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Home My WebLink AboutAgenda Packet - EVWD Board of Directors - 04/24/2024 Board of Directors Regular Board Meeting Page 2 April 24, 2024 BOARD OF DIRECTORS APRIL 24, 2024 East Valley Water District was formed in 1954 and provides water and wastewater services to 107,000 residents within the cities of San Bernardino and Highland, and portions of San Bernardino County. EVWD operates under the direction of a 5-member elected Board. GOVERNING BOARD EXECUTIVE MANAGEMENT James Morales, Jr. Chairman of the Board Michael Moore General Manager/CEO Ronald L. Coats Vice-Chairman Brian W. Tompkins Chief Financial Officer Chris Carrillo Governing Board Member Jeff Noelte Director of Engineering & Operations David E. Smith Governing Board Member Kerrie Bryan Director of Administrative Services Phillip R. Goodrich Governing Board Member Patrick Milroy Operations Manager Vacant Water Reclamation Manager Justine Hendricksen District Clerk Board of Directors Regular Board Meeting Page 2 April 24, 2024 Board of Directors Regular Board Meeting April 24, 2024 - 5:30 PM 31111 Greenspot Road, Highland, CA 92346 www.eastvalley.org PLEASE NOTE: Materials related to an item on this agenda submitted to the Board after distribution of the agenda packet are available for public inspection in the District’s office located at 31111 Greenspot Road, Highland, during normal business hours. Also, such documents are available on the District’s website at eastvalley.org and are subject to staff’s ability to post the documents before the meeting. 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. In order to comply with legal requirements for posting of agenda, only those items filed with the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesday meeting not requiring departmental investigation, will be considered by the Board of Directors. Board of Directors Regular Board Meeting Page 4 April 24, 2024 CALL TO ORDER PLEDGE OF ALLEGIANCE PRESENTATIONS AND CEREMONIAL ITEMS a. Top Workplace Award ROLL CALL OF BOARD MEMBERS PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1. AGENDA This agenda contains a brief general description of each item to be considered Except as otherwise provided by law, no action shall be taken on any item no appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a. Approval of Agenda 2. APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board o Directors to be routine and will be enacted in one motion. There will be no discussion of these items prior to the time the board considers the motion unless members o the board, the administrative staff, or the public request specific items to be discussed and/or removed from the Consent Calendar. a. Approve the March 13, 2024 Regular Board Meeting Minutes b. Approve the March 27, 2024 Regular Board Meeting Minutes c. Accept and File Financial Statements for February 2024 d. Approve February 2024 Disbursements: Accounts payable disbursements for the period include check numbers 262600 through 262753, bank drafts, and ACH payments in the amount of $5,185,021.36 and $478,938.04 for payroll e. Investment Report for Quarter Ended March 31, 2024 Board of Directors Regular Board Meeting Page 4 April 24, 2024 3. INFORMATIONAL ITEMS a. Environmental Protection Agency (EPA) Lead and Copper Rule Revisions b. Cybersecurity Update 4. REPORTS a. Board of Directors’ Reports b. General Manager/CEO Report c. Legal Counsel Report d. Board of Directors’ Comments ADJOURN Agenda Item #2a April 24, 20241 Meeting Date: April 24, 2024 Agenda Item #2a Consent Item 1 0 7 3 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve the March 13, 2024 Regular Board Meeting Minutes RECOMMENDATION That the Board of Directors approve the March 13, 2024 regular board meeting minutes as submitted. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability B. Utilize Effective Communication Methods REVIEW BY OTHERS This agenda item has been reviewed by Administration. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS Draft March 13, 2024 Regular Board Meeting Minutes Regular Board Meeting Meeting Date: March 13, 2024 CALL TO ORDER The Chairman of the Board called the meeting to order at 5:30 p.m. PLEDGE OF ALLEGIANCE Director Smith led the flag salute. PRESENTATIONS AND CEREMONIAL ITEMS •Recognition of Groundwater Appreciation Week The Operations Manager provided a brief presentation of the Bunker Hill Basin recognizing National Groundwater Appreciation Week. ROLL CALL OF BOARD MEMBERS PRESENT Directors: Carrillo, Coats, Goodrich, Morales, Smith ABSENT None STAFF Michael Moore, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Jeff Noelte, Director of Engineering and Operations; Kerrie Bryan, Director of Administrative Services; Patrick Milroy, Operations Manager; Rocky Welborn, Water Reclamation Manager; Ryan Ritualo, Information Technology Manager; William Ringland, Public Affairs and Conservation Manager; Christi Koide; Business Services Coordinator; Shayla Antrim, Administrative Specialist Draft pending approval 1 5 2 2 LEGAL COUNSEL Jean Cihigoyenetche GUESTS Members of the public PUBLIC COMMENTS Chairman Morales declared the public participation section of the meeting open at 5:34 p.m. There being no written or verbal comments, the public participation section was closed. 1.APPROVAL OF AGENDA a.Approval of Agenda A motion was made by Director Smith, seconded by Vice Chairman Coats, that the Board approve the February 28, 2024 agenda as submitted. The motion carried by the following: Ayes: Carrillo, Coats, Goodrich, Morales, Smith Noes: None Absent: None 2.APPROVAL OF CONSENT CALENDAR a.Approve Directors’ Fees and Expenses for February 2024 A motion was made by Director Smith, seconded by Director Goodrich, that the Board approve the Consent Calendar items as submitted. The motion carried by the following: Ayes: Carrillo, Coats, Goodrich, Morales, Smith Noes: None Absent: None 3.DISCUSSION AND POSSIBLE ACTION ITEMS a. Consider Scheduling a Public Hearing for May 15, 2024, to Consider Adoption of Water and Wastewater Rate Adjustments Pursuant to Article XIII D of the California Constitution The General Manager/CEO noted a correction to slides #5 and #13 and stated they will be posted on the District’s website. The Chief Financial Officer presented information regarding proposed adjustments to the water and wastewater rates. He stated that the last Cost of Service Analysis was completed in February 2021 and discussed the current rate structure. He provided an 1 5 2 2 overview of the rate components and how the rates are allocated between funds. He explained the rate drivers, such as water sales, inflation, power costs, and Capital Improvement Projects. He reviewed the Capital Improvement Plan for the next five years and highlighted that the proposed wastewater treatment costs are the most significant change. The Chief Financial Officer discussed next steps in the public hearing process and recommended that the Board schedule a Prop 218 public hearing for May 15, 2024. Legal Counsel provided detailed information regarding the Prop 218 public hearing process. A motion was made by Director Goodrich, seconded by Director Smith, that the Board of Directors schedule a public hearing for May 15, 2024, to consider the adoption of water and wastewater rate adjustments pursuant to Article XIII D of the California Constitution. The motion was carried by the following vote: Ayes: Carrillo, Coats, Goodrich, Morales, Smith Noes: None Abstain: None Absent: None b. Consider Approval of Cancellation of the May 8, 2024 Regular Board Meeting The General Manager/CEO recommended that the Board cancel the May 8, 2024 Board meeting due to the Board and staff attending the Association of California Water Agencies Annual Conference that week. A motion was made by Director Carrillo, seconded by Director Smith, that the Board of Directors approve the cancellation of the May 8, 2024 regular Board meeting. The motion was carried by the following vote: Ayes: Carrillo, Coats, Goodrich, Morales, Smith Noes: None Abstain: None Absent: None 4.REPORTS a.Board of Directors’ Reports Director Goodrich reported on the following: February 29, he attended the Highland Chamber of Commerce Installation Dinner; March 5, he attended San Bernardino Valley Municipal Water District’s Board meeting with nothing to report; March 12, he attended the Highland City Council meeting with nothing to report. 1 5 2 2 Director Smith reported on the following: March 6, he attended San Bernardino Valley Municipal Water District’s Workshop #3, where they discussed the Sunrise Ranch Master Plan; and March 13, he attended the San Bernardino Valley Water Conservation District Board meeting with nothing to report. Vice Chairman Coats reported the following: March 1, he attended the Association of California Water Agencies monthly legislative meeting; March 4, he met with the General Manager/CEO and Chairman to review the agenda for the legislative trip to Sacramento; March 5, he visited Sacramento to meet with local legislators; March 6 he attended the San Bernardino Valley Municipal Water District’s third public scoping meeting concerning their Sunrise Ranch project; March 7, he met with the General Manager/CEO and Chairman to review the agenda; March 11, he attended the Association of San Bernardino County Special Districts Board meeting to review Association business; and March 12, he attended the City of San Bernardino Water Department meeting where they received an incentive from Southern California Edison for energy efficiency at their wastewater facility. Chairman Morales reported on the following: March 1, he met with Association of California Water Agencies (ACWA) Region 9 to work on a local educational event; March 4, he met with the General Manager/CEO, Vice Chairman and staff to prepare for the upcoming legislative trip; March 6, he sat in on the ACWA Groundwater Committee; March 7, he met with General Manager/CEO for District updates; March 7, he attended the San Bernardino Valley Municipal Water District’s (SBVMWD) Board meeting where they discussed the Inland Solar Challenge; and March 12, he attended the SBVMWD Resources and Engineering Committee meeting where they provided a groundwater management update. Director Carrillo reported on the following: February 29, he attended the Inland Empire Economic Partnership State of the Region event; March 6, he attended the City of San Bernardino City Council meeting with nothing to report; and March 11, he met with the General Manager/CEO to discuss District business. For information only. b. General Manager/CEO Report The General Manager/CEO announced the following: •The March 25 Engineering & Operations Committee meeting and the May 8 Regular Board meeting have been canceled. 