HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 06/26/2024BOARD OF DIRECTORS
JUNE 26, 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 5member elected Board.
GOVERNING BOARD EXECUTIVE MANAGEMENT
James Morales, Jr.
Chairman of the Board
Michael Moore
General Manager/CEO
Ronald L. Coats
ViceChairman
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 Meeting
June 26, 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 Rd., 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 disabilityrelated
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) 8854900 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.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
PRESENTATIONS AND CEREMONIAL ITEMS
2024 Inland Solar Challenge
San Andreas High School Student Recognition
Introduction of Newly Hired Employee
Cliff Ray, Storekeeper/Buyer
Introduction of EVWD’s Assigned San Bernardino County Sheriff Deputy
Bogdan Nastase, Deputy
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 not
appearing on the following agenda unless the Board of Directors makes a
determination that an emergency exists or that a need to take immediate action on
the item came to the attention of the District subsequent to the posting of the
agenda.
a.Approval of Agenda
2.APPROVAL OF CONSENT CALENDAR
All matters listed under the Consent Calendar are considered by the Board of
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 of the board, the administrative staff, or the public request specific items
to be discussed and/or removed from the Consent Calendar.
a.Approve the May 15, 2024 Special Board Meeting Minutes
b.Accept and File Investment Transaction Report for Month Ended May 31, 2024
c.Accept and File Financial Statements for April 2024
3.DISCUSSION AND POSSIBLE ACTION ITEMS
a.Consider Community Advisory Commission Appointment
b.Consider approval of Amendment No. 3 Reimbursement Agreement with the
City of Highland for Law Enforcement Services
c.Consider Adoption of Resolution 2024.10 Approving the Fiscal Year 202425
Operating and Capital Budgets
4.REPORTS
a.Board of Directors’ Reports
b.General Manager/CEO Report
c.Legal Counsel Report
d.Board of Directors’ Comments
ADJOURN
BOARD OF DIRECTORSJUNE 26, 2024East Valley Water District was formed in 1954 and provides water and wastewater services to107,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTJames Morales, Jr.Chairman of the Board Michael MooreGeneral Manager/CEORonald L. CoatsViceChairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerVacant Water Reclamation ManagerJustine Hendricksen
District Clerk
Board of Directors Regular Meeting
June 26, 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 Rd., 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 disabilityrelated
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) 8854900 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.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
PRESENTATIONS AND CEREMONIAL ITEMS
2024 Inland Solar Challenge
San Andreas High School Student Recognition
Introduction of Newly Hired Employee
Cliff Ray, Storekeeper/Buyer
Introduction of EVWD’s Assigned San Bernardino County Sheriff Deputy
Bogdan Nastase, Deputy
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 not
appearing on the following agenda unless the Board of Directors makes a
determination that an emergency exists or that a need to take immediate action on
the item came to the attention of the District subsequent to the posting of the
agenda.
a.Approval of Agenda
2.APPROVAL OF CONSENT CALENDAR
All matters listed under the Consent Calendar are considered by the Board of
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 of the board, the administrative staff, or the public request specific items
to be discussed and/or removed from the Consent Calendar.
a.Approve the May 15, 2024 Special Board Meeting Minutes
b.Accept and File Investment Transaction Report for Month Ended May 31, 2024
c.Accept and File Financial Statements for April 2024
3.DISCUSSION AND POSSIBLE ACTION ITEMS
a.Consider Community Advisory Commission Appointment
b.Consider approval of Amendment No. 3 Reimbursement Agreement with the
City of Highland for Law Enforcement Services
c.Consider Adoption of Resolution 2024.10 Approving the Fiscal Year 202425
Operating and Capital Budgets
4.REPORTS
a.Board of Directors’ Reports
b.General Manager/CEO Report
c.Legal Counsel Report
d.Board of Directors’ Comments
ADJOURN
BOARD OF DIRECTORSJUNE 26, 2024East Valley Water District was formed in 1954 and provides water and wastewater services to107,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTJames Morales, Jr.Chairman of the Board Michael MooreGeneral Manager/CEORonald L. CoatsViceChairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerVacant Water Reclamation ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingJune 26, 2024 5:30 PM31111 Greenspot Road, Highland, CA 92346www.eastvalley.orgPLEASE NOTE:Materials related to an item on this agenda submitted to the Board after distribution of theagenda packet are available for public inspection in the District’s office located at 31111Greenspot Rd., Highland, during normal business hours. Also, such documents are availableon the District’s website at eastvalley.org and are subject to staff’s ability to post thedocuments before the meeting.Pursuant to Government Code Section 54954.2(a), any request for a disabilityrelatedmodification or accommodation, including auxiliary aids or services, that is sought in orderto participate in the above agendized public meeting should be directed to the District Clerkat (909) 8854900 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.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
PRESENTATIONS AND CEREMONIAL ITEMS
2024 Inland Solar Challenge
San Andreas High School Student Recognition
Introduction of Newly Hired Employee
Cliff Ray, Storekeeper/Buyer
Introduction of EVWD’s Assigned San Bernardino County Sheriff Deputy
Bogdan Nastase, Deputy
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 not
appearing on the following agenda unless the Board of Directors makes a
determination that an emergency exists or that a need to take immediate action on
the item came to the attention of the District subsequent to the posting of the
agenda.
a.Approval of Agenda
2.APPROVAL OF CONSENT CALENDAR
All matters listed under the Consent Calendar are considered by the Board of
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 of the board, the administrative staff, or the public request specific items
to be discussed and/or removed from the Consent Calendar.
a.Approve the May 15, 2024 Special Board Meeting Minutes
b.Accept and File Investment Transaction Report for Month Ended May 31, 2024
c.Accept and File Financial Statements for April 2024
3.DISCUSSION AND POSSIBLE ACTION ITEMS
a.Consider Community Advisory Commission Appointment
b.Consider approval of Amendment No. 3 Reimbursement Agreement with the
City of Highland for Law Enforcement Services
c.Consider Adoption of Resolution 2024.10 Approving the Fiscal Year 202425
Operating and Capital Budgets
4.REPORTS
a.Board of Directors’ Reports
b.General Manager/CEO Report
c.Legal Counsel Report
d.Board of Directors’ Comments
ADJOURN
BOARD OF DIRECTORSJUNE 26, 2024East Valley Water District was formed in 1954 and provides water and wastewater services to107,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTJames Morales, Jr.Chairman of the Board Michael MooreGeneral Manager/CEORonald L. CoatsViceChairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerVacant Water Reclamation ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingJune 26, 2024 5:30 PM31111 Greenspot Road, Highland, CA 92346www.eastvalley.orgPLEASE NOTE:Materials related to an item on this agenda submitted to the Board after distribution of theagenda packet are available for public inspection in the District’s office located at 31111Greenspot Rd., Highland, during normal business hours. Also, such documents are availableon the District’s website at eastvalley.org and are subject to staff’s ability to post thedocuments before the meeting.Pursuant to Government Code Section 54954.2(a), any request for a disabilityrelatedmodification or accommodation, including auxiliary aids or services, that is sought in orderto participate in the above agendized public meeting should be directed to the District Clerkat (909) 8854900 at least 72 hours prior to said meeting.In order to comply with legal requirements for posting of agenda, only those items filedwith the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesdaymeeting not requiring departmental investigation, will be considered by the Board ofDirectors.CALL TO ORDERPLEDGE OF ALLEGIANCEPRESENTATIONS AND CEREMONIAL ITEMS2024 Inland Solar ChallengeSan Andreas High School Student RecognitionIntroduction of Newly Hired EmployeeCliff Ray, Storekeeper/BuyerIntroduction of EVWD’s Assigned San Bernardino County Sheriff DeputyBogdan Nastase, DeputyROLL CALL OF BOARD MEMBERSPUBLIC COMMENTSAny person wishing to speak to the Board of Directors is asked to complete a SpeakerCard and submit it to the District Clerk prior to the start of the meeting. Each speaker islimited to three (3) minutes, unless waived by the Chairman of the Board. Under the Stateof California Brown Act, the Board of Directors is prohibited from discussing or takingaction on any item not listed on the posted agenda. The matter will automatically bereferred to staff for an appropriate response or action and may appear on the agenda at afuture meeting.1.AGENDAThis 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 notappearing on the following agenda unless the Board of Directors makes adetermination that an emergency exists or that a need to take immediate action onthe item came to the attention of the District subsequent to the posting of theagenda.a.Approval of Agenda2.APPROVAL OF CONSENT CALENDAR
All matters listed under the Consent Calendar are considered by the Board of
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 of the board, the administrative staff, or the public request specific items
to be discussed and/or removed from the Consent Calendar.
a.Approve the May 15, 2024 Special Board Meeting Minutes
b.Accept and File Investment Transaction Report for Month Ended May 31, 2024
c.Accept and File Financial Statements for April 2024
3.DISCUSSION AND POSSIBLE ACTION ITEMS
a.Consider Community Advisory Commission Appointment
b.Consider approval of Amendment No. 3 Reimbursement Agreement with the
City of Highland for Law Enforcement Services
c.Consider Adoption of Resolution 2024.10 Approving the Fiscal Year 202425
Operating and Capital Budgets
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
June 26, 20241
Meeting Date: June 26, 2024
Agenda Item #2a
Consent Item
Regular Board Meeting
TO: Governing Board Members
FROM: General Manager/CEO
SUBJECT: Approve the May 15, 2024 Special Board Meeting Minutes
RECOMMENDATION
That the Board of Directors approve the May 15, 2024 special 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 May 15, 2024 Special Board Meeting Minutes
Special Board Meeting & Public Hearing
Meeting Date: May 15, 2024
CALL TO ORDER
The Chairman of the Board called the meeting to order at 5:30 p.m.
PLEDGE OF ALLEGIANCE
Vice Chairman Coats led the flag salute.
ROLL CALL OF BOARD MEMBERS
PRESENT
Directors: Carrillo, Coats, Goodrich, Morales, Smith
ABSENT
Directors: None
STAFF
Michael Moore, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Kerrie
Bryan, Director of Administrative Services; Rudy Guerrero, Finance Supervisor; Ryan
Ritualo, Information Technology Manager; Christi Koide, Business Services 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 5:32
p.m.
Mr. Toovey made a public comment regarding the effectiveness of the Weaver Basins
as a component of the Sterling Natural Resource Center.
Draft pending approval
1
6
6
7
Mr. Serrano made a public comment regarding IB Consulting’s rate study.
There being no further written or verbal comments, the public participation section was
closed at 5:39 p.m.
DISCUSSION AND POSSIBLE ACTION ITEMS
a.Consider Adoption of Resolution 2024.08 – Updating Water and
Wastewater Rates and Charges, Capacity Fees, and Certain Miscellaneous
Fees, Public Hearing
The General Manager/CEO provided information relating to the District’s water and
wastewater rate study. He discussed considerations taken into formulating rates and
how revenue will be utilized.
The Chief Financial Officer presented the proposed water and wastewater rate
increases. He discussed Proposition 218 requirements and the steps that the District
took to comply with them. He also discussed details of IB Consulting, their experience
and qualifications, and the District’s selection process for their firm.
Mr. Habib Issac of IB Consulting provided additional information regarding his firm's
cost-of-service analysis.
The Chief Financial Officer provided information regarding updates to certain
miscellaneous fees paid by commercial customers for the inspection of backflow devices
and for pretreatment inspection and monitoring.
The Chief Financial Officer stated the next steps for the public hearing is for the Board
to consider adopting the rates.
Legal Counsel provided an outline of the guidelines for the public hearing and Prop 218
rules and requirements. He provided history and details of Prop 218, and how it relates
to the California Constitution and how it applies to rate increase being proposed.
Chairman Morales declared the public hearing open at 6:21 p.m.
Oral testimony was received as follows:
Ms. Anna Canton expressed her opposition to the rate increase, stating that the word
"increase" has become a negative term for the residents, as they are seeing everything
around them being affected by increases. She indicated her intention to formally protest
the increase and wanted to take the time to express her thoughts on the matter as a
resident of East Valley, East Highlands Ranch.
Mr. Mark Falcone wanted to take the time to acknowledge that the staff has done its
due diligence and executed well, along with Michael Moore and the Board, in mitigating
the financial impact that the proposed rate increase would have on ratepayers. In his
opinion, a 6.7% increase each year for the next three years is acceptable, considering
1
6
6
7
that all of us have experienced double-digit percentage increases in the costs of goods
and services across all spectrums of the marketplace in the economy in the last several
years. Mr. Falcone is in favor of the rate increase.
Mr. Anthony Serrano stated that he has lived in the District for 34 years and tries to be
active. He raised two main issues:
1. Concerning the capital costs of the Sterling Natural Resource Center, as detailed on
page 88 of the consultants' report, there is a debt service of $7.8 million dollars per
year. However, there is insufficient information provided. Resolution 2022.08 indicates a
reasonably expected maximum amount of construction funds of $175 million and a
reasonably expected max principal of $168 million. Based on these figures, it is difficult
to understand how $7.8 million dollars per year relates to rates. Mr. Serrano submitted
a document and referenced Michael Moore’s response letter dated May 14, in which the
General Manager/CEO stated that he does not need to provide information, such as
amortization schedules or details on the loan.
2. The second issue concerns the San Manuel Band of Mission Indians (SMBMI),
mentioned on the second page of his public records request and Exhibit 13. Mr.
Serrano's May 12th letter discusses a partnership between EVWD and the SMBMI which
the Board has never notified the ratepayers about. Records from EVWD indicate that
they are providing water to the SMBMI. None of this has been disclosed to the
ratepayers. Mr. Serrano submitted a protest requesting a rescheduling of the hearing so
that his public records request could be addressed, and ratepayers could be informed
about any contracts with SMBMI.
Chairman Morales declared the public hearing closed at 6:30 p.m.
Comments were received from the Board.
The Administrative Specialist announced that the District has identified 31,689 parcels,
a majority of the identified parcels would equal 15,846. That the District received six
written protests. That a majority protest does not exist and the Board of Directors may
consider the adoption of Resolution 2024.08.
A motion was made by Director Goodrich, seconded by Vice Chairman Coats, that the
Board adopt Resolution 2024.08, updating the Schedule of Water and Wastewater
Rates and Charges as submitted.
The motion was carried by the following roll call vote:
Ayes: Goodrich, Coats, Carrillo, Smith, Morales
Noes: None
Absent: None
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6
6
7
REPORTS
a.General Manager/CEO Report
The General Manager/CEO emphasized the District's commitment to responsibly setting
rates to protect our customers' funds. He announced that the fiscal year 2024/25
Budget will be presented at the June 12 Board meeting, showcasing how the District is
utilizing external funding sources to mitigate costs. The upcoming budget presentation
will provide further details on safeguarding the budget. Ensuring clean and safe
drinking water remains the District's top priority. The General Manager/CEO thanked
the Community Advisory Committee and the Board for their valuable input and support.
For information only.
b.Legal Counsel Report
No report at this time.
c.Board of Directors’ Comments
Chairman Morales expressed his gratitude to everyone for attending and encouraged
the public to sign up for notifications regarding posted agendas. He also requested their
continued participation and engagement. He emphasized the importance of staying
informed about upcoming state legislative changes by reading the agenda for more
details.
For information only.
ADJOURN
Chairman Morales adjourned the meeting at 6:41 p.m.
James Morales, Jr., Board President
Michael Moore, Secretary
Agenda Item
#2b
June 26, 20241
Meeting Date: June 26, 2024
Agenda Item #2b
Consent Item
1
1
1
6
Regular Board Meeting
TO: Governing Board Members
FROM: General Manager/CEO
SUBJECT: Accept and File Investment Transaction Report for Month Ended May 31,
2024
RECOMMENDATION
That the Board of Directors accept and file the attached Investment Transaction Report
for the month ended May 31, 2024.
BACKGROUND / ANALYSIS
California Government Code §53607 requires the CFO/Treasurer of a public agency to
submit a monthly investment transaction report to the Board of Directors (Board) when
the Board has delegated to the CFO/Treasurer the authority to invest, reinvest, sell, or
exchange securities held in the Agency’s investment portfolio.
During May the District maintained a balance of $19,345,392 in funds invested with
LAIF. There were no deposits or withdrawals.
Investments held in the District’s U.S. Bank Custodial Account totaled $16,116,409 at
the beginning of May. Earnings added $26,978 to the account, while fees reduced the
balance by $1,000. In addition, amortization of premiums and accretion of discounts on
several different securities added $116 to the adjusted cost basis for the investments,
resulting in an account balance at the end of May of $16,142,503. This balance is split
between a mutual fund ($599,108) and federal securities shown on the attached
schedule with a total balance of $15,543,395.
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.
Agenda Item
#2b
June 26, 20242
Meeting Date: June 26, 2024
Agenda Item #2b
Consent Item
1
1
1
6
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 Transaction Report for Month Ended May 31 2024
2. LAIF Statement for May 2024
EAST VALLEY WATER DISTRICT
Investment Activity
Month Ended April 30, 2024
Activity (Book Value)
Purch
Date
Units /
Face Value
Maturity
Date
Amort Cost
Adjustment
Adjusted Cost
5/1/2024
Matured /
Called
Adjusted Cost 5/31/2024 Market
ValueIssuerCUSIPYield5/1/2024 Purchases Total Water Sewer
10/18/21
03/31/21
12/08/23
12/26/23
12/27/23
04/22/24
US Treasury Note
US Treasury Note
US Treasury Note
US Treasury Note
US Treasury Note
US Treasury Note
91282CAZ4
91282CBT7
91282CJL6
91282CJS1
91282CJP7
91282CJC6
880591ER9
91282CFG1
91282CGX3
91282CKH3
91282CJE2
91282CKJ9
3130AJUN7
3134GWMY9
3130APAZ8
3130ALUF9
3130ALPB4
3130ALU93
3130AP6M2
3130AWLY4
3130AYBS4
3130AYB39
3130AKC95
3130APJ55
3130APLB9
3130AYZV1
3130APUY9
3130AQ2H5
3130B0SH3
3130B0SU4
3130B0SP5
3130B0UQ0
3130B0YF0
3130B13F2
3133ENEM8
3133EPT21
3130AY5A0
3130AY5Z5
3130AY7M2
3135GAQM6
3134H1YX5
3134H1E41
0.375%
0.750%
4.875%
4.250%
4.375%
4.625%
2.875%
3.250%
3.875%
4.500%
5.000%
4.500%
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%
5.080%
5.150%
5.250%
5.000%
5.250%
4.910%
1.430%
4.625%
5.140%
5.000%
5.000%
5.150%
5.050%
5.300%
500,000 11/30/25
03/31/26
05/31/24
12/31/25
12/15/26
10/15/26
09/15/24
08/31/24
04/30/25
03/31/26
10/31/25
04/15/27
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
04/09/26
01/09/26
01/08/27
04/15/27
04/22/26
11/27/26
11/23/26
01/27/25
12/18/25
12/18/26
12/18/26
03/26/27
03/26/26
10/08/27
496,915.99
498,086.80
501,062.77
499,696.75
605,828.49
198,928.72
300,594.08
299,937.98
298,925.83
498,168.89
399,829.47
794,488.54
249,995.62
100,000.00
200,000.00
300,000.00
300,000.00
200,000.00
400,000.00
402,874.68
500,000.00
500,000.00
199,190.98
299,998.33
100,000.00
200,000.00
200,000.00
99,996.95
500,000.00
500,000.00
500,000.00
500,000.00
300,000.00
450,436.08
200,000.00
399,758.22
300,000.00
500,000.00
300,000.00
500,000.00
448,563.43
500,000.00
164.40 497,080.39
498,152.52
501,026.22
499,720.31
605,663.66
198,957.29
300,457.13
299,946.97
299,006.39
498,234.80
399,829.47
794,612.12
249,996.99
100,000.00
200,000.00
300,000.00
300,000.00
200,000.00
400,000.00
402,676.71
500,000.00
500,000.00
199,235.68
299,998.33
100,000.00
200,000.00
200,000.00
99,997.44
500,000.00
500,000.00
500,000.00
500,000.00
300,000.00
450,405.35
200,000.00
399,785.85
300,000.00
500,000.00
300,000.00
500,000.00
448,611.18
500,000.00
497,080.39
498,152.52
501,026.22
499,720.31
605,663.66
198,957.29
300,457.13
299,946.97
299,006.39
498,234.80
399,829.47
794,612.12
249,996.99
100,000.00
200,000.00
300,000.00
300,000.00
200,000.00
400,000.00
402,676.71
500,000.00
500,000.00
199,235.68
299,998.33
100,000.00
200,000.00
200,000.00
99,997.44
500,000.00
500,000.00
500,000.00
500,000.00
300,000.00
450,405.35
200,000.00
399,785.85
300,000.00
500,000.00
300,000.00
500,000.00
448,611.18
500,000.00
497,080.39
498,152.52
501,026.22
499,720.31
605,663.66
198,957.29
300,457.13
299,946.97
299,006.39
464,140.00
461,155.00
497,890.00
492,990.00
591,912.00
198,468.00
297,096.00
297,903.00
295,998.00
494,980.00
399,064.00
791,872.00
247,037.50
94,352.00
181,308.00
277,338.00
286,689.00
190,330.00
362,528.00
399,600.00
498,755.00
499,800.00
186,656.00
272,700.00
97,914.00
500,000
500,000
500,000
600,000
200,000
300,000
300,000
300,000
500,000
400,000
800,000
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
500,000
500,000
500,000
500,000
300,000
450,000
200,000
400,000
300,000
500,000
300,000
500,000
450,000
500,000
65.72
(36.55)
23.56
(164.83)
28.57
(136.95)
8.99
80.56
01 & 05/20 Tenn Valley Authority
08/19/20
05/19/23
04/05/24
04/10/24
US Treasury N/B
US Treasury Note
US Treasury Note
US Treasury Note
65.91 498,234.80
200,000.00
399,829.47
794,612.12
249,996.99
100,000.00
4/10 & 4/11 US Treasury Note
Federal Home Loan Bank
123.58
1.3707/30/20
08/05/20
09/23/21
03/25/21
03/25/21
03/29/21
09/17/21
12/27/23
12/26/23
12/27/23
10/15/21
10/15/21
10/28/21
02/14/24
11/10/21
11/29/21
04/05/24
04/09/24
04/09/24
04/10/24
04/16/24
04/22/24
11/17/21
12/27/23
12/12/23
12/14/23
12/18/23
03/26/24
04/11/24
04/15/24
FHLMC MTN
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 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
300,000.00
300,000.00
200,000.00
400,000.00
402,676.71
500,000.00
500,000.00
(197.97)
44.70 199,235.68
299,998.33
100,000.00
200,000.00
200,000.00
99,997.44
199,160.00
193,126.00
97,696.000.49
500,000.00
500,000.00
500,000.00
500,000.00
300,000.00
450,405.35
200,000.00
498,890.00
498,585.00
498,835.00
497,840.00
298,806.00
449,392.50
182,408.00
398,220.00
298,191.00
496,115.00
297,645.00
496,185.00
447,759.00
498,170.00
(30.73)
27.63 399,785.85
300,000.00
300,000.00
500,000.00
500,000.00
448,611.18
500,000.00
FHLMC MTN
FHLMC MTN
47.75
15,550,000.00 15,543,278.60 116.20 15,543,394.80 --15,543,394.80 13,346,142.70 2,197,252.10 15,225,499.00
Attachment A
Local Agency Investment Fund
P.O. Box 942809
Sacramento, CA 94209-0001
(916) 653-3001
June 12, 2024
LAIF Home
PMIA Average Monthly Yields
EAST VALLEY WATER DISTRICT
CHIEF FINANCIAL OFFICER
P.O. BOX 3427
SAN BERNARDINO, CA 92413
Tran Type Definitions
0.00 Beginning Balance:19,345,392.40
Account Number: XX-XX-XXX
May 2024 Statement
Account Summary
Total Deposit:
Total Withdrawal:0.00 Ending Balance:19,345,392.40
Agenda Item
#2c
June 26, 20241
Meeting Date: June 26, 2024
Agenda Item #2c
Consent Item
1
1
1
8
Regular Board Meeting
TO: Governing Board Members
FROM: General Manager/CEO
SUBJECT: Accept and File Financial Statements for April 2024
RECOMMENDATION
That the Board of Directors accept and file the attached financial statements as of, and
for the period ended, April 30, 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
April 31, 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
June 26, 20242
Meeting Date: June 26, 2024
Agenda Item #2c
Consent Item
1
1
1
8
ATTACHMENTS
1. April 2024 Financial Statement Monthly Review
2. April 2024 Financial Statements
FINANCIAL STATEMENTS MONTHLY REVIEW
MONTH ENDING APRIL 30, 2024
page | 1
The following is a highlight summary of the District’s financial results as of April 30, 2024.
Please note all values presented are in millions (unless otherwise noted).
Statement of Net Position
Total assets at April 30, 2024 are $391.57 million.
CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT
TOTAL
Cash and Investments $ 21.51 $ 10.63 $ 8.80 $ 40.94
Utility Plant, Net 100.77 17.00 - 117.77
Other Assets 38.15 24.31 170.40 232.86
Current Liabilities 2.41 3.18 12.62 18.21
Long Term Liabilities 43.42 8.11 163.15 214.68
Beginning Net Position 105.34 38.68 3.01 147.03
Change in Equity 7.68 1.63 0.42 9.73
TOTAL NET $ 113.02 $ 40.31 $ 3.43 $ 156.76
Cash and Investments
Cash and Investments are $40.94 million for the month of April, an increase of $1.97
million from the prior month. In April the District paid $378K for construction of the
recycled water pipeline in March 2024 and also received over $1M in reimbursements.
The District’s Due from Other Governments includes a receivable for work performed on
the Recycled Water Pipeline from March and Weaver Basin Recharge from January
through March bringing the ending balance as of April 30, 2024 to $2.78 million.
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
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CASH & INVESTMENTS
Restricted Unrestricted
FINANCIAL STATEMENTS MONTHLY REVIEW
MONTH ENDING APRIL 30, 2024
page | 2
Statement of Revenues & Expenses
Total Revenues & Expenses through April 30, 2024 are summarized below (in millions):
Column1 WATER WASTEWATER RECLAMATION DISTRICT
TOTAL
Revenue $ 24.81 $ 5.59 $ 9.26 $ 39.66
Expense 17.12 3.97 8.84 29.93
The Reclamation Fund expenses continue to exceed revenues as the SNRC facility has
recently started operations, but has only fully transitioned flow away from San Bernardino
Municipal Water Department in late March 2024. The final Contract Services expense for
Treatment payment to San Bernardino Municipal Water Department was made in April.
The District is incurring Contract Service expenses for Treatment as well as plant
expenses such as Salaries and Benefits, Uti lities, 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 April 30, 2024 were $919K; $80K under staff
projections for the month and $885K under projections year-to-date.
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
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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 April 30, 2024.
FINANCIAL STATEMENTS MONTHLY REVIEW
MONTH ENDING APRIL 30, 2024
page | 3
First is a one-page summary with monthly and year-to-date totals for revenue and
expenses, presented by Expense Category. Second is a one-page summary with monthly
and year-to-date totals for Revenues and Expense by Program. Third is a Budget -to-
Actual presentation of program expense detail.
Water Sales by Customer Class
The table below shows the District’s water sales for the month of April 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 519,982$ 559,000$ (39,018)$ -7%
Multi-Family 217,622 254,000 (36,378) -14%
Commercial 97,291 116,000 (18,709) -16%
Irrigation 83,750 70,000 13,750 20%
TOTAL $ 918,645 $ 999,000 $ (80,355)-8%
The following table displays customer class by tier for the month of March 2024:
CUSTOMER CLASS TIER ACTUAL PROJECTION $
VARIANCE
%
VARIANCE
Residential Tier 1 307,326$ 420,000$ (112,674)$ -27%
Residential Tier 2 145,452 89,000 56,452 63%
Residential Tier 3 67,204 50,000 17,204 34%
Multi-Family Tier 1 135,766 203,000 (67,234) -33%
Multi-Family Tier 2 39,007 30,000 9,007 30%
Multi-Family Tier 3 42,849 21,000 21,849 104%
Commercial Tier 1 65,243 70,000 (4,757) -7%
Commercial Tier 2 6,291 8,000 (1,709) -21%
Commercial Tier 3 25,757 38,000 (12,243) -32%
Irrigation Tier 2 40,395 37,000 3,395 9%
Irrigation Tier 3 43,355 33,000 10,355 31%
TOTAL $ 918,645 $ 999,000 $ (80,355)-8%
Legend
- Positive Change in Actuals
- Neutral Change in Actuals
- Negative Change in Actuals
FINANCIAL STATEMENTS MONTHLY REVIEW
MONTH ENDING APRIL 30, 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 April. As noted in the graph, Water
Revenue experienced a minor increase over last year mostly due to residential meter
charges. Water consumption decreased 111.01 million gallons (148.4K HCF) compared
to April of 2023 but water sales were up $106K for all three tiers combined.
$0
$5
$10
$15
$20
$25
4/30/2023 4/30/2024
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COMPARATIVE MONTHLY WATER REVENUE
(WATER SALES & METER CHARGES)
Meter Tier 1 Tier 2 Tier 3
Total -$22,477,036 Total -$22,839,193
FINANCIAL STATEMENTS MONTHLY REVIEW
MONTH ENDING APRIL 30, 2024
page | 5
Water Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Water Fund operating cost
centers for FY 2022-23 and FY 2023-24.
FINANCIAL STATEMENTS MONTHLY REVIEW
MONTH ENDING APRIL 30, 2024
page | 6
Wastewater Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Wastewater Fund operating
cost centers for FY 2022-23 and FY 2023-24.
FINANCIAL STATEMENTS MONTHLY REVIEW
MONTH ENDING APRIL 30, 2024
page | 7
Water Reclamation Fund Activities by Cost Center
The graph below provides a year-to-date comparison of the Water Reclamation Fund
operating cost centers for FY 2022-23 and FY 2023-24.
WATER WASTEWATER RECLAMATION DISTRICT TOTAL
Assets:
Current Assets:
01 Cash and Cash Equivalents 6,729,059.92$ 5,629,363.87$ 1,002,516.93$ 13,360,940.72$
02 Investments 7,966,899.26 1,616,255.46 - 9,583,154.72
03 Accounts Receivable, Net 3,851,904.09 311,471.60 548,409.10 4,711,784.79
14*05 Other Receivables 8,711,814.22 - - 8,711,814.22
07. Due from Reclamation Fund - 4,133,715.17 - 4,133,715.17
06 Due from Other Governments - - 2,780,644.48 2,780,644.48
08 Inventory 1,192,533.53 6,721.16 - 1,199,254.69
09 Prepaid Expenses 743,675.96 41,405.80 - 785,081.76
29,195,886.98 11,738,933.06 4,331,570.51 45,266,390.55
Non-Current Assets:
10 Restricted Cash and Cash Equivalents 6,814,404.81 3,379,934.17 7,800,000.00 17,994,338.98
11 Capital Assets not being Depreciated 18,117,764.02 17,995,394.14 167,071,475.89 203,184,634.05
13 Capital Assets, Net 100,769,578.86 16,997,047.78 - 117,766,626.64
125,701,747.69 38,372,376.09 174,871,475.89 338,945,599.67
Total Assets:154,897,634.67 50,111,309.15 179,203,046.40 384,211,990.22
Deferred Outflow Of Resources
24*Deferred Charge on Refunding 581,826.53 272,820.05 - 854,646.58
25 Deferred Outflows - Pensions 4,954,821.80 1,546,575.07 - 6,501,396.87
160,434,283.00 51,930,704.27 179,203,046.40 391,568,033.67
Current Liabilities:
22 Accounts Payable and Accrued Expenses - 29,842.00 - 29,842.00
29. Due to Sewer Fund - - 4,133,715.17 4,133,715.17
23 Accrued Payroll and Benefits 3,311.06 - - 3,311.06
15 Customer Service Deposits 1,436,631.75 - - 1,436,631.75
16 Construction Advances and Retentions 119,524.14 3,010,696.98 8,424,576.48 11,554,797.60
17 Accrued Interest Payable - - - -
18 Current Portion of Compensated Absences 449,527.20 137,616.80 65,033.00 652,177.00
19 Current Portion of Long-Term Debt 396,500.28 - - 396,500.28
2,405,494.43 3,178,155.78 12,623,324.65 18,206,974.86
Non-Current Liabilities:
20 Compensated Absences, less current portion 224,953.73 53,555.35 53,499.48 332,008.56
28 Net Pension Liability 10,600,994.28 3,254,141.95 - 13,855,136.23
21 Long Term Debt, Less Current Portion 32,589,187.50 4,800,908.00 163,097,574.00 200,487,669.50
27 Other Liabilities 1,173.64 - - 1,173.64
43,416,309.15 8,108,605.30 163,151,073.48 214,675,987.93
Total Liabilities:45,821,803.58 11,286,761.08 175,774,398.13 232,882,962.79
Deferred Inflows Of Resources
26 Deferred Inflows - Pensions 1,589,671.06 336,902.07 - 1,926,573.13
47,411,474.64 11,623,663.15 175,774,398.13 234,809,535.92
31 Equity 105,340,469.37 38,679,547.28 3,008,522.25 147,028,538.90
105,340,469.37 38,679,547.28 3,008,522.25 147,028,538.90
Tot Total Revenue 24,805,269.57 5,593,059.02 9,259,848.94 39,658,177.53
Tot Total Expense 17,122,930.58 3,965,565.18 8,839,722.92 29,928,218.68
7,682,338.99 1,627,493.84 420,126.02 9,729,958.85
113,022,808.36 40,307,041.12 3,428,648.27 156,758,497.75
160,434,283.00$ 51,930,704.27$ 179,203,046.40$ 391,568,033.67$
Unaudited
As of April 30, 2024
Combining Schedule of Net Position
Total Equity and Current Surplus (Deficit):
Total Assets and Deferred Outflows of Resources:
Total Current Assets:
Total Non-Current Assets:
Total Liabilities, Equity and Current Surplus (Deficit):
Total Beginning Equity:
Equity:
Revenues Over/Under Expenses
Total Current Liabilities:
Total Liabilities and Deferred Inflows of Resources:
Total Non-Current Liabilities:
Page 1 of 6
AMENDED AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 918,644.16$ 14,429,519.98$ 17,695,000.00$ -$ -$ -$ -$ -$ 332,000.00$ 18,027,000.00$ 3,597,480.02$
42 Meter Charges 859,533.90 8,410,180.43 10,096,000.00 - - - - - - 10,096,000.00 1,685,819.57
43 Penalties 53,535.64 484,342.22 450,000.00 5,851.70 51,377.34 60,000.00 - - - 510,000.00 (25,719.56)
44 Wastewater System Charges - - - 519,253.46 4,987,053.77 5,968,000.00 - - - 5,968,000.00 980,946.23
45 Wastewater Treatment Charges - - - - - - 897,844.31 8,784,605.65 10,379,000.00 10,379,000.00 1,594,394.35
46 Other Operating Revenue 301,309.06 1,192,287.42 42,000.00 (192,500.94) 364,151.18 - 333,723.50 391,378.50 500,000.00 542,000.00 (1,405,817.10)
47 Non Operating Revenue 129,718.01 288,939.52 420,000.00 44,969.58 190,476.73 20,000.00 32,802.75 83,864.79 100,000.00 540,000.00 (23,281.04)
48 Gain or Loss on Disposition - - - - - - - - - - -
56 Benefits - - - - - - - - - - -
68 Depreciation - - - - - - - - - - -
Revenue Total:2,262,740.77 24,805,269.57 28,703,000.00 377,573.80 5,593,059.02 6,048,000.00 1,264,370.56 9,259,848.94 11,311,000.00 46,062,000.00 6,403,822.47
- - - - - - - -
Expense by Category
51 Labor 435,169.50 4,486,049.06 5,725,500.00 118,596.41 1,252,821.25 1,638,500.00 60,439.72 606,748.59 750,000.00 8,114,000.00 1,768,381.10
52 Temporary Labor 1,058.40 15,089.82 32,900.00 453.60 6,467.06 14,100.00 - - - 47,000.00 25,443.12
56 Benefits 152,410.29 2,303,007.38 2,940,400.00 38,051.35 571,967.83 768,600.00 21,432.51 307,828.13 404,000.00 4,113,000.00 930,196.66
63 Contract Services 381,278.49 3,541,193.47 5,254,400.00 103,663.55 1,174,621.23 1,632,600.00 42,325.32 6,391,736.33 7,346,000.00 14,233,000.00 3,125,448.97
65 Professional Development 270.07 180,262.26 309,000.00 81.00 56,035.06 112,000.00 - 7,879.57 20,000.00 441,000.00 196,823.11
53 Overtime 35,419.87 436,129.53 473,800.00 1,582.93 20,842.86 27,200.00 32,437.53 108,185.37 50,000.00 551,000.00 (14,157.76)
62 Materials and Supplies 68,405.80 1,368,598.39 1,617,600.00 7,196.06 127,089.72 155,400.00 28,233.30 192,454.99 618,000.00 2,391,000.00 702,856.90
64 Utilities 75,555.76 2,444,057.57 4,043,600.00 19,288.89 162,500.90 254,400.00 177,368.80 540,386.22 1,538,000.00 5,836,000.00 2,689,055.31
52 Temporary Labor 1,058.40 15,089.82 32,900.00 453.60 6,467.06 14,100.00 - - - 47,000.00 25,443.12
67 Other 22,314.56 1,264,536.50 1,263,900.00 4,488.83 369,392.69 341,100.00 2,390.45 604,449.52 380,000.00 1,985,000.00 (253,378.71)
54 Standby 7,407.76 74,528.00 33,000.00 171.42 2,489.76 2,000.00 40.00 120.00 55,000.00 90,000.00 12,862.24
61 Water Supply - 410,657.61 768,000.00 - - - - - - 768,000.00 357,342.39
71 Debt Service - 1,912,356.24 3,103,000.00 - 224,421.50 273,000.00 - - - 3,376,000.00 1,239,222.26
81 Capital Improvement 92,928.37 881,230.82 2,695,000.00 - - 300,000.00 - - - 2,995,000.00 2,113,769.18
82 Capital Outlay 17,423.44 330,025.50 670,000.00 2,002.50 190,159.01 285,000.00 - 79,934.20 150,000.00 1,105,000.00 504,881.29
83 Accounting Income Add back (92,928.37) (2,539,881.39) - - (199,710.75) - - - - - 2,739,592.14
88 Transfer to Reserves - - (260,000.00) - - 230,000.00 - - - (30,000.00) (30,000.00)
99 Transfer from Reserves - - - - - - - - - - -
Expense Total:1,197,772.34 17,122,930.58 28,703,000.00 296,030.14 3,965,565.18 6,048,000.00 364,667.63 8,839,722.92 11,311,000.00 46,062,000.00 16,133,781.32
Total Surplus (Deficit):1,064,968.43$ 7,682,338.99$ -$ 81,543.66$ 1,627,493.84$ -$ 899,702.93$ 420,126.02$ -$ -$ (9,729,958.85)$
Unaudited
Revenue and Expense Budget-to-Actual by Category
Month Ended April 30, 2024
WATER WASTEWATER DISTRICT WIDERECLAMATION
Page 2 of 6
AMENDED AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 918,644.16$ 14,429,519.98$ 17,695,000.00$ -$ -$ -$ -$ -$ 332,000.00$ 18,027,000.00$ 3,597,480.02$
42 Meter Charges 859,533.90 8,410,180.43 10,096,000.00 - - - - - - 10,096,000.00 1,685,819.57
43 Penalties 53,535.64 484,342.22 450,000.00 5,851.70 51,377.34 60,000.00 - - - 510,000.00 (25,719.56)
44 Wastewater System Charges - - - 519,253.46 4,987,053.77 5,968,000.00 - - - 5,968,000.00 980,946.23
45 Wastewater Treatment Charges - - - - - - 897,844.31 8,784,605.65 10,379,000.00 10,379,000.00 1,594,394.35
46 Other Operating Revenue 301,309.06 1,192,287.42 42,000.00 (192,500.94) 364,151.18 - 333,723.50 391,378.50 500,000.00 542,000.00 (1,405,817.10)
47 Non Operating Revenue 129,718.01 288,939.52 420,000.00 44,969.58 190,476.73 20,000.00 32,802.75 83,864.79 100,000.00 540,000.00 (23,281.04)
Revenue Total:2,262,740.77 24,805,269.57 28,703,000.00 377,573.80 5,593,059.02 6,048,000.00 1,264,370.56 9,259,848.94 11,311,000.00 46,062,000.00 6,403,822.47
Progra 1000 - Governing Board 14,868.32 176,797.77 251,300.00 6,337.37 73,259.00 107,700.00 - - - 359,000.00 108,943.23
Progra 2000 - General Administration 59,215.14 707,621.13 959,000.00 24,322.35 292,885.47 411,000.00 - - - 1,370,000.00 369,493.40
Progra 2100 - Human Resources 42,165.11 1,674,214.38 1,722,900.00 17,387.64 542,035.73 568,100.00 2,390.45 604,449.52 380,000.00 2,671,000.00 (149,699.63)
Progra 2200 - Public Affairs 73,657.03 587,175.92 868,000.00 33,772.73 308,718.15 372,000.00 - - - 1,240,000.00 344,105.93
Progra 2300 - Conservation 23,635.82 102,585.98 615,000.00 - - - - - - 615,000.00 512,414.02
Progra 3000 - Finance & Accounting 46,196.47 621,693.12 900,800.00 19,779.01 266,511.59 403,200.00 - - - 1,304,000.00 415,795.29
Progra 3200 - Information Technology 83,983.48 789,489.06 1,114,400.00 35,992.93 338,312.62 477,600.00 - - - 1,592,000.00 464,198.32
Progra 3300 - Customer Service 143,113.20 1,187,123.44 1,424,100.00 59,784.79 503,722.32 623,900.00 - - - 2,048,000.00 357,154.24
Progra 3400 - Meter Services 18,250.23 207,171.01 292,000.00 - - - - - - 292,000.00 84,828.99
Progra 4000 - Engineering 45,303.93 575,009.49 908,600.00 18,700.95 201,404.02 389,400.00 - - - 1,298,000.00 521,586.49
Progra 5000 - Water Production 139,104.89 3,635,444.94 5,942,000.00 - - - - - - 5,942,000.00 2,306,555.06
Progra 5100 - Water Treatment 138,205.57 1,212,533.58 1,275,000.00 - - - - - - 1,275,000.00 62,466.42
Progra 5200 - Water Quality 38,198.19 327,783.14 504,000.00 - - - - - - 504,000.00 176,216.86
Progra 6000 - Maintenance Administration 24,443.92 357,031.62 418,500.00 2,608.10 37,833.52 46,500.00 - - - 465,000.00 70,134.86
Progra 6100 - Water Maintenance 157,350.18 2,606,487.38 3,246,000.00 - - - - - - 3,246,000.00 639,512.62
Progra 6200 - Wastewater Collection - - - 32,625.66 557,270.51 801,000.00 - - - 801,000.00 243,729.49
Progra 6300 - Water Reclamation - - - - - - 361,871.96 8,155,285.99 10,781,000.00 10,781,000.00 2,625,714.01
Progra 7000 - Facilities Maintenance 77,241.96 1,248,846.39 1,445,400.00 28,862.24 520,686.95 607,600.00 405.22 53.21 - 2,053,000.00 283,413.45
Progra 7100 - Fleet Maintenance 55,415.46 522,191.06 608,000.00 13,853.87 108,055.54 152,000.00 - - - 760,000.00 129,753.40
Progra 8000 - Capital 17,423.44 583,731.17 6,208,000.00 2,002.50 214,869.76 1,088,000.00 - 79,934.20 150,000.00 7,446,000.00 6,567,464.87
Total Surplus (Deficit):1,064,968.43$ 7,682,338.99$ -$ 81,543.66$ 1,627,493.84$ -$ 899,702.93$ 420,126.02$ -$ -$ (9,729,958.85)$
.
