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HomeMy WebLinkAboutAgenda Packet - Finance & Human Resources Committee - 02/14/2023FINANCE & HUMAN RESOURCES COMMITTEE FEBRUARY 14, 2023 East Valley Water District was formed in 1954 and provides water and wastewater services to 103,000 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. COMMITTEE MEMBERS David E. Smith Governing Board Member Ronald L. Coats Governing Board Member Finance & Human Resources Committee Meeting February 14, 2023 ­ 4:00 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 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. 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. 1.August 25, 2022 Finance and Human Resources Committee Meeting Minutes 2.November 1, 2022 Finance and Human Resources Committee Meeting Minutes INFORMATIONAL ITEMS 3.2022 Top Workplace Program 4.Policy 2.4 ­ Telework Policy 5.Review Fiscal Year 2022­23 Mid­Year Budget Revisions DISCUSSION AND POSSIBLE ACTION ITEMS 6.Set the day and time for holding recurring meetings REPORTS 7.Finance Activities 8.Human Resources Activities ADJOURN FINANCE & HUMAN RESOURCES COMMITTEEFEBRUARY 14, 2023East Valley Water District was formed in 1954 and provides water and wastewater services to103,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.COMMITTEE MEMBERS David E. Smith Governing Board Member Ronald L. Coats Governing Board Member Finance & Human Resources Committee Meeting February 14, 2023 ­ 4:00 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 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. 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. 1.August 25, 2022 Finance and Human Resources Committee Meeting Minutes 2.November 1, 2022 Finance and Human Resources Committee Meeting Minutes INFORMATIONAL ITEMS 3.2022 Top Workplace Program 4.Policy 2.4 ­ Telework Policy 5.Review Fiscal Year 2022­23 Mid­Year Budget Revisions DISCUSSION AND POSSIBLE ACTION ITEMS 6.Set the day and time for holding recurring meetings REPORTS 7.Finance Activities 8.Human Resources Activities ADJOURN FINANCE & HUMAN RESOURCES COMMITTEEFEBRUARY 14, 2023East Valley Water District was formed in 1954 and provides water and wastewater services to103,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.COMMITTEE MEMBERSDavid E. SmithGoverning Board Member Ronald L. CoatsGoverning Board MemberFinance & Human Resources Committee MeetingFebruary 14, 2023 ­ 4:00 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 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. 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. 1.August 25, 2022 Finance and Human Resources Committee Meeting Minutes 2.November 1, 2022 Finance and Human Resources Committee Meeting Minutes INFORMATIONAL ITEMS 3.2022 Top Workplace Program 4.Policy 2.4 ­ Telework Policy 5.Review Fiscal Year 2022­23 Mid­Year Budget Revisions DISCUSSION AND POSSIBLE ACTION ITEMS 6.Set the day and time for holding recurring meetings REPORTS 7.Finance Activities 8.Human Resources Activities ADJOURN Agenda Item #1 February 14, 20231 Meeting Date: February 14, 2023 Agenda Item #1 Consent Item 6 6 8 Regular Meeting TO: Committee Members FROM: Chief Financial Officer SUBJECT: August 25, 2022 Finance and Human Resources Committee Meeting Minutes RECOMMENDATION That the Finance and Human Resources Committee approve the minutes as submitted. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability B. Utilize Effective Communication Methods FISCAL IMPACT There is no fiscal impact associated with this agenda item. Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS August 25, 2022 Minutes Page 1 of 2 Minutes 8/25/22 cmk 5 1 8 Draft pending approval EAST VALLEY WATER DISTRICT August 25, 2022 FINANCE & HUMAN RESOURCES COMMITTEE MEETING MINUTES Ms. Koide called the meeting to order at 4:00 p.m. and Director Morales led the flag salute. PRESENT: Directors: Morales, Smith ABSENT: None STAFF: Brian Tompkins, Chief Financial Officer; Rudy Guerrero, Finance Supervisor; Mark Hokanson, Accountant; Christi Koide, Business Services Coordinator GUEST(s): Members of the public PUBLIC COMMENTS The Business Services Coordinator declared the public participation section of the meeting open at 4:02 p.m. There being no written or verbal comments, the public participation section was closed. APPROVAL OF CONSENT CALENDAR 1. Approval of February 8, 2022 Finance and Human Resources Meeting Minutes 2. Approval of March 1, 2022 Finance and Human Resources Meeting Minutes 3. Approval of May 16, 2022 Finance and Human Resources Meeting Minutes A motion was made by Director Morales, seconded by Director Smith, that the Committee approve the Consent Calendar as submitted. The motion carried by the following: Ayes: Morales, Smith Noes: None Absent: None Page 2 of 2 Minutes 8/25/22 cmk 5 1 8 REVIEW THE COMMUNITY FACILITIES DISTRICT (CFD) PETITION AND RESOLUTIONS 2022.14, 2022.15, AND 2022.16 TO FACILITATE ESTABLISHMENT OF CFD NO. 2022-1 (PALM & HIGHLAND) The Chief Financial Officer gave a brief overview of Phases I and II of the formation of CFD 2022-1 Palm & Highland. The Chief Financial Officer stated that the owners deposited $70,000 with the District, along with a signed Petition, and requested the District’s help to form CFD 2022-1. Furthermore, it is best practice for bonds to be issued after 30% of homes are built and sold. Special consultants will calculate how much taxes can be levied on each parcel; no more than 2% of the assessed valued of the property. Information only. ADJOURN The meeting adjourned at 4:13 p.m. James Morales, Jr. David E. Smith Governing Board Member Governing Board Member Agenda Item #2 February 14, 20231 Meeting Date: February 14, 2023 Agenda Item #2 Consent Item 6 7 6 Regular Meeting TO: Committee Members FROM: Chief Financial Officer SUBJECT: November 1, 2022 Finance and Human Resources Committee Meeting Minutes RECOMMENDATION That the Finance and Human Resources Committee approve the minutes as submitted. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability B. Utilize Effective Communication Methods FISCAL IMPACT There is no fiscal impact associated with this agenda item. Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS November 1, 2022 Minutes Page 1 of 2 Minutes 11/01/22 cmk 5 1 8 Draft pending approval EAST VALLEY WATER DISTRICT November 1, 2022 FINANCE & HUMAN RESOURCES COMMITTEE MEETING MINUTES Ms. Koide called the meeting to order at 4:00 p.m. and Director Smith led the flag salute. PRESENT: Directors: Morales, Smith ABSENT: None STAFF: Michael Moore, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Rudy Guerrero, Finance Supervisor; Mark Hokanson, Accountant; Christi Koide, Business Services Coordinator GUEST(s): Members of the public PUBLIC COMMENTS The Business Services Coordinator declared the public participation section of the meeting open at 4:02 p.m. There being no written or verbal comments, the public participation section was closed. REVIEW AGREEMENT FOR LOW-INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM (LIHWAP) WITH HORNE LLC (HORNE), TO DISPERSE GRANT FUNDING The Chief Financial Officer gave a brief overview of the state’s, federally funded LIHWAP program application process and eligibility requirements. He stated that eligible customers are limited to a one-time credit up to $2,000 and funding for LIHWAP will last through approximately October 31, 2023. The Committee recommended that the Agreement for LIHWAP be presented to the full Board of Directors for approval. CONSIDER AUTHORIZATION TO TRANSFER UNCLAIMED FUNDS INTO THE DISTRICT’S GENERAL FUND The Finance Supervisor gave a brief overview of the process to transfer unclaimed funds into the District’s Fund. He stated that rather that escheating these outstanding checks directly to the state, the District can keep the funds instead. Page 2 of 2 Minutes 11/01/22 cmk 5 1 8 The Committee recommended that Authorization to Transfer Unclaimed Funds into the District’s General Fund be presented to the full Board of Directors for approval. COMMUNITY FACILITIES DISTRICT (CFD) PUBLIC HEARING SCHEDUED FOR NOVEMBER 9, 2022 The Chief Financial Officer gave a brief overview of the resolutions, ordinance, and agreement for CFD 2022-1 Palm & Highland. He stated that the Public Report prepared by the District’s Special Tax Consultant, Koppel & Gruber, estimated costs of the authorized facilities to be $4,000,000. The Committee recommended that the resolutions, ordinance, and agreement pertaining to formation of CFD 2022-1 Palm & Highland be presented to the full Board of Directors for adoption and approval, during the Public Hearing Scheduled for November 9, 2022. ADJOURN The meeting adjourned at 4:21 p.m. James Morales, Jr. David E. Smith Governing Board Member Governing Board Member Agenda Item #3 February 14, 20231 Meeting Date: February 14, 2023 Agenda Item #3 Informational Item Regular Meeting TO: Committee Members FROM: Director of Administrative Services SUBJECT: 2022 Top Workplace Program RECOMMENDATION This agenda item is for informational purposes only, no action required. BACKGROUND / ANALYSIS In August of 2022, the District participated in the Inland News Group’s Top Workplaces Program for the eighth consecutive year. Staff completed anonymous employee engagement surveys conducted by Energage in which they responded to statements about their workplace culture, experience, and leadership at the District. Once the surveying period was complete, we were excited to find that our employees showed great participation, as they have over the past 8 years completing the survey, and the results came in at 95.5% employee participation. In November 2022, the General Manager/CEO conducted the annual Focus Group Meetings where he facilitated open discussions with staff on the survey results, what they love about working for the District, and identified areas of opportunity. On January 29, 2023, the Inland Valley News Group included the Top Workplaces in the Inland Empire publication in their affiliated Sunday newspapers. East Valley was once again excited to be named a Top Workplace in the small employer category alongside 21 local small employers. Staff plans on holding the annual Springtime Top Workplace Celebration to congratulate employees on achieving this great recognition once again. Management will continue to utilize feedback received from the annual surveys and conduct focus group meetings with staff at all levels to update our engagement plan and concentrate on any areas of opportunity. The Human Resources Department will ensure participation in the 2023 Top Workplaces Program and continue to use survey results to actively engage staff and let them know that their opinions and feedback are valued. Agenda Item #3 February 14, 20232 Meeting Date: February 14, 2023 Agenda Item #3 Informational Item AGENCY GOALS AND OBJECTIVES III - Deliver Public Service With Purpose While Embracing Continuous Growth C. Promote a Positive Organizational Culture REVIEW BY OTHERS This agenda item has been reviewed by Human Resources and Administration. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Respectfully submitted: ________________ Kerrie Bryan Director of Administrative Services ATTACHMENTS Top Workplace Presentation Kerrie Bryan, Director of Administrative Services TOP INLAND EMPIRE WORKPLACES PROGRAM 2022 February 14, 2023 EMPLOYEE SURVEY SUMMARY •8th Annual Confidential Employee Engagement Survey Through Energage •Survey Themes: •Alignment, Performance, Connection, Coaching, Workplace Basics, and Overall Engagement •Benchmark Employers •95.5% Employee Participation •194 Comments and Improvement Ideas Received 2 3 TOP WORKPLACE RECOGNITION •EVWD Has Been Named a Top Workplace for 2022 •Awards Were Announced in Local Newspaper Publications on Sunday, January 29, 2023 The Press Enterprise Advertisement Congratulations East Valley Water District Board of Directors and Staff! RESULTS SUMMARY 4 5 CULTURE DRIVERS RESULTS This chart shows how the employees at the District compared against the "Local Government -2022" benchmark. 