1 5 2 2 •Sterling Natural Resource Center Update: o Two sewer transitions remain from the City of San Bernardino to Sterling Natural Resource Center and are expected to be completed by the end of March. o A Ribbon Cutting Ceremony is scheduled for May 3. •The next series in the Leadership Academy Development program began today with a new group of staff. The program includes a series of high-energy workshops that will introduce leadership concepts and provide fresh insights and inspiration to benefit staff’s professional growth and development. •Yesterday, Public Affairs staff presented water education information to Cypress Elementary Career Day, and tomorrow staff will present at Monterey Elementary School. •The District is participating in Fix-a-Leak Week March 18-24 and will highlight ways to address leaks on social media. A new leak repair rebate will also be launched to assist customers and encourage quick leak repairs. •Sacramento Legislative Visit - The General Manager/CEO, Board Chairman, Vice Chairman, and Public Affairs staff conducted a legislative visit in Sacramento to advocate on behalf of the District and highlight opportunities to bring State investment into the community. •Yesterday, staff demonstrated the District’s equipment to the San Gorgonio High School Operations Department, and it was well received. •Operations staff installed new pipe and fire hydrants on Darren Place and Tiffani Place as part of the Mainline Replacement Project ahead of the City of San Bernardino paving job, saving ratepayers money on paving costs. The Director of Engineering and Operations provided a Water Supply Dashboard Update. For information only. c. Legal Counsel Report Nothing to report. d. Board of Directors’ Comments Chairman Morales stated that on the legislative trip, they provided updates to state legislators on the Sterling Natural Resource Center, pathway programs, and where we stand on legislation. He invited the Board to attend the ACWA Region 9 quarterly meeting on April 12th at 10:00 a.m. at the Inland Empire Utility Agency, where they will tour the construction of the recycled water plant and wetlands. For information only. 1 5 2 2 ADJOURN Chairman Morales adjourned the meeting at 6:40 p.m. James Morales, Jr., Board President Michael Moore, Board Secretary Agenda Item #2b April 24, 20241 Meeting Date: April 24, 2024 Agenda Item #2b Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve the March 27, 2024 Regular Board Meeting Minutes RECOMMENDATION That the Board of Directors approve the March 27, 2024 regular board meeting minutes as submitted AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment to Sustainability, Transparency, and Accountability B. Utilize Effective Communication Methods REVIEW BY OTHERS This agenda item has been reviewed by Administration. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS Draft March 27, 2024 Regular Board Meeting Minutes Regular Board Meeting Meeting Date: March 27, 2024 CALL TO ORDER The Chairman of the Board called the meeting to order at 4:30 p.m. ROLL CALL OF BOARD MEMBERS PRESENT Directors: Carrillo, Coats, Goodrich, Morales, Smith ABSENT None STAFF Michael Moore, General Manager/CEO; Jeff Noelte, Director of Engineering and Operations; Patrick Milroy, Operations Manager; Rocky Welborn, Water Reclamation Manager; William Ringland, Public Affairs/Conservation Manager; Justine Hendricksen, District Clerk; Cecilia Contreras, Public Affairs Coordinator; Shayla Antrim, Administrative Specialist LEGAL COUNSEL Jean Cihigoyenetche GUESTS Members of the public PUBLIC COMMENTS Chairman Morales declared the public participation section of the meeting open at 4:31 p.m. There being no written or verbal comments, the public participation section was closed. Draft pending approval 1 4 7 8 1.APPROVAL OF AGENDA a.Approval of Agenda A motion was made by Vice Chairman Coats, seconded by Director Smith, that the Board approve the March 27, 2024 agenda as submitted. The motion carried by the following: Ayes: Carrillo, Coats, Goodrich, Morales, Smith Noes: None Absent: None 2.RECESS INTO CLOSED SESSION The Board entered into Closed Session at 4:31 p.m. as provided in the Ralph M. Brown Act Government Code Sections 54956.9(d)(1) and 54957 to discuss the items listed on the agenda. RECONVENE THE MEETING The Board reconvened the meeting at 5:30 p.m. PLEDGE OF ALLEGIANCE Director Carrillo led the flag salute. ROLL CALL OF BOARD MEMBERS PRESENT Directors: Carrillo, Coats, Goodrich, Morales, Smith ABSENT None ANNOUNCEMENT OF CLOSED SESSION ACTIONS With respect to Item #2.a. legal counsel stated that no reportable action was taken. With respect to Item #2.b. legal counsel stated that no reportable action was taken. With respect to Item #2.c. legal counsel stated that no reportable action was taken. PRESENTATIONS AND CEREMONIAL ITEMS •Student Bottled Water Art Contest The General Manager/CEO stated that this is the District’s first annual Bottled Water Art Contest. The Public Affairs Coordinator provided an overview of the contest. She stated that grades 1-6 participated from various local schools, and the theme was how to protect 1 4 7 8 the water supply by being the Guardians of Our Water through art. Winners were announced and received a certificate and case of bottled water with their art on the labels. THE BOARD RECESSED The Board recessed for a break at 5:42 p.m. to greet art contestants. RECONVENED The Board reconvened at 5:56 p.m. PUBLIC COMMENTS Chairman Morales declared the public participation section of the meeting open at 5:56 p.m. There being no written or verbal comments, the public participation section was closed. 3.APPROVAL OF CONSENT CALENDAR a.Approve the February 14, 2024 Regular Board Meeting Minutes b.Accept and File Financial Statements for January 2024 c.Approve January 2024 Disbursements: Accounts payable disbursements for the period include check numbers 263435 through 262599, bank drafts, and ACH payments in the amount of $4,159,145.01 and $478,179.47 for payroll d.Approve Investment Transaction Report for Month Ended February 29, 2024 e.Consider Adoption of Resolutions 2024.01 and 2024.02 for the Conveyance of Sewer Easements for Messina, Tract 20142 f.Consider Adoption of Resolution 2024.03 for the Conveyance of Sewer Easements for San Carlo I Housing Development g.Consider Adoption of Resolutions 2024.04, 2024.05 and 2024.06 for the Conveyance of Sewer Easements for Mediterra, Tract 18896 h.Consider Adoption of Resolution 2024.07 for the Conveyance of Access Road and Pipeline Easement at Plant 134 A motion was made by Director Goodrich, seconded by Vice Chairman Coats, that the Board approve the Consent Calendar items as submitted. The motion carried by the following: Ayes: Carrillo, Coats, Goodrich, Morales, Smith Noes: None Absent: None Abstain: None 1 4 7 8 4.INFORMATIONAL ITEMS a. Sterling Natural Resource Center Update The General Manager/CEO stated that this will be Mr. Welborn’s final presentation with the District as he accepted a position at another agency. The Water Reclamation Manager provided an update on the Sterling Natural Resource Center. He reviewed the various phases of the project. He stated that as of yesterday at 4am, the District is no longer sending flows to the City of San Bernardino and all water is staying in the region. He described some of the challenges faced during the startup of the plant. He stated that the Weaver Basins will be turned over to the San Bernardino Valley Municipal Water District to spread water soon. He recognized staff that assisted with business processes. He thanked the Board for the opportunity to work at the District and on the Sterling Natural Resource Center. Information only. 5.REPORTS a.Board of Directors’ Reports Director Smith reported on the following: March 18, he attended the Association of San Bernardino County Special Districts Membership meeting which was hosted by the Inland Empire Utilities Agency; March 19, he met with the General Manager/CEO to discuss District business; and March 26, he attended the Highland Chamber of Commerce monthly meeting. Director Carrillo reported on the following: March 20, he attended the City of San Bernardino City Council meeting with nothing to report; March 22, he met with the General Manager/CEO to review the agenda and discuss District business; and March 26, he attended the Highland Chamber of Commerce monthly meeting. Director Goodrich reported on the following: March 18, he attended the Association of San Bernardino County Special Districts Membership meeting where the presentation topic was The Dynamic World of Water: Why Every Drop Still Matters; March 19, he met with the General Manager/CEO to discuss District business; and March 26, he attended the Highland Chamber of Commerce monthly meeting. Vice Chairman Coats reported the following: March 18, he attended the Association of San Bernardino County Special District monthly meeting where the guest speaker was Shivaji Deshmukh, general manager of Inland Empire Utilities Agency, who spoke on The Dynamic World of Water: Why Every Drop Still Matters; March 20, he met with the General Manager/CEO to discuss district business; March 21, he attended the Yucaipa Valley Water District groundbreaking ceremony for their new recycled water reservoirs; March 21, he reviewed the agenda with the General Manager/CEO and Chairman 1 4 7 8 Morales; March 26, he attended the City of San Bernardino Water Department Board meeting where they approved a change order for a construction project and they received an update on their entire sewer system, equipment, etc.; and on March 26, he attended the Highland Chamber of Commerce monthly meeting, where General Manager/CEO, Michael Moore, was the guest speaker. Chairman Morales reported on the following: March 21, he attended Yucaipa Valley Water District’s groundbreaking ceremony; March 22, he met with the General Manager/CEO to discuss District business; and March 26, he attended the Highland Chamber of Commerce monthly meeting where General Manager/CEO, Michael Moore, was the speaker. For information only. b. General Manager/CEO Report The General Manager/CEO reported on the following: •The pipeline that connects the Sterling Natural Resource Center to the Weaver Basin is completed as well as road work on Greenspot Road. •The Sterling Natural Resource Center Project has been selected as a finalist for the Clair Hill Award by the Association of California Water Agencies. This award is given to member agencies that have developed exceptional programs. In May, the District will be informed of its placement at the annual fall conference. •He will be on vacation next Monday through Wednesday, and Mr. Noelte will assume his duties while he is out of the office. For information only. c. Legal Counsel Report No report at this time. d. Board of Directors’ Comments Director Goodrich expressed gratitude to Mr. Welborn for his dedication and hard work in the Sterling Natural Resource Center startup and wished him well in his future endeavors. Director Carrillo echoed Director Goodrich’s sediments. Director Smith praised the students who participated in the bottled water art contest and expressed his appreciation for how complimentary Mr. Welborn was to his staff. 