WATER WASTEWATER DISTRICT WIDE
Revenue and Expense Budget-to-Actual by Program
Month Ended April 30, 2024
Unaudited
RECLAMATION
Page 3 of 6
AMENDED AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Revenue
41 Water Sales 918,644.16$ 14,429,519.98$ 17,695,000.00$ -$ -$ -$ -$ -$ 332,000.00$ 18,027,000.00$ 3,597,480.02$
42 Meter Charges 859,533.90 8,410,180.43 10,096,000.00 - - - - - - 10,096,000.00 1,685,819.57
43 Penalties 53,535.64 484,342.22 450,000.00 5,851.70 51,377.34 60,000.00 - - - 510,000.00 (25,719.56)
44 Wastewater System Charges - - - 519,253.46 4,987,053.77 5,968,000.00 - - - 5,968,000.00 980,946.23
45 Wastewater Treatment Charges - - - - - - 897,844.31 8,784,605.65 10,379,000.00 10,379,000.00 1,594,394.35
46 Other Operating Revenue 301,309.06 1,192,287.42 42,000.00 (192,500.94) 364,151.18 - 333,723.50 391,378.50 500,000.00 542,000.00 (1,405,817.10)
47 Non Operating Revenue 129,718.01 288,939.52 420,000.00 44,969.58 190,476.73 20,000.00 32,802.75 83,864.79 100,000.00 540,000.00 (23,281.04)
48 Gain or Loss on Disposition - - - - - - - - - - -
56 Benefits - - - - - - - - - - -
68 Depreciation - - - - - - - - - - -
Revenue Total:2,262,740.77 24,805,269.57 28,703,000.00 377,573.80 5,593,059.02 6,048,000.00 1,264,370.56 9,259,848.94 11,311,000.00 46,062,000.00 6,403,822.47 - - - - - - - - Program: 1000 - Governing Board - - - - -
51 Labor 10,351.84$ 70,887.05$ 84,000.00$ 4,436.50$ 30,380.04$ 36,000.00$ -$ -$ -$ 120,000.00$ 18,732.91$
56 Benefits 4,277.91 38,077.17 63,000.00 1,833.37 16,318.65 27,000.00 - - - 90,000.00 35,604.18
62 Materials and Supplies - 968.10 2,100.00 - 414.89 900.00 - - - 3,000.00 1,617.01
63 Contract Services - 49,105.63 77,700.00 - 21,045.27 33,300.00 - - - 111,000.00 40,849.10
65 Professional Development 238.57 17,759.82 24,500.00 67.50 5,100.15 10,500.00 - - - 35,000.00 12,140.03
Program: 1000 - Governing Board Total:14,868.32 176,797.77 251,300.00 6,337.37 73,259.00 107,700.00 - - - 359,000.00 108,943.23 - - - - - - Program: 2000 - General Administration - - - - -
51 Labor 30,183.17 334,658.86 407,400.00 12,935.63 144,061.88 174,600.00 - - - 582,000.00 103,279.26
52 Temporary Labor - 3,661.62 21,000.00 - 1,569.26 9,000.00 - - - 30,000.00 24,769.12
53 Overtime 250.63 2,319.59 2,800.00 107.42 994.17 1,200.00 - - - 4,000.00 686.24
56 Benefits 11,361.27 153,591.46 184,800.00 3,813.55 57,124.97 79,200.00 - - - 264,000.00 53,283.57
62 Materials and Supplies 100.55 1,564.94 4,900.00 43.10 670.71 2,100.00 - - - 7,000.00 4,764.35
63 Contract Services 17,170.65 138,677.71 217,000.00 7,358.85 59,433.28 93,000.00 - - - 310,000.00 111,889.01
64 Utilities 117.37 1,063.01 2,800.00 50.30 455.57 1,200.00 - - - 4,000.00 2,481.42
65 Professional Development 31.50 72,083.94 118,300.00 13.50 28,575.63 50,700.00 - - - 169,000.00 68,340.43
Program: 2000 - General Administration Total:59,215.14 707,621.13 959,000.00 24,322.35 292,885.47 411,000.00 - - - 1,370,000.00 369,493.40 - - - - - - Program: 2100 - Human Resources - - - - - -
51 Labor 17,626.02 184,814.13 230,300.00 7,553.99 79,205.96 98,700.00 - - - 329,000.00 64,979.91
52 Temporary Labor - - - - - - - - - - -
53 Overtime 456.16 1,888.01 2,100.00 195.49 809.10 900.00 - - - 3,000.00 302.89
56 Benefits 5,233.93 115,965.41 139,300.00 2,243.02 49,698.83 59,700.00 - - - 199,000.00 33,335.76
62 Materials and Supplies 48.67 1,036.13 4,900.00 20.86 444.05 2,100.00 - - - 7,000.00 5,519.82
63 Contract Services 6,691.28 86,279.19 116,200.00 2,867.69 36,976.70 49,800.00 - - - 166,000.00 42,744.11
64 Utilities 41.44 429.52 1,200.00 17.76 184.07 800.00 - - - 2,000.00 1,386.41
65 Professional Development - 18,919.27 39,200.00 - 5,324.33 16,800.00 - - - 56,000.00 31,756.40
67 Other 12,067.61 1,264,882.72 1,189,700.00 4,488.83 369,392.69 339,300.00 2,390.45 604,449.52 380,000.00 1,909,000.00 (329,724.93)
Program: 2100 - Human Resources Total:42,165.11 1,674,214.38 1,722,900.00 17,387.64 542,035.73 568,100.00 2,390.45 604,449.52 380,000.00 2,671,000.00 (149,699.63) - - - - - - Program: 2200 - Public Affairs - - - - - -
51 Labor 26,116.20 268,137.97 300,300.00 11,192.64 115,790.37 128,700.00 - - - 429,000.00 45,071.66
52 Temporary Labor - - - - - - - - - - -
53 Overtime 1,024.64 6,385.84 11,900.00 439.12 2,736.76 5,100.00 - - - 17,000.00 7,877.40
56 Benefits 7,915.96 88,789.09 88,900.00 3,392.39 38,051.31 38,100.00 - - - 127,000.00 159.60
62 Materials and Supplies 3,313.04 19,032.39 55,300.00 2,470.31 9,207.22 23,700.00 - - - 79,000.00 50,760.39
63 Contract Services 29,599.32 187,139.21 362,600.00 13,840.61 135,350.43 155,400.00 - - - 518,000.00 195,510.36
64 Utilities 5,687.87 7,850.28 27,300.00 2,437.66 3,364.39 11,700.00 - - - 39,000.00 27,785.33
65 Professional Development - 9,841.14 21,700.00 - 4,217.67 9,300.00 - - - 31,000.00 16,941.19
Program: 2200 - Public Affairs Total:73,657.03 587,175.92 868,000.00 33,772.73 308,718.15 372,000.00 - - - 1,240,000.00 344,105.93 - - - - - - Program: 2300 - Conservation - - - - - -
51 Labor 8,512.50 89,376.50 107,000.00 - - - - - - 107,000.00 17,623.50
52 Temporary Labor - - - - - - - - - - -
53 Overtime 877.80 3,152.10 7,000.00 - - - - - - 7,000.00 3,847.90
56 Benefits 2,966.23 27,801.93 42,000.00 - - - - - - 42,000.00 14,198.07
62 Materials and Supplies 1,190.02 6,615.28 26,000.00 - - - - - - 26,000.00 19,384.72
63 Contract Services 2,785.74 (29,438.76) 322,000.00 - - - - - - 322,000.00 351,438.76
64 Utilities 30.53 305.76 26,000.00 - - - - - - 26,000.00 25,694.24
65 Professional Development - 10,111.50 15,000.00 - - - - - - 15,000.00 4,888.50
67 Other 7,273.00 (5,338.33) 70,000.00 - - - - - - 70,000.00 75,338.33
Program: 2300 - Conservation Total:23,635.82 102,585.98 615,000.00 - - - - - - 615,000.00 512,414.02
Program: 3000 - Finance & Accounting - - - - - -
51 Labor 33,689.07 352,377.59 502,500.00 14,438.14 151,003.15 232,500.00 - - - 735,000.00 231,619.26
52 Temporary Labor - - - - - - - - - - -
53 Overtime 794.76 4,787.77 9,100.00 340.62 2,051.89 3,900.00 - - - 13,000.00 6,160.34
56 Benefits 10,000.71 187,824.80 261,800.00 4,285.85 80,459.50 112,200.00 - - - 374,000.00 105,715.70
62 Materials and Supplies 205.07 2,569.01 4,900.00 87.89 1,101.02 2,100.00 - - - 7,000.00 3,329.97
63 Contract Services 1,360.20 56,358.11 98,700.00 563.66 24,312.79 42,300.00 - - - 141,000.00 60,329.10
64 Utilities 146.66 1,178.60 2,800.00 62.85 505.10 1,200.00 - - - 4,000.00 2,316.30
65 Professional Development - 16,515.71 21,000.00 - 7,078.14 9,000.00 - - - 30,000.00 6,406.15
67 Other - 81.53 - - - - - - - - (81.53)
Program: 3000 - Finance & Accounting Total:46,196.47 621,693.12 900,800.00 19,779.01 266,511.59 403,200.00 - - - 1,304,000.00 415,795.29 - - - - - -
Month Ended April 30, 2024
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDERECLAMATION
Page 4 of 6
AMENDED AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended April 30, 2024
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDERECLAMATION
Program: 3200 - Information Technology - - - - - -
51 Labor 21,412.17 225,729.43 303,100.00 9,176.64 96,741.00 129,900.00 - - - 433,000.00 110,529.57
52 Temporary Labor 1,058.40 11,428.20 11,900.00 453.60 4,897.80 5,100.00 - - - 17,000.00 674.00
53 Overtime - - - - - - - - - - -
56 Benefits 7,090.74 154,403.58 181,300.00 3,038.89 66,172.40 77,700.00 - - - 259,000.00 38,424.02
62 Materials and Supplies 558.93 65,781.11 49,000.00 239.55 28,152.80 21,000.00 - - - 70,000.00 (23,933.91)
63 Contract Services 52,905.70 318,047.77 557,200.00 22,673.88 136,306.22 238,800.00 - - - 796,000.00 341,646.01
64 Utilities 957.54 11,983.53 8,400.00 410.37 5,135.79 3,600.00 - - - 12,000.00 (5,119.32)
65 Professional Development - 2,115.44 3,500.00 - 906.61 1,500.00 - - - 5,000.00 1,977.95
Program: 3200 - Information Technology Total:83,983.48 789,489.06 1,114,400.00 35,992.93 338,312.62 477,600.00 - - - 1,592,000.00 464,198.32 - - - - - - Program: 3300 - Customer Service - - - - - -
51 Labor 32,534.96 339,707.08 433,300.00 13,943.52 145,588.37 185,700.00 - - - 619,000.00 133,704.55
52 Temporary Labor - - - - - - - - - - -
53 Overtime 643.70 5,745.02 4,900.00 275.87 2,462.16 2,100.00 - - - 7,000.00 (1,207.18)
56 Benefits 11,868.59 170,211.28 217,000.00 5,086.39 72,945.90 93,000.00 - - - 310,000.00 66,842.82
62 Materials and Supplies 164.49 1,409.28 4,900.00 70.49 603.96 2,100.00 - - - 7,000.00 4,986.76
63 Contract Services 71,507.63 565,770.97 635,200.00 30,646.16 242,473.23 285,800.00 - - - 921,000.00 112,755.80
64 Utilities 23,419.88 98,166.08 112,700.00 9,762.36 39,133.08 48,300.00 - - - 161,000.00 23,700.84
65 Professional Development - 1,203.15 11,900.00 - 515.62 5,100.00 - - - 17,000.00 15,281.23
67 Other 2,973.95 4,910.58 4,200.00 - - 1,800.00 - - - 6,000.00 1,089.42
Program: 3300 - Customer Service Total:143,113.20 1,187,123.44 1,424,100.00 59,784.79 503,722.32 623,900.00 - - - 2,048,000.00 357,154.24 - - - - - - Program: 3400 - Meter Services - - - - - -
51 Labor 12,540.80 131,928.42 173,000.00 - - - - - - 173,000.00 41,071.58
53 Overtime 58.79 367.42 6,000.00 - - - - - - 6,000.00 5,632.58
56 Benefits 5,361.44 72,616.43 101,000.00 - - - - - - 101,000.00 28,383.57
62 Materials and Supplies - - 4,000.00 - - - - - - 4,000.00 4,000.00
63 Contract Services 153.18 1,199.72 7,000.00 - - - - - - 7,000.00 5,800.28
64 Utilities 136.02 999.02 1,000.00 - - - - - - 1,000.00 0.98
65 Professional Development - 60.00 - - - - - - - - (60.00)
Program: 3400 - Meter Services Total:18,250.23 207,171.01 292,000.00 - - - - - - 292,000.00 84,828.99 - - - - - - Program: 4000 - Engineering - - - - - -
51 Labor 31,007.76 298,790.36 438,900.00 13,289.04 137,055.58 188,100.00 - - - 627,000.00 191,154.06
52 Temporary Labor - - - - - - - - - - -
53 Overtime - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00
56 Benefits 7,454.19 68,605.92 107,100.00 3,194.58 29,401.76 45,900.00 - - - 153,000.00 54,992.32
62 Materials and Supplies 84.20 6,274.97 13,300.00 36.08 262.36 5,700.00 - - - 19,000.00 12,462.67
63 Contract Services 6,132.42 127,520.83 275,100.00 2,128.48 10,696.38 117,900.00 - - - 393,000.00 254,782.79
64 Utilities 625.36 69,385.67 61,600.00 52.77 21,867.63 26,400.00 - - - 88,000.00 (3,253.30)
65 Professional Development - 4,431.74 10,500.00 - 2,120.31 4,500.00 - - - 15,000.00 8,447.95
Program: 4000 - Engineering Total:45,303.93 575,009.49 908,600.00 18,700.95 201,404.02 389,400.00 - - - 1,298,000.00 521,586.49 - - - - - - Program: 5000 - Water Production - - - - - -
51 Labor 57,631.11 619,663.18 790,000.00 - - - - - - 790,000.00 170,336.82
53 Overtime 7,168.22 69,413.31 46,000.00 - - - - - - 46,000.00 (23,413.31)
54 Standby 5,225.06 40,119.59 15,000.00 - - - - - - 15,000.00 (25,119.59)
56 Benefits 18,736.70 325,597.77 400,000.00 - - - - - - 400,000.00 74,402.23
61 Water Supply - 410,657.61 768,000.00 - - - - - - 768,000.00 357,342.39
62 Materials and Supplies 8,149.18 176,951.49 285,000.00 - - - - - - 285,000.00 108,048.51
63 Contract Services 41,041.85 247,513.65 528,000.00 - - - - - - 528,000.00 280,486.35
64 Utilities 1,152.77 1,739,114.32 3,099,000.00 - - - - - - 3,099,000.00 1,359,885.68
65 Professional Development - 6,414.02 11,000.00 - - - - - - 11,000.00 4,585.98
Program: 5000 - Water Production Total:139,104.89 3,635,444.94 5,942,000.00 - - - - - - 5,942,000.00 2,306,555.06 - - - - - - Program: 5100 - Water Treatment - - - - - -
51 Labor 21,020.80 220,843.40 273,000.00 - - - - - - 273,000.00 52,156.60
53 Overtime 2,568.59 23,890.37 39,000.00 - - - - - - 39,000.00 15,109.63
56 Benefits 6,518.43 142,159.69 164,000.00 - - - - - - 164,000.00 21,840.31
62 Materials and Supplies 16,967.26 293,078.85 265,000.00 - - - - - - 265,000.00 (28,078.85)
63 Contract Services 74,046.45 393,631.50 349,000.00 - - - - - - 349,000.00 (44,631.50)
64 Utilities 17,084.04 138,929.77 185,000.00 - - - - - - 185,000.00 46,070.23
Program: 5100 - Water Treatment Total:138,205.57 1,212,533.58 1,275,000.00 - - - - - - 1,275,000.00 62,466.42 - - - - - - Program: 5200 - Water Quality - - - - - -
51 Labor 16,022.40 165,058.81 223,000.00 - - - - - - 223,000.00 57,941.19
53 Overtime 54.72 1,858.86 12,000.00 - - - - - - 12,000.00 10,141.14
56 Benefits 2,884.52 64,900.47 107,000.00 - - - - - - 107,000.00 42,099.53
62 Materials and Supplies 15,016.55 22,548.47 25,000.00 - - - - - - 25,000.00 2,451.53
63 Contract Services 4,220.00 72,851.74 128,000.00 - - - - - - 128,000.00 55,148.26
64 Utilities - - 2,000.00 - - - - - - 2,000.00 2,000.00
65 Professional Development - 564.79 7,000.00 - - - - - - 7,000.00 6,435.21
Program: 5200 - Water Quality Total:38,198.19 327,783.14 504,000.00 - - - - - - 504,000.00 176,216.86 - - - - - -
Page 5 of 6
AMENDED AMENDED AMENDED AMENDED REMAINING
MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET
Month Ended April 30, 2024
Unaudited
Program Expense Detail Budget-to-Actual
WATER WASTEWATER DISTRICT WIDERECLAMATION
Program: 6000 - Maintenance Administration - - - - - -
51 Labor 11,794.79 152,426.64 195,300.00 1,310.55 16,789.05 21,700.00 - - - 217,000.00 47,784.31
52 Temporary Labor - - - - - - - - - - -
53 Overtime - 377.72 1,800.00 - 41.97 200.00 - - - 2,000.00 1,580.31
54 Standby 2,182.70 34,408.41 18,000.00 171.42 2,489.76 2,000.00 - - - 20,000.00 (16,898.17)
56 Benefits 7,571.76 124,674.63 142,200.00 831.26 13,576.14 15,800.00 - - - 158,000.00 19,749.23
62 Materials and Supplies 241.12 735.05 2,700.00 - 54.88 300.00 - - - 3,000.00 2,210.07
63 Contract Services 60.78 893.98 900.00 6.78 99.27 100.00 - - - 1,000.00 6.75
64 Utilities 2,592.77 23,273.45 36,900.00 288.09 2,585.85 4,100.00 - - - 41,000.00 15,140.70
65 Professional Development - 20,241.74 20,700.00 - 2,196.60 2,300.00 - - - 23,000.00 561.66
Program: 6000 - Maintenance Administration Total:24,443.92 357,031.62 418,500.00 2,608.10 37,833.52 46,500.00 - - - 465,000.00 70,134.86 - - - - - - Program: 6100 - Water Maintenance - - - - - -
51 Labor 88,762.48 861,252.04 1,064,000.00 - - - - - - 1,064,000.00 202,747.96
53 Overtime 20,835.83 306,541.53 319,000.00 - - - - - - 319,000.00 12,458.47
56 Benefits 36,252.05 475,906.29 620,000.00 - - - - - - 620,000.00 144,093.71
62 Materials and Supplies 3,798.52 567,923.24 686,000.00 - - - - - - 686,000.00 118,076.76
63 Contract Services 7,701.30 394,864.28 557,000.00 - - - - - - 557,000.00 162,135.72
64 Utilities - - - - - - - - - - -
Program: 6100 - Water Maintenance Total:157,350.18 2,606,487.38 3,246,000.00 - - - - - - 3,246,000.00 639,512.62 - - - - - - Program: 6200 - Wastewater Collection - - - - - -
51 Labor - - - 24,468.24 282,977.44 371,000.00 - - - 371,000.00 88,022.56
53 Overtime - - - - 9,132.70 9,000.00 - - - 9,000.00 (132.70)
56 Benefits - - - 7,761.07 115,763.55 174,000.00 - - - 174,000.00 58,236.45
62 Materials and Supplies - - - - 32,427.53 42,000.00 - - - 42,000.00 9,572.47
Wastewater Treatment - - - - - 7,610,000.00 - - - 7,610,000.00 7,610,000.00
63 Contract Services - - - 396.35 116,969.29 (7,405,000.00) - - - (7,405,000.00) (7,521,969.29)
Program: 6200 - Wastewater Collection Total:- - - 32,625.66 557,270.51 801,000.00 - - - 801,000.00 243,729.49 - - - - - - Program: 6300 - Water Reclamation - - - - - -
51 Labor - - - - - - 60,439.72 606,748.59 750,000.00 750,000.00 143,251.41
53 Overtime - - - - - - 32,437.53 108,185.37 50,000.00 50,000.00 (58,185.37)
54 Standby - - - - - - 40.00 120.00 55,000.00 55,000.00 54,880.00
56 Benefits - - - - - - 21,432.51 307,818.64 404,000.00 404,000.00 96,181.36
62 Materials and Supplies - - - - - - 28,189.58 192,411.27 618,000.00 618,000.00 425,588.73
63 Contract Services - - - - - - 41,963.82 6,391,736.33 7,346,000.00 7,346,000.00 954,263.67
64 Utilities - - - - - - 177,368.80 540,386.22 1,538,000.00 1,538,000.00 997,613.78
65 Professional Development - - - - - - - 7,879.57 20,000.00 20,000.00 12,120.43
Program: 6300 - Water Reclamation Total:- - - - - - 361,871.96 8,155,285.99 10,781,000.00 10,781,000.00 2,625,714.01 - - - - - - Program: 7000 - Facilities Maintenance - - - - - -
51 Labor 11,478.15 120,695.66 153,300.00 4,919.20 51,726.43 65,700.00 - - - 219,000.00 46,577.91
53 Overtime 752.40 6,661.21 9,800.00 322.45 2,854.77 4,200.00 - - - 14,000.00 4,484.02
56 Benefits 4,259.34 67,229.64 86,100.00 1,825.41 28,810.98 36,900.00 - 9.49 - 123,000.00 26,949.89
62 Materials and Supplies 8,804.03 55,011.63 40,600.00 1,786.71 20,694.22 17,400.00 43.72 43.72 - 58,000.00 (17,749.57)
63 Contract Services 43,027.14 792,779.60 870,000.00 17,462.39 359,433.60 373,000.00 361.50 - - 1,243,000.00 90,786.80
64 Utilities 8,920.90 206,468.65 284,100.00 2,546.08 57,166.95 108,900.00 - - - 393,000.00 129,364.40
65 Professional Development - - 1,500.00 - - 1,500.00 - - - 3,000.00 3,000.00
Program: 7000 - Facilities Maintenance Total:77,241.96 1,248,846.39 1,445,400.00 28,862.24 520,686.95 607,600.00 405.22 53.21 - 2,053,000.00 283,413.45
- - -
Program: 7100 - Fleet Maintenance - - - - - -
51 Labor 5,543.68 64,791.76 80,000.00 1,385.92 7,969.04 20,000.00 - - - 100,000.00 27,239.20
53 Overtime 389.79 4,628.79 2,400.00 97.45 568.44 600.00 - - - 3,000.00 (2,197.23)
56 Benefits 2,200.36 22,763.81 32,800.00 550.08 2,834.74 8,200.00 - - - 41,000.00 15,401.45
62 Materials and Supplies 9,764.17 147,098.45 144,000.00 2,441.07 33,056.08 36,000.00 - - - 180,000.00 (154.53)
63 Contract Services 22,874.85 137,998.34 152,800.00 5,718.70 31,524.77 38,200.00 - - - 191,000.00 21,476.89
64 Utilities 14,642.61 144,909.91 192,800.00 3,660.65 32,102.47 48,200.00 - - - 241,000.00 63,987.62
65 Professional Development - - 3,200.00 - - 800.00 - - - 4,000.00 4,000.00
Program: 7100 - Fleet Maintenance Total:55,415.46 522,191.06 608,000.00 13,853.87 108,055.54 152,000.00 - - - 760,000.00 129,753.40
- - -
Program: 8000 - Capital - - - - -
11 Capital Assets not being Depreciated - - - - - - - - - - -
71 Debt Service - 1,912,356.24 3,103,000.00 - 224,421.50 273,000.00 - - - 3,376,000.00 1,239,222.26
81 Capital Improvement 92,928.37 881,230.82 2,695,000.00 - - 300,000.00 - - - 2,995,000.00 2,113,769.18
82 Capital Outlay 17,423.44 330,025.50 670,000.00 2,002.50 190,159.01 285,000.00 - 79,934.20 150,000.00 1,105,000.00 504,881.29
83 Accounting Income Add back (92,928.37) (2,539,881.39) - - (199,710.75) - - - - - 2,739,592.14
88 Transfer to Reserves - - (260,000.00) - - 230,000.00 - - - (30,000.00) (30,000.00)
99 Transfer from Reserves - - - - - - - - - - -
Program: 8000 - Capital Total:17,423.44 583,731.17 6,208,000.00 2,002.50 214,869.76 1,088,000.00 - 79,934.20 150,000.00 7,446,000.00 6,567,464.87
Total Surplus (Deficit):1,064,968.43$ 7,682,338.99$ -$ 81,543.66$ 1,627,493.84$ -$ 899,702.93$ 420,126.02$ -$ -$ (9,729,958.85)$
Page 6 of 6
Agenda Item
#3a
June 26, 20241
Meeting Date: June 26, 2024
Agenda Item #3a
Discussion Item
Regular Board Meeting
TO: Governing Board Members
FROM: General Manager/CEO
SUBJECT: Consider Community Advisory Commission Appointment
RECOMMENDATION
That the Board of Directors appoint one member to the Community Advisory
Commission.
BACKGROUND / ANALYSIS
The Community Advisory Commission (Commission) is a group of customers appointed
by the Board of Directors to be provided a detailed look at District operations and
functions while given the opportunity to voice their input on various East Valley Water
District (District) projects and programs. The Commission meets quarterly and currently
includes seven (7) volunteer customers. One member is no longer available to complete
the remainder of their term, ending on January 1, 2025.
The District has selected one customer who has attended previous Community Advisory
Commission meetings, actively participated in the District’s Conservation workshops and
lives near the Sterling Natural Resource Center.
In 2020, the Governing Board took action to implement both term limits and expand the
capacity of the Commission to a maximum of seven (7) members. Staff are
recommending the appointment that would bring the total Commission back to seven
(7) members.
1. Jose Andres Ibarra Gonzalez
AGENCY GOALS AND OBJECTIVES
II - Maintain a Commitment To Sustainability, Transparency, and Accountability
B. Utilize Effective Communication Methods
D. Provide Quality Information to Encourage Community Engagement
REVIEW BY OTHERS
Agenda Item
#3a
June 26, 20242
Meeting Date: June 26, 2024
Agenda Item #3a
Discussion Item
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:
________________
William Ringland
Public Affairs/Conservation Manager
ATTACHMENTS
No Attachments
Agenda Item
#3b
June 26, 20241
Meeting Date: June 26, 2024
Agenda Item #3b
Discussion Item
1
1
0
9
Regular Board Meeting
TO: Governing Board Members
FROM: General Manager/CEO
SUBJECT: Consider approval of Amendment No. 3 - Reimbursement Agreement with
the City of Highland for Law Enforcement Services
RECOMMENDATION
That the Board of Directors authorize the General Manager/CEO to execute Amendment
No. 3 reimbursement agreement with the City of Highland for law enforcement services.
BACKGROUND / ANALYSIS
East Valley Water District (District) serves the needs of the community through water
and wastewater services. Maintaining secure facilities is essential to achieving these
objectives, resulting in the District taking an active role in emergency mitigation
measures, including a variety of site safety and security measures.
A contract was established with the San Bernardino County Sheriff’s Department
Highland Station on January 1, 2022, remaining in-place until 2031. As part of this
partnership, a deputy has been assigned to the District to provide security at various
sites within the service area, conduct criminal investigations related to District property,
and assist District personnel in managing customer conflicts. Moreover, the deputy
supports the District during public events at the Sterling Natural Resource Center or
other District facility.
The amount for each fiscal year (FY) covers the full annual costs for the deputy and for
FY 2024-25, the amount is $312,785, a 2.8% increase from the previous year. This
total cost reflects the approved salary and benefits as adopted by the San Bernardino
County Board of Supervisors.
Term Amount
January 1, 2022 - June 30, 2022 $154,000
FY 2022-23 $290,764
FY 2023-24 $304,254
FY 2024-25 $312,785
Since the City of Highland is the primary contract holder for law enforcement services
with the San Bernardino County Sheriff’s Department, the District's amendment aligns
with the contract to ensure there is no duplication of services. It is important to note
Agenda Item
#3b
June 26, 20242
Meeting Date: June 26, 2024
Agenda Item #3b
Discussion Item
1
1
0
9
the ultimate command and control of the deputy will remain under the discretion of the
Highland Sheriff Department Command Staff. Finally, the City of Highland does not
impose any administrative fees for facilitating this agreement.
Partnerships between local agencies provides enhanced levels of service to the
community, while maximizing organizational expertise. The District will continue
fostering a strong working relationship with the City of Highland and San Bernardino
County Sheriff’s Department to ensure the safety and security of the District’s assets.
AGENCY GOALS AND OBJECTIVES
III - Deliver Public Service With Purpose While Embracing Continuous Growth
A. Advance Emergency Preparedness Efforts
IV - Promote Planning, Maintenance and Preservation of District Resources
A. Develop Projects and Programs to Ensure Safe and Reliable Services
D. Enable Fact-Based Decision Making
REVIEW BY OTHERS
This agenda item has been reviewed by Administration.
FISCAL IMPACT
The annual contract amount of $312,785, is reflected in the proposed annual budget for
FY 2024-25.
Recommended by:
________________
Michael Moore
General Manager/CEO
Respectfully submitted:
________________
William Ringland
Public Affairs/Conservation Manager
ATTACHMENTS
Contract Amendment #3
Cost Schedule A
1
AMENDMENT NO. 3
REIMBURSEMENT AGREEMENT
BETWEEN THE CITY OF HIGHLAND AND EAST VALLEY WATER DISTRICT FOR
LAW ENFORCEMENT SERVICES
This Amendment No. 3 Reimbursement Agreement Between the City of
Highland and East Valley Water District for Law Enforcement Services (“Amendment No.
3”) is made and entered into this 14th day of May 2024 by and between the CITY OF
HIGHLAND, a municipal corporation (“City”) and EAST VALLEY WATER DISTRICT, a
California special district (“EVWD”). The City and EVWD may be collectively referred to
as “the Parties”.
1. RECITALS
A. On September 28, 2021, the City and EVWD entered into a
Reimbursement Agreement for law enforcement services (“Agreement”). Pursuant to
the Agreement, beginning January 1, 2022, the City, through its Contract with the
County, will provide one Sheriff’s deputy to patrol EVWD’s Sterling Natural Resource
Center and provide law enforcement services to EVWD’s 41 sites. EVWD would then
be responsible for reimbursing the City for the full cost of the Sheriff’s deputy.
B. On May 10, 2022, the Parties entered into Amendment No. 1 to the
Agreement to provide that the payment under the Agreement would be $285,356.00.
The cost subsequently increased by $5,408.00, and the increase was paid by EVWD to
the City, for a total of $290,764.00 for Fiscal Year 2022-2023.
C. On May 9, 2023, the Parties entered into Amendment No. 2 to
provide that payment under the Agreement for one (1) Deputy would be $304,254.00 for
Fiscal Year 2023-2024.
D. The Parties now seek to enter into this Amendment No. 3 to
address the contract amount for Fiscal Year 2024-2025. According to the San
Bernardino County Sheriff’s Department, the full cost of one (1) Deputy for Fiscal Year
2024-2025 is $312,785.
2. THIRD AMENDMENT
A. Section 3, Payment of the Agreement is hereby amended to read
as follows:
3. Payment. On or before July 1, 2024, EVWD shall pay to the City
Three Hundred Twelve Thousand Seven Hundred Eighty-Five Dollars ($312,785) for
the full cost of the Sheriff’s deputy. The cost breakdown is attached hereto as Exhibit
“B”. Thereafter, on or before July 1st of each subsequent year, EVWD shall pay to the
City the full cost of the Sheriff’s deputy based on the revised schedule of payment. The
parties acknowledge that the cost of the Sheriff’s deputy may change each year and
that the full cost that the City pays the County for the Sheriff’s deputy shall be passed
2
through to EVWD. Beginning in June 2022, no later than June 1st of each year, the City
shall provide to EVWD a new schedule of payment for the Sheriff’s deputy that will
replace Exhibit “B” hereto. Beginning in June 2022, no later than July 1st of each year,
EVWD shall pay to the City the amount set forth in Exhibit “B”.
The City’s Contract with the County provides that personnel costs include
salary and benefits are subject to change by Board of Supervisor action. The Contract
further provides that changes in salary and benefit costs will be billed to the City on a
quarterly basis. If the cost for the Sheriff’s deputy increases in any year after payment
has been made by EVWD to the City, the City shall promptly notify EVWD of the
additional cost and EVWD shall pay the City the additional cost within thirty days of
receipt of the City’s notice.”
B. Exhibit “B” of “Amendment No. 3” shall replace Exhibit “B” of
“Amendment No. 2” dated May 9, 2023.
C. All other Exhibits and provisions of the Agreement shall remain in
full force and effect.
3. SEVERABILITY
If any provision of “Amendment No. 3” shall be adjudged to be invalid,
void, or illegal, it shall in no way affect, impair or invalidate any other provision(s) hereof,
the parties hereby agreeing that they would have entered into the remaining portion of
“Amendment No. 3” notwithstanding the omission of the portion or portions adjudged
invalid, void, or illegal.
4. COUNTERPARTS
“Amendment No. 3” may be executed in any number of counterparts, each
of which, when executed and delivered, shall be deemed to be an original, and all of
which, taken together, shall be deemed to be one and the same instrument.
IN WITNESS WHEREOF, the parties hereto have executed “Amendment No. 3”
on the date and year first above written.
3
CITY OF HIGHLAND EAST VALLEY WATER DISTRICT
_______________________________ _______________________________
Carlos Zamano, City Manager Michael Moore, General Manager/CEO
ATTEST:
_______________________________
Alondra Muñoz, City Clerk
APPROVED AS TO FORM:
_______________________________
Maricela Marroquin, City Attorney
4
Exhibit “B”
Payment Schedule
FY 2024-2025 (July 1, 2024 - June 30, 2025)
Deputy Sheriff: $236,362
Marked Patrol Unit: $21,713
Plus, other costs such as: HT radio and taser, Dispatch Services, Administrative support,
Vehicle and Personnel Liability and Insurance is approximately $54,710.
Total Cost for the above deputy and equipment in FY 2024-2025 (July 1, 2024 - June 30,
2025) is $312,785.
Agenda Item
#3c
June 26, 20241
Meeting Date: June 26, 2024
Agenda Item #3c
Discussion Item
1
6
7
2
Regular Board Meeting
TO: Governing Board Members
FROM: General Manager/CEO
SUBJECT: Consider Adoption of Resolution 2024.10 Approving the Fiscal Year 2024-25
Operating and Capital Budgets
RECOMMENDATION
That the Board of Directors adopt Resolution 2024.10 approving the Operating and
Capital Budgets for fiscal year 2024-25.
BACKGROUND / ANALYSIS
The Fiscal Year (FY) 2024-25 Operating and Capital Budgets have been developed to
continue to provide high quality water delivery, wastewater collection, and water
reclamation services to District ratepayers.
The proposed budget directs the District’s resources towards the Agency Goals and
Objectives described in the Five-Year Work Plan adopted by the Board. Many outside
drivers such as inflation, new regulations, and lower water demand are accounted for in
the budget. The budget is presented by Program, each having stated goals and
objectives for the upcoming fiscal year that align with Agency Goals. The Capital Budget
specifically identifies equipment scheduled for replacement or upgrade, and projects
from the Capital Improvement Program (CIP) designated as high priority due to age
and condition or having insufficient capacity to meet anticipated growth.
Revenues: As discussed during the Board workshop on June 12, 2024, Total Revenue
projected for FY 2024-25 is $51,929,000, a 12.7% increase over revenue projected for
the prior year. Factors affecting revenue projections include:
•Consumption based on historical trends and rate model assumptions;
•Meter Charge and Tiered Rate increases, effective January 2025;
•Wastewater Collection and Treatment Rate increases, effective July 2024;
•Rising interest rates; and
•SNRC Non-Rate Revenue – a phased in approach in this first full year of digester
operations.
The FY 2024-25 Operating and Capital Budgets have been developed to continue to
provide high quality water delivery, wastewater collection, and water reclamation
services to District ratepayers.
Agenda Item
#3c
June 26, 20242
Meeting Date: June 26, 2024
Agenda Item #3c
Discussion Item
1
6
7
2
Projected revenues are summarized in the chart below:
Expenses: The District accounts for all operating expenses at the program level. Each
Program is evaluated on an annual basis to determine its effectiveness. As a result,
some programs may be redefined or enhanced, to ensure that they run effectively and
with a high level of accountability. FY 2024-25 program expenses are budgeted
$38,893,000, a 6.2% increase compared to the prior fiscal year.
Total program expenses are presented by cost type below:
Capital Outlay: The Capital Outlay Budget is an effort to plan for the replacement of
vehicles and equipment. The objective is to standardize the replacement process to
Water Sales
$17,920,000
System
Charges
$17,040,000
Wastewater
Treatment
$12,233,000
SNRC Non-Rate
Revenue
$3,120,000
Other Income
$1,616,000
FY 2024-25 Projected Revenue
$51,929,000
Employment
Services
$14,829,000
Water Costs
$833,000
Power Costs
$4,625,000
Materials &
Supplies
$2,808,250
Contract Services
$15,254,750
Other
Operating
Expenses
$543,000
FY 2024-25 Program Expenses
$38,893,000
Agenda Item
#3c
June 26, 20243
Meeting Date: June 26, 2024
Agenda Item #3c
Discussion Item
1
6
7
2
create a managed system of purchasing and funding capital equipment, thereby
allowing the District to accurately plan and budget for future needs. The cost of
independent studies encompassing long-term infrastructure planning and re-design of
the District’s website are also included in Capital Outlay. No vehicles are budgeted for
replacement this year.
The FY 2024-25 Capital Outlay Budget totals $1,453,000 and includes a combination of
equipment purchases and planning studies, as summarized in the table below:
P R OP OSED CA PIT A L OUT LA Y A MOUNT
Infrastructure Upgrades / T echnology Enhancem ents 530,000$
Facil ity Im provements / Security 270,000
Water Q uality / Environm ental Studies 375,000
Equi pment A cquisition 278,000
T OT A L CA P IT A L OUT LA Y 1,453,000$
Capital Improvement Program (CIP): This year’s proposed Capital Improvement
Program Budget totals $7,390,000 and focuses on the following: installation of
additional data collector in the central west area of the District; rehabilitation of the 0.5
million gallon tank at Plant 56; completing rehabilitation of boosters and a hydro tank at
Plant 101; beginning project to design, drill, and equip a new groundwater production
well at Plant 129; and continuing rehabilitation of critical infrastructure to ensure
system reliability in future years. The CIP Budget is fully funded utilizing $708,000 from
Operating Revenue, $3,022,000 from Water Replacement Reserve, approximately
$660,000 from Grants, and $3,000,000 from Capacity Fees.
A summary of the CIP Budget for FY 2024-25, by project type, is shown in the following
table:
P ROP OSED CA PIT A L IMP ROVEMENT PROJECT S A MOUNT
A utom ated Metering Enhancem ents 150,000$
Storage T ank / Reservoir U pgrades & Rehabi litations 1,660,000
Plant 101 - Hydro T ank Rehabilitati on 900,000
Pipeline U pgrades & V alve Replacem ents 700,000
Plant 129 Well Design & Construction 3,000,000
General Facil ity Rehabilitations / Relocations 450,000
Plant 39 Warehouse Building / Storage 380,000
Weaver Basins Em ergency Storage Pum ping 150,000
T OT A L CA P IT A L IMP ROVEMENT P ROJEC T S 7,390,000$
The Mid-Year Budget Review, usually conducted in February, will allow the District to
measure actual revenue against revenue projections and determine whether excess
revenue, if any, is sufficient to fund additional projects.
Agenda Item
#3c
June 26, 20244
Meeting Date: June 26, 2024
Agenda Item #3c
Discussion Item
1
6
7
2
Debt Service: The District will pay debt service on five debt instruments in FY 2024-
25. Both water and wastewater revenues are pledged as security for revenue bonds,
while only water revenues are pledged for repayment of existing loans. A preliminary
calculation based on budget numbers has resulted in FY 2024-25 debt service coverage
of 154%, well in excess of the 120% required by bond documents.
Debt service payments scheduled for FY 2024-25 are shown in the following table:
DEBT ISSUE
INT ER
EST
RA T E
FY 2024-25
DEBT SER VICE
2020A Refunding Revenue Bonds 3-5% $ 1,595,000
2020B Refunding Revenue Bonds 3-5% 596,000
SWRCB Loan - T reatm ent Plant 0.00% 234,000
SWRCB Loans - A ssessm ent Districts 0.00% 19,000
SWRCB Loan - SN RC (Esti m ated)1.80% 7,731,000
C ity of SB Settlem ent 0.00% 700,000
T OT A L $ 10,875,000
Budget Funding: Current year water and wastewater rate revenue will pay for all FY
2024-25 operating expenses, debt service on District debt, and will contribute toward
the current year Capital Budget, which includes Capital Outlay, and year one of the
multi-year Capital Improvement Program. In addition to rate revenue, the Capital
Budget will also be funded by grants and capacity fees collected from developers.
The table below displays expenditure types included in the FY 2024-25 Budget, and the
funding sources available to pay those expenditures:
EXPENDITURE TYPE WA TER
FUND
WA STEWA TER
FUND
RECLA MA TION
FUND TOTA L
Operating Expenses $ 25,148,000 $ 6,006,000 7,739,000$ 38,893,000$
Debt S ervice 2,662,000 482,000 7,731,000 10,875,000
Capital Outlay 1,128,000 242,000 83,000 1,453,000
Capital Improvement Program 558,000 - 150,000 708,000
TOTA L $29,496,000 $ 6,730,000 $ 15,703,000 $ 51,929,000
Conclusion: The proposed FY 2024-25 budget balances projected revenues and
expenditures, covers all debt service payments, including the first payment on the state
loan financing the Sterling Natural Resource Center, and begins construction on a new
well for the first time in over 20 years. The proposed budget maintains the District
reserve policies. Throughout the coming year, staff will closely monitor revenues versus
Program spending, and propose adjustments as necessary to ensure the District’s fiscal
sustainability.
Agenda Item
#3c
June 26, 20245
Meeting Date: June 26, 2024
Agenda Item #3c
Discussion Item
1
6
7
2
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 all Departments and was presented as an
information only item at the June 12, 2024 Board Meeting.
FISCAL IMPACT
The FY 2024-25 Operating Budget is balanced, and the Capital Budget is fully funded.
Approval of the budget will allow the District to execute the expenses for operating,
debt service, capital outlay, and capital improvements totaling $51,929,000 for FY
2024-25.
Recommended by:
________________
Michael Moore
General Manager/CEO
Respectfully submitted:
________________
Brian Tompkins
Chief Financial Officer
ATTACHMENTS
1. Presentation
2. FY 2024-25 Draft Budget
3. Resolution 2024.10
June 26, 2024
FY 2024-25 OPERATING &
CAPITAL BUDGETS
Brian Tompkins, Chief Financial Officer
2
BUDGET PROCESS
3
BUDGET SUMMARY: REVENUE
REVENUE / SOURCES WATER
FUND
WASTEWATER
FUND
RECLAMATION
FUND
FY 2023-24
TOTAL
Water Sales / Wastewater
Collection Charges / LRIP $ 17,920,000 $ 6,515,000 $ 1,072,000 $ 25,507,000
Wastewater Treatment Charges - - 12,233,000 12,233,000
Water System (Meter) Charges 10,525,000 - - 10,525,000
Other Operating Income 115,000 5,000 2,058,000 2,178,000
Other Charges and Income 936,000 210,000 340,000 1,486,000
TOTAL REVENUE / SOURCES $29,496,000 $ 6,730,000 $ 15,703,000 $ 51,929,000
LRIP – Local Resource Investment Program
4
BUDGET SUMMARY: EXPENSES
OPERATING EXPENSES WATER
FUND
WASTEWATER
FUND
RECLAMATION
FUND
FY 2024-25
TOTAL
Employment Expenses $ 10,313,300 $ 2,783,700 $ 1,732,000 $ 14,829,000
Water Costs 833,000 - - 833,000
Power Costs 3,225,000 - 1,400,000 4,625,000
Materials & Supplies 1,847,500 173,750 787,000 2,808,250
Contract Services 8,524,000 2,930,750 3,800,000 15,254,750
Other Operating Expenses 405,200 117,800 20,000 543,000
TOTAL OPERATING EXPENSES $ 25,148,000 $ 6,006,000 $ 7,739,000 $ 38,893,000
EXPENSES - OTHER
Debt Service $ 2,662,000 $ 482,000 $ 7,731,000 $ 10,875,000
Capital Outlay 1,128,000 242,000 83,000 1,453,000
Capital Improvement Program 558,000 - 150,000 708,000
TOTAL EXPENSES - OTHER $ 4,348,000 $ 724,000 $ 7,964,000 $ 13,036,000
TOTAL OPERATING / OTHER EXPENSES $ 29,496,000 $ 6,730,000 $ 15,703,000 $ 51,929,000
5
WATER FUND
Water Sales
$17,920,000
Meter Charges
$10,525,000
Other Charges
$1,051,000
SOURCE OF REVENUE
Operations
$25,148,000
Debt Service
$2,662,000 Capital
Expenditures
$1,686,000
EXPENDITURES / OTHER USES
FY 2024-25 Total Water Budget = $29,496,000
6
WASTEWATER FUND
Wastewater Collection
$6,515,000
Other Charges
$215,000
SOURCE OF REVENUE
Operations
$6,006,000
Debt Service
$482,000
Capital
Expenditures
$242,000
EXPENDITURES / OTHER USES
FY 2024-25 Total Wastewater Budget = $6,730,000
Water Sales
(LRIP)
$1,072,000
Wastewater Treatment
Charges
$12,233,000
Other
Charges
$2,398,000
SOURCE OF REVENUE
7
WATER RECLAMATION FUND
LRIP – Local Resource Investment Program
Operations
$7,739,000
Debt Service
$7,731,000
Capital
Expenditures
$233,000
EXPENDITURES / OTHER USES
FY 2024-25 Total Water Reclamation Budget = $15,703,000
8
BUDGET ALLOCATION BY PROGRAM
DESCRIPTION WATER
FUND
WASTEWATER
FUND
RECLAMATION
FUND TOTAL FY 2023-24
BUDGETED CHANGE
1000 - Governing Board $ 228,200 $ 97,800 $ - $ 326,000 $ 359,000 -9%
2000 - General Administration 911,400 390,600 - 1,302,000 1,370,000 -5%
2100 - Human Resources & Risk
Management 2,530,500 1,084,500 - 3,615,000 2,671,000 35%
2200 - Public Affairs 1,059,100 453,900 - 1,513,000 1,240,000 22%
2300 - Conservation 651,000 - - 651,000 615,000 6%
3000 - Finance & Accounting 978,250 419,250 - 1,397,500 1,304,000 7%
3200 - Information Technology 1,323,700 567,300 - 1,891,000 1,592,000 19%
3300 - Customer Service 1,548,400 663,600 - 2,212,000 2,048,000 8%
3400 - Meter Services 304,000 - - 304,000 292,000 4%
4000 - Engineering 924,700 396,300 - 1,321,000 1,298,000 2%
5000 - Water Production 6,185,000 - - 6,185,000 5,942,000 4%
5100 - Water Treatment 1,629,000 - - 1,629,000 1,275,000 28%
5200 - Water Quality 605,000 - - 605,000 504,000 20%
6000 - Maintenance Admin 396,900 44,100 - 441,000 465,000 -5%
6100 - Water Maintenance 3,711,250 - - 3,711,250 3,246,000 14%
6200 - Wastewater Collection - 962,250 - 962,250 801,000 20%
6300 - Water Reclamation - - 7,739,000 7,739,000 10,781,000 -28%
7000 - Facilities Maintenance 1,527,400 654,600 - 2,182,000 2,053,000 6%
7100 - Fleet Maintenance 634,200 271,800 - 906,000 760,000 19%
TOTAL $25,148,000 $ 6,006,000 $ 7,739,000 $38,893,000 $38,616,000 1%
9
•Debt Proceeds Used For:
•Plant 134 Treatment Upgrade
•Administration / Operations Facility
•4-Million Gallon Underground Tank
•SNRC Water Reclamation Plant
•Water Company Annexation
DEBT SERVICE
2020A Bonds
$1,595,000 2020B Bonds
$596,000
SRF Loans -Plant 134
$234,000
SRF Loans -
Assessment Districts
$19,000
SRF Loans -SNRC
(Estimated)
$7,731,000
FY 2024-25 Total Payments = $10,175,000
10
CAPITAL BUDGET FUNDING SUMMARY
DESCRIPTION WATER
FUND
WASTEWATER
FUND
RECLAMATION
FUND TOTAL
Capital Outlay $ 1,128,000 $ 242,000 $ 83,000 $ 1,453,000
Capital Improvement Program 7,240,000 - 150,000 7,390,000
TOTAL EXPENDITURES $ 8,368,000 $ 242,000 $ 233,000 $ 8,843,000
Operating Revenue 1,686,000 242,000 233,000 2,161,000
Replacement Reserve 3,022,000 - - 3,022,000
Capacity Fees 3,000,000 - - 3,000,000
Grants / Loans 660,000 - - 660,000
TOTAL SOURCES $ 8,368,000 $ 242,000 $ 233,000 $ 8,843,000
•Total Full-Time Positions: 75
•Part-Time Positions: 3
•Position Changes: +2
•Wastewater Treatment Plant
Operator III
•Facilities Maintenance Worker I
PROGRAM FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Proposed
2000 - General Administration 3 3 3
2100 - Human Resources 2 2 2
2200 - Public Affairs 4 4 4
2300 - Conservation 1 1 1
3000 - Finance & Accounting 6 6 6
3200 - Information Technology 3 3 3
3300 - Customer Service 7 7 7
3400 - Meter Services 2 2 2
4000 - Engineering 4 3 3
5000 - Water Production 7 7 7
5100 - Water Treatment 2 2 2
5200 - Water Quality 2 2 2
6000 - Maintenance Admin 2 2 2
6100 - Water Maintenance 14 14 14
6200 - Wastewater Collection 4 4 4
6300 - Water Reclamation 9 8 9
7000 - Facilities Maintenance 3 2 3
7100 - Fleet Maintenance 1 1 1
TOTAL 76 73 75
AUTHORIZED POSITIONS
11
QUESTIONS?
Highland, California
Annual Publication of East Valley Water District
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TABLE OF CONTENTS
Program Descriptions 113
Position Summary Schedule 113
Governing Board 115
General Administration 121
Human Resources &
Risk Management 127
Public Affairs 133
Conservation 139
Finance & Accounting 145
Information Technology 151
Customer Service 157
Meter Services 163
Engineering 169
Water Production 175
Water Treatment 181
Water Quality 187
Water Maintenance 193
Wastewater Collection 199
Water Reclamation 205
Facilities Maintenance 211
Fleet Maintenance 217
Program Summaries 111
Capital Budget Overview 225
Capital Outlay 225
CIP Five-Year Schedule 229
Capital Improvement Projects 233
Infrastructure Accomplishments 261
Capital Budget 223
Glossary 265
Acronyms 271
Chart of Accounts 275
Budget Guide 3
Statistical/Supplemental Information 7
District Vision 10
District Goals and Objectives 11
Organizational Structure 14
Industry Benchmarks 21
Introduction 1
Financial Policies 29
Budget Process 35
Budget Cycle Calendar 38
Basis of Budgeting 39
Fund Structure 40
Fund/Program Relationship 43
Budget Summary 45
Revenue Summary 47
Expenditure Summary 55
Debt Overview 61
Fund Equity & Reserves 67
Long Range Financial Plan 75
Financial Summary 27
Water Fund 81
Wastewater Fund 93
Water Reclamation Fund 99
Consolidated
Financial Schedules 105
LEADERSHIP | PARTNERSHIP | STEWARDSHIP
James Morales, Jr.
Chairman of the Board
Ronald L. Coats
Vice Chairman
Chris Carrillo
Governing Board Member
Phillip R. Goodrich
Governing Board Member
David E. Smith
Governing Board Member
Michael Moore, P.E.
General Manager/CEO
31111 Greenspot Road
Highland, CA 92346
(909) 889-9501
www.eastvalley.org
June 26, 2024
Honorable Chairman, Governing Board, District Ratepayers, and Community Members:
The financial drivers affecting water utilities make this year’s budget cycle very challenging, requiring new and
unique decisions during the preparation stages. For the first time in over 30 years, we are seeing simultaneous
decreases in water sales and record inflation impacting East Valley Water District (District). These headwinds have
started to decrease over the past three months as we prepared the budget for the fiscal year. The District maintains
strong financial flexibility to navigate these challenges and is meeting all established financial commitments.
However, the District has needed to decrease its overall capital improvements and pull funds from the District’s
reserve accounts.
The financial challenges facing the District are the result of several factors. First, the Sterling Natural Resource
Center (SNRC) is a decision made a decade ago to recycle the community’s wastewater and ensure water security
for our District. The cost of constructing the $250 million project has required the District to carefully manage
cash flows. Second, the District has faced significantly lower water sales due to wet weather, with a decrease of
over 16% over the past two years. Finally, high inflation has impacted both overall operating expenses and capital
improvement projects across the service area.
Through the extraordinary actions of staff and the Board of Directors, the District has been able to make strategic
adjustments to spending and balance the budget. The lengthy and transparent budget process began with the
Board of Directors in Fall 2023 with strategic planning workshops to identify goals and objectives. In winter 2023,
staff developed the Five-Year Work Plan update to identify specific goals and projects for each budget program
spanning the upcoming five years. Finally, over the past three months, revenue projections, operating budgets,
and capital improvement plans were presented at board meetings and Community Advisory Commission
meetings. These public meetings were important for receiving public input to ensure the budget met the strategic
objectives of the District. The goal throughout the public presentations was to create a budget that shifted the
District’s financial focus from the completed SNRC construction to addressing the challenges of the District’s aging
infrastructure.
A cost-of-service analysis and 3-year rate adjustment were approved by the Board in May 2024. The rate
adjustment and this budget provide a step in a new direction to replace aging water infrastructure and meet
today’s challenges. This significant step in replacing pipelines and groundwater wells is the beginning of a multi-
year program needed to ensure reliable service to our customers.
As we prepared the budget, it is important to realize that challenges with rising construction costs, stagnant water
sales, and aging infrastructure are not temporary and will continue to be addressed in future budgets. In February
2024, the Board approved changes to the District’s Reserve Funds Policy that will allow the District to address
these challenges without cutting infrastructure investment. Building these reserves will take a few years but will
provide flexibility for staff to address unforeseen budget challenges.
The budget for FY 2024-25 is balanced and reflects the District’s commitment to maximizing resources to meet
or exceed the expectations of District stakeholders. Operating expenses incurred by the District’s programs are
allocated to the Water, Wastewater, and Water Reclamation (Reclamation) Funds based on the assumed benefit
FY 2024-25 BUDGET | ii
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of services to each fund. The Water, Wastewater, and Water Reclamation Funds are self-supporting based on
rates received for services provided. Total projected revenues for FY 2024-25 are $51,929,000.
Over this past year, staff made significant progress on goals set through the Five-Year Work Plan and FY 2023-
24 program goals. Below is a list of completed accomplishments with additional activities listed under each
program summary:
• Commissioned the Sterling Natural Resource Center and held a community ribbon cutting celebration.
• Implemented a new Fats, Oils and Grease (FOG) program to oversee and manage the discharge within
the District’s sewer collection system.
• Completed the rehabilitation of Plant 120 and commissioned the plant back into operation.
• Reduced customer credit card transaction fees by 50%.
• Implemented pilot water conservation rebate program.
• Replaced approximately 800 lineal feet of waterline and replaced 40 broken isolation valves with
District staff.
• Implemented a new three-year labor agreement for all staff.
• Began establishing SNRC debt service and other reserves required to comply with agreements.
• Completed Rate Study and adjusted water and wastewater rates for the next three years.
• Installed new AMI radio collectors to increase meter reads by 10%.
The budget process is a lengthy effort that lasts for six months and includes dozens of meetings with staff and
the Board. I’d like to thank Brian Tompkins, Rudy Guerrero, and Christi Koide from the Finance Department
for putting together the budget. In addition, William Ringland and Roxana Morales from the Public Affairs
Department compiled the budget and goals of each budget program into this document. I also want to
recognize the Department Heads for everything they do to control costs while continuing to meet their goals
and provide service to our customers.
Finally, I’d like to thank the Board of Directors for their time and effort in providing the mission and vision for
the District. The long-term focus set by the Board allows staff to make decisions and set policy, even with the
temporary challenges we face each year. You have provided the resources necessary to maintain our strong
credit rating, our position as a trusted community partner, and our status as a Top Workplace. I am confident
in the future of the District to provide the highest level of water and wastewater service to our community with
this budget, and I look forward to executing our strategic initiatives.
Yours in Service,
Michael Moore, P.E.
General Manager/CEO
Brian Tompkins
Chief Financial Officer
Jeff Noelte
Director of Engineering & Operations
Justine Hendricksen
District Clerk
Kerrie Bryan
Director of Administrative Services
Patrick Milroy
Operations Manager
William Ringland
Public Affairs/Conservation Manager
District Management
Resolution 2024.10
EAST VALLEY WATER DISTRICT | iii
Resolution 2024.10
WHEREAS, East Valley Water District (“District”) is a county water district organized and
operating pursuant to California Water Code Section 30000 et seq.; and
WHEREAS, the Board of Directors has reviewed and considered the Budget as presented
for FY 2024-25, hereinafter referred to as the “Budget;” and
WHEREAS, the Budget provides a comprehensive plan of financial operations for the
District including an estimate of revenues and the anticipated requirements for expenditures,
appropriations, and reserves for the forthcoming fiscal year; and
WHEREAS, the Budget establishes the basis for incurring liability and making expenditures
on behalf of the District; and
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the East Valley Water
District as follows:
Section 1. The Budget, and each and every part thereof, is hereby approved and adopted
for the FY 2024-25; and
Section 2. The provisions of this Resolution shall take effect on July 1, 2024.
ADOPTED this 26th day of June 2024.
Ayes: Directors: Carrillo, Coats, Goodrich, Morales, Smith
Noes: None
Abstain: None
Absent: None
James Morales, Jr.
Board President
June 26, 2024
I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2024.10 adopted
by the Board of Directors of East Valley Water District at its Regular Meeting held June 26, 2024.
Michael Moore, P.E.
Secretary, Board of Directors
ATTEST:
Michael Moore, P.E.
Secretary, Board of Directors
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EAST VALLEY WATER DISTRICT
APPROVING THE OPERATING AND CAPITAL BUDGETS FOR FY 2024-25
[PAGE LEFT BLANK]
Intentionally
FY 2024-25 BUDGET | iv
EAST VALLEY WATER DISTRICT | 1
TRANSMITTAL LETTERfy 2023-24
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The financial plan serves as a policy document, operations guide
for programs, and as a means of transparent communication.
introductionfy 2024-25
EAST VALLEY WATER DISTRICT | 1
FY 2024-25 BUDGET | 2
• Budget Guide
• Statistical/Supplemental Information
• District Vision
• Organizational Structure
• Industry Benchmarks
Introduction Contents
EAST VALLEY WATER DISTRICT | 3
BUDGET GUIDE
The budget document is East Valley Water District’s (District) annual financial plan prepared by
District staff and approved by the Governing Board. The financial plan serves as a policy document,
operations guide for programs, and as a means of transparent communication. The intended
audiences of the budget document are citizens, local businesses, creditors, governmental agencies,
and other stakeholders.
Budget Document Sections
East Valley Water District’s Fiscal Year (FY) 2024-25 Operating and Capital Budgets provide customers, ratepayers,
and members of the community with detailed information about the District’s programs and operations.
The goal of the budget document is to provide transparency to the community regarding the services, programs,
and operations of the District. The budget document consists of seven sections, including:
INTRODUCTION
This section includes the Budget Guide on how to read the budget, Statistical/Supplemental Information,
Organizational Structure, and District Vision.
FINANCIAL SUMMARY
This section presents an in-depth Districtwide overview of the FY 2024-25 Budget, including methodology and
principles to provide guidelines for the formation and consideration of the comprehensive annual budget.
WATER, WASTEWATER, AND RECLAMATION FUNDS
Financial projections, assumptions and considerations for revenue, expenses, and operations are included in
this section.
CONSOLIDATED FINANCIAL SCHEDULES
This section is a comprehensive summary of the District’s Budget presented for the organization as a whole
and for each of the District Funds.
The budget represents actions needed to implement the
District’s short-term and long-term goals and objectives.
FY 2024-25 BUDGET | 4
PROGRAM SUMMARIES
This section provides comprehensive information for each functional program within the District including their
operational budget. Descriptions include highlights of accomplishments, key goals and objectives, and proposed
Operating Budget for the specific Program.
The FY 2024-25 Budget is organized into the following summary programs:
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Each program section includes:
• Program Personnel: Explanation of authorized personnel allocated
to each program including an organization chart.
• Program Structure: Organization chart displaying the reporting for program
personnel since supervisors may be allocated to different program funding.
• Function: A basic description of the responsibilities of each program.
• Goals & Objectives: Articulates the expectations for FY 2024-25
through specific goals and objectives.
• Accomplishments: Highlights and milestones from FY 2023-24.
• Significant Changes: Clarification of funding request differences
compared to the previous year.
• Levels of Service: Key Performance Indicators to measure program
operations and achievement of the District’s Goals and Objectives.
• Key Performance Indicators: These tables present measures that help
the District define and evaluate a program’s performance.
• Program Budget Detail: A detailed breakdown of the program
expenditures by category or line item.
Department Name
Function
Goals & Objectives
Goals that directly
support the District’s
Five-Year Work Plan are
noted in the various
Program Summaries
with the use of this icon.
Accomplishments Program Budget Detail
EAST VALLEY WATER DISTRICT | 5
Introduction
CAPITAL BUDGET
This section presents the Capital Outlay expenditures and Capital
Improvement Projects for the FY 2024-25 Budget.
GLOSSARY
This section provides definitions for general terms, acronyms, and the
Chart of Accounts used throughout the budget document.
Budget Financial Information
The District operates on a fiscal year, or budget time period, that begins on July 1 and ends June 30. The columns
typically presented are:
FY 2022-232022-23 ACTUALS
Actual financial information for FY 2022-23 as reported in the Comprehensive Annual Financial Report. The
actual financial information is reported in the budget document on a budgetary basis.
FY 2023-242023-24 BUDGET
The FY 2023-24 Budget was adopted by the Governing Board on June 23, 2023 and may also include any
adjustments approved by the Governing Board at the Mid-Year Budget Review.
FY 2023-242023-24 PROJECTED
The FY 2023-24 Projected column reflects the adopted budget in addition to any amendments approved by
the Governing Board during the fiscal year. This budget is prepared before the completion of the current year
budget. The FY 2023-24 Projected column is also adjusted to reflect management’s estimate of what revenues
and expenditures will be at the end of the fiscal year.
FY 2024-252024-25 BUDGET
This column initially reflects the FY 2024-25 “Proposed” Budget submitted by the General Manager/CEO. After
the Governing Board reviews and approves the FY 2024-25 Budget, the information in the FY 2024-25 column
changes, if necessary, to reflect the Governing Board’s actions.
AMOUNT CHANGED AND %% CHANGE
These columns provide the amount changed/percent change from the previous year’s budget to the newly
proposed budget.
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed % Changed
PRESENTED TO
East Valley Water District
California
For the Fiscal Year Beginning
July 01, 2023
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
Finance Department
East Valley Water District, California
November 9, 2023
The Government Finance Officers Associationof the United States and Canada
The Certificate of Recognition for Budget Preparation is presented by the Government Finance Officers Association to those individuals who have been instrumental in their government unit achieving a Distinguished Budget Presentation Award. The Distinguished Budget Presentation Award, which is the highest award in governmental budgeting, is presented to those government units whose budgets are judged to adhere to program standards.
presents this
CERTIFICATE OF RECOGNITION FOR BUDGET PREPARATION
to
Date:
Executive Director
Budget Awards
The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished
Budget Presentation Award and the California Society of Municipal Finance Officers (CSMO) presented the Excellence
Award to the District for its annual budget for the fiscal year beginning July 1, 2023. In order to receive these awards, a
governmental unit must publish a budget document that meets program criteria as a policy document, as an operations
guide, as a financial plan, and as a communication device.