6 DESCRIBING THE DISTRICT 7 •Conducted in November 2022 •Small Group Sessions •Shared Survey Results •Open Discussion With Staff on What They Love and Areas of Opportunity EMPLOYEE FOCUS GROUP MEETINGS 8 WHAT EMPLOYEES LOVE ABOUT WORKING FOR EVWD Family Oriented, Teamwork, Motivating, Supportive Customer Focused, Hunt Elementary, Pathway Program Meaningful, Challenging Work, Critical Thinking, Performance Based Competitive Salaries, Excellent HealthCare Benefits, Pay for Performance Remote Work Policy, Work-Life Balance 9 SEEING IS BELIEVING •Signs That East Valley Water District Has an Engaged Workforce •Low turnover •Minimal workplace injuries •Employees are responsible and reliable •Fast response and repair times •Participatory •Meetings, workplace events, and after-hours events 10 •Maintain Team Cohesiveness •Staff working in separate locations •Leadership Development Opportunities •District Tours •Remote Work Policy •District Project Awareness •Improve interaction of projects from different workgroups ADDRESSING AREAS OF OPPORTUNITY 11 NEXT STEPS •Continue to Focus on Areas of Opportunity •Celebrate Top Workplace Recognition with Staff in the Springtime •Conduct 9th Annual Employee Survey in August 2023 DISCUSSION Agenda Item #4 February 14, 20231 Meeting Date: February 14, 2023 Agenda Item #4 Informational Item Regular Meeting TO: Committee Members FROM: Director of Administrative Services SUBJECT: Policy 2.4 - Telework Policy RECOMMENDATION That the Finance and Human Resources Committee recommend the Board of Directors adopt Policy 2.4 - Telework Policy BACKGROUND / ANALYSIS On December 15, 2021, staff presented the Flexible Workplace Pilot Program to the Board of Directors. At that time COVID-19 restrictions were easing, and the East Valley Water District (District) was preparing for a full return of office staff after working partially remote in shifts for nearly two years. A new Administrative Policy is recommended to provide a permanent Telework program that provides benefits to the District and employees. The pandemic unexpectedly transformed workplaces and 70% of the US workforce, was able to successfully work fully remote during the pandemic. In 2022, the District implemented a Flexible Workplace Pilot Program incorporating flexible scheduling and remote work for eligible positions. Over the past year, positive feedback on the Pilot Program was provided by the leadership team. Feedback from office/administrative staff was positive and many expressed a desire to formalize the program. The Pilot Program did not experience any decreases in efficiency or productivity, and staff continued to provide world-class customer service. Staff appreciated the efforts the District put forth in allowing for flexibility, and the trust their supervisors placed in them while navigating a new program. In addition to evaluating internal feedback on the program, staff analyzed US workforce statistics and found that over 66% of US employers have a telework program in place that will continue post-pandemic. That number is even greater across local water agencies and other special districts, where 3 out of 4 water agencies have implemented a permanent telework policy into their schedules for eligible employees. Employers are continuing to offer telework programs because of the shared benefits they provide to both employees and employers such as: Agenda Item #4 February 14, 20232 Meeting Date: February 14, 2023 Agenda Item #4 Informational Item Benefits to Employees: • Improved health and happiness • Work-life balance • Cost savings • Time savings • Less distraction Benefits to Employers: • Increased morale • Greater talent pool • Great retention tool • Cost savings • High likelihood of increased productivity • Reduced absenteeism If adopted, the Telework Policy will provide formalized direction for offering, authorizing, and implementing the Telework program, and the guidelines under which it will operate. It will include the purpose behind the policy, eligibility criteria, the request and approval processes, the duties and responsibilities required of the teleworking employee, and will set forth a defined work schedule for each approved teleworking employee based on the needs of their department. A standard request form and agreement is included in the policy. The policy will also define safety, security, and confidentiality requirements for the teleworking employee to abide by, the understanding that the District possesses the authority to terminate a telework agreement at any time, and will include a “No right to appeal” section for requests that may not be approved. The proposed Telework Policy will be reviewed periodically and can be brought back to the Board for modifications if needed. AGENCY GOALS AND OBJECTIVES III - Deliver Public Service With Purpose While Embracing Continuous Growth C. Promote a Positive Organizational Culture REVIEW BY OTHERS This agenda item has been reviewed by the Administrative Department. FISCAL IMPACT Agenda Item #4 February 14, 20233 Meeting Date: February 14, 2023 Agenda Item #4 Informational Item There is no fiscal impact associated with this agenda item. Respectfully submitted: ________________ Kerrie Bryan Director of Administrative Services ATTACHMENTS Telework Presentation Teleworking Policy Telework Request Form Telework Agreement Kerrie Bryan, Director of Administrative Services TELEWORK POLICY February 14, 2023 •Kicked-off in March 2022 •Telework and Flexible Scheduling For Eligible Positions •Leadership Evaluated the Program in May and December 2022 •Positive Feedback From Leadership Team and Staff During Focus Group Meetings 2 FLEXIBLE WORKPLACE PILOT PROGRAM 3 WORKFORCE STATISTICS ON TELEWORK 66% •United States Employers With a Telework Program in Place That Has and Will Continue Post-Pandemic 75% •Local Water Agencies and Other Special Districts Incorporating Telework into Schedules for Eligible Employees 4 Employee Improved Health & Happiness Work-life Balance Commute Cost Savings Time Saving Less Distractions TELEWORK BENEFITS FOR EMPLOYEES 5 Appreciation of Work Flexibility Was Mentioned Several Times in Top Workplace Survey Comments TELEWORK BENEFITS FOR EMPLOYERS EmployersIncreased Morale Cost Savings Greater Talent Pool Increased Productivity Reduction In Absenteeism Increased Loyalty and Retention 6 •Eligibility Criteria •Request and Approval Process •Voluntary Telework Request Form •Voluntary Telework Agreement •Duties and Responsibilities •Employees are responsible for teleworking costs, including but not limited to, utilities, internet, home maintenance, workspace furniture, etc. •Telecommuting Policy Is a Privilege, Not a Right •Leadership Team Will Evaluate the Program Annually TELEWORK POLICY OVERVIEW 7 NEXT STEPS Share Policy With Staff Distribute Request Forms Managers and Eligible Staff Work on Appropriate Schedules Telecommute Program Will Be Evaluated on an Annual Basis •Board of Directors Will Receive Updates on Program DISCUSSION EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 1 of 7 Purpose The purpose of this policy is to establish a telework program, provide direction for offering, authorizing, and implementing the telework program, and the guidelines under which it will operate. East Valley Water District is committed to accomplishing its vision, and to do so effectively, maintaining an elite workforce with a focus on efficiency, service, adaptability, health and safety, and the well-being of its employees is crucial. The establishment of a Telework Policy is one tool of many that East Valley Water District will use to maximize outcomes and optimize talent recruitment and retention, while continuing to provide world class public service. This policy is designed to help supervisors, managers, and employees understand the teleworking environment, their associated responsibilities, and ensure an effective implementation of teleworking. Policy This policy covers Teleworking voluntarily requested by a District employee and provided by the District subject to certain conditions and requirements. The District may allow teleworking for certain eligible employees who voluntary request it. These employees are primarily working in an administrative or office capacity whose work does not require them to be at worksites in the field. Teleworking arrangements are authorized at the sole discretion of the District and can be terminated at any time. Eligibility Criteria The General Manager, or his designee, possesses the discretionary authority to determine the job classifications, positions, and employees who are eligible to telework under this policy. Such determination may be made by using criteria including, but not limited to, the following: 1. The operational needs of the District and employee’s department and division; 2. The disruption of or potential for disruption to the District’s functions; EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 2 of 7 3. The ability of the employee to perform their job duties (both essential and marginal) from an alternative worksite without diminishing the quantity or quality of the work performed; 4. The degree to which the employee’s job functions require face -to-face interaction with other District employees, contractors, and members of the public; 5. The employee’s job performance, as determined by their last performance evaluation and any current disciplinary actions or issues that have been addressed; 6. The employee’s length of service with the District, department, or division; 7. The portability of the employee’s work, including the employee’s ability to remotely access tools, equipment, and materials necessary to perform their job functions; 8. The availability of or ability for the employee to create a functional, reliable, healthy, safe, and secure alternate worksite; 9. The risk factors associated with performing the employee’s job duties from a location other than the employee’s normal workplace at a District worksite; 10. The District’s capacity to monitor and measure the employee’s work performance at the alternate worksite; 11. The employee’s supervisory responsibilities; 12. The employee’s need for supervision; 13. Other considerations deemed necessary and appropriate by the District, including any legal implications of teleworking. Request Process To make a request for a teleworking arrangement, employees must complete a Voluntary Telework Request Form and file the completed request form with their supervisor or manager. The employee’s supervisor or manager will provide the request form to the Department Head and will discuss the employee’s request with the Department Head . In consultation EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 3 of 7 with or based on information provided by the employee’s supervisor or manager, and after consulting with Human Resources to ensure no underlying employment issues are present , the Department Head will then make a determination regarding the employee’s request to telework. Teleworking requests will be considered on a case-by-case basis consistent with the criteria above and other factors relevant to the employee’s request to telework. Final Determination – No Right to Appeal The final decision regarding an employee’s teleworking request is final and binding. Neither the employee nor the employee’s employee association possesses any right to appeal or grieve the decision. Telework Agreement An eligible and qualified employee who has requested and been granted the opportu nity to telework, must execute a Voluntary Teleworking Agreement (“Agreement”) prior and as a precondition to the employee teleworking. The Agreement shall provide the mutual understanding of the employee, the employee’s supervisor or manager, the Department Head, and the General Manager/CEO concerning the teleworking arrangement and agreement