1 4 7 8 Vice Chairman Coats mentioned that many believed the Sterling Natural Resource Center would never be finished, but now it's completed. Chairman Morales bid Mr. Welborn farewell and thanked him for his contributions to the District. For information only. ADJOURN Chairman Morales adjourned the meeting at 7:19 p.m. James Morales, Jr., Board President Michael Moore, Board Secretary Agenda Item #2c April 24, 20241 Meeting Date: April 24, 2024 Agenda Item #2c Consent Item 1 0 7 4 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Financial Statements for February 2024 RECOMMENDATION That the Board of Directors accept and file the attached financial statements as of, and for the period ended, February 29, 2024. BACKGROUND / ANALYSIS The East Valley Water District adopted an annual budget on June 28, 2023 for fiscal year 2023-24. In accordance with District Administrative Policy 7.7, the Chief Financial Officer provides regular budget updates to the Board of Directors (Board). Included herewith for the Board’s review is a summary of the District’s financial results, as of February 29, 2024. AGENCY GOALS 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 Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer Agenda Item #2c April 24, 20242 Meeting Date: April 24, 2024 Agenda Item #2c Consent Item 1 0 7 4 ATTACHMENTS 1. February 2024 Financial Statement Monthly Review 2. February 2024 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING FEBRUARY 29, 2024 page | 1 The following is a highlight summary of the District’s financial results as of February 29, 2024. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at February 29, 2024 are $400.66 million. CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT TOTAL Cash and Investments $ 30.38 $ 6.22 $ 2.77 $ 39.37 Utility Plant, Net 100.77 17.00 - 117.77 Other Assets 34.64 32.34 176.54 243.52 Current Liabilities 8.81 6.95 20.71 36.47 Long Term Liabilities 43.46 8.12 156.70 208.28 Beginning Net Position 105.34 38.68 3.01 147.03 Change in Equity 6.59 1.48 (1.11) 6.96 TOTAL NET $ 111.93 $ 40.16 $ 1.90 $ 153.99 Cash and Investments Cash and Investments are $39.37 million for the month of February, a decrease of $3.39 million from the prior month. In February the District paid $200K for construction of the recycled water pipeline in December 2023 and $1.32 million on loan payments to San Bernardino Valley Municipal Water District. The District’s Due from Other Governments includes a receivable for work performed on the Recycled Water Pipeline from December through January bringing the ending balance as of February 29, 2024, 2024 to $4.5 million. $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 Mi l l i o n s CASH & INVESTMENTS Restricted Unrestricted FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING FEBRUARY 29, 2024 page | 2 Statement of Revenues & Expenses Total Revenues & Expenses through February 29, 2024 are summarized below (in millions): Column1 WATER WASTEWATER RECLAMATION DISTRICT TOTAL Revenue $ 20.32 $ 4.56 $ 7.05 $ 31.93 Expense 13.73 3.08 8.15 24.96 The Reclamation Fund expenses continue to exceed revenues as the SNRC facility has recently started operations but has not fully transitioned flow away from San Bernardino Municipal Water Department. The District is incurring Contract Service Expenses for Treatment as well as plant expenses such as Salaries and Benefits, Utilities, Materials and Supplies but has yet to begin collecting any offsetting revenues anticipated from operation such as Tipping Fees, etc. Water Sales by Tier Water Sales for the month ending February 29, 2024 were $954K; $174K under staff projections for the month and $729K under projections year-to-date. $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 Mi l l i o n s WATER SALES BY TIER Tier 1 Tier 2 Tier 3 FY 2023-24 Projection For a more detailed presentation, operating results are presented in three ways on pages 2 through 6 of the attached financial statements for the period ending February 29, 2024. First is a one-page summary with monthly and year-to-date totals for revenue and expenses, presented by Expense Category. Second is a one-page summary with monthly FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING FEBRUARY 29, 2024 page | 3 and year-to-date totals for Revenues and Expense by Program. Third is a Budget -to- Actual presentation of program expense detail. Water Sales by Customer Class The table below shows the District’s water sales for the month of February 2024 by customer class. The following icons are to compliment the graph below: positive change, no change, negative change when comparing actuals versus projections. CUSTOMER CLASS ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential 522,852$ 649,000$ (126,148)$ -19% Multi-Family 248,200 270,000 (21,800) -8% Commercial 101,006 116,000 (14,994) -13% Irrigation 81,795 93,000 (11,205) -12% TOTAL $ 953,853 $ 1,128,000 $ (174,147)-15% The following table displays customer class by tier for the month of February 2024: CUSTOMER CLASS TIER ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential Tier 1 303,500$ 334,000$ (30,500)$ -9% Residential Tier 2 78,875 132,000 (53,125) -40% Residential Tier 3 140,477 183,000 (42,523) -23% Multi-Family Tier 1 137,528 154,000 (16,472) -11% Multi-Family Tier 2 30,775 49,000 (18,225) -37% Multi-Family Tier 3 79,897 67,000 12,897 19% Commercial Tier 1 59,827 80,000 (20,173) -25% Commercial Tier 2 5,967 8,000 (2,033) -25% Commercial Tier 3 35,212 28,000 7,212 26% Irrigation Tier 2 21,862 43,000 (21,138) -49% Irrigation Tier 3 59,933 50,000 9,933 20% TOTAL $ 953,853 $ 1,128,000 $ (174,147)-15% Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING FEBRUARY 29, 2024 page | 4 The chart below is a comparative illustration of Water Revenue year -to-date compared to last year’s Water Revenue year-to-date as of February. As noted in the graph, Water Revenue experienced a minor increase over last year. Although water consumption decreased 116.06 million gallons (155.2K HCF) compared to February of 2023, water sales were up $22K for all three tiers combined. $0 $5 $10 $15 $20 $25 2/29/2023 2/29/2024 Mi l l i o n s COMPARATIVE MONTHLY WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total -$18,935,441 Total -$19,156,609 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING FEBRUARY 29, 2024 page | 5 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2022-23 and FY 2023-24. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING FEBRUARY 29, 2024 page | 6 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2022-23 and FY 2023-24. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING FEBRUARY 29, 2024 page | 7 Water Reclamation Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Reclamation Fund operating cost centers for FY 2022-23 and FY 2023-24. Combining Schedule of Net Position As of February 29, 2024 Unaudited WATER WASTEWATER RECLAMATION DISTRICT TOTAL Assets: Current Assets: Cash and Cash Equivalents Investments Accounts Receivable, Net Interest Receivable Other Receivables Due from Water Fund Due from Sewer Fund Due from Reclamation Fund Due from Other Governments Inventory $16,090,815.52 7,467,668.36 3,839,049.65 - 2,262,288.70 - $1,079,294.28 1,765,115.56 311,471.64 $2,769,714.18 $19,939,823.98 9,232,783.92 4,698,930.39 - 2,262,288.70 4,914,946.20 3,770,000.00 12,217,495.02 4,508,931.69 1,273,354.93 255,616.89 63,074,171.72 - 548,409.10 - - - - - - 4,914,946.20 3,770,000.00 - - -12,217,495.02 - 6,721.16 35,386.34 15,415,484.00 -4,508,931.69 1,266,633.77 220,230.55 34,916,686.55 - -Prepaid Expenses Total Current Assets:12,742,001.17 Non-Current Assets: Restricted Cash and Cash Equivalents Capital Assets not being Depreciated Capital Assets, Net 6,818,584.73 17,742,235.83 100,769,578.86 125,330,399.42 160,247,085.97 3,379,934.17 17,951,323.13 16,997,047.78 38,328,305.08 53,743,789.08 - 166,566,625.74 - 166,566,625.74 179,308,626.91 10,198,518.90 202,260,184.70 117,766,626.64 330,225,330.24 393,299,501.96 Total Non-Current Assets: Total Assets: Deferred Outflow Of Resources Deferred Charge on Refunding Deferred Outflows - Pensions 581,826.53 4,954,821.80 165,783,734.30 272,820.05 1,546,575.07 55,563,184.20 - - 854,646.58 6,501,396.87 400,655,545.41Total Assets and Deferred Outflows of Resources:179,308,626.91 Current Liabilities: Accounts Payable and Accrued Expenses Due to Water Fund Due to Sewer Fund Due to Reclamation Fund Accrued Payroll and Benefits Customer Service Deposits Construction Advances and Retentions Accrued Interest Payable Current Portion of Compensated Absences Current Portion of Long-Term Debt 1,491,677.34 29,842.00 3,770,000.00 32,332.00 1,553,851.34 3,770,000.00 12,217,495.02 4,914,946.20 - 1,440,987.06 11,518,335.75 - - - - - - - 12,217,495.02 4,914,946.20 - 1,440,987.06 114,717.44 - 449,527.20 396,500.28 8,808,355.52 - - -- 3,010,696.98 - 137,616.80 - 8,392,921.33 - 65,033.00 - 652,177.00 396,500.28 36,464,292.65Total Current Liabilities:6,948,155.78 20,707,781.35 Non-Current Liabilities: Compensated Absences, less current portion Net Pension Liability 265,818.17 10,600,994.28 32,589,187.50 1,173.64 61,819.82 3,254,141.95 4,800,908.00 - 73,156.32 400,794.31 13,855,136.23 194,014,474.50 1,173.64 - 156,624,379.00 - Long Term Debt, Less Current Portion Other Liabilities Total Non-Current Liabilities: Total Liabilities: 43,457,173.59 52,265,529.11 8,116,869.77 15,065,025.55 156,697,535.32 177,405,316.67 208,271,578.68 244,735,871.33 Deferred Inflows Of Resources Deferred Inflows - Pensions 1,589,671.06 336,902.07 -1,926,573.13 Total Liabilities and Deferred Inflows of Resources:53,855,200.17 15,401,927.62 177,405,316.67 246,662,444.46 Equity: Equity 105,336,086.56 105,336,086.56 38,679,547.28 38,679,547.28 3,008,522.25 3,008,522.25 147,024,156.09 147,024,156.09Total Beginning Equity: Total Revenue Total Expense 20,317,643.32 13,725,195.75 6,592,447.57 4,559,576.22 3,077,866.92 1,481,709.30 7,048,830.71 8,154,042.72 (1,105,212.01) 31,926,050.25 24,957,105.39 6,968,944.86Revenues Over/Under Expenses Total Equity and Current Surplus (Deficit): Total Liabilities, Equity and Current Surplus (Deficit): 111,928,534.13 165,783,734.30 40,161,256.58 55,563,184.20 1,903,310.24 153,993,100.95 400,655,545.41$$$179,308,626.91 $ Page 1 of 6 Revenue and Expense Budget-to-Actual by Category Month Ended February 29, 2024 Unaudited WATER YTD WASTEWATER RECLAMATION YTD DISTRICT WIDE AMENDED AMENDED BUDGET AMENDED BUDGET AMENDED REMAINING BUDGETMTDBUDGETMTDYTDMTDTOTAL BUDGET Revenue Water Sales $953,851.21 859,331.67 37,156.52 $12,465,842.65 6,691,181.92 385,691.30 $17,695,000.00 10,096,000.00 450,000.00 $- - $- - $- - $- - - - $- - - - $332,000.00 $18,027,000.00 10,096,000.00 510,000.00 5,968,000.00 10,379,000.00 542,000.00 540,000.00 - $5,561,157.35 