These awards are valid for a period of one year only. We believe our current budget continues to conform to program
requirements, and we are submitting it to GFOA and CSMFO to determine its eligibility for another award.
FY 2024-25 BUDGET | 6
Award and recognition of the District’s annual budget is a testament to the
organization’s dedication to fiscal excellence. It boosts internal and external
confidence while setting a foundation for sustainable financial health.
EAST VALLEY WATER DISTRICT | 7
This District serves over 108,000 people within the cities of Highland and San Bernardino, portions of the unincorporated
County of San Bernardino, the San Manuel Band of Mission Indians, and Patton State Hospital.
District Boundary Map
District Headquarters
31111 Greenspot Road
Highland, CA 92346
Sterling Natural
Resource Center (SNRC)
25318 5th Street
San Bernardino, CA 92410
Government
The District is a California Special District established in 1954. The District has a five-member Governing Board elected
by voters at-large to staggered four-year terms. The Governing Board represents the public’s interest as policy makers
with regards to rate for service, policies, ordinances, and budget adoption.
The District provides water and wastewater services to residents within its 30 Square mile area. This includes
over 108,000 people within the cities of Highland and San Bernardino, portions of the unincorporated
County of San Bernardino, the San Manuel Band of Mission Indians, and Patton State Hospital.
STATISTICAL/SUPPLEMENTAL
INFORMATION
210
210
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Seven Oaks Dam
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DistrictHeadquarters
SNRC
Phillip R. Goodrich
Governing
Board Member
James Morales, Jr.
Chairman of
the Board
Ronald L. Coats
Vice Chairman of
the Board
Chris Carrillo
Governing
Board Member
David E. Smith
Governing
Board Member
FY 2024-25 BUDGET | 8
Appointed by the Governing Board, the General Manager/CEO is responsible for overseeing daily operations and
managing staff resources. The District is a rate-based organization that receives no tax-related revenue and operates
in accordance with Division 12 of the California Water Code.
The District’s service area includes the City of Highland, San Manuel Band of Mission Indians, Patton State Hospital, and
portions of both the City and County of San Bernardino. Additionally, the District is within the sphere of influence of the
Inland Valley Development Authority, which oversees the reuse of the former Norton Air Force Base.
Water Sources
The District has three sources for water, the Santa Ana River
(SAR), the Bunker Hill Groundwater Basin (Bunker Hill Basin),
and the State Water Project (SWP). The SAR starts with natural
springs and snow melt high in the San Bernardino Mountains.
Groundwater is drawn from the Bunker Hill Basin, a natural
underground storage area made up of soil, sand, and gravel.
A portion of the District’s surface water is locally supplied from
the Santa Ana River. All surface water is treated at the District’s
Water Treatment Plant.
Wastewater Collection and Treatment
The District is responsible for the collection and treatment
of wastewater within the service area, including monitoring
and maintaining 230 miles of sewer main that are part of the
infrastructure.
Wastewater flows are treated at the District’s Sterling Natural Resource Center facility located in San Bernardino. The
facility became fully operational in January 2024 and treats up to eight million gallons of wastewater daily for recharge
into the local Bunker Hill Basin. The SNRC provides drought-proof recycled water supply and allows hundreds of
millions of gallons of water to be stored for use in dry years for beneficial reuse higher in the Santa Ana River watershed.
Population Growth
Population growth projections vary within the District’s
service area due to a number of proposed developments
with unspecified timing for completion. There are a number
of developments currently under construction and planned
for the future within the District’s service area including:
• Construction and development of a new shopping
center that includes fast food restaurants and retailer.
• New residential development on the east-end of
service area.
• Logistic warehouses in the airport area.
80%
Groundwater
(Bunker Hill Basin)
4%
16%
Surface Water(Imported State
Water Project)
Surface Water(Santa Ana River)
$91,551
California Average
$61,323$67,619
City ofSan BernardinoEast ValleyWater District
$72,222
City of Highland
$79,091
County ofSan Bernardino
Average Household Income
*Income information retrieved from census.gov.
Introduction
EAST VALLEY WATER DISTRICT | 9
Climate
The climate in the cities of Highland and San Bernardino vary throughout the year, but
overall is considered arid. On average, there are 283 days of sunshine per year. Temperatures
average a daily high of 94 degrees in the summer and a daily low of 42 degrees during the winter. This
area typically averages 13 inches of precipitation annually, mostly during the months of January through March.
Education
Residents within the District’s service area have access to award winning K-12 schools through the Redlands
Unified School District (RUSD) and San Bernardino City Unified School District (SBCUSD). Higher education
institutions located near the District’s service area include: California State University, San Bernardino; California
Baptist University; Loma Linda University; University of California at Riverside; and University of Redlands.
Community colleges within the region include: Crafton Hills College; Riverside City College; and San Bernardino
Valley College.
Hospital & Medical Facilities
Hospital and medical facilities located in or near the District service area include Arrowhead Regional Medical
Center, Loma Linda University Medical Center, Kaiser Foundation Hospital, Redlands Community Hospital,
Community Hospital of San Bernardino, J. Pettis Veteran’s Administration Hospital, and St. Bernardine Medical
Center. Additionally, there are a number of urgent care and outpatient facilities located throughout the region.
Transportation
Public transportation is available within the District service area through OmniTrans. With a variety of routes,
OmniTrans provides busing services throughout the San Bernardino Valley, including cities of Highland and
San Bernardino. Community members have access to the Metrolink commuter rail service, which provides long
distance transportation to commuters from the San Bernardino area to major centers of employment including
Los Angeles and Orange County. Interstate 210 and both State Route 18 and 330 traverse through the District’s
boundaries. These roadways provide access to major transportation corridors including Interstates 215, 15, and
10; and State Routes 18, 38, 60, and 91.
Public Safety
The District serves members of the community within the cities of Highland and San Bernardino, unincorporated
County of San Bernardino and San Manuel Band of Mission Indians. Within these communities, law enforcement
is provided by the San Bernardino County Sheriff’s Department, City of San Bernardino Police Department, and
San Manuel Department of Public Safety. Fire protection services are provided by the California Department
of Forestry and Fire Protection (CalFire), San Bernardino County Fire Department, and the San Manuel Fire
Department.
Major Employers
Major employment industries within the cities of Highland and San Bernardino include education, mental health
services, public administration, health care, public safety, casinos, transportation, and construction.
Strategic Planning Workflow
The District has set out to be a world-class organization, with a focus not only on providing safe and reliable
drinking water but enhancing and preserving the quality of life for our community. Through a series of planning
measures, the Governing Board, staff, and the community have developed a District Vision that empowers the
organization to be innovative, efficient, and effective.
FY 2024-25 BUDGET | 10
A Five-Year Work Plan has been developed with an
emphasis on the elements needed to clearly look
to the future and account for daily operations of the
District. This effort is designed to consider general
policy direction and highlight priority projects
that allow for the consideration of specific tasks
necessary for implementation.
The District now has a series of measurable guiding
elements that have established varying degrees of
direction for operational and planning decisions. The
strategic planning workflow includes: the guiding
principles, bridge measures, and performance
measures.
By setting clear expectations, all staff members are
encouraged to be active participants in operations
while looking for opportunities to make a positive
impact on the community.
District Vision
Core Values
guiding principles
District Vision Core Values Goals &
Objectives
BRIDGE MEASURES
Five-Year Work Plan
PERFORMANCE MEASURES
Daily Operations
IndustryBenchmarks Budget IndividualPerformanceGoals
ENHANCE & PRESERVE THE QUALITY OF LIFE FOR OUR
COMMUNITY THROUGH INNOVATIVE LEADERSHIP AND
WORLD-CLASS PUBLIC SERVICE.
LEADERSHIP
Motivating a group of people
to act toward achieving a
common goal or destination.
PARTNERSHIP
Developing relationships between
a wide range of groups and
individuals through collaboration
and shared responsibility.
STEWARDSHIP
Embracing the responsibility
of enhancing and protecting
resources considered worth
caring for and preserving.
EAST VALLEY WATER DISTRICT | 11
Introduction
Goals and Objectives
Implement Effective Solutions Through Visionary Leadership
Maintain a Commitment to Sustainability, Transparency, and Accountability
Deliver Public Service with Purpose While Embracing Continuous Growth
Promote Planning, Maintenance and Preservation of District Resources
• Identify Opportunities to Optimize
Natural Resources
• Maximize Internal Capabilities Through
Ongoing Professional Development
• Strengthen Regional, State and
National Partnerships
• Encourage Performance Based Results
Through Staff Empowerment
• Practice Transparent and Accountable
Fiscal Management
• Utilize Effective Communication Methods
• Pursue Alternative Funding Sources
• Provide Quality Information to Encourage
Community Engagement
• Advance Emergency Preparedness Efforts
• Strive to Provide World-Class Customer
Relations
• Promote a Positive Organizational Culture
• Embrace an Environment of Active
Learning and Knowledge Sharing
• Develop Projects and Programs to
Ensure Safe and Reliable Services
• Enhance Planning Efforts that
Respond to Future Demands
• Dedicate Efforts Toward System
Maintenance and Modernization
• Enable Fact-Based Decision Making
Through State-of-the-Art Data
Management
FY 2024-25 BUDGET | 12
District Spotlight
A glance at the District’s operational highlights for FY 2023-24 is shown below. This summary includes key metrics to
understand the overall effort required to uphold water quality and infrastructure maintenance over a 12-month period.
The budget reflects the commitment of allocating
resources to meet the needs of District stakeholders.
Miles of
Wastewater Mains
230
Average Gallons of
Wastewater Collected
6,000,000
WASTEWATER SYSTEM AT-A-GLANCE
Miles of Wastewater
Monitored by Video
63
Miles of Wastewater
Main Cleaned
140
Manholes
5,100
WATER SYSTEM AT-A-GLANCE
Average
Gallons of Water
Produced Daily
Gallons of
Water Storage
Water Samples
Collected
3,500
Active
Groundwater Wells
12
Miles of
Water Main
300
Feet of Water
Main Replaced
800
Water Leaks
Repaired
315
28,977,000
14,125,000
Hydrants Repaired, Replaced, Inspected
686
Hydrants Flushed
518
EAST VALLEY WATER DISTRICT | 13
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margin
margin
Legal Counsel
CUSTOMER SERVICE
REPRESENTATIVE III
CUSTOMER SERVICE
REPRESENTATIVE II (4)
(2)
Management
General StaExecutive Management
Elected Ocials
LEGEND
CHIEF FINANCIAL
OFFICER
WASTEWATER
TREATMENT PLANT
OPERATOR IIII
FINANCE
SUPERVISOR
INFORMATION
TECHNOLOGY MANAGER
ACCOUNTANT
SR. ACCOUNTING
TECHNICIAN
ACCOUNTING
TECHNICIAN
BUSINESS SERVICES
COORDINATOR
CUSTOMER SERVICE
SUPERVISOR
NETWORK
ADMINISTRATOR
INFORMATION
TECHNOLOGY ANALYST
INFORMATION
TECHNOLOGY INTERN PT
* All positions are full-time unless noted otherwise as part time (PT).
WATER RECLAMATION
MANAGER
SR. WASTEWATER
TREATMENT
PLANT OPERATOR
(7)
CUSTOMER SERVICE
REPRESENTATIVE I (PT)
FY 2024-25 BUDGET | 14
Organizational Structure
margin
margin
Ratepayers/Community Members
ADMINISTRATIVE
SPECIALIST
DIRECTOR OF
ADMINISTRATIVE SERVICES
SR. TREATMENT
PLANT OPERATOR
FACILITIES MAINTENANCE
WORKER II
FACILITIES MAINTENANCE
WORKER
SR. WATER
PRODUCTION OPERATOR
WATER PRODUCTION
OPERATOR II
WATER PRODUCTION
OPERATOR III
SR. FIELD SERVICE
WORKER
FLEET MAINTENANCE
COORDINATOR
STOREKEEPER/
BUYER WAREHOUSE
FIELD SERVICE
WORKER III
FIELD SERVICE
WORKER II
FIELD SERVICE
WORKER I
METER
TECHNICIAN II
GENERAL
MANAGER/CEO
DISTRICT CLERK
GOVERNING
BOARD (5)
(8)
(2)
(3)
(3)
(5)
(2)
DIRECTOR OF
ENGINEERING & OPERATIONS
HUMAN RESOURCES
COORDINATOR
WATER PRODUCTION
SUPERVISOR
FIELD SERVICE
SUPERVISOR
SENIOR
ENGINEER (2)
PUBLIC AFFAIRS/
CONSERVATION MANAGER
SR. ADMINISTRATIVE
ASSISTANT
FIELD SERVICE
SUPERVISOR
FACILITIES AND FLEET
SUPERVISOR
PUBLIC AFFAIRS
COORDINATOR
PUBLIC AFFAIRS
SPECIALIST
CONSERVATION
COORDINATOR
(2)
WATER QUALITY
WORKER PT
WATER & WASTEWATER
COMPLIANCE SUPERVISOR
WATER QUALITY
TECHNICIAN
OPERATIONS
MANAGER
margin
margin
Legal Counsel
CUSTOMER SERVICE
REPRESENTATIVE III
CUSTOMER SERVICE
REPRESENTATIVE II (4)
(2)
Management
General StaExecutive Management
Elected Ocials
LEGEND
CHIEF FINANCIAL
OFFICER
WASTEWATER
TREATMENT PLANT
OPERATOR IIII
FINANCE
SUPERVISOR
INFORMATION
TECHNOLOGY MANAGER
ACCOUNTANT
SR. ACCOUNTING
TECHNICIAN
ACCOUNTING
TECHNICIAN
BUSINESS SERVICES
COORDINATOR
CUSTOMER SERVICE
SUPERVISOR
NETWORK
ADMINISTRATOR
INFORMATION
TECHNOLOGY ANALYST
INFORMATION
TECHNOLOGY INTERN PT
* All positions are full-time unless noted otherwise as part time (PT).
WATER RECLAMATION
MANAGER
SR. WASTEWATER
TREATMENT
PLANT OPERATOR
(7)
CUSTOMER SERVICE
REPRESENTATIVE I (PT)
EAST VALLEY WATER DISTRICT | 15
Introductionmargin
margin
Ratepayers/Community Members
ADMINISTRATIVE
SPECIALIST
DIRECTOR OF
ADMINISTRATIVE SERVICES
SR. TREATMENT
PLANT OPERATOR
FACILITIES MAINTENANCE
WORKER II
FACILITIES MAINTENANCE
WORKER
SR. WATER
PRODUCTION OPERATOR
WATER PRODUCTION
OPERATOR II
WATER PRODUCTION
OPERATOR III
SR. FIELD SERVICE
WORKER
FLEET MAINTENANCE
COORDINATOR
STOREKEEPER/
BUYER WAREHOUSE
FIELD SERVICE
WORKER III
FIELD SERVICE
WORKER II
FIELD SERVICE
WORKER I
METER
TECHNICIAN II
GENERAL
MANAGER/CEO
DISTRICT CLERK
GOVERNING
BOARD(5)
(8)
(2)
(3)
(3)
(5)
(2)
DIRECTOR OF
ENGINEERING & OPERATIONS
HUMAN RESOURCES
COORDINATOR
WATER PRODUCTION
SUPERVISOR
FIELD SERVICE
SUPERVISOR
SENIOR
ENGINEER(2)
PUBLIC AFFAIRS/
CONSERVATION MANAGER
SR. ADMINISTRATIVE
ASSISTANT
FIELD SERVICE
SUPERVISOR
FACILITIES AND FLEET
SUPERVISOR
PUBLIC AFFAIRS
COORDINATOR
PUBLIC AFFAIRS
SPECIALIST
CONSERVATION
COORDINATOR
(2)
WATER QUALITY
WORKER PT
WATER & WASTEWATER
COMPLIANCE SUPERVISOR
WATER QUALITY
TECHNICIAN
OPERATIONS
MANAGER
The District’s organizational structure is essential to achieving its mission by
ensuring clear roles, responsbilities, and communication channels along with
promoting accountability and the efficient use of resources.
FY 2024-25 BUDGET | 16
Program Structure
The District has built a world-class team of individuals committed to the Agency Vision and Core Values. The Organizational
Chart reflects the current 75 authorized positions in relation to the chain of command structure. It is important to note
that the District fosters a collaborative work environment which encourages communication and cooperation between
different programs. A more detailed look at staffing can be viewed within each individual Program.
The District currently has 18 programs, which are overseen by various members of the Executive Management Team.
This chart reflects the organizational structure based on Program oversight.
Program Level Operational Responsibilities Overview
Ratepayers/
Community
The individuals, businesses and stakeholders receiving services from
the District.
Governing Board The Governing Board is the legislative body of the organization. Comprised of
five members elected at-large to four-year staggered terms of office.
DISTRICT CLERK
General
Administration
General Administration is responsible for ensuring the District’s business
and daily operations activities are performed following Federal, State, and
Governing Board approved policies. The General Manager/CEO provides
daily oversight for interagency relations for advancing the District’s initiatives.
Ratepayers/Community Members
Governing Board
General Manager/CEO
* This program is overseen by a Director position
but managed by a member of the Executive Team.
Public Aairs
Conservation
Public Aairs/
Conservation
Manager
District
Clerk
Administration
Director of
Engineering &
Operations
Engineering
*Operations
*Water Reclamation
Director of
Administrative
Services
HumanResources &RiskManagement
Chief Financial
Ocer
Finance
Customer Service
InformationTechnology
Operations
Manager
Meter Services
Water Production
Water Treatment
Water Quality
Water Maintenance
Wastewater Collection
Facilities Maintenance
Fleet Maintenance
WastewaterTreatment
Water
Reclamation
Manager
EAST VALLEY WATER DISTRICT | 17
Introduction
DIRECTOR OF ADMINISTRATIVE SERVICES
Human Resources &
Risk Management
Human Resources & Risk Management is responsible for administering
programs to attract and retain a diverse and qualified workforce. This Program
also oversees the District safety program to ensure staff maintain a safe
work environment. Additionally, this Program is responsible for managing the
District’s pathway and risk management programs.
PUBLIC AFFAIRS/CONSERVATION MANAGER
Public Affairs
Public Affairs oversees internal and external communication programs
consistent with the District’s Vision and guiding principles. Through
community and media relations, the Program provides effective and strategic
communications to various stakeholders. The Program is also responsible for
grant writing, and facility rental programs.
Conservation
Conservation is responsible for overseeing programs that facilitate and
encourage sustainable water use throughout the District. Additionally, this
program is responsible for communicating conservation benchmarks to
various regulatory agencies, tracking and monitoring legislative affairs and
advocating on behalf of the District’s legislative platform.
CHIEF FINANCIAL OFFICER
Finance &
Accounting
Finance and Accounting oversees the business operations of the District in
order to provide accountability and adequate control over the use of District
funds.
Information
Technology
Information Technology oversees the District’s technology infrastructure to
support essential business and operational functions. The functions utilize
industry specific software programs required to meet agency needs.
Customer Service Customer Service provides the community with prompt, courteous, and world-
class customer relations.
DIRECTOR OF ENGINEERING & OPERATIONS
Engineering
The Engineering Program responsibilities include infrastructure planning,
maintaining a safe and reliable water supply, and ensuring compliance with
Federal and State regulations. The Program oversees water, wastewater, and
water reclamation capital projects.
Water
Reclamation
The Water Reclamation Program is responsible for treating and disinfecting
eight million gallons of wastewater per day (MGD). Reclamation of wastewater
generated by District customers will also convert solid waste to electricity.
FY 2024-25 BUDGET | 18
OPERATIONS MANAGER
Meter Services The Meter Service program maintains a network of approximately 23,000
Advanced Metering Infrastructure (AMI) meters. The Program conducts routine
maintenance, testing and replacement of meters to ensure billing is accurate.
Water Production
Water Production is responsible for the daily monitoring and operations of
the entire water production system to ensure preventative maintenance of all
pumps, motors, wells, boosters, reservoirs, pressure regulating valves (PRVs),
hydro-pneumatic plants, and the Supervisory Control and Data Acquisition
(SCADA) system.
Water Treatment
Water Treatment is responsible for management of three different sources
of supply used by the District. The Program is responsible for the operation
of Plant 134, a Surface Water Treatment Plant, and two unique groundwater
treatment facilities at Plant 28 and Plant 39.
Water Quality
Water Quality is responsible for ensuring District compliance with State
and Federal Drinking Water Regulations. This program manages backflow
prevention, water sampling, Fats, Oils, and Grease Program (FOG), and the fire
hydrant flushing programs.
Water
Maintenance
The Water Maintenance Program is responsible for the repair and
replacement of the District’s 300 miles of water pipeline. Water Maintenance
coordinates with Engineering and Water Production to install water service
lines, fire hydrants, meters, valves, and all related equipment.
Wastewater
Collection
The Program’s purpose is prevention of wastewater spillage and leaks. This is
accomplished by routine inspections, cleaning, repairs, and replacements of
the District’s 230 miles of collection pipelines.
Facilities
Maintenance
Facilities Maintenance is responsible for the maintenance of all District
facilities. The Program oversees administration buildings, water facilities,
District-Owned vacant properties, and easements.
Fleet
Maintenance
Fleet Maintenance is responsible for the preventative maintenance program
for all District vehicles and heavy equipment. This includes the procurement
of fleet items and maintain compliance with State and Federal air quality rules
and regulations.
SEWER
EAST VALLEY WATER DISTRICT | 19
Introduction
Budget Summary by Program
The sum of many pieces makes the whole, and through 18 programs the District
is able to provide world-class services to the community it serves. The graphic
below displays the budget allocation for each program within the FY 2024-25
Operating and Capital Budgets.
To align resources with District goals and objectives, it is crucial to
strategically staff and budget for the appropriate number of personnel.
Water
Reclamation
20%
Water
Maintenance
11%
WaterProduction
16%
HumanResources
9%
Information
Technology
5%
Water Treatment
4%
Finance &Accounting
4%
Public
Aairs
4%
Engineering
3%
GeneralAdministration
3%
Customer
Service
6%
Facilities
Maintenance
6%
Board
1%
Water
Quality1%
Meters
1%
Conservation2%
2%
2%Fleet
Maintenance
Wastewater
Collection
FY 2024-25 BUDGET | 20
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EAST VALLEY WATER DISTRICT | 21
INDUSTRY BENCHMARKS
Program Summaries Section
Industry Benchmarks allow East Valley Water District to examine itself in
comparison with other utilities across the United States.
FY 2024-25 BUDGET | 22
EAST VALLEY WATER DISTRICT | 23
The data presented in the following tables are sourced from the American Water Works Association’s (AWWA) 2022
Utility Benchmarking Program, neighboring water districts, and the U.S. Environmental Protection Agency (U.S.
EPA). The District’s data includes the previous completed fiscal years. By leveraging these benchmarks, the District
can enhance its operations, foster trust and transparency with stakeholders, and ensure that it continues to invest
resources in building a safe and reliable public utility.
Operating Fund Target Level
The operating fund target level pertains to the desired amount of funds that the District aims to have available in order
to sustain day-to-day operations and ensure financial stability. The District’s Reserve Funds Policy No. 7.2 establishes
both maximum and minimum levels, which serve the purpose of guaranteeing adequate liquidity and covering
operational expenses.
The District is committed to delivering world-class service to its community, customers, and stakeholders.
As part of its continuous improvement efforts, the District has established Industry Benchmarks that offer
valuable insights into its performance relative to others in the industry.
INDUSTRY
BENCHMARKS
40
80
120
160
200
Da
y
s
o
f
O
p
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r
a
t
i
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District-Wide Days of Operations
* Target Level Minimun* Target Level Maximum
FY 2020-21 FY 2021-22 FY 2022-23
120
90
141 124
207
FY 2024-25 BUDGET | 24
Capital Replacement Fund Balance
The graph illustrates the restricted funds for capital replacement. The Capital Fund Target Balance is set based
upon the District’s adopted Reserve Funds Policy No. 7.2 to ensure the District has an appropriate level of financial
reserves, while allowing for investment in infrastructure projects and optimizing long-term rehabilitation opportunities.
Miles of Sewer Cleaned
The chart provides an overview of the number of miles of sewer lines cleaned. The District aims to clean at least 50%
of the system per fiscal year with the U.S. EPA setting a target of 30%.
$2M
$4M
$6M
$8M
$10M
$12M
$14M
Restricted for Future Capital Expansion Project at Year-End
Capital Replacement Fund Target Balance
FY 2020-21 FY 2021-22 FY 2022-23
1010.34 10.34 10
10%
20%
30%
40%
50%
60%
70%
80%
90%
Pe
r
c
e
n
t
C
l
e
a
n
e
d
% of System
Cleaned per Year (Actual)
U.S. EPA % of System
Cleaned per Year (Target)
FY 2020-21 FY 2021-22 FY 2022-23
30%
69.2 %
94.3 %
76.7 %
EAST VALLEY WATER DISTRICT | 25
Introduction
Main Leaks
The chart displays the total number of main line leaks per 100 miles of water. The data
includes AWWA’s 2022 benchmark information to compare water systems across the
United States.
Water Affordability
The chart presents the affordability of the District’s water by comparing it to the U.S. EPA
2.5% threshold.
FY 2020-21 FY 2021-22 FY 2022-23
20
25
30
35
40
45
50
Ma
i
n
L
e
a
k
s
P
e
r
1
0
0
M
i
l
e
s
Leaks per 100 Miles of Pipe AWWA 2022 Combined Utilities WaterOperations Leaks per 100mi. of Pipe (Target)
8.1
29.67 29.33
50.67
0.50%
1.00%
1.50%
2.00%
2.50%
Pe
r
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n
t
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e
o
f
Ho
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s
e
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I
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m
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Water Service
Aordability
(% of MHI)
U.S. EPA
(% of MHI)
Target
State Water
Board Threshold
(% of MHI)
FY 2020-21 FY 2021-22 FY 2022-23
2.50%
1.50%1.19%1.19%
1.32%
FY 2024-25 BUDGET | 26
Staffing Levels
The graph highlights the staffing levels of the District in comparison to neighboring water districts. The data is presented
in relation to the total number of accounts per employee, offering insights into the efficiency and workload distribution
of the District’s workforce relative to its counterparts.
Wait Time
The chart illustrates the call wait time experienced by District customers when contacting customer service
representatives. It also includes a comparison with other utilities using the 2022 AWWA benchmarking data, offering
insights into the District’s performance in terms of customer service responsiveness in relation to industry standards.
50
100
150
200
250
300
Ac
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t
s
P
e
r
E
m
p
l
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e
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Customer
Accounts per Employee
Neighboring Agencies
Average Accounts per Employee
FY 2020-21 FY 2021-22 FY 2022-23
212
326
287 285
10
20
30
40
50
60
70
80
Av
e
r
a
g
e
Q
u
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u
e
T
i
m
e
Avg Queue Time AWWA 2022 Combined UtilitiesWait Time Target
FY 2020-21 FY 2021-22 FY 2022-23
78
25 32 37
EAST VALLEY WATER DISTRICT | 27
FI
N
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Y
The annual budget is an opportunity to establish priorities for the fiscal year,
identify means to evaluate results, and ensure that the planned operations and
capital projects responsibly use District resources.
financial summaryfy 2024-25
• Financial Policies
• Budget Process
• Current & Proposed Budget Cycle Calendar
• Basis of Budgeting
• Fund Structure
• Fund/Program Relationship
• Budget Summary
• Revenue Summary
• Expenditure Summary
• Debt Overview
• Net Position/Fund Equity
• Long-Range Financial Plan
Financial Summary Contents
FY 2024-25 BUDGET | 28
FINANCIAL POLICIES
East Valley Water District financial management policies provide a basic framework for the overall
fiscal management of the District.
The policies represent a foundation for addressing changing circumstances and conditions, and assist in the
decision-making process. Financial policies represent guidelines for evaluating both current activities and proposals
for future programs. They also reflect long-standing principles and practices, which have enabled the District to
maintain its financial stability. Policies are reviewed annually to ensure the guidelines represent a realistic, current
framework for policy decisions.
Operating and Capital Budget Policy
PURPOSE AND SCOPE
The purpose of this policy is to provide guidelines to assist in the formulation and consideration of a comprehensive
annual budget, one of the most important financial activities the District undertakes each year. Those guidelines
include a Strategic Plan and Capital improvement Program (CIP), which assist in completing financial planning cycles
that deliver efficient and effective public services. This policy applies to all funds under the budgetary and fiscal
control of the Governing Board.
BALANCED BUDGET
The District will adopt a balanced budget for each fund this policy covers, where the sum of estimated revenues and
use of reserves is equal to or greater than current expenditures. Expenditures will include operating expenses, debt
service, and the Budget’s contribution to the CIP.
Short-term operating deficits will be mitigated either by raising rates and fees or cutting costs. The use of one-time
revenues and development fees for the funding of operating costs is not permitted, and reserves may only be used
for the purpose for which they were intended in accordance with the District’s Designated Funds Policy.
The budget development process is outlined on pages 39-41.
Investment Policy
PURPOSE AND SCOPE
The purpose of this policy is to establish guidelines for the prudent investment of District funds in conformance with
California Government Code (CGC) requirements. The policy applies to all funds under direct authority of the District,
which does not include funds held in trust for the District’s retirement plans and post-employment health benefits.
EAST VALLEY WATER DISTRICT | 29
FY 2024-25 BUDGET | 30
OBJECTIVES
CGC §53600.5 states that, when investing and managing public funds, the primary objectives, in priority order, of the
District’s investment activities shall be:
• Safety — Safety of principal is foremost, therefore, investments shall be undertaken in a manner that seeks to
preserve capital, while mitigating risks such as interest rate risk and credit risk.
• Liquidity — The investment portfolio shall remain sufficiently liquid to enable the District to meet all operating
requirements that can reasonably be anticipated.
• Return on Investment — The investment portfolio shall be designed for attaining the best yield while keeping in
mind that return is secondary to the objectives of safety and liquidity.
DELEGATION OF AUTHORITY
The authority of the District’s Governing Board to invest District funds is derived from CGC § 53601. CGC § 53607,
allowing the Governing Board to delegate that authority to a Treasurer. The District’s Chief Financial Officer has
historically been selected to serve as this delegated authority. This delegation expires and may be renewed annually,
by Board resolution, in conjunction with the annual review of the investment policy.
AUTHORIZED INVESTMENTS
The District is empowered by CGC §53600 et. seq. to invest in certain types of investments. The District policy is more
restrictive than the CGC regarding allowable investments due to the size of the District’s investment portfolio and
limited staff resources available to manage invested funds.
SAFEKEEPING AND INTERNAL CONTROL
To protect against potential losses caused by the collapse of a security dealer, all book-entry securities are kept in
safekeeping by a third-party bank trust department, acting as agent for the District under the terms of a custody
agreement.
Internal controls have been established to help ensure assets are protected from loss, theft or misuse. Controls include
separation of transaction authority from record-accounting, and confirmation of telephone transactions for investments
and wire transfers.
REPORTING
In accordance with CGC §53646, the Chief Financial Officer will prepare, and render to the Governing Board, a quarterly
investment report within 30 days of the end of each quarter. The report shall list types of investments, maturity, par and
market values of each investment, transactions occurring during the quarter, and identification of funds managed by a
third-party.
Reserve Funds Policy
PURPOSE
The District recognizes that fiscal responsibility requires anticipating, and preparing for, unforeseen events, in addition
to ensuring sufficient funding is available for current operating, capital, and debt service needs. To that end, the District
has adopted a Reserve Funds Policy as part of prudent financial planning and to ensure sufficient funding for current
and future needs.
Financial Summary
EAST VALLEY WATER DISTRICT | 31
GENERAL PROVISIONS
The following provisions and principles are established for building and utilizing
reserve funds:
Interest: Interest income will be credited to reserve funds until maximum target levels have been reached. Once
a fund reaches the established maximum, interest will be allocated to other funds.
Funding Priority: Fund balances are reviewed annually to determine whether maximum target levels have been
reached. Operating reserves will be funded first. When Operating reserves are at their target levels, Capital
reserves will be funded. The Governing Board will determine how excess monies will be allocated after reserves
are at their maximum levels.
Pay Go Versus Debt: For funding of capital acquisitions and improvements, the District will analyze the use of
reserves and/or issuing debt to determine the optimal funding strategy. Current and future liquidity positions will
also be considered.
TYPES OF RESERVES
The District has established and will strive to maintain the following funds:
OPERATING RESERVE FUND
The Operating Reserve is used for unanticipated operating expenses. This fund is designated by the Governing
Board to maintain working capital for current operations and to meet routine cash flow needs.
1. Target Level – Funding shall be targeted at a minimum amount equal to 90 days of the District’s budgeted
total operating expenses, and the maximum amount shall not exceed 120 days of the budgeted total
operating expenses.
2. Events or Conditions Prompting the Use of the Fund – Upon Governing Board authorization, this fund
may be routinely utilized by staff to cover temporary cash flow deficiencies caused by timing differences
between revenue and expenses and extraordinary decreases in revenues and unexpected increases in
expenses.
3. Periodic Review Dates for Balances – Fund balances and target level will be reviewed by staff and the
Governing Board during the preparation and approval of the annual budget.
Operating Reserve Fund
CapitalReplacementReserve
Restricted Reserve
(Includes debt proceeds, customer deposits and developer fees.)
FY 2024-25 BUDGET | 32
CAPITAL REPLACEMENT RESERVE
All Funds will maintain a reserve for the replacement of capitalized assets when they reach the end of their useful
lives or in the unexpected need for emergency repair. The source of reserves will be user fee revenue from the
respective fund.
1. Target Level – The minimum target level should be equal to twice the five-year average of the District’s annual
Capital Improvement Plan plus one percent of the system asset value. The maximum balance shall not exceed
the projected needs for five years according to the District’s Capital Improvement Plan plus two percent of the
system asset value.
2. Events or Conditions Prompting the Use of the Fund – Staff will recommend assets to be replaced during the
Capital Budget presentation. As projects are approved, funds will be appropriated from undesignated funds
or available revenues. Emergency reserves will be used to begin repair of the water and sewer systems after
a catastrophic event or other unforeseen circumstances.
3. Periodic Review Dates for Balances – Fund balances and projected improvement projects will be reviewed
by staff and the Governing Board during the preparation and approval of the annual budget.
RESTRICTED RESERVE
Restricted reserves shall be segregated and limited in use to specific and designated purposes as defined by law or
adopted ordinance, contractual agreement, or as a condition or covenant of borrowing.
1. Bond Proceeds – Typically consist of construction fund monies, and a debt service reserve.
a. Target Level – The debt service reserve requirement, if applicable, is established at the time of issue.
b. Events or Conditions Prompting the Use of the Fund – Construction fund monies must be spent on
applicable projects, while the debt service reserve can only be used in the event of a shortfall of pledged
revenues.
2. Development Fees – Consists of capacity fees paid by developers to buy into the infrastructure system paid
for by the investment of existing customers.
a. Target Level – Capacity fees are collected to pay for facility additions or improvements to support demands
on the system by new delopment.
b. Events or Conditions Prompting the Use of the Fund – Capacity fees may be used for Capital Improvement
Projects necessitated wholly, or in part, by new development.
Debt Policy
The purpose of this policy is to establish guidelines for the issuance and management of District debt, and to provide
guidance for decision makers with respect to options available for financing infrastructure, and other capital projects,
so that the most prudent, equitable, and cost-effective financing can be chosen.
STANDARDS FOR USE OF DEBT FINANCING
When appropriate, the District will use long-term financing to:
• Achieve an equitable allocation of capital costs/charges between current and future system users;
• Provide more manageable rates in the near and medium term; and
• Maintain minimum rate volatility.
The District will not construct or acquire a facility if it is unable to adequately provide for the subsequent annual operation
and maintenance costs of the facility throughout its expected life. In addition, capital projects financed through debt will
not be financed for a term longer than the expected useful life of the project.
EAST VALLEY WATER DISTRICT | 33
Financial Summary
METHODS OF FINANCING
The Finance Program will investigate all possible project financing alternatives including,
but not limited to: annual operating revenue, reserves, bonds, loans, and grants. When applicable,
development fees will be used to pay for increased capital costs resulting from new development.
The District may legally issue short and long-term financing using the following debt instruments:
COMPLIANCE
The use of bond proceeds must be monitored to ensure compliance with all Internal Revenue Code arbitrage
rebate requirements, and requirement under California Government Code §8855. The District is also responsible
for verifying compliance with all undertakings, covenants, and agreements of each debt issue, typically including:
• Annual appropriations of revenue to meet debt service payments;
• Timely transfer of debt service payments to the Trustee;
• Compliance with insurance requirements; and
• Compliance with rate covenants.
GOVERNING BOARD DISCRETION
This policy is intended to serve as a guide and in no way restricts the ability of the District Governing Board to
review proposed rate actions, debt issuances, or other actions of substance to the District.
Inter-Fund Borrowing
Safety of principal is foremost,
therefore, investments shall be
undertaken in a manner that
seeks to preserve capital while
mitigating risks such as interest
rate risk and credit risk.
Lines of Credit
May be considered as short-term
borrowing. The Chief Financial Officer
shall determine when it is prudent to
recommend that the District enter into
an agreement with a commercial bank or
other financial institution for the purpose
of acquiring a line or letter of credit.
Capital Lease Debt
May be used for
equipment purchases
where cost exceeds
$50,000 and financing
terms are cost effective.
State Revolving Fund
(SRF) Loans
Based on availability, loans are
low or zero interest for water and
wastewater infrastructure projects
with a term of 20 to 30 years.
Joint Powers Agency Revenue Bonds
Financing may be obtained through the
issuance of debt under a joint exercise
of powers agreement with such debt
payable from amounts paid by the
District under a lease, installment sale
agreement, or contract of indebtedness.
Refunding Revenue Bonds
The District may issue refunding
revenue bonds to refund
District indebtedness pursuant
to the State of California local
agency refunding revenue bond
law (Title 5 of the California
Government Code).
FY 2024-25 BUDGET | 34
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BUDGET PROCESS
The Budget reflects direction from the Governing Board as established by the District Vision
and communicated to District staff through various meetings and workshops.
The purpose of this budget document is to communicate the District’s financial priorities with citizens, local
businesses, creditors, rating agencies, local agencies, stakeholders, and District staff. The FY 2024-25 Budget
represents guidelines established to address the District’s short-term and long-term goals and objectives. This
document also demonstrates the District’s ability to use financial resources for completing critical capital projects for
current and future customers as well as the District’s commitment to meet its financial obligations. Staff is confident
that the financial framework outlined in the FY 2024-25 Budget will allow the District to deliver reliable, high-quality
water, wastewater collection, and water reclamation services to its customers in a prudent and sustainable manner.
Each year, administrative and operational program managers establish Goals and Objectives in support of the
District’s Five-Year Work Plan, which upon adoption by the Governing Board, provide clear direction to staff regarding
District priorities. Progress toward accomplishing established goals is measured throughout the fiscal year and
reported to the Governing Board.
Moreover, in developing the budget, staff utilized the District Vision for prioritizing District resources for operational
and capital activities.
Stakeholder Input
The District has established a Community Advisory Commission (CAC) which meets regularly at publicly noticed
meetings and Governing Board workshops, to discuss significant activities of the District, including development of
the goals and objectives and Five-Year Work Plan. Members of the CAC are community leaders who donate their
time to provide input to staff on agenda items.
District Vision Five-YearWork Plan
DevelopProgram Goalsand Objectives
Adopt
Budget
Monitor Programs andAdjust asNecessary
Establish KeyPerformance Indicators and Estimate Costs
FY 2024-25 BUDGET | 36
District Vision
To help ensure consistent purpose, the District has adopted a comprehensive statement that serves as a guide for the
decision making process throughout the organization. This element of the Strategic Plan remains consistent year-to-
year. The District Vision includes the District’s Vision statement, Core Values, and Agency Goals and Objectives.
Five-Year Work Plan
The District has adopted a Five-Year Work Plan identifying a series of long-term objectives
that link management and staff work efforts to the District’s Strategic Plan. Objectives
in the Five-Year Work Plan have estimated completion dates ranging from 3 to 20 years
and present the core work efforts to which District financial and human resources will
be dedicated. The Five-Year Work Plan will be revised annually to reflect progress made
on complex objectives, status of long-range or cyclical planning measures, and external
considerations that require a significant response or operational adjustment. The Five-
Year Work Plan was presented to the Governing Board in May, then adopted as Program
Goals in relevant Programs and Capital Budgets.
Develop Program Goals and Objectives
Each program manager is tasked with developing achievable and measurable goals and objectives to be implemented
in a single fiscal year. This endeavor clearly identifies the planned efforts of the program for the given period, links
the program’s efforts to the Five-Year Work Plan when possible, and allows program employees to propose/establish
individual goals that support the District’s long-term goals and vision. Program Goals and Objectives were presented to
the Governing Board and public at a public workshop in April 2024.
•District Vision
•Core Values
•Goals & Objectives
GuidingPrinciples
•Industry Benchmarks
•FY 2024-25 Operating
and Capital Budgets
•Individual
Performance Goals
PerformanceMeasures
•Five-Year Work Plan
BridgeMeasures
Every January, the budget process begins with the Governing Board creating and adopting the Five-Year Work Plan,
which serves as the District’s guiding strategy plan spanning over the course of multiple years. District sta will then
develop the milestones and objectives needed to meet the Five-Year Work Plan goals within the District’s financial
forecasts. The eort allows for a strategic planning process through goal setting and planning, while considering
ongoing operational needs in the development of the program and capital expenses.
Scan this QR code to view
a copy of the 2024-25
Five-Year Work Plan.
EAST VALLEY WATER DISTRICT | 37
Establish Key Performance
Indicators & Estimate Costs
To assess the organization’s productivity and effectiveness, unique key performance indicators were
utilized as a quantitative measure. Cost estimates reflect the anticipated expenses for accomplishing each
program’s day-to-day operational tasks, special projects and overall Program Goals. Once this effort has been
completed, expenses can be compared to revenue projections. In situations where expenses are projected to
exceed revenues, staff works collaboratively to reevaluate activities to fit within available funding.
Adopt Budget
The final budget document is assembled, including projected revenues, expenditures, and funding of all Goals and
Objectives proposed by Program Managers if possible. The document is presented to the District Governing Board
at the first regular meeting in June for discussion. Barring any revisions or corrections, the budget is agendized at
the second Board meeting in June for adoption. A hard copy version of the final budget document is available to
the public on request or can be viewed in its entirety digitally on the District website.
To provide an opportunity for discussion and participation, the budget is presented to the Governing Board in
phases at a series of three public meetings. In addition, the information is presented during one public meeting of
the Community Advisory Commission. The annual budget must be adopted by June 30 in order to begin the new
fiscal year on July 1.
Program Monitoring & Budget Adjustments
In January of each year, District management meets to analyze revenues and spending to determine whether
realized revenue has exceeded revenue projections to the extent that additional program services or capital
projects can be proposed, and to determine whether transfers between budget line items are necessary to ensure
that budget limitations are not exceeded.
Given that the budget is developed based on projections, every program monitors monthly expenses. Each quarter,
the budget-to-actuals are reviewed by staff to allow for an opportunity to take formal budget adjustments to the
Governing Board for consideration. Consistent budget review eases the transition of programs from year-to-year.
Requests for budget adjustments are submitted by Program Managers to Executive Management for review, who
then forward the requested adjustments to Finance for incorporation into proposed budget amendments to be
presented to the Governing Board at a Mid-Year Budget Review in February.
When possible, adjustments have no net effect on the original budget balance unless additional revenue is available.
However, if revenue shortfalls or unanticipated costs are realized, and transfers between line items cannot meet
the projected deficit, a recommendation to defer capital projects or draw on reserves is usually required to meet
the shortfall. All proposed changes are presented to the Governing Board at a Mid-Year Budget Review.
Operating under the principles of transparency, the District takes steps to
make financial reports reader-friendly and easily accessible to the public.
Financial Summary
EAST VALLEY WATER DISTRICT | 37
FY 2024-25 BUDGET | 38
Current & Proposed Budget Cycle Calendar
June 26, 2024 FY 2024-25 Budget Adoption
November 13, 2024 First Quarter FY 2024-25 Budget Review at Public Board Meeting
January 23, 2025 Budget Meeting to Distribute FY 2025-26 Worksheets to Program Managers
February 12, 2025 FY 2024-25 Mid-Year Budget Review at Public Board Meeting
February 24 -
March 13, 2025 Discuss FY 2025-26 Goals & Objectives with Program Managers
March 4 & 11, 2025 FY 2025-26 Capital Outlay and Capital Improvement Program Planning Meeting
March 27, 2025 FY 2025-26 New Position Requests, Program Goals & Objectives and Budget
Requests, Capital Outlay, and CIP Requests
April 9, 2025 FY 2025-26 Proposed Goals and Objectives Workshop at Public Board Meeting
April 21-24, 2024 FY 2025-26 Budget Review with Executive Managers and General Manager/CEO
April 23, 2025 FY 2025-26 Revenue Projection Workshop at Public Board Meeting
May 20, 2025 CAC FY 2025-26 Budget Review
May 30, 2025 FY 2025-26 Budget Complete with all Revisions
June 11, 2025 FY 2025-26 Budget Presentation at Public Board Meeting
June 25, 2025 FY 2025-26 Budget Adoption at Public Board Meeting
EAST VALLEY WATER DISTRICT | 39
BASIS OF BUDGETING
The District’s financial records are kept in accordance with Generally Accepted Accounting Principles
(GAAP) for governmental enterprise funds, which are business-type funds used to report an activity for
which a fee is charged to external users for goods or services. Therefore, the District follows the GAAP
requirement that enterprise funds use the full accrual basis of accounting.
The District uses the full accrual basis for budgeting as well, however, there are exceptions where the accrual basis
is not conducive to effective presentation of the District’s budget because it does not allow discrete presentation of
some significant uses of current financial resources. In these cases, GAAP is not followed, and instead those uses
of current resources are shown as expenditures rather than as a reduction to a previously recorded liability, or a
capitalized cost.
Exceptions to the full accrual basis used for the District’s budget presentation are as follows:
• Compensated absence expense reflects the change in related accrued liabilities during the accounting
period on the full accrual basis, but for budget purposes, expense includes anticipated leave time to be used
and/or cashed by employees during the fiscal year.
• Principal payments on Long-Term Debt are applied to reduce the outstanding liability on the full accrual
basis; but are shown as a current expenditure for Budget purposes.
• Capital Outlay and Construction costs are capitalized and expensed over the useful life of the asset on a full
accrual basis; shown as a current expenditure for Budget purposes.
• Depreciation is recorded annually to expense the cost of a capital asset over its useful life on a full accrual
basis but is not contemplated in the annual Budget.
• Pension expense is budgeted based on employer contribution rates assigned by the California Public
Employee’s Retirement System (CalPERS). For financial statement reporting, pension expense is recorded
based on the change to the net pension liability in accordance with Governmental Accounting Standards
Board Statement No. 68.
• Other Post Employment Benefits (OPEB) expense (retiree health insurance) is budgeted based on stipulated
reimbursements to retirees toward the cost of health insurance until they reach medicare age. For financial
statement reporting, OPEB expense is recorded based on the change to net OPEB liability in accordance
with Governmental Accounting Standards Board Statement No. 75.
• Interest payments related to financing of the cost of a capital asset during construction are capitalized on the
GAAP basis; shown as a current expenditure on a Budget basis.
FY 2024-25 BUDGET | 40
Fund Structure
GAAP requires that the District, a California Special District, account for its
activities as a single, governmental Enterprise Fund.
The activities of enterprise funds closely resemble those of ongoing businesses,
in that rates and fees charged for services are intended to cover the cost of
operations and capital needs.
Though it is a single Enterprise Fund, the District engages in three separate
and distinct business-type activities including the distributions of potable water,
the collection of wastewater, and the reclamation and recycling of wastewater.
Accordingly, the District’s budget is organized based on these activities, or sub-
funds, hereafter referred to as the Water Fund, Wastewater Fund, and the Water
Reclamation Fund.
The Water Fund accounts for the costs of acquiring raw water, treating the water, and then pumping and distributing the
treated water to District customers. The Wastewater Fund accounts for the cost of maintaining a system of pipelines
responsible for collecting wastewater from residential and commercial customers and delivering the wastewater to the
treatment facility. The Water Reclamation Fund treats wastewater to the standards of Title 22 of the California Code of
Regulations and conveys recycled water for groundwater replenishment.
Currently, the District operates its own reclamation facility known as the Sterling Natural Resource Center. Recycled
water is sent to the Weaver Basins, owned by the San Bernardino Valley Municipal Water District, for recharge into the
Bunker Hill Basin.
Each of the Funds’ operations rely on a significant amount of planning and infrastructure. Accordingly, each fund
contributes to the maintenance, replacement, and improvement of that infrastructure. When the issuance of debt is
appropriate to fund major capital projects, each fund has the authority to issue debt.
To support these costs, each fund adopts its own user rates, fees and charges, and has its own self-balancing set
of accounts. Budgets for each fund are adopted to support the associated capital, and debt service costs, to make
reasonable contributions to reserves, and to pay for direct, and allocated, operating and maintenance program
expenses.
The District
follows the GAAP
requirement that
enterprise funds use
the full accrual basis
of accounting.
RAW WATER SOURCES
WATER PRODUCTION
PLANTS
DISTRIBUTION &
STORAGE
WATER FUND
WATER RECLAMATION
WASTEWATER FUND
COLLECTION &
CONVEYANCEWASTEWATER TREATMENT CUSTOMER USE
RECYCLED WATER
RECHARGE
EVWD
STERLING NATURAL
RESOURCE CENTER
EAST VALLEY WATER DISTRICT | 41
Financial Summary
Flow of Funds
Additional details about the activities and budgets of each fund are included at the Water Fund, Wastewater Fund,
and Water Reclamation Fund tabs in this document.
Water Sales
System Charges Water Fund
Wastewater Fund
Investment/Other Income
Water Operations, Capital Expendituresand Debt Service
Collection Charges
Investment/Other Income
Investment/Other Income
WastewaterTreatment Charges
Wastewater Operations,Capital Expendituresand Debt Service
SharedAdministrationPrograms
Reclamation Operations,Capital Expendituresand Debt ServiceReclamation Fund
FY 2024-25 BUDGET | 42
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FUND/PROGRAM RELATIONSHIP
District operating and maintenance expenses are all budgeted and accounted for by Program.
Expenses incurred by Program are then allocated to the Water, Wastewater and Water Reclamation
Funds based on the assessed benefit of Program services to each fund.
The benefit assessment entails the evaluation of each program and the services provided through activity-based
costing. Programs with activities fully aligned with the purpose of one fund or the other, are charged fully to the
appropriate fund, while programs with general and administrative type functions are allocated proportionally.
For FY 2024-25, the cost of centralized functions such as Administration, Public Affairs and Finance are allocated
between the Water and Wastewater funds, usually by a 70% - 30% split. The Water Reclamation Fund will also share
in the future costs of these functions once fund reserves have been established and operating costs for the Water
Reclamation Fund are better known and predictable.
The percentage allocation can be adjusted for unique circumstances. For example, with the implementation of
water budget-based rates, allocated costs for Customer Service were shifted from the Wastewater Fund to the
Water Fund due to the increased cost of administering the new rates.
The annual budget development provides an opportunity for cooperation and
collaboration with the understanding that an efficient operation requires high
degrees of teamwork and focus.
FY 2024-25 BUDGET | 44
Below is a table illustrating the Fund/Program relationship for FY 2024-25:
Program Water Fund Wastewater Fund Reclamation Fund Total
1000 Governing Board $ 228,200 $ 97,800 $ - $ 326,000
2000 General Administration 911,400 390,600 - 1,302,000
2100 Human Resources & Risk Mgmt. 2,530,500 1,084,500 - 3,615,000
2200 Public Affairs 1,059,100 453,900 - 1,513,000
2300 Conservation 651,000 - - 651,000
3000 Finance & Accounting 978,250 419,250 - 1,397,500
3200 Information Technology 1,323,700 567,300 - 1,891,000
3300 Customer Service 1,548,400 663,600 - 2,212,000
3400 Meter Services 304,000 - - 304,000
4000 Engineering 924,700 396,300 - 1,321,000
5000 Water Production Administration 710,000 - - 710,000
5000-51 Wells 3,986,000 - - 3,986,000
5000-52 Boosters 1,044,000 - - 1,044,000
5000-54 Reservoirs 445,000 - - 445,000
5100 Water Treatment 1,629,000 - - 1,629,000
5200 Water Quality 605,000 - - 605,000
6000 Maintenance Administration 396,900 44,100 - 441,000
6100 Water Maintenance 3,711,250 - - 3,711,250
6200 Wastewater Collection - 962,250 - 962,250
6300 Water Reclamation - - 7,739,000 7,739,000
7000 Facilities Maintenance 1,527,400 654,600 - 2,182,000
7100 Fleet Maintenance 634,200 271,800 - 906,000
TOTAL OPERATING EXPENSES $ 25,148,000 $ 6,006,000 $ 7,739,000 $ 38,893,000
EAST VALLEY WATER DISTRICT | 45
BUDGET SUMMARY
The budget for FY 2024-25 is balanced and reflects East Valley Water District’s commitment to
allocating anticipated resources to meeting the expectations of District ratepayers, creditors,
and stakeholders.
The District projects that it will receive $51,929,000 in revenue during FY 2024-25 and has developed a budget plan
to allocate $38,893,000 toward funding of program operations, $10,875,000 toward the amortization of outstanding
debt, and $2,161,000 toward capital asset improvement and replacement resources.
The table below presents a summary of revenue by type, and expenditures by cost category, and is followed by a
discussion of revenue and expenditures.