with the following terms: 1. The Agreement does not constitute an employment contract; 2. The teleworking employee is subject to the same job duties, responsibilities, and expectations as if the employee was working from a District worksite or facility; 3. Teleworking is only authorized for the time period specified in the Agreement and the Agreement is void and shall not apply after the time expressly provided for in the Agreement; 4. The District possesses discretionary authority to terminate the Agreement before the time specified in its sole discretion, without advance notice, and the District’s determination to terminate the Agreement before the time specified in the Agr eement is final and not be subject to appeal or grievance; EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 4 of 7 5. The teleworking employee’s work schedule and hours, including applicable meal and rest breaks, will remain in place as if the employee was working from a District worksite or facility; 6. Teleworking employees are prohibited from performing any off-the-clock work, and employees who perform off-the-clock work may be subject to discipline, up to and including, termination of employment; 7. Teleworking employees are prohibited from performing any ov ertime, unless they request and receive prior approval for such work by their manager or supervisor, and employees who perform overtime work without prior approval may be subject to discipline, up to and including, termination of employment; 8. The District may designate a dedicated monthly, or intermittent, all-staff reporting day. If an all-staff reporting day is designated, all teleworking employees must be present at a District worksite or facility that day; 9. Teleworking employees will be expected to be present, in-person, for all-staff meetings and District luncheons or gatherings; 10. The District will reimburse preapproved and reasonably incurred business expenses associated with teleworking; and 11. Any breach of the Agreement by the employee may result in termination of the Agreement and/or disciplinary action, up to and including termination of employment. General Duties, Obligations, and Responsibilities 1. All existing duties, obligations, responsibilities, and conditions of employm ent remain unchanged. Teleworking employees shall abide by all District and departmental policies and procedures, rules, and regulations. 2. All existing supervisory relationships, lines of authority , and supervisory practices remain in effect. 3. Teleworking employees authorized to perform work at an alternate worksite must meet the same standards of performance and professionalism expected of District employees in EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 5 of 7 terms of job responsibilities, work product, timeliness of assignments, and contact with other District employees and members of the public. 4. Teleworking employees are required to be accessible in the same manner as if they are working at a District worksite or facility during the established teleworking work schedule, regardless of the designated location for teleworking, or alternate worksite. Teleworking employees must be accessible via telephone, email, and/or network access to their supervisor and other District employees while teleworking, as if working at a District worksite or facility. Teleworking employees must check their District-related business phone messages and emails on a consistent basis, as if working at a District worksite or facility. Miscellaneous Guidelines 1. Teleworking employees must notify their supervisor or manager promptly when unable to perform work assignments because of equipment failure or any other unforeseen circumstances. 2. Teleworking employees must have access to an alternate worksite that is quiet and free of distractions, includes a desk or tabletop with an appropriate office chair, all of which meet ergonomic workstation requirements. The alternate worksite must also have reliable and secure power and internet and/or wireless access. 3. Teleworking employees will ensure that all official District documents are retained and maintained according to the normal operating procedures in the same manner as if working at the District and will ensure discretion over confidential District information. 4. Teleworking employees must ensure dependent care will not interfere with work responsibilities. Work Schedule 1. For non-exempt employees, the District will provide a work schedule that will be included in the Agreement, and which will include meal and rest breaks . 2. For non-exempt employees assigned a work schedule, any deviation from the schedule must be approved in advance, in writing, by the employee’s supervisor or manager . EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 6 of 7 3. Non-exempt employees may not telework outside their normal work hours without prior written authorization from their supervisor or manager. A non-exempt employee who fails to secure written authorization before teleworking outside their normal work hours may be subject to disciplinary action. 4. Non-exempt employees must take meal and rest breaks while teleworking as required under applicable law and/or, District policy . For the duration of the meal and rest breaks, as well as any other time the employee is not working, the employee is required to log off all District systems. 5. For non-exempt employees assigned a work schedule, all periods of the employees’ unavailability must be approved in advance by their supervisor or manager in accordance with District policy and documented on the appropriate leave request. 6. Employees shall continue to abide by District policies and procedures for requests of general leave and other leaves of absences. If an employee becomes ill while working under the Agreement, they shall notify their supervisor or manager immediately and record on their timesheet any hours not worked due to illness and/or incapacitation. 7. Non-exempt employees are required to request to work overtime in advance of doing so and such requests must be pre-approved in writing by the employee’s supervisor or manager. 8. Teleworking employees’ salary and benefits remain unchanged during the Teleworking arrangement. Equipment, Safety, Security, and Confidentiality 1. Teleworking employees will be provided with District-issued equipment at the discretion of the General Manager or designee. 2. Teleworking employees must agree to follow the District’s policy for the use of District issued equipment. Teleworking employees must report to their supervisor any loss, damage, or unauthorized access to District owned equipment, i mmediately upon discovery of such loss, damage, or unauthorized access. 3. The District shall not be responsible for teleworking costs, including, but not limited to, the employee’s use of their home or place of residence, utilities, internet, data, EAST VALLEY WATER DISTRICT Administrative Policies & Programs Policy Title: Telework Policy Original Approval Date: Last Revised: Policy No: 2.4 Page 7 of 7 network costs, home maintenance, workspace furniture, ergonomic equipment, or any other incidental costs, unless expressly provided for and approved in the Agreement. 4. Employees must take reasonable precautions to ensure their devices, computers, laptops, tablets, smart phones, etc. are secure before connecting remotely to the District’s network and must close or secure all connections to District desktop or system resources (e.g., remote desktop, VPN connections, etc.) when not conducting work for the District . Employees must maintain adequate firewall and security protection on all such devices used to conduct District work from the alternate worksite. 5. Teleworking employees shall exercise the same precautions to safeguard electronic and paper information, protect confidentiality, and adhere to the District’s records retention policies, especially as it pertains to the California Public Records Act (“CPRA”). Teleworking employees must safeguard all sensitive and confidential information (both on paper and in electronic form) relating to District work they access from the alternate worksite or transport from their District worksite to the alternate worksite. Teleworking employees must also take reasonable precautions to prevent third parties from accessing or handling sensitive and confidential information they access from the alternate worksite or transport from their District worksite to the alternate worksite. Teleworking employees must return all records, documents, and correspondence to the District at the termination of the Agreement or upon request by their supervisor or manager, Department Head or Human Resources. 6. Workers’ Compensation benefits will apply only to injuries arising out of and in the course of employment as defined by Workers’ Compensatio n law. Teleworking employees must report any such work-related injuries to their supervisor or manager immediately. The District shall not be responsible for injuries or property damage unrelated to such work activities, including injuries to third persons when said injuries occur at the alternate worksite. Mandatory Remote Work Arrangement During Exigent Circumstances Where an exigent circumstance exists, the District may direct its employees to remain at their homes or alternate worksite and perform work as part of an adopted short-term telework arrangement for such employees to provide for the continuity of essential District services. EAST VALLEY WATER DISTRICT Voluntary Telework Request Form Page 1 of 2 □ □ □ □ □ □ □ □ □ □ Name Date Title Department I, am requesting to participate in the District’s Telework Program. I understand and acknowledge that this request requires approval of my Supervisor, Department Head and the General Manager/CEO or his designee. I am requesting the opportunity to telework for the following reasons: _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Please list the details of your telecommuting location: Description of Location (Ex. Home, Public Library, etc): _____________________________________________________ Address: _______________________________________ _______________________________________ _______________________________________ Requested Monthly Telework Schedule Days Weekly Bi-Weekly From To □ Monday □ Tuesday □ Wednesday □ Thursday □ Friday EAST VALLEY WATER DISTRICT Voluntary Telework Request Form Page 2 of 2 Employee Certification and Signature I certify that the above information is accurate and complete. I understand that if my Voluntary Telework request is approved, I will be required to sign a District Telework Agreement. Employee Signature Date Supervisor Request Consideration 1. Supervisor Approval: Yes □ No □ Name Signature Date Comments: ________________________________________________________________ ______________________________________________________________________________________________________________ 2. Department Head Approval: Yes □ No □ Name Signature Date Comments: ________________________________________________________________ ______________________________________________________________________________________________________________ Comments: ________________________________________________________________ ______________________________________________________________________________________________________________ EAST VALLEY WATER DISTRICT Voluntary Telework Agreement Page 1 of 1 □ □ □ □ □ □ □ □ □ □ Name Date Title Department The above employee has identified a proposed hybrid work schedule shown below . This work schedule has been approved and the employee will begin a telework schedule effective: __________________________________. This Voluntary Telework Agreement will remain in effect until , or until it is determined by the supervisor, department head or General Manager/CEO, or his designee, that the Voluntary Telework Agreement is no longer valid, whichever occurs first. The