroll Records
Request for Approval of Forfeiture Amount (Appendix D – CCR 16437)
Notice of Withholding Contract Payments (Labor Code Section 1771.6)
Notice of Opportunity to Review Evidence (Labor Code Section 1742b and CCR 17223)
Notice of Transmittal of Request for Review to DIR Lead Hearing Officer (CCR17223)
Deductive Change Order
Employee Inquiry Form
Employee Inquiry Form (Spanish)
Exhibit List
Fringe Benefits Statement (Form PW 26) with Instructions
Listing of Helpful Websites
Initial Complaint Information Form
Introduction / Apprentice Letter with Proof of Service
Investigations Case Log
Notice & Request to Review Evidence
Notice of Complaint Closed
Notice of Complaint Filed
Notice of Intent to Request Forfeiture of Monies
Notice of Investigation
Notice of Request for Approval of Forfeiture
Notice of Withholding – Transmittal
Notification of Gross Wage Distribution – Tax Liability
Notification to Awarding Body of Penalties Owed Them
Notification to DAS After Investigation of Training Funds Owed Them.
Notification to Worker of Monies Owed Them
Notification to Worker of Monies Owed Them (Spanish)
Payment Application Hold & Notification of Temporary Withholding
Payment Application Release
Payroll Certification (with sample and instructions)
Public Works Payroll Reporting Form (A-1-131 with instructions)
Pre-bid Conference and Job Walk
Preconstruction Notice
Project Closeout Report
Project Data Checklist
Proof of Service Page 38
APPENDIX H
Forms
Public Works Complaint
Public Works Complaint – Proof of Service
Records Request – Extension Letter
Records Request – Payment Received
Records Request – Request for Payment
Release of Stop Notice
Release of Stop Notice (Spanish)
Request a Modification to Forfeiture
Request for Information – Complainant
Request for Penalty Forfeiture Approval
Required Jobsite Posting (English)
Required Jobsite Posting (Spanish)
Restitution Check to Worker (tax liability- English)
Restitution Check to Worker (tax liability - Spanish)
Settlement Meeting Accepted
Settlement Meeting Scheduled
Site Visitation Interview
Statement of Non-Performance
Statement of Payment of Wages to Unpaid Worker (English)
Statement of Payment of Wages to Unpaid Worker (Spanish)
Unpaid Wage Fund
Verification of Apprentice-Journeyman Ratios
California FPPC Form 700 “Statement of Economic Interest”
Annual Report Form LCP-AR 1 (CCR 16431)
Public Works Form 100 – Contract Award Form
DAS Forms:
CAC-2 Form – Training Fund Contribution
Form DAS-142 Request for Dispatch of an Apprentice
Form DAS-140 Public Works Contract Award
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