Water Fund Wastewater Fund Reclamation Fund FY 2024-25 Total
REVENUE / SOURCES
Water Sales $ 17,920,000 $ - $ 1,072,000 $ 18,992,000
Meter Charges 10,525,000 - - 10,525,000
Penalties 416,000 110,000 60,000 586,000
Wastewater System Charges - 6,515,000 - 6,515,000
Wastewater Treatment Charges - - 12,233,000 12,233,000
Other Operating Revenue 115,000 5,000 2,058,000 2,178,000
Miscellaneous Revenue 520,000 100,000 280,000 900,000
TOTAL REVENUE / SOURCES $ 29,496,000 $ 6,730,000 $ 15,703,000 $ 51,929,000
OPERATING EXPENSES
Employment Expenses $ 10,313,300 $ 2,783,700 $ 1,732,000 $ 14,829,000
Water Costs 833,000 - - 833,000
Power Costs 3,225,000 - 1,400,000 4,625,000
Materials & Supplies 1,847,500 173,750 787,000 2,808,250
Contract Services 8,524,000 2,930,750 3,800,000 15,254,750
Other Operating Expenses 405,200 117,800 20,000 543,000
TOTAL OPERATING EXPENSES $ 25,148,000 $ 6,006,000 $ 7,739,000 $ 38,893,000
FY 2024-25 BUDGET | 46
Water Fund Wastewater Fund Reclamation Fund FY 2024-25 Total
OTHER EXPENSES
Debt Principal $ 1,873,000 $ 385,000 $ 4,527,000 $ 6,785,000
Debt Interest Expense 789,000 97,000 3,204,000 4,090,000
Capital Outlay 1,128,000 242,000 83,000 1,453,000
Capital Improvement Program 558,000 - 150,000 708,000
TOTAL OTHER EXPENSES $ 4,348,000 $ 724,000 $ 7,964,000 $ 13,036,000
TOTAL OPERATING /
OTHER EXPENSES $ 29,496,000 $ 6,730,000 $ 15,703,000 $ 51,929,000
NET SURPLUS (DEFICIT)$ - $ - $ - $ -
Consistent budget review eases the transition of programs from year to year.
EAST VALLEY WATER DISTRICT | 47
REVENUE SUMMARY
Revenue projections are key to determining the extent of financial resources available to support District
programs and other obligations. Therefore, projections are developed early in the budget process and then
presented to the District’s Governing Board in May.
East Valley Water District receives 94% of its revenue from user rates and fees; the District receives no increment
from property or sales taxes.
Utility rates and miscellaneous charges are reviewed on three to five year cycles and adjusted as necessary to cover
the costs of providing services to ratepayers. The District derives its authority for setting rates from California Water
Code §31000 and rate adjustments are adopted at public hearings conducted in accordance with requirements
established by California Propositions 26 and/or 218. User fees, which is the term used to refer to SNRC Non-Rate
Revenue, are negotiated with third-party contractors.
The District has six revenue categories based on established rates, fees and charges. The six categories and the
fund which recognizes the revenue, are:
1 Water Sales Water Fund
2 Meter Charges Water Fund
3 Wastewater Collection Wastewater Fund
4 Wastewater Treatment Reclamation Fund
5 SNRC Non-Rate Revenue Reclamation Fund
6 Other Charges All Funds
FY 2024-25 ProjectedRevenue
13%
WastewaterCollection
34%
Water Sales
20%
Meter Charges
24%
WastewaterTreatment
6%SNRC Non-RateRevenue
3%Other Charges
FY 2024-25 BUDGET | 48
Revenue History and Forecast (In Millions)
Water sales are also reliant on consumer demand, which increases or decreases based on weather, water rates,
and drought conditions. Since 2015, two multi-year droughts have forced the District, and like agencies, to promote
conservation and reduce water usage as part of a State-wide effort. However, an unusually wet winter in 2023, and
higher than average rainfall in the winter of 2024, have filled state reservoirs and allowed the State Water Project to
announce that they can deliver water allocations to agencies in Southern California. State Water Project is one of the
District’s three water sources.
Construction within the region has been picking up over the last three to four years. Multiple moderate sized
developments of between 200 and 300 units have requested District assistance with the formation of Community
Facilities Districts (CFD), and one of the CFDs has new homes under construction, which contributed to the increase of
101 new dwelling units during FY 2023-24. However, rising interest rates have slowed market absorption of new homes
and in turn, slowed new development plans.
The most significant factors affecting District revenues in FY 2024-25 will be rate adjustments adopted in May 2024,
and the fact that this coming fiscal year will be the first full year of operations for the SNRC Water Reclamation facility.
Rate adjustments, with effective dates of July 1, 2024 (wastewater) and January 1, 2025 (water) are expected to impact
revenues approximately 6.7% over each of the next three years, and with the SNRC online, the District will treat and
recycle all wastewater produced by District customers for groundwater recharge, retaining all wastewater treatment
fees collected. Anaerobic digesters at the SNRC will also allow the District to produce energy from wastewater sludge
and other high grade food waste accepted from third-party haulers. As a result, new revenue sources associated with
the SNRC include:
• Payment from the San Bernardino Valley District Local Resource Investment Program for recycled water used
for recharge;
• Tipping fees from liquid waste haulers; and
• Energy produced by digesters will offset the facility’s power operating costs by between 50% and 90%. The
actual percentage will depend on how efficiently the plant is operated and will have a significant impact on net
revenue in the Reclamation Fund. There is also potential that excess power will be produced and sold to the
Southern California Edison (SCE) power grid.
A more detailed description of the District’s major revenue sources, and related trends, is provided in the following
sections, including a discussion of new revenue streams under Other SNRC Income. In addition, the Water Fund,
Wastewater Fund, and Water Reclamation Fund sections of this document include a detailed discussion of the rates
used to calculate FY 2024-25 revenue projections.
Forecasting revenue
projections requires
consideration of external
factors that could impact the
demand for water services.
Elements factored into the FY
2024-25 forecasts included
potential drought declaration,
construction activity within
the service area, and the
opening of the Sterling Natural
Resource Center. In addition,
water and wastewater rate
revenues are highly reliant on
new development and rate
increases for sustained growth.
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Projected
FY 2025-26
Projected
FY 2026-27
Projected
Reclamation RevenueWastewater RevenueWater Revenue
$27.7 $26.8 $27.4 $28.4 $29.9 $31.6
$4.8 $5.6 $6.0 $6.5 $6.7 $6.9
$9.8 $10.1 $11.0 $15.3 $17.2 $18.5
$5M
$10M
$15M
$20M
$25M
$30M
EAST VALLEY WATER DISTRICT | 49
Financial Summary
WATER SALES
The District produces potable water for sale to four customer classes: single-family
residential, multi-family residential, commercial and irrigation. All customers are billed on a
monthly cycle based on their amount of water usage, which is metered and measured in hundred cubic feet (HCF)
where one HCF is equal to 748 gallons.
The District bills for water consumption in three ascending ‘Water Budget’ rate tiers. Therefore, as customers’
water usage exceeds established tier widths or thresholds, water becomes more expensive. Water Budget tiers
are unique in that tier width, or the number of units (HCF) billed at each tier, is determined based on the individual
customer’s characteristics.
For single and multi-family customers, the Tier 1 width is determined based on the number of occupants in a
dwelling and is intended to allocate the customer with sufficient water for indoor health and safety needs. Tier
2 width is based on a customer’s landscaped square footage, and the measured evapotranspiration, or the rate
at which plants and soil lose moisture during the month being billed. The Tier 2 budget is intended to allocate
sufficient water for efficient irrigation of the landscaped square footage. Tier 3 is billed for water use in excess of
the Tier 1 and 2 budgets and is deemed to be inefficient use.
Irrigation customers receive only a Tier 2 budget as described above, with usage in excess of the budget billed
at the Tier 3 rate.
Finally, commercial customers, having neither occupants nor landscaped area associated with their domestic
meter, have received Tier 1 and 2 water budgets based on the business’ historical water usage, with excess usage
billed at the Tier 3 rate. Billing for commercial customers will change, however, to a flat rate in January 2025 as a
result of the cost-of-service-analysis. The cost-of-service analysis determined that business water usage by these
customers is neither outdoor usage, or indoor health and safely usage, and proposed that a separate flat rate be
calculated and adopted. The Water Fund section of this document includes more discussion of the new flat rate
for non-residential customers.
The table below summarizes water sales volume (HCF) by billing tier for the last three years, and also includes
conservative projections for FY 2024-25.
CUSTOMER CONSUMPTION IN HUNDRED CUBIC FEET
Water consumption during FY 2024-25 is expected to increase 2.4% to 15.6 thousand acre feet compared
to the 15.1 thousand acre feet projected for FY 2023-24. This slight increase is a projected rebound from two
successive wet winters experienced in California, and is attributed to continued development, both residential
and commercial, along the City of Highland’s 5th Street corridor.
Based on the projection of water sales in volume, and the tier rates that will be effective throughout the year, the
District has projected water sales of $17,920,000 for FY 2024-25. The graph below shows water sales trends for
four years and the current year projection. Additional information about water rates is available in the Water Fund
section of this document.
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Budget
Tier 1 $ 6,834,379 $ 7,097,089 $ 7,082,200 $ 7,147,000
Tier 2 6,868,459 5,398,193 5,544,200 5,832,000
Tier 3 4,770,037 4,509,293 4,643,600 4,262,000
Commercial Flat Rate - - - 679,000
TOTAL $ 18,472,875 $ 17,004,575 $ 17,270,000 $ 17,920,000
FY 2024-25 BUDGET | 50
WATER SALES TRENDS
Water System Charges
Also referred to as Meter Charges, water system charge rate revenue consists of a fixed monthly rate assessed to
customers based on the size of the meter serving their property. The District sets its meter charge rates to generate
between 35% and 40% of annual water operating revenue. In doing so, the District is able to shift some of the burden
for revenue stability from unpredictable water sales, such as during times of severe drought and water restrictions, to
a more reliable fixed charge.
Meter charges were included in the cost-of-service analysis and rate study completed in January 2024 and adopted
in May 2024. Proposed adjustments will become effective beginning January of 2025. The remaining adjustment
become effective in January of each of the following two years.
Revenues have been slightly impacted by development activity in the last two years as there have been approximately
120 new residential connections added to the District system. Development could potentially add 50 new residential
customers consistently over the next ten years, but those new customers have not been counted and factored into
projections. Only rate adjustments scheduled for January 2025 have been included in Meter Charge projections which
are $10,525,000 for FY 2024-25.
METER CHARGES
$19,305,631 $18,472,875
$17,004,575 $17,270,000 $17,920,000
$2M
$6M
$10M
$14M
$18M
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
Tier 1 Tier 2 Tier 3 Commercial Flat Rate
$9,217,003 $9,192,297
$9,831,561
$10,119,000
$10,525,000
$8.5M
$9M
$9.5M
$10M
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
EAST VALLEY WATER DISTRICT | 51
Financial Summary
Wastewater Collection (System) Charges
Wastewater Collection charges are assessed to District customers to fund the maintenance
and replacement of wastewater collection pipelines, make wastewater debt service payments, and
fund program services associated with the Wastewater Fund.
Wastewater collection rates were included in the cost-of-service analysis and rate study completed in January
2024 and then adopted at a public hearing in May 2024. The study proposed a modest 8.6% increase over three
years beginning in July 2024. District wastewater customers include 19,450 single-family units and 10,963 multi-
family units. These unit counts multiplied by the fixed charges were used to project residential collections revenue.
620 commercial accounts will continue to be billed at a monthly flat rate plus a volumetric charge based on water
usage (measured in HCF). The volumetric rate varies according to the strength of the wastewater a customer type
typically discharges into the collection system.
Phase two of adopted collection charge adjustments was implemented in January 2023 and will be followed by
an adjustment in 2024. Projected wastewater collection revenue for FY 2024-25 is $6,515,000. A more thorough
discussion of the calculation of projected wastewater collection revenue can be found in the Wastewater Fund
section of this document.
WASTEWATER COLLECTION CHARGES
Wastewater Treatment Revenue
Wastewater generated by District customers is now treated by the newly commissioned Sterling Natural Resource
Center (SNRC) water recycling plant. Until March of 2024, some of the District’s wastewater was still being treated
by the SBMWD treatment plant.
SNRC treatment rates include a monthly fixed charge, assessed based on the number of dwelling units, for both
single-family and multifamily residential accounts. Commercial customers are billed both a monthly fixed charge,
and then a volumetric charge based on water consumption. The volumetric rate is assessed for every hundred
cubic feet (HCF) of water used, and the rate varies based on the ‘strength’ of the wastewater a customer discharges
into the District wastewater system. Strength is categorized as low strength, medium strength, or high strength.
Wastewater Treatment Charges are a revenue of the new Water Reclamation Fund, and total charges projected
for FY 2024-25 are $12,233,000.
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
Single-Family Multi-Family Commercial
$4,705,683 $4,828,526
$5,651,554
$6,018,300 $6,515,000
$1M
$2M
$3M
$4M
$5M
$6M
FY 2024-25 BUDGET | 52
WASTEWATER TREATMENT REVENUE
SNRC Non-Rate Revenue
Commencement of operations at the Sterling Natural Resource Center in Spring 2024 meant that the District will
assess and collect its own wastewater treatment revenue, and in addition, other revenue streams associated with the
anaerobic digesters and recycled water will begin to be realized. Explanations of those revenues and projections for
FY 2024-25 are presented below.
LOCAL RESOURCE INVESTMENT PROGRAM (LRIP)
In October 2018, the District signed an agreement to sell up to 11,000 acre-feet annually of recycled water produced by
the SNRC to San Bernardino Valley. San Bernardino Valley will initially pay $173 per acre-foot for recycled water made
available to recharge the local groundwater basin. The District estimates that the SNRC will produce and recharge
6,200 acre feet annually beginning in fiscal year 2024-25. As a result of recharging this water, the District will receive
an LRIP Contribution from San Bernardino Valley of $1,072,000.
WASTEWATER HAULER TIPPING FEES
In order to maximize the power generation capacity of the SNRC digesters, activated wastewater sludge from the
SNRC will be supplemented by soliciting disposal of high grade food waste at the SNRC. The District anticipates
that up to 130,000 gallons of liquid waste per day will be discharged by haulers at the SNRC for a fee of $0.08 per
gallon. The District projects that at the beginning of FY 2024-25 approximately 60,000 gallons of food waste will be
received and processed daily, with that number ramping up to 130,000 gallons per day by the end of the fiscal year.
In total, approximately 25.6 million gallons of liquid waste is expected to be accepted at the SNRC during FY 2024-25
generating tipping fees of approximately $2,048,000.
ELECTRICAL POWER GENERATION
Gases released and burned by the anaerobic digesters will be used to generate electrical power to help offset the
cost of supplying the SNRC with power. The District has also installed a two-way electric meter for situations where the
digesters are generating surplus power, which can be sold to the power grid at $0.13 per kilowatt hour. The District does
not anticipate any net revenue from power sales during FY 2024-25 as the digesters will not likely reach full capacity
until the end of the year.
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
Single-Family Multi-Family Commercial
$8,456,508
$9,764,357 $10,108,850 $10,572,200
$12,233,000
$2M
$4M
$6M
$8M
$10M
$12M
EAST VALLEY WATER DISTRICT | 53
Financial Summary
The table below provides a summary of all projected non rate revenue
from the SNRC for FY 2024-25.
Other Charges and Income
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 water, wastewater and water reclamation
services. Charges include initiation of service fees, and charges related to collection of customer payments,
including delinquent fees, final notice fees, and disconnect/reconnect fees.
In prior years, revenue from charges related to collection of delinquent customer payments (delinquent fees,
notice charges, disconnect/reconnect fees) have been significant, so the District has successfully implemented
procedures to work closely with customers to reduce the number of service disconnections for non-payment.
Revenue related to fees charges for collection efforts have been projected at $586,000 in the upcoming year.
Other Income included in FY 2024-25 projections are facilities rentals, interest, and miscellaneous revenue.
Projections for interest revenue have increased as yields are expected to remain at around 4% to 5%, and the
amount of investible funds held by the District will be fairly significant as the District has substantially completed
the construction of the SNRC and is carefully planning future capital improvements, including the incorporation of
external funding such as grants.
In total, the FY 2024-25 projection for Other Charges and Income is $1,616,000, which is calculated using adopted
fees and an estimate of the number of occurrences for each type of fee based on historical trends.
Revenue Type Unit of Measure Volume FY 2023-24 Fee Per Unit Non-Rate
Revenue Total
LRIP Contribution Acre Foot (AF) 6,200 AF $ 173.00 $ 1,072,000
Tipping Fees Gallon 25.60 MG $ 0.08 2,048,000
Power Sales kWh - $ 0.13 -
$ 3,120,000
Other Charges
$880,000Investment Income
$300,000Disconnect Notice Charge
$180,000Delinquent Fees
$106,000Reconnect Fees
$40,000Misc. and Other
$30,000Initiation of Service
FY 2024-25 BUDGET | 54
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EAST VALLEY WATER DISTRICT | 55
EXPENDITURE SUMMARY
The District prepares its annual budget and financial plan based on operating expenses proposed by
program managers, debt service payments scheduled in accordance with covenants and contractual
obligations to bondholders and other creditors, and capital expenditures prioritized in the District’s
Capital Improvement Program and equipment replacement schedules.
Resources required for these expenditures are then appropriated from the District’s Water, Wastewater, and Water
Reclamation Funds. Operating expenses are addressed on the following pages by broad cost category as listed in
the Budget Summary on page 45. Expenses are presented in more detail, by account type, in the Water, Wastewater,
and Water Reclamation Fund Sections, and again, by Program in the Program Summaries.
Employment Expenses
Budgeted Employment Expenses include salaries and benefits paid for 75 full-time employees (FTEs) and 3 part-
time employees, and also includes District contributions toward health insurance for current retirees.
Employees are represented by two in-house bargaining units, or employee partnerships, which have negotiated a
three-year Memorandum of Understanding (MOU) regarding wage and benefit adjustments through FY 2025-26.
$2,161,000Capital Expenditures
Expenditures by Category
$15,254,750Contract Services
$10,875,000
Debt Service
$14,829,000
Employment Expenses
Other Operating
$543,000
$833,000Water Costs
$2,808,250Materials & Supplies
$4,625,000Power Costs
FY 2024-25 BUDGET | 56
Salaries include regular wages, overtime and on-call pay, paid leave time, incentives, and differential payments which
are awarded upon attainment of designated certifications. Per an agreement with employees at adoption of the
current MOU, a 5% COLA will also take effect in FY 2024-25 in addition to pay scale step increases of 5% available for
employees who have not reached the top step in their pay range, subject to annual performance evaluations. With new
positions at the SNRC being filled to ensure full-time oversight of the plant, and the terms of the new MOU, projected
salaries expense for FY 2024-25 is $10,173,000.
Benefit programs include a retirement plan with the California Public Employee Retirement System (CalPERS), a
cafeteria health insurance plan, a deferred compensation plan with employer matching, and Worker’s Compensation
and Medicare insurance. The District also contributes up to $850 per month toward retiree health insurance.
The most significant employee benefit is the CalPERS retirement plan. Funding requirements for the plan are
determined through actuarial valuations conducted by CalPERS and include contributions from both the District and the
employees. Contributions from the District are made toward the plan’s annual normal cost, at a rate of 15.53% of payroll
for employees hired prior to January 2013 (Classic), and 7.94% of payroll for post January 2013 hires (PEPRA), and as a
lump sum against the plan’s unfunded liability. In recent years, unfunded pension liabilities have risen significantly as
the plan struggles to meet the expectation administrators have set to earn a 7% return on plan assets each year. The
rise of unfunded liabilities has led plan administrators to adopt 25 year amortization schedules, requiring increasing
annual contributions to the plan, in an attempt to ensure that the plan is ultimately fully funded. However, instead of
relying on the administrator plans for funding, the District has implemented an aggressive 15 year level-pay plan to
amortize unfunded pension liabilities in order to reduce the cost of this liability. While the 15-year plan requires higher
initial annual contributions of $1,165,981, the shorter amortization period is projected to save the District $3.5 million. For
FY 2024-25, District paid costs related to the retirement plan are projected to increase 4.8%.
Healthcare costs are also split between the District and employees as the District pays 90% to 95% of premiums equal
to the designated ‘benchmark’ insurance plan, with employees paying the balance. Premiums for the benchmark plan
increased 2.49% between 2023 and 2024, therefore a similar decrease for the cost of healthcare benefits is expected.
Contributions toward retiree health insurance premiums are capped at $850 per month for FY 2024-25. Payments
continue until the retiree reaches the age of 65, or Medicare age, provided they meet all eligibility requirements for
this benefit. Worker’s compensation and life insurance premiums, cell phone allowances, and auto allowances for
managers make up the remaining benefits.
Total District paid benefits are expected to increase 8.4% to $4,305,000 for FY 2024-25, while contributions toward
retiree health insurance were determined by an actuary to be $351,000.
SALARIES AND BENEFITS
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
Salaries Benefits Retiree Health Benefit
$2M
$4M
$6M
$8M
$10M
$12M
$14M
$11,673,338 $12,336,284 $13,057,464 $12,963,183
$14,829,000
EAST VALLEY WATER DISTRICT | 57
Financial Summary
Water Costs
The District anticipates customer demand for approximately 15,528 acre-feet, or 5.06 billion
gallons, of water during FY 2024-25. This is a projected 5% decrease in demand compared to
projections used for FY 2023-24, as actual demand will fall short of projections in the prior year due
to the wet winter season at the beginning of 2024.
The District meets customer demand by procuring water from three different raw water sources – groundwater,
surface water, and the purchase of imported water. Each of these sources have associated rates, fees, or
assessments charged by other agencies/companies as explained below:
Total water costs associated with these three sources are projected to be $833,000 for FY 2024-25.
WATER COSTS
Groundwater
The District obtains approximately 80% of its water supply through its wells by pumping water
from the Bunker Hill Groundwater Basin. The fee associated with pumping groundwater is
paid to the San Bernardino Valley Conservation District. The District’s total assessment for
FY 2024-25 is projected to be $352,000.
Surface Water
Stockholder assessments paid to the North Fork Water Company (NFWC) on company
shares owned by the District. Annual assessments are set to cover the costs of operating
NFWC and includes delivery of Santa Ana River surface water, also based on the number
of shares owned. The District owns approximately 7,147 shares and projects that the
assessment will be $181,000 and is budgeted accordingly.
Purchased Water
Paid to San Bernardino Valley to buy State Water Project at $126 per acre foot (AF) when
available. Due to the significant amount of rainfall and snow pack in California last winter,
at least 30% of the normal allocation of water is available from the State Water Project. The
District has budgeted $300,000 for up to 2,400 acre feet of water from the State Water
Project in FY 2024-25.
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
Purchased Water GW Council Assessment Surface Water
$200K
$400K
$600K
$800K
$506,879
$373,096
$257,161
$595,316
$833,000
FY 2024-25 BUDGET | 58
Contracted Wastewater Treatment
As outlined in the discussion about wastewater treatment revenue, the District transitioned from contracting with the
SBMWD for wastewater treatment, to commencing its own wastewater treatment operations at the new Sterling Natural
Resource Center (SNRC) during FY 2023-24. Accordingly, contracted treatment payments, previously displayed as a
single line item, have been replaced in this document by various costs associated with operating a treatment plant,
capital costs, and debt service payments to the State Water Resources Control Board on a low-interest loan used for
financing the construction of the SNRC.
The transition of costs is displayed in the accompanying Water Reclamation Fund section.
WASTEWATER TREATMENT COSTS
Annual payments to the SBMWD for wastewater treatment services has represented approximately 22% of the District’s
annual budget in past years. Going forward, however, contracted treatment payments will be replaced by new debt
service payments, SNRC treatment staff salaries, and other operating costs displayed in other sections of this budget,
and also summarized in the Water Reclamation Fund.
Power Costs
Power costs include the electrical power for extracting groundwater through wells, treating imported water, surface
water, and groundwater when necessary, and distributing water throughout nine pressure zones within the District.
Significant power costs will also be incurred for the SNRC in FY 2024-25 as the new plant commences its first year of
operation.
Rates for electrical power have been steadily increasing over the past three years, resulting in significant budget
pressure, despite the fact that the District has implemented various energy conservation measures including the
installation of high efficiency pumps at several plants, and construction of a hydroelectric generation facility at the
District’s surface water treatment plant (Plant 134), to help mitigate rising costs. In addition, District operations staff works
closely with representatives from Southern California Edison (SCE) to try to ensure that water production facilities are
assigned Time-of-Use (TOU) rates wherever possible, encouraging staff to operate facilities to take advantage of the
off-peak rates. In spite of these efforts to control costs, electricity rate pressures have resulted in steadily increasing
power costs.
The addition of the SNRC had the potential to more than double the District’s power demand. In order to mitigate the
cost, the District added anaerobic digesters to the SNRC project to convert wastewater sludge, supplemented with
imported liquid food waste, into energy. The District contracted with SCE to install a two-way meter at the plant, so any
excess energy produced by the digesters in the future can be sold on the power grid. During startup, and at least for the
FY 2024-25, the District expects to consume all power generated on-site for the operation of the plant and expects that
the SNRC will be a net user of power. A budget of $1,400,000 has been established for net power costs at the SNRC
for FY 2024-25. This amount is approximately half of the expected cost to run the plant without the self-generated
capabilities with the digestor.
Power costs for water production were approximately $2.2 million in FY 2023-24, well below the budgeted amount
of $2,985,000. The District was expecting Edison rate increases in combination with a surge of water usage following
a very wet winter in FY 2022-23 to cause energy costs to rise significantly. Instead, a 3% decrease in customer water
usage resulted in lower than expected power costs for water production. In projecting power costs for FY 2024-25,
the District again expects Edison rate increases, although the percentage is not yet known, and anticipates that the
loss of three wells that are too close to the new regional recycled water recharge basins, will make it difficult to avoid
peak time-of-use power rates until replacement wells can be placed in service. Under these circumstances, the District
expects power costs for water production to be $3,225,000 in FY 2024-25.
Based on the above, the total proposed budget for power to run production facilities in FY 2024-25 is $4,625,000.
EAST VALLEY WATER DISTRICT | 59
Financial Summary
POWER COSTS
Materials and Supplies
Materials and supplies are purchased to assist staff with the performance of their daily tasks. For administrative
programs, materials ordinarily consist of office supplies, informational/educational printed materials for the
public, books and reference materials for staff, and small office equipment. For operating and maintenance
programs, materials also include some office supplies, but also include items such as chemicals for water
treatment, small tools and parts for distribution system repairs, fuel and lubricants, and fill materials for backfilling
trenches, among other items. Materials costs are budgeted to increase 9% to $2,808,250 for FY 2024-25.
Significant variances between prior year Contract Services costs and projections for the upcoming year is due
to Water Reclamation’s budget of $650,000 for chemicals, a new program expense.
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
Wells Boosters
$1M
$2M
$3M
$4M
$5M
Water Treatment Wastewater Treatment
$2,267,909 $2,565,150
$3,467,005 $3,733,808
$4,625,000
Plant Repair Materials
Materials &Supplies
$48,000Oce Supplies
$1,603,000
Plant Repair Materials
$1,010,000
Chemicals
$147,250Small Tools
FY 2024-25 BUDGET | 60
Contract Services
Contract services are proposed by program managers to fund ongoing needs for outside services, and periodic
technical expertise to help meet Program Goals and Objectives. For administrative programs outside services include,
but are not limited to, legal services, banking and payment processing, printing, and insurance, while technical services
would include rate consultants, engineering consultants, and legislative advocates. Operating and maintenance
programs primarily use ongoing outside services such as paving, electrical repair, landscape maintenance, and
equipment maintenance.
The budget for contract services is expected
to increase 28% to $15,254,750 for FY 2024-
25. Significant variances between prior year
contract services costs and projections for
the upcoming year include:
• A full year of operations at the SNRC
Water Reclamation Facility will
add over $3.3 million in additional
Contract Services, including solids
hauling and disposal, SCADA support,
and new laboratory services.
Other Operating Expenses
Other Operating Expenses budgeted for
FY 2024-25 total $543,000 and includes
conservation rebates, professional
development, memberships and dues,
licensing, meeting expenses, employee
recognition, and education assistance. The
District emphasizes professional growth
and leadership, encouraging employees
to utilize resources made available by the
District to continue learning through formal
education, certifications, and collaboration
with other agencies responsible for
delivering similar service to its ratepayers.
ContractServices
$9,752,250
Professional & Support Services$2,616,500
Utilities & Other
$2,292,000
Insurance
$206,000Printing & Mailing
$388,000Building & LandscapeMaintenance
OtherOperating Expenses
$85,000
Conservation Rebates
$172,000
Memberships & Dues
$175,000
Professional Development $51,000Meetings
$41,000EmployeeRecognition
$19,000Other
EAST VALLEY WATER DISTRICT | 61
DEBT OVERVIEW
East Valley Water District’s debt service payments in FY 2024-25 will be $10,175,000 on total
outstanding debt of $210,033,000 as of June 30, 2024. These amounts include the initial debt
service payment, and outstanding State Water Resources Control Board loan balance on the SNRC
water reclamation plant that was commissioned in May of 2024.
The SWRCB declared that the project was essentially complete in December 2023, establishing the date for debt
service payments to begin in December 2024. A more complete discussion about the funding for this project and
annual debt service of approximately $7.7 million annually is included in the discussion about SWRCB loans below.
The District issues debt for the purpose of building and improving capital assets, and to refund/refinance previously
issued debt when interest rates and other circumstances make it financially prudent. In September 2020, the District
refunded its outstanding 2010 and 2013 Revenue bonds with 2020 Series A & B Refunding Revenue bonds in order
to achieve annual interest savings of approximately $400,000.
The District’s Debt Management Policy states that debt may only be issued to finance capital projects that have been
incorporated into the District’s Capital Improvement Program. Additionally, debt will only be used to finance projects
if it is the most cost-effective means of doing so and the District’s credit rating will not be negatively impacted.
District policy prohibits the issuance of long-term debt to fund operating activities.
Types of Debt
REVENUE BONDS
Revenue bonds are issued to finance the construction or upgrade of water and wastewater facilities. Debt service
on revenue bonds is payable out of water and wastewater system net revenue.
• 2020A Refunding Revenue Bonds: Issued to refund outstanding 2010 Revenue bonds and save $380,000
annually on interest. The 2020A bonds have an outstanding balance of $14,060,000, and bear (tax-exempt)
interest ranging from 3.0% to 5.0%.
• 2020B Refunding Revenue Bonds: Issued to refund outstanding 2013 Revenue bonds, which had been
issued to finance the construction of a new administration and operations headquarters. The 2020B bonds
outstanding total $12,780,000, and bear (taxable) interest ranging from 0.42% to 2.93%.
STATE WATER RESOURCES CONTROL BOARD (SWRCB) LOANS
SWRCB loans are utilized to finance the construction or upgrade of clean drinking water or recycled water projects.
Debt service is payable out of water and wastewater system net revenue.
• Treatment Plant 134: Borrowed to finance upgrades to treatment technology at the District’s Plant 134. The
total loan outstanding is $4,901,000 bearing interest at 0%.
FY 2024-25 BUDGET | 62
• SNRC: Borrowed as primary funding for the Water Reclamation Plant known as the SNRC. The total loan
amount approved is $168.3 million. Through June 2024, approximately $143.2 million has been drawn down.
Interest on the loan is 1.8%, which has accrued on all draws against the loan during the project construction
period. The accrued interest will be added to the loan balance bringing the total amount to be repaid to $178
million. Annual debt service on this total will be approximately $7.7 million annually.
The District has also signed two SWRCB loan agreements in support of the State’s consolidation of mutual water
companies with failing water infrastructure within the District’s service area. The District is responsible for ensuring
payment on the State loans, which is payable from assessments on property formerly served by the water companies.
Assessment Districts
• Arroyo Verde & Eastwood Farms: Borrowed to fund installation of new water distribution system connected to
the District’s water supply facilities. Loans outstanding total is $311,000 and bear interest at 0%.
OTHER LOANS — SUBORDINATE
Financing agreements signed with equipment vendors, installers, or construction project managers for the purchase or
installation of equipment with useful lives of 20 years or less. Repayment periods are typically 10 years or less.
Two loans with outstanding balances totaling $1,719,000 at June 30, 2023, were paid off during the 2023-24 fiscal year.
OTHER LONG TERM OBLIGATIONS
On November 21, 2017 the District entered into a Settlement Agreement (Agreement) with SBMWD that defined the
terms under which the District would stop sourcing wastewater treatment services to SBMWD in accordance with a
1957 Joint Powers Agreement, and would construct and operate its own water reclamation facilities capable of treating
all wastewater flows generated by District customers.
One of the terms of the Agreement is that the District will pay ten annual installments of $700,000 to SBMWD to help
alleviate the loss of revenue resulting from the District’s departure. The first payment was due within 30 days after the
District began treating all wastewater generated by its customers — that occurred in March of 2024. Accordingly, the
District made the initial $700,000 payment in FY 2023-24 and will budget these annual payments through FY 2032-33.
WATER FUND WASTEWATER FUNDS
Fiscal Year Principal Interest Principal Interest Total
2024-25 $ 490,000 - $ 210,000 - $ 700,000
2025-26 490,000 - 210,000 - 700,000
2026-27 490,000 - 210,000 - 700,000
2027-28 490,000 - 210,000 - 700,000
2028-29 490,000 - 210,000 - 700,000
2030-34 1,960,000 - 840,000 - 2,800,000
TOTAL $ 4,410,000 $ - $ 1,890,000 $ - $ 6,300,000
WATER FUND WASTEWATER FUNDS
Fiscal Year Principal Interest Principal Interest Total
2024-25 $ 1,383,000 $ 789,000 $ 4,702,000 $ 3,301,000 $ 10,175,000
2025-26 1,028,000 747,000 4,783,000 3,218,000 9,776,000
2026-27 1,063,000 715,000 4,871,000 3,133,000 9,782,000
2027-28 1,098,000 682,000 4,956,000 3,046,000 9,782,000
2028-29 1,134,000 645,000 5,042,000 2,957,000 9,778,000
2030-34 6,212,000 2,634,000 26,618,000 13,388,000 48,852,000
2035-39 7,197,000 1,646,000 29,141,000 10,872,000 48,856,000
2040-44 8,479,000 581,000 31,918,000 8,086,000 49,064,000
2045-49 234,000 - 33,523,000 5,130,000 38,887,000
2050-54 - - 36,651,000 2,003,000 38,654,000
TOTAL $ 27,828,000 $ 8,439,000 $ 182,205,000 $ 55,134,000 $ 273,606,000
EAST VALLEY WATER DISTRICT | 63
Financial Summary
Impact of Current Debt Levels
A schedule of FY 2024-25 debt service payments, by debt issue, is shown
in the following schedule.
DEBT SERVICE PAYMENTS
As detailed above, debt service for FY 2024-25 on all outstanding District debt is $10,175,000. This amount
represents 19.6% of the District’s total budget for FY 2024-25. This level of debt service does not affect utility
services provided to District ratepayers but does directly impact the number of Capital Projects that can be funded
by operating revenues.
The following table presents District debt level ratios compared to 2015 Southwest Regional medians reported
by Fitch ratings. District debt used for the calculations includes loan funds borrowed for the SNRC through June
2024, but for which debt service is not yet being paid.
DEBT SERVICE THROUGH MATURITY
WATER FUND WASTEWATER FUNDS
Debt Issue Principal Interest Principal Interest Total
2020A Refunding
Revenue Bonds $ 1,030,000 $ 565,000 $ - $ - $ 1,595,000
2020B Refunding
Revenue Bonds 100,000 224,000 175,000 97,000 596,000
SWRCB Loan
Treatment Plant 134 234,000 - - - 234,000
SWRCB Loans
Assessment Districts 19,000 - - - 19,000
SWRCB Loans
SNRC (Estimated) - - 4,527,000 3,204,000 7,731,000
TOTAL $ 1,383,000 $ 789,000 $ 4,702,000 $ 3,301,000 $ 10,175,000
FY 2024-25 BUDGET | 64
Future Debt Levels
The addition of the SWRCB Loan for the SNRC will substantially increase the District’s annual debt service requirement.
Contractual payments on this loan will begin six months after completion of construction, which will be approximately
December 2024. Now that the SNRC is operational, wastewater treatment payments to SBMWD are replaced with
labor, materials, and other direct treatment costs, and debt service.
The graph below presents total debt service on existing debt through maturity.
DEBT SERVICE
Bond Ratings
Credit risk is the potential that creditors will suffer financial loss if the District fails to fulfill its obligation
to make timely payments to holders of District debt. This risk is measured by the assignment of
a rating to the District’s bonds by a nationally recognized credit rating organization. Strong credit
ratings provide benefits to District ratepayers in the form of reduced debt service costs. Prudent
financial management policies resulted in a bond rating of AA- from both Standard & Poor’s and
Fitch ratings when the District issued 2020 A & B series revenue bonds in September 2020. Fitch
affirmed this rating as the result of a review conducted in June 2024.
The AA- rating is considered a high quality, investment grade rating.
Debt Capacity and Debt Service Coverage
The District has no policy limitation, and there is no statutory limitation, on the amount of debt that may be issued by
the District, however, bond covenants for the District’s 2020 Revenue Bonds require an additional bonds test prior to
issuing additional obligations payable from Net Operating Revenue. The test determines the amount of additional debt
that may be issued by calculating the amount of net revenue available for additional debt service payments.
The Revenue Bond documents, as well as loan agreements with the SWRCB and US Bank, require that the District
maintain a debt service coverage ratio equal to 1.2 or 120 percent of annual debt service or greater.
A
$2M
$4M
$6M
$8M
$10M
Water Fund Wastewater Fund Reclamation Fund
20
2
4
-
2
5
20
2
5
-
2
6
20
2
6
-
2
7
20
2
7
-
2
8
20
2
8
-
2
9
20
2
9
-
3
0
20
3
0
-
3
1
20
3
1
-
3
2
20
3
2
-
3
3
20
3
3
-
3
4
20
3
4
-
3
5
20
3
5
-
3
6
20
3
6
-
3
7
20
3
7
-
3
8
20
3
8
-
3
9
20
3
9
-
4
0
20
4
0
-
4
1
20
4
1
-
4
2
20
4
2
-
4
3
20
4
3
-
4
4
20
4
4
-
4
5
20
4
5
-
4
6
20
4
6
-
4
7
20
4
7
-
4
8
20
4
8
-
4
9
20
4
9
-
5
0
20
5
0
-
5
1
20
5
1
-
5
2
20
5
2
-
5
3
20
5
3
-
5
4
20
5
4
-
5
5
Water
Fund
Wastewater
Fund
Reclamation
Fund Total
REVENUE
Sales & Services $ 28,445,000 $ 6,515,000 $ 12,233,000 $ 47,193,000
Other Charges 511,000 115,000 3,120,000 3,746,000
Interest & Miscellaneous Revenue 540,000 100,000 350,000 990,000
Grants / Self Generation Incentives - - 3,650,000 3,650,000
TOTAL REVENUES $ 29,496,000 $ 6,730,000 $ 19,353,000 $ 55,579,000
OPERATING EXPENSES
Programs $ 25,148,000 $ 6,006,000 $ 7,705,000 $ 38,859,000
TOTAL OPERATING EXPENSES $ 25,148,000 $ 6,006,000 $ 7,705,000 $ 38,859,000
NET REVENUE $ 4,348,000 $ 724,000 $ 11,648,000 $ 16,720,000
ANNUAL $ $ 2,662,000 $ 482,000 $ 7,731,000 $ 10,875,000
DEBT COVERAGE RATIO 1.63 1.50 1.51 1.54
EAST VALLEY WATER DISTRICT | 65
Financial Summary
The FY 2024-25 proposed Budget provides the net revenue to debt
ratios shown in the table below.
DEBT SERVICE COVERAGE
The District’s Debt Management Policy stipulates that
debt may only be issued to finance capital projects.
FY 2024-25 BUDGET | 66
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EAST VALLEY WATER DISTRICT | 67
FUND EQUITY & RESERVES
As previously discussed, EVWD operates water, wastewater collection, and water reclamation
enterprise activities; the District does not have governmental or non-major enterprise activities as
part of its operational structure.
For financial reporting purposes, each of the District’s activities report Equity, the excess of Assets and Deferred
Outflows over Liabilities and Deferred Inflows, as Net Position. Also for financial reporting purposes, Net Position
is reported in three distinct classifications:
For budgeting purposes, and for purposes of this discussion, the three classifications above will be referred to as
designations of the District’s equity, rather than of Net Position.
Restricted and unrestricted equity are spendable reserves, Equity Invested in Capital Assets is not. Equity Invested
in Capital Assets maintains a running balance of resources previously spent on the acquisition and construction of
capital assets, less outstanding long-term debt, and net of depreciation of those capital assets over time. It does
not include spendable funds that are available for appropriation and is therefore not considered as part of the
budget process.
Restricted Net Position may include any or all of the following in a given year: 1) unspent proceeds from the
issuance of long-term debt, 2) developer paid capacity fees, and 3) debt service reserves. Unspent debt proceeds
and capacity fees are available for appropriation for capital projects, but only as defined by contractual agreement
with bondholders and other creditors, or by studies adopted by the District that state the purpose and amount of
capacity fees to be collected from developers. Debt proceeds are used only for projects specifically stated in debt
agreements, and capacity fees are used only for construction of projects that expand the capacity of the District’s
infrastructure. Debt service reserves may only be used to pay debt service on the associated debt, if and when
needed. The amount of funds required to be held in this reserve is equal to one year’s debt service.
Unrestricted fund equity is the residual after the balances in the other two classifications of equity have been
determined. The District has the most flexibility in determining how unrestricted equity may be appropriated, and
the Governing Board has done so by establishing a Reserve Funds Policy, which is summarized on pages 34-35.
The policy, which was revised in February 2024, establishes two designations for unrestricted equity, and has
defined their purpose, order of priority for funding, target levels, and uses. Those unrestricted designations are the:
Invested in
Capital Assets Restricted Unrestricted
Operating
Reserve
Capital
Replacement
Reserve
FY 2024-25 BUDGET | 68
The Operating Reserve has the highest priority and is funded first out of any excess of revenue over expenditures at
the end of each fiscal year. When the Operating Reserve has reached its target level of 120 days operating expenses,
excess funds are applied to the Capital Replacement Reserve with a minimum target level of twice the annual average of
the District’s five year Capital Improvement Program, and a maximum level equal to the five year CIP total. If the Capital
Replacement Reserve reaches its maximum target, excess funds are to be placed back in the Operating Reserve.
Expenditure of funds out of any of the Unrestricted Reserve categories will be replenished with excess Operating
Reserves, and then by transfer from reserves with lower priority. The District’s Governing Board may take action to
transfer balances between the Unrestricted Reserve designations at any time.
Enterprise Reserves
Water Fund Reserves
The Water Fund is projected to have $6,200,052 in Operating Reserves, $7,292,000 in the Capital Replacement
Reserve, and $2,793,420 in Restricted Reserves at the end of FY 2024-25. The Water Reserves table presents changes
to the Water Fund unrestricted and restricted equity, broken down by reserve designation, over a five year period, and
includes beginning balances, annual activity, and ending balances. Target levels for each of the reserve designations,
in accordance with the District’s reserve policy, are also shown.
UNRESTRICTED RESERVES
Funding for unrestricted reserves is built into rates when the District conducts a cost-of-service analysis; this occurs
approximately every five years. Rate adjustments were last adopted in May 2024 and will become effective in three
phases on January 1st of each year, 2025, 2026, and 2027. Modeling for the new rates continued to focus on collecting
at least 35% of revenue from the fixed system (meter) charges as California continues living with droughts and mandatory
conservation, which results in reduced water sales. The unrestricted Operating Reserve balance will remain near its
target level during the fiscal year, while funds from the unrestricted Capital Replacement Reserve will be drawn upon to
supplement operating revenue for many important capital projects including drilling a rehabilitation of an existing tank.
Operating Reserve
Water Enterprise
Capital
Replacement Reserve
Capital
Replacement Reserve
Operating Reserve
Wastewater Enterprise
Capacity Fees Capacity Fees
Capital
Replacement Reserve
Operating Reserve
Water Reclamation Enterprise
Capacity Fees
Water Unrestricted Reserves Wastewater Unrestricted Reserves
Water Reclamation Unrestricted Reserves Restricted Reserves
EAST VALLEY WATER DISTRICT | 69
Financial Summary
RESTRICTED RESERVES
Restricted Reserves are from the collection of water capacity fees from new development.
Although the receipt of capacity fees is not included in revenue projections and budgeted,
accumulated fees are available for appropriation for certain capital improvement projects. $3,000,000 of restricted
reserve balances are budgeted for use toward construction of a new well during FY 2024-25, leaving a projected
year-end balance of $2,793,420.
UNRESTRICTED AND RESTRICTED EQUITY — WATER
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
FY 2024-25
Budget
WATER OPERATING RESERVE
Maximum Target Level
120 Days Operations $ 6,025,000 $ 6,366,000 $ 6,645,000 $ 7,245,000 $ 8,400,000
Beginning Fund Balance 6,489,732 6,031,622 8,405,421 6,645,000 6,200,052
Revenue 29,145,482 29,273,276 28,250,377 28,667,803 29,496,000
Operating / Non-Operating
Expenditures (20,132,623) (22,435,689) (21,919,678) (21,161,367) (25,148,000)
Capital Expenditures (4,179,287) (5,131,241) (7,134,813) (3,365,000) (1,686,000)
Debt Principal Payments (2,393,628) (2,120,011) (2,161,691) (3,067,000) (2,662,000)
Land Sale / Transfer
CIP from Wastewater (6,298,054) 2,448,816 - - -
Transfer to Other Reserves 3,400,000 338,648 1,205,384 (1,519,384) -
ENDING WATER
OPERATING RESERVE $ 6,031,622 $ 8,405,421 $ 6,645,000 $ 6,200,052 $ 6,200,052
WATER CAPITAL REPLACEMENT RESERVE
Minimum Target Level $ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,314,000 $ 10,314,000
Beginning Fund Balance 13,738,648 10,338,648 10,000,000 8,794,616 10,314,000
Transfer from (to) Other Reserves (3,400,000) (338,648) (1,205,384) 1,519,384 -
Capital Expenditures - - - - (3,022,000)
ENDING WATER CAPITAL
REPLACEMENT RESERVE $ 10,338,648 $10,000,000 $ 8,794,616 $ 10,314,000 $ 7,292,000
TOTAL UNRESTRICTED
RESERVES - WATER $ 16,370,270 $ 18,405,421 $ 15,439,616 $ 16,514,052 $ 13,492,052
FY 2024-25 BUDGET | 70
WATER RESERVES
Wastewater Fund Reserves
The Wastewater Fund is projected to have $2,334,455 in Operating Reserves, $7,000,000 in the Capital Replacement
Reserve, and $3,529,854 in Restricted Reserves. The following table presents changes to the Wastewater Fund
unrestricted and restricted equity, broken down by reserve designation, over a five year period, and includes beginning
balances, annual activity, and ending balances. The target levels established for each reserve designation, in accordance
with the District’s Reserve Funds Policy, are also shown.
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
FY 2024-25
Budget
WATER CAPACITY FEES
No Target Level $ - $ - $ - $ - $ -
Beginning Fund Balance 2,284,023 2,576,874 3,560,177 4,527,579 5,793,420
Fees Collected 292,851 983,303 967,402 1,265,841 -
Capital Expenditures - - - - (3,000,000)
ENDING WATER
CAPACITY FEES $ 2,576,874 $ 3,560,177 $ 4,527,579 $ 5,793,420 $ 2,793,420
TOTAL RESTRICTED
RESERVES - WATER $ 2,576,874 $ 3,560,177 $ 4,527,579 $ 5,793,420 $ 2,793,420
$16,370,270 $18,405,421 $15,439,616 $16,514,052
$13,492,052
$2,576,874 $3,560,177 $4,605,274 $5,793,420
$2,793,420 $5M
$10M
$15M
$20M
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
Unrestricted Restricted
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
FY 2024-25
Budget
WASTEWATER OPERATING RESERVE
Maximum Target Level
120 Days Operations $ 1,250,000 $ 1,850,000 $ 1,900,000 $ 2,000,000 $ 2,250,000
Beginning Fund Balance 2,311,575 2,540,325 538,315 8,679,634 1,533,728
Revenue 4,846,067 5,189,870 5,795,316 6,935,418 6,730,000
Operating / Non-Operating
Expenditures (4,920,069) (4,070,081) (4,913,771) (5,821,324) (6,103,000)
Capital Expenditures (5,885,302) (2,951,799) (2,951,799) (585,000) (242,000)
Debt Principal Payments (110,000) (170,000) (175,000) (175,000) (385,000)
SRF Loan Proceeds - Net - - 10,386,573 - -
Transfer to Other Reserves - - - (7,500,000) -
Transfer CIP to Other Fund 6,298,054 - - - -
ENDING WASTEWATER
OPERATING RESERVE $ 2,540,325 $ 538,315 $ 8,679,634 $ 1,533,728 $ 1,533,728
WASTEWATER CAPITAL REPLACEMENT RESERVE
Minimum Target Level $ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000 $ 2,000,000
Beginning Fund Balance - - - - 7,500,000
Transfer from Other Reserves - - - 7,500,000 -
Loans from (to) Other Reserves - - - - -
Capital Expenditures - - - - -
ENDING WASTEWATER CAPITAL
REPLACEMENT RESERVE $ - $ - $ - $ 7,500,000 $ 7,500,000
TOTAL UNRESTRICTED
RESERVES - WASTEWATER $ 2,540,325 $ 538,315 $ 8,679,634 $ 9,033,728 $ 9,033,728
EAST VALLEY WATER DISTRICT | 71
Financial Summary
UNRESTRICTED AND
RESTRICTED EQUITY — WASTEWATER
UNRESTRICTED RESERVES
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
FY 2024-25
Budget
WASTEWATER CAPACITY FEES
No Target Level $ - $ - $ - $ - $ -
Beginning Fund Balance 1,696,736 1,837,888 2,701,340 3,144,381 3,723,964
Fees Collected 141,152 863,452 443,041 579,583 -
Debt Issued - - - - -
Capital Expenditures - - - - -
ENDING WASTEWATER
CAPACITY FEES $ 1,837,888 $ 2,701,340 $ 3,144,381 $ 3,723,964 $ 3,723,964
TOTAL RESTRICTED
RESERVES - WASTEWATER $ 1,837,888 $ 2,701,340 $ 3,144,381 $ 3,723,964 $ 3,723,964
FY 2024-25 BUDGET | 72
The accumulation of wastewater Operating and Capital Replacement reserves have been limited due to the investment
in construction of the SNRC, a water reclamation facility for which the Water Reclamation Fund was established in
FY 2022-23. Prior to establishing the Water Reclamation Fund, the Wastewater Fund financed costs not covered by
a grant/loan agreement provided by the State Water Resources Control Board (SWRCB) affecting its ability to build
reserves, in spite of the fact that rate adjustments were implemented in each of the years beginning with FY 2021-22.
However, in FY 2022-23, with the establishment of the Reclamation Fund and with the District being granted a second
amendment to its SWRCB loan agreement, whereby an additional $18 million in construction costs became eligible for
reimbursement from the SWRCB loan, more than $10 million in cash funded costs were reimbursed to the Wastewater
Fund filling its unrestricted reserves. The FY 2024-25 balanced budget does not project any increases or decreases
to wastewater fund unrestricted reserves during the fiscal year, therefore total unrestricted reserves are projected to
remain at $9,033,728.
RESTRICTED RESERVES
Restricted Reserves are primarily from the collection of wastewater capacity fees from new development. The table
also includes balances and activity for restricted Wastewater capacity fees. Although the receipt of capacity fees is
not included in revenue projections and budgeted, accumulated fees are available for appropriation for certain capital
improvement projects. The projected restricted reserve balance at the end of FY 2024-25 is $3,723,964.
The projected total for all Wastewater Fund reserves at the end of FY 2024-25 is $12,757,692.
WASTEWATER RESERVES
Water Reclamation Fund Reserves
The Water Reclamation Fund was established to account for the revenues and expenditures related to the Sterling
Natural Resource Center water reclamation plant which began operations in January of 2024. Target levels will be
established as they are for other funds, in accordance with the District’s Reserve Funds Policy.
$2,701,500
$1M
$3M
$5M
$7M
$9M
Unrestricted Restricted
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
$9,033,728 $9,033,728
$538,315
$2,540,325
$1,837,888
$3,147,881
$8,679,634
$3,723,964 $3,723,964
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
FY 2024-25
Budget
RECLAMATION OPERATING RESERVE
Maximum Target Level
120 Days Operations $ - $ - $ - $ 4,100,000 $ 5,235,000
Beginning Fund Balance - - - - 529,659
Revenue 8,456,508 9,764,357 10,108,850 11,266,603 15,703,000
Operating/Non Operating
Expenditures (8,456,508) (9,764,357) (10,286,707) (10,086,944) (10,943,000)
Capital Expenditures - - - (150,000) (233,000)
Debt Principal Payments - - - - (4,527,000)
Transfer from (to) Debt Service
Reserve - - 177,857 (500,000) -
ENDING RECLAMATION
OPERATING RESERVE $ - $ - $ - $ 529,659 $ 529,659
TOTAL UNRESTRICTED
RESERVES - RECLAMATION $ - $ - $ - $ 529,659 $ 529,659
RECLAMATION DEBT SERVICE RESERVE
Target - One Year’s
Annual Debt Service $ - $ - $ - $ - $ 7,731,000
Beginning Fund Balance - - - - 4,000,000
Transfer from Other Reserves - - - 4,000,000 -
Loans from (to) Other Reserves --- - -
Grants & Other Contributions - - - - 3,650,000
ENDING RECLAMATION
DEBT SERVICE RESERVE $ - $ - $ - $ 4,000,000 $ 7,650,000
RECLAMATION CAPACITY FEES
No Target Level $ - $ - $ - $ - $ -
Beginning Balance 2,518,595 1,860,609 2,736,642 3,008,522 96,896
Capacity Fees Received 143,182 876,033 449,737 588,374 -
Expenditures / Transfers
to Other Reserves (801,168) - (177,857) (3,500,000) -
ENDING RECLAMATION
CAPACITY FEES $ 1,860,609 $ 2,736,642 $ 3,008,522 $ 96,896 $ 96,896
TOTAL RESTRICTED
RESERVES - RECLAMATION $ 1,860,609 $ 2,736,642 $ 3,008,522 $ 4,096,896 $ 7,746,896
EAST VALLEY WATER DISTRICT | 73
Financial Summary
UNRESTRICTED AND
RESTRICTED EQUITY — RECLAMATION
FY 2024-25 BUDGET | 74
UNRESTRICTED RESERVES
Prior to the SNRC, the District contracted with the SBMWD for wastewater treatment, and all revenue billed and
received was remitted to the SBMWD. Given this agreement, there was no opportunity or reason to build a reserve for
wastewater treatment operations.