undersigned affirms that the employee has read and understands the District’s Telework Policy (incorporated herein by reference) and will abide by the requirements of such policy. Failure to do so will result in termination of the Telework Agreement. PROPOSED MONTHLY TELEWORK SCHEDULE Days Weekly Bi-Weekly From To Lunch/Breaks □ Monday __________ __________ _________________ □ Tuesday __________ __________ _________________ □ Wednesday __________ __________ _________________ □ Thursday __________ __________ _________________ □ Friday __________ __________ _________________ Signed: Employee Date Approved: Supervisor Date Approved: Department Head Date Approved: General Manager/CEO Date Agenda Item #5 February 14, 20231 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 Regular Meeting TO: Committee Members FROM: Chief Financial Officer SUBJECT: Review Fiscal Year 2022-23 Mid-Year Budget Revisions RECOMMENDATION That the Finance and Human Resources Committee recommend to the Board of Directors (Board) to approve amendments to the FY 2022-23 Operating and Capital Budgets. BACKGROUND / ANALYSIS The 2022-23 Mid-Year Budget Review is presented for the Board’s review and consideration. This analysis and process provides the Board the opportunity to review the status of the operating and capital budgets as of December 31, and to consider recommended adjustments. The District’s budget starts on July 1 and ends on June 30. The District provides a mid- year budget update to the Board with recommendations to modify the annual budget. The mid-year budget considers expense and revenues through December to estimate the final budget at the end of the year. The FY 2022-23 budget will require significant adjustments to expense and revenues due to the delay in commissioning the Sterling Natural Resource Center (SNRC). The delay in commissioning affects loss of revenues due to no outside payments for items like the Local Resource Investment Program (LRIP). The delay also increases budgeted expenses due to the need to continue payments to the City of San Bernardino for treating wastewater. Payment for contracted treatment throughout the year significantly reduces operating costs such as contract services and materials. Other challenges have been presented by inflation resulting in significant increases in the costs of power, materials, and contract services. The proposed mid-year adjustments are planned to accommodate the changes in cost and revenue through the end of the fiscal year. The mid-year budget proposes to decrease projected revenue by $1,898,000, almost entirely due to the loss of revenue from SNRC described above. Staff also proposes to increase budgeted operating expenses by $1,532,000 as described above. Staff is proposing to reduce the fiscal impacts of revenue and expense changes by reducing capital cost by $430,000 and reducing cost of $3,000,000 to fund the Reclamation fund. Agenda Item #5 February 14, 20232 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 The requested budget adjustments and justification are described below. Revenues The $1,898,000 proposed reduction in budgeted revenue is the net effect of the elimination of $2,512,000 in non-rate based SNRC revenue, offset by $604,000 in increase adjustments to other revenue categories. Only $100,000 of the proposed revenue adjustments are to rate-based operating revenues, meaning the majority of adjustments are to less predictable, non-operating revenue which were budgeted conservatively and can now be adjusted upward due to mid-year balances. Potable water sales were $7,463 under projection through December, ending with sales of $10,336,537 for the first half of the year. A spike in usage during an extremely hot September helped offset lower than expected usage in November, the month when cooler weather and shrinking water budgets usually cause many customers to realize some Tier 3 usage. Overall, water sales through the end of the fiscal year are estimated to be consistent with the budget. Meter charge revenues exceeded budget by approximately $50,000 through December, due primarily to construction activity and charges related to construction meters. As a small rate adjustment for meter charges became effective in January, staff proposes recognizing an increase in meter charge revenue for $100,000 at mid-year. Wastewater (collection) and Reclamation (treatment) revenues have not been revised as they are based on fixed rates and are tracking very close to projection at mid-year. Other Revenue - SNRC revenue budgeted for FY 2022-23 will not be realized as described above due to the plant not operating this fiscal year. The projected LRIP revenue was $692,000, and tipping fees were $1,820,000, therefore a reduction in SNRC Non-Rate Revenue of $2,512,000 is proposed. Other Revenue not related to the SNRC includes penalties, investment income, and fees paid for engineering and development related services. Penalties were overstated in the original budget and need to be reduced by $35,000. Investment income was projected conservatively, but the annual projection has already been exceeded at mid-year, so staff is proposing an increase of $49,000. Finally, service connection and inspection fees were included in the adopted budget for $42,000, but they had exceeded $400,000 at mid-year. Accordingly, staff is proposing an increase of $500,000 for these services, most of which had already been realized at mid-year. The total proposed increase to Other Revenue (not SNRC related) is $514,000. The revenue related proposals by staff above will have the net effect of decreasing total resources from operations for fiscal year 2022-23 by $1,898,000. Agenda Item #5 February 14, 20233 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 Operating Expenses Through December, operating expenses were at $18,715,325, which is 55% of the annual operating expense budget of $33,691,000. This percentage is on the high end of the historical range for costs incurred through mid-year which is typically between 52% and 55% of the annual budget. A 50% plus majority of annual operating costs are always incurred during the first six months of the District fiscal year for two reasons. Higher demand for water during the summer months mean higher operating costs and certain large bills, such as insurance, are due in full at the beginning of the fiscal year. This year, however, an unexpected surge in power and materials costs have added to costs between July and December making it necessary to propose significant adjustments within the Reclamation fund and proposed cuts in the Administrative programs to reduce the impact of higher costs in the Operations programs. The proposed adjustments to the various programs are explained below: Administration – Programs 1000 through 3200 (General Administration, Human Resources, Public Affairs, Conservation, Finance, Information Technology) - Staff is proposing cuts to several line items within these program budgets including $129,000 to labor, benefits, and professional development, and $300,000 to contract services and materials. One addition to contract services in Finance will pay for a rate review to determine whether adopted rates are still sufficient to cover SNRC operating costs as we now know them, and costs driven by high inflation and supply chain issues since the last rate study was completed. The net effect of these changes will reduce program costs by $329,000. Customer Accounts – Programs 3300 and 3400 (Customer Service, Meter Services) – Staff is proposing minor cuts to professional development, materials, and contract services totaling $16,500 in these program budgets. Engineering – Program 4000 – Staff is proposing to reduce Engineering labor and professional development costs by $110,000 as an unfilled Associate Engineer position will remain open through the end of the fiscal year, and to reduce contract services and utilities by an additional $275,000. The net effect of the proposed changes will reduce program costs by $385,000. Water Production – Programs 5000 through 5200 (Water Production, Water Quality) – Staff is proposing $70,000 in reductions to labor related costs in these programs, and significant increases to water, power, contract services, and materials. The heavy rains and snowpack from this winter have likely ensured that state project water will be available this spring/summer, so staff is proposing an additional $200,000 to the budget for purchased water. Agenda Item #5 February 14, 20234 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 Power costs are at 72% of the total budget through mid-year, even though the budget had been adjusted for expected rate increases. District staff is working with Southern California Edison (SCE) to reconcile some billing irregularities. However, SCE rate increases, and higher power consumption have resulted in higher power costs. The budget is proposed to increase the electricity budget by $500,000 to help cover costs through fiscal year end. Contract services and materials costs are also exceeding expectation through mid-year and require an additional $180,000 to help cover the remainder of the fiscal year. The net result of adjustments proposed for these program budgets is an increase of $810,000. Pipeline Maintenance – Programs 6000 through 6200 (Field Administration, Water Maintenance, Wastewater Maintenance) – An increase in contract services, utilities, and materials will be offset by a reduction in costs for benefits and capitalizing some maintenance expenses will reduce some of the proposed increases to these Programs. The result of these adjustments will reduce these Program budgets by $56,000 at mid-year. Facilities / Fleet Maintenance – Programs 7000 and 7100 – Cost increases in these Programs are due to unforeseen expenses and increases in fuel and energy expenses. Also, an increase in security guard services was required at District facilities due to unforeseen intrusions last summer. The total proposed increase to these Program budgets is $577,500. Reclamation (Fund) – Program 6300 – The Reclamation fund was a new fund for FY 2022-23 and staff made an effort to anticipate all relevant costs during the budget process, as well as have the Reclamation fund support a small allocation of shared costs previously split between the water and wastewater funds. Those costs were Customer Service (30%) and Facilities Maintenance (30%). The delay of SNRC operations to the end of calendar year 2023 requires the District to continue payments to the City of San Bernardino. Staff is proposing an increase budget for contracted treatment payments to the City by $4,200,000, and then decreases to almost all other operating cost budgets in the fund to balance the fund through the end of the year. This includes the cancellation of a $3,000,000 transfer to reserves. The table below presents a summary of the 2022-23 Operating Budget compared to actual activity through mid-year and proposed mid-year revisions. The summary includes operating revenue and operating expenses, as well as debt service and capital expenditures paid out of current year operating revenue. Operating expense adjustments in the Reclamation fund, combined with adjustments in the Water and Wastewater funds, results in a proposed increase in total operating expense budgets of $1,532,000. This amount, offset by the cancelled $3,000,000 Agenda Item #5 February 14, 20235 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 transfer to reserves and a proposed decrease in capital spending of $430,000 explained in the following section, result in a decrease in total budgeted expenditures of $1,898,000. DESCRIPTION A CTUA L YTD A DOPTED BUDGET PROPOSED A DJUSTMENTS A MENDED BUDGET Revenue Water S ales 10,336,537 17,700,000 - 17,700,000 Meter Charges 4,850,241 9,685,000 100,000 9,785,000 Wastewater Collection 2,769,949 5,621,000 - 5,621,000 Wastewater Treatment 5,086,728 9,851,000 - 9,851,000 Other