Meter Charges Penalties - - - 3,404,818.08 82,948.46 2,023,610.56 3,407,841.33 (562,836.05) 218,410.02 - 5,086.41 517,917.59 41,360.24 3,944,389.44 60,000.00 5,968,000.00Wastewater System Charges Wastewater Treatment Charges Other Operating Revenue Non Operating Revenue Gain or Loss on Disposition Benefits - - - - - ---- - 894,342.41 26,610.00 6,971,158.67 26,610.00 51,062.04 10,379,000.00 500,000.00 100,000.00 82,951.50 1,979.00 635,876.93 139,050.52 42,000.00 420,000.00 37,036.00 442,349.12 131,477.42- - - - 20,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Depreciation Revenue Total:1,935,269.90 20,317,643.32 28,703,000.00 560,040.00 4,559,576.22 6,048,000.00 920,952.41 7,048,830.71 11,311,000.00 46,062,000.00 14,135,949.75 Expense by Category Labor 396,714.38 1,146.60 148,160.31 545,523.57 5,930.60 49,237.00 79,036.22 225,130.73 1,146.60 258,386.90 7,689.75 209,513.72 30,963.67 50,598.35 971.25 3,381,187.56 12,443.82 5,725,500.00 32,900.00 112,853.38 491.40 36,344.48 123,151.65 2,541.69 4,073.40 7,851.34 8,375.51 491.40 107,226.85 189.22 - 943,974.64 5,333.06 477,221.16 805,991.68 47,480.04 16,032.33 91,483.10 108,821.60 5,333.06 361,329.03 1,999.96 - 224,421.50 - 188,156.51 (199,710.75) - 1,638,500.00 14,100.00 768,600.00 1,632,600.00 112,000.00 27,200.00 155,400.00 254,400.00 14,100.00 341,100.00 2,000.00 64,886.57 496,748.02 750,000.00 8,114,000.00 47,000.00 3,292,089.78 29,223.12Temporary Labor Benefits Contract Services Professional Development Overtime Materials and Supplies Utilities Temporary Labor Other Standby Water Supply Debt Service Capital Improvement Capital Outlay Accounting Income Add back Transfer to Reserves Transfer from Reserves --- 1,946,630.17 2,478,552.34 157,729.07 334,373.69 1,094,864.57 2,118,638.35 12,443.82 2,940,400.00 5,254,400.00 309,000.00 473,800.00 1,617,600.00 4,043,600.00 32,900.00 20,473.59 676,289.88 287,294.81 6,215,299.00 7,473.55 48,896.89 105,227.34 311,029.84 404,000.00 7,346,000.00 20,000.00 50,000.00 618,000.00 1,538,000.00 4,113,000.00 14,233,000.00 441,000.00 551,000.00 2,391,000.00 5,836,000.00 47,000.00 1,401,853.86 4,733,156.98 228,317.34 151,697.09 1,099,424.99 3,297,510.21 29,223.12 - 33,977.72 17,199.46 9,757.37 --- 1,229,108.12 54,513.62 1,263,900.00 33,000.00 4,402.28 602,059.07 380,000.00 55,000.00 1,985,000.00 90,000.00 (207,496.22) 33,406.42- - - - - - - - 80.00 - - - 410,485.11 1,908,023.19 593,699.07 244,852.89 (2,252,349.64) - 768,000.00 3,103,000.00 2,695,000.00 670,000.00 - -- - - 768,000.00 3,376,000.00 2,995,000.00 1,105,000.00 - 357,514.89 1,243,555.31 2,401,300.93 592,056.40 2,452,060.39 (30,000.00) - - - 273,000.00 300,000.00 285,000.00 - 230,000.00 - 416.25 - - - 79,934.20 150,000.00 (50,598.35) - - - - - - - (260,000.00) - (30,000.00) ---- Expense Total:1,959,551.30 13,725,195.75 28,703,000.00 404,006.57 3,077,866.92 6,048,000.00 826,986.87 8,154,042.72 11,311,000.00 46,062,000.00 21,104,894.61 Total Surplus (Deficit):$(24,281.40)$6,592,447.57 $-$156,033.43 $1,481,709.30 $-$93,965.54 $(1,105,212.01)$-$-$(6,968,944.86) Page 2 of 6 Revenue and Expense Budget-to-Actual by Program Month Ended February 29, 2024 Unaudited WATER YTD WASTEWATER RECLAMATION YTD DISTRICT WIDE AMENDED AMENDED BUDGET AMENDED BUDGET AMENDED REMAINING BUDGETMTDBUDGETMTDYTDMTDTOTAL BUDGET Revenue Water Sales $953,851.21 $12,465,842.65 6,691,181.92 385,691.30 - $17,695,000.00 10,096,000.00 450,000.00 - $- - $- - $- - $- - - - $- - - $332,000.00 $18,027,000.00 10,096,000.00 510,000.00 5,968,000.00 10,379,000.00 542,000.00 $5,561,157.35 3,404,818.08 82,948.46 2,023,610.56 3,407,841.33 (562,836.05) 218,410.02 Meter Charges Penalties Wastewater System Charges Wastewater Treatment Charges Other Operating Revenue Non Operating Revenue 859,331.67 37,156.52 - - - - 5,086.41 517,917.59 - 37,036.00 - 41,360.24 3,944,389.44 - 442,349.12 131,477.42 4,559,576.22 60,000.00 5,968,000.00 - ---- - 894,342.41 26,610.00 - 6,971,158.67 26,610.00 51,062.04 7,048,830.71 10,379,000.00 500,000.00 100,000.00 11,311,000.00 82,951.50 1,979.00 1,935,269.90 635,876.93 139,050.52 20,317,643.32 42,000.00 420,000.00 28,703,000.00 20,000.00 6,048,000.00 540,000.00 46,062,000.00Revenue Total:560,040.00 920,952.41 14,135,949.75 1000 - Governing Board 2000 - General Administration 2100 - Human Resources 2200 - Public Affairs 970.04 52,103.12 277,509.17 41,930.10 104,781.96 79,580.15 97,371.31 117,466.24 17,985.39 9,110.39 520,565.29 205,870.63 28,448.04 28,171.50 243,393.17 - 130,335.66 555,776.99 1,564,611.28 427,307.42 8,128.38 491,579.87 626,896.88 952,901.74 163,464.45 417,867.55 3,194,712.47 998,197.41 255,394.28 293,084.40 2,064,865.28 - 251,300.00 959,000.00 1,722,900.00 868,000.00 615,000.00 900,800.00 1,114,400.00 1,424,100.00 292,000.00 908,600.00 5,942,000.00 1,275,000.00 504,000.00 418,500.00 3,246,000.00 - 415.73 21,274.45 117,674.59 51,301.73 - 34,105.74 41,730.50 50,059.74 - 53,556.02 229,213.00 495,746.20 233,518.00 107,700.00 411,000.00 568,100.00 372,000.00 - - - - - - 359,000.00 1,370,000.00 2,671,000.00 1,240,000.00 615,000.00 1,304,000.00 1,592,000.00 2,048,000.00 292,000.00 1,298,000.00 5,942,000.00 1,275,000.00 504,000.00 465,000.00 3,246,000.00 801,000.00 10,781,000.00 2,053,000.00 760,000.00 175,108.32 585,010.01 8,583.454,402.28 602,059.07 380,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 579,174.58 606,871.62 601,184.85 696,472.79 689,915.14 128,535.55 724,242.80 2,747,287.53 276,802.59 248,605.72 140,828.26 1,181,134.72 362,163.76 3,879,667.40 561,136.97 253,195.52 6,658,973.03 (6,968,944.86) 2300 - Conservation -- 3000 - Finance & Accounting 3200 - Information Technology 3300 - Customer Service 3400 - Meter Services 211,235.28 268,630.33 405,183.12 403,200.00 477,600.00 623,900.00 -- 4000 - Engineering 14,699.92 - 155,889.65 389,400.00 5000 - Water Production 5100 - Water Treatment 5200 - Water Quality 6000 - Maintenance Administration 6100 - Water Maintenance 6200 - Wastewater Collection 6300 - Water Reclamation 7000 - Facilities Maintenance 7100 - Fleet Maintenance 8000 - Capital - - - - -- -- 46,500.00 - 801,000.00 - 607,600.00 152,000.00 1,088,000.00 - 2,955.46 - 41,895.77 - 19,893.02 7,583.67 416.25 156,033.43 31,087.34 - 438,836.24 - 257,333.14 84,771.34 212,867.26 1,481,709.30 - 764,244.00 58,340.59 - - ---6,901,332.60 570,716.85 - 79,934.20 (1,105,212.01) 10,781,000.00 66,875.63 35,484.25 31,934.92 (24,281.40) 663,813.04 422,033.14 494,225.51 6,592,447.57 1,445,400.00 608,000.00 6,208,000.00 - - - 150,000.00 - -7,446,000.00 Total Surplus (Deficit):$$$$$$$93,965.54 $$$-$ . Page 3 of 6 Program Expense Detail Budget-to-Actual Month Ended February 29, 2024 Unaudited WATER YTD WASTEWATER AMENDED RECLAMATION YTD DISTRICT WIDE AMENDED BUDGET AMENDED BUDGET AMENDED REMAINING BUDGETMTDMTDYTDBUDGETMTDTOTAL BUDGET Revenue Water Sales $953,851.21 859,331.67 37,156.52 $12,465,842.65 6,691,181.92 385,691.30 $17,695,000.00 10,096,000.00 450,000.00 $- - $- - $- - $- - - - $- - - - $332,000.00 $18,027,000.00 10,096,000.00 510,000.00 5,968,000.00 10,379,000.00 542,000.00 540,000.00 - $5,561,157.35 Meter Charges Penalties - - - 3,404,818.08 82,948.46 2,023,610.56 3,407,841.33 (562,836.05) 218,410.02 - 5,086.41 517,917.59 41,360.24 3,944,389.44 60,000.00 5,968,000.00Wastewater System Charges Wastewater Treatment Charges Other Operating Revenue Non Operating Revenue Gain or Loss on Disposition Benefits - - - - - ---- - 894,342.41 26,610.00 6,971,158.67 26,610.00 51,062.04 10,379,000.00 500,000.00 100,000.00 82,951.50 1,979.00 635,876.93 139,050.52 42,000.00 420,000.00 37,036.00 442,349.12 131,477.42- - - - 20,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Depreciation Revenue Total:1,935,269.90 20,317,643.32 28,703,000.00 560,040.00 4,559,576.22 6,048,000.00 920,952.41 7,048,830.71 11,311,000.00 46,062,000.00 14,135,949.75--------Program: 1000 - Governing Board Labor $- - $45,982.20 28,978.36 968.10 40,819.45 13,587.55 130,335.66 $84,000.00 63,000.00 2,100.00 $- - $19,706.55 12,419.17 414.89 17,494.05 3,521.36 $36,000.00 27,000.00 900.00 $- - - - - $- - - - - $- - - - - $120,000.00 90,000.00 3,000.00 111,000.00 35,000.00 $54,311.25 48,602.47 1,617.01 52,686.50 17,891.09 175,108.32 Benefits Materials and Supplies Contract Services 881.84 - 88.20 970.04 377.93 -77,700.00 24,500.00 251,300.00 33,300.00 10,500.00 107,700.00 Professional Development Program: 1000 - Governing Board Total: 37.80 415.73 53,556.02 ---359,000.00------Program: 2000 - General Administration Labor Temporary Labor Overtime Benefits Materials and Supplies Contract Services Utilities 30,183.16 - 87.72 11,358.84 41.27 5,119.84 138.53 261,264.55 3,661.62 1,792.02 128,557.58 1,381.45 90,008.36 821.62 407,400.00 21,000.00 2,800.00 184,800.00 4,900.00 12,935.64 - 37.60 3,812.60 17.68 2,194.22 59.38 111,970.65 1,569.26 768.06 48,436.29 592.07 38,574.99 352.12 26,949.56 229,213.00 174,600.00 9,000.00 1,200.00 79,200.00 2,100.00 93,000.00 1,200.00 - - - - - - - - - - - - - - - - - - - - - - - - 582,000.00 30,000.00 4,000.00 264,000.00 7,000.00 310,000.00 4,000.00 208,764.80 24,769.12 1,439.92 87,006.13 5,026.48 181,416.65 2,826.26 73,760.65 585,010.01 217,000.00 2,800.00 Professional Development Program: 2000 - General Administration Total: 5,173.76 52,103.12 68,289.79 555,776.99 118,300.00 959,000.00 2,217.33 21,274.45 50,700.00 411,000.00 169,000.00 1,370,000.00---------Program: 2100 - Human Resources Labor Temporary Labor Overtime Benefits Materials and Supplies Contract Services Utilities Professional Development Other 17,626.02 - 76.03 5,228.41 - 1,405.29 42.52 140,966.09 - 1,026.38 103,875.58 979.48 55,777.93 346.79 17,165.24 1,244,473.79 1,564,611.28 230,300.00 - 2,100.00 139,300.00 4,900.00 116,200.00 1,200.00 7,554.00 - 32.58 2,240.68 - 602.26 18.22 60,413.98 - 439.84 44,517.61 419.77 23,904.74 148.62 4,572.61 361,329.03 495,746.20 98,700.00 - 900.00 59,700.00 2,100.00 49,800.00 800.00 - - - - - - - - - - - - - - - - - - - - - - - - 329,000.00 - 3,000.00 199,000.00 7,000.00 166,000.00 2,000.00 127,619.93 - 1,533.78 50,606.81 5,600.75 86,317.33 1,504.59 34,262.15 (298,861.89) 8,583.45 -39,200.00 1,189,700.00 1,722,900.00 -16,800.00 339,300.00 568,100.00 56,000.00 1,909,000.00 2,671,000.00 253,130.90 277,509.17 107,226.85 117,674.59 4,402.28 4,402.28 602,059.07 602,059.07 380,000.00 380,000.00Program: 2100 - Human Resources Total:------Program: 2200 - Public Affairs Labor 23,627.22 - 925.88 7,850.70 30.16 9,308.79 166.35 21.00 203,296.63 - 300,300.00 - 11,000.16 - 396.81 3,364.51 12.93 88,001.25 - 128,700.00 - - - - - - - - - - - - - - - - - - - - - - - - - - 429,000.00 - 137,702.12 -Temporary Labor Overtime Benefits Materials and Supplies Contract Services Utilities 4,252.23 71,313.81 10,107.62 131,016.92 1,981.43 5,338.78 427,307.42 11,900.00 88,900.00 55,300.00 362,600.00 27,300.00 21,700.00 868,000.00 1,822.35 30,562.15 4,331.87 105,663.14 849.16 5,100.00 38,100.00 23,700.00 155,400.00 11,700.00 9,300.00 372,000.00 17,000.00 127,000.00 79,000.00 518,000.00 39,000.00 31,000.00 1,240,000.00 10,925.42 25,124.04 64,560.51 281,319.94 36,169.41 23,373.14 579,174.58 36,447.03 71.29 Professional Development Program: 2200 - Public Affairs Total: 9.00 2,288.08 233,518.0041,930.10 51,301.73 --------Program: 2300 - Conservation Labor Temporary Labor Overtime 8,512.00 68,096.00 - 107,000.00 - 7,000.00 42,000.00 26,000.00 322,000.00 26,000.00 15,000.00 70,000.00 615,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 107,000.00 - 7,000.00 42,000.00 26,000.00 322,000.00 26,000.00 15,000.00 70,000.00 615,000.00 38,904.00 -- 319.20 2,958.08 - 87,704.02 32.66 1,755.60 21,389.91 3,482.07 (78,624.18) 244.63 9,139.01 (17,354.66) 8,128.38 5,244.40 20,610.09 22,517.93 400,624.18 25,755.37 5,860.99 87,354.66 606,871.62 Benefits Materials and Supplies Contract Services Utilities Professional Development Other - 5,256.00 104,781.96Program: 2300 - Conservation Total:------ Program: 3000 - Finance & Accounting Labor Temporary Labor Overtime Benefits Materials and Supplies Contract Services Utilities Professional Development Other 33,689.05 - 268,371.93 - 502,500.00 - 14,438.15 - 115,000.78 - 827.50 70,692.56 1,013.13 18,441.43 406.13 4,853.75 - 232,500.