The Water Reclamation Fund will establish unrestricted operating and capital replacement reserves, but unlike other
funds, the Water Reclamation Fund must first establish a Debt Service reserve. As with other reserve funds, there is
a clear prioritization and target for all types. Projections for the Reclamation Fund operations through the end of FY
2023-24 estimate that the Fund will have a surplus of approximately $1,030,000, of which $500,000 will be transferred
to the Debt Service Reserve, and the balance of $529,659 will begin to build an Operating Reserve. FY 2024-25 will
be the first full year of operations for the Reclamations plant, and the first payment on the state loan financing the plant
construction is due in December.
RESTRICTED RESERVES
The tables for accumulated wastewater treatment capacity fees, which belong to the Reclamation Fund, and for the
new Debt Service Reserve are shown above. The District began collecting wastewater treatment capacity fees when
construction began on the SNRC, for this reason the accumulation of restricted funds began occurring prior to the
creation of the Water Reclamation Fund. The debt service reserve, which is required by section 3.7(a) of the SNRC
loan funding agreement with the State Water Resources Control Board, must have a balance equal to one year’s
debt service on the loan from the SWRCB, approximately $7,500,000 (the Target Level). In FY 2023-24, a total of
$4,000,000 was transferred by the Operating and Capacity Fee reserves to the Debt Service reserve to begin building
the required balance. In FY 2024-25, an additional $3,650,000 in grants (CA Natural Resource Agency) and self-
generation incentive payments (Edison) will supply the balance needed to finish funding the Debt Service reserve.
The projected total for all Reclamation Fund reserves at the end of FY 2024-25 is $8,276,555.
RECLAMATION RESERVES
$2,736,642
$1M
$3M
$5M
$7M
$9M
Unrestricted Restricted
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Estimated
FY 2024-25
Budget
$1,860,609
$3,008,522 $4,096,896
$7,746,896
$529,659 $529,659
EAST VALLEY WATER DISTRICT | 75
LONG-RANGE FINANCIAL PLAN
The Long-Range Financial Plan provides a forward-looking view of the District’s three different funds,
allowing leadership, along with other stakeholders, to evaluate whether financial resources will be
available to achieve the District’s long-term goals and objectives included in the Five-Year Work Plan.
The Five-Year Work Plan and long range financial planning serve conjunctively as tools for future decision making
regarding the District’s spending and projected revenues.
As a multi-beneficial organization that provides water, wastewater, and water reclamation services, the District’s
long-term planning efforts consider factors such as the age, condition, and efficiency of infrastructure used to deliver
world-class services to District customers and maintaining compliance with changing regulations. Over the last
decade, the cyclical droughts in California has raised water supply reliability, operational flexibility, and water quality,
as prominent issues in strategic planning. Based on these identified priorities, the District has developed goals that
will have a significant impact on the District’s financial planning and Budget over the next few years, including:
• Cost recovery through user rates and development fees, as applicable;
• Address rapidly rising energy costs and green energy regulations;
• Ensure water quality and supply reliability;
• Maintain organizational culture and staff capabilities; and
• Replace aging infrastructure.
The achievement of these goals is subject to certain assumptions but will remain a priority as they support the
District Vision and Five-Year Work Plan.
User Rates & Development Fees From Reserves
COST DRIVER ASSUMPTION LINK TO DISTRICT GOALS AND OBJECTIVES
Utility User Rates Support
Reasonable Costs Related
to Existing Customers;
Development Fees Pay for
New Infrastructure
• Water usage per capita
will not increase due to
conservation efforts
• Development will add 50
customers annually to
District service area
• Practice Transparent Fiscal
Management
―Conduct Cost-of-Service
Analysis for Rates
• Enhance Planning Efforts for
Future Demand
Energy Costs and Green
Energy Regulations
• Digesters at SNRC
will support energy
requirements of plant
• Incentives and federal
credits will help defray the
cost of additional self-
generation projects
• Identify Opportunities to Optimize
Natural Resources
―Analyze Alternative
Energy Sources
• Enhance Planning Efforts that
Respond to Future Demand
FY 2024-25 BUDGET | 76
User Rates & Development Fees from Reserves
The District updated all water and wastewater user rates in May 2024 to help ensure that operating revenue can cover
the cost of operations, debt service costs and help maintain reserves. Updated rates were based on a three year Cost
of Service Analysis and financial model, that considered the rapidly escalating cost of capital improvement projects that
are needed to replace aging facilities. Adjustments will occur in three phases, one each during the fiscal years 2024-25,
2025-26, and 2026-27.
Developer capacity fees will be updated in FY 2024-25 and will be based on an independent capacity fee study. Fees
were last updated in December 2019, and although adopted fees include a provision for annual adjustment each July
based on the prior calendar year’s Construction Cost Index, the index has not helped fees keep pace with construction
costs.
Updated miscellaneous fees and charges are primarily fees related to the collection of delinquents accounts, and
charges for Engineering services. The amount of each of the fees and charges was established by determining the
average amount of staff and equipment time required for a single occurrence, and then multiplying the time required
by labor rates and equipment rental rates.
Energy Costs and Green Energy Regulations
Construction on the Sterling Natural Resource Center (SNRC) was completed in FY 2023-24, including anaerobic
digesters capable of generating three megawatts of electrical power. This amount of power self-generation should
allow the District to power the plant and produce excess energy to sell back to the Edison grid as soon as FY 2025-26
COST DRIVER ASSUMPTION LINK TO DISTRICT GOALS AND OBJECTIVES
Water Quality and
Reliability
• Recycled water from SNRC
will provide sustainable
supply for recharge
• Existing treatment
processes will need to
be enhanced to ensure
product water meets
standards
• Ensure Safe & Reliable Services
―Complete Construction of SNRC
―Construct Third Monitoring Well
Near Recycled Water Recharge
―Evaluate Feasibility of Salt
Mitigation
Organizational Culture /
Staff Capabilities
• Staff training, engagement
and knowledge transfer
will facilitate world class
customer relations
• Maximize Internal Capabilities
Through Professional Development
―Develop Succession Plan
―Evaluate IT, SNRC Staffing
―Enhance Emergency
Preparedness Training
Aging Infrastructure
• District’s rates will
provide revenue for
some, but not all, capital
improvement projects
• Grant funding will be
available to help pay for
the District’s infrastructure
improvements
• Dedicate Effort Toward System
Maintenance & Modernization
―Pipeline Replacement Program
―Water Reservoir Rehabilitation
Program
―New Well Construction
―Pursue Alternative Funding
Sources
EAST VALLEY WATER DISTRICT | 77
Financial Summary
While other self-generation District facilities have not shared in the same
level of success, state regulation requiring the integration of electric vehicles into
the District’s fleet and the furtherance of other green energy goals, and the rising cost of
purchased power, compel the District to explore more clean energy generating options, particularly
while there are federal incentives to invest in clean energy alternatives. Over the next five years the District will
consider the addition of solar panels and Tesla batteries, and consider participating in a regional effort to acquire
hydro facilities, to help alleviate the pressures of rising energy prices and new regulations.
Water Quality and Reliability
The District built a State Water Project turnout at its Surface Water Treatment Plant in order to utilize as much
imported water as feasible. This strategy would preserve water in the groundwater basin and allow the District to
take delivery of, and treat, water at a high elevation, using gravity to assist with water distribution to customers.
The alternative is to incur significant pumping costs by extracting water with wells and then pumping it uphill for
distribution.
Unfortunately, California continues to experience cyclical droughts, in which State Water Project deliveries are
unreliable. For FY 2023-24, State Water Project contractor agencies, the source for the District’s imported water,
have been told their annual allocation of imported water will be 15%, whereas, in the previous fiscal year, the
supply provided was 100% of requested. As a result, EVWD will experience fluctuating power costs to pump
groundwater over the next five years to offset the unreliability of available imported water.
Organizational Culture and Staff Capabilities
An aging workforce, emerging technology, inflation, and beginning a new enterprise activity with the completion
of the Sterling Natural Resource Center (SNRC) water recycling facility have highlighted the need for the District
to remain competitive regarding staff compensation. This is necessary in order to attract and retain talented team
members to operate the state-of-the-art SNRC, or implement and maintain new technologies, while at the same
time the District must remain prudent with the public funds used to pay compensation.
Inflationary pressures resulted in an average of 4.3% COLA adjustments to salaries during the current three year
Memorandum of Understanding with staff and will likely result in similar percentages being negotiated for future
years when the current MOU ends in June 2026.
Aging Infrastructure
As mentioned under User Rates, adopted rates included funding for the Capital Improvement Program including
water main replacements. The District must also replace three wells that were taken off-line due to their proximity
to SNRC recycled water recharge basins, and the rapidly increasing cost to build new water tanks/reservoirs
makes it imperative that the District allocate resources for the rehabilitation of existing tanks. Having the funding
available to proactively contract for rehabilitation projects, rather than reacting to reports of system leaks or
failures, allows the District to select the most opportune time to take plants or infrastructure off-line, minimizing
overtime, avoiding excess power to run alternate facilities during peak hours, and [ptemtoa;;u avoiding water
losses.
The District has identified specific plants for rehabilitation and includes rehabilitation projects in Capital budget
requests each year, but the District is also actively searching for external funding.
FY 2025-29 Forecast
REVENUE FORECAST
Water, wastewater, and reclamation revenues are expected to increase moderately over the next five years due
to continued development activity and approved rate adjustments. Rate adjustments were adopted in May 2024
and will be implemented beginning in July 2024. Additional approved rate adjustments become effective in
January 2025.
FY 2024-25 BUDGET | 78
Water Revenue projections include approved rate adjustments as well as a modest growth rate of 2% annually. Sales
per capita is expected to remain flat as water budget based tiered rates implemented by the District incentivize
consumers to use water efficiently.
Wastewater revenue projections include rate adjustments in July 2024, for both collection and treatment charges,
of about 7.0%. For years subsequent to 2024, a 3.0% escalation factor was used to account for potential future rate
increases and/or growth related to new development.
Other operating revenues, such as LRIP contributions from the groundwater basin watermaster for delivering recycled
water for recharge, and tipping fees from waste haulers, will increase while the SNRC is scaling up to reach full
capacity. At full capacity the SNRC is expected to produce 6,200 acre feet of recycled water and receive $173 per
acre foot for a total annual contribution from San Bernardino Valley of $1,072,000. In addition, food waste haulers are
projected to pay $.11 per gallon to offload their waste at the SNRC digesters and haulers could deliver as much as
130,000 gallons per day. The procurement and induction of external waste will be managed by a third party who will
take 20% of receipts as a fee, with the remaining 80% ($0.88 per gallon) to be received by the District. Tipping fee
revenue will be approximately $2,704,000 annually.
OPERATING COST FORECAST
Operating costs for the District include salaries and benefits, maintenance and operation of the water distribution,
wastewater collection systems, water reclamation, contract services and materials and supplies. Costs also include
monthly payments to the SBMWD for wastewater treatment services through October 2023. Toward the end of
calendar year 2023 the SNRC will begin operations and contract payments to SBMWD will be phased out as the
District gradually diverts wastewater flows to the SNRC, and those payments will be replaced by staff and direct
operating costs related to the new Water Reclamation Fund.
EMPLOYMENT EXPENSES
Labor & Benefits are the largest costs in the District’s Budget and are adjusted in accordance with a memorandum
of understanding (MOU) with employees. The current three-year MOU became effective in July 2023 and remains in
effect through FY 2025-26 and the average increase for the three years was 5% due to the results of a salary survey.
Retirement plan contributions make up two-thirds of total benefit costs and are expected to increase 1% per year, and
other benefit costs including medical are projected to increase 5% per year.
Staffing levels will increase from 73 to 75 full-time positions in FY 2024-25 as the District fills two more positions tied
to commencement of operations at the SNRC – Wastewater Treatment Plant Operator and a Facilities Maintenance
Worker.
WASTEWATER TREATMENT
Between the months of January and March of 2024, the District completed a phased transition of all of its wastewater
flows away from the City of San Bernardino treatment plant to the newly commissioned Sterling Natural Resource
Center. As a result, future years beginning with FY 2024-25 will no longer show contracted treatment costs of
approximately $8.6 million, but instead will show approximately $7.7 million in operating expenses associated with
water reclamation / recycling.
POWER COSTS
The District has taken steps to insulate ratepayers from significant increases in the cost of electricity by implementing
energy conservation measures, installing a hydro-electric generation facility, and constructing digesters at the SNRC
to generate electricity.
EAST VALLEY WATER DISTRICT | 79
Financial Summary
The SNRC digesters will take a few months to ramp up to full capacity
during FY 2024-25, so the budget for that year includes approximately $1.4 million
in net power costs incurred for reclamation activities. Thereafter, the District is projected
to increase energy production to the point where energy needed to power the operations of the
SNRC is produced on site, and to possibly produce excess energy which can be sold back to the grid.
With all of these measures in place the District continues to experience increased power costs at plants without
alternative energy sources or generation capabilities, and accordingly, will continue to investigate additional
power generation facilities. Although the existing measures mitigate the extent of price increases, the District
projects that energy costs will still increase between 3% and 5% annually for the next five years.
MATERIALS AND SUPPLIES
Materials and supplies are projected to increase by 19% in FY 2023-24 as the SNRC completes commissioning
transitioning the facility to regularly purchase chemicals and other supplies. In the following years cost increases
are based on inflation projections of 3% for FY 2024-25 through 2027-28. These significant inflation percentages
are supported by notification from vendors stating that supply chain interruptions are creating shortages and
increasing costs.
OTHER CONTRACTED SERVICES
Other Contracted Services such as facilities maintenance, professional consulting, security, customer bill
generation and printing are increasing 34% to $11.9 million for FY 2023-24, due to the commencement of SNRC
operations in Spring of 2024. Thereafter an inflation adjustment factor of 3% has been used to project costs for
the future as vendors are expected to realize, and pass through, the increased cost of materials for the reasons
explained above in the Material and Supplies Section.
DEBT SERVICE FORECAST
Debt service costs include principal and interest on Revenue Bonds and Loans issued to finance system
improvements. Future debt service cost projections include an additional loan from the State Revolving Fund
issued to finance the construction of the SNRC. The final loan amount will not be determined until the project
is complete, however, the additional debt related to this project is expected to increase annual debt service
from $3.4 million in FY 2023-24, to $10.2 million in FY 2024-25. FY 2023-24 also included the first of ten annual
installments of $700,000 to be made to the SBMWD to help offset the loss of revenue from the District which will
now treat its own wastewater.
A schedule of future debt service, including the State Revolving Fund loan from the SWRCB, is shown on page
63 of this document.
REVENUE FUNDED CAPITAL
EXPENDITURES FORECAST
Revenue funded capital spending is projected to average $4.2 million over the next five years. Projects included
in the forecast are discussed in the five-year Capital Improvement Program section of this budget.
FY 2024-25 BUDGET | 80
FORECAST FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
REVENUE
Water Sales / Wastewater
Collection $ 24,435,000 $ 25,250,000 $ 26,557,000 $ 27,678,000 $ 28,851,000
Wastewater Treatment 12,233,000 13,458,000 14,798,000 15,242,000 15,700,000
Meter Fees 10,525,000 11,320,000 12,000,000 12,120,000 12,242,000
LRIP Revenue 1,038,000 1,038,000 1,038,000 1,038,000 1,038,000
Other Operating Charges 2,674,000 3,614,000 3,609,000 3,604,000 3,599,000
Investment Income 880,000 1,367,000 1,117,000 1,279,000 1,449,000
Grants / Other Contributions 3,650,000 - 1,125,000 - 1,125,000
Other Income 110,000 120,000 120,000 120,000 120,000
TOTAL REVENUE $ 55,545,000 $ 56,167,000 $ 60,364,000 $ 61,081,000 $ 64,124,000
EXPENDITURES
Labor & Benefits $ 14,478,000 $ 15,203,000 $ 15,830,000 $ 16,484,000 $ 17,021,000
Water Costs 833,000 768,000 768,000 768,000 768,000
Power Costs 4,625,000 4,122,000 3,922,000 3,925,000 3,931,000
Contract Services 12,928,750 13,317,980 13,718,349 14,131,210 14,555,666
Materials 2,808,250 2,907,350 3,010,668 3,117,051 3,227,603
Conservation 120,000 120,000 - - -
Other Operating Expenses 819,000 826,000 833,050 840,153 847,310
Insurance 2,282,000 2,282,000 2,329,000 2,377,000 2,426,000
Debt Service 10,875,000 10,478,000 10,480,000 10,485,000 10,480,000
Capital Outlay 1,453,000 1,450,000 1,450,000 1,450,000 1,450,000
Capital Improvement Program 6,730,000 7,945,000 3,557,000 2,451,000 3,337,000
TOTAL EXPENDITURES $ 57,952,000 $ 59,419,330 $ 55,898,067 $ 56,028,413 $ 58,043,580
CHANGE IN EQUITY $ (2,407,000)$ (3,252,330) $ 4,465,933 $ 5,052,587 $ 6,080,420
BEGINNING
UNRESTRICTED EQUITY $ 39,691,719 $ 37,319,719 $ 34,067,389 $ 38,413,322 $ 43,345,909
ENDING
UNRESTRICTED EQUITY $ 37,284,719 $ 34,067,389 $ 38,533,322 $ 43,465,909 $ 49,426,329
Five Year Forecast
FY 2024-25 Through FY 2028-29
The following financial forecast is presented to provide a general understanding of how long-term goals will affect
operating revenue, operating expenditures, debt service costs, and capital expenditures over the next five years.
Budget based rates promote water efficiency and are based
on the cost-of-service while remaining equitable and fair.
water fundfy 2024-25
EAST VALLEY WATER DISTRICT | 81
WA
T
E
R
F
U
N
D
FY 2024-25 BUDGET | 82
WATER FUND
Rates
The District has taken many steps to encourage water-use efficiency and water supply reliability, and accordingly
utilizes water budget-based rates for use in billing for water usage. The water budget-based rates promote water
efficiency and are based on the cost-of-service; they are equitable and fair; and support sustainable behavior
change. The State Water Resources Control Board approves of the water budget-based rate structure for its
ability to produce superior water savings, and this alternative approach is compliant with the California Drought
Conservation Regulations.
The District also collects a monthly fixed charge based on meter size serving the property. This fixed charge helps
ensure the water fund’s long-term financial sustainability.
In May 2024, a public hearing was held in accordance with Proposition 218 at which the Governing Board
adopted rates that would adjust over a three-year period beginning January 1, 2025. The Board also approved
a recommendation to revise billing for commercial customers to a flat volumetric rate as their water use is for
business purposes and not for health and safety or irrigation purposes which are used to define water use for other
customer classes. The existing rates, and three phases of adjustments adopted in May 2024 are listed below:
COMMODITY CHARGES
EAST VALLEY WATER DISTRICT | 83
Rates Current FY 2024-25 FY 2025-26 FY 2026-27
Tier 1 $ 2.11 $ 2.19 $ 2.33 $ 2.47
Tier 2 2.70 2.84 3.02 3.21
Tier 3 4.18 4.10 4.35 4.62
Commercial Flat Rate - 2.39 2.54 2.70
East Valley Water District understands the
importance of preserving California’s water supplies.
The Water Fund pays for all activities related to acquiring and treating raw water, then pumping and
distributing the treated water to District customers.
FY 2024-25 BUDGET | 84
MONTHLY METER CHARGES
MONTHLY FIRE LINE SERVICE CHARGES
PROJECTED TIER REVENUE BY CUSTOMER CLASS
Meter Size Current FY 2024-25 FY 2025-26 FY 2026-27
5/8 in. $ 25.49 $ 27.52 $ 29.18 $ 30.94
3/4 in. 32.74 34.62 36.70 38.91
1 in. 47.24 48.83 51.76 54.87
1.5 in. 83.50 84.35 89.42 94.79
2 in. 127.00 126.97 134.59 142.67
3 in. 243.01 368.48 390.59 414.03
4 in. 373.52 901.23 955.31 1,012.63
6 in. 736.05 1,433.89 1,520.02 1,611.23
8 in. 2,041.16 2,854.65 3,025.93 3,207.49
10 in. 2,041.16 4,630.48 4,908.31 5,202.81
12 in. 2,041.16 5,695.98 6,037.74 6,400.01
Meter Size Current FY 2024-25 FY 2025-26 FY 2026-27
1 in. $8.78 $14.01 $14.86 $15.76
1.5 in.13.18 14.36 15.23 16.15
2 in.17.57 14.71 15.6 16.54
3 in.26.35 15.41 16.34 17.33
4 in.35.14 16.11 17.08 18.11
6 in.52.7 17.51 18.57 19.69
8 in.70.27 18.91 20.05 21.26
10 in.87.84 20.31 21.53 22.83
12 in.87.84 21.71 23.02 24.41
Customer Class Tier 1 Tier 2 Tier 3 Flat Rate Total
Residential $ 4,605,000 $ 3,887,000 $ 2,009,000 $ - $ 10,501,000
Multi-Family 1,937,000 777,000 1,200,000 - 3,914,000
Commercial 605,000 54,000 248,000 - 907,000
Commercial - Flat Rate --- 679,000 679,000
Irrigation / Construction - 1,114,000 805,000 - 1,919,000
TOTAL $ 7,147,000 $ 5,832,000 $ 4,262,000 $ 679,000 $ 17,920,000
Class No. Of
Accounts
Tier 1
(Acre Feet)
Tier 2
(Acre Feet)
Tier 3
(Acre Feet)
Flat
Rate
Total
(Acre Feet)Total Sales
Residential 19,976 4,920 3,254 1,111 - 9,285 $ 10,501,000
Multi-Family 479 2,067 650 664 - 3,381 3,914,000
Commercial 712 751 53 161 519 1,484 1,586,000
Irrigation /
Construction 364 - 933 445 - 1,378 1,919,000
TOTALS 21,531 7,738 4,890 2,381 519 15,528 $ 17,920,000
EAST VALLEY WATER DISTRICT | 85
Water Fund
WATER SALES
The table below projects the amount of water to be produced for FY 2024-25. The amount of water produced is more
than the amount of water sold to account for unanticipated water demand and regular system water losses.
WATER PRODUCTION (ACRE FEET)
Assumptions and Trends
The development of the revenue projections for FY 2024-25 requires management to estimate customer consumption
for the next year. The District will provide water services through approximately 21,517 domestic and irrigation
connections in FY 2024-25. In addition, 277 commercial fire services and 14 temporary hydrant meters are connected
to the District’s system. Water demand is estimated at 6,764,000 hundred cubic feet of water (HCF = 748 gallons). The
estimate is based on the baseline year consumption established for rate modeling, and actual consumption history for
the last five years. Staff is confident projections will allow adequate funding for Program Goals and Objectives without
considerable risk of overstatement.
The District considers multiple factors in calculating each customer’s monthly water budget:
Since the adoption of water budget-based rates, the District has experienced success in reducing water consumption
and stabilizing revenues to ensure operating and capital needs of the District are adequately funded.
How Water Bills Are Calculated — Residential
Indoor Water Budgets are unique to each customer and are based on the number of occupants residing in the house.
Each occupant is budgeted 55 gallons of water per day (gpd) for efficient indoor use, this allocation will drop to 47
gallons per day on January 1, 2025 in accordance with state guidelines. The total gallons per day for all occupants is
then multiplied by the number of days in the billing period.
Source of Supply FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
FY 2024-25
Budget
Ground Water 12,800 12,826 14,590 11,543 11,543
Surface Water 3,574 3,581 2,575 3,950 3,950
Purchased Water 800 800 - 1,800 1,800
TOTAL 17,174 17,207 17,165 17,293 17,293
• Number of Occupants
• Number of Dwelling Units
• Medical Needs
• Horses / Livestock
• Business Needs
• Agricultural Needs
• Irrigable Landscape
• Weather
• Meter Size
FY 2024-25 BUDGET | 86
TIER 11 INDOOR BUDGET EXAMPLE
OUTDOOR WATER BUDGETS are unique to customer property and are based on the landscape area.
Landscape area represents the square footage of the property’s landscape requiring irrigation (e.g., grass, parkways,
trees, bushes, and various plants).
TIER 22 FACTORS
In determining the customer’s outdoor budget, the following factors and conversions are made during each billing
cycle.
Square Footage of Landscape Area (Irrigable Landscape): When the District restructured its uniform rates to budget-
based rates in FY 2014-15, the District hired a consultant that provided property information for each customer’s parcel
located within the District’s service area. The consultant used an advanced camera that was attached to an airplane
flown over the District boundary capturing each parcel’s unique landscape area square footage.
Evapotranspiration (ETo): The process by which water is transferred from the land to the atmosphere by evaporation
from the soil and other surfaces and by transpiration from plants. ETo is measured in inches, which is captured and
recorded by a State-Certified weather station. The District received ETo data from the California Irrigation Management
Information System (CIMIS) Station ID 251 in Highland, California. The sum of daily ETo measurement during the billing
period is used in the calculation for efficient outdoor water usage.
Crop Coefficient (Kc): The properties of plants used in predicting evapotranspiration (ETo). Below is a table listing the
values used in each month. The District has elected to use the Cool-Season Crop Coefficient.
Square Footage to Gallons Conversion:
The District provides water in the measurement
of HCF (1 unit = 748 gallons), but the ETo
rate is measured in inches. Additionally, the
measurement of landscape area is square
foot which must be converted to gallons to
determine the outdoor budget. One square
foot equals 0.62 gallons. The sum of the billing
periods ETo is multiplied by 0.62 gallons to
develop the efficient outdoor water budget.
55 Gal 748
Persons Per Household Per Person, Per Day Days in Billing Cycle Number of Gallons
In One Unit
Tier 1 Budget
55 Gal 74835Days
7,700 Gallons or 10 Units of Water for Tier 1 Budget
Example:Tier 1 budget calculation for a home with 4 occupants during a 35 day billing cycle.
Month JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Annual
Average
Cool Season
Plant Factor 0.61 0.64 0.75 1.04 0.95 0.88 0.94 0.86 0.74 0.75 0.69 0.60 0.79
Warm Season
Plant Factor 0.55 0.54 0.76 0.72 0.79 0.68 0.71 0.71 0.62 0.54 0.58 0.55 0.65
One Foot
On
e
F
o
o
t
WATER
One Cubic Foot =
7.48 Gallons
One
F
o
o
t
One Foot
WATER
1 Inch of Water perSquare Foot = 0.62 Gallons
1”
EAST VALLEY WATER DISTRICT | 87
Water Fund
TIER 22 OUTDOOR BUDGET EXAMPLE
TIER 33 INEFFICIENT USE
When a customer exceeds their Tier 1 and Tier 2 budgets, the excess units of water used are billed at the Tier
3 rate. The District has developed its rates in accordance with Proposition 218, allowing the District and like
agencies to charge customers the highest rate due to the additional cost incurred by the District for delivering
inefficient water, including but not limited to, imported water cost, electricity expenses for pumping and boosting
water throughout the system, and chemicals needed for the treatment process.
How Water Bills Are Calculated — Non Residential
Non-residential commercial customers are billed at a flat rate for each unit of water usage to account for the fact
that usage is not specifically allocated for health and safety or irrigation purposes, but for business processes.
7480.620.95
Landscape Area
in Square Feet
Monthly
Evapotranspiration Rate
Note: This rate varies per day and month
Monthly Plant Factor
Note: Plant factor changes each month
Number of Gallons
In One Unit
Sq. Ft. to Gallons
Conversion Factor
for Irrigation
748 15,885 Gallons or 22 Units of Waterfor Tier 2 Usage
Tier 2 Usage
0.620.953,000 8.99
Landscape Area
in Square Feet
Evapotranspiration
Rate Plant Factor Sq. Ft. to Gallons
Conversion
Factor for
Irrigation
Number of
Gallons
In One Unit
Example:
Tier 2 budget calculation for a home with 3,000 sq. ft. of irrigable area.
1,500 Sq. Ft. 1,500 Sq. Ft.
0.95
8.99
May
Plant Factor
Evapotranspiration Rate
Sq. Ft. = Square Feet
HCF = Hundred Cubic Feet or 1 Billing Unit
FY 2024-25 BUDGET | 88
METER CHARGE REVENUE
Meter Size No. of
Services
Rate
July–Dec
Rate
Jan–June Total
5/8 in. 3,233 $25.49 $27.52 $1,028,000
3/4 in. 13,369 32.74 34.62 5,403,000
1 in. 4,232 47.24 48.83 2,440,000
1.5 in. 273 83.50 84.35 274,000
2 in. 299 127.00 126.97 456,000
3 in. 77 243.01 368.48 282,000
4 in. 29 373.52 901.23 222,000
6 in. 12 736.05 1,433.89 156,000
8 in. 7 2,041.16 2,854.65 206,000
Fire Service 1.5 in. 4 14.36 14.36 1,000
Fire Service 4 in. 49 16.11 16.11 10,000
Fire Service 6 in. 142 17.51 17.51 29,000
Fire Service 8 in. 64 18.91 18.91 13,000
Fire Service 10 in. 17 20.31 20.31 4,000
Fire Service 12 in. 1 21.71 21.71 1,000
TOTALS 21,808 $10,525,000
METER CHARGE REVENUE BY METER SIZE
The District’s Operating Revenue includes fixed charges, which are based on the size of the meter serving the customer’s
property. The rates meet the compliance requirements of Proposition 218. Meter Charges have been established based
on a comprehensive third-party cost-of-service analysis, and the rates provide funding for operating and capital needs.
Other Charges & Other Revenue Sources
Other charges and other revenue include fees related to the collection of delinquent accounts, investment revenue,
reimbursements from other agencies, facility rentals, and other miscellaneous revenue.
ASSUMPTIONS AND CONSIDERATIONS
Delinquent fees, final notice charges, and disconnect/reconnect fees will increase as the State moratorium on service
disconnections for non-payment has expired and collection efforts will resume.
The LAIF interest rate, which is paid on District funds invested with LAIF, lags behind adjustments to the federal rate but
should trend upward over the next year, and investment earnings with it.
Expenses
The Water Fund is one of three enterprise funds the District operates. Water Fund resources pay for operations and
maintenance of the water distribution system, repair and replacement of water infrastructure, a portion of District
customer accounts and administration costs, and debt service. Water Fund debt is incurred to provide full or partial
funding for multiple CIP projects.
EAST VALLEY WATER DISTRICT | 89
Water Fund
ASSUMPTIONS AND CONSIDERATIONS
FOR OPERATING EXPENSES
Expenses are based on the cost of providing water to meet customer demands.
Primary cost considerations and assumptions include:
• Electricity Expense for operating wells, pumps and boosters, treatment plants and other facilities.
• Chemical Expense purchased for the treatment of source water before it enters the distribution system for
consumption. The cost trends for chemicals are stable, with no foreseeable significant increases.
• Contract Services are expenses incurred for services provided by third parties. Many District programs
utilize consultants or vendors who offer quality and economical services. Since these services are unique
to the program, it is difficult to list them all. Program Managers are responsible for researching or pre-
bidding services in developing their program’s budget.
• Materials and Supplies are needed to support field operations and general administration related to
operating the District.
• The District is continuing to focus effort on the Conservation Program, which is committed to assisting
customers with conservation efforts through the continuance of the rebate programs and instructor-led
seminars and demonstrations.
The following costs are allocated to all Funds, including the Water Fund:
• Customer Account costs are related to reading meters, billing and payment collection, and responding to
customer inquiries.
• Administration costs are incurred in various programs, including, but not limited to Human Resources &
Risk Management, Public Affairs, Engineering and Finance.
DEBT SERVICE & CAPITAL EXPENSES
The District has issued debt to pay for capital expenditures for replacing, improving, and adding infrastructure.
In addition to debt financing, the District also budgets a portion of operating revenue each year to cash finance
certain capital projects.
CapitalExpenditures
40%
Administration
9%
Debt Service
6%15%
Source of Supply
6%
CustomerAccounts
4%
4%
16%
Transmission &Distribution
Pumps &Boosters
Treatment
Water Fund Expenses by Cost Center
FY 2024-25 BUDGET | 90
Conclusions
The proposed budget for the Water Fund is balanced, including contributions to reserves. District staff will continue to
monitor the revenues and expenses and present the progress to the Governing Board on a periodic basis.
FY 2024-25 Proposed Water Fund Budget
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
REVENUE / SOURCES
Water Sales $ 18,472,875 $ 17,004,577 $ 17,695,000 $ 18,014,499 $ 17,920,000
Meter Charges 9,192,297 9,831,561 10,096,000 10,067,528 10,525,000
Penalties 298,362 567,398 450,000 574,408 416,000
Other Operating Revenue 1,420,752 1,485,861 42,000 1,188,142 115,000
Miscellaneous Revenue 180,486 345,869 420,000 193,337 520,000
Gain on Disposal of Assets 807,425 23,669 - - -
TOTAL REVENUE / SOURCES $ 30,372,197 $ 29,258,935 $ 28,703,000 $ 30,037,914 $ 29,496,000
OPERATING EXPENSES
Employment Expenses $ 9,787,000 $ 9,502,190 $ 9,484,200 $ 9,261,830 $10,313,300
Water Costs 373,096 257,161 768,000 595,316 833,000
Power Costs 2,565,150 3,467,006 3,165,000 2,433,808 3,225,000
Materials & Supplies 1,604,795 1,937,379 1,617,600 1,667,084 1,847,500
Contract Services 5,048,055 6,458,208 7,077,000 6,881,434 8,524,000
Other Operating Expenses 507,757 475,594 383,200 312,788 405,200
TOTAL OPERATING EXPENSES $ 19,885,853 $ 22,097,538 $ 22,495,000 $ 21,152,260 $ 25,148,000
OTHER EXPENSES
Debt Principal $ 2,088,231 $ 1,260,957 $ 2,217,000 $ 2,217,000 $ 1,873,000
Debt Interest Expense 906,479 812,244 886,000 886,000 789,000
Other Non-Operating Expense 322,574 - - - -
Capital Outlay 541,195 164,804 670,000 670,000 1,128,000
Capital Improvement Program 2,724,603 5,118,007 2,695,000 2,695,000 558,000
Transfer to (from) Reserves 3,903,262 (194,615) (260,000) 2,417,654 -
TOTAL OTHER EXPENSES $ 10,486,344 $ 7,161,397 $ 6,208,000 $ 8,885,654 $ 4,348,000
TOTAL OPERATING / OTHER
EXPENSES $ 30,372,197 $ 29,258,935 $ 28,703,000 $ 30,037,914 $ 29,496,000
NET SURPLUS $ - $ - $ - $ - $ -
EAST VALLEY WATER DISTRICT | 91
Water Fund
WATER FUND REVENUES VS. EXPENSES
The District delivers over 14 million gallons of water
daily through 300 miles of water distribution pipeline.
$17,683,000
$21,415,000 $21,163,000 $21,125,000
$25,148,000
$5M
$10M
$15M
$20M
$25M
$30M
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Proposed
Operating Expenses Revenues
$17,487,000
$28,930,000
$28,388,000 $27,909,000
$30,038,000 $29,496,000
$26,583,000
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The activities of enterprise funds closely resemble those of
ongoing businesses in which the purpose is to conserve and add to
resources while funding operating expenses from current revenues.
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WASTEWATER FUND
The Wastewater Fund pays for all activities related to the operations and maintenance of the District’s
wastewater collection system.
In FY 2021-22 and prior, the wastewater fund also reported all activities related to wastewater treatment, which
consisted primarily of billing and collection of wastewater treatment revenue on behalf of the San Bernardino
Municipal Water Department, and remittance of those revenues to SBMWD on a monthly basis. However, with the
District’s completion of the Sterling Natural Resource Center, reporting of past and current wastewater treatment
activity is now shown in the District’s Water Reclamation Fund.
Revenues
The Wastewater Fund relies primarily on revenue from Wastewater Collection System charges. Wastewater Collection
rate adjustments are adopted at a public hearing that occurs every three to five years, and the adjustments are
supported by an independent cost-of-service analysis. The most recent analysis was completed in January of 2024
and the rates proposed by that analysis will become effective July 1, 2024. The adopted rates by customer class
are listed in the rate tables below.
RESIDENTIAL
Residential collection system rates were restructured in FY2021-22 to charge customers in a manner more consistent
with the nature of their customer class. The updated multi-family rates add equitability because they consider the
number of dwelling units associated with an account and then assess a monthly fixed charge for each dwelling unit,
very similar to charges to single-family accounts. Both residential account types, Single-Family and Multi-Family,
are considered residential accounts as they have similar impacts to the collection system, whereas Multi-Family
accounts were previously billed similar to non-residential (commercial) accounts.
NON-RESIDENTIAL
The District also bills non-residential customers on a monthly basis using a different calculation. The non-residential
charge consists of two components—a flat rate and a consumption based rate. The flat rate is assessed once per
billing cycle, while the consumption based rate is assessed for every hundred cubic feet (HCF), of water consumption
in the billing period.
Additionally, the consumption-based rate varies depending on the strength of wastewater discharged into the
collection system. There are four strength categories: low strength, medium strength, high strength, and mixed use.
Shown on the following page are the calculations for projected wastewater system charge revenue from all customer
classes for FY 2024-25.
EAST VALLEY WATER DISTRICT | 95
FY 2024-25 BUDGET | 96
Customer Type Units Monthly
Fixed Charge Usage (HCF)Charge
per HCF Total
Single-Family Residential 19,450 $ 16.70 -$ - $ 3,897,500
Multi-Family Residential 10,963 15.48 -- 2,036,500
Commercial
Low Strength 393 10.59 210,000 0.77 212,000
Commercial
Medium Strength 69 10.59 6,000 0.77 60,000
Commercial
High Strength 81 10.59 196,000 0.77 161,000
Commercial
Mixed Use 77 10.59 312,000 Varies 148,000
TOTAL 31,033 $ 6,515,000
Other Revenue
Other revenue posted to the Wastewater Fund include:
• Investment Income — Allocated based on the balance of the funds invested reserves.
• Penalties — Fees related to the collection of delinquent utility accounts. These revenues are projected based
on an estimated number of occurrences during the fiscal year and they are shared with the Water Fund.
• Miscellaneous Revenue — These fees include items such as the collection of delinquent accounts, investment
revenue, and inspections.
Expenses
Operating expenses have remained consistent in the Wastewater Fund. The District typically utilizes a crew of four field
staff plus a Supervisor to conduct preventative maintenance programs on the wastewater pipelines. This includes video
monitoring and cleaning the lines on a regular schedule. Also, the fund’s budget includes contracting for spot repairs of
the conveyance system when video monitoring reveals minor deficiencies or faults in the wastewater collection lines.
The Wastewater Fund also continues to share in allocated costs from internal service or administrative type programs
within the District usually at a 30% allocation.
Cost Center Amount
Transmission & Distribution $ 975,150
Customer Service 663,600
Administration 4,367,250
Debt Service 482,000
Transfer to Reserves -
Capital Expenditures 242,000
TOTAL $ 6,730,000
EAST VALLEY WATER DISTRICT | 97
Wastewater Fund
Conclusions
The Wastewater Fund is balanced and, after several years, is building the financial capacity to begin a pipeline
replacement program and/or establish a Capital Replacement reserve. District staff will continue to monitor the
revenues and expenses and, if appropriate, recommend funding new projects during the budget review(s) with
the Governing Board.
FY 2024-25 Proposed Wastewater Fund Budget
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
REVENUE / SOURCES
Penalties $ 106,560 $ 59,944 $ 60,000 $ 60,701 $ 110,000
Wastewater System Charges 4,828,525 5,651,554 5,968,000 5,957,067 6,515,000
Wastewater Treatment Charges 9,764,357 - - - -
Other Operating Revenue 1,745,551 523,441 - 742,202 5,000
Miscellaneous Revenue 17,070 33,465 20,000 175,303 100,000
Gain on Disposal of Assets 235,137 6,465 - - -
TOTAL REVENUE / SOURCES $ 16,697,200 $ 6,274,869 $ 6,048,000 $ 6,935,273 $ 6,730,000
Wastewater Fund Expenses by Cost Center
65 %
Administration
7%
Debt Service4%
CapitalExpenditures
14%
Collection &Transmission
10%
CustomerAccounts
FY 2024-25 BUDGET | 98
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
OPERATING EXPENSES
Employment Expenses $ 2,549,215 $ 2,602,446 $ 2,569,800 $ 2,436,720 $ 2,783,700
Materials & Supplies 157,881 123,888 155,400 159,799 173,750
Contract Services 10,259,072 1,784,271 2,121,000 2,231,612 2,930,750
Other Operating Expenses 92,460 80,572 113,800 81,182 117,800
TOTAL OPERATING EXPENSES $ 13,058,628 $ 4,591,177 $ 4,960,000 $ 4,909,313 $ 6,006,000
OTHER EXPENSES
Debt Principal $ 170,000 $ 175,000 $ 175,000 $ 175,000 $ 385,000
Debt Interest Expense 210,654 144,370 98,000 98,000 97,000
Other Non-Operating Expense 158,990 - - - -
Capital Outlay - - 285,000 285,000 242,000
Capital Improvement Program 679,228 541,925 300,000 300,000 -
Transfer to (from) Reserves 2,419,700 822,397 230,000 1,167,960 -
TOTAL OTHER EXPENSES $ 3,638,572 $ 1,683,692 $ 1,088,000 $ 2,025,960 $ 724,000
TOTAL OPERATING / OTHER
EXPENSES $ 16,697,200 $ 6,274,869 $ 6,048,000 $ 6,935,273 $ 6,730,000
NET SURPLUS $ - $ - $ - $ - $ -
World class public service requires a constant commitment to
creative solutions and innovation.
waterreclamation fund
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WATER RECLAMATION FUND
The Water Reclamation Fund pays for all activities related to the operation of the SNRC and the
treatment of the District’s wastewater. The District has established wastewater treatment rates to
cover water reclamation costs, which are offset by energy generation from anaerobic digestion
processes at the SNRC.
Revenues
The Water Reclamation Fund relies primarily on revenue from Wastewater Treatment charges. These are
supplemented by Non-Rate operating revenue generated from third parties, miscellaneous revenue, interest
income, and capacity charges for new services. On May 15, 2024, the Governing Board adopted new treatment
rates effective after July 1, 2024. The adopted rates by customer class are listed in the rate tables on the next page.
RESIDENTIAL
Residential treatment rates are structured to charge customers in a manner consistent with the nature of their
customer class. Redesigned multi-family rates in FY 2021-22 added equitability because they consider the number
of dwelling units associated with an account and then assess a fixed charge for each dwelling unit, very similar to
charges to single-family accounts. Both account types, Single-Family and Multi-Family, are considered residential
accounts as they have similar requirements for treatment, whereas Multi-Family accounts were previously billed
similar to non-residential (commercial) accounts.
NON-RESIDENTIAL
The District bills non-residential customers on a monthly basis for wastewater using a different calculation. The non-
residential charge consists of two components—a flat rate and a consumption based rate. The flat rate is assessed
once per billing cycle, while the consumption based rate is assessed for every hundred cubic feet (HCF) of water
consumption in the billing period.
Additionally, the consumption based rate varies significantly depending on the strength of a customer’s wastewater
discharged for treatment. There are four strength categories: low strength, medium strength, high strength, and
mixed use.
Shown on the following page are the calculations for projected wastewater treatment revenue from all customer
classes for FY 2024-25.
EAST VALLEY WATER DISTRICT | 101
FY 2024-25 BUDGET | 102
Customer Type Units Monthly
Fixed Charge Usage (HCF)Charge
per HCF Total
Single-Family Residential 19,450 $ 29.79 $ 6,953,000
Multi-Family Residential 10,963 25.67 3,377,000
Commercial
Low Strength 393 9.16 210,000 $ 2.19 503,000
Commercial
Medium Strength 69 9.16 67,000 2.54 178,000
Commercial
High Strength 81 9.16 196,000 3.96 785,000
Commercial
Mixed Use 77 9.16 312,000 Varies 437,000
TOTAL 31,033 $ 12,233,000
Other Revenue
Other revenues posted to the Reclamation fund include:
• Other Operating Income — Consists of fees charged to, or earned from, third parties. Currently these include
tipping fees charged to liquid waste haulers who unload at the SNRC digesters, and Local Resource Investment
Program (LRIP) revenue earned.
• Investment Income — Allocated based on the balance of the funds invested reserves.
• Miscellaneous Revenue — These fees include items such as the collection of delinquent accounts, investment
revenue, and inspections.
Expenses
With the startup of operations at the SNRC in January 2024, this fund has seen an anticipated increase in expenses as
commissioning and treatment operations initiated. During FY 2024-25 the District will utilize a field staff of nine for plant
operations and maintenance of the SNRC. The District has forecasted these types of expenses and planned for these
operations through the District’s wastewater rates.
Water Reclamation Fund Expenses by Cost Center
CapitalExpenditures
49%
Debt Service
49%
Reclamation Operations
2%
EAST VALLEY WATER DISTRICT | 103
Water Reclamation Fund
Conclusion
The new Water Reclamation Fund is balanced, however, with the recent start of new
operations, there will be future adjustments in this fund as the District becomes more efficient
in the treatment process. District staff will continue to monitor the revenues and expenses and
present the progress to the Governing Board on a semi-annual basis.
FY 2024-25 Proposed Water Reclamation Fund Budget
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
REVENUE / SOURCES
Water Sales $ - $ - $ 332,000 $ 450,000 $ 1,072,000
Penalties - - - - 60,000
Wastewater Treatment Charges - 10,108,850 10,379,000 10,572,000 12,233,000
Other Operating Revenue - 449,578 500,000 76,873 2,058,000
Miscellaneous Revenue - - 100,000 167,730 280,000
TOTAL REVENUE / SOURCES $ - $ 10,558,428 $ 11,311,000 $ 11,266,603 $ 15,703,000
OPERATING EXPENSES
Employment Expenses $ - $ 952,828 $ 1,259,000 $ 1,225,740 $ 1,732,000
Power Costs - 178,308 1,500,000 1,300,000 1,400,000
Materials & Supplies - 72,847 618,000 308,000 787,000
Contract Services - 9,079,706 7,764,000 7,241,229 3,800,000
Other Operating Expenses - 3,018 20,000 11,975 20,000
TOTAL OPERATING EXPENSES $ - $ 10,286,707 $ 11,161,000 $ 10,086,944 $ 7,739,000
OTHER EXPENSES
Debt Principal $ - $ - $ - $ - $ 4,527,000
Debt Interest Expense - - - - 3,204,000
Capital Outlay - - 150,000 150,000 83,000
Capital Improvement Program - - - - 150,000
Transfer to (from) Reserves - 271,721 - 1,029,659 -
TOTAL OTHER EXPENSES $ - $ 271,721 $ 150,000 $ 1,179,659 $ 7,964,000
TOTAL OPERATING / OTHER
EXPENSES $ - $ 10,558,428 $ 11,311,000 $ 11,266,603 $ 15,703,000
NET SURPLUS $ - $ - $ - $ - $ -
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The District conducts an extensive process gathering input
from internal staff and the community throughout the budget
development and review process.
consolidatedfinancial schedules
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CONSOLIDATED FINANCIAL SUMMARY
Overview of revenues and other financing sources and expenditures.
Districtwide Summary
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
REVENUES
4100 Water Sales $ 17,004,577 $ 18,027,000 $ 18,464,499 $ 18,992,000 $ 965,000 5%
4200 Meter Charges 9,831,561 10,096,000 10,067,528 10,525,000 429,000 4%
4301 Penalties 627,342 510,000 635,109 586,000 76,000 15%
4400 Wastewater
Collection Charges 5,651,554 5,968,000 5,957,067 6,515,000 547,000 9%
4500 Wastewater
Treatment Charges 10,108,850 10,379,000 10,572,000 12,233,000 1,854,000 18%
4605 Other Operating
Charges 2,458,880 542,000 2,007,217 2,178,000 1,636,000 302%
4700 Miscellaneous
Revenue 379,334 540,000 536,370 900,000 360,000 67%
4801 Gain on Disposal
of Assets 30,134 - - - - 0%
TOTAL REVENUES $ 46,092,232 $ 46,062,000 $ 48,239,790 $ 51,929,000 $ 5,867,000 13%
EXPENSES – OPERATING BY PROGRAM
1000 Governing Board $ 376,456 $ 359,000 $ 321,422 $ 326,000 $ (33,000)-9%
2000 General
Administration 1,268,646 1,370,000 1,214,618 1,302,000 (68,000)-5%
2100 Human
Resources & Risk
Management
2,382,834 2,671,000 2,906,915 3,615,000 944,000 35%
2200 Public Affairs 1,674,906 1,240,000 1,001,820 1,513,000 273,000 22%
2300 Conservation 1,020,922 615,000 541,205 651,000 36,000 6%
3000 Finance &
Accounting 1,221,105 1,304,000 1,085,519 1,397,500 93,500 7%
EAST VALLEY WATER DISTRICT | 107
FY 2024-25 BUDGET | 108
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
3200 Information
Technology $ 1,226,431 $ 1,592,000 $ 1,345,755 $ 1,891,000 $ 299,000 19%
3300 Customer Service 2,001,535 2,048,000 2,002,016 2,212,000 164,000 8%
3400 Meter Services 256,211 292,000 252,388 304,000 12,000 4%
4000 Engineering 1,151,657 1,298,000 1,099,793 1,321,000 23,000 2%
5000 Water Production 5,543,730 5,942,000 4,714,842 6,185,000 243,000 4%
5100 Water Treatment 1,110,495 1,275,000 1,692,118 1,629,000 354,000 28%
5200 Water Quality 440,703 504,000 442,810 605,000 101,000 20%
6000 Water Maintenance
Adminstration 435,490 465,000 485,908 441,000 (24,000)-5%
6100 Water Maintenance 3,542,288 3,246,000 3,253,264 3,711,250 465,250 14%
6200 Wastewater
Collection 752,474 801,000 749,349 962,250 161,250 20%
6300 Water Reclamation 9,601,460 10,781,000 10,086,944 7,739,000 (3,042,000)-28%
7000 Facilities
Maintenance 2,159,835 2,053,000 2,210,805 2,182,000 129,000 6%
7100 Fleet Maintenance 808,244 760,000 741,026 906,000 146,000 19%
TOTAL OPERATING
EXPENSES $ 36,975,422 $ 38,616,000 $ 36,148,517 $ 38,893,000 $ 277,000 1%
OTHER EXPENSES
Debt Principal $ 1,435,957 $ 2,392,000 $ 2,392,000 $ 6,785,000 $ 4,393,000 184%
Debt Interest Expense 956,614 984,000 984,000 4,090,000 3,106,000 316%
Capital Outlay 164,804 1,105,000 1,105,000 1,453,000 348,000 31%
Capital Improvement 5,659,932 2,995,000 2,995,000 708,000 (2,287,000)-76%
Transfer to (from) Reserves 899,503 (30,000)4,615,273 - 30,000 -100%
TOTAL OTHER
EXPENSES $ 9,116,810 $ 7,446,000 $ 12,091,273 $ 13,036,000 $5,590,000 75%
TOTAL OPERATING /
OTHER EXPENSES $ 46,092,232 $ 46,062,000 $ 48,239,790 $ 51,929,000 $ 5,867,000 13%
NET SURPLUS $ - $ - $ - $ - $ - -
Itemized Operating Expense Summary
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 8,388,689 $ 8,161,000 $ 7,662,473 $ 9,432,000 $ 1,271,000 16%
5102 Temporary Labor 53,105 47,000 26,728 47,000 - 0%
5103 Overtime 547,813 554,000 735,218 572,000 18,000 3%
5104 Standby 38,345 90,000 92,693 122,000 32,000 36%
5200 Benefits 3,566,213 4,110,000 3,918,178 4,305,000 195,000 5%
TOTAL PERSONNEL $ 12,594,165 $ 12,962,000 $ 12,435,290 $ 14,478,000 $ 1,516,000 12%
WATER SUPPLY
6101 Purchased Water $ 31,557 $ 200,000 $ 200,000 $ 300,000 $ 100,000 50%
6102 Groundwater
Replenishment 109,631 451,000 280,647 352,000 (99,000)-22%
6103 Water Assessments 115,973 117,000 114,669 181,000 64,000 55%
TOTAL WATER SUPPLY $ 257,161 $ 768,000 $ 595,316 $ 833,000 $ 65,000 8%
OPERATING EXPENSES
6201 Materials &
Supplies $ 1,702,265 $ 1,311,000 $ 1,378,844 $ 1,603,000 $ 292,000 22%
6202 Tools 82,302 119,000 118,612 147,250 28,250 24%
6203 Office Supplies 26,930 56,000 31,786 48,000 (8,000)-14%
6204 Chemicals 322,617 905,000 605,641 1,010,000 105,000 12%
6205 Conservation
Rebates 227,661 70,000 85,400 85,000 15,000 21%
6301 Contract Services 4,478,230 5,888,000 5,423,804 9,531,250 3,643,250 62%
6302 Banking Services 293,373 401,000 413,128 412,000 11,000 3%
6303 Printing &
Publishing 276,362 202,000 148,438 206,000 4,000 2%
6304 Legal Services 203,798 171,000 123,501 171,000 - 0%
6305 Treatment Services 8,531,612 6,300,000 6,162,411 - (6,300,000)-100%
6306 Rents & Leases 17,979 20,000 28,750 20,000 - 0%
6307 Uniforms 79,482 102,000 84,769 103,500 1,500 1%
6308 Billing Services 83,199 68,000 52,783 57,000 (11,000)-16%
EAST VALLEY WATER DISTRICT | 109
Consolidated Financial Summary
FY 2024-25 BUDGET | 110
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
6309 Shut Off Notice
Services 271,203 225,000 233,626 300,000 75,000 33%
6310 Street Services $ 444,869 $ 450,000 $ 450,000 $ 525,000 $ 75,000 17%
6311 Landscape
Services 272,014 233,000 275,238 233,000 - 0%
6312 Janitorial Services 175,773 148,000 130,383 155,000 7,000 5%
6314 Litigation Expense 7,953 25,000 8,566 50,000 25,000 100%
6401 Utilities 47,726 48,000 44,970 48,000 - 0%
6402 Telephone 149,950 156,000 144,060 155,000 (1,000)-1%
6403 Electricity 3,850,264 4,955,000 3,973,084 4,915,000 (40,000) -1%
6404 Fuel 236,962 256,000 227,074 296,000 40,000 16%
6405 Permits 144,963 201,000 187,702 194,000 (7,000)-3%
6406 Postage 231,182 220,000 177,034 216,000 (4,000)-2%
6501 Memberships &
Dues 151,402 176,000 131,516 172,000 (4,000)-2%
6502 Professional
Development 90,419 177,000 134,286 175,000 (2,000)-1%
6503 Education
Assistance - 3,000 - 13,000 10,000 333%
6504 Meetings 39,839 44,000 32,867 51,000 7,000 16%
6505 Employee
Recognition 44,361 41,000 19,000 41,000 - 0%
6701 General Insurance 1,130,081 1,548,000 1,770,762 2,282,000 734,000 47%
6702 Insurance Claims 40,524 10,000 28,000 10,000 - 0%
6703 Cash Over/Short (320) 1,000 - 1,000 - 0%
6704 Bad Debt Expense 5,744 5,000 2,876 5,000 - 0%
6705 Retiree Benefits 463,299 351,000 489,000 351,000 - 0%
6706 Inventory
Over/Short 78 - - - - 0%
SUBTOTAL OPERATING
EXPENSES $ 24,124,096 $ 24,886,000 $ 23,117,911 $ 23,582,000 $ (1,304,000)-5%
TOTAL OPERATING
EXPENSES $ 36,975,422 $ 38,616,000 $ 36,148,517 $ 38,893,000 $ 277,000 1%
Program-based budgeting allows for costs to be clearly identified
while easily measuring benefits as outlined in the Key Performance
Indicators and completion of Goals and Objectives.