Revenue - S NRC - 2,512,000 (2,512,000) - Other Revenue 832,320 681,000 514,000 1,195,000 TOTA L REVENUE 23,875,775 46,050,000 (1,898,000) 44,152,000 Expendit ures Labor & Benefits 5,961,540 12,980,000 (869,000) 12,111,000 Water S upply 108,881 286,000 200,000 486,000 Power Costs 1,910,406 3,025,000 300,000 3,325,000 Wastewater Treatment S ervices 4,427,365 3,700,000 4,200,000 7,900,000 Materials 1,138,125 2,367,900 (498,000) 1,869,900 Contract S ervices 4,487,042 10,476,800 (1,936,500) 8,540,300 Other Operating Exp 681,966 1,125,300 135,500 1,260,800 TOTA L OPERA TING EXP 18,715,325 33,961,000 1,532,000 35,493,000 Debt S ervice 2,069,234 3,354,000 - 3,354,000 Capital Expenditures 3,371,709 6,935,000 (430,000) 6,505,000 Transfers To (From) Reserves - 1,800,000 (3,000,000) (1,200,000) TOTA L EXPENDITURES 24,156,268 46,050,000 (1,898,000) 44,152,000 Capital Expenditures Staff has monitored spending against the 2022-23 Capital Budget for the first six months of the fiscal year and has evaluated new or changing circumstances that could, not only affect capital spending during the next six months, but in future years covered by the District’s Capital Improvement Program. The most significant change in circumstances is receipt of a FEMA grant to help with the design, and possible construction, of several water mains that are susceptible to significant failure. The period of availability for these funds is only a few months so it was imperative that staff request funds for a 25% match requirement as part of the mid-year budget review. Staff is proposing several adjustments to both the Capital Outlay budget and the Capital Improvement Program budget for a total net decrease of $430,000 as shown in the previous table. The proposed adjustments are discussed below. Capital Outlay Valve Exercise Machine / Forklift – Replacement of the District’s 11 year-old valve exercise machine, which helps ensure valves are not frozen in the event of an Agenda Item #5 February 14, 20236 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 emergency shut-off situation, and a forklift for the SNRC were included in the adopted budget for a combined $250,000. However, an updated quote received for the valve machine was nearly $50,000 over the amount budgeted. As a result, staff is requesting an additional $50,000 in funding to ensure these equipment items can be ordered and a price locked in. The additional cost will be offset by repurposing funds that had been budgeted for the purchase of pickup trucks and video conferencing equipment. Waterless Fire Suppression – SNRC Server Rooms – The SNRC server rooms, both in the Administration and Operations buildings, were designed with water sprinklers serving as fire suppression. While effective at putting out fires, water would likely cause damage to the electrical equipment in the rooms if they were set off. Staff has received quotes to install waterless fire suppression in both rooms for approximately $80,000. Staff is requesting $100,000 in funds be added to the budget at mid-year so conversion to the new system can be completed as soon as possible, and be paid for by deferring the purchase of pickup trucks (see above). Capital Improvement Program (CIP) Plant 101 Hydro System Rehabilitation – This project was funded $1.2 million out of reserves in the current fiscal year, but staff is proposing to delay construction by a year in order to complete the installation of a grant-funded emergency generator at the site, allowing staff to propose repurposing $950,000 of the earmarked funds to help complete, or maintain progress on, the following projects: Canal Zone Storage Reservoir – The 2022-23 adopted budget included $200,000 for preliminary design work on a new storage reservoir in the District’s Canal pressure zone. However, after receiving proposals from Engineering firms, staff determined that an appropriate ‘Phase 1’ design effort would require more design work than originally anticipated and biological and other studies; an additional cost of $255,000. Staff proposes to pay for this additional work with funds transferred from the Plant 101 project. Water Main Replacements: Seismic Mitigation – At the beginning of this fiscal year staff was notified that FEMA had awarded the District $1,118,475 in Hazard Mitigation Grant Program funding to design the replacement of 13 miles of District water main that frequently develops leaks due to the age and type of the existing pipe. The grant covers 75% of the estimated design cost of $1,491,300, therefore the District is expected to provide a 25% match of $372,825. If design is completed by the end of this fiscal year, the District will be eligible to apply for construction grant funds of up to $26.25 million, with an $8.75 million match requirement – this project will last multiple years. This is a rare and exciting opportunity to receive external funding to help replace a significant section of the District’s aging distribution system. For this year, the District needs to commit matching funds for the design phase and staff is therefore proposing that $395,000 of the funds transferred from the Plant 101 project be used for this Agenda Item #5 February 14, 20237 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 purpose. Water Main Replacements (14th Street, Pleasant Hill) – These two projects budgeted for a combined $500,000 were performed in-house but labor allocated to the jobs was duplicated, allowing staff to propose reducing the project budget by $50,000 and making it available to offset higher than expected costs in the operating budget. The net effect of the proposed adjustments described above will be to decrease the Capital Outlay budget by $80,000, and to decrease Capital Improvement Program budgets by $350,000. A summary of Capital budget adjustments is on the attached worksheet. Summary Staff recommends that the Board approve budget adjustments reducing budgeted revenue and budgeted expenditures by $1,898,000 each, as detailed above. AGENCY GOALS AND OBJECTIVES II - Maintain a Commitment To Sustainability, Transparency, and Accountability A. Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS This agenda item has been reviewed by the Administration and Finance Departments and the Executive Management team. FISCAL IMPACT The proposed adjustments to the current year budget are intended to be offset by other current year activity without the additional use of reserve funds. Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS 1. Presentation Agenda Item #5 February 14, 20238 Meeting Date: February 14, 2023 Agenda Item #5 Informational Item 6 7 9 2. Budget Reports 3. Capital Expenditures Brian Tompkins, Chief Financial Officer MID-YEAR REVIEW FY 2022-23 February 22, 2023 OPERATING BUDGET REVIEW 2 3 WATER FUND SUMMARY EXPENSES BUDGET YTD ACTUAL PROJECTED VARIANCE Labor & Benefits 8,910,900 4,429,613 8,779,300 (131,600)$ Other Operating Expenses 11,019,100 6,751,580 12,140,700 1,121,600 Capital Expenditures 6,145,000 3,023,989 5,715,000 (430,000) Debt Service 3,080,000 1,844,340 3,080,000 - Transfer to Reserves (1,200,000) - (1,200,000) - TOTAL EXPENSES 27,955,000$ 16,049,522$ 28,515,000$ 560,000$ NET -$ (159,597)$ -$ -$ REVENUE BUDGET YTD ACTUAL PROJECTED VARIANCE Water Sales 17,700,000$ 10,336,537$ 17,700,000$ -$ Meter Charges 9,685,000 4,850,241 9,785,000 100,000 Other Charges / Revenue 570,000 703,146 1,030,000 460,000 TOTAL REVENUE 27,955,000$ 15,889,925$ 28,515,000$ 560,000$ 4 WASTEWATER FUND SUMMARY REVENUE BUDGET YTD ACTUAL PROJECTED VARIANCE Collection System Charges 5,621,000$ 2,769,949$ 5,621,000$ -$ Other Charges / Revenue 100,000 129,174 165,000 65,000 TOTAL REVENUE 5,721,000$ 2,899,123$ 5,786,000$ 65,000$ EXPENSES BUDGET YTD ACTUAL PROJECTED VARIANCE Labor & Benefits 2,420,900 1,095,852 2,456,600 35,700$ Other Operating Expenses 2,236,100 1,165,723 2,265,400 29,300 Capital Expenditures 790,000 347,720 790,000 - Debt Service 274,000 224,894 274,000 - Transfer to Reserves - - - - TOTAL EXPENSES 5,721,000$ 2,834,189$ 5,786,000$ 65,000$ NET -$ 64,934$ -$ -$ 5 RECLAMATION FUND SUMMARY REVENUE BUDGET YTD ACTUAL PROJECTED VARIANCE Sales 692,000 - - (692,000) Treatment Charges 9,851,000 5,086,728 9,851,000 - Other Operating Revenue 1,820,000 - - (1,820,000)$ Non-Operating Revenue 11,000 - - (11,000) TOTAL REVENUE 12,374,000$ 5,086,728$ 9,851,000$ (2,523,000)$ EXPENSES BUDGET YTD ACTUAL PROJECTED VARIANCE Labor & Benefits 1,648,200 436,075 875,100 (773,100)$ Other Operating Expenses 7,725,800 4,836,482 8,975,900 1,250,100 Capital Expenditures - - - - Debt Service - - - - Transfer to Reserves 3,000,000 - - (3,000,000) TOTAL EXPENSES 12,374,000$ 5,272,557$ 9,851,000$ (2,523,000)$ NET -$ (185,829)$ -$ -$ 6 Revenue Decrease $1,898,000 Expenses Decrease $1,898,000 ALL FUND BUDGET ADJUSTMENT SUMMARY PROGRAM SUMMARIES 7 8 GOVERNING BOARD GOAL % COMPLETED Provide Organizational Direction and Set Expectations Through Policy Decisions Consistent with the 5-Year Work Plan 50 Address Policy Decisions Related to the SNRC 50 Conduct All Activities Required for the Board of Directors Election 100 65% BUDGET PROJECTED FY 2022-23 FY 2022-23 $474,000 $172,828 $394,000 -20.30% VARIANCEYTD 9 GENERAL ADMINISTRATION GOAL % COMPLETED Complete Consolidation/Dissolution of the North Fork Water Company (NFWC)50 Develop Document Management Process 30 Develop District Clerk Handbook 40 Community Heritage Education Foundation (CHEF)50 45% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,374,000 $678,164 $1,294,000 -6.18% VARIANCEYTD 10 HUMAN RESOURCES 40% GOAL % COMPLETED Implement Workforce Programs in Support of the SNRC 33 Promote a Positive Organizational Culture that Maintains a Supportive and Encouraging Work Environment 40 Promote Regional Involvement and Provide Workforce Experience and Educational Opportunities 50 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,938,000 $1,590,493 $1,917,000 -1.10% VARIANCEYTD 11 PUBLIC AFFAIRS 55% GOAL % COMPLETED Advance Construction of the SNRC and Implement Facility Operations 70 Utilize Communication Methods that Enhance the District’s Brand 50 Advance the District’s Emergency Preparedness Program 40 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,738,000 $775,239 $1,578,000 -10.14% VARIANCEYTD 12 CONSERVATION 60% GOAL % COMPLETED Coordinate Necessary Program Working Groups to Complete Conservation Reports 50 Evaluate Rebate Program Success and Implement Program Enhancements 65 Participate in the Legislative Process as it Relates to Changes in Conservation Regulations 60 BUDGET PROJECTED FY 2022-23 FY 2022-23 $917,000 $201,609 $862,000 -6.38% VARIANCEYTD 13 FINANCE & ACCOUNTING GOAL % COMPLETED Financial Stability with Full Understanding of Operational Complexities 50 Fully Understand the Cost and Accounting Associated with New Funds 100 Maximize the Utility and Security of Financial Software and Data 25 60% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,192,000 $503,224 $1,271,000 6.22% VARIANCEYTD 14 INFORMATION TECHNOLOGY 75% GOAL % COMPLETED Ensure Reliability of Technology Infrastructure for Primary Business and Operation Requirements 80 Improve Systems and Cybersecurity Measures for Response Functions 75 Analyze Current Systems to Enhance Reporting and Automate Processes 70 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,356,000 $598,835 $1,344,000 -0.89% VARIANCEYTD 15 CUSTOMER SERVICE GOAL % COMPLETED Develop Strategies to Address Organizational Service Needs 75 Modify Processes to Comply with Changes in Legislation and Agreements While Maintaining Financial Stability 75 Fully Understand and Utilize Smart Meter Capabilities 50 65% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,755,000 $787,025 $1,746,500 -0.49% VARIANCEYTD 16 METER SERVICES 65% GOAL % COMPLETED Implement Inspection Program for AMI Meters 50 Work with Engineering to Customer Service to Address Coverage Issues with the AMI Network 50 Continue Meter Testing Programs in Compliance