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 735,000.00 - 351,627.29 - 236.37 9,992.50 272.42 34,641.80 121.37 626.64 - 1,930.85 165,034.67 2,363.94 41,523.87 947.65 9,100.00 261,800.00 4,900.00 98,700.00 2,800.00 21,000.00 - 101.29 4,282.49 116.75 14,846.49 52.01 3,900.00 112,200.00 2,100.00 42,300.00 1,200.00 9,000.00 - 13,000.00 374,000.00 7,000.00 141,000.00 4,000.00 30,000.00 - 10,241.65 138,272.77 3,622.93 81,034.70 2,646.22 13,820.82 (81.53) 11,325.43 81.53 268.56 - Program: 3000 - Finance & Accounting Total:79,580.15 491,579.87 900,800.00 34,105.74 211,235.28 403,200.00 ---1,304,000.00 601,184.85------ Page 4 of 6 Program Expense Detail Budget-to-Actual Month Ended February 29, 2024 Unaudited WATER YTD WASTEWATER AMENDED RECLAMATION YTD DISTRICT WIDE AMENDED BUDGET AMENDED BUDGET AMENDED REMAINING BUDGETMTD 21,412.17 1,146.60 - 7,139.28 1,990.58 64,802.53 880.15 - MTD YTD BUDGET MTD TOTAL BUDGET Program: 3200 - Information Technology ---- - - - - - - - - - - - - - - - - - - 433,000.00 17,000.00 - 259,000.00 70,000.00 796,000.00 12,000.00 5,000.00 Labor Temporary Labor Overtime Benefits Materials and Supplies Contract Services Utilities 172,199.00 8,782.20 - 138,177.97 58,863.07 236,964.12 10,143.50 1,767.02 303,100.00 11,900.00 - 181,300.00 49,000.00 557,200.00 8,400.00 9,176.64 491.40 - 3,059.64 853.10 27,772.51 377.21 - 73,799.42 3,763.80 - 129,900.00 5,100.00 - - - - - - - - - - 187,001.58 4,454.00 - 61,603.37 (14,050.96) 457,479.82 (2,490.71) 2,475.69 59,218.66 25,187.89 101,556.06 4,347.21 757.29 77,700.00 21,000.00 238,800.00 3,600.00 1,500.00 477,600.00 Professional Development Program: 3200 - Information Technology Total: 3,500.00 1,114,400.0097,371.31 626,896.88 41,730.50 268,630.33 --1,592,000.00 696,472.79------Program: 3300 - Customer Service Labor Temporary Labor Overtime Benefits Materials and Supplies Contract Services Utilities Professional Development Other 32,902.46 - 258,783.02 - 433,300.00 - 4,900.00 217,000.00 4,900.00 635,200.00 112,700.00 11,900.00 4,200.00 14,101.02 - 106.11 5,002.99 52.92 26,712.63 4,084.07 - 110,906.75 - 2,005.77 61,781.62 488.02 200,146.74 29,345.82 508.40 185,700.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 619,000.00 - 7,000.00 310,000.00 7,000.00 921,000.00 161,000.00 17,000.00 6,000.00 249,310.23 - 314.12 104,058.11 5,373.24 253,844.08 57,617.53 15,305.29 4,092.54 689,915.14 247.58 11,674.37 123.50 62,329.59 10,188.74 - 4,680.11 144,160.27 1,138.74 467,009.18 74,036.65 1,186.31 1,907.46 952,901.74 2,100.00 93,000.00 2,100.00 285,800.00 48,300.00 5,100.00 1,800.00 623,900.00 --- Program: 3300 - Customer Service Total:117,466.24 1,424,100.00 50,059.74 405,183.12 ---2,048,000.00------Program: 3400 - Meter Services Labor Overtime Benefits Materials and Supplies Contract Services Utilities 12,540.80 100,576.42 308.63 60,935.73 - 918.89 724.78 - 173,000.00 6,000.00 101,000.00 4,000.00 7,000.00 1,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 173,000.00 6,000.00 101,000.00 4,000.00 7,000.00 1,000.00 - 72,423.58 5,691.37 40,064.27 4,000.00 6,081.11 275.22 - 5,282.01 - 48.62 113.96 -Professional Development Program: 3400 - Meter Services Total: - 17,985.39 163,464.45 292,000.00 ----292,000.00 128,535.55------Program: 4000 - Engineering Labor 6,329.39 - 221,445.96 - 438,900.00 - 2,100.00 10,959.70 - 103,907.98 - 188,100.00 - 900.00 - - - - - - - - - - - - - - - - - - - - - - - - - 627,000.00 - 3,000.00 301,646.06 -Temporary Labor Overtime Benefits Materials and Supplies Contract Services Utilities ----3,000.00 78,630.75 12,582.95 312,476.63 6,783.46 9,122.95 724,242.80 7,454.16 26.24 (8,645.38) 3,924.98 21.00 52,058.91 6,190.77 74,752.07 59,460.60 3,959.24 417,867.55 107,100.00 13,300.00 275,100.00 61,600.00 10,500.00 908,600.00 3,194.61 11.24 472.50 52.87 22,310.34 226.28 5,771.30 21,755.94 1,917.81 155,889.65 45,900.00 5,700.00 117,900.00 26,400.00 4,500.00 389,400.00 153,000.00 19,000.00 393,000.00 88,000.00 15,000.00 1,298,000.00 Professional Development Program: 4000 - Engineering Total: 9.00 9,110.39 14,699.92 --------Program: 5000 - Water Production Labor Overtime Standby Benefits 59,677.83 13,359.96 4,894.66 19,910.45 209,513.72 7,445.58 29,872.26 175,890.83 - 475,952.23 51,129.48 26,757.37 282,974.44 410,485.11 147,165.11 196,057.28 1,598,258.42 5,933.03 790,000.00 46,000.00 15,000.00 400,000.00 768,000.00 285,000.00 528,000.00 3,099,000.00 11,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 790,000.00 46,000.00 15,000.00 400,000.00 768,000.00 285,000.00 528,000.00 3,099,000.00 11,000.00 314,047.77 (5,129.48) (11,757.37) 117,025.56 357,514.89 137,834.89 331,942.72 1,500,741.58 5,066.97 Water Supply Materials and Supplies Contract Services Utilities Professional Development Program: 5000 - Water Production Total:520,565.29 3,194,712.47 5,942,000.00 ------5,942,000.00 2,747,287.53------Program: 5100 - Water Treatment Labor Overtime Benefits Materials and Supplies Contract Services 21,020.80 2,759.40 6,458.51 168,291.40 19,277.88 273,000.00 39,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 273,000.00 39,000.00 104,708.60 19,722.12 36,695.26 2,883.28 32,654.93 80,138.40 276,802.59 127,304.74 262,116.72 316,345.07 104,861.60 998,197.41 164,000.00 265,000.00 349,000.00 185,000.00 1,275,000.00 164,000.00 265,000.00 349,000.00 185,000.00 1,275,000.00 9,850.53 147,305.53 18,475.86 205,870.63 Utilities - - - -Program: 5100 - Water Treatment Total:----------Program: 5200 - Water Quality Labor 16,022.40 436.68 2,871.59 40.87 9,076.50 - 125,002.81 1,694.70 57,871.19 6,369.05 63,891.74 - 223,000.00 12,000.00 107,000.00 25,000.00 128,000.00 2,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 223,000.00 12,000.00 107,000.00 25,000.00 128,000.00 2,000.00 97,997.19 10,305.30 49,128.81 18,630.95 64,108.26 2,000.00 Overtime Benefits Materials and Supplies Contract Services Utilities Professional Development Program: 5200 - Water Quality Total: -564.79 255,394.28 7,000.00 7,000.00 6,435.21 248,605.7228,448.04 504,000.00 ----504,000.00------ Page 5 of 6 Program Expense Detail Budget-to-Actual Month Ended February 29, 2024 Unaudited WATER YTD WASTEWATER AMENDED RECLAMATION YTD DISTRICT WIDE AMENDED BUDGET AMENDED BUDGET AMENDED REMAINING BUDGETMTD 14,741.88 - 377.72 2,795.09 8,217.58 - MTD YTD BUDGET MTD TOTAL BUDGET Program: 6000 - Maintenance Administration ---- - - - - - - - - - - - - - - - - - - - - 217,000.00 - Labor Temporary Labor Overtime Standby Benefits Materials and Supplies Contract Services 118,519.03 - 377.72 27,756.25 107,414.03 208.86 195,300.00 - 1,624.07 - 13,042.40 - 41.97 21,700.00 - 200.00 - - - - - - - - - 85,438.57 - 1,580.31 (9,756.21) 38,865.55 2,767.93 130.61 20,385.56 1,415.94 1,800.00 18,000.00 142,200.00 2,700.00 900.00 36,900.00 20,700.00 418,500.00 41.97 189.22 873.63 - 2.14 224.43 - 2,000.00 20,000.00 158,000.00 3,000.00 1,000.00 41,000.00 23,000.00 465,000.00 1,999.96 11,720.42 23.21 2,000.00 15,800.00 300.00 19.34 2,019.89 - 782.55 86.84 100.00 Utilities 18,553.08 19,472.88 293,084.40 2,061.36 2,111.18 31,087.34 4,100.00 2,300.00 46,500.00 Professional Development Program: 6000 - Maintenance Administration Total:28,171.50 2,955.46 ---140,828.26------Program: 6100 - Water Maintenance Labor Overtime Benefits Materials and Supplies Contract Services 85,140.44 29,931.04 36,131.15 41,716.27 50,474.27 - 649,276.23 240,369.34 396,548.55 445,109.24 333,561.92 - 1,064,000.00 319,000.00 620,000.00 686,000.00 557,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,064,000.00 319,000.00 620,000.00 686,000.00 557,000.00 - 414,723.77 78,630.66 223,451.45 240,890.76 223,438.08 -Utilities -- Program: 6100 - Water Maintenance Total:243,393.17 2,064,865.28 3,246,000.00 ------3,246,000.00 1,181,134.72------Program: 6200 - Wastewater Collection Labor Overtime Benefits Materials and Supplies Wastewater Treatment Contract Services - - - - - - - - - - - - - - - - 27,582.96 3,327.90 8,973.81 2,011.10 - 220,728.58 8,934.11 96,647.62 23,922.91 - 371,000.00 9,000.00 174,000.00 42,000.00 - - - - - - - - - - - - - - - - - 371,000.00 9,000.00 174,000.00 42,000.00 150,271.42 65.89 77,352.38 18,077.09 7,610,000.00 (7,405,000.00) 801,000.00 7,610,000.00 (7,405,000.00) 801,000.00 7,610,000.00 (7,493,603.02) 362,163.76 - - - - -88,603.02 438,836.24 - -Program: 6200 - Wastewater Collection Total:-41,895.77 --------Program: 6300 - Water Reclamation Labor Overtime Standby Benefits Materials and Supplies Contract Services Utilities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 59,967.43 33,977.72 - 18,626.23 14,639.92 635,821.10 1,211.60 - 457,319.73 47,076.61 80.00 262,541.84 81,751.34 5,805,828.51 239,261.02 7,473.55 750,000.00 50,000.00 55,000.00 404,000.00 618,000.00 7,346,000.00 1,538,000.00 20,000.00 750,000.00 50,000.00 55,000.00 404,000.00 618,000.00 7,346,000.00 1,538,000.00 20,000.00 292,680.27 2,923.39 54,920.00 141,458.16 536,248.66 1,540,171.49 1,298,738.98 12,526.45Professional Development Program: 6300 - Water Reclamation Total:---764,244.00 6,901,332.60 10,781,000.00 10,781,000.00 3,879,667.40------Program: 7000 - Facilities Maintenance Labor Overtime Benefits Materials and Supplies Contract Services 8,198.72 - 65,714.76 3,033.89 153,300.00 9,800.00 86,100.00 3,279.48 - 26,285.68 1,213.55 16,503.05 6,273.89 182,484.50 24,572.47 - 65,700.00 4,200.00 4,919.14 - 39,428.29 1,820.28 - - - - - - - 219,000.00 14,000.00 123,000.00 58,000.00 1,243,000.00 393,000.00 3,000.00 87,571.27 7,932.28 40,483.87 9,060.75 248,256.56 164,832.24 3,000.00 3,079.54 2,510.37 39,981.17 13,105.83 - 41,260.11 19,189.36 402,788.45 131,826.47 - 1,231.72 871.07 11,081.99 3,428.76 - 36,900.00 17,400.00 373,000.00 108,900.00 1,500.00 1,847.36 2,559.54 40,468.78 8,545.77 - 24,752.97 23,476.00 409,470.49 71,768.82 - 40,600.00 870,000.00 284,100.00 1,500.00 Utilities Professional