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• Position Summary Schedule
• Program Summaries
Program Summary Contents
FY 2024-25 BUDGET | 112
PROGRAM DESCRIPTIONS
EAST VALLEY WATER DISTRICT | 113
Comprehensive information for each functional program within the District provides a higher degree
of operational detail. The District utilizes program-based budgeting. Requested funds are associated
with the expected results and performance is measured by indicators and reviewed on a quarterly
basis with the Governing Board. This results-oriented strategy provides the ability to monitor
expenses related to a particular program or activity and track measurable benefits. Program-based
budgeting results can be used in cost-benefit analysis, just as it would be in a business environment
to determine the value of decisions and enhance transparency.
Program Summary Schedule
The District continues to evaluate staffing needs to ensure all services are addressed by a high-quality workforce.
This process is supported by the strategic direction and succession planning efforts previously approved by the
Governing Board.
The District will add two full-time employees in FY 2024-25 to address staffing deficits created by the completion
of the Sterling Natural Resource Center. The first is an additional Wastewater Treatment Plant Operator, and the
other, a Facilities Maintenance Worker, needed to tend the 13-acre facility which also provides public open space
for the community.
The table on the following page summarizes the number of full-time personnel by Program. All authorized
positions are funded in the proposed budget for FY 2024-25. Part-time positions are included in the program
descriptions and not shown in the table.
Goals that directly support the District’s Five-Year Work Plan are noted in the various Program Summaries
with the use of this icon.
Program Goals and Objectives have been designed to correlate directly with the District’s adopted Vision and
Five-Year Work Plan for the upcoming fiscal year. Key Performance Indicators (KPI) monitor progress towards
meeting program objectives. Each KPI has a target that provides users of the budget the ability to assess the
Program’s performance over time. Program-based budgeting also increases accountability and transparency as
community members and Governing Board can more easily see where dollars are invested and monitor program
effectiveness.
The FY 2024-25 Budget is organized into the following summary programs:
• Governing Board
• General Administration
• Human Resources &
Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
FY 2024-25 BUDGET | 114
Full-Time Staffing Summary by Program
Program FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Proposed
2000 General Administration 3 3 3
2100 Human Resources & Risk Management 2 2 2
2200 Public Affairs 4 4 4
2300 Conservation 1 1 1
3000 Finance & Accounting 6 6 6
3200 Information Technology 3 3 3
3300 Customer Service 7 7 7
3400 Meter Services 2 2 2
4000 Engineering 4 3 3
5000 Water Production 7 7 7
5100 Water Treatment 2 2 2
5200 Water Quality 2 2 2
6000 Maintenance Administration 2 2 2
6100 Water Maintenance 14 14 14
6200 Wastewater Collection 4 4 4
6300 Water Reclamation 9 8 9
7000 Facilities Maintenance 3 2 3
7100 Fleet Maintenance 1 1 1
TOTAL 76 73 75
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
75
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68
Total Authorized Positions
EAST VALLEY WATER DISTRICT | 115
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GOVERNING BOARD
Program Summaries Section
The Governing Board is the District's legislative body
responsible for serving as the organizational policy makers.
FY 2024-25 BUDGET | 116
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents
Governing Board Members 5
Elected Officials 5
PROGRAM PERSONNEL
PROGRAM STRUCTURE
GOVERNING BOARD
VICE CHAIRMAN
GOVERNING
BOARD CHAIRMAN
GOVERNING
BOARD MEMBERS
RATEPAYERS/
COMMUNITY MEMBERS
GOALS OBJECTIVES
1 Provide
Organizational
Direction and Set
Expectations through
Policy Decisions
Consistent with the
Five-Year Work Plan
1. Consider actions to acquire outstanding shares of the NFWC.
2. Convene a City Creek Mutual Water Company Board Meeting to
appoint officers and consider levy of an operating assessment.
3. Conduct General Manager/CEO annual evaluation.
4. Review and consider approval of update to the Five-Year Work Plan.
2 Support and Engage
Community with
the District’s Capital
Improvement
Program Plan
1. Participate in community groups on capital investment programs.
2. Engage with legislators to discuss funding for capital investment.
3 Engage Elected
Officials and
Community on the
District’s Strategic
Priorities and
Legislative Priorities
1. Adopt the updated legislative platform document.
2. Engage with legislators to promote the legislative platform.
3. Engage community-based Committees in strategic plan, goals, and
objectives.
Program Summary
GOVERNING BOARD
The Governing Board is the legislative body of the organization. Comprised of five members elected at-large
to four-year staggered terms of office. Governing Board members are responsible for providing leadership,
direction, and serving as the organizational policy makers.
EAST VALLEY WATER DISTRICT | 117
FY 2024-25 BUDGET | 118
FY 2023-24 Accomplishments
Goal One
Provided Organizational Direction
and Set Expectations through
Policy Decisions Consistent with
the Five-Year Work Plan
• Engaged in a strategic planning session to establish District goals and
objectives.
Goal Two
Addressed Policy Decisions
Related to the SNRC
• Executed pretreatment MOU with the SBMWD.
• Participated in Regional Water Quality Control Board (RWQCB)
permit hearing.
• Executed operation agreement with San Bernardino Valley for
recharge basins.
Goal Three
Engaged Elected Officials and
Community on the District’s
Strategic Priorities and Legislative
Priorities
• Visited Sacramento and seven legislative offices to discuss
the SNRC, pending legislation, and state water bonds.
• Engaged Community Advisory Commission in the strategic
planning effort.
• Led May 3rd ribbon cutting ceremony for SNRC operations facility.
LEVELS OF SERVICE
The Governing Board has four KPI metrics that are associated with the District’s Goals and Objectives of:
• Identify Opportunities to Optimize Natural Resources (I-A)
• Maximize Internal Capabilities Through Ongoing Professional Development (I-B)
• Provide Quality Information to Encourage Community Engagement (II-D)
• Strengthen Regional, State and National Partnerships (I-C)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
I-A Act on project related agenda items presented
by staff 100%100%100%100%
I-B Average number of professional development
hours per Governing Board Member 6 6 15 18
II-D Submit all documentation by deadlines pursuant
to transparency policies 100%100%100%100%
I-C Attend Regional and State meetings as
representatives of the District 160 236 258 288
EAST VALLEY WATER DISTRICT | 119
Governing Board
Program Budget Detail
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 111,150 $ 120,000 $ 109,200 $ 142,000 $ 22,000 18%
5200 Benefits 71,303 90,000 64,378 90,000 - 0%
OPERATING EXPENSES
6201 Materials & Supplies - 3,000 1,844 3,000 - 0%
6301 Contract Services 172,161 110,000 110,000 55,000 (55,000)-50%
6307 Uniforms 320 1,000 1,000 1,000 - 0%
6502 Professional Development 21,522 35,000 35,000 35,000 - 0%
GOVERNING BOARD TOTAL $ 376,456 $ 359,000 $ 321,422 $ 326,000 $ (33,000)-9%
1%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Strategic Planning completed and
decreased the Contract Services budget.
PROGRAM BUDGET
ALLOCATION
• $326,000
FY 2024-25 BUDGET | 120
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EAST VALLEY WATER DISTRICT | 121
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Program Summaries Section
General Administration is responsible for implementing the
District's Vision, maintaining official records, promoting public
trust, and ensuring transparency compliance.
FY 2024-25 BUDGET | 122
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents
General Manager/CEO 1
District Clerk 1
Administrative Specialist 1
Total Full-Time 3
PROGRAM PERSONNEL
PROGRAM STRUCTURE
DISTRICT CLERK
GENERAL
MANAGER/CEO
ADMINISTRATIVE
SPECIALIST
GOVERNING
BOARD CHAIRMAN
GOALS OBJECTIVES
1 Schedule City
Creek Mutual
Water Company
Shareholder Meeting
1. Work with legal counsel to establish annual shareholder
meeting agenda for the City Creek Mutual Water Company.
2. Work with Finance to establish the amount for a proposed operating
assessment.
3. Begin proceedings to obtain inactive shares with
delinquent assessments.
2 Enhance
Document
Management
Process
1. Continue to scan vital documents and incorporate them into
the electronic document repository.
2. Continue destruction of documents in compliance with the
Records Retention Policy.
3. Review current agenda management platform to determine if
new features or upgrades are necessary to improve the user
experience.
3 Organizational
Priorities and
Philosophies
1. Review and revise the District’s Strategic Plan.
2. Determine the direction and activities of the Community Heritage
and Education Foundation.
3. Conduct all activities required for the Board of Directors’ election.
Program Summary
GENERAL ADMINISTRATION
General Administration is responsible for ensuring the District’s business and daily activities are performed following
Federal, State, and Governing Board approved policies. The General Manager/CEO provides daily oversight for
interagency relations for advancing the District’s initiatives. Additionally, the General Manager/CEO implements
strategic planning for future operations and capital improvement funding requirements and resource allocation.
EAST VALLEY WATER DISTRICT | 123
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FY 2023-24 Accomplishments
Goal One
Consolidation / Dissolution of
Mutual Water Companies
•Reviewed prior NFWC shareholders water allocation with the District.
•Consulted with legal counsel to determine how the NFWC will operate
in the future.
Goal Two
Implemented Document
Management Process
•Scanned vital documents and incorporated them into the electronic
document repository.
•Provided training to Customer Service and Finance staff to ensure the
document repository system is used consistently.
•Destroyed 1,120 boxes of documents in compliance with the Records
Retention Policy.
Goal Three
Developed District Clerk
Handbook
•Finalized the District Clerk Handbook.
Other Accomplishments •Completed reaccreditation process and received Special District
Leadership Foundation (SDLF) District Transparency Certificate of
Excellence and District of Distinction Certificate.
LEVELS OF SERVICE
The General Administration Program has four KPI metrics that are associated with the
District’s Goals and Objectives of:
•Practice Transparent and Accountable Fiscal Management (II-A)
•Provide Quality Information to Encourage Community Engagement (II-D)
•Dedicated Efforts Toward System Maintenance and Modernization (IV-C)
•Maximize Internal Capabilities through Ongoing Professional Development (I-B)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
II-A Make administrative documents available online 50 53 57 52
II-D Publish Open Meeting/Public Notices on or
before statutory requirement 100%100%100%100%
IV-C Reduce number of boxes held in off-site storage 1,000 2,770*1,970 1,061
I-B Participate in Professional Development
Opportunities 6 9 11 22
*Not able to reduce boxes due to COVID-19 restrictions.
EAST VALLEY WATER DISTRICT | 125
General Administration
Program Budget Detail
3%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Moved Legislative Lobbyist expense to
Public Affairs; as a result the Contract
Services budget decreased.
• Increased Litigation Services budget due
to proceedings to obtain inactive shares
with delinquent assessments.
PROGRAM BUDGET
ALLOCATION
• $1,302,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 559,084 $ 582,000 $ 580,800 $ 621,000 $ 39,000 7%
5102 Temporary Labor 853 30,000 6,976 30,000 - 0%
5103 Overtime 2,252 4,000 3,942 4,000 - 0%
5200 Benefits 286,724 264,000 260,018 267,000 3,000 1%
OPERATING EXPENSES
6201 Materials & Supplies 533 4,000 536 3,000 (1,000)-25%
6203 Office Supplies 1,269 3,000 2,256 3,000 - 0%
6301 Contract Services 123,601 161,000 121,450 42,000 (119,000)-74%
6303 Printing & Publishing 2,206 3,000 436 3,000 - 0%
6304 Legal Services 143,426 120,000 95,448 120,000 - 0%
6307 Uniforms 1,097 1,000 - 1,000 - 0%
6314 Litigation Services 7,953 25,000 8,566 50,000 25,000 100%
6402 Telephone 1,838 3,000 1,737 3,000 - 0%
6406 Postage - 1,000 51 1,000 - 0%
6501 Memberships & Dues 113,050 104,000 96,386 104,000 - 0%
6502 Professional Development 11,814 50,000 23,497 30,000 (20,000)-40%
6504 Meetings 12,946 15,000 12,519 20,000 5,000 33%
GENERAL ADMIN TOTAL $ 1,268,646 $ 1,370,000 $ 1,214,618 $ 1,302,000 $ (68,000)-5%
FY 2024-25 BUDGET | 126
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EAST VALLEY WATER DISTRICT | 127
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HUMAN RESOURCES &
RISK MANAGEMENT
Program Summaries Section
Human Resources & Risk Management focuses on the
management and development of employees in an organization.
FY 2024-25 BUDGET | 128
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents
Director of Administrative Services 1
Human Resources Coordinator 1
Total Full-Time 2
PROGRAM PERSONNEL
GENERAL
MANAGER/CEO
HUMAN RESOURCES
COORDINATOR
DIRECTOR OF
ADMINISTRATIVE
SERVICES
PROGRAM STRUCTURE
GOALS OBJECTIVES
1 Advance the
District’s Emergency
Preparedness
Program
1. Develop an emergency preparedness training program and
prepare employees to follow plans established by the District.
2. Update the District’s emergency response documents to reflect
current conditions, regulations, and identified actions.
3. Conduct an audit of the District’s Emergency Operations Center
item inventory, purge expired items, and stock inventory with
needed materials and supplies.
2 Promote a Positive
Organizational
Culture that
Maintains a
Supportive and
Encouraging Work
Environment
1. Update the District’s Succession Plan to identify organizational
growth, prepare for future retirements, and continue to provide
training and development opportunities for staff.
2. Create administrative policies regarding work schedules and
standby responsibilities for SNRC maintenance and operations.
3. Facilitate quarterly activities that support employee engagement,
team building, or empowerment.
3 Promote Regional
Involvement and
Provide Workforce
Experience and
Educational
Opportunities
1. Actively engage schools within the District’s service area to promote
participation in water industry workforce experiences.
2. Enhance the summer internship program to provide opportunities to
local high school students.
3. Develop educational and interactive tours of the SNRC with hands on
lab experiments for students to understand wastewater physical and
biological processes.
Program Summary
HUMAN RESOURCES & RISK MANAGEMENT
Human Resources & Risk Management is responsible for administering programs to attract and retain a diverse and
qualified workforce. To remain an industry leader, this Program analyzes compensation and benefits packages against
the market and implements new initiatives based upon market demands.
Acknowledging the need to build a work-life balance to support a successful workforce, Human Resources & Risk
Management creates programs focused on the health and wellness of all employees. Additionally, Human Resources
& Risk Management administers the Risk Management Program to mitigate personnel injuries, property damage and
financial loss for the District, the Emergency Preparedness Program to ensure business continuity and recovery efforts
in the event of a disaster, and the Pathway Program which provides water industry career education and internship
opportunities to local students.
EAST VALLEY WATER DISTRICT | 129
FY 2024-25 BUDGET | 130
FY 2023-24 Accomplishments
Goal One
Implemented Workforce Programs
in Support of the SNRC
• Recruited and onboarded two candidates to join the SNRC team.
• Identified opportunities to ensure collaboration between staff located
at District Headquarters and the SNRC.
Goal Two
Promoted a Positive
Organizational Culture that
Maintains a Supportive and
Encouraging Work Environment
• Implemented new MOU for July 1, 2023 – June 30, 2026.
• Graduated 21 employees from the District’s Leadership Development &
Alignment Series.
• Implemented the Onboarding module of our current NeoGov
Recruitment Suite.
Goal Three
Promoted Regional Involvement
and Provided Workforce
Experience and Educational
Opportunities
• Engaged with San Gorgonio and Indian Springs High Schools to
promote participation in water industry workforce experiences.
• Presented the success of the Internship Program to the Board in
September.
LEVELS OF SERVICE
The Human Resources & Risk Management Program has four KPI metrics that are associated with the District’s Goals
and Objectives of:
• Encourage Performance Based Results through Staff Empowerment (I-D)
• Promote a Positive Organizational Culture (III-C)
• Embrace an Environment of Active Learning and Knowledge Sharing (III-D)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
I-D Percentage of annual non-retirement employee
turnover <7%1%1%1%
I-D Annual performance appraisals completed in a
timely manner 95%100%100%100%
III-C Maintain high level of employee participation in
annual employee engagement survey 90%100%95.5%100%
III-D Utilization rate of District’s Employee Assistance
Program >10%13.43%11.76%XX
EAST VALLEY WATER DISTRICT | 131
Human Resources &
Risk ManagementProgram Budget Detail
9%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Contract Services budget increased
due to the Emergency Preparedness
Program’s move from Public Affairs
to Human Resources. This Program’s
name has changed to Human
Resources & Risk Management.
• Increased the General Insurance
budget due to higher insurance
premiums for Property/Liability and
Worker’s Compensation coverages.
PROGRAM BUDGET
ALLOCATION
• $3,615,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 331,495 $ 329,000 $ 318,451 $ 353,000 $ 24,000 7%
5103 Overtime 1,828 3,000 2,728 3,000 - 0%
5200 Benefits 195,452 199,000 210,804 214,000 15,000 8%
OPERATING EXPENSES
6201 Materials & Supplies 854 6,000 1,000 4,000 (2,000)-33%
6203 Office Supplies 1,494 1,000 800 1,000 - 0%
6301 Contract Services 126,842 150,000 43,000 320,000 170,000 113%
6303 Printing & Publishing 569 1,000 500 1,000 - 0%
6304 Legal Services 29,329 15,000 8,000 15,000 - 0%
6307 Uniforms 43 - - - - 0%
6402 Telephone 644 1,000 400 1,000 - 0%
6406 Postage 49 1,000 900 1,000 - 0%
6501 Memberships & Dues 4,832 4,000 4,270 4,000 - 0%
6502 Professional Development 3,826 9,000 6,300 12,000 3,000 33%
6504 Meetings 7,312 3,000 3,000 3,000 - 0%
6505 Employee Recognition 44,361 40,000 19,000 40,000 - 0%
6701 General Insurance 1,130,081 1,548,000 1,770,762 2,282,000 734,000 47%
6702 Insurance Claims 40,524 10,000 28,000 10,000 - 0%
6705 Retiree Benefits 463,299 351,000 489,000 351,000 - 0%
HUMAN RESOURCES &
RISK MGMT. TOTAL $ 2,382,834 $ 2,671,000 $ 2,906,915 $ 3,615,000 $ 944,000 35%
FY 2024-25 BUDGET | 132
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EAST VALLEY WATER DISTRICT | 133
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PUBLIC AFFAIRS
Program Summaries Section
Public Affairs establishes solid public
relationships built on a foundation of trust.
FY 2024-25 BUDGET | 134
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents
Public Affairs/Conservation Manager 1
Public Affairs Coordinator 1
Public Affairs Specialist 2
Total Full-Time 4
PROGRAM PERSONNEL
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
PUBLIC AFFAIRS
SPECIALIST
PUBLIC AFFAIRS
COORDINATOR
PUBLIC AFFAIRS/
CONSERVATION MANAGER
(2)
GOALS OBJECTIVES
1 Enhance Strategic
Community
Engagement
Initiatives
1. Develop a targeted outreach plan to enhance community
engagement and neighborhood outreach.
2. Engage with community members and organizations
through pop-ups, presentations, and local events.
3. Conduct a community recruitment process to fill vacancies
resulting from the term limits of CAC sitting members.
2 Utilize
Communication
Methods that
Enhance the
District’s Priorities
1. Continue to develop the District’s digital presence through
website redesign and increase social media engagement.
2. Rollout and communicate with ratepayers the District’s
website domain transition from a .org to a .gov domain.
3. Assess and enhance current communication platforms used in
community outreach and crisis communications. Identify new
channels for community digital notification.
4. Showcase the District’s projects and programs through
participation in industry related conferences and awards.
3 Legislative
and Grants 1. Monitor, track, and review legislative bills that have an impact
on District customers.
2. Review and update the legislative and grant platforms.
3. Monitor and respond to grant opportunities in accordance with the
District’s grant platform.
Program Summary
PUBLIC AFFAIRS
Public Affairs oversees internal and external communication programs consistent with the District’s Vision
and guiding principles. Through community and media relations, the Program provides effective and strategic
communications to various stakeholders. Public Affairs is also responsible for grant writing, legislative affairs, and
the facility rental programs.
EAST VALLEY WATER DISTRICT | 135
FY 2024-25 BUDGET | 136
FY 2023-24 Accomplishments
Goal One
Implemented Community
Based Activities at the SNRC
• Hosted a ribbon cutting event for SNRC operations on May 3, 2024.
• Partnered with third parties to offer community activities to maximize
the SNRC public space.
Goal Two
Utilized Communication
Methods that Enhanced the
District’s Priorities
• Engaged with community members and organizations through 25 pop-
ups, presentations, and local events.
• Initiated web design through issuing an RFP, conducted a website
audit, and developed a revised sitemap.
• Increased social media engagement communication and overall
account followers.
• Updated the District’s Five-Year Work Plan.
Goal Three
Advanced the
District’s Emergency
Preparedness Program
• Received grants for Seismic Retrofit of seven reservoirs, HMP update,
Planning grant for new well.
• Received $263,205 reimbursement for design phase of Seismic
Retrofit of water mains.
Other Accomplishments • Received Urban Greening grant.
LEVELS OF SERVICE
The Public Affairs Program has five KPI metrics that are associated with the District’s Goals and Objectives of:
• Provide Quality Information to Encourage Community Engagement (II-D)
• Strengthen Regional, State and National Partnerships (I-C)
• Utilize Effective Communication Methods (II-B)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
II-D Number of community event presentations 15 11 41 25
I-C Number of Community Advisory
Commission meetings conducted 6 5 6 5
II-B Number of followers on social media 3,000 2,062 2,700 3,102
EAST VALLEY WATER DISTRICT | 137
Public Affairs
Program Budget Detail
4%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Removed Director of Strategic Services position
and added another Public Affairs Specialist.
• Increased Contract Services budget due to
Legislative Lobbyist expense that moved from
the Governing Board’s budget.
• Increased Professional Development budget
due to additional trainings/conferences staff
plan to attend.
• Increased Contract Services and Janitorial
budgets for Facilities Rentals due to hosting
more community events during the work week.
PROGRAM BUDGET
ALLOCATION
• $1,513,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 670,411 $ 429,000 $ 462,159 $ 517,000 $ 88,000 21%
5103 Overtime 11,981 17,000 10,212 17,000 - 0%
5200 Benefits 233,195 127,000 154,046 153,000 26,000 20%
OPERATING EXPENSES
6201 Materials & Supplies 129,171 77,000 50,000 95,000 18,000 23%
6203 Office Supplies 4,862 2,000 1,500 1,000 (1,000)-50%
6301 Contract Services 345,059 380,000 165,000 475,000 95,000 25%
6303 Printing & Publishing 185,156 127,000 111,100 133,000 6,000 5%
6304 Legal Services 5,950 5,000 6,600 5,000 - 0%
6307 Uniforms 5,226 1,000 1,246 2,000 1,000 100%
6402 Telephone 3,871 3,000 3,187 3,000 - 0%
6406 Postage 25,067 36,000 11,700 32,000 (4,000)-11%
6501 Memberships & Dues 22,967 21,000 7,200 23,000 2,000 10%
6502 Professional Development 5,179 3,000 6,900 23,000 20,000 667%
6503 Education Assistance - - - 5,000 5,000 100%
6504 Meetings 5,290 7,000 4,800 11,000 4,000 57%
FACILITIES RENTAL EXPENSES
6201 Materials & Supplies 18,145 - 302 - - 0%
6301 Contract Services 616 3,000 1,168 9,000 6,000 200%
6312 Janitorial Services 2,760 2,000 4,700 9,000 7,000 350%
PUBLIC AFFAIRS TOTAL $ 1,674,906 $ 1,240,000 $ 1,001,820 $ 1,513,000 $ 273,000 22%
FY 2024-25 BUDGET | 138
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EAST VALLEY WATER DISTRICT | 139
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CONSERVATION
Program Summaries Section
Conservation programs help educate
customers on how to use water efficiently.
FY 2024-25 BUDGET | 140
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents
Conservation Coordinator 1
Total Full-Time 1
PROGRAM PERSONNEL
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
CONSERVATION
COORDINATOR
PUBLIC AFFAIRS/
CONSERVATION MANAGER
GOALS OBJECTIVES
1 Coordinate
Necessary Program
Working Groups
to Complete
Conservation Reports
and Monitor Progress
on Water Use
Efficiency Objectives
1. Continue to hold group meetings for the purpose of tracking
informational data requests for State mandated reports and
identifying data inputs for new reporting requirements.
2. Prepare and submit required water efficiency reports such as
the Drought Risk Assessment, Urban Water Use Objectives, and
Commercial, Industrial, Institutional (CII) classifications, and Annual
Water Use Efficiency Objectives.
2 Evaluate Rebate
Program Success
and Implement
Program
Modifications
1. Continue to streamline rebate programs to maximize customer
water savings in line with new State objectives.
2. Continue to analyze water consumption data to better
understand historical conservation responses to forecast trends.
3 Engage and
Educate Students
on Water Resources
Consistent with State
Curriculum
1. Enhance engagement with students in a classroom environment to
provide current water conservation and water resource materials
consistent with State curriculum.
Program Summary
CONSERVATION
Conservation is responsible for overseeing programs that facilitate and encourage sustainable water use throughout
the District. Additionally, this program is responsible for communicating conservation benchmarks to various regulatory
agencies, preparing regulatory compliance documents, and monitoring regulatory conservation requirements.
EAST VALLEY WATER DISTRICT | 141
FY 2024-25 BUDGET | 142
FY 2023-24 Accomplishments
Goal One
Coordinated Necessary Program
Working Groups to Complete
Conservation Reports
• Held working group meetings to report informational data requests for
State mandated reports and identified data inputs for new reporting
requirements.
• Submitted required water use efficiency reports such as the Drought
Contingency Plan, Drought Risk Assessment, Urban Water Use
Objectives, and Commercial, Industrial, Institutional (CII) classifications.
Goal Two
Evaluated Rebate Program
Success and Implemented
Program Enhancements
• Launched Pilot Leak Repair Rebate Programs to maximize customer
water savings in line with new State objectives.
• Analyzed water consumption data using WaterView Platform to better
understand historical conservation responses to forecast trends.
Goal Three
Engaged and Educated Students
on Water Resources Consistent
with State Curriculum
• Conservation Coordinator received certification through Project WET,
allowing the District to conduct eleven classroom presentations.
• Participated in quarterly educational activities with schools located
within the District’s service area.
• Developed digital material and other educational elements to provide
customers with conservation resources, free community events, and
held four conservation workshops.
LEVELS OF SERVICE
The Conservation Program has five KPI metrics that are associated with the District’s Goals and Objectives of:
• Identify Opportunities to Optimize Natural Resources (I-A)
• Provide Quality Information to Encourage Community Engagement (II-D)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
I-A Meet SWRCB (SBX7-7) conservation goal 172 gpcd 160 159 136
I-A Maintain significant level of participation in
annual conservation rebate programs 200 200 350 250
II-D Number of educational materials created 100 78 125 107
II-D Number of conservation workshops held 4 4 4 4
II-D Number of attendees at workshops 300 125 160 250
GPCD = Gallons Per Capita Per Day
EAST VALLEY WATER DISTRICT | 143
Conservation
Program Budget Detail
2%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Increased Materials & Supplies
budget for Water Education Program
enhancements.
• Increased Conservation Rebates
budget for special projects for
targeted rebates.
• Increased Contract Services budget
for a three-year subscription renewal
for a data management tool.
PROGRAM BUDGET
ALLOCATION
• $651,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 113,417 $ 107,000 $ 107,820 $ 123,000 $ 16,000 15%
5103 Overtime 6,907 7,000 3,032 7,000 - 0%
5200 Benefits 35,438 42,000 33,116 44,000 2,000 5%
OPERATING EXPENSES
6201 Materials & Supplies 28,061 25,000 13,100 62,000 37,000 148%
6203 Office Supplies 242 1,000 800 1,000 - 0%
6205 Conservation Rebates 227,661 70,000 85,400 85,000 15,000 21%
6301 Contract Services 504,462 270,000 253,081 237,000 (33,000)-12%
6303 Printing & Publishing 75,048 50,000 24,700 52,000 2,000 4%
6304 Legal Services - 1,000 200 1,000 - 0%
6307 Uniforms 499 1,000 643 1,000 - 0%
6402 Telephone 937 2,000 328 2,000 - 0%
6406 Postage 19,262 24,000 9,000 24,000 - 0%
6501 Memberships & Dues 4,004 12,000 7,754 8,000 (4,000)-33%
6502 Professional Development 2,569 2,000 1,431 3,000 1,000 50%
6504 Meetings 2,415 1,000 800 1,000 - 0%
CONSERVATION TOTAL $ 1,020,922 $ 615,000 $ 541,205 $ 651,000 $ 36,000 6%
FY 2024-25 BUDGET | 144
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EAST VALLEY WATER DISTRICT | 145
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FINANCE & ACCOUNTING
Program Summaries Section
Finance & Accounting manage, plan,
and direct financial resources.
FY 2024-25 BUDGET | 146
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents
Chief Financial Officer 1
Finance Supervisor 1
Accountant 1
Sr. Accounting Technician 1
Accounting Technician 1
Business Services Coordinator 1
Total Full-Time 6
PROGRAM PERSONNEL
BUSINESS SERVICES
COORDINATOR
GENERAL
MANAGER/CEO
ACCOUNTANT
SR. ACCOUNTING
TECHNICIAN
ACCOUNTING
TECHNICIAN
CHIEF FINANCIAL
OFFICER
FINANCE
SUPERVISOR
PROGRAM STRUCTURE
GOALS OBJECTIVES
1 Ensure Financial
Stability with Full
Understanding
of Operational
Complexities
1. Ensure timely submission of grant claims for cash flow purposes.
2. Ensure fiscal agent account transactions for revenue and CFD bonds
are recorded timely.
3. Update the Procurement Policy and present to the Board for approval.
4. Work with a consultant to complete the Pension Unfunded Accrued
Liability Policy and present it to the Board.
5. Work with Customer Service to evaluate convenience fees and
present to the Board.
6. Evaluate pros and cons of migrating to Tyler’s Munis Enterprise ERP.
2 Fully Understand the
Cost and Accounting
Associated with
Placing the SNRC in
Service
1. Receive SNRC debt service schedule from SWRCB and incorporate it
into the existing debt service repayment plan.
2. Meet with the Water Reclamation Manager monthly to monitor
SNRC operating expenses.
3. Ensure timely invoicing to San Bernardino Valley for delivery of
recycled water.
4. Ensure timely invoicing to Waste dischargers for pre-treatment permits.
Program Summary
FINANCE & ACCOUNTING
Finance and Accounting oversees the business operations of the District to provide accountability and adequate
control over the use of District funds. Staff maintains the financial systems and records in accordance with GAAP as
well as applicable laws, regulations, and District policies.
EAST VALLEY WATER DISTRICT | 147
FY 2024-25 BUDGET | 148
FY 2023-24 Accomplishments
Goal One
Ensured Financial Stability with
Full Understanding of Operational
Complexities
• Established SNRC debt service and other reserves required to comply
with agreements.
• Completed Rate Study and held a Public Hearing on May 15, 2024 to
consider rate adjustments.
• Worked with CalPERS staff to determine if the current “level pay”
amount is adequate to pay down Unfunded Actuarial Liability (UAL) in
15 years as planned.
Goal Two
Fully Understood the Cost and
Accounting Associated with
Placing the SNRC in Service
• Determined placed-in-service date and finalized total project costs.
• Submitted final State Revolving Fund (SRF) request.
• Allocated total project costs to physical plant components in the
accounting system.
Goal Three
Maximized the Utility and Security
of Financial Software and Data
• Developed standard procedures for linking capital improvements in the
District’s accounting software to the GIS mapping software.
• Conducted informal review of financial software and determined
current software is among industry leaders.
• Identified pros and cons for moving Tyler to a hosted environment to
determine that software will continue to be hosted on-premise.
LEVELS OF SERVICE
The Finance & Accounting Program has six KPI metrics that are associated with the District’s Goals and Objectives of:
• Practice Transparent and Accountable Fiscal Management (II-A)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
II-A Days to prepare and present Annual Report after
fiscal year end 135 days 167 103 117
II-A Enhance District bond rating through strong
reserves and fiscal policies AA AA-AA-AA-
II-A Number of fiscal policies updated / enhanced
and reviewed with the Governing Board 4 2 3 3
II-A Provide program managers monthly budget
variance reports 12 12 12 12
II-A
Consecutive years Certificate of Achievement
for Excellence in Financial Reporting received for
Annual Report
12 10 11 12
II-A
Consecutive years Certificate of Achievement
for Excellence in Financial Reporting received for
PAFR
7 5 6 7
EAST VALLEY WATER DISTRICT | 149
Finance & Accounting
Program Budget Detail
4%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Moved a professional certification expense
from the Professional Development budget
to Education Assistance.
PROGRAM BUDGET
ALLOCATION
• $1,397,500
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 698,045 $ 735,000 $ 607,007 $ 823,000 $ 88,000 12%
5103 Overtime 11,660 13,000 7,606 13,000 - 0%
5200 Benefits 277,953 374,000 338,489 383,000 9,000 2%
OPERATING EXPENSES
6203 Office Supplies 4,621 7,000 3,503 6,000 (1,000)-14%
6301 Contract Services 192,195 90,000 72,440 91,000 1,000 1%
6302 Banking Services 16,429 32,000 24,410 32,000 - 0%
6303 Printing & Publishing 2,019 7,000 1,702 5,000 (2,000)-29%
6304 Legal Services 4,606 10,000 2,253 10,000 - 0%
6307 Uniforms 1,501 2,000 - 1,500 (500)-25%
6402 Telephone 2,110 3,000 1,583 3,000 - 0%
6406 Postage 301 1,000 383 1,000 - 0%
6501 Memberships & Dues 2,136 5,000 3,320 5,000 - 0%
6502 Professional Development 4,843 20,000 20,068 14,000 (6,000)-30%
6503 Education Assistance - - - 5,000 5,000 100%
6504 Meetings 2,686 5,000 2,646 5,000 - 0%
6704 Bad Debt - - 109 - - 0%
FINANCE & ACCT. TOTAL $ 1,221,105 $ 1,304,000 $ 1,085,519 $ 1,397,500 $ 93,500 7%
FY 2024-25 BUDGET | 150
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EAST VALLEY WATER DISTRICT | 151
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INFORMATION TECHNOLOGY
Program Summaries Section
Information Technology coordinates and implements
agency-wide technology by facilitating vendor access
and support for technology focused projects.
FY 2024-25 BUDGET | 152
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Information Technology Manager 1
Network Administrator 1
Information Technology Analyst 1
Total Full-Time 3
Part-Time
Information Technology Intern 1
Total Part-Time 1
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
NETWORK
ADMINISTRATOR
INFORMATION
TECHNOLOGY ANALYST
INFORMATION
TECHNOLOGY INTERN PT
CHIEF FINANCIAL
OFFICER
INFORMATION
TECHNOLOGY MANAGER
GOALS OBJECTIVES
1 Ensure Reliability
of Technology
Infrastructure for
Primary Business
and Operation
Requirements
1. Upgrade the Cisco phone system after determining which
environment (hosted vs. on-premise) is ideal for the District.
2. Upgrade SCADA radios and technology at two sites
identified by Advanced Telemetry Systems Internation (ATSI).
3. Work with Engineering to upgrade and replace the
Engineering plotter.
4. Replace technology that has reached end of its useful life to
comply with hardware replacement schedule.
2 Improve Systems
and Cybersecurity
Measures for
Response Functions
1. Replace current email security with Cisco email cloud security.
2. Implement new technology and security at Plant 39 Warehouse
(Internet Fiber, access controls).
3. Upgrade all security cameras at District Headquarters and Plant 39.
4. Update all District email addresses to align with the new website
government domain.
3 Analyze Current
Systems to Enhance
Reporting and
Automate Processes
1. Work with the General Manager/CEO and Department heads to identify
data-based decisions and source of supporting data.
2. Work with the Laserfiche development team and Administration to
implement Engineering’s automation and workflow in the document
repository, in accordance with the retention schedule.
3. Design and launch a public portal for developers to access as-built
designs of the District.
Program Summary
INFORMATION TECHNOLOGY
The Information Technology (IT) Program oversees the District’s technology infrastructure to support essential
business and operational functions. The functions utilize industry specific software programs required to meet
agency needs. The Program implements routine cybersecurity training campaigns to mitigate financial and data
loss. In addition to software management, the Program proactively schedules hardware replacements from the
point of procurement to installation.
EAST VALLEY WATER DISTRICT | 153
FY 2024-25 BUDGET | 154
FY 2023-24 Accomplishments
Goal One
Ensured Reliability of Technology
Infrastructure for Primary Business
and Operation Requirements
• Upgraded all server operating systems to comply with Microsoft server
life cycle.
• Updated active directory and group policy cleanup.
• Installed hardware and software for the SNRC solids, headworks, and
main electrical buildings.
• Upgraded District firewalls to comply with standardization best-practice.
Goal Two
Improved Systems and
Cybersecurity Measures for
Response Functions
• Continued monthly email phishing campaign to reduce click rate and
educate staff on security risks.
• Implemented multi-factor authentication software for new VPN.
• Contracted CISA, Cybersecurity and Infrastructure Agency for network
vulnerability routine scan, and mitigated all detected vulnerabilities.
Goal Three
Analyzed Current Systems
to Enhance Reporting and
Automate Processes
• Worked with Administration, Customer Service, and Finance staff to
implement naming conventions for the District’s electronic document
repository.
• Worked with Tyler and Customer Service to revise and streamline the
utility billing packet processing workflow process.
• Reconfigured payment contract, conservation reports, disconnection
door hangers, and arrearage reports.
Other Accomplishments
• Implemented site security cameras at Plant 134.
• Implemented site to site VPN access between Weaver Basins and
SNRC Reclamation plant.
• Implemented asset management module for Water Reclamation and
SNRC plant assets.
• Upgraded Eleveo call recording software for Customer Service.
• Upgraded Selectron IVR environment.
• Assisted Water Quality to implement new Backflow and FOG software
• Refreshed On-Premise Backup server.
• Implemented new VPN software and Multi-Factor Authentication to
meet cybersecurity measures.
• Implemented Utility Network to enable GIS edits and updates to ArcPro
Enterprise.
LEVELS OF SERVICE
The Information Technology Program has six KPI metrics that are associated with the District’s Goals and Objectives of:
• Develop Projects and Programs to Ensure Safe and Reliable Service (IV-A)
• Strive to Provide World-Class Customer Relations (III-B)
The program’s performance related to these metrics are included in the following table.
EAST VALLEY WATER DISTRICT | 155
Information Technology
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
IV-A Elevate Cybersecurity awareness by
sending out test ‘phishing’ emails 800 1,080 1,139 1,200
IV-A Maximize system availability 99%99%99%99%
IV-A Cybersecurity awareness results for
phishing email click rate <7%7.8%7.9%7.7%
IV-A
Complete disaster recovery drill
(system restoration, power outages,
emergency notifications)
2 4 4 4
III-B Receive ‘Excellent’ scores on IT
satisfaction surveys submitted by staff >95%100%100%100%
III-B Minimize resolution time for help
desk issues submitted by staff 24 Hrs.17.2 4.4 4.8
Program Budget Detail
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 438,190 $ 433,000 $ 389,176 $ 487,000 $ 54,000 12%
5102 Temporary Labor - 17,000 19,752 17,000 - 0%
5103 Overtime 430 - - - - 0%
5200 Benefits 211,394 259,000 280,596 280,000 21,000 8%
OPERATING EXPENSES
6201 Materials & Supplies 66,414 65,000 96,500 80,000 15,000 23%
6203 Office Supplies 970 5,000 900 5,000 - 0%
6301 Contract Services 478,735 795,000 535,200 1,004,000 209,000 26%
6307 Uniforms 1,011 1,000 200 1,000 - 0%
6402 Telephone 23,614 12,000 19,400 12,000 - 0%
6501 Memberships & Dues 130 4,000 3,107 4,000 - 0%
6502 Professional Development 5,410 1,000 796 1,000 - 0%
6504 Meetings 133 - 128 - - 0%
IT TOTAL $ 1,226,431 $ 1,592,000 $ 1,345,755 $ 1,891,000 $ 299,000 19%
5%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Increased Materials & Supplies budget
for hardware replacements that will
occur this fiscal year.
• Increased Contract Services budget
for a GIS consultant expense that
moved from Engineering’s budget; and
software renewals that were moved
from various programs.
PROGRAM BUDGET
ALLOCATION
• $1,891,000
FY 2024-25 BUDGET | 156
EAST VALLEY WATER DISTRICT | 157
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CUSTOMER SERVICE
Program Summaries Section
Customer Service downloads meter read data,
audits data, and submits data files to a third-party
vendor for bill printing and mailing.
FY 2024-25 BUDGET | 158
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Customer Service Supervisor 1
Customer Service Representative III 2
Customer Service Representative II 4
Total Full-Time 7
Part-Time
Customer Service Representative I 1
Total Part-Time 1
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
CUSTOMER SERVICE
REPRESENTATIVE III
CUSTOMER SERVICE
REPRESENTATIVE II
CHIEF FINANCIAL
OFFICER
CUSTOMER SERVICE
SUPERVISOR
(4)
(2)
CUSTOMER SERVICE
REPRESENTATIVE I PT
GOALS OBJECTIVES
1 Develop Strategies
to Address
Organizational
Service Needs
1. Implement new payment options for District customers that are
already supported by the District’s billing software.
2. Enforce contractor compliance with an agreement to make
temporary meters available for monthly reads through an increased
assessment of Temporary Meter Read Availability Charge.
2 Review Regulatory
Changes that
Require Updates to
District Processes /
Fee Schedules
1. Work with Engineering and other agencies on a process for
identifying additional, billable dwelling units that are added to
existing services.
2. Research and assess new/alternative industry practices used for
reducing the number of disconnections for non-payment.
3 Enhance Customer
Utilization of
AMI Data
1. Coordinate with Public Affairs to publish AMI related bill inserts, push
notifications, and educational videos.
2. Follow-up on each AMI outreach effort with 100 in-person calls to
discuss recent campaign.
3. Register twenty customers for leak alerts monthly.
4 Refine Data in
Billing System
Toward Compliance
with State Indoor
and Outdoor Water
Usage Goals
1. Compare the number of household occupants in the Billing
system with external sources of the District’s population.
2. Identify customer accounts with default occupant data.
3. Develop method(s) for converting default occupants to confirmed
occupants.
4. Reduce the number of accounts with default occupant numbers by 10%.
Program Summary
CUSTOMER SERVICE
Customer Service provides the community with prompt, courteous, and world-class customer relations.
As the primary contact point with residents, this program explores opportunities to provide thorough/accurate
responses to billing inquiries; provide convenient locations and methods for payment; and to resolve customer
concerns about service delivery by requesting assistance from water maintenance personnel, and then following
up with customers regarding the resolution to their concern.
EAST VALLEY WATER DISTRICT | 159
FY 2024-25 BUDGET | 160
FY 2023-24 Accomplishments
Goal One
Developed Strategies to Address
Organizational Service Needs
• Met with payment processors to evaluate cost savings and
convenience fees, and payment options not currently being offered to
District customers.
• Provided feedback to Public Affairs for Customer Service needs on
new website.
Goal Two
Worked with other Departments
to Recover Costs That Are Not
Currently Captured by the District
Fee Schedule
• Evaluated the need for a fee to discourage defaults on payment
plan contracts and found that the number of payment plans has
drastically diminished and a fee for defaults is no longer necessary.
• Researched costs associated with credit card charges and
identified a vendor to capture the convenience fee.
• Prepared revisions to ordinance and fee schedule and
incorporated them into Public Hearing process for rates
(obstruction, convenience fee).
Goal Three
Identified and Implemented
Software Adjustments Needed
Due to SB 998 and other
Legislation
• Reconfigured Tyler revenue codes to accommodate new time
requirements under SB 998.
• Revised and streamlined utility billing packet processing workflow
process.
• Reconfigured payment contract, conservation reports, disconnection
door hangers, and arrearage report.
LEVELS OF SERVICE
The Customer Service Program has five KPI metrics that are associated with the District’s Goals and Objectives of:
• Strive to Provide World-Class Customer Relations (III-B)
• Maximize internal Capabilities through Ongoing Professional Development (I-B)
• Dedicate Efforts Toward System Maintenance and Modernization (IV-C)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
III-B Reduce number of customers disconnected for
non-payment each year 1,800 0*1,661 2,078
III-B Number of customer payments received
through convenient off-site locations 5,000 4,323 3,886 3,208
I-B Number of customer service training hours per
employee 16 4 4 6
IV-C Customers enrolled in paperless billing 2,000 1,411 1,506 1,614
IV-C Customers enrolled in the Pre-Authorized
Payment Plan (auto-debit)5,000 3,663 3,001 4,053
*Due to California Governor Executive Order N-42-20 and the COVID-19 Pandemic, customer disconnections were prohibited.
EAST VALLEY WATER DISTRICT | 161
Customer Service
Program Budget Detail
6%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Convenience fee has significantly
reduced the net cost for electronic
payment processing.
• Increased Shut Off Notice Services
budget due to increased number of
disconnections.
PROGRAM BUDGET
ALLOCATION
• $2,212,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 582,850 $ 619,000 $ 585,088 $ 686,000 $ 67,000 11%
5102 Temporary Labor 52,252 - - - - 0%
5103 Overtime 16,400 7,000 9,716 7,000 - 0%
5200 Benefits 249,437 310,000 301,603 325,000 15,000 5%
OPERATING EXPENSES
6203 Office Supplies 7,160 7,000 2,170 7,000 - 0%
6301 Contract Services 239,106 240,000 248,000 248,000 8,000 3%
6302 Banking Services 276,944 369,000 388,718 380,000 11,000 3%
6303 Printing & Publishing 10,394 10,000 10,000 10,000 - 0%
6304 Legal Services 6,036 5,000 - 5,000 - 0%
6307 Uniforms 2,721 4,000 4,000 4,000 - 0%
6308 Billing Services 83,199 68,000 52,783 57,000 (11,000)-16%
6309 Shut Off Notice Services 271,203 225,000 233,626 300,000 75,000 33%
6402 Telephone 9,265 8,000 8,287 8,000 - 0%
6406 Postage 186,463 153,000 153,000 153,000 - 0%
6501 Memberships & Dues - 1,000 - - (1,000)-100%
6502 Professional Development - 13,000 - 13,000 - 0%
6504 Meetings 2,681 3,000 2,258 3,000 - 0%
6703 Cash Over/Short (320) 1,000 - 1,000 - 0%
6704 Bad Debt 5,744 5,000 2,767 5,000 - 0%
CUSTOMER SERVICE TOTAL $ 2,001,535 $2,048,000 $ 2,002,016 $ 2,212,000 $ 164,000 8%
FY 2024-25 BUDGET | 162
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EAST VALLEY WATER DISTRICT | 163
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METER SERVICES
Program Summaries Section
Meter Services is responsible for maintaining the
District's smart meter network, on-site customer meter-
related requests, and customer service assistance.
FY 2024-25 BUDGET | 164
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents
Meter Technician II 2
Total Full-Time 2
PROGRAM PERSONNEL
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
FIELD SERVICE
SUPERVISOR
METER
TECHNICIAN II
DIRECTOR OF
ENGINEERING &
OPERATIONS
(2)
GOALS OBJECTIVES
1 Implement
Inspection Program
for AMI Meters
1. Identify and replace eight vaults in need of lid replacements.
2. Visually inspect meter boxes in routes where read problems are
occurring.
2 Work with
Customer Service
to Address Coverage
Issues with the
AMI Network
1. Confirm and correct MIU (meter interface unit) and meter
numbers on meters that are not transmitting reliable read data.
2. Determine if an additional data collector is needed near or at
Plant 132. Order and install if needed to address unreliable
collection of reads.
3 Continue Meter
Testing Programs
in Compliance with
State Water Audits
Best Practices
1. Conduct an audit of 10% of large meters for accuracy to ensure
compliance with AWWA standards.
2. Replace large meters that do not meet AWWA standards.
Program Summary
METER SERVICES
The Meter Services program maintains a network of approximately 23,000 Advanced Metering Infrastructure (AMI)
meters. The AMI meter program provides the District and its customers with near real-time consumption information.
The Program conducts routine maintenance, testing and replacement of meters to ensure billing is accurate.
EAST VALLEY WATER DISTRICT | 165
FY 2024-25 BUDGET | 166
FY 2023-24 Accomplishments
Goal One
Implemented Inspection
Program for AMI Meters
• Replaced 11 vault lids.
• Visually inspected 100% of meter boxes in routes where read problems
occurred.
Goal Two
Worked with Customer Service
to Address Coverage Issues with
the AMI Network
• Corrected 25 MIU (meter interface unit) and meter numbers in billing
database for errors made during installation.
• Installed additional data collector at SNRC to address unreliable
transmission of reads for routes in that vicinity.
Goal Three
Continued Meter Testing
Programs in Compliance with
State Water Audits Best Practices
• Conducted an audit of 10% of large meters for accuracy and ensured
compliance with AWWA standards.
• Replaced 12 large meters that did not meet AWWA standards.
LEVELS OF SERVICE
The Meter Services Program has three KPI metrics that are associated with the District’s Goals and Objectives of:
• Identify Opportunities to Optimize Natural Resources (I-A)
• Strive to Provide World-Class Customer Relations (III-B)
• Dedicate Efforts towards System Maintenance and Modernization (IV-C)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
I-A Number of large meters tested for accuracy 11 11 11 11
III-B Respond to customer requests for assistance
within two hours 100%100%100%100%
IV-C Number of employees trained on the Mobile
Data Collector and access Neptune 360 4 3 3 4
EAST VALLEY WATER DISTRICT | 167
Meter Services
Program Budget Detail
1%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• None.
PROGRAM BUDGET
ALLOCATION
• $304,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 171,033 $ 173,000 $ 159,183 $ 181,000 $ 8,000 5%
5103 Overtime 2,289 6,000 412 6,000 - 0%
5200 Benefits 80,253 101,000 89,642 104,000 3,000 3%
OPERATING EXPENSES
6201 Materials & Supplies - 1,000 - 1,000 - 0%
6202 Tools - 3,000 - 3,000 - 0%
6301 Contract Services - 5,000 - 5,000 - 0%
6307 Uniforms 1,328 2,000 2,000 2,000 - 0%
6402 Telephone 1,308 1,000 1,151 2,000 1,000 100%
METER SERVICES TOTAL $ 256,211 $ 292,000 $ 252,388 $ 304,000 $ 12,000 4%
FY 2024-25 BUDGET | 168
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EAST VALLEY WATER DISTRICT | 169
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ENGINEERING
Program Summaries Section
Engineering coordinates and supports new
development within the District's service area by
streamlining plan checking and inspection efforts.
FY 2024-25 BUDGET | 170
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Director of Engineering & Operations 1
Senior Engineer 2
Total Full-Time 3
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
DIRECTOR OF
ENGINEERING &
OPERATIONS
SENIOR
ENGINEER (2)
GOALS OBJECTIVES
1 Develop and
Implement the
District’s Capital
Improvement
Program to Address
Rehabilitation and
Maintenance Needs
While Preparing for
New Development
1. Complete rehabilitation of the reservoir at Plant 56.
2. Retrofit and upgrade the water facilities at Plant 101.
3. Conduct the bid phase and start construction of grant-funded
pipeline replacements.