with State Water Audits Best Practices 100 BUDGET PROJECTED FY 2022-23 FY 2022-23 $278,000 $121,013 $270,000 -2.96% VARIANCEYTD 17 ENGINEERING GOAL % COMPLETED Develop and Implement the District’s Capital Improvement Program to Address Rehabilitation and Maintenance Needs While Also Preparing for New Development 40 Develop Plans to Optimize District Utilization of Surface Water and Groundwater Sources 40 Complete Construction and Commissioning of the SNRC 60 45% BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,609,000 $394,789 $1,224,000 -31.45% VARIANCEYTD 18 WATER PRODUCTION 65% GOAL % COMPLETED Implement a Plan to Identify and Enhance the Water Sources’ Requirements Due to the SNRC Discharge Location 33 Enhance the Supervisory Control and Data Acquisition (SCADA) System to Achieve Water Productions Requirements 66 Rehabilitate Plant Components to Ensure Water Production 100 BUDGET PROJECTED FY 2022-23 FY 2022-23 $4,927,000 $3,079,206 $5,657,000 12.90% VARIANCEYTD 19 WATER TREATMENT 30% GOAL % COMPLETED Support Construction of Granular Activated Carbon (GAC) Facilities at Plant 134 90 Complete Plant 134 Membrane Replacements Using a 5-Phase Replacement Schedule 0 Evaluate and Rehabilitate Existing Clean-in-Place Equipment at Plant 0 BUDGET PROJECTED FY 2022-23 FY 2022-23 $960,000 $645,812 $1,090,000 11.93% VARIANCEYTD 20 WATER QUALITY GOAL % COMPLETED Evaluate Water Quality Regulations and Improve Process Efficiencies to Enhance Water Quality Compliance 75 Re-Route Outdated Fire Service Backflows to Aboveground 35 Assist in Launching Fats, Oils, and Grease (FOG) Program Transition and Software Procurement 70 60% BUDGET PROJECTED FY 2022-23 FY 2022-23 $557,000 $224,788 $507,000 -9.86% VARIANCEYTD 21 WATER MAINTENANCE 75% GOAL % COMPLETED Prioritize Preventative Maintenance Schedules to Ensure Equipment Readiness for Emergency Response 75 Complete Evaluation of Service Order/Asset Management Software 50 Continue Replacement Program for Mains and Inground Fire Service Devices 100 BUDGET PROJECTED FY 2022-23 FY 2022-23 $3,514,000 $2,068,951 $3,458,000 -0.11% YTD VARIANCE 22 WASTEWATER MAINTENANCE GOAL % COMPLETED Continue Wastewater Collection System Maintenance and Management 50 Provide Support for New Fats, Oils, and Grease (FOG) Program 75 Assist with Updating the Sewer System Management Plan (SSMP)50 60% BUDGET PROJECTED FY 2022-23 FY 2022-23 $880,000 $375,431 $880,000 0.00% VARIANCEYTD 23 WATER RECLAMATION GOAL % COMPLETED Complete Staffing and Staff Training for New Wastewater Treatment Operations 35 Meet and Exceed Compliance Requirements for the SNRC N/A Commence Operations at the SNRC 25 20% BUDGET PROJECTED FY 2022-23 FY 2022-23 $8,180,000 $4,822,490 $9,111,000 10.22% VARIANCEYTD 24 FACILITIES MAINTENANCE 15% GOAL % COMPLETED Complete Long-Term Site Improvements at Plant 39 30 Continue Phased Upgrades and Rehabilitation of District Facilities 25 Track Inventory at Del Rosa Location 0 Implement New Facilities Maintenance Tracking Software 10 BUDGET PROJECTED FY 2022-23 FY 2022-23 $1,611,000 $1,295,591 $2,138,500 24.67% VARIANCEYTD 25 FLEET MAINTENANCE GOAL % COMPLETED Assess Future Operations of Fleet Management 66 Continue to Implement the Air Quality Management Program 66 Enhance Vendor-Managed Fleet Maintenance Program 0 45% BUDGET PROJECTED FY 2022-23 FY 2022-23 $701,000 $379,837 $751,000 6.66% VARIANCEYTD CAPITAL BUDGET 26 27 CAPITAL OUTLAY PROJECT FUNDING SOURCE ADOPTED BUDGET PROPOSED MID- YEAR ADJUSTMENT ADJUSTED BUDGET SNRC Technology Equipment Wastewater Operating Revenue 150,000$ -$ 150,000$ SNRC Portable Generator Water Operating Revenue 100,000 - 100,000 SNRC Equipment (Tools, Events Furniture) Water/Wastewater Operating Revenue 200,000 - 200,000 Tyler Energov Asset Management Software Water/Wastewater Operating Revenue 150,000 - 150,000 Hardware Replacements Water Operating Revenue 35,000 - 35,000 Web Conferencing Equipment Water Operating Revenue 30,000 (30,000) - Waterless Fire Suppression - SNRC Server Rooms Wastewater Operating Revenue - 100,000 100,000 Valve Exercise Truck/Forklift Water/Wastewater Operating Revenue 250,000 50,000 300,000 SCADA System Improvements Water Operating Revenue 80,000 - 80,000 Light Duty Trucks (4) Water/Wastewater Operating Revenue 200,000 (200,000) - TOTAL 1,195,000$ (80,000)$ 1,115,000$ 28 CIP –PROPOSED REVISIONS PROJECT FUNDING SOURCE ADOPTED BUDGET PROPOSED MID-YEAR REVISIONS REVISED BUDGET Canal Zone Storage Reservoir Water Operating Revenue/Reserves 200,000$ 255,000$ 455,000$ Plant 101 - Rehabilitate Hydro System Reserves 1,200,000 (950,000) 250,000 Water Main Replacements - (Pleasant Hill Dr, 14 St)Water Operating Revenue 500,000 (50,000) 450,000 Water Main Replacements - Seismic Mitigation Reserves - 395,000 395,000 SUBTOTAL 1,900,000$ (350,000)$ 1,550,000$ 29 CIP –NO PROPOSED REVISIONS PROJECT FUNDING SOURCE ADOPTED BUDGET PROPOSED MID-YEAR REVISIONS REVISED BUDGET Plant 134 - Process Improvements Water Operating Revenue/Reserves 1,900,000$ -$ 1,900,000$ Plant 108 - Storage Tank Rehabilitations Water Operating Revenue 1,200,000 - 1,200,000 Facilities Relocations Water Operating Revenue 100,000 - 100,000 Facilities Rehabilitations Water Operating Revenue 275,000 - 275,000 Well & Booster Improvements Water Operating Revenue 50,000 - 50,000 Sterling Natural Resource Center (SNRC) Construction Water Operating Revenue 35,601,000 - 35,601,000 SNRC Project Enhancements Water & Wastewater Operating Revenue/Grants 7,000 - 7,000 SNRC Consultants Wastewater Operating Revenue/ Grants/Low Interest Loans 308,000 - 308,000 SUBTOTAL $39,441,000 $ - $39,441,000 SUBTOTAL (PREV PAGE) $ 1,900,000 $ (350,000) $ 1,550,000 TOTAL $41,341,000 $ (350,000) $40,991,000 ACCOMPLISHMENTS 30 31 •Installed Block Wall Around Tank and Graded Property For Proper Drainage at Plant 39 •Completed Plant 134 Remodel and Granular Activated Carbon Process Improvements •Completed Rehabilitations for Boosters at Plants 130, 134, and 140 •Installed 30 Residential Water Meters for the Mediterra Project •Completed Formation of CFD 2022-1 Palm Avenue & Highland Avenue •Recruited a New General Manager/CEO •Completed Plant 108 Reservoir Rehabilitation •Completed Plant 101 Rehabilitation Design •Awarded a Water Main Seismic Retrofit Phase 1 Grant by the Federal Emergency Management Agency ACCOMPLISHMENTS •Recognized as the Top Workplace in the Inland Empire for the 8th consecutive year •Operating Budget Excellence Award for Fiscal Year 2022-23 from the California Society of Municipal Finance Officers •Certificate of Achievement for Excellence in Financial Reporting Award for Fiscal Year 2020-21 from the Government Finance Officers Association •Award for Outstanding Achievement in Popular Annual Financial Reporting for Fiscal Year 2020-21 from the Government Finance Officers Association 32 DISTRICT AWARDS DISCUSSION YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales 10,336,537 18,392,000 (692,000) 17,700,000 42 - Meter Charges 4,850,241 9,685,000 100,000 9,785,000 43 - Penalties 326,431 563,000 (35,000) 528,000 44 - Wastewater System Charges 2,769,949 5,621,000 - 5,621,000 45 - Wastewater Treatment Charges 5,086,728 9,851,000 - 9,851,000 46 - Other Operating Revenue 415,463 1,862,000 (1,320,000) 542,000 47 - Non Operating Revenue 90,426 76,000 49,000 125,000 Total 23,875,775 46,050,000 (1,898,000) 44,152,000 -4.30% Program: 1000 - Board of Directors 51 - Labor 55,126 135,000 - 135,000 56 - Benefits 35,975 88,000 - 88,000 62 - Materials and Supplies - 2,000 - 2,000 63 - Contract Services 70,000 224,000 (80,000) 144,000 65 - Professional Development 11,727 25,000 - 25,000 Total 172,828 474,000 (80,000) 394,000 -20.30% Program: 2000 - General Administration 51 - Labor 228,352 555,000 - 555,000 53 - Overtime 346 4,000 - 4,000 56 - Benefits 191,670 339,000 (80,000) 259,000 62 - Materials and Supplies 936 7,000 - 7,000 63 - Contract Services 165,657 316,300 - 316,300 64 - Utilities 1,091 5,700 - 5,700 65 - Professional Development 90,112 147,000 - 147,000 Total 678,164 1,374,000 (80,000) 1,294,000 -6.18% Program: 2100 - Human Resources 51 - Labor 126,179 307,000 - 307,000 53 - Overtime 1,048 3,000 - 3,000 56 - Benefits 149,150 177,000 - 177,000 62 - Materials and Supplies 859 7,000 - 7,000 63 - Contract Services 79,179 125,300 (15,000) 110,300 64 - Utilities 381 700 - 700 65 - Professional Development 37,630 67,000 (6,000) 61,000 67 - Other (Insurance) 1,196,067 1,251,000 - 1,251,000 Total 1,590,493 1,938,000 (21,000) 1,917,000 -1.10% Program: 2200 - Public Affairs 51 - Labor 284,568 589,000 - 589,000 53 - Overtime 5,676 17,000 - 17,000 56 - Benefits 148,557 243,000 - 243,000 62 - Materials and Supplies 66,365 130,000 (50,000) 80,000 63 - Contract Services 249,972 692,500 (100,000) 592,500 64 - Utilities 11,494 27,500 - 27,500 65 - Professional Development 8,607 39,000 (10,000) 29,000 Total 775,239 1,738,000 (160,000) 1,578,000 -10.14% ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 District-Wide 1 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor 49,098 107,000 - 107,000 53 - Overtime 2,562 7,000 - 7,000 56 - Benefits 15,637 40,000 - 40,000 62 - Materials and Supplies 17,710 278,000 (55,000) 223,000 63 - Contract Services 102,386 442,000 - 442,000 64 - Utilities 12,536 26,000 - 26,000 65 - Professional Development 1,680 17,000 - 17,000 Total 201,609 917,000 (55,000) 862,000 -6.38% Program: 3000 - Finance 51 - Labor 279,737 700,000 - 700,000 53 - Overtime 3,620 13,000 - 13,000 56 - Benefits 182,655 318,000 - 318,000 62 - Materials and Supplies 2,150 12,000 - 12,000 63 - Contract Services 27,795 115,300 100,000 215,300 64 - Utilities 1,621 3,700 - 3,700 65 - Professional Development 5,646 30,000 (21,000) 9,000 67 - Other - - - - Total 503,224 1,192,000 79,000 1,271,000 6.22% Program: 3200 - Information Technology 51 - Labor 172,972 380,000 - 380,000 56 - Benefits 147,947 212,000 - 212,000 62 - Materials and Supplies 49,064 46,000 - 46,000 63 - Contract Services 212,521 691,000 - 691,000 64 - Utilities 15,751 12,000 - 12,000 65 - Professional Development 580 15,000 (12,000) 3,000 Total 598,835 1,356,000 (12,000) 1,344,000 -0.89% Program: 3300 - Customer Service 51 - Labor 253,235 533,000 - 533,000 53 - Overtime 9,224 7,000 - 7,000 56 - Benefits 145,264 307,000 - 307,000 62 - Materials and Supplies 3,533 7,000 - 7,000 63 - Contract Services 342,867 806,800 - 806,800 64 - Utilities 28,950 69,200 - 69,200 65 - Professional Development 1,280 19,000 (8,500) 10,500 67 - Other 2,672 6,000 - 6,000 Total 787,025 1,755,000 (8,500) 1,746,500 -0.49% Program: 3400 - Meter Service 51 - Labor 72,489 164,000 - 164,000 53 - Overtime 1,303 6,000 - 6,000 56 - Benefits 45,850 96,000 - 96,000 62 - Materials and Supplies - 4,000 (3,000) 1,000 63 - Contract Services 681 7,000 (5,000) 2,000 64 - Utilities 690 1,000 - 1,000 Total 121,013 278,000 (8,000) 270,000 -2.96% District-Wide 2 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor 250,819 668,000 (100,000) 568,000 53 - Overtime - 3,000 - 3,000 56 - Benefits 55,997 193,000 - 193,000 62 - Materials and Supplies 1,559 19,000 - 19,000 63 - Contract Services 66,078 566,500 (225,000) 341,500 64 - Utilities 15,927 131,500 (50,000) 81,500 65 - Professional Development 4,409 28,000 (10,000) 18,000 Total 394,789 1,609,000 (385,000) 1,224,000 -31.45% Program: 5000 - Water Production 51 - Labor 353,488 781,000 (50,000) 731,000 53 - Overtime 17,501 70,000 (20,000) 50,000 54 - Standby 6,342 15,000 - 15,000 56 - Benefits 242,112 404,000 - 404,000 61 - Water Supply 108,881 286,000 200,000 486,000 62 - Materials and Supplies 138,833 335,000 - 335,000 63 - Contract Services 374,613 461,000 100,000 561,000 64 - Utilities 1,828,258 2,564,000 500,000 3,064,000 65 - Professional Development 9,178 11,000 - 11,000 Total 3,079,206 4,927,000 730,000 5,657,000 12.90% Program: 5100 - Water Treatment 51 - Labor 93,894 261,000 - 261,000 53 - Overtime 29,576 39,000 - 39,000 56 - Benefits 95,396 159,000 - 159,000 62 - Materials and Supplies 220,627 