Development Program: 7000 - Facilities Maintenance Total:66,875.63 663,813.04 1,445,400.00 19,893.02 257,333.14 607,600.00 58,340.59 570,716.85 -2,053,000.00 561,136.97 Program: 7100 - Fleet Maintenance Labor Overtime Benefits Materials and Supplies Contract Services 6,236.64 555.45 2,477.11 14,106.59 12,079.40 29.06 49,893.12 3,771.24 80,000.00 2,400.00 692.96 61.72 275.22 3,526.62 3,019.88 7.27 5,543.68 419.02 20,000.00 600.00 - - - - - - - - - - - - - - - - - - - - - - - 100,000.00 3,000.00 44,563.20 (1,190.26) 21,280.23 22,179.84 62,776.41 99,586.10 4,000.00 17,747.94 129,230.99 104,958.72 116,431.13 - 32,800.00 144,000.00 152,800.00 192,800.00 3,200.00 1,971.83 28,589.17 23,264.87 24,982.77 - 8,200.00 36,000.00 38,200.00 48,200.00 800.00 41,000.00 180,000.00 191,000.00 241,000.00 4,000.00 Utilities Professional Development Program: 7100 - Fleet Maintenance Total: -- 35,484.25 422,033.14 608,000.00 7,583.67 84,771.34 152,000.00 - - - 760,000.00 - 253,195.52 Program: 8000 - Capital Capital Assets not being Depreciated Debt Service - 30,963.67 50,598.35 971.25 (50,598.35) - - 1,908,023.19 593,699.07 244,852.89 (2,252,349.64) - - 3,103,000.00 2,695,000.00 670,000.00 - (260,000.00) - 6,208,000.00 - - - -- 273,000.00 300,000.00 285,000.00 - 230,000.00 - 1,088,000.00 - - - - - - - - - - - - - - - 3,376,000.00 2,995,000.00 1,105,000.00 - (30,000.00) - 7,446,000.00 - 1,243,555.31 2,401,300.93 592,056.40 2,452,060.39 (30,000.00) - 224,421.50 Capital Improvement Capital Outlay Accounting Income Add back Transfer to Reserves - 188,156.51 (199,710.75) - 416.25 - - - 79,934.20 150,000.00 - - - - - -Transfer from Reserves Program: 8000 - Capital Total: --- 31,934.92 494,225.51 416.25 212,867.26 79,934.20 150,000.00 6,658,973.03 Total Surplus (Deficit):$(24,281.40)$6,592,447.57 $-$156,033.43 $1,481,709.30 $-$93,965.54 $(1,105,212.01)$-$-$(6,968,944.86) Page 6 of 6 Agenda Item #2d April 24, 20241 Meeting Date: April 24, 2024 Agenda Item #2d Consent Item 1 0 7 7 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve February 2024 Disbursements: Accounts payable disbursements for the period include check numbers 262600 through 262753, bank drafts, and ACH payments in the amount of $5,185,021.36 and $478,938.04 for payroll RECOMMENDATION That the Board of Directors approve the District's expense disbursements for the period February 1, 2024 through February 29, 2024 in the amount of $5,663,959.40. BACKGROUND / ANALYSIS The payment register for supplies, materials, services, and payroll for February 2024 is attached for review and approval. This process provides the Board of Directors and the public with an opportunity to review the expenses of the District. Accounts Payable are processed weekly, while payroll is processed bi-weekly. District Policy 7.1 provides the requirements for purchases and contracts and all supporting documents are maintained by the Purchasing Agent. Accounts payable disbursements for the period include check numbers 262600 through 262753, bank drafts, and ACH Payments in the amount of $5,185,021.36 and $478,938.04, for payroll. Significant expenses greater than or equal to $50,000 are further explained below: Agenda Item #2d April 24, 20242 Meeting Date: April 24, 2024 Agenda Item #2d Consent Item 1 0 7 7 AGENCY GOALS 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 Department. FISCAL IMPACT This item is funded in the current fiscal year budget. Agenda Item #2d April 24, 20243 Meeting Date: April 24, 2024 Agenda Item #2d Consent Item 1 0 7 7 Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS February 2024 Payment Register PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 2/1/2024 262600 SAN BERNARDINO VALLEY WATER CONSERVATION DISTRICT 209,364.05 2/1/2024 262601 ACS SUPPORT 26.00 2/1/2024 262602 AT&T 535.02 2/1/2024 262603 BIG SKY ELECTRIC, INC.19,246.00 2/1/2024 262604 C Wells Pipeline Materials, Inc 5,715.77 2/1/2024 262605 CitizensTrust 1,245.33 2/1/2024 262606 COLONIAL LIFE, PREMIUM 491.64 2/1/2024 262607 CSMFO, CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS 135.00 2/1/2024 262608 DENTAL HEALTH SERVICES 158.10 2/1/2024 262609 DONEGAN TREE SERVICE 450.00 2/1/2024 262610 EXPERIAN 354.40 2/1/2024 262611 I INLAND (KENWORTH (US) INC.)378.03 2/1/2024 262612 INTERSTATE BATTERY 77.45 2/1/2024 262613 Juan D. Basols 85.95 2/1/2024 262614 K & L HARDWARE 120.08 2/1/2024 262615 KONICA MINOLTA BUSINESS SOLUTIONS 606.51 2/1/2024 262617 KRIEGER & STEWART, INCORPORATED 19,299.60 2/1/2024 262618 Marvin's Mobile Truck Wash 765.00 2/1/2024 262619 METLIFE SMALL BUSINESS CENTER (Dental)12,458.19 2/1/2024 262620 O'REILLYS AUTO PARTS 718.30 2/1/2024 262621 PETE'S ROAD SERVICE INC 866.42 2/1/2024 262622 SCEM Urgent Care Centers 240.00 2/1/2024 262623 SERGIO D. FIERRO 1,860.00 2/1/2024 262624 WATER SYSTEMS CONSULTING, INC 10,660.00 2/1/2024 262625 WESTERN MUNICIPAL WATER DISTRICT 700.00 2/8/2024 262626 RICHARD J STELZNER 52.42 2/8/2024 262627 BEAZER HOMES HOLDINGS LLC 150.00 2/8/2024 262628 BEAZER HOMES HOLDINGS LLC 41.67 2/8/2024 262629 BEAZER HOMES HOLDINGS LLC 150.00 2/8/2024 262630 BEAZER HOMES HOLDINGS LLC 85.48 2/8/2024 262631 BEAZER HOMES HOLDINGS LLC 66.12 2/8/2024 262632 BEAZER HOMES HOLDINGS LLC 34.16 2/8/2024 262633 BEAZER HOMES HOLDINGS LLC 20.30 2/8/2024 262634 UNLIMITED ENVIRONMENTAL 2,158.66 2/8/2024 262635 MIKE ROQUET CONST INC 2,420.33 2/8/2024 262636 ONYX PAVING COMPANY INC.1,929.55 2/8/2024 262637 ANTONY COULSON 150.00 2/8/2024 262638 SON NGUYEN 99.99 2/8/2024 262639 STEPHEN DORSEY 150.00 2/8/2024 262640 ZIQIAN MING 209.99 2/8/2024 262641 AMERICAN FIDELITY ASSURANCE COMPANY 3,143.29 2/8/2024 262642 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)1,399.84 2/8/2024 262643 AT&T 1,918.97 PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 Page 1 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 2/8/2024 262644 BURRTEC WASTE/ 5455 Industrial pkwy 1,030.51 2/8/2024 262645 BURRTEC WASTE/ E. 111 MILL ST 311.76 2/8/2024 262646 C Wells Pipeline Materials, Inc 11,254.49 2/8/2024 262647 CHEM-TECH INTERNATIONAL INC 4,851.06 2/8/2024 262648 CULLIGAN OF ONTARIO 348.86 2/8/2024 262649 DIRECTV 296.23 2/8/2024 262650 EVERSOFT, INC 309.58 2/8/2024 262651 EYE MED VISION CARE 1,549.52 2/8/2024 262652 FIRST CHOICE SERVICES 45.00 2/8/2024 262653 HATFIELD BUICK 199.95 2/8/2024 262654 James Litho 2,391.80 2/8/2024 262655 K & L HARDWARE 170.65 2/8/2024 262656 KONICA MINOLTA BUSINESS SOLUTIONS 596.19 2/8/2024 262657 KRIEGER & STEWART, INCORPORATED 6,200.25 2/8/2024 262658 LA VERNE POWER EQUIPMENT, INC.250.11 2/8/2024 262659 LOGICALIS, INC 12,586.48 2/8/2024 262660 Marvin's Mobile Truck Wash 915.00 2/8/2024 262661 Mayo Manufacturing 6,387.67 2/8/2024 262662 O'REILLYS AUTO PARTS 1,033.02 2/8/2024 262663 SO CAL GAS 1,015.53 2/8/2024 262664 Solitude Lake Management LLC 1,225.00 2/8/2024 262665 SOUTH COAST A Q M D 3,136.37 2/8/2024 262666 SOUTHERN CALIFORNIA EDISON COMPANY 32.60 2/8/2024 262667 Southern California Water Coalition 2,500.00 2/8/2024 262668 Three Valleys Municipal Water District 90.00 2/8/2024 262669 UNIFIRST CORPORATION 994.67 2/8/2024 262671 Velocity Truck Centers 1,785.33 2/8/2024 262672 WESTERN WATER WORKS SUPPLY CO., INC 5,440.41 2/14/2024 262673 ACS SUPPORT 26.00 2/14/2024 262674 ALTERNATIVE HOSE INC 200.51 2/14/2024 262675 AT&T 47.54 2/14/2024 262676 AWWA 4,802.00 2/14/2024 262677 BALFOUR BEATTY INFRASTRUCTURE, INC 199,500.00 2/14/2024 262678 CalPERS- FRAS 339,896.00 2/14/2024 262679 Chase Truck Mobile Service 2,228.45 2/14/2024 262680 CHEM-TECH INTERNATIONAL INC 13,073.14 2/14/2024 262681 DIRECTV 55.79 2/14/2024 262682 EUROFINS EATON ANALYTICAL, INC 2,775.00 2/14/2024 262683 FedEx 84.53 2/14/2024 262684 Hazen and Sawyer 7,024.45 2/14/2024 262685 IB CONSULTING, LLC 44,750.00 2/14/2024 262686 INLAND DESERT SECURITY & COMMUNICATIONS, INC 853.25 2/14/2024 262688 Juan D. Basols 489.40 2/14/2024 262689 K & L HARDWARE 185.89 2/14/2024 262690 KONICA MINOLTA BUSINESS SOLUTIONS 396.32 2/14/2024 262691 LOGICALIS, INC 900.00 2/14/2024 262692 LOWE'S 1,301.67 2/14/2024 262693 Orange County Winwater Works 15,092.54 2/14/2024 262694 O'REILLYS AUTO PARTS 101.35 2/14/2024 262695 RYAN HERCO FLOW SOLUTIONS 68.50 2/14/2024 262696 SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 673,393.40 2/14/2024 262697 SAN BERNARDINO VALLEY WATER CONSERVATION DISTRICT 149.67 PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 Page 2 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 2/14/2024 262698 Solitude Lake Management LLC 1,225.00 2/14/2024 262699 SOUTHERN CALIFORNIA EDISON COMPANY 273,239.78 2/14/2024 262700 SPECTRUM 13,012.97 2/14/2024 262702 THE WINNER INDUSTRIAL SUPPLY INC 2,011.10 2/14/2024 262703 UNIFIRST CORPORATION 1,064.62 2/14/2024 262704 YO FIRE 15,602.20 2/22/2024 262705 BlueAlly Technology Solutions, LLC 14,696.50 2/22/2024 262706 CHEM-TECH INTERNATIONAL INC 10,396.20 2/22/2024 262707 DENTAL HEALTH SERVICES 158.10 2/22/2024 262708 ESRI 29,300.00 2/22/2024 262709 EUCLID MANAGERS, INSURANCE SERVICES INC.288.00 2/22/2024 262710 FIRST CHOICE SERVICES 1,584.13 2/22/2024 262711 HATFIELD BUICK 6,330.61 2/22/2024 262712 Marvin's Mobile Truck Wash 1,890.00 2/22/2024 262713 O'REILLYS AUTO PARTS 237.13 2/22/2024 262714 SOUTH COAST A Q M D 665.26 2/22/2024 262715 Texas Life Insurance Company 614.71 2/22/2024 262716 UNIFIRST CORPORATION 145.77 2/22/2024 262717 UNITED SITE SERVICES OF CALIFORNIA, INC 542.65 2/22/2024 262718 VERIZON 1,119.70 2/22/2024 262719 WATER SYSTEMS CONSULTING, INC 72,832.50 2/29/2024 262720 THE COMMUNITY BUILDING GROUP LLC 150.00 2/29/2024 262721 LOUDEN LLC 103.67 2/29/2024 262722 MICKEY BAZO 100.00 2/29/2024 262723 EZZAT A TAHVILDARAN 34.38 2/29/2024 262724 SAN BERNARDINO REAL ESTATE VENTURES 150.00 2/29/2024 262725 MARK & MICHELLE MEDINA 70.62 2/29/2024 262726 FERNANDO ALVA 52.45 2/29/2024 262727 ANTHONY ESTRADA 150.00 2/29/2024 262728 MICHAEL BLASKEY 150.00 2/29/2024 262729 PHEAP DUK 150.00 2/29/2024 262730 RENE RAMIREZ 150.00 2/29/2024 262731 VICKIE ALLEN 200.00 2/29/2024 262732 YUNNY LEE 150.00 2/29/2024 262733 AT&T 535.02 2/29/2024 262734 BURRTEC WASTE/ 5455 Industrial pkwy 1,890.00 2/29/2024 262735 BURRTEC WASTE/ E. 111 MILL ST 1,669.13 2/29/2024 262736 C Wells Pipeline Materials, Inc 1,022.25 2/29/2024 262737 CitizensTrust 1,243.29 2/29/2024 262738 Commercial Gate Co., Inc.415.00 2/29/2024 262739 EXPERIAN 353.44 2/29/2024 262740 FedEx 59.54 2/29/2024 262741 HOSE-MAN, INC.2,156.38 2/29/2024 262742 Juan D. Basols 205.00 2/29/2024 262743 K & L HARDWARE 318.25 2/29/2024 262744 LOGICALIS, INC 9,457.13 2/29/2024 262745 Marvin's Mobile Truck Wash 940.00 2/29/2024 262746 METLIFE SMALL BUSINESS CENTER (Dental)12,419.98 2/29/2024 262747 PRIDE PLUMBING SERVICES 1,378.22 2/29/2024 262748 ROGERS, ANDERSON, MALODY & SCOTT, LLP 1,500.00 2/29/2024 262749 RYAN HERCO FLOW SOLUTIONS 202.65 2/29/2024 262750 SO CAL GAS 33.17 PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 Page 3 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 2/29/2024 262751 UNIFIRST