4. Evaluate options to upgrade the Plunge Creek Crossing for the
North Fork Water Company Pipeline.
2 Develop Plans to
Optimize District
Water and Energy
Resources
1. Complete a study to evaluate alternatives to optimize surface
water treatment capacity within the District.
2. Complete groundwater master planning efforts to consider
short-term and long-term actions related to groundwater
production capacity.
3. Conduct an analysis of alternative energy sources.
4. Complete the bid and drilling phase for the new groundwater
well at Plant 129.
5. Complete design of grant-funded seismic retrofits of seven
storage reservoirs.
Program Summary
ENGINEERING
The Engineering Program responsibilities include infrastructure planning, maintaining a safe and reliable water supply,
and ensuring compliance with Federal and State regulations. This Program also oversees wastewater collection and
reclamation capital projects.
EAST VALLEY WATER DISTRICT | 171
FY 2024-25 BUDGET | 172
FY 2023-24 Accomplishments
Goal One
Developed and Implemented the
District’s Capital Improvement
Program to Address Rehabilitation
and Maintenance Needs While
Preparing for New Development
• Completed preliminary design report for Canal 3 Zone reservoir at the
Applewood site.
• Completed design of 6.5 miles of District water mains.
• Reviewed minutes of three utility coordination meetings with the City of
Highland to monitor the Baseline Bridge replacement project.
• Completed design and bid package for Plant 101.
• Completed design and substantial construction of water main
relocation at Little 3rd Street and Little Tippecanoe.
Goal Two
Developed Plans to Optimize
District Water and Energy
Resources
• Completed design of new groundwater well at Plant 129.
• Provided Engineering support for rehabilitation of Plant 120.
• Provided Engineering and surveying support related to the North Fork
pipeline root intrusion.
Goal Three
Completed Construction and
Commissioning of the SNRC
• Completed construction of the regional recycled water pipeline and
Weaver Basins.
LEVELS OF SERVICE
The Engineering Program has three KPI metrics that are associated with the District’s Goals and Objectives of:
• Develop Projects and Programs to Ensure Safe and Reliable Services (IV-A)
• Strive to Provide World-Class Customer Relations (III-B)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
IV-A Initiate fully funded projects included in the
current year CIP 100%100%100%100%
III-B Complete development infrastructure plan
reviews in < 14 days 100%100%100%80%
III-B Issue development impact fee costs
estimates in < 2 days 100%100%100%95%
EAST VALLEY WATER DISTRICT | 173
Engineering
Program Budget Detail
3%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Contract for a GIS consultant moved
to Information Technology’s Contract
Services budget.
PROGRAM BUDGET
ALLOCATION
• $1,321,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 583,000 $ 627,000 $ 522,067 $ 658,000 $ 31,000 5%
5103 Overtime - 3,000 - - (3,000)-100%
5200 Benefits 173,739 153,000 116,479 154,000 1,000 1%
OPERATING EXPENSES
6201 Materials & Supplies 2,303 9,000 1,500 3,000 (6,000)-67%
6202 Tools 2,252 7,000 5,700 1,000 (6,000)-86%
6203 Office Supplies 627 3,000 960 2,000 (1,000)-33%
6301 Contract Services 299,023 377,000 341,154 374,000 (3,000)-1%
6303 Printing & Publishing - 3,000 - 1,000 (2,000)-67%
6304 Legal Services 12,491 10,000 11,000 15,000 5,000 50%
6307 Uniforms 932 3,000 500 3,000 - 0%
6402 Telephone 3,380 3,000 2,610 3,000 - 0%
6405 Permits 60,828 84,000 89,000 94,000 10,000 12%
6406 Postage 40 1,000 - 1,000 - 0%
6501 Memberships & Dues 1,742 5,000 1,916 4,000 (1,000)-20%
6502 Professional Development 10,737 7,000 6,707 7,000 - 0%
6504 Meetings 563 3,000 200 1,000 (2,000)-67%
ENGINEERING TOTAL $ 1,151,657 $ 1,298,000 $ 1,099,793 $ 1,321,000 $ 23,000 2%
FY 2024-25 BUDGET | 174
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EAST VALLEY WATER DISTRICT | 175
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WATER PRODUCTION
Program Summaries Section
Water Production specializes in managing
the overall water distribution system.
FY 2024-25 BUDGET | 176
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Operations Manager 1
Sr. Water Production Operator 1
Water Production Operator III 1
Water Production Operator II 3
Sr. Administrative Assistant 1
Total Full-Time 7
SR. ADMINISTRATIVE
ASSISTANT
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
WATER PRODUCTION
SUPERVISOR
SR. WATER
PRODUCTION OPERATOR
DIRECTOR OF
ENGINEERING &
OPERATIONS
WATER PRODUCTION
OPERATOR II (3)
WATER PRODUCTION
OPERATOR III
PROGRAM STRUCTURE
GOALS OBJECTIVES
1 Implement a Plan to
Identify and Enhance
Water Sources’
Requirements Due
to the SNRC
Discharge Location
1. Support work of contractor to complete rehabilitation of Plant 101.
2. Support construction of new well at Plant 129, and identification of
second site to facilitate start of preliminary design work.
3. Contract for a study to determine alternate use of plant and
equipment at Plant 143.
2 Enhance the
SCADA System
to Improve Water
Production Reliability
1. Work with the SCADA contractor to identify individual sites for
SCADA upgrades.
3 Rehabilitate
Plant Components
to Ensure Water
Production
1. Coordinate with Water Maintenance for replacement of
isolation valves to repair critical PRV (Pacific/Osbun).
2. Work with Engineering for rehabilitation of reservoir at Plant 56.
3. Solicit proposals and finalize new master agreements for pump
and motor maintenance.
Program Summary
WATER PRODUCTION
Water Production is responsible for the daily monitoring and operations of the entire water production system to
ensure preventative maintenance of all pumps, motors, wells, boosters, reservoirs, pressure regulating valves (PRVs),
hydro-pneumatic plants, and the SCADA system. This Program is also responsible for the delivery of Santa Ana River
water through the North Fork Water Company canal/pipeline.
EAST VALLEY WATER DISTRICT | 177
FY 2024-25 BUDGET | 178
FY 2023-24 Accomplishments
Goal One
Implemented a Plan to Identify
and Enhance Water Sources’
Requirements Due to the SNRC
Discharge Location
• Installed pressure regulating valve (PRV) at Plant 129 to connect the
plant to the upper zone distribution system.
• Contracted for repairs and upgrades to Well 120 to ensure its
operational readiness for summer 2024 production.
Goal Two
Enhanced the SCADA System
to Achieve Water Production
Requirements
• Worked with SCADA contractor to upgrade servers and add new cell
modems to Headquarters and Plant 134.
• Upgraded radio at Plants 120, 37, 131, and 38.
Goal Three
Rehabilitated Plant Components
to Ensure Water Production
• Coordinated with Water Maintenance for replacement of isolation
valves to repair critical PRV (Church/Water and Baseline/Sterling).
LEVELS OF SERVICE
The Water Production Program has six KPI metrics that are associated with the District’s Goals and Objectives of:
• Develop Projects and Programs to Ensure Safe and Reliable Services (IV-A)
• Dedicate Effort towards System Maintenance and Modernization (IV-C)
• Enable Fact-Based Decision Making through State-of-the-Art Data Management (IV-D)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
IV-A Perform upgrades to SCADA radios as
recommended by consultant 5/Yr 5 3 4
IV-C Perform or schedule repairs recommended
by reservoir inspection report 1/Yr 0 1 1
IV-D Implement available SCADA software updates 100%100%100%100%
IV-A Complete all efficiency testing for all well pumps 12 100%100%100%
IV-A Schedule well replacement of pumps
based on SCE reports*1 1 1 1
IV-A Complete all efficiency testing on
booster pumps 30 100%100%100%
*New KPI starting in FY 2023-24
EAST VALLEY WATER DISTRICT | 179
Water Production
Program Budget Detail
Administration
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 276,178 $ 271,000 $ 258,310 $ 303,000 $ 32,000 12%
5103 Overtime 375 1,000 41 1,000 - 0%
5104 Standby 14,442 15,000 46,527 47,000 32,000 213%
5200 Benefits 150,981 180,000 192,099 196,000 16,000 9%
OPERATING EXPENSES
6201 Materials & Supplies 2,143 - 3,811 3,000 3,000 100%
6202 Tools 674 6,000 3,177 6,000 - 0%
6203 Office Supplies 5,322 9,000 5,449 4,000 (5,000)-56%
6301 Contract Services 88,237 103,000 106,676 110,000 7,000 7%
6307 Uniforms 11,638 15,000 12,023 15,000 - 0%
6402 Telephone 11,796 14,000 13,748 14,000 - 0%
6501 Memberships & Dues 735 3,000 588 3,000 - 0%
6502 Professional Development 14,171 7,000 7,448 7,000 - 0%
6504 Meetings 1,577 1,000 516 1,000 - 0%
ADMINISTRATION TOTAL $ 578,269 $ 625,000 $ 650,413 $ 710,000 $ 85,000 14%
Wells
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 162,768 $ 215,000 $ 201,723 $ 234,000 $ 19,000 9%
5103 Overtime 8,726 17,000 12,925 17,000 - 0%
5200 Benefits 53,607 83,000 92,881 67,000 (16,000)-19%
OPERATING EXPENSES
6101 Purchased Water 31,557 200,000 200,000 300,000 100,000 50%
6102 Groundwater
Replenishment 109,631 451,000 280,647 352,000 (99,000)-22%
6103 Water Assessment 115,973 117,000 114,669 181,000 64,000 55%
6201 Materials & Supplies 69,896 45,000 41,252 45,000 - 0%
6204 Chemicals 135,241 150,000 132,473 150,000 - 0%
6301 Contract Services 134,154 265,000 46,839 265,000 - 0%
6403 Electricity 2,567,441 2,275,000 1,659,279 2,275,000 - 0%
6405 Permits 77,300 100,000 81,702 100,000 - 0%
WELLS TOTAL $ 3,466,294 $ 3,918,000 $ 2,864,390 $ 3,986,000 $ 68,000 2%
16%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• The District plans to increase the amount
of prepaid Tier 1 SWP water from San
Bernardino Valley this fiscal year.
• Increased Water Assessment budget
due to NFWC’s increase in Operating
and Capital Assessments.
PROGRAM BUDGET
ALLOCATION
• $6,185,000
FY 2024-25 BUDGET | 180
Boosters
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 109,008 $ 119,000 $ 108,689 $ 132,000 $ 13,000 11%
5103 Overtime 11,141 14,000 10,611 14,000 - 0%
5200 Benefits 48,081 63,000 66,940 68,000 5,000 8%
OPERATING EXPENSES
6201 Materials & Supplies 13,817 20,000 16,555 20,000 - 0%
6301 Contract Services 16,247 100,000 92,514 100,000 - 0%
6403 Electricity 762,784 710,000 535,319 710,000 - 0%
BOOSTERS TOTAL $ 961,078 $ 1,026,000 $ 830,628 $ 1,044,000 $ 18,000 2%
Reservoirs
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 263,075 $ 185,000 $ 180,660 $ 215,000 $ 30,000 16%
5103 Overtime 13,267 14,000 59,416 60,000 46,000 329%
5200 Benefits 179,144 74,000 57,231 65,000 (9,000)-12%
OPERATING EXPENSES
6201 Materials & Supplies 16,425 5,000 2,447 30,000 25,000 500%
6204 Chemicals 30,516 50,000 18,533 30,000 (20,000)-40%
6301 Contract Services 35,662 45,000 51,124 45,000 - 0%
RESERVOIRS TOTAL $ 538,089 $ 373,000 $ 369,411 $ 445,000 $ 72,000 19%
TOTAL WATER PRODUCTION $ 5,543,730 $5,942,000 $ 4,714,842 $ 6,185,000 $ 243,000 4%
EAST VALLEY WATER DISTRICT | 181
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WATER TREATMENT
Program Summaries Section
Water Treatment manages three sources of
water, including surface water, groundwater,
and State Water Project imported water.
FY 2024-25 BUDGET | 182
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Water Production Supervisor 1
Sr. Treatment Plant Operator 1
Total Full-Time 2
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
WATER PRODUCTION
SUPERVISOR
SR. TREATMENT
PLANT OPERATOR
DIRECTOR OF
ENGINEERING &
OPERATIONS
GOALS OBJECTIVES
1 Maximize Plant 134
Water Production 1. Determine the frequency of changeouts required for GAC media.
2. Determine most efficient and cost-effective method for disposing
of increasing levels of sludge.
2 Develop a Long-
Term Replacement
Plan Based on Plant
Performance
1. Track individual membrane integrity test (MIT) results and repairs
to prioritize replacement schedule.
3 Evaluate and
Rehabilitate
Existing Clean-in-
Place Equipment
at Plant 134
1. Inspect existing equipment and establish prioritized
replacement schedule.
2. Purchase and install necessary parts and materials to complete
the clean-in-place equipment project.
Program Summary
WATER TREATMENT
Water Treatment is responsible for the management of three different sources of supply used by the District. The
District operates Plant 134, a Surface Water Treatment Plant, that can treat Santa Ana River water and imported water
from the State Water Project. Staff also operate two unique groundwater treatment facilities: Plant 28 uses Granular
Activated Carbon (GAC) and Plant 39 is a blending facility.
EAST VALLEY WATER DISTRICT | 183
FY 2024-25 BUDGET | 184
FY 2023-24 Accomplishments
Goal One
Maximized Plant 134 Water
Production While Utilizing GAC
Facilities
• Developed flow standards to meet water quality objectives.
• Determined frequency of carbon filtration media changeouts to
maintain water quality.
• Implemented data collection requirements identified in the permit
amendment.
Goal Two
Completed Plant 134 Membrane
Replacements Using a Five-Phase
Replacement Schedule
• Procured the necessary membrane modules from the manufacturer in
accordance with the District’s Purchasing Policy.
• Coordinated and scheduled in-house installation of new membranes in
the fifth and final train.
LEVELS OF SERVICE
The Water Treatment Program has four KPI metrics that are associated with the District’s Goals and Objectives of:
• Develop Projects and Programs to Ensure Safe and Reliable Service (IV-A)
• Dedicate Effort towards System Maintenance and Modernization (IV-C)
• Maximize Staff Capabilities through Ongoing Professional Development (I-B)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
IV-A Meet all regulatory requirements 100%100%100%100%
IV-A Maximize utilization of treatment plant capacity
according to peak demands (July – September)7.5 MGD 4.3 3.6 4.4
IV-C Percentage of plant equipment and motors on
preventative maintenance schedules 100%100%100%100%
I-B Number of Production staff with T-4 certification
or higher 4 5 4 3
EAST VALLEY WATER DISTRICT | 185
Water Treatment
Program Budget Detail
4%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Identified July through September are peak
demand months to operate Plant 134.
• Materials & Supplies increased $50,000
at mid-year, due to additional materials
needed for Plant 134 repairs. Staff do not
anticipate needing more than $20,000 this
fiscal year.
• Increased Electricity budget due to higher
energy costs.
PROGRAM BUDGET
ALLOCATION
• $1,629,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 263,315 $ 273,000 $ 266,431 $ 304,000 $ 31,000 11%
5103 Overtime 57,477 39,000 28,429 39,000 - 0%
5200 Benefits 138,374 164,000 180,855 179,000 15,000 9%
OPERATING EXPENSES
6201 Materials & Supplies 157,681 70,000 113,513 20,000 (50,000)-71%
6204 Chemicals 156,860 195,000 254,635 180,000 (15,000)-8%
6301 Contract Services 195,242 347,000 605,566 662,000 315,000 91%
6307 Uniforms 461 2,000 491 2,000 - 0%
6402 Telephone 4,304 5,000 2,988 3,000 (2,000)-40%
6403 Electricity 136,781 180,000 239,210 240,000 60,000 33%
WATER TREATMENT TOTAL $ 1,110,495 $ 1,275,000 $ 1,692,118 $ 1,629,000 $ 354,000 28%
FY 2024-25 BUDGET | 186
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EAST VALLEY WATER DISTRICT | 187
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WATER QUALITY
Program Summaries Section
Water Quality has dedicated, state certified team
members to test water quality and ensure all members
of the community receive safe drinking water.
FY 2024-25 BUDGET | 188
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Water & Wastewater
Compliance Supervisor 1
Water Quality Technician 1
Total Full-Time 2
Part-Time
Water Quality Worker 1
Total Part-Time 1
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
WATER PRODUCTION
SUPERVISOR
WATER & WASTEWATER
COMPLIANCE SUPERVISOR
WATER QUALITY
TECHNICIAN
WATER QUALITY
WORKER PT
DIRECTOR OF
ENGINEERING &
OPERATIONS
GOALS OBJECTIVES
1 Evaluate Water
Quality Regulations
and Improve
Process Efficiencies
to Enhance Water
Quality Compliance
1. Begin sampling for U.S. EPA’s revised Lead and Copper Rule,
effective summer of 2024.
2. Complete Unregulated Contaminant Monitoring Rule (UCMR5)
sampling in accordance with U.S. EPA’s sample schedule.
2 Implement
Backflow Program
Enhancement
Modifications
1. Work with customers to replace remaining outdated and
unapproved backflow devices.
2. Work with staff to obtain required backflow certification.
3 Evaluate FOG
Program Procedures
for Effectiveness
1. Identify and investigate non-permitted locations for compliance.
2. Work with contractors to evaluate additional needs for system
efficiencies.
3. Evaluate program to ensure fees are adequate to cover program cost.
Program Summary
WATER QUALITY
Water Quality is responsible for ensuring District compliance with State and Federal Drinking Water Regulations.
This program manages Backflow Prevention, Water Sampling, and the Fire Hydrant Flushing Programs.
Water Quality is also assisting in the development and launch of the Fats, Oils, and Grease (FOG) program for
SNRC pre-treatment.
EAST VALLEY WATER DISTRICT | 189
FY 2024-25 BUDGET | 190
FY 2023-24 Accomplishments
Goal One
Evaluated Water Quality
Regulations and Improved
Process Efficiencies to Enhance
Water Quality Compliance
• Implemented updated sampling requirements outlined in the District’s
latest permit amendment.
• Completed U.S. EPA registration for Unregulated Contaminant
Monitoring Rule (UCMR5) sample schedule.
• Identified sample requirements for U.S. EPA’s Revised Lead and Copper
Rule, effective summer 2024.
Goal Two
Implemented Backflow Program
Enhancement Modifications
• Completed backflow software migration and implementation for cloud-
based service.
• Provided contractor tester training for accessing and updating
customer device information via cloud-based software.
Goal Three
Implemented Customer / Vendor
FOG Program Requirements and
Training Campaign
• Conducted customer outreach and vendor training for cloud-based
compliance reporting.
• Created customer Best Management Practices campaign to maintain
program standards.
• Assisted Water Reclamation with procurement and management of
contract for FOG compliance inspection.
LEVELS OF SERVICE
The Water Quality Program has four KPI metrics that are associated with the District’s Goals and Objectives of:
• Develop Projects and Programs to Ensure Safe and Reliable Service (IV-A)
• Strive to Provide World-Class Customer Relations (III-B)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
IV-A Conduct all water quality sampling required by
SWRCB and U.S. EPA 100%100%100%100%
IV-A Complete annual Hazmat site-handling permits*100%100%100%100%
III-B Response time to water quality complaints by
customers (average)2.0 Hrs 1.5 1.5 1.5
IV-A Number of underground fire services to be re-
routed aboveground annually 3 3 4 3
*New KPI starting in FY 2022-23
EAST VALLEY WATER DISTRICT | 191
Water Quality
Program Budget Detail
1%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Hired a part-time Water Quality Worker.
• Increased Contract Services.
budget due to U.S. EPA’s sampling
requirements for UCMR5 and the Lead
& Copper Rule.
PROGRAM BUDGET
ALLOCATION
• $605,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 110,633 $ 98,000 $ 99,360 $ 133,000 $ 35,000 36%
5103 Overtime 2,596 6,000 2,024 6,000 - 0%
5200 Benefits 26,614 41,000 17,609 24,000 (17,000)-41%
WELLS OPERATING EXPENSES
6201 Materials & Supplies 12,414 14,000 14,000 14,000 - 0%
6301 Contract Services 55,987 59,000 59,000 95,000 36,000 61%
6307 Uniforms 1,170 4,000 4,000 4,000 - 0%
6504 Meetings 234 1,000 1,000 1,000 - 0%
RESERVOIR PERSONNEL EXPENSES
5101 Regular Labor 110,420 125,000 99,360 146,000 21,000 17%
5103 Overtime 2,596 6,000 381 6,000 - 0%
5200 Benefits 55,180 66,000 65,076 78,000 12,000 18%
RESERVOIR OPERATING EXPENSES
6201 Materials & Supplies 576 2,000 2,000 2,000 - 0%
6202 Tools 3,000 9,000 9,000 9,000 - 0%
6301 Contract Services 55,685 65,000 65,000 79,000 14,000 22%
6406 Postage - 2,000 2,000 2,000 - 0%
6502 Professional Development 3,598 3,000 3,000 3,000 - 0%
6503 Education Assistance - 3,000 - 3,000 - 0%
WATER QUALITY TOTAL $ 440,703 $ 504,000 $ 442,810 $ 605,000 $ 101,000 20%
FY 2024-25 BUDGET | 192
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EAST VALLEY WATER DISTRICT | 193
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WATER MAINTENANCE
Program Summaries Section
Water Maintenance maintains the District's
water transmission and distribution system.
FY 2024-25 BUDGET | 194
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Field Service Supervisor 1
Sr. Field Service Worker 1
Field Service Worker III 8
Field Service Worker II 1
Field Service Worker I 4
Storekeeper/Buyer (Warehouse)1
Total Full-Time 16
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
FIELD SERVICE
SUPERVISOR
SR. FIELD
SERVICE WORKER
FIELD SERVICE
WORKER III
FIELD SERVICE
WORKER II
FIELD SERVICE
WORKER I
DIRECTOR OF
ENGINEERING &
OPERATIONS
(8)
(4)
STOREKEEPER/
BUYER WAREHOUSE
GOALS OBJECTIVES
1 Prioritize
Preventative
Maintenance
Schedules to Ensure
Equipment Readiness
for Emergency
Response
1. Replace 40 inoperable gate valves on the west side of the District.
2. Coordinate with Production to perform valve replacements to isolate
crucial PRV stations in Pacific/Osbun; Plant 37; and Orange/Mercedes.
3. Inspect, maintain, and replace (as needed) 3,000 hydrants on a three-
year cycle.
4. Solicit proposals and finalize new master agreement for pipeline repair
services.
2 Fully Utilize
Tyler’s EnerGov
Asset Management
Software
1. Continue training and implementation of Tyler’s Asset
Management module (EnerGov).
3 Continue
Replacement
Program for Mains
and Inground Fire
Service Devices
1. Replace 1,500 feet of water main in Elmwood Drive north of Lynwood.
2. Coordinate with Water Quality to replace final three outdated fire
services on Central Avenue, Palm Avenue, and Pacific Street.
Program Summary
WATER MAINTENANCE
The Water Maintenance Program is responsible for repair and replacement of the District’s 300 miles of water
pipeline. Water Maintenance coordinates with Engineering and Water Production to install water service lines,
fire hydrants, meters, valves, and all related equipment. Crew members remain on standby during non-business
hours to respond to customer afterhours requests and emergencies.
EAST VALLEY WATER DISTRICT | 195
FY 2024-25 BUDGET | 196
FY 2023-24 Accomplishments
Goal One
Prioritized Preventative
Maintenance Schedules to
Ensure Equipment Readiness for
Emergency Response
• Replaced 40 inoperable gate valves on the west side of the District.
Conducted majority of work in house, augmented by outside
contractor.
• Coordinated with Production to perform valve replacements to isolate
crucial PRV stations in Baseline/Sterling, North Church, and Central/
Mansfield.
• Inspected and maintained 1,055 District hydrants; replaced 15 hydrants.
Goal Two
Assessed Operation of
Tyler’s EnerGov Asset
Management Software
• Trained all staff on use of new software.
• Enhanced tracking of all labor, equipment, and materials for water
maintenance activities.
Goal Three
Continued Replacement
Program for Mains and Inground
Fire Service Devices
• Replaced 900 feet of water mains in Darren Place, Tiffani Place, and
Valaria Court.
LEVELS OF SERVICE
The Water Maintenance Program has six KPI metrics that are associated with the District’s Goals and Objectives of:
• Maximize Internal Capabilities through Ongoing Professional Development (I-B)
• Advance Emergency Preparedness Efforts (III-A)
• Develop Projects and Programs to Ensure Safe and Reliable Service (IV-A)
• Dedicate Effort towards System Maintenance and Modernization (IV-C)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
I-B Number of Water Maintenance staff with D-3
certification or higher 5 5 5 4
III-A Annual equipment and safety training hours per
staff member 16 16 16 16
IV-A Number of gate valves exercised*1,200 643 755 1,284
IV-C Respond to, and assess, customer leak concerns
within reasonable time frame (two hours)98%100%100%100%
IV-C Number of main leaks repaired*<70 92 88 120
IV-C Estimate of water losses from main leaks (MG)*<10 MG 0.54 MG 0.54 MG 0.28 MG
*Data reported for calendar year beginning FY 2023-24.
EAST VALLEY WATER DISTRICT | 197
Water Maintenance
Program Budget Detail
Administration
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 225,908 $ 217,000 $ 208,149 $ 218,000 $ 1,000 0%
5103 Overtime 1,586 2,000 560 2,000 - 0%
5104 Standby 23,903 20,000 46,059 20,000 - 0%
5200 Benefits 135,013 158,000 173,130 132,000 (26,000)-16%
OPERATING EXPENSES
6203 Office Supplies 46 3,000 3,000 3,000 - 0%
6307 Uniforms 3,692 1,000 1,234 2,000 1,000 100%
6402 Telephone 35,724 41,000 30,637 41,000 - 0%
6501 Memberships & Dues 1,204 2,000 2,000 2,000 - 0%
6502 Professional
Development 4,455 18,000 18,139 18,000 - 0%
6504 Meetings 3,881 3,000 3,000 3,000 - 0%
6706 Inventory Over/Short 78 - - - - 0%
ADMINISTRATION TOTAL $ 435,490 $ 465,000 $ 485,908 $ 441,000 $ (24,000)-5%
11%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Increased Materials & Supplies,
Tools, and Street Services budgets
due to inflation.
PROGRAM BUDGET
ALLOCATION
• $4,152,250
FY 2024-25 BUDGET | 198
Pipeline Maintenance
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 1,143,044 $ 1,064,000 $ 1,043,228 $ 1,280,000 $ 216,000 20%
5103 Overtime 337,271 319,000 380,941 219,000 (100,000)-31%
5200 Benefits 550,451 620,000 586,095 630,000 10,000 2%
OPERATING EXPENSES
6201 Materials & Supplies 893,947 650,000 650,000 880,000 230,000 35%
6202 Tools 51,991 36,000 36,000 67,000 31,000 86%
6301 Contract Services 79,718 67,000 67,000 70,250 3,250 5%
6307 Uniforms 34,162 40,000 40,000 40,000 - 0%
6310 Street Services 444,869 450,000 450,000 525,000 75,000 17%
6405 Permits 6,835 - - - - 0%
PIPELINE MAINTENANCE TOTAL $ 3,542,288 $ 3,246,000 $ 3,253,264 $ 3,711,250 $ 465,250 14%
TOTAL WATER MAINTENANCE $ 3,977,778 $ 3,711,000 $ 3,739,172 $ 4,152,250 $ 441,250 12%
EAST VALLEY WATER DISTRICT | 199
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Program Summaries Section
Wastewater Collection prevents wastewater
spillage and leaks by monitoring and
maintaining wastewater pipelines.
FY 2024-25 BUDGET | 200
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Sr. Field Service Worker 1
Field Service Worker II 2
Field Service Worker I 1
Total Full-Time 4
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
FIELD SERVICE
SUPERVISOR
FIELD SERVICE
WORKER II
DIRECTOR OF
ENGINEERING &
OPERATIONS
(2)
FIELD SERVICE
WORKER I
SR. FIELD
SERVICE WORKER
GOALS OBJECTIVES
1 Continue
Wastewater
Collection System
Maintenance and
Management
1. Video inspect and assess 75 miles of District sewer mains between
the northern and southern District boundaries, and west of Del Rosa
Avenue.
2. Clean 230 miles of sewer main.
3. Investigate and implement method(s) to reduce rainwater inflow into the
wastewater collection system during storm events.
2 Provide Support for
the New Fats, Oils,
and Grease (FOG)
Program
1. Identify high maintenance areas within the collection system for
the new contracted FOG inspector.
2. Assist FOG inspector in prioritizing correction efforts.
3 Keep Sewer Mains
Clear of Pests and
Obstructions
1. Video sewer mains to identify root intrusions.
2. Schedule foam blasting of identified areas to control roots.
3. Schedule to spray 2,500 manholes for insect control.
Program Summary
WASTEWATER COLLECTION
The Wastewater Collection program performs routine inspections, cleaning, repairs, and replacement of the District’s
230 miles of collection pipelines. The District’s collection system has been engineered to use best practice gravity
flow conveyance prior to treatment. California public health code mandates the District is responsible for inspection
of wastewater collection systems.
The pipeline inspection program uses a sewer inspection camera/transporter and closed-circuit television (CCTV)
technology. The videoing software allows the operator to document pipeline condition attributes and location
data for maintenance or replacement consideration. Along with videoing the collection pipeline, the Wastewater
Collection Program conducts a weekly sewer cleaning program using specialized equipment. The jetting program
ensures the entire system is cleaned within 24 months, and high maintenance areas are cleaned more regularly.
EAST VALLEY WATER DISTRICT | 201
SEWER
FY 2024-25 BUDGET | 202
FY 2023-24 Accomplishments
Goal One
Continued Wastewater
Collection System
Maintenance and Management
• Video inspected and assessed 63 miles of District sewer mains
between the northern and southern District boundaries, and east
of Victoria.
• Cleaned 237 miles of sewer main.
• Developed communication protocols for Collection staff to notify
SNRC staff of specialized maintenance activities (tree root chemicals,
insects, etc).
Goal Two
Provided Support for New Fats,
Oils, and Grease (FOG) Program
• Identified three high maintenance areas within the collection system for
the new contracted FOG inspector.
• Assisted FOG inspector in prioritizing correction efforts.
Goal Three
Kept Sewer Mains Clear of
Pests and Obstructions
• Treated 16,340 ft of sewer mains with root control foam for root
intrusions.
• Sprayed 2,500 manholes for insect control.
LEVELS OF SERVICE
The Wastewater Collection Program has six KPI metrics that are associated with the District’s Goals and Objectives of:
• Maximize Internal Capabilities through Ongoing Professional Development (I-B)
• Develop Projects and Programs to Ensure Safe and Reliable Service (IV-A)
• Dedicate Effort towards System Maintenance and Modernization (IV-C)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
I-B Number of staff holding CWEA certifications 4 6 5 5
IV-A Miles of wastewater mains inspected by video 55 71 75 63
IV-A Category 1 Sanitary System Overflows
reportable to SWRCB 0 0 0 0
IV-C Miles of wastewater mains jetted / cleaned 230 211 230 140
IV-C Category 4 or 5 spot repairs identified 0 1 0 0
IV-C Category 4 or 5 spot repairs completed 0 1 0 0
EAST VALLEY WATER DISTRICT | 203
Wastewater Collection
Program Budget Detail
2%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Increased Contract Services to fund FOG
Inspection and Environmental Support
Services. Annual Discharge Permit fees
will be used to cover the increase.
PROGRAM BUDGET
ALLOCATION
• $962,250
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 420,449 $ 371,000 $ 349,470 $ 396,000 $ 25,000 7%
5103 Overtime 32,093 9,000 12,177 9,000 - 0%
5200 Benefits 128,981 174,000 143,973 177,000 3,000 2%
OPERATING EXPENSES
6201 Materials & Supplies 9,607 31,000 31,000 31,000 - 0%
6202 Tools 7,115 11,000 11,000 6,250 (4,750)-43%
6301 Contract Services 153,169 201,000 201,000 339,000 138,000 69%
6307 Uniforms 1,060 4,000 729 4,000 - 0%
WASTEWATER
COLLECTION TOTAL $ 752,474 $ 801,000 $ 749,349 $ 962,250 $ 161,250 20%
FY 2024-25 BUDGET | 204
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Program Summaries Section
Water Reclamation oversees and manages
all operations related to the SNRC to ensure
compliance with strict State water quality standards.
FY 2024-25 BUDGET | 206
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Water Reclamation Manager 1
Sr. Wastewater Treatment Plant Operator 1
Wastewater Treatment Plant Operator I - III 7
Total Full-Time 9
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
WATER RECLAMATION
MANAGER
SR. WASTEWATER
TREATMENT
PLANT OPERATOR
WASTEWATER
TREATMENT PLANT
OPERATOR I III
DIRECTOR OF
ENGINEERING &
OPERATIONS
(7)
GOALS OBJECTIVES
1 Evaluate SNRC
Resourcing 1. Create a plan to onboard interns and provide learning
opportunities at the SNRC.
2. Start the Operater In Training Plan (OIT).
3. Develop and implement the SNRC Internship Recruitment Plan.
4. Contract for maintenance and other services not currently
performed by staff or other contractors.
2 Meet and Exceed
Compliance
Requirements
for the SNRC
1. Manage and enforce a pre-treatment program.
2. Comply with Air Quality Management District (AQMD) emissions
requirements.
3. Comply with recycled water quality requirements.
3 Operate the SNRC
to Ensure Long-
Term Sustainability
and Resource
Optimization
1. Develop a comprehensive asset management plan.
2. Participate with regional coalitions and implement Salt
Mitigation Feasibility study recommendations.
3. Optimize digestor energy operations to produce 85% of
on-site energy needs.
Program Summary
WATER RECLAMATION
The Water Reclamation Program is responsible for treating and disinfecting up to eight million gallons of wastewater per
day (MGD) at the District’s new water recycling plant known as the Sterling Natural Resource Center (SNRC). The SNRC
operations include anaerobic digestion for energy generation to offset the cost of power needed to operate the plant.
EAST VALLEY WATER DISTRICT | 207
FY 2024-25 BUDGET | 208
FY 2023-24 Accomplishments
Goal One
Completed Staffing and
Training for New Wastewater
Treatment Operations
• Continued to hire staff in accordance with staffing plan finalized by
Human Resources & Risk Management.
• Ensured new employees are trained for operations and maintenance
for the SNRC.
• Worked with Water Quality to procure a contract for the FOG program
compliance inspector.
Goal Two
Met and Exceeded Compliance
Requirements for the SNRC
• Implemented and managed a pre-treatment program.
• Complied with AQMD emissions requirements.
• Complied with recycled water quality requirements.
Goal Three
Commenced
Operations at the SNRC
• Completed transition: of wastewater flows to the SNRC over a three-
month period, discharged water to Weaver Basins, generated on-site
renewable energy, and disposed residual solids.
• Performed optimization of the Aeration system.
• Managed new preventative maintenance program.
LEVELS OF SERVICE
The Water Reclamation Program has six KPI metrics that are associated with the District’s Goals and Objectives of:
• Maximize Internal Capabilities through Ongoing Professional Development (I-B)
• Develop Projects and Programs to Ensure Safe and Reliable Service (IV-A)
• Dedicate Effort towards System Maintenance and Modernization (IV-C)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
I-B Number of staff holding Wastewater
Treatment certifications 6 2*6*6
IV-A
Comply with Waste Discharge Requirements
(WDR) and Water Recycling Requirements (WRR)
for Removal of BOD and TSS at the SNRC
95%N/A N/A 100%
IV-A Deliver recycled water to San Bernardino Valley
for groundwater recharge 98% N/A N/A XX
IV-C Tipping Fees collected from outside haulers $3.2M N/A N/A XX
IV-C Comply with AQMD fence line
odor monitoring violations (30 ppb)0 N/A N/A XX
IV-C Number of validated noise ordinance
(Highland) violations.0 XX XX XX
*Pursuant to Division 7, Chapter 9, Section 13627 of the Water Code an Operator with a water treatment certification may operate a wastewater treatment plant of the appropriate grade, the District has hired two Water Treatment certified operators for SNRC Operator positions.
EAST VALLEY WATER DISTRICT | 209
Water Reclamation
Program Budget Detail
20%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Added a new Wastewater Treatment
Plant Operator position.
• Decreased Treatment Services
budget due to completing transition of
wastewater flows to the SNRC.
• In addition, the Materials & Supplies,
Tools, and Contract Services budgets
have also increased.
PROGRAM BUDGET
ALLOCATION
• $7,739,000
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 715,218 $ 750,000 $ 710,333 $ 1,071,000 $ 321,000 43%
5103 Overtime 7,873 50,000 172,529 125,000 75,000 150%
5104 Standby - 55,000 107 55,000 - 0%
5200 Benefits 141,967 404,000 342,771 481,000 77,000 19%
OPERATING EXPENSES
6201 Materials & Supplies 6,920 68,000 68,000 91,000 23,000 34%
6202 Tools 1,746 30,000 30,000 36,000 6,000 20%
6203 Office Supplies 265 10,000 10,000 10,000 - 0%
6204 Chemicals - 510,000 200,000 650,000 140,000 27%
6301 Contract Services 9,450 1,032,000 1,032,000 3,770,000 2,738,000 265%
6303 Printing & Publishing 970 1,000 - 1,000 - 0%
6304 Legal Services 1,960 5,000 - - (5,000)-100%
6305 Treatment Services 8,531,612 6,300,000 6,162,411 - (6,300,000)-100%
6307 Uniforms 2,094 8,000 8,000 8,000 - 0%
6401 Utilities 59 1,000 4,147 1,000 - 0%
6402 Telephone - 3,000 1,671 3,000 - 0%
6403 Electricity 178,308 1,500,000 1,300,000 1,400,000 (100,000)-7%
6404 Fuel - 16,000 16,000 16,000 - 0%
6405 Permits - 17,000 17,000 - (17,000)-100%
6406 Postage - 1,000 - 1,000 - 0%
6501 Membership & Dues 602 12,000 4,975 12,000 - 0%
6502 Professional Development 2,295 5,000 5,000 5,000 - 0%
6504 Meetings 121 2,000 2,000 2,000 - 0%
6505 Employee Recognition - 1,000 - 1,000 - 0%
WATER
RECLAMATION TOTAL $ 9,601,460 $ 10,781,000 $10,086,944 $ 7,739,000 $(3,042,000)-28%
FY 2024-25 BUDGET | 210
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Program Summaries Section
Facilities Maintenance ensures District
facilities meet standards for aesthetics,
functionality, and operation.
FY 2024-25 BUDGET | 212
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Facilities and Fleet Supervisor 1
Facilities Maintenance Worker II 1
Facilities Maintenance Worker I 1
Total Full-Time 3
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
FACILITIES AND
FLEET SUPERVISOR
FACILITIES MAINTENANCE
WORKER II
FACILITIES MAINTENANCE
WORKER I
DIRECTOR OF
ENGINEERING &
OPERATIONS
GOALS OBJECTIVES
1 Evaluate and Plan
Improvements/
Demolition of
West-End Inventory
Storage Facilities (Del
Rosa and Plant 39)
1. Contract for construction of a 3,200 sq. ft. storage building at
Plant 39.
2. Work with IT to implement security cameras, access controls,
and alarms.
3. Remove former office trailers located at the Del Rosa site to
prepare for demolition and cleanup.
2 Continue Phased
Upgrades and
Rehabilitation of
District Facilities
1. Develop a comprehensive site improvement project list.
2. Contract for painting the building at Plant 33.
3. Insulate Plant 59 building.
4. Complete the HVAC project by removing swamp coolers and
sealing wall openings at Plants 39, 142, and 149.
5. Continue to improve energy efficiency of pump houses and
other Plant buildings through lighting upgrades, insulation, and
weatherstripping.
3 Assess Security
Needs at
SNRC, District
Headquarters, and
Plant 134
1. Determine the most cost-effective solution for physical
security at all three sites.
2. Enhance alarm system for building on Administration side
of the SNRC.
Program Summary
FACILITIES MAINTENANCE
Facilities Maintenance is responsible for the maintenance of all District facilities. The District has several locations
throughout the 30.1 square mile service area for operating the utility systems. The Program’s oversight includes
administration buildings, water facilities, a water reclamation facility (SNRC), District-owned vacant properties, and
easements. The purpose of this Program is to mitigate expenses by maintaining a complex facilities management
system to achieve Program goals.
EAST VALLEY WATER DISTRICT | 213
FY 2024-25 BUDGET | 214
FY 2023-24 Accomplishments
Goal One
Completed Site Improvements
at the Del Rosa Facility
• Enhanced site security by upgrading doors and locks on the existing
warehouse.
Goal Two
Continued Phased Upgrades and
Rehabilitation of District Facilities
• Upgraded camera and alarm system at Treatment Plant.
• Determined the most cost-effective solution for physical security at
various sites.
• Installed sound dampening material at SNRC.
Goal Three
Assessed Security Needs at
SNRC, District Headquarters,
and Plant 134
• Enhanced alarm system for building on Administration side
of the SNRC.
• Created new security guard schedule at SNRC and District
Headquarters.
• Completed installation of security glass on Customer Service
counter at SNRC.
Other Accomplishments • Coordinated installation of Tesla battery at District Headquarters.
• Installed two HVAC units in electrical room at Plant 134.
• Completed RFP for District Landscaping services.
LEVELS OF SERVICE
The Facilities Maintenance Program has four KPI metrics that are associated with the District’s Goals and Objectives of:
• Dedicate Efforts Toward System Maintenance and Modernization (IV-C)
• Identify Opportunities to Optimize Natural Resources (I-A)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
IV-C Close all service work orders timely <30 Days <30 Days <30 Days <30 Days
IV-C Systematically rehabilitate buildings at
Plant sites (paint, roof, general repairs)*2 3 2 2
IV-C Complete security fencing upgrades
at Plant sites*1 1 1 2
I-A Identify and conduct energy efficiency
measures at Plant facilities*2 1 1 2
*New KPI metric beginning in FY 2021-22.
EAST VALLEY WATER DISTRICT | 215
Facilities Maintenance
Program Budget Detail
FY 2022-23
Actuals
FY 2023-24
Budget
FY 2023-24
Projected
FY 2024-25
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 231,473 $ 219,000 $ 208,033 $ 304,000 $ 85,000 39%
5103 Overtime 17,966 14,000 11,256 14,000 - 0%
5200 Benefits 121,289 123,000 119,880 162,000 39,000 32%
ADMINISTRATION OPERATING EXPENSES
6201 Materials & Supplies 113,278 40,000 69,734 40,000 - 0%
6202 Tools 1,732 2,000 2,402 4,000 2,000 100%
6301 Contract Services 836,418 772,000 976,053 772,000 - 0%
6306 Rents & Leases 17,979 20,000 28,750 20,000 - 0%
6307 Uniforms 8,723 11,000 7,561 11,000 - 0%
6311 Landscape Services 118,801 131,000 136,492 131,000 - 0%
6312 Janitorial Services 171,213 144,000 125,582 144,000 - 0%
6401 Utilities 46,402 37,000 37,720 37,000 - 0%
6402 Telephone 23,235 25,000 24,853 25,000 - 0%
6403 Electricity 204,950 290,000 239,276 290,000 - 0%
6403 Professional Development - 3,000 - 3,000 - 0%
SOURCE OF SUPPLY/WELLS OPERATING EXPENSES
6201 Materials & Supplies 1,395 3,000 1,999 3,000 - 0%
6301 Contract Services 16,602 34,000 31,661 34,000 - 0%
6311 Landscape Services 83,336 40,000 73,646 40,000 - 0%
6402 Telephone 929 1,000 1,032 1,000 - 0%
PUMPS AND BOOSTERS OPERATING EXPENSES
6201 Materials & Supplies 216 3,000 - 3,000 - 0%
6301 Contract Services 8,152 5,000 - 5,000 - 0%
6311 Landscape Services 33,594 35,000 28,728 35,000 - 0%
TREATMENT OPERATING EXPENSES
6201 Materials & Supplies 6,109 10,000 1,088 10,000 - 0%
6301 Contract Services 30,779 22,000 15,507 25,000 3,000 14%
6311 Landscape Services 36,283 27,000 36,372 27,000 - 0%
6312 Janitorial Services 1,800 2,000 101 2,000 - 0%
6401 Utilities 1,265 10,000 3,103 10,000 - 0%
6402 Telephone 25,916 30,000 29,976 30,000 - 0%
FACILITIES
MAINTENANCE TOTAL $ 2,159,835 $2,053,000 $ 2,210,805 $ 2,182,000 $ 129,000 6%
FY 2024-25 BUDGET | 216
6%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Added a new Facilities Maintenance
Worker position.
PROGRAM BUDGET
ALLOCATION
• $2,182,000
EAST VALLEY WATER DISTRICT | 217
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FLEET MAINTENANCE
Program Summaries Section
Fleet Maintenance ensures the proper function of
vehicles and equipment used in the maintenance
of the water and wastewater system.
FY 2024-25 BUDGET | 218
• Governing Board
• General Administration
• Human Resources & Risk Management
• Public Affairs
• Conservation
• Finance & Accounting
• Information Technology
• Customer Service
• Meter Services
• Engineering
• Water Production
• Water Treatment
• Water Quality
• Water Maintenance
• Wastewater Collection
• Water Reclamation
• Facilities Maintenance
• Fleet Maintenance
Program Summaries Contents PROGRAM PERSONNEL
Fleet Maintenance Coordinator 1
Total Full-Time 1
PROGRAM STRUCTURE
GENERAL
MANAGER/CEO
OPERATIONS
MANAGER
FACILITIES AND
FLEET SUPERVISOR
FLEET MAINTENANCE
COORDINATOR
DIRECTOR OF
ENGINEERING &
OPERATIONS
GOALS OBJECTIVES
1 Assess Future
Operations of Fleet
Management
1. Enhance service orders in the Fleet Maintenance module within
Tyler’s Energov Asset Management (EAM) software.
2. Continue installation of four Electric Vehicle (EV) charging
stations for pool vehicles.
2 Continue to
Implement the Air
Quality Management
Program
1. Manage all air quality regulations for AQMD and California Air
Resources Board (CARB).
2. Transmit emissions data to the Bureau of Automotive Repair
(BAR) using Network Fleet devices.
3 Gain Understanding
of New Legislation
Affecting the
Fleet Maintenance
Program
1. Research and understand fleet regulations.
2. Contract vendor to ensure District is in compliance with
zero emission regulations.
Program Summary
FLEET MAINTENANCE
Fleet Maintenance is responsible for the preventative maintenance program for all District vehicles and heavy
equipment. This includes the procurement of fleet items and maintaining compliance with State and Federal air
quality rules and regulations. This program includes partnership with local charitable organizations in need of a
vehicle to help continue their mission.
The District fleet is comprised of light and heavy-duty utility trucks for water and wastewater crew members to
maintain District infrastructure. The heavy equipment category of the fleet includes large, specialized equipment
for routine maintenance and inspection of the water distribution, wastewater collection, and treatment systems.
EAST VALLEY WATER DISTRICT | 219
FY 2023-24 Accomplishments
Goal One
Assessed Future Operations
of Fleet Management
• Trained new Fleet Maintenance Coordinator.
• Procured new vendor for generator fuel delivery.
• Installed EV charging stations for pool vehicles.
Goal Two
Continued to Implement the Air
Quality Management Program
• Managed all air quality regulations for AQMD and CARB.
• Transmitted emissions data to the Bureau of Automotive Repair (BAR)
using new Network Fleet devices.
Goal Three
Enhanced the Vendor-Managed
Fleet Maintenance Program
• Completed an RFP for mobile maintenance.
• Provided a list of pre-approved safety repairs and replacements
for the RFP.
• Contracted with a vendor to provide detailing for specialized
equipment.
• Executed a new on-call fleet maintenance contract.
LEVELS OF SERVICE
The Fleet Maintenance Program has three KPI metrics that are associated with the District’s Goals and Objectives of:
• Develop Projects and Programs to Ensure Safe and Reliable Services (IV-A)
• Dedicate Efforts toward System Maintenance and Modernization (IV-C)
The program’s performance related to these metrics are included in the following table.
KEY PERFORMANCE INDICATORS CHANGES
Agency
Goal Key Performance Indicator Target FY 2021-22 FY 2022-23 FY 2023-24
IV-A Ensure vehicles and equipment are evaluated
and replaced on schedule
80% of Net
Asset Value 100%100%100%
IV-C Percent of vehicles pass annual D.O.T. inspection 100%100% 100%N/A
IV-A Number of vehicle/equipment units replaced 4 2 2 4
FY 2024-25 BUDGET | 220
EAST VALLEY WATER DISTRICT | 221
Fleet Maintenance
Program Budget Detail
2%SIGNIFICANT CHANGES IN
PROGRAM BUDGET
• Increased Contract Services budget for
heavy equipment maintenance and car
wash vendor for District vehicles.
PROGRAM BUDGET
ALLOCATION
• $906,000
FY 2021-22
Actuals
FY 2022-23
Budget
FY 2022-23
Projected
FY 2023-24
Budget
Amount
Changed
%
Changed
PERSONNEL EXPENSES
5101 Regular Labor $ 98,525 $ 100,000 $ 87,776 $ 105,000 $ 5,000 5%
5103 Overtime 1,099 3,000 6,280 3,000 - 0%
5200 Benefits 21,643 41,000 30,467 32,000 (9,000)-22%
OPERATING EXPENSES
6201 Materials & Supplies 152,360 160,000 198,663 160,000 - 0%
6202 Tools 13,792 15,000 21,333 15,000 - 0%
6203 Office Supplies 52 5,000 448 5,000 - 0%
6301 Contract Services 280,928 190,000 183,371 300,000 110,000 58%
6307 Uniforms 1,804 1,000 1,142 1,000 - 0%
6402 Telephone 1,079 1,000 472 1,000 - 0%
6404 Fuel 236,962 240,000 211,074 280,000 40,000 17%
6501 Memberships & Dues - 3,000 - 3,000 - 0%
6502 Professional Development - 1,000 - 1,000 - 0%
FLEET MAINTENANCE TOTAL $ 808,244 $ 760,000 $ 741,026 $ 906,000 $ 146,000 19%
FY 2024-25 BUDGET | 222
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The District's long-term planning efforts includes consideration of
the age, condition, and efficiency of infrastructure used to deliver
services to its customers.
capital budgetfy 2024-25
EAST VALLEY WATER DISTRICT | 223
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• Capital Budget Overview
• Capital Improvement Projects
• Infrastructure Accomplishments
Capital Budget Contents
FY 2024-25 BUDGET | 224
CAPITAL BUDGET OVERVIEW
The District includes two types of capital expenditures in its Capital Budget. The two types are,
1) routine purchases and replacement of assets, referred to as Capital Outlay, and 2) non-routine
construction project expenditures that are part of the District’s Capital Improvement Program.
The District’s FY 2024-25 Capital Budget contains $8,843,000 in total capital expenditures. Of this amount,
$1,453,000 are Capital Outlay, which typically include requests to replace heavy equipment, computer and office
equipment, and to contract for infrastructure planning studies. The remaining proposed capital expenditures of
$7,390,000 are current year (Year 1) costs pertaining to projects shown in the District’s Capital Improvement
Program, presented in greater detail in the remainder of this section.
With the District commencing operations at the new SNRC water reclamation plant in spring of 2024, care has
been taken to not overextend financial and human resources by committing to starting multiple new projects in
the upcoming Fiscal Year. Projects with external funding or regulatory requirements, or that are ‘shovel ready’, are
moving forward, but the successful startup of the SNRC is a top priority. A summary of the proposed FY 2024-25
Capital Budget is shown below.
Capital Budget Summary
Capital Outlay
The District defines Capital Outlay expenditures as an individually significant acquisition of capital assets (not
involving construction) that have expected useful lives of more than two years and have a heavy equipment cost
of $5,000 or more. This threshold is applied at the individual asset level.
EAST VALLEY WATER DISTRICT | 225
Capital Outlay (Routine) Capital Improvement Program
Infrastructure Upgrades /
Technology Enhancements $ 530,000 Automated Metering Enhancements $ 150,000
Facility Improvements / Security 270,000 Storage Tank / Reservoir Upgrades & Rehabs 1,660,000
Water Quality / Environmental
Studies 375,000 Plant 101 - Rehab Hydro System 900,000
Equipment Acquistion 278,000 Pipeline Upgrades & Valve Replacements 700,000
Plant 129 Well Design & Contruction 3,000,000
General Facilities Rehab / Relocation 450,000
Plant 39 Warehouse / Storage 380,000
Emergency Off-Spec. Pumping Program 150,000
TOTAL CAPITAL OUTLAY $ 1,453,000 TOTAL CIP EXPENDITURES $ 7,390,000
FY 2024-25 BUDGET | 226
Each year as part of the budget process, Program Managers and Supervisors compile and submit a list of Capital Outlay
requests for consideration. The requests are reviewed and prioritized by management based on the assessment of
need and the amount of funding available. Funding for Capital Outlay is paid out of the operating revenue from the
fund (water, wastewater or water reclamation) that will benefit from use of the capital item. Items that benefit all funds
are allocated accordingly.
FY 2024-252024-25 CAPITAL OUTLAY
Capital Improvement Program and Prioritization
The District’s CIP is a five-year planning schedule with the first year (Year 1) adopted as part of the Capital Budget for the
upcoming fiscal year. A project included in the District’s CIP is an individually significant construction project with a cost
of more than $25,000, and either creates a new capital asset, improves an existing asset (increases its service capacity,
etc.), or significantly extends an asset’s expected useful life.
The Engineering Program is responsible for maintaining the District’s Capital Improvement Program and consults
various sources for project planning. The primary sources for these planning efforts are the District’s Water Master Plan
and Wastewater Collection System Master Plan — both were updated during FY 2018-19. The Master Plans identify the
infrastructure improvements needed to serve a growing population. In addition, each project being considered must
meet one or more of the following criteria:
• Preservation of public health and water quality.