170,000 130,000 300,000 63 - Contract Services 124,171 149,000 - 149,000 64 - Utilities 82,148 182,000 - 182,000 Total 645,812 960,000 130,000 1,090,000 11.93% Program: 5200 - Water Quality 51 - Labor 103,679 238,000 - 238,000 53 - Overtime 2,242 12,000 - 12,000 56 - Benefits 53,783 114,000 - 114,000 62 - Materials and Supplies 8,938 20,000 - 20,000 63 - Contract Services 55,517 165,000 (50,000) 115,000 64 - Utilities - 2,000 - 2,000 65 - Professional Development 629 6,000 - 6,000 Total 224,788 557,000 (50,000) 507,000 -9.86% Program: 6000 - Field Maintenance Administration 51 - Labor 89,497 201,000 - 201,000 53 - Overtime 1,271 2,000 - 2,000 54 - Standby 10,527 20,000 - 20,000 56 - Benefits 87,794 140,000 - 140,000 62 - Materials and Supplies - 3,000 - 3,000 63 - Contract Services 2,611 1,000 11,000 12,000 64 - Utilities 21,734 41,000 10,000 51,000 65 - Professional Development 5,341 24,000 (12,000) 12,000 Total 218,775 432,000 9,000 441,000 2.04% District-Wide 3 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor 502,057 1,153,000 - 1,153,000 53 - Overtime 172,989 219,000 - 219,000 56 - Benefits 340,053 602,000 (100,000) 502,000 62 - Materials and Supplies 485,572 471,000 30,000 501,000 62 - Contract Services 345,860 637,000 - 637,000 64 - Utilities 3,645 - 5,000 5,000 Total 1,850,176 3,082,000 (65,000) 3,017,000 -2.15% Program: 6200 - Wastewater Maintenance 51 - Labor 153,659 362,000 - 362,000 53 - Overtime 12,157 9,000 - 9,000 56 - Benefits 51,637 196,000 - 196,000 62 - Materials and Supplies 6,680 36,000 - 36,000 63 - Contract Services 151,298 277,000 - 277,000 Total 375,431 880,000 - 880,000 0.00% Program: 6300 - Water Reclamation 51 - Labor 218,774 820,000 (350,000) 470,000 53 - Overtime 4,290 3,000 4,000 7,000 54 - Standby - - - - 56 - Benefits 170,833 473,000 (173,000) 300,000 62 - Materials and Supplies 697 657,000 (550,000) 107,000 63 - Contract Services 531 2,236,000 (2,000,000) 236,000 63 - Contracted Treatment 4,427,365 3,700,000 4,200,000 7,900,000 64 - Utilities - 279,000 (200,000) 79,000 65 - Professional Development - 12,000 - 12,000 - - - - Total 4,822,490 8,180,000 931,000 9,111,000 10.22% Program: 7000 - Facilities Maintenance 51 - Labor 89,844 203,000 - 203,000 53 - Overtime 9,239 14,000 - 14,000 56 - Benefits 81,750 110,000 - 110,000 62 - Materials and Supplies 63,698 58,000 - 58,000 63 - Contract Services 792,167 1,052,000 327,500 1,379,500 64 - Utilities 258,893 173,000 200,000 373,000 65 - Professional Development - 1,000 - 1,000 Total 1,295,591 1,611,000 527,500 2,138,500 24.67% Program: 7100 - Fleet Maintenance 51 - Labor 40,550 91,000 - 91,000 53 - Overtime 882 3,000 - 3,000 56 - Benefits 10,668 55,000 - 55,000 62 - Materials and Supplies 70,904 105,900 - 105,900 63 - Contract Services 127,071 261,100 - 261,100 64 - Utilities 129,762 181,000 50,000 231,000 65 - Professional Development - 4,000 - 4,000 Total 379,837 701,000 50,000 751,000 6.66% Total Operating Expenses 18,715,325 33,961,000 1,532,000 35,493,000 4.32% District-Wide 4 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE ALL FUNDS FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service 2,069,234 3,354,000 - 3,354,000 81 - Capital Improvement 3,094,616 5,740,000 (350,000) 5,390,000 82 - Capital Outlay 277,093 1,195,000 (80,000) 1,115,000 Transfer to Reserves - 1,800,000 (3,000,000) (1,200,000) Total 5,440,943 12,089,000 (3,430,000) 8,659,000 -39.61% Net (280,493) - - - District-Wide 5 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales 10,336,537 17,700,000 - 17,700,000 42 - Meter Charges 4,850,241 9,685,000 100,000 9,785,000 43 - Penalties 294,602 468,000 - 468,000 44 - Wastewater System Charges - - - - 45 - Wastewater Treatment Charges - - - - 46 - Other Operating Revenue 318,118 42,000 400,000 442,000 47 - Non Operating Revenue 90,426 60,000 60,000 120,000 Total 15,889,924 27,955,000 560,000 28,515,000 1.96% Program: 1000 - Board of Directors 51 - Labor 38,588 94,500 - 94,500 56 - Benefits 25,183 61,600 - 61,600 62 - Materials and Supplies - 1,400 - 1,400 63 - Contract Services 49,000 156,800 (56,000) 100,800 65 - Professional Development 9,204 17,500 - 17,500 Total 121,975 331,800 (56,000) 275,800 -20.30% Program: 2000 - General Administration 51 - Labor 159,926 388,500 - 388,500 53 - Overtime 242 2,800 - 2,800 56 - Benefits 138,252 237,300 (56,000) 181,300 62 - Materials and Supplies 655 4,900 - 4,900 63 - Contract Services 115,960 221,200 - 221,200 64 - Utilities 764 4,200 - 4,200 65 - Professional Development 63,078 102,900 - 102,900 Total 478,877 961,800 (56,000) 905,800 -6.18% Program: 2100 - Human Resources 51 - Labor 88,215 214,900 - 214,900 53 - Overtime 1,048 2,100 - 2,100 56 - Benefits 104,655 123,900 - 123,900 62 - Materials and Supplies 601 4,900 - 4,900 63 - Contract Services 56,599 87,500 (10,500) 77,000 64 - Utilities 275 700 - 700 65 - Professional Development 26,371 46,900 (4,200) 42,700 67 - Other (Insurance) 942,487 697,700 255,000 952,700 Total 1,220,251 1,178,600 240,300 1,418,900 16.94% Program: 2200 - Public Affairs 51 - Labor 199,198 412,300 - 412,300 53 - Overtime 3,973 11,900 - 11,900 56 - Benefits 103,990 170,100 - 170,100 62 - Materials and Supplies 43,729 91,000 (35,000) 56,000 63 - Contract Services 139,187 477,400 (70,000) 407,400 64 - Utilities 10,949 26,600 - 26,600 65 - Professional Development 6,025 27,300 (7,000) 20,300 Total 507,051 1,216,600 (112,000) 1,104,600 -10.14% WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Water Fund 6 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor 49,098 107,000 - 107,000 53 - Overtime 2,562 7,000 - 7,000 56 - Benefits 15,637 40,000 - 40,000 62 - Materials and Supplies 17,710 278,000 (55,000) 223,000 63 - Contract Services 102,386 442,000 - 442,000 64 - Utilities 12,536 26,000 - 26,000 65 - Professional Development 1,680 17,000 - 17,000 Total 201,609 917,000 (55,000) 862,000 -6.38% Program: 3000 - Finance 51 - Labor 195,603 490,000 - 490,000 53 - Overtime 2,534 9,100 - 9,100 56 - Benefits 127,821 222,600 - 222,600 62 - Materials and Supplies 1,505 8,400 - 8,400 63 - Contract Services 20,739 80,500 - 80,500 64 - Utilities 1,164 2,800 - 2,800 65 - Professional Development 3,952 21,000 (14,700) 6,300 67 - Other - - - - Total 353,318 834,400 (14,700) 819,700 -1.79% Program: 3200 - Information Technology 51 - Labor 118,997 266,000 - 266,000 56 - Benefits 103,136 148,400 - 148,400 62 - Materials and Supplies 34,345 32,200 - 32,200 63 - Contract Services 148,897 483,700 - 483,700 64 - Utilities 11,026 8,400 - 8,400 65 - Professional Development 406 10,500 (8,400) 2,100 Total 416,807 949,200 (8,400) 940,800 -0.89% Program: 3300 - Customer Service 51 - Labor 176,838 213,200 106,600 319,800 53 - Overtime 6,403 2,800 1,400 4,200 56 - Benefits 101,546 122,800 61,400 184,200 62 - Materials and Supplies 2,473 2,800 1,400 4,200 63 - Contract Services 252,299 286,000 173,600 459,600 64 - Utilities 27,334 64,400 1,600 66,000 65 - Professional Development 896 7,600 (1,200) 6,400 67 - Other 2,632 2,400 1,200 3,600 Total 570,421 702,000 346,000 1,048,000 33.02% Program: 3400 - Meter Service 51 - Labor 72,489 164,000 - 164,000 53 - Overtime 1,303 6,000 - 6,000 56 - Benefits 45,850 96,000 - 96,000 62 - Materials and Supplies - 4,000 (3,000) 1,000 63 - Contract Services 681 7,000 (5,000) 2,000 64 - Utilities 690 1,000 - 1,000 Total 121,013 278,000 (8,000) 270,000 -2.96% Water Fund 7 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor 175,611 467,600 (75,000) 392,600 53 - Overtime - 2,100 - 2,100 56 - Benefits 39,138 135,100 - 135,100 62 - Materials and Supplies 834 13,300 - 13,300 63 - Contract Services 28,993 357,700 (150,000) 207,700 64 - Utilities 15,432 130,900 (50,000) 80,900 65 - Professional Development 3,340 19,600 (10,000) 9,600 Total 263,348 1,126,300 (285,000) 841,300 -33.88% Program: 5000 - Water Production 51 - Labor 353,488 781,000 (50,000) 731,000 53 - Overtime 17,501 70,000 (20,000) 50,000 54 - Standby 6,342 15,000 - 15,000 56 - Benefits 242,112 404,000 - 404,000 61 - Water Supply 108,881 286,000 200,000 486,000 62 - Materials and Supplies 138,833 335,000 - 335,000 63 - Contract Services 374,613 461,000 100,000 561,000 64 - Utilities 1,828,258 2,564,000 500,000 3,064,000 65 - Professional Development 9,178 11,000 - 11,000 Total 3,079,206 4,927,000 730,000 5,657,000 12.90% Program: 5100 - Water Treatment 51 - Labor 93,894 261,000 - 261,000 53 - Overtime 29,576 39,000 - 39,000 56 - Benefits 95,396 159,000 - 159,000 62 - Materials and Supplies 220,627 170,000 130,000 300,000 63 - Contract Services 124,171 149,000 - 149,000 64 - Utilities 82,148 182,000 - 182,000 Total 645,812 960,000 130,000 1,090,000 11.93% Program: 5200 - Water Quality 51 - Labor 103,679 238,000 - 238,000 53 - Overtime 2,242 12,000 - 12,000 56 - Benefits 53,783 114,000 - 114,000 62 - Materials and Supplies 8,938 20,000 - 20,000 63 - Contract Services 55,517 165,000 (50,000) 115,000 64 - Utilities - 2,000 - 2,000 65 - Professional Development 629 6,000 - 6,000 Total 224,788 557,000 (50,000) 507,000 -9.86% Program: 6000 - Field Maintenance Administration 51 - Labor 77,992 180,900 - 180,900 53 - Overtime 1,144 1,800 - 1,800 54 - Standby 10,527 18,000 - 18,000 56 - Benefits 78,739 126,000 - 126,000 62 - Materials and Supplies - 2,700 - 2,700 63 - Contract Services 2,413 900 7,700 8,600 64 - Utilities 19,678 36,900 7,000 43,900 65 - Professional Development 4,970 21,600 (10,800) 10,800 Total 195,463 388,800 3,900 392,700 0.99% Water Fund 8 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor 502,057 1,153,000 - 1,153,000 53 - Overtime 172,989 219,000 - 219,000 56 - Benefits 340,053 602,000 (100,000) 502,000 62 - Materials and Supplies 485,572 471,000 30,000 501,000 62 - Contract Services 345,860 637,000 637,000 64 - Utilities 3,645 - 5,000 5,000 Total 1,850,176 3,082,000 (65,000) 3,017,000 -2.15% Program: 6200 - Wastewater Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - Total - - - - 0.00% Program: 6300 - Water Reclamation 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 63 - Contracted Treatment - - - - 64 - Utilities - - - - 65 - Professional Development - - - - - - - - Total - - - - 0.00% Program: 7000 - Facilities Maintenance 51 - Labor 45,985 101,500 - 101,500 53 - Overtime 6,825 7,000 - 7,000 56 - Benefits 50,564 55,000 - 55,000 62 - Materials and Supplies 18,890 37,000 - 37,000 63 - Contract Services 394,907 595,600 200,000 795,600 64 - Utilities 76,100 92,000 - 92,000 65 - Professional Development - 500 (100) 400 Total 593,271 888,600 199,900 1,088,500 18.36% Program: 7100 - Fleet Maintenance 51 - Labor 36,494 81,900 - 81,900 53 - Overtime 794 2,700 - 2,700 56 - Benefits 9,601 49,500 - 49,500 62 - Materials and Supplies 59,551 95,400 - 95,400 63 - Contract Services 101,623 216,900 - 216,900 64 - Utilities 129,744 180,900 50,000 230,900 65 - Professional Development - 3,600 - 3,600 Total 337,807 630,900 50,000 680,900 7.34% Total Operating Expenses 11,181,193 19,930,000 990,000 20,920,000 4.73% Water Fund 9 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service 1,844,340 3,080,000 - 3,080,000 81 - Capital Improvement 2,802,512 5,425,000 (350,000) 5,075,000 82 - Capital Outlay 221,477 720,000 (80,000) 640,000 Transfer to Reserves - (1,200,000) - (1,200,000) Total 4,868,329 8,025,000 (430,000) 7,595,000 -5.66% Net (159,598) - - - Water Fund 10 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales - - - - 42 - Meter Charges - - - - 43 - Penalties 31,829 95,000 (35,000) 60,000 44 - Wastewater System Charges 2,769,949 5,621,000 - 5,621,000 45 - Wastewater Treatment Charges - - - - 46 - Other Operating Revenue 97,345 - 100,000 100,000 47 - Non Operating Revenue - 5,000 - 5,000 Total 2,899,123 5,721,000 65,000 5,786,000 1.12% Program: 1000 - Board of Directors 51 - Labor 16,538 40,500 - 40,500 56 - Benefits 10,792 26,400 - 26,400 62 - Materials and Supplies - 600 - 600 63 - Contract Services 21,000 67,200 (24,000) 43,200 65 - Professional Development 2,523 7,500 - 7,500 Total 50,853 142,200 (24,000) 118,200 -20.30% Program: 2000 - General Administration 51 - Labor 68,426 166,500 - 166,500 53 - Overtime 104 1,200 - 1,200 56 - Benefits 53,418 101,700 (24,000) 77,700 62 - Materials and Supplies 281 2,100 - 2,100 63 - Contract Services 49,697 95,100 - 95,100 64 - Utilities 327 1,500 - 1,500 65 - Professional Development 27,034 44,100 - 44,100 Total 199,287 412,200 (24,000) 388,200 -6.18% Program: 2100 - Human Resources 51 - Labor 37,964 92,100 - 92,100 53 - Overtime - 900 - 900 56 - Benefits 44,495 53,100 - 53,100 62 - Materials and Supplies 258 2,100 - 2,100 63 - Contract Services 22,580 37,800 (4,500) 33,300 64 - Utilities 106 - - - 65 - Professional Development 11,259 20,100 (1,800) 18,300 67 - Other (Insurance) 244,769 286,300 - 286,300 Total 361,431 492,400 (6,300) 486,100 -1.30% Program: 2200 - Public Affairs 51 - Labor 85,370 176,700 - 176,700 53 - Overtime 1,703 5,100 - 5,100 56 - Benefits 44,567 72,900 - 72,900 62 - Materials and Supplies 22,636 39,000 (15,000) 24,000 63 - Contract Services 110,785 215,100 (30,000) 185,100 64 - Utilities 545 900 - 900 65 - Professional Development 2,582 11,700 (3,000) 8,700 Total 268,188 521,400 (48,000) 473,400 -10.14% WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Wastewater Fund 11 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 3000 - Finance 51 - Labor 84,134 210,000 - 210,000 53 - Overtime 1,086 3,900 - 3,900 56 - Benefits 54,834 95,400 - 95,400 62 - Materials and Supplies 645 3,600 - 3,600 63 - Contract Services 7,056 34,800 100,000 134,800 64 - Utilities 457 900 - 900 65 - Professional Development 1,694 9,000 (6,300) 2,700 67 - Other - - - - Total 149,906 357,600 93,700 451,300 20.76% Program: 3200 - Information Technology 51 - Labor 53,975 114,000 - 114,000 56 - Benefits 44,811 63,600 - 63,600 62 - Materials and Supplies 14,719 13,800 - 13,800 63 - Contract Services 63,624 207,300 - 207,300 64 - Utilities 4,725 3,600 - 3,600 65 - Professional Development 174 4,500 (3,600) 900 Total 182,028 406,800 (3,600) 403,200 -0.89% Program: 3300 - Customer Service 51 - Labor 76,397 159,900 53,300 213,200 53 - Overtime 2,821 2,100 700 2,800 56 - Benefits 43,718 92,100 30,700 122,800 62 - Materials and Supplies 1,060 2,100 700 2,800 63 - Contract Services 90,568 260,400 86,800 347,200 64 - Utilities 1,616 2,400 800 3,200 65 - Professional Development 384 5,700 (1,600) 4,100 67 - Other 40 1,800 600 2,400 Total 216,604 526,500 172,000 698,500 24.62% Program: 3400 - Meter Service 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Wastewater Fund 12 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor 75,208 200,400 (25,000) 175,400 53 - Overtime - 900 - 900 56 - Benefits 16,859 57,900 - 57,900 62 - Materials and Supplies 725 5,700 - 5,700 63 - Contract Services 37,085 208,800 (75,000) 133,800 64 - Utilities 495 600 - 600 65 - Professional Development 1,069 8,400 - 8,400 Total 131,441 482,700 (100,000) 382,700 -26.13% Program: 5000 - Water Production 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 61 - Water Supply - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 5100 - Water Treatment 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Program: 5200 - Water Quality 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 6000 - Field Maintenance Administration 51 - Labor 11,505 20,100 - 20,100 53 - Overtime 127 200 - 200 54 - Standby - 2,000 - 2,000 56 - Benefits 9,055 14,000 - 14,000 62 - Materials and Supplies - 300 - 300 63 - Contract Services 198 100 3,300 3,400 64 - Utilities 2,056 4,100 3,000 7,100 65 - Professional Development 371 2,400 (1,200) 1,200 Total 23,312 43,200 5,100 48,300 10.56% Wastewater Fund 13 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 62 - Contract Services 64 - Utilities - - - - Total - - - - 0.00% Program: 6200 - Wastewater Maintenance 51 - Labor 153,659 362,000 - 362,000 53 - Overtime 12,157 9,000 - 9,000 56 - Benefits 51,637 196,000 - 196,000 62 - Materials and Supplies 6,680 36,000 - 36,000 63 - Contract Services 151,298 277,000 - 277,000 Total 375,431 880,000 - 880,000 0.00% Program: 6300 - Water Reclamation 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 63 - Contracted Treatment 60,027 - - - 64 - Utilities - - - - 65 - Professional Development - - - - - - - - Total 60,027 - - - 0.00% Program: 7000 - Facilities Maintenance 51 - Labor 19,013 40,600 - 40,600 53 - Overtime 1,848 2,800 - 2,800 56 - Benefits 14,420 22,000 - 22,000 62 - Materials and Supplies 4,541 8,400 - 8,400 63 - Contract Services 137,186 215,500 - 215,500 64 - Utilities 24,029 32,400 - 32,400 65 - Professional Development - 200 100 300 Total 201,037 321,900 100 322,000 0.03% Program: 7100 - Fleet Maintenance 51 - Labor 4,056 9,100 - 9,100 53 - Overtime 88 300 - 300 56 - Benefits 1,067 5,500 - 5,500 62 - Materials and Supplies 11,353 10,500 - 10,500 63 - Contract Services 25,448 44,200 - 44,200 64 - Utilities 18 100 - 100 65 - Professional Development - 400 - 400 Total 42,030 70,100 - 70,100 0.00% Total Operating Expenses 2,261,575 4,657,000 65,000 4,722,000 1.38% Wastewater Fund 14 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE WASTEWATER FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service 224,894 274,000 - 274,000 81 - Capital Improvement 292,104 315,000 - 315,000 82 - Capital Outlay 55,616 475,000 - 475,000 Transfer to Reserves - - - - Total 572,614 1,064,000 - 1,064,000 0.00% Net 64,934 - - - Wastewater Fund 15 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE Revenue 41 - Water Sales - 692,000 (692,000) - 42 - Meter Charges - - - - 43 - Penalties - - - - 44 - Wastewater System Charges - - - - 45 - Wastewater Treatment Charges 5,086,728 9,851,000 - 9,851,000 46 - Other Operating Revenue - 1,820,000 (1,820,000) - 47 - Non Operating Revenue - 11,000 (11,000) - Total 5,086,728 12,374,000 (2,523,000) 9,851,000 -25.61% Program: 1000 - Board of Directors 51 - Labor - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 2000 - General Administration 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 2100 - Human Resources 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - 67 - Other (Insurance) 8,811 267,000 (255,000) 12,000 Total 8,811 267,000 (255,000) 12,000 -2125.00% Program: 2200 - Public Affairs 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Reclamation Fund 16 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 2300 - Conservation 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 3000 - Finance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - 67 - Other - - - - Total - - - - 0.00% Program: 3200 - Information Technology 51 - Labor - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 3300 - Customer Service 51 - Labor - 159,900 (159,900) - 53 - Overtime - 2,100 (2,100) - 56 - Benefits - 92,100 (92,100) - 62 - Materials and Supplies - 2,100 (2,100) - 63 - Contract Services - 260,400 (260,400) - 64 - Utilities - 2,400 (2,400) - 65 - Professional Development - 5,700 (5,700) - 67 - Other - 1,800 (1,800) - Total - 526,500 (526,500) - 0.00% Program: 3400 - Meter Service 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Reclamation Fund 17 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 4000 - Engineering 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 5000 - Water Production 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 61 - Water Supply - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 5100 - Water Treatment 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - Total - - - - 0.00% Program: 5200 - Water Quality 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Program: 6000 - Field Maintenance Administration 51 - Labor - - - - 53 - Overtime - - - - 54 - Standby - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Reclamation Fund 18 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Program: 6100 - Water Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 62 - Contract Services 64 - Utilities - - - - Total - - - - 0.00% Program: 6200 - Wastewater Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - Total - - - - 0.00% Program: 6300 - Water Reclamation 51 - Labor 218,774 820,000 (350,000) 470,000 53 - Overtime 4,290 3,000 4,000 7,000 54 - Standby - - - - 56 - Benefits 170,833 473,000 (173,000) 300,000 62 - Materials and Supplies 697 657,000 (550,000) 107,000 63 - Contract Services 531 2,236,000 (2,000,000) 236,000 63 - Contracted Treatment 4,367,338 3,700,000 4,200,000 7,900,000 64 - Utilities - 279,000 (200,000) 79,000 65 - Professional Development - 12,000 - 12,000 - - - - Total 4,762,463 8,180,000 931,000 9,111,000 10.22% Program: 7000 - Facilities Maintenance 51 - Labor 24,846 60,900 - 60,900 53 - Overtime 566 4,200 - 4,200 56 - Benefits 16,766 33,000 - 33,000 62 - Materials and Supplies 40,267 12,600 - 12,600 63 - Contract Services 260,074 240,900 127,500 368,400 64 - Utilities 158,764 48,600 200,000 248,600 65 - Professional Development - 300 - 300 Total 501,283 400,500 327,500 728,000 44.99% Program: 7100 - Fleet Maintenance 51 - Labor - - - - 53 - Overtime - - - - 56 - Benefits - - - - 62 - Materials and Supplies - - - - 63 - Contract Services - - - - 64 - Utilities - - - - 65 - Professional Development - - - - Total - - - - 0.00% Total Operating Expenses 5,272,557 9,374,000 477,000 9,851,000 4.84% Reclamation Fund 19 of 20 YTD ACTIVITY FY 2022-23 BUDGET BUDGET ADJUSTMENT FY 2022-23 PROJECTED PERCENT CHANGE RECLAMATION FUND FY 2022-23 MID-YEAR BUDGET REVIEW JULY 1, 2022 - DECEMBER 31, 2022 Other Expenses 71 - Debt Service - - - - 81 - Capital Improvement - - - - 82 - Capital Outlay - - - - Transfer to Reserves - 3,000,000 (3,000,000) - Total - 3,000,000 (3,000,000) - 0.00% Net (185,829) - - - Reclamation Fund 20 of 20 WATER WASTEWATER GRANTS / TOTAL WATER WASTEWATER OPERATING OPERATING LOW INTEREST ADOPTED OPERATING OPERATING ADJ PROJECT PROJECT REVENUE REVENUE Reserves LOANS BUDGET REVENUE REVENUE RESERVES TOTAL CAPITAL OUTLAY SNRC Technology Equipment -$ 150,000$ -$ -$ 150,000$ -$ -$ -$ 150,000$ SNRC Portable Generator 100,000 - - - 100,000 - - - 100,000 SNRC Equipment (Tools, Events Furniture)100,000 100,000 - - 200,000 - - - 200,000 Tyler Energov Asset Management Software 75,000 75,000 - - 150,000 - - - 150,000 Hardware Replacements 35,000 - - - 35,000 - - - 35,000 Web Conferencing Equipment 30,000 - - - 30,000 (30,000) - - - Waterless Fire Suppression - SNRC Server Rms - - - - - - 100,000 - 100,000 Valve Exercise Truck / Forklift 200,000 50,000 - - 250,000 50,000 - - 300,000 SCADA System Improvements 80,000 - - - 80,000 - - - 80,000 Light Duty Trucks (4)100,000 100,000 - - 200,000 (100,000) (100,000) - - TOTAL CAPITAL OUTLAY 720,000 475,000 - - 1,195,000 (80,000) - - 1,115,000 CAPITAL IMPROVEMENT PROGRAM WATER CIP Canal Zone Storage Reservoir 200,000 - - - 200,000 - - 255,000 455,000 Plant 134 - Process Improvements 1,900,000 - - - 1,900,000 - - - 1,900,000 Plant 108 - Storage Tank Rehabilitation 1,200,000 - - - 1,200,000 - - - 1,200,000 Plant 101 - Rehabilitate Hydro System - - 1,200,000 - 1,200,000 - - (950,000) 250,000 Water Main Replacements (Pleasant Hill, 14th St)500,000 - - - 500,000 (50,000) - - 450,000 Water Main Replacements - Seismic Mitigation - - - - - - - 395,000 395,000 Facilities Relocations 100,000 - - - 100,000 - - - 100,000 Facilities Rehabilitation 275,000 - - - 275,000 - - - 275,000 Well & Booster Improvements 50,000 - - - 50,000 - - - 50,000 Water Subtotal 4,225,000 - 1,200,000 - 5,425,000 (50,000) - (300,000) 5,075,000 WASTEWATER CIP Wastewater Main Rehabilitation - 11th Street - - - - - - - - - SNRC Construction - - - 35,601,000 35,601,000 - - - 35,601,000 SNRC Project Enhancements - 7,000 - - 7,000 - - - 7,000 SNRC Consultants - 308,000 - - 308,000 - - - 308,000 Wastewater Subtotal - 315,000 - 35,601,000 35,916,000 - - - 35,916,000 TOTAL CAPITAL IMPROVEMENT PROGRAM 4,225,000$ 315,000$ 1,200,000$ 35,601,000$ 41,341,000$ (50,000)$ -$ (300,000)$ 40,991,000$ TOTAL PROPOSED ADJUSTMENTS (130,000)$ -$ (300,000)$ EAST VALLEY WATER DISTRICT CAPITAL BUDGET - MID YEAR ADJUSTMENTS FY 2022-23 PROPOSED ADJUSTMENTS