CORPORATION 145.77 2/29/2024 262752 WATER SYSTEMS CONSULTING, INC 14,871.52 2/29/2024 262753 DR JANET STIMSON 84.45 BANK DRAFTS 2/1/2024 DFT0005159 CALIFORNIA DEPT OF TAX AND FEE ADMIN 33.00 2/1/2024 DFT0005160 MediTerra 99,940.98 2/2/2024 DFT0005148 CA SDI Tax 3,967.68 2/2/2024 DFT0005149 CALPERS/ DEFERRED COMPENSATION 25,117.57 2/2/2024 DFT0005150 CALPERS/ RETIREMENT 58,680.78 2/2/2024 DFT0005151 Federal Payroll Tax 37,634.28 2/2/2024 DFT0005152 Medicare 10,470.90 2/2/2024 DFT0005153 Social Security 109.36 2/2/2024 DFT0005154 STATE DISBURSEMENT UNIT 908.77 2/2/2024 DFT0005155 State Payroll Tax 16,180.62 2/2/2024 DFT0005169 GLOBAL PAYMENTS 31,224.51 2/5/2024 DFT0005170 MERCHANT BANKCD 748.24 2/9/2024 DFT0005161 CALPERS/ MEDICAL 121,655.77 2/12/2024 DFT0005172 FORTE, ACH DIRECT INC, ACH FEES 5,056.81 2/16/2024 DFT0005162 CALPERS/ DEFERRED COMPENSATION 24,250.64 2/16/2024 DFT0005163 CA SDI Tax 3,683.94 2/16/2024 DFT0005164 CALPERS/ RETIREMENT 58,847.33 2/16/2024 DFT0005165 Federal Payroll Tax 37,686.73 2/16/2024 DFT0005166 Medicare 9,722.84 2/16/2024 DFT0005167 Social Security 93.74 2/16/2024 DFT0005168 State Payroll Tax 15,115.82 2/16/2024 DFT0005174 STATE DISBURSEMENT UNIT 908.77 2/20/2024 DFT0005171 PayNearMe, Inc.399.99 2/20/2024 DFT0005173 CAEATFA 25,897.06 2/23/2024 DFT0005176 CBB 2,926.29 2/29/2024 DFT0005177 PayNearMe, Inc.173.13 ACH PAYMENTS 2/1/2024 10013678 ALLISON MECHANICAL, INC 4,356.00 2/1/2024 10013679 AMAZON CAPITAL SERVICES, INC 1,904.93 2/1/2024 10013681 AMERICAN RENTALS, INC 3,769.10 2/1/2024 10013682 BARRY'S SECURITY SERVICES, INC 7,844.88 2/1/2024 10013683 CALIFORNIA TOOL & WELDING SUPPLY 479.22 2/1/2024 10013684 CLARK PEST CONTROL 268.00 2/1/2024 10013685 COMPUTERIZED EMBROIDERY COMPANY, INC 627.11 2/1/2024 10013686 CORE & MAIN LP 22,374.73 2/1/2024 10013687 E H WACKS COMPANY 2,580.97 2/1/2024 10013688 EVWD EMPLOYEES EVENTS ASSOC 290.52 2/1/2024 10013689 FERGUSON ENTERPRISES, INC.3,670.83 2/1/2024 10013690 FMB TRUCK OUTFITTERS, INC 806.11 2/1/2024 10013691 FRONTIER COMMUNICATIONS 822.38 2/1/2024 10013692 GENESIS INDUSTRIAL SUPPLY, INC 2,452.45 2/1/2024 10013693 GRAINGER 74.12 2/1/2024 10013694 HARRINGTON INDUSTRIAL PLASTIC 2,928.21 2/1/2024 10013695 INDUSTRIAL RUBBER & SUPPLY 380.14 2/1/2024 10013696 JOSE MILLAN 320.00 2/1/2024 10013697 LANDS END INC 51.67 PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 Page 4 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 2/1/2024 10013698 LINCOLN NATIONAL LIFE INS CO.2,516.03 2/1/2024 10013699 MANAGED MOBILE, INC.11,681.60 2/1/2024 10013701 MARLINK INC 468.75 2/1/2024 10013702 MCCROMETER INC 2,493.65 2/1/2024 10013703 MCMASTER-CARR 400.73 2/1/2024 10013704 MINUTEMAN PRESS OF RANCHO CUCAMONGA 1,971.29 2/1/2024 10013705 PATTON'S SALES CORP 186.22 2/1/2024 10013706 PLUMBERS DEPOT INC.573.17 2/1/2024 10013707 PSI WATER TECHNOLOGIES 2,261.25 2/1/2024 10013708 Safety Compliance Company 400.00 2/1/2024 10013709 SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT 200,000.00 2/1/2024 10013710 STAPLES BUSINESS ADVANTAGE 1,294.29 2/1/2024 10013711 TSR PERFORMANCE 905.77 2/1/2024 10013712 WAXIE SANITARY SUPPLY 1,530.44 2/8/2024 10013713 ALBERT A. WEBB ASSOCIATES 6,372.00 2/8/2024 10013714 AMAZON CAPITAL SERVICES, INC 445.49 2/8/2024 10013715 BARRY'S SECURITY SERVICES, INC 7,174.45 2/8/2024 10013716 BURGESS MOVING & STORAGE 1,808.45 2/8/2024 10013717 CLEARFLY COMMUNATIONS 88.72 2/8/2024 10013718 CLINICAL LAB OF S B 4,342.50 2/8/2024 10013719 COMPUTERIZED EMBROIDERY COMPANY, INC 120.41 2/8/2024 10013720 CORE & MAIN LP 8,260.61 2/8/2024 10013721 COUNTY OF SAN BERNARDINO, RECORDER- CLERK 380.00 2/8/2024 10013722 DLT Solutions LLC 4,552.96 2/8/2024 10013723 DLT Solutions LLC 600.00 2/8/2024 10013724 ECOTECH SERVICES, INC 4,306.00 2/8/2024 10013725 EXCEL LANDSCAPE, INC 21,304.00 2/8/2024 10013726 FRONTIER COMMUNICATIONS 85.21 2/8/2024 10013727 GENESIS INDUSTRIAL SUPPLY, INC 882.69 2/8/2024 10013728 GOLDEN STATE LABOR COMPLIANCE, LLC 4,990.00 2/8/2024 10013729 GRAINGER 149.16 2/8/2024 10013730 HACH COMPANY 13,493.71 2/8/2024 10013731 JOSE MILLAN 320.00 2/8/2024 10013732 LEGEND PUMP AND WELL SERVICES 1,074.00 2/8/2024 10013733 MANAGED MOBILE, INC.1,471.58 2/8/2024 10013734 MCMASTER-CARR 183.58 2/8/2024 10013735 MINUTEMAN PRESS OF RANCHO CUCAMONGA 194.49 2/8/2024 10013736 SCN, SECURITY COMMUNICATION NETWORK, INC 600.00 2/8/2024 10013737 STERICYCLE, INC DBA SHRED-IT 242.97 2/8/2024 10013738 UNDERGROUND SERVICE ALERT 1,000.50 2/8/2024 10013739 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 1,073.24 2/8/2024 10013740 VERIZON WIRELESS 7,225.59 2/8/2024 10013741 VISTA PAINTS 162.15 2/8/2024 10013742 VULCAN MATERIALS CO/ CALMAT CO 3,119.63 2/8/2024 10013743 WAXIE SANITARY SUPPLY 1,810.35 2/8/2024 10013744 Yahweh Pools 250.00 2/8/2024 10013745 ZENON ENVIRONMENTAL CORP.9,546.64 2/14/2024 10013746 CAROL CALES 568.35 2/14/2024 10013747 DANIEL DAVIS 647.19 2/14/2024 10013748 DAVID HERNANDEZ 600.74 2/14/2024 10013749 ED KING 850.00 2/14/2024 10013750 ELISEO OCHOA 575.09 PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 Page 5 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 2/14/2024 10013751 JOHN MURA 720.13 2/14/2024 10013752 MARTHA T DURAN 850.00 2/14/2024 10013753 MICHAEL HENDERSON 727.21 2/14/2024 10013754 REBECCA KASTEN 669.44 2/14/2024 10013755 RICHARD BECERRA 727.21 2/14/2024 10013756 ADCOMP SYSTEMS, INC 100.00 2/14/2024 10013757 ALLISON MECHANICAL, INC 1,787.00 2/14/2024 10013758 AMAZON CAPITAL SERVICES, INC 3,781.32 2/14/2024 10013759 ANTHESIS 10,772.79 2/14/2024 10013760 BARRY'S SECURITY SERVICES, INC 7,025.49 2/14/2024 10013761 CARBON ACTIVATED CORP 125,724.00 2/14/2024 10013762 CINTAS CORPORATION (FIRST AID)333.96 2/14/2024 10013763 CORE & MAIN LP 3,462.56 2/14/2024 10013764 EVWD EMPLOYEES EVENTS ASSOC 290.49 2/14/2024 10013765 FRONTIER COMMUNICATIONS 46.79 2/14/2024 10013766 GENESIS INDUSTRIAL SUPPLY, INC 848.17 2/14/2024 10013767 MCMASTER-CARR 44.18 2/14/2024 10013768 MERLIN JOHNSON CONSTRUCTION 15,804.82 2/14/2024 10013769 MIKE J. ROQUET CONSTRUCTION INC 14,828.64 2/14/2024 10013770 MOBILE OCCUPATIONAL SERVICES, INC 500.00 2/14/2024 10013772 PSI WATER TECHNOLOGIES 7,073.73 2/14/2024 10013773 Safety Compliance Company 400.00 2/14/2024 10013774 STERICYCLE, INC DBA SHRED-IT 170.65 2/14/2024 10013775 TSR PERFORMANCE 4,147.13 2/14/2024 10013776 TYLER TECHNOLOGIES, INC 250.00 2/14/2024 10013777 VALERO FLEET, WEX BANK 18,975.85 2/14/2024 10013778 VULCAN MATERIALS CO/ CALMAT CO 1,011.85 2/14/2024 10013779 WAXIE SANITARY SUPPLY 64.53 2/14/2024 10013780 WESTBROOK FENCE, INC 3,100.00 2/22/2024 10013781 ACI PAYMENTS INC.48.45 2/22/2024 10013782 ALBERT A. WEBB ASSOCIATES 4,548.00 2/22/2024 10013783 AMAZON CAPITAL SERVICES, INC 3,635.08 2/22/2024 10013784 ASBCSD 126.00 2/22/2024 10013785 CLARK PEST CONTROL 112.00 2/22/2024 10013786 CORE & MAIN LP 3,780.91 2/22/2024 10013787 CORELOGIC SOLUTIONS, LLC 392.04 2/22/2024 10013788 FRONTIER COMMUNICATIONS 932.69 2/22/2024 10013789 GENESIS INDUSTRIAL SUPPLY, INC 305.67 2/22/2024 10013790 GROUP DELTA CONSULTANTS, INC 20,577.58 2/22/2024 10013791 INDUSTRIAL RUBBER & SUPPLY 328.64 2/22/2024 10013792 INFOSEND, INC 5.94 2/22/2024 10013793 JBI Group 4,855.00 2/22/2024 10013794 JC LAW FIRM 715.00 2/22/2024 10013795 MCMASTER-CARR 92.64 2/22/2024 10013796 MIKE J. ROQUET CONSTRUCTION INC 39,062.10 2/22/2024 10013797 MINUTEMAN PRESS OF RANCHO CUCAMONGA 1,259.77 2/22/2024 10013798 SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT 468,569.79 2/22/2024 10013799 SELECTRON TECHNOLOGIES, INC 12,010.95 2/22/2024 10013800 STAPLES BUSINESS ADVANTAGE 422.28 2/22/2024 10013801 STAR COMMERCIAL REFRIGERATION INC 150.00 2/22/2024 10013802 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 540.26 2/22/2024 10013803 WHITE CAP LP 533.36 PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 Page 6 of 7 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 2/22/2024 10013804 WORK BOOT WAREHOUSE 398.03 2/29/2024 10013805 ADCOMP SYSTEMS, INC 319.29 2/29/2024 10013806 ADVANCED TELEMETRY SYSTEMS INTERNATIONAL, INC.11,500.00 2/29/2024 10013807 AMAZON CAPITAL SERVICES, INC 739.17 2/29/2024 10013808 AMERICAN RENTALS, INC 723.82 2/29/2024 10013809 APPLIED MAINTENANCE SUPPLIES & SOLUTIONS 18.71 2/29/2024 10013810 BARRY'S SECURITY SERVICES, INC 14,944.51 2/29/2024 10013811 CINTAS CORPORATION (FIRST AID)311.79 2/29/2024 10013812 CLARK PEST CONTROL 849.00 2/29/2024 10013813 CLINICAL LAB OF S B 4,734.00 2/29/2024 10013814 CORE & MAIN LP 1,227.40 2/29/2024 10013815 CUES, INC.3,054.72 2/29/2024 10013816 EXCEL LANDSCAPE, INC 115.91 2/29/2024 10013817 FERGUSON ENTERPRISES, INC.124.96 2/29/2024 10013818 FIELDMAN, ROLAPP & ASSOCIATES, INC 1,750.00 2/29/2024 10013819 FRONTIER COMMUNICATIONS 1,000.13 2/29/2024 10013820 INDUSTRIAL RUBBER & SUPPLY 266.95 2/29/2024 10013821 INFOSEND, INC 59,176.15 2/29/2024 10013822 JBI Group 6,906.00 2/29/2024 10013823 JC LAW FIRM 8,295.00 2/29/2024 10013824 JOSE MILLAN 3,860.00 2/29/2024 10013825 LEGEND PUMP AND WELL SERVICES 18,140.92 2/29/2024 10013826 MANAGED MOBILE, INC.6,310.00 2/29/2024 10013828 Mark Hokanson 895.20 2/29/2024 10013829 MARLINK INC 468.75 2/29/2024 10013830 MINUTEMAN PRESS OF RANCHO CUCAMONGA 626.67 2/29/2024 10013831 SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT 854,492.96 2/29/2024 10013832 SG CREATIVE, LLC 8,395.00 2/29/2024 10013833 STAPLES BUSINESS ADVANTAGE 81.85 2/29/2024 10013834 TSR PERFORMANCE 751.24 2/29/2024 10013835 TYLER TECHNOLOGIES, INC 250.00 2/29/2024 10013836 US BANCORP, GOVERNMENT LEASING AND FINANCE, INC 226,181.30 2/29/2024 10013837 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 735.77 2/29/2024 10013838 WAXIE SANITARY SUPPLY 592.22 TOTAL 5,185,021.36$ PAYMENT REGISTER FEBRUARY 1, 2024 - FEBRUARY 29, 2024 Page 7 of 7 Agenda Item #2e April 24, 20241 Meeting Date: April 24, 2024 Agenda Item #2e Consent Item 1 0 7 8 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Investment Report for Quarter Ended March 31, 2024 RECOMMENDATION That the Board of Directors accept and file the attached Investment Report for the quarter ended March 31, 2024. BACKGROUND / ANALYSIS California Government Code §53646(b) requires the Treasurer or CFO of a local agency to submit a quarterly report on the agency’s investments to the legislative body of the agency within 30 days of the end of each quarter. The attached Investment Report shows all the District’s cash and investments, restricted and unrestricted, as of March 31, 2024. Attachment A presents the investment securities purchased and retired during the quarter January to March 2024. Increases and decreases in highly liquid funds, such as LAIF, are explained in the narrative below. Unrestricted Investments LAIF The balance held in the Local Agency Investment Fund (LAIF) at the beginning of the quarter was $20,010,138. Interest earned during the previous quarter of $129,381 was posted to the account in January, and staff initiated a $1,000,000 withdrawal in January in order to help cover some large