• Improvements required as a result of local, State or Federal legislation/mandates.
• Reduction of current maintenance expenditures and avoidance of costly future rehabilitation.
• Preservation of existing facilities/infrastructure.
• Positive impacts on customers.
• External funding (grant/debt proceeds) has been secured for specific project.
Program Water Wastewater Water
Reclamation Total
FUNDED BY OPERATING REVENUE
2100 Emergency Plan Updates $ 100,000 $ 50,000 $ - $ 150,000
2200 Website Redesign 100,000 50,000 - 150,000
3200 Hardware Replacements 35,000 - - 35,000
3200 Phone System 70,000 30,000 - 100,000
3200 District Headquarters Cameras 56,000 24,000 - 80,000
4000 Engineering Plotter 14,000 6,000 - 20,000
4000 Upper SAR HCP 160,000 - - 160,000
5000 SCADA Radios 50,000 25,000 - 75,000
5100 Plant 134 Turbidity Meters and
Clean-in-Place Equipment 150,000 - - 150,000
5200 Sourcewater Assessments 150,000 - - 150,000
6300 Salt Mitigation Feasibility Study - - 65,000 65,000
6300 Golf Cart - - 18,000 18,000
7000 Fencing at District Headquarters 133,000 57,000 - 190,000
7100 Plant 39 Forklift 80,000 - - 80,000
7100 Trailer Mounted Pump 30,000 - - 30,000
TOTAL CAPITAL OUTLAY $ 1,128,000 $ 242,000 $ 83,000 $ 1,453,000
Capital Budget Overview
EAST VALLEY WATER DISTRICT | 227
For FY 2024-25, the District has proposed the use of operating
revenue, reserves, and a loan from the California Department of Water Resources
to fund current year phases of Capital Improvement Program projects for $7,390,000 – total
project costs for the projects in process are approximately $69.97 million over the next five years.
The names of the projects funded, and the reasons for their prioritization this year include:
The District completed installation of remote-read
meters for all customer accounts in 2021. Some
read captures have been inconsistent, so staff is
proposing an additional data collector tower and
a new mobile collector, as well as the addition of
remote read meters on commercial fire services
to detect unauthorized usage through these
connections. Total cost for FY 2024-25 is proposed
at $150,000. This project is prioritized to mitigate the
need for staff to manually confirm/take reads when
an AMI system has been installed.
Automated Metering
Infrastructure (AMI) Enhancements
The District has created a priority list for the
systematic rehabilitation of existing tanks to
ensure their dependability and years of future
service. A 0.5 million gallon storage tank at the
District’s Plant 56 is proposed for recoating in
FY 2024-25 at an estimated cost of $1,000,000
to be funded by water operating revenue. This
project is a priority as it proactively addresses
potential public health and safety concerns.
Storage Tank
Rehabilitation
A hydropneumatic tank and booster station, that
serves residents living at an elevation where
water cannot be delivered by gravity, needs to
be replaced. The design for the work has been
completed so construction work is being proposed
for FY 2024-25 at an estimated cost of $900,000.
This project is a priority as it solves a potential health
and safety issue for the residents it serves.
Prioritizing this project ensures the continued
functionality and reliability of the North Fork
Pipeline, addressing segments that have not seen
improvements in several decades. This proactive
approach prevents potential infrastructure failures
and service disruptions; maintaining water supply
reliability. Repairing or replacing segments of the
pipeline that are reaching the end of their useful
service life reduces the risk of leaks, breaks, or
other failures. This mitigates potential water supply
interruptions, property damage, and safety hazards,
safeguarding both infrastructure and communities.
North Fork Pipeline
RehabilitationPlant 101
Prioritizing the seismic retrofitting of existing
storage reservoirs enhances EVWD’s water system
resilience against seismic events, ensuring reliability
and safety, especially in earthquake-prone areas.
Aligned with the District’s 2019 Water System Master
Plan, the project addresses vulnerabilities and
follows best practices. Retrofitting reduces structural
risks, minimizing disruptions, property damage,
and safety hazards. Supported by a FEMA Hazard
Mitigation Grant Program, it allows effective use of
external funding, optimizing the project’s impact and
cost-effectiveness.
Reservoir Seismic Retrofits
This project addresses concerns related to
water scarcity and ensures continued access to
groundwater resources. Prioritizing this project
helps mitigate the impacts of droughts or water
shortages on the community as well as enhancing
the reliability of the water supply by diversifying
water sources. This reduces dependency on
surface water sources that may be susceptible
to drought or contamination. Implementing this
project proactively may be more cost-effective
than reactive measures during water scarcity
events. By investing in a new groundwater
production well now, the District can potentially
avoid higher costs associated with emergency
response measures in the future.
Plant 129 Well
Design & Construction
FY 2024-25 BUDGET | 228
The following Capital Improvement Projects section includes further detail for each of the projects that have been
proposed for funding in FY 2024-25.
Impact of Capital Improvement Program Project Investments on Operating Budgets
The capital projects described in this section will have varying impacts on future operating expenses, both in increased
costs and cost savings. The SNRC will have both operational costs and new revenue streams. Proposed treatment
processes at the District’s Surface Water Treatment Plant will allow the District to run the plant at higher capacity, to fully
utilize Santa Ana River water though the North Fork pipeline.
The SNRC will result in a major shift of costs, from contracted treatment services to costs associated with owning and
operating a District facility such as labor, materials, contract services, and other operating costs. At the same time, the
inclusion of solid waste digesters at the facility will allow the District to tap into other revenue streams such as solid
waste carrier tipping fees and recycled water revenue. Not included here, but discussed in the Debt section of this
document, is a significant increase in debt service related to the SNRC.
The following schedule provides an estimate of the effect of capital expenditures on future operations:
The District has scheduled the replacement of one
water main pipeline to be completed by District
maintenance crews. Estimated cost for this project
is $300,000. The project is designated as priority
as it will reduce future responses for leak calls and
increase fire flows which are directly related to
public health and safety.
The District has identified approximately 105 gate
valves that are frozen or broken and therefore
cannot be used for emergency shutdowns. This
project proposes to replace 40 defective valves
during FY 2024-25 at an estimated cost of
$300,000 and has been given priority status due
to public health and safety concerns in the event
of an emergency situation.
Gate Valve
Replacements
Water Main
Replacements
The proposed warehouse at Plant 39 addresses
the need for improved infrastructure by providing
a dedicated space for storing water distribution
parts, crucial for efficient maintenance and repair.
A centralized location streamlines storage and
retrieval, enhancing operational efficiency, leading
to faster response times and reduced downtime.
This consolidation can also yield cost savings by
eliminating multiple storage sites and reducing
emergency shipments. Furthermore, the inclusion of
an on-site restroom can save time and labor costs
by minimizing travel for field staff.
The 8-million-gallon emergency storage basin next
to Weaver Basins was designed to use a trailer-
mounted pump to return water from the basin to
the sewer main in Greenspot Road. This project
involves the potential construction of permanent
pumping facilities to provide this function.
Weaver Basins Emergency
Storage Pumping Improvements
Plant 39 Warehouse
These line items involve various projects such as security upgrades and improving the aesthetics of buildings
at plant sites; it also provides a budget for relocating facilities in conjunction with City street or storm drain
improvement projects. Planned expenditures for FY 2024-25 are $450,000 to be funded by water operating
revenue. These funds are kept available in the event of a notification by another agency.
General Facilities
Rehabilitation / Relocation
Annual Impact
on Operations Nature of Impact
Automated Metering Enhancements $ (30,000) Reduced staffing commitments (OT)
Storage Tank / Reservoir Upgrades &
Rehabs (1,000,000) Extends useful life / avoids new purchase
Plant 101 - Rehab Hydro System (1,000,000) Extends useful life / water supply reliability
Pipeline Upgrades & Valve Replacements (100,000) Reduced staffing needs for repairs
Plant 129 Well Design & Contruction 2,500,000 New well needed after required to place 4 offline
Plant 39 Warehouse / Storage (250,000) Reduce energy cost and staffing commitments
Weaver Basins Emergency Storage
Pumping Improvements 100,000 Reduced staffing commitments (OT)
TOTAL CIP EXPENDITURES $ 220,000
Capital Budget Overview
EAST VALLEY WATER DISTRICT | 229
CAPITAL EXPENDITURE IMPACT OVERVIEW
CIP FIVE-YEAR PROGRAM SCHEDULE (FY 2025-292025-29)
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
WATER
Meter Replacement Program $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ - $ 750,000
Canal Zone Storage Reservoir - 1,600,000 10,000,000 8,000,000 - 19,600,000
Plant 134 Membrane
Replacement - - 350,000 350,000 350,000 1,050,000
Tank / Reservoir Rehabilitation 1,000,000 1,070,000 1,144,900 1,225,043 1,310,796 5,750,739
Plant 101 Hydro Tank
Rehabilitation 900,000 - - - - 900,000
Plant 134 Enhancements SAR
Pretreatment - 100,000 - - - 100,000
North Fork Pipeline
Rehabilitation 100,000 100,000 - - - 200,000
Reservoir Seismic Retrofits 660,000 2,200,000 2,000,000 2,000,000 - 6,860,000
Water Main Replacements -
Seismic Mitigation - 10,000,000 7,000,000 -- 17,000,000
Plant 129 Well Design &
Construction 3,000,000 3,000,000 - - - 6,000,000
New Well - 400,000 1,500,000 3,000,000 - 4,900,000
Water Mains Elmwood Road
& Dogwood Street 300,000 - - - 2,000,000 2,300,000
Facility Relocations 100,000 100,000 100,000 100,000 100,000 500,000
Facility Relocation - Baseline
Bridge Water Main - - 1,000,000 - - 1,000,000
Facility Rehabilitations 350,000 75,000 75,000 75,000 75,000 650,000
Plant 39 Warehouse Building 380,000 - - - - 380,000
FY 2024-25 BUDGET | 230
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
Santa Ana River Watershed
Sanitary Survey - - 80,000 - - 80,000
Gate Valve
Replacement Program 300,000 - - - - 300,000
WATER SUBTOTAL $ 7,240,000 $ 18,845,000 23,449,900 $ 14,950,043 $ 3,835,796 $ 68,320,739
RECLAMATION
Weaver Basins
Emergency Storage
Pumping Improvements
150,000 - - - - 150,000
Replace Diffusers
and UV Lamps - - 500,000 500,000 500,000 1,500,000
RECLAMATION SUBTOTAL $ 150,000 $ - $ 500,000 $ 500,000 $ 500,000 $ 1,650,000
TOTAL $ 7,390,000 $ 18,845,000 $ 23,949,900 $ 15,450,043 $ 4,335,796 $ 69,970,739
CIP FIVE-YEAR FUNDING SCHEDULE (FY 2025-292025-29)
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
Water Operating Revenue $ 558,000 $ 6,145,000 $ 4,699,900 $ 3,950,043 $ 3,835,796 $ 19,188,739
Water Replacement Reserve 3,022,000 - - - - 3,022,000
Water Capacity Fees 3,000,000 3,000,000 - - - 6,000,000
Grants 660,000 9,700,000 7,250,000 - - 17,610,000
Bond / Debt Proceeds - - 11,500,000 11,000,000 - 22,500,000
Reclamation
Operating Revenue 150,000 - 500,000 500,000 500,000 1,650,000
TOTAL $ 7,390,000 $ 18,845,000 $ 23,949,900 $ 15,450,043 $ 4,335,796 $ 69,970,739
CIP FY 2024-25 2024-25 PROPOSED FUNDING
Water Fund
Operating
Revenue
Water
Reclamation
Fund Operating
Revenue
Grants/ Loans
Other Fund Project Total
WATER
Meter Replacement Program $ 150,000 $ -$ -$ 150,000
Tank / Reservoir Rehabilitation -- 1,000,000 1,000,000
Plant 101 Hydro Tank Rehabilitation -- 900,000 900,000
North Fork Pipeline Rehabilitation 100,000 -- 100,000
Reservoir Seismic Retrofits -- 660,000 660,000
Plant 129 Well Design & Construction -- 3,000,000 3,000,000
Water Main Replacement - Elmwood
Road & Dogwood Street -- 300,000 300,000
Facility Relocations 100,000 -- 100,000
Facility Rehabilitations 208,000 - 142,000 350,000
Plant 39 Warehouse Building -- 380,000 380,000
Gate Valve Replacement Program -- 300,000 300,000
WATER SUBTOTAL $ 558,000 $ - $ 6,682,000 $ 7,240,000
RECLAMATION
Weaver Basins Emergency Storage
Pumping Improvements - 150,000 - 150,000
RECLAMATION SUBTOTAL $ - $ 150,000 $ - $ 150,000
TOTAL $ 558,000 $ 150,000 $ 6,682,000 $ 7,390,000
Capital Budget Overview
EAST VALLEY WATER DISTRICT | 231
Capital planning involves identifying current and future needs
and prioritizing them through an assessment process.
FY 2024-25 BUDGET | 232
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CAPITAL IMPROVEMENTPROJECTS
Capital Budget Section
Projects included in the CIP are individually significant construction
projects with a cost of more than $25,000, and either creates a new
capital asset, improves an existing asset (increases its service capacity,
etc.), or significantly extends an asset's expected useful life.
FY 2024-25 BUDGET | 234
• Meter Replacement Program
• Tank/Reservoir Rehabilitation
• Plant 101 Hydro Tank Rehabilitation
• North Fork Pipeline Rehabilitation
• Reservoir Seismic Retrofits
• Plant 129 Well Design & Construction
• Water Main Replacement Elmwood & Dogwood Road
• Gate Valve Replacement Program
• Plant 39 Warehouse Building
• Facility Relocations
• Facility Rehabilitations
• Weaver Basins Emergency Storage Pumping Improvements
Capital Improvement Projects
EAST VALLEY WATER DISTRICT | 235
[PAGE LEFT BLANK]
Intentionally
FY 2024-25 BUDGET | 236
Capital Improvement Program
METER REPLACEMENT PROGRAM
The installation of Advanced Metering Infrastructure (AMI) hardware, software, and meters throughout the entire
District was completed in April 2021. Since that time, District staff has been troubleshooting and monitoring
performance of the AMI system, and in doing so has determined that data capture and communication could be
enhanced by the installation of an additional tower and data collector in the central west area of the District at
Plant 132. $150,000 has been included in the capital budget for this work in FY 2024-25.
Start Date:
July 2024
Estimated Completion:
June 2025
Project Type:
Water
Location:
All Service Connections
throughout the District
Project Manager:
Meter Services/Operations
Total Project Cost:
$150,000
Prior Years Budget:
N/A
Capital Requests:
Previously
Programmed Project
Operating Budget Impact
ADDITIONAL STAFF SALARIES
The installation of an additional collector should reduce the amount of staff
time required to collect manual reads of meters that cannot be picked up by
the automated metering infrastructure-estimated at 30 hours per month. The
addition of automated meters on hydrants will help to explain water losses,
whether use of water through the hydrants, intentional misuse, or use for fire
suppression.
DEBT SERVICE
N/A
MAINTENANCE/UTILITIES
Minimal increase in annual telecommunication costs of $5,400.
Meter Replacement Program
EAST VALLEY WATER DISTRICT | 237
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ - $ - $ - $ - $ - $ -
Land and Land Preparation - - - - - -
Construction (Contract) - - - - - -
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials 150,000 200,000 200,000 200,000 - 750,000
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ - $ 750,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ - $ 750,000
Replacement Reserve - - - - - -
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ - $ 750,000
Benefits to the Community
Provide customers with
reliable meter information.
Enhance operations by digitizing
consumption information.
Help identify water leaks
and losses sooner.
FY 2024-25 BUDGET | 238
Capital Improvement Program
TANK/RESERVOIR REHABILITATION
The District has completed a comprehensive, multi-year water tank inspection program and received an
engineering report identifying and prioritizing tank rehabilitation projects. Many of the projects present significant
challenges where there is no redundant storage capacity, limiting projects to certain times of year when demand
for water is low, and requiring alternate methods for water distribution.
Start Date:
October 2024
Estimated Completion:
June 2025
Project Type:
Water
Location:
3808 E. Citrus Street
San Bernardino, CA
Project Manager:
Engineering
Total Project Cost:
$1,000,000
Prior Years Budget:
Costs from Previous Tank
Rehabilitations Do Not
Accumulate
Capital Requests:
New Project
The District has pre-qualified a list of three contractors to provide bids as the
reservoir/plant to be rehabilitated in the upcoming year has been identified. In
October 2019 the District awarded a contract to Crosno Construction for the
rehabilitation of Tank 39-1; that project was completed in May 2020. In FY 2020-
21, the District entered into a contract for rehabilitation of the tank at Plant 108, a
2 million gallon reservoir serving the District’s Foothill zone. This year’s project is
a 0.5 million gallon reservoir at District Plant 56. A contractor will be selected to
execute the necessary rehabilitations to extend the reservoir’s useful service life.
The estimated FY 2024-25 cost for this project $1,000,000.
Operating Budget Impact
This project requires no additional staff, debt service, or maintenance/utilities.
Tank/Reservoir Rehabilitation
EAST VALLEY WATER DISTRICT | 239
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ 100,000 $ 107,000 $ 115,000 $ 123,000 $ 132,000 $ 577,000
Land and Land Preparation - - - - - -
Construction (Contract) 900,000 963,000 1,029,900 1,102,043 1,178,796 5,173,739
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 1,000,000 $ 1,070,000 $ 1,144,900 $ 1,225,043 $ 1,310,796 $ 5,750,739
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ - $ 1,070,000 $ 1,144,900 $ 1,225,043 $ 1,310,796 $ 4,750,739
Replacement Reserve 1,000,000 - - - - 1,000,000
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 1,000,000 $ 1,070,000 $ 1,144,900 $ 1,225,043 $ 1,310,796 $ 5,750,739
Benefits to the Community
Help prolong the tank’s
life to continue serving
the community.
Install anti-corrosion
system and make repairs to
maintain tank reliability.
Identify and assess structural
concerns to protect the Plant
during an earthquake.
FY 2024-25 BUDGET | 240
Capital Improvement Program
PLANT 101 HYDRO TANK REHABILITATION
The Hydro-pneumatic tank and booster pumps at Plant 101 increase water pressure to 37 homes that are situated
at elevations too high to be gravity fed by the plant’s 1.4-million-gallon reservoir; the Hydro tank is the only means
of serving these customers with sufficient water pressure. An inspection of Plant 101 revealed that the Hydro Tank
and booster pumps need to be replaced, but those tasks were deferred until an on-site emergency generator
could be installed.
Start Date:
July 2021
Estimated Completion:
June 2025
Project Type:
Water
Location:
3045 N. Mountain Top Drive
Highland, CA 92346
Project Manager:
Engineering
Total Project Cost:
$1,896,000
Prior Years Budget:
$996,000
Capital Requests:
Previously
Programmed Project
With the generator now in place, and design for the tank and boosters
complete, replacement of the tank and boosters can be scheduled. Project
was out for bid during FY 2023-24 and staff proposes to complete these
replacements during FY 2024-25. An estimated cost of $900,000 has been
included in the FY 2024-25 budget for this project.
Operating Budget Impact
ADDITIONAL STAFF SALARIES
N/A
DEBT SERVICE
N/A
MAINTENANCE/UTILITIES
N/A
Plant 101 Hydro Tank Rehabilitation
EAST VALLEY WATER DISTRICT | 241
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ - $ - $ - $ - $ - $ -
Land and Land Preparation - - - - - -
Construction (Contract) 900,000 - - - - 900,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 900,000 $ - $ - $ - $ - $ 900,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ - $ - $ - $ - $ - $ -
Replacement Reserve 900,000 - - - - 900,000
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 900,000 $ - $ - $ - $ - $ 900,000
Benefits to the Community
Enhance plant
operations to maintain
service reliability.
Facility allows the District
to continue meeting the
community’s water needs.
Allows the District to continue
to meet local, State, and
Federal system requirements.
FY 2024-25 BUDGET | 242
Capital Improvement Program
NORTH FORK PIPELINE REHABILITATION
Much of the North Fork Pipeline was improved from the 1990s through 2010, however, there are portions in
which improvements have not occurred in 50-80 years. The purpose of this project is to fund necessary planning
and design for locations along the North Fork Pipeline which are reaching the end of their useful service life and
need repair or replacement. This fiscal year’s focus will include a portion of riveted steel pipeline that functions
as a syphon crossing Plunge Creek and a portion of damaged reinforced concrete pipe with an irregular section
near Carriage Hill and Highland Avenue.
Start Date:
July 2024
Estimated Completion:
June 2025
Project Type:
Water
Location:
Plunge Creek Crossing and
East of Carriage Hill Access
Box at Highland Avenue
Intersection
Project Manager:
Engineering
Total Project Cost:
$100,000
Prior Years Budget:
N/A
Capital Requests:
New Project
Operating Budget Impact
ADDITIONAL STAFF SALARIES
N/A
DEBT SERVICE
N/A
MAINTENANCE/UTILITIES
This is an ongoing maintenance task. Pipelines and appurtenances conveying
raw surface water (pretreated).
North Fork Pipeline Rehabilitation
EAST VALLEY WATER DISTRICT | 243
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ 100,000 $ - $ - $ - $ - $ 100,000
Land and Land Preparation - - - - - -
Construction (Contract) 100,000 - - - 100,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 100,000 $ 100,000 $ - $ - $ - $ 200,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ 100,000 $ 100,000 $ - $ - $ - $ 200,000
Replacement Reserve - - - - - -
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 100,000 $ 100,000 $ - $ - $ - $ 200,000
Benefits to the Community
Enhancements
to the water
distribution system.
Allow the District to
continue meeting the
community’s water needs.
Help extend
the pipeline’s
operating life.
FY 2024-25 BUDGET | 244
Capital Improvement Program
RESERVOIR SEISMIC RETROFITS
7 RESERVOIRS, PHASE I OF II
There are 18 existing storage reservoirs in EVWD’s water system ranging from 0.07 million gallons (MG) to 4
MG in capacity. Per the District’s 2019 Water System Mater Plan, it was recommended that seismic retrofitting
be performed on all EVWD tanks. This proposal will cover Phase I of two for a FEMA Hazard Mitigation Grant
Program (HMGP) awarded to the District. Phase I portion of the work will consist of engineering analysis, planning,
and bid package preparation for the construction of the Phase II portion.
Start Date:
November 2023
Estimated Completion:
June 2025
Project Type:
Water
Location:
Plants 33, 39 and 129
Project Manager:
Engineering
Total Project Cost:
$660,000 (Phase I 100%
Grant funding awarded by
FEMA and CalOES)
Prior Years Budget:
N/A
Capital Requests:
Previously
Programmed Project
Operating Budget Impact
This project requires no additional staff, debt service, or maintenance/utilities.
Reservoir Seismic Retrofits
EAST VALLEY WATER DISTRICT | 245
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ 60,000 $ - $ - $ - $ - $ 60,000
Land and Land Preparation - - - - - -
Construction (Contract) 600,000 2,200,000 2,000,000 2,000,000 - 6,800,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 660,000 $ 2,200,000 $ 2,000,000 $ 2,000,000 $ - $ 6,860,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ - $ - $ - $ - $ - $ -
Replacement Reserve - - - - - -
Grants/Loans 660,000 2,200,000 2,000,000 2,000,000 - 6,860,000
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 660,000 $2,200,000 $2,000,000 $ 2,000,000 $ - $ 6,860,000
Benefits to the Community
Identify and assess structural
concerns to protect the Plant
during an earthquake.
Allow the District to
continue to meet the
community’s water needs.
Enhance plant
operations to maintain
a reliable service.
FY 2024-25 BUDGET | 246
Capital Improvement Program
PLANT 129 WELL DESIGN & CONSTRUCTION
The Drought Contingency Plan (DCP) includes a list of mitigation actions needed to protect against potential risks
and impacts from drought and to increase flexibility and resiliency. The Priority 1 mitigation actions in the DCP
include six projects to drill and equip new groundwater wells.
A Site Feasibility for New Groundwater Production Well Technical Memorandum, which is included as part of the
DCP, provided a high-level assessment of Plant 129 and determined that the site is suitable for a new production
well. This project will design, drill, and equip a new groundwater production well at Plant 129.
Start Date:
July 2024
Estimated Completion:
June 2027
Project Type:
Water
Location:
7800 Calle Del Rio
Highland, CA 92346
Project Manager:
Engineering
Total Project Cost:
$3,000,000
Prior Years Budget:
N/A
Capital Requests:
New Project
Operating Budget Impact
This project requires no additional staff, debt service, or maintenance/utilities.
Plant 129 Well Design & Construction
EAST VALLEY WATER DISTRICT | 247
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ 300,000 $ 300,000 $ - $ - $ - $ 600,000
Land and Land Preparation - - - - - -
Construction (Contract) 2,700,000 2,700,000 - - - 5,400,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 3,000,000 $ 3,000,000 $ - $ - $ - $ 6,000,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ - $ - $ - $ - $ - $ -
Replacement Reserve - - - - - -
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees 3,000,000 3,000,000 - - - 6,000,000
Other - - - - - -
ANNUAL TOTAL $3,000,000 $3,000,000 $ - $ - $ - $ 6,000,000
Benefits to the Community
Enhance plant
operations to maintain
a reliable service.
Allow the District to
continue to meet the
community’s water needs.
Allows the District to continue
to meet local, State, and
Federal system requirements.
FY 2024-25 BUDGET | 248
Capital Improvement Program
WATER MAIN REPLACEMENT
ELMWOOD ROAD & DOGWOOD STREET
This project will replace 1,127 feet of 4” wrapped steel water main in Elmwood Road, starting north from Lynwood
Drive and then turning east to connect to the main in Dogwood Street. The new main will consist of 6” ductile iron
pipe and will provide two benefits: enhanced fire flow capacity, and access to the pipeline in public right of ways
rather than in private property where many sections of the existing main are aligned. Work will be performed in-
house by District water maintenance crews and will take approximately three weeks to complete.
Start Date:
September 2024
Estimated Completion:
June 2025
Project Type:
Water
Location:
North of Lynwood Drive and
West of Dogwood Street
Project Manager:
Operations
Total Project Cost:
$300,000
Prior Years Budget:
N/A
Capital Requests:
New Project
Operating Budget Impact
This project requires no additional staff, debt service, or maintenance/utilities.
Water Main Replacement - Elmwood Road
EAST VALLEY WATER DISTRICT | 249
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ 30,000 $ - $ - $ - $ - $ 30,000
Land and Land Preparation - - - - - -
Construction (Contract) - - - - 2,000,000 2,000,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials 90,000 - - - - 90,000
District Labor 180,000 - - - - 180,000
Other (Legal) - - - - - -
ANNUAL TOTAL $ 300,000 $ - $ - $ - $ 2,000,000 $ 2,300,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ - $ - $ - $ - $ 2,000,000 $ 2,000,000
Replacement Reserve 300,000 - - - - 300,000
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 300,000 $ - $ - $ - $2,000,000 $ 2,300,000
Benefits to the Community
Protects health and
safety of the community.
Replaces water
main to prevent
a future break.
Allows the District to
continue to meet the
community’s water needs.
FY 2024-25 BUDGET | 250
Capital Improvement Program
GATE VALVE REPLACEMENT PROGRAM
The District’s water distribution pipeline system has approximately 8,000 gate valves which allow damaged /
leaking water mains to be isolated while repair work is being performed. These valves must be routinely exercised
in order to prevent them from corroding and seizing, rendering them unable to serve their purpose. Even with
routine exercising, some valves eventually seize and need to be replaced.
Start Date:
July 2023
Estimated Completion:
June 2025
Project Type:
Water
Location:
Districtwide
Project Manager:
Operations
Total Project Cost:
$600,000
Prior Years Budget:
$300,000
Capital Requests:
Previously
Programmed Project
There are approximately 105 inoperable or broken valves in the District’s
distribution system which the District plans to replace using a combination of
in-house and contracted labor. Working from a prioritized list, 40 valves will
be selected for replacement in each of the next two years.
Operating Budget Impact
ADDITIONAL STAFF SALARIES
N/A
DEBT SERVICE
N/A
MAINTENANCE/UTILITIES
There will be no significant change in maintenance costs associated with this
replacement program.
Gate Valve Replacement Program
EAST VALLEY WATER DISTRICT | 251
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ - $ - $ - $ - $ - $ -
Land and Land Preparation - - - - - -
Construction (Contract) 185,000 - - - - 185,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials 25,000 - - - - 25,000
District Labor 90,000 - - - - 90,000
Other (Legal) - - - - - -
ANNUAL TOTAL $ 300,000 $ - $ - $ - $ - $ 300,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ - $ - $ - $ - $ - $ -
Replacement Reserve 300,000 - - - - 300,000
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 300,000 $ - $ - $ - $ - $ 300,000
Benefits to the Community
Reduce service
interruptions during water
main leaks or repairs.
Enhance the water
distribution system to continue
providing a reliable service.
Repair and extend
the useful life of the
distribution system.
FY 2024-25 BUDGET | 252
Capital Improvement Program
PLANT 39 WAREHOUSE BUILDING
This project involves building a new metal warehouse building at Plant 39 for the purpose of securely storing
water distribution parts on the west end of the service area. The warehouse will facilitate access to parts during
repairs and potentially reduce construction time. The building includes a restroom for Field staff.
Start Date:
July 2024
Estimated Completion:
June 2025
Project Type:
Water
Location:
Plant 39
Project Manager:
Operations
Total Project Cost:
$380,000
Prior Years Budget:
N/A
Capital Requests:
New Project
Operating Budget Impact
ADDITIONAL STAFF SALARIES
N/A
DEBT SERVICE
N/A
MAINTENANCE/UTILITIES
Improved security fencing will help deter intrusion onto District property
and vandalism.
Plant 39 Warehouse Building
EAST VALLEY WATER DISTRICT | 253
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ - $ - $ - $ - $ - $ -
Land and Land Preparation - - - - - -
Construction (Contract) 380,000 - - - - 380,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 380,000 $ - $ - $ - $ - $ 380,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ - $ - $ - $ - $ - $ -
Replacement Reserve 380,000 - - - - 380,000
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 380,000 $ - $ - $ - $ - $ 380,000
Benefits to the Community
Reduce service interruption
time during system repairs
or enhancements.
Provide a secure
location to store water
distribution parts.
Enhance
operations to
maintain efficiency.
FY 2024-25 BUDGET | 254
Capital Improvement Program
FACILITY RELOCATIONS
The District’s service area covers all of the City of Highland, parts of the City of San Bernardino and parts of
San Bernardino County. When these agencies plan and construct improvements within their jurisdiction, there
are occasionally alignment or location conflicts with existing District facilities. When this occurs, the District is
frequently obligated to relocate its facilities. This project budget serves to fund relocation costs as they arise.
Start Date:
July 2024
Estimated Completion:
June 2025
Project Type:
Water
Location:
Districtwide
Project Manager:
Engineering
Total Project Cost:
$100,000
(Budgeted Annually)
Prior Years Budget:
$100,000
Capital Requests:
Annual Budget Request
Operating Budget Impact
This project requires no additional staff, debt service, or maintenance/utilities.
Facility Relocations
EAST VALLEY WATER DISTRICT | 255
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ - $ - $ - $ - $ - $ -
Land and Land Preparation - - - - - -
Construction (Contract) 100,000 100,000 100,000 100,000 100,000 500,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000
Replacement Reserve - - - - - -
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000
Benefits to the Community
Relocate system
facilities to maintain
service reliability.
Work with local agencies to
ensure a smooth transition with
minimal service interruptions.
Extend the
useful life of the
distribution system.
FY 2024-25 BUDGET | 256
Capital Improvement Program
FACILITY REHABILITATIONS
This project involves scheduled capital improvements to District facilities that can be performed within a single
fiscal year. Improvements planned for FY 2024-25 include upgrade to wrought iron security fencing at various
sites throughout the District including Plant 33 and additional Electric Vehicle Chargers at the District Headquarters
and SNRC.
Start Date:
July 2024
Estimated Completion:
June 2025
Project Type:
Water
Location:
Districtwide
Project Manager:
Facilities Maintenance
Total Project Cost:
$350,000
(Budgeted Annually)
Prior Years Budget:
$325,000
Capital Requests:
Annual Budget Request
Operating Budget Impact
ADDITIONAL STAFF SALARIES
N/A
DEBT SERVICE
N/A
MAINTENANCE/UTILITIES
Improved security fencing will help deter intrusion onto District property
and vandalism.
Facility Rehabilitations
EAST VALLEY WATER DISTRICT | 257
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ - $ - $ - $ - $ - $ -
Land and Land Preparation - - - - - -
Construction (Contract) 100,000 100,000 100,000 100,000 100,000 500,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000
Replacement Reserve - - - - - -
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000
Benefits to the Community
Enhance the security
of water facilities.
Prevent
unauthorized access.
Extend the useful life
of water facilities.
FY 2024-25 BUDGET | 258
Capital Improvement Program
WEAVER BASINS EMERGENCY STORAGE
PUMPING IMPROVEMENTS
The 8-million-gallon emergency storage basin next to Weaver Basins was designed to use a trailer-mounted
pump to return water from the basin to the sewer main in Greenspot Road. This project involves the potential
construction of permanent pumping facilities to provide this function.
Start Date:
July 2024
Estimated Completion:
June 2025
Project Type:
Water Reclamation
Location:
Emergency Storage Basin
next to Weaver Basins
Project Manager:
Meter Services/Operations
Total Project Cost:
$150,000
Prior Years Budget:
N/A
Capital Requests:
New Project
Operating Budget Impact
This project requires no additional staff, debt service, or maintenance/utilities.
Weaver Basins Emergency
Storage Pumping Improvements
EAST VALLEY WATER DISTRICT | 259
Project Cost
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
ESTIMATED COST ITEMIZATION
Planning and Design $ - $ - $ - $ - $ - $ -
Land and Land Preparation - - - - - -
Construction (Contract) 150,000 - - - - 150,000
Project Mgmt/Inspection - - - - - -
Equipment/Furnishings - - - - - -
Materials - - - - - -
District Labor - - - - - -
Other (Legal) - - - - - -
ANNUAL TOTAL $ 150,000 $ - $ - $ - $ - $ 150,000
Project Funding
Year 1
FY 2024-25
Year 2
FY 2025-26
Year 3
FY 2026-27
Year 4
FY 2027-28
Year 5
FY 2028-29
5-Year
Project Total
FINANCING SOURCES
Operating Revenue $ 150,000 $ - $ - $ - $ - $ 150,000
Replacement Reserve - - - - - -
Grants/Loans - - - - - -
Bond Proceeds - - - - - -
Development Fees - - - - - -
Other - - - - - -
ANNUAL TOTAL $ 150,000 $ - $ - $ - $ - $ 150,000
Benefits to the Community
Enhance facility
operations.
Facilitates water
pumping for recycling.
Provides a more efficient process for
placing flows into the source system.
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INFRASTRUCTUREACCOMPLISHMENTS
Capital Budget Section
The budget reflects the District's commitment to allocating
resources to meet the needs of its stakeholders.
FY 2024-25 BUDGET | 262
EAST VALLEY WATER DISTRICT | 263
INFRASTRUCTURE ACCOMPLISHMENTS
Infrastructure improvements represent a significant investment in maintaining a reliable
system for the community served by the District. Several Capital Improvement Projects were
completed under budget in FY 2023-24 that focused on system improvements for both
water and wastewater systems.
There were a number of Capital Improvement Projects completed during FY 2023-24 that focused on system
improvements for both water and wastewater systems. The District would like to highlight the following:
Plant 134
Membrane Replacement
Project Budget: $305,000
Actual Cost: $305,205
Completed: February 2024
Sterling Natural Resource Center
Project Budget: $175,000,000 Actual Cost: $181,038,124 Completed: March 2024
Plant 120
Rehabilitation
Project Budget: $280,000
Actual Cost: $308,554
Completed: April 2024
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The budget is formally reviewed each quarter, allowing for an
opportunity to take formal budget adjustments to the Governing
Board for consideration.
glossaryfy 2024-25
EAST VALLEY WATER DISTRICT | 265
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• Definitions
• Acronyms
• Chart of Accounts
Glossary Contents
FY 2024-25 BUDGET | 266
EAST VALLEY WATER DISTRICT | 267
GLOSSARY
Technical terms found in the budget document.
Definitions
A
• Acre Foot: A water measurement equal to 325,851
gallons. - pg. 52
• Advanced Metering Infrastructure: The
technology of collecting meter reads via a
network. - pg. 18
• Air Quality Management District or South Coast
Air Quality Management District: The air pollution
agency responsible for regulating stationary
sources of air pollution in the South Coast Air
Basin, in Southern California. - pg. 207
• American Water Works Association: Established
in 1881 and is the largest nonprofit, scientific, and
educational association dedicated to managing
and treating water. - pg. 23
• Annual Report: A set of U.S. government financial
statements comprising of the financial report of
a state, municipal, or other governmental entity
that complies with the accounting requirements
promulgated by the Governmental Accounting
Standards Board. - pg. 148
C
• California Public Employees’ Retirement System:
An agency in the California executive branch
that manages pension and health benefits for
more than 1.6 million California public employees,
retirees, and their families. - pg. 39
• California Special Districts Association: A 501c(6)
not-for-profit association that promotes good
governance and improved core local services
through professional development, advocacy, and
other services for independent special districts. -
pg. 7
• Capital Outlay and Construction Costs:
Capitalized and expenses over the useful life of
the asset on a Generally Accepted Accounting
Principle basis; shown as a current expenditure on
a budget basis. - pg. 39
• Closed Circuit TV: The use of video cameras to
transmit a signal to a limited set of monitors. - pg.
201
• Compensated Absence: An expense that reflects
the change in related accrued liabilities during
the accounting period on the Generally Accepted
Accounting Principle basis, but for budget
purposes, expense includes anticipated leave time
to be used and/or cashed by employees during
the fiscal year. - pg. 39
• Cool-Season Turfgrass: Grass species which
require 80% replenishment of evapotranspiration.
Species do not go dormant during winter months
and include tall fescue, ryegrass, bentgrass, and
Kentucky bluegrass. - pg. 86
D
• Depreciation: Recorded annually to expense
the cost of a capital asset over its useful life on a
General Accepted Accounting Principle basis but
is not contemplated on the budget basis. - pg. 39
FY 2024-25 BUDGET | 268
E
• Enterprise Fund: Business-type funds used to
report an activity for which a fee is charged to
external users for goods or services - pg. 40
F
• Fees: Charges for service that are based upon the
cost of providing the service. - pg. ii
• Fiscal Year: The time frame in which the
budget applies. This period is from July 1 through
June 30.- pg. i
• Full-Time Employee: A measure of effective
authorized positions, indicating the percentage of
time a position or group of positions is funded. It
is calculated by equating 2,080 hours of work per
year with the full-time equivalent of one position.
- pg. 55
• Fund: An independent fiscal and accounting entity
with a self-balancing set of accounts recording
cash and/or other resources together with all
related liabilities, obligations, reserves, and
equities, which are segregated for the purpose of
carrying on specific activities or attaining certain
objectives. - pg. i
• Fund Equity: The excess of an entity’s assets over
its liabilities; a negative Fund Equity is sometimes
called a deficit. - pg. 67
G
• Generally Accepted Accounting Principles:
Uniform minimum standards of, and guidelines for
external financial accounting and reporting. They
govern the form and content of the basic financial
statements of an entity. Generally Accepted
Accounting Principles (GAAP) encompasses the
conventions, rules and procedures necessary
to define accepted accounting practices at a
particular time. They include not only broad
guidelines of general application, but also
detailed practices and procedures. The primary
authoritative statements on the application
of GAAP to state and local governments are
Government Accounting Standards Board
pronouncements. GAAP provides a standard by
which to measure financial presentations. - pg. 39
• Geographic Information System: An organized
collection of computer hardware, software and
geographic data designed to efficiently capture,
store, update, manipulate, analyze, and display
all forms of geographically referenced information.
- pg. 78
• Governmental Accounting Standards Board:
A private, non-governmental organization who
is the source of generally accepted accounting
principles used by State and Local governments in
the U.S. - pg. 39
• Governmental Accounting Standards Board 68: A
state or local government employer will report the
Net Pension Liability associated with its defined
benefit pension plan(s) that is administered
through a trust or equivalent arrangement. - pg. 39
• Government Finance Officers Association:
Represents public finance officials throughout the
United States and Canada. - pg. 6
• Granular Activated Carbon: A highly
porous adsorbent material used during
the water treatment process. It is used to
remove tetrachloroethylene, also known as
perchloroethylene (PCE). - pg. 183
• Groundwater: Water that occurs below the surface
of Earth. - pg. i
H
• Hundred Cubic Feet: Water billing measurement
equal to 748 gallons. - pg. 49
K
• Key Performance Indicator: Monitors progress
towards meeting program objectives. - pg. 4
L
• Laserfiche: A digital content management
software. - pg. 153
• Local Agency Investment Fund: A program
administered by the California State Treasurers
office to give local agencies and special districts
the opportunity to participate in a major portfolio
using the investment expertise of the Treasurer’s
Office Investment staff. - pg. 88
N
• North Fork Water Company: A mutual water
company that secures surface water from the
Santa Ana River and other available sources for
delivery to its shareholders. - pg. 8
Glossary
EAST VALLEY WATER DISTRICT | 269
P
• Pension Expense: Budgeted based on employer
contribution rates assigned by the California Public
Employees’ Retirement System. For financial
statement reporting, pension expense is recorded
based on the change to the net pension liability
in accordance with Governmental Accounting
Standards Board Statement No. 68. - pg. 39
• Principal Payments: Payments on long-term debt
are applied to reduce the outstanding liability on
a Generally Accepted Accounting Principle basis;
shown as a current expenditure on a budget basis.
- pg. 39
• Purchased Water: Imported water purchased from
the California State Water Project. - pg. 57
R
• Revenue: Income generated by assessments,
investments, connection fees, stand-by fees, and
user charges. - pg. i
• Reserve: An account set aside to meet unexpected
costs. - pg. i
S
• San Bernardino Valley Municipal Water District:
Formed in 1954 as a regional agency to plan a long-
range water supply for the San Bernardino Valley.
- pg. 8
• Section Sign (§): Typographical glyph for
referencing numbered sections of a document. -
pg. 30
• Single-Family Residential: A stand-alone residential
building. - pg. 49
• Sterling Natural Resource Center: The District is
planning and constructing a water recycling center
called the Sterling Natural Resource Center. - pg. I
• Supervisory Control and Data Acquisition:
Generally refers to an industrial computer system
that monitors and controls a process. - pg. 18
• Surface Water: Found in large bodies such as
oceans or lakes which flows overland in streams. -
pg. 8
T
• Tyler Accounting System: The District’s enterprise
resource planning software that integrates across
all business processes and activities. - pg. 147
W
• Wastewater Collection System Master Plan:
Outlines existing deficiencies and facility
requirements to meet increasing demands.
It provides a general assessment to creat a
comprehensive CIP for the wastewater collection
system. - pg. 226
• Water Master Plan: Provides information on
proposed CIP for the water system, including
phasing of the necessary projects and capital
requirements taking existing deficiencies and
facility requirements to meet both current and
future demand in consideration. - pg. 226
FY 2024-25 BUDGET | 270
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ACRONYMS
Glossary Section
The District is committed to sound stewardship and
transparent operations, through its presentation of
the capital and operating budget to the community.
FY 2024-25 BUDGET | 272
EAST VALLEY WATER DISTRICT | 273
ACRONYMS
Technical acronyms found in the budget document.
A
• AF: Acre Foot - pg. 52
• AMI: Advanced Metering Infrastructure - pg. 18
• AQMD or SCAQMD: Air Quality Management
District or South Coast Air Quality Management
District - pg. 207
• ATSI: Advanced Telemetry Systems, Inc. - pg. 153
• AWWA: American Water Works Association
- pg. 23
B
• BAR: Bureau of Automotive Repair - pg. 219
• BOD: Biological Oxygen Demand - pg. 208
C
• CAC: Community Advisory Commission - pg. i
• CalFire: California Department of Forestry and Fire
and Protection - pg. 9
• CalPERS: California Public Employees’ Retirement
System - pg. 39
• CARB: California Air Resources Board - pg. 219
• CCTV: Closed-Circuit Television - pg. 201
• CEO: Chief Executive Officer - pg. ii
• CFD: Community Facilities District - pg. 48
• CGC: California Government Code - pg. 29
• CHEF: Community Heritage Education Foundation
- pg. 123
• CIP: Capital Improvement Program - pg. 29
• CISCO: Computer Information System Company
- pg. 153
• COSA: Cost-of-Service Analysis - pg. i
• CSDA: California Special Districts Association
- pg. 7
• CSMFO: California Society of Municipal
Officers - pg. 6
• CWEA: California Water Environment Association
- pg. 202
D
• DWR: Department of Water Resources - pg. 227
E
• EAM: Enterprise Asset Management - pg. 219
• EOC: Emergency Operations Center - pg. 129
• ERP: Enterprise Resource Planning - pg. 147
• EVWD: East Valley Water District - pg. 40
• EV: Electric Vehicle- pg. 77
F
• FY: Fiscal Year - pg. i
• FOG: Fats, Oils, and Grease - pg. ii
G
• GAC: Granular Activated Carbon - pg. 183
• GASB: Governmental Accounting Standards Board
- pg. 39
• GAAP: Generally Accepted Accounting Principles
- pg. 39
• GC: San Bernardino Basin Area Groundwater
Council - pg. 8
FY 2024-25 BUDGET | 274
• GIS: Geographic Information System - pg. 78
• GFOA: The Government Finance Officers
Association - pg. 6
• H
• HCF: Hundred Cubic Feet - pg. 49
• HVAC: Heating, Ventilation, and Air Conditioning
- pg. 213
K
• KPI: Key Performance Indicator - pg. 4
L
• LAIF: Local Agency Investment Fund - pg. 88
• LRIP: Local Resource Investment Program - pg. 52
M
• MG: Million Gallon - pg. 8
• MGD: Million Gallons Per Day - pg. 17
• MOU: Memorandum of Understanding - pg. 55
N
• NFWC: North Fork Water Company - pg. 8
O
• OIT: Operator in Training - pg. 207
• OPEB: Other Post Employment Benefits - pg. 39
• OT: Overtime - pg. 56
P
• PAFR: Popular Annual Financial Report - pg. 148
• PRV: Pressure Regulating Valve - pg. 18
• PT: Part-Time - pg. 55
R
• RFP: Request for Proposal - pg. 136
• RUSD: Redlands Unified School District - pg. 9
• RWQCB: Regional Water Quality Control Board -
pg. 118
S
• SAR: Santa Ana River - pg. 7
• SBCUSD: San Bernardino City Unified School
District - pg. 9
• SBMWD: City of San Bernardino Municipal Water
Department - pg. 51
• SCADA: Supervisory Control and Data
Acquisition - pg. 18
• SCE: Southern California Edison - pg. 48
• SDLF: Special District Leadership
Foundation - pg. 124
• SFR: Single-Family Residential - pg. 49
• SNRC: Sterling Natural Resource Center - pg. I
• SRF: State Revolving Fund - pg. 33
• SWP: State Water Project - pg. 8
• SWRCB: State Water Resources Control
Board - pg. 61
T
• TSS: Total Suspended Solids - pg. 208
U
• UAL: Unfunded Actuarial Liability - pg. 148
• UCMR5: Unregulated Contaminant Monitoring
Rule 5 - pg. 189
• U.S. EPA: United States Environmental Protection
Agency - pg. 23
W
• WDR: Waste Discharge Requirements - pg. 208
• WET: Water Education Today - pg. 142
• WRR: Water Recycling Requirements - pg. 208
EAST VALLEY WATER DISTRICT | 275
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CHART OF ACCOUNTS
Glossary Section
The District actively enhances communication
methods to reach a variety of stakeholders.
FY 2024-25 BUDGET | 276
EAST VALLEY WATER DISTRICT | 277
CHART OF ACCOUNTS
In order to maintain consistency across programs and ease the ability to compare expenses, each
program budget detail has allocated District resources within a specific list of revenue and expense
accounts. This budget includes specific accounts that will be used throughout the current fiscal
year. Below is a listing of the District’s Chart of Accounts with a brief description of each account.
• 5101 - Regular Labor: Regular salaries and wages
for permanent full-time and part-time employees
• 5102 - Temporary Labor: Costs for labor not
permanently employed by the District
• 5103 - Overtime: Employees that work more than
their regular 40 hours per week
• 5104 - Standby: Employees that are on call
for emergencies during non-business hours,
weekends, and holidays
• 5200 - Benefits: Medical, dental, vision,
retirement, and related benefits offered by the
District
• 6101 - Purchased Water: Cost to purchase
imported water
• 6102 - Groundwater Replenishment: Cost to
pump groundwater from the basin
• 6103 - Water Assessments: Cost of water shares
directly related to North Fork Water Company
• 6201 - Materials & Supplies: Items used in daily
operations, repair, and maintenance
• 6202 - Tools: Items used to perform repair and
maintenance activities
• 6203 - Office Supplies: Items such as pens, paper,
and other related desk accessories
• 6204 - Chemicals: Used for the treatment of water
and cleaning equipment and tools
• 6205 - Conservation Rebates: Costs to reimburse
customers for eligible conservation efforts
• 6301 - Contract Services: Services rendered
by consultants and contractors; software
subscriptions and licensing
• 6302 - Banking Services: Service fees charged
by financial institutions, merchant banks, and
payment processors
• 6303 - Printing & Publishing: Costs for printing
and producing District publications
• 6304 - Legal Services: Costs for legal advice,
consultation, contract review, and litigation
• 6305 - Treatment Services: Outside treatment
services for wastewater
• 6306 - Rents & Leases: Rental and lease costs for
buildings and equipment that are not owned by
the District
• 6307 - Uniforms: Costs for the purchase, rental
and laundering of uniforms, and other sundries for
employees
• 6308 - Billing Services: Costs associated with
printing and mailing customer utility bills
• 6309 - Shut Off Notice Services: Costs associated
with the printing and delivery of 48 Hour Notices;
these costs are charged back to customers
through a fee
• 6310 - Street Services: Costs associated with
street restoration after District performs repairs
and maintenance to existing infrastructure
• 6311 - Landscape Services: Costs to maintain
landscape, sprinklers, and weed abatement
throughout the District
• 6312 - Janitorial Services: Costs to clean and
maintain District facilities
• 6313 - Facilities Repair: Tracking of minor repairs
for District facilities
FY 2024-25 BUDGET | 278
• 6314 - Litigation Expense: Costs associated with
legal proceedings, legal action, lawsuits, legal
disputes, or legal cases.
• 6401 - Utilities: Cable, gas, and other utilities not
including telephone and electricity
• 6402 - Telephone: Land lines, cellular phones, and
internet services
• 6404 - Fuel: Fuel costs for vehicles and generators
• 6405 - Permits: Permit costs required by Federal,
State, and local regulatory agencies
• 6406 - Postage: Costs for mailing bills,
publications, and special deliveries
• 6501 - Memberships & Dues: Subscriptions
(not including software) and memberships
for associations and special groups; award
applications
• 6502 - Professional Development: Seminars,
conferences, and travel costs for employee
development
• 6503 - Education Assistance: Tuition
reimbursement for employees who attend school
for a degree or certificate
• 6504 - Meetings: Costs such as meals, parking,
and registration that are not related to professional
development
• 6505 - Employee Recognition: Employee
recognition costs to recognize excellent
performance throughout the year
• 6701 - General Insurance: General liability
insurance for the District’s facilities and
infrastructure development
• 6702 - Insurance Claims: Cost of insurance claims
paid during the fiscal year
• 6703 - Cash Over/Short: Accounts for customer
payment processing discrepancies
• 6704 - Bad Debt: Account used to write off
uncollectible customer unpaid water or wastewater
charges
• 6705 - Retiree Benefits: Other post-employment
benefits reimbursed to District retirees
The combination of elected representatives and water professionals
working together, provides the customers of East Valley Water District
with efficient and reliable water and sewer operations.
MICHAEL MOORE | GENERAL MANAGER/CEOs
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District Headquarters
31111 Greenspot Road
Highland, California 92346
Sterling Natural Resource Center
25318 5th Street
San Bernardino, California 92410
District Board Meetings
Second and Fourth Wednesday of Each
Month at 5:30pm
District Headquarters Board Room
31111 Greenspot Road, Highland, CA 92346
eastvalley.org
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East Valley Water District
Resolution 2024.10
Page 1 of 2
RESOLUTION 2024.10
A RESOLUTION OF THE BOARD OF DIRECTORS
OF THE EAST VALLEY WATER DISTRICT
APPROVING THE OPERATING AND CAPITAL
BUDGETS FOR FISCAL YEAR 2024-25
WHEREAS, East Valley Water District (“District”) is a county water district organized
and operating pursuant to California Water Code Section 30000 et seq.; and
WHEREAS, the Board of Directors has reviewed and considered the Budget as presented
for fiscal year 2024-25, hereinafter referred to as the “Budget;” and
WHEREAS, the Budget provides a comprehensive plan of financial operations for the
District including an estimate of revenues and the anticipated requirements for expenditures,
appropriations, and reserves for the forthcoming fiscal year; and
WHEREAS, the Budget establishes the basis for incurring liability and making
expenditures on behalf of the District; and
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the East Valley
Water District as follows:
Section 1. The Budget, and each and every part thereof, is hereby approved and adopted
for the fiscal year 2024-25; and
Section 2. The provisions of this Resolution shall take effect on July 1, 2024.
ADOPTED this 26th day of June 2024.
Ayes: Directors:
Noes:
Abstain:
Absent:
James Morales, Jr.
Board President
East Valley Water District
Resolution 2024.10
Page 2 of 2
ATTEST:
_____________________________
Michael Moore
Secretary, Board of Directors
June 26, 2024
I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2024.10
adopted by the Board of Directors of East Valley Water District at its Regular Meeting held June
26, 2024.
_____________________________
Michael Moore
Secretary, Board of Directors