contractor invoices. There were no other transactions with LAIF during February and March, leaving a balance at the end of March of $19,139,519. LAIF earnings for the quarter ended March 31, 2024, were $205,873, calculated at an apportionment rate of 4.30%; up from 4.00% which had been in effect for the previous quarter. The earnings were posted to the District’s account on April 15, 2024. US Bank Fixed Income Account (previously CBB Wealth Management) The total (book) value of the assets held with CBB increased from $10,056,052 to $16,079,840 during the quarter ended March 31, 2024. The balance in this account is Agenda Item #2e April 24, 20242 Meeting Date: April 24, 2024 Agenda Item #2e Consent Item 1 0 7 8 held both in a money market account, $6,126,831, and in a $9,953,009 portfolio of Treasury and federal agency securities shown on Attachment A. In March, staff transferred $6,000,000 out of the District’s checking account to US Bank to take advantage of higher yields being offered on US backed securities. The fund transfer was the reason for the significant change in the portfolio balance. In addition, net interest payments received on securities in the District’s portfolio were $16,980 and funds held in money market accounts earned dividends of $9,437. Investment manager fees paid during the quarter were $3,000, and amortization on premiums / accretion of discounts taken at the time of purchase of certain securities, increased the value of the portfolio by $371. The following schedule summarizes the activity for Unrestricted Investments during the Quarter ended March 31, 2024: A cco unt Beg Bal Depo sit s/ (Wit hd rawals)Earning s Fees Disc / Prem A mo rt izat io n End ing Balance LA IF 2 0 ,010 ,138$(1,0 0 0 ,00 0 )$ 1 2 9,3 8 1$-$ -$ 19 ,139,519$ US Bank Fixe d Inc 1 0 ,056 ,052 6,0 0 0 ,00 0 2 6,4 1 7 (3,0 0 0)371 16 ,079,840 Restricted Investments Accounts opened with US Bank are used to receive District deposits, from which the Trustee (US Bank) pays District bondholders. Semi-annual bond payment dates are April 1st and October 1st. Funds deposited by the District with the trustee during the current quarter will be used to make interest payments to 2020 Revenue Bond holders on April 1st, 2024. Summary Schedule of US Bank Trustee Accounts The following schedule summarizes activity in the US Bank Trust accounts for the Quarter ended March 31, 2024: 2020A A cco unt s Beg Bal Dist rict Depo sit s Earnings Transf ers Wit hdrawals/ Payment s Ending Balance Payme nt Fd -$ 2 9 5 ,42 5$ -$ (295,425)$ -$ -$ Int e re st A c ct 11,9 85 -144 295,425 -30 7 ,554 Principal A c ct ------ 2020B A cco unt s Beg Bal Dist rict Depo sit s Earnings Transf ers Wit hdrawals/ Payment s Ending Balance Payme nt Fd -$ 1 6 0 ,72 6$ -$ (160,726)$ -$ -$ Int e re st A c ct ---160,726 -16 0 ,726 Principal A c ct ------ Agenda Item #2e April 24, 20243 Meeting Date: April 24, 2024 Agenda Item #2e Consent Item 1 0 7 8 AGENCY GOALS 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 Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS 1. Investment Report for the Quarter Ended March 31, 2024 2. Attachment A - CBB Investment Activity Report for Quarter Ended March 31, 2024 EAST VALLEY WATER DISTRICT Investment Activity Quarter Ended March 31, 2024 Activity (Book Value) Purch Date Units / Face Value Maturity Date Amort Cost Adjustment Adjusted Cost 1/1/2024 Matured / Called Adjusted Cost 3/31/2024 Market ValueIssuerCUSIPYield1/1/2024 Purchases Total Water Sewer Reclamation 10/19/21 03/31/21 12/11/23 12/26/23 12/27/23 01/21/20 08/31/22 05/22/23 09/07/23 07/30/20 08/06/20 09/30/21 03/30/21 03/30/21 03/30/21 09/30/21 12/28/23 12/26/23 12/27/23 10/18/21 10/26/21 10/28/21 02/16/24 11/30/21 11/30/21 08/30/22 11/23/21 12/27/23 12/18/23 12/18/23 12/20/23 03/27/24 US Treasury Note US Treasury Note US Treasury Note US Treasury Note US Treasury Note Tenn Valley Authority US Treasury N/B US Treasury Note US Treasury Bill 91282CAZ4 9128CBT7 0.375% 0.750% 4.875% 4.250% 4.375% 2.875% 3.125% 3.875% 5.300% 0.550% 0.625% 1.030% 1.000% 0.800% 0.750% 1.020% 5.125% 5.000% 5.400% 0.550% 1.250% 0.850% 5.060% 1.000% 1.050% 3.700% 1.430% 4.625% 5.140% 5.000% 5.000% 5.150% 500,000 11/30/25 03/31/26 11/30/25 12/31/25 12/15/26 09/15/24 08/31/24 04/30/25 03/07/24 07/30/24 08/19/25 09/30/26 03/30/26 05/30/25 06/30/25 09/30/26 06/13/25 06/26/25 12/22/25 10/29/25 10/26/26 10/28/24 02/13/26 02/28/25 11/25/24 02/28/24 11/23/26 01/27/25 12/18/25 12/18/26 12/18/26 03/26/27 496,276.25 497,826.89 501,279.98 499,667.63 606,537.30 301,132.14 299,903.56 298,564.45 99,028.34 249,990.71 100,000.00 200,000.00 300,000.00 300,000.00 200,000.00 400,000.00 403,721.70 500,000.00 500,000.00 199,011.64 299,998.03 100,000.00 - 480.83 196.59 (174.48) 12.61 (542.76) (398.86) 30.04 266.80 971.66 3.64 - - - - - - 496,757.08 498,023.48 501,105.50 499,680.24 605,994.54 300,733.28 299,933.60 298,831.25 100,000.00 249,994.35 100,000.00 200,000.00 300,000.00 300,000.00 200,000.00 400,000.00 403,078.19 500,000.00 500,000.00 199,146.02 299,998.03 100,000.00 - 496,757.08 498,023.48 501,105.50 499,680.24 605,994.54 300,733.28 299,933.60 298,831.25 - 249,994.35 100,000.00 200,000.00 300,000.00 300,000.00 200,000.00 400,000.00 403,078.19 500,000.00 500,000.00 199,146.02 299,998.03 100,000.00 200,000.00 200,000.00 99,996.40 - 496,757.08 498,023.48 501,105.50 499,680.24 605,994.54 300,733.28 299,933.60 298,831.25 - 465,175.00 463,280.00 500,725.00 495,880.00 598,524.00 296,553.00 297,468.00 296,439.00 - 246,065.00 94,334.00 182,964.00 278,235.00 286,398.00 190,082.00 365,392.00 400,684.00 499,120.00 499,890.00 186,720.00 275,361.00 97,510.00 199,712.00 192,660.00 97,367.00 - 500,000 500,000 500,000 600,000 300,000 300,000 300,000 - 250,000 100,000 200,000 300,000 300,000 200,000 400,000 400,000 500,000 500,000 200,000 300,000 100,000 200,000 200,000 100,000 - 91282CJL6 91282CJS1 91282CJP7 880591ER9 91282CFG1 91282CGX3 912797GQ4 3130AJUN7 3134GWMY9 3030APAZ8 3130ALUF9 3130ALPB4 3130ALU93 3130AP6M2 3130AWLY4 3130AYBS4 3130AYB39 3130AKC95 3130APJ55 3130APLB9 3130AYZV1 3130APUY9 3130AQ2H5 3130AT2N6 3133ENEM8 3133EPT21 3130AY5AO 3130AY5Z5 3130AY7M2 3135GAQM6 100,000.00 Federal Home Loan Bank Freddie Mac 249,994.35 100,000.00 Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank FNMA 200,000.00 300,000.00 300,000.00 200,000.00 400,000.00 403,078.19 500,000.00 500,000.00 (643.51) - - 134.38 - - - 199,146.02 299,998.03 100,000.00 200,000.00 200,000.00 200,000.00 99,996.40 200,000.00 99,995.20 250,000.00 200,000.00 399,704.00 300,000.00 500,000.00 300,000.00 - -200,000.00 99,996.40 250,000.00 200,000.00 399,736.66 300,000.00 500,000.00 300,000.00 - 1.20 - - 250,000.00 350,000.00 - 200,000 400,000 300,000 500,000 300,000 500,000 200,000.00 399,736.66 300,000.00 500,000.00 300,000.00 500,000.00 200,000.00 183,276.00 398,452.00 298,779.00 497,955.00 298,842.00 499,220.00 32.66 399,736.66 300,000.00 - - - 300,000.00 500,000.00 500,000.00 700,000.00 500,000.00 500,000.009,950,000.00 9,602,637.82 370.80 9,603,008.62 9,953,008.62 7,754,131.51 1,698,877.11 9,683,062.00 Attachment A Mike Hurst, Water & Wastewater Compliance Supervisor April 24, 2024 Environmental Protection Agency (EPA) Lead and Copper Rule Revisions 2 LEAD FORMATION IN WATER •Corrosion primarily based on PH of water •PH scale 0-14 ppm •EVWD Average PH = 7.3 ppm Non-corrosive 3 LEAD AND COPPER RULE (LCR) TIMELINE 1991 First Lead and Copper Rule Adopted 2014 Flint Michigan Water Crisis 2017 School Sampling Requirement 2021 Expanded Sampling Rule Adopted 2024 Customer Side Testing Deadline 4 •First LCR was created in 1991 to protect public health •The EPA established actions level (AL) •Requires Water Systems to perform residential tap monitoring on a tri-annual basis •EVWD is required to collect a minimum of 50 samples and report the results LEAD AND COPPER RULE REQUIREMENTS 5 REVISIONS TO THE LEAD AND COPPER RULE Phase 1 Assembly Bill No. 746 “School Sampling” Phase 2 Water Systems report Lead Service Line Inventory “System Owned” Phase 3 Water Systems report Lead Service Line Inventory “Customer- Owned” 6 EXPANDED SAMPLING Current vs Revised Every 3 years Minimum 50 1st Liter 90th Percentile Every 3 years Minimum 50 1st & 5th Liter 90th Percentile + Annually 20% of Elementary Schools and Child-Care Facilities 7 REVISIONS TO THE LEAD AND COPPER RULE 8 •Random stratified sampling •Visual field verifications and documentation for pipe material •Submit Inventory and Replacement Plan to Division of Drinking Water (DDW) FIELD SERVICE LINE VERIFICATIONS 9 NEXT STEPS Install Dates (by decade)Count 4-inch and larger Count minus 4-inch and larger Number to verify by decade Date Unknown 5,993 989 5,004 357 1925 and earlier 1 0 1 1 1926-1935 59 0 59 12 1936-1945 20 0 20 4 1946-1955 921 1 920 184 1956-1965 4,211 5 4,206 352 1966-1975 2,489 5 2,484 333 1976-1985 2,483 1 2,482 333 1986 and newer "No Field Verification"7,193 21 7,172 Total Number of Service Lines 23,370 1,022 22,348 Total to Field Verify 1,576 •Perform and document field verification sites •1,576 •Work with customers to replace service lines containing lead QUESTIONS? Ryan Ritualo, IT Manager April 24, 2024 CYBERSECURITY UPDATE 2 CYBER SECURITY UPDATE •Cybersecurity Overview •FY 2023/24 Activity •Private Fiber Communications •Security Testing •Response Procedures •Next Steps 3 CYBERSECURITY CURRENT STATE Secure Endpoint DNS Security Firewalls Email and Web Filtering DataNetwork Monitoring Physical Security 4 COMPLETED NETWORK FIREWALL UPGRADES •Existing firewalls were 8 years old •Replaced and Upgraded 14 Firewalls •All replacements done by EVWD staff •Improved security rules •Optimize network traffic Internet Firewall District Network 5 COMPLETED NETWORK AND SYSTEM UPGRADES •Integrated Physical Security with Network •Expanded Wireless Access Points •New secure remote access security (VPN) with Multi-Factor Authentication •Door Sensors at SNRC Plant with Live Monitoring •Additional Security sensors and cameras in all District Server Rooms 6 REAL-TIME NETWORK MONITORING 7 IMPLEMENTATION OF EVWD PRIVATE FIBER •More Reliable network connectivity •More flexible in developing subnetworks •Improves security with outside data networks •Network Redundancy at Headquarters, Treatment Plant 134, SNRC Weaver BasinTreatment Plant Headquarters SNRC - Admin SNRC - Ops Mobile Devices - Primary Fiber - Redundant Fiber - Cell Service - VPN Tunnel 8 CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY (CISA) •Federal agency that coordinates critical infrastructure security •EVWD 2023 Partnership •CISA Resources and support •Independent Vulnerability scanning •Network security test 9 CISA TESTING 10 CISA TESTING 11 UPDATED DISASTER RECOVERY AND RESPONSE Incident Identify Lockdown Infrastructure Procedure Restore 12 NEXT STEPS •Replace email security •Implement password keeper •Evaluate cybersecurity insurance •Anti-Phishing Campaigns and Security •Awareness Training •Upgrade SCADA Radios QUESTIONS