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HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 03/26/2025 BOARD OF DIRECTORS MARCH 26, 2025 East Valley Water District was formed in 1954 and provides water and wastewater services to 108,000 residents within the cities of San Bernardino and Highland, and portions of San Bernardino County. EVWD operates under the direction of a 5-member elected Board. GOVERNING BOARD EXECUTIVE MANAGEMENT James Morales, Jr. Chairman of the Board Michael Moore General Manager/CEO Ronald L. Coats Vice-Chairman Brian W. Tompkins Chief Financial Officer Chris Carrillo Governing Board Member Jeff Noelte Director of Engineering & Operations David E. Smith Governing Board Member Kerrie Bryan Director of Administrative Services Phillip R. Goodrich Governing Board Member Patrick Milroy Operations Manager Manuel Moreno Water Reclamation Manager William Ringland Public Affairs/Conservation Manager Justine Hendricksen District Clerk Ryan Ritualo Information Technology Manager BOARD OF DIRECTORSMARCH 26, 2025East Valley Water District was formed in 1954 and provides water and wastewater services to108,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTJames Morales, Jr.Chairman of the Board Michael MooreGeneral Manager/CEORonald L. CoatsVice­Chairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerManuel MorenoWater Reclamation ManagerWilliam Ringland Public Affairs/Conservation Manager Justine Hendricksen District Clerk Board of Directors Regular Meeting March 26, 2025 ­ 5:00 PM 31111 Greenspot Road, Highland, CA 92346 www.eastvalleywater.gov 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 PRESENTATIONS AND CEREMONIAL ITEMS Student Bottled Water Art Contest PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these items prior to the time the board considers the motion unless members of the board, the administrative staff, or the public request specific items to be discussed and/or removed from the Consent Calendar. a.Accept and File Investment Transaction Report for Month Ended February 28, 2025 b.Accept and File Financial Statements for January 2025 3.INFORMATIONAL ITEMS a.Capital Improvement Program Update b.Federal Executive Orders and Tariff Impacts on Water Industry 4.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Dashboard c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSMARCH 26, 2025East Valley Water District was formed in 1954 and provides water and wastewater services to108,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTJames Morales, Jr.Chairman of the Board Michael MooreGeneral Manager/CEORonald L. CoatsVice­Chairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerManuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingMarch 26, 2025 ­ 5:00 PM31111 Greenspot Road, Highland, CA 92346www.eastvalleywater.govPLEASE 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 PRESENTATIONS AND CEREMONIAL ITEMS Student Bottled Water Art Contest PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these items prior to the time the board considers the motion unless members of the board, the administrative staff, or the public request specific items to be discussed and/or removed from the Consent Calendar. a.Accept and File Investment Transaction Report for Month Ended February 28, 2025 b.Accept and File Financial Statements for January 2025 3.INFORMATIONAL ITEMS a.Capital Improvement Program Update b.Federal Executive Orders and Tariff Impacts on Water Industry 4.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Dashboard c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSMARCH 26, 2025East Valley Water District was formed in 1954 and provides water and wastewater services to108,000 residents within the cities of San Bernardino and Highland, and portions of SanBernardino County.EVWD operates under the direction of a 5­member elected Board.GOVERNING BOARD EXECUTIVE MANAGEMENTJames Morales, Jr.Chairman of the Board Michael MooreGeneral Manager/CEORonald L. CoatsVice­Chairman Brian W. TompkinsChief Financial OfficerChris CarrilloGoverning Board Member Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerManuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingMarch 26, 2025 ­ 5:00 PM31111 Greenspot Road, Highland, CA 92346www.eastvalleywater.govPLEASE NOTE:Materials related to an item on this agenda submitted to the Board after distribution of theagenda packet are available for public inspection in the District’s office located at 31111Greenspot Rd., Highland, during normal business hours. Also, such documents are availableon the District’s website at eastvalley.org and are subject to staff’s ability to post thedocuments before the meeting.Pursuant to Government Code Section 54954.2(a), any request for a disability­relatedmodification or accommodation, including auxiliary aids or services, that is sought in orderto participate in the above agendized public meeting should be directed to the District Clerkat (909) 885­4900 at least 72 hours prior to said meeting.In order to comply with legal requirements for posting of agenda, only those items filedwith the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesdaymeeting not requiring departmental investigation, will be considered by the Board ofDirectors.CALL TO ORDERPLEDGE OF ALLEGIANCEROLL CALL OF BOARD MEMBERSPRESENTATIONS AND CEREMONIAL ITEMSStudent Bottled Water Art ContestPUBLIC COMMENTSAny person wishing to speak to the Board of Directors is asked to complete a SpeakerCard and submit it to the District Clerk prior to the start of the meeting. Each speaker islimited to three (3) minutes, unless waived by the Chairman of the Board. Under the Stateof California Brown Act, the Board of Directors is prohibited from discussing or takingaction on any item not listed on the posted agenda. The matter will automatically bereferred to staff for an appropriate response or action and may appear on the agenda at afuture meeting.1.AGENDAThis agenda contains a brief general description of each item to be considered.Except as otherwise provided by law, no action shall be taken on any item notappearing on the following agenda unless the Board of Directors makes adetermination that an emergency exists or that a need to take immediate action onthe item came to the attention of the District subsequent to the posting of theagenda.a.Approval of Agenda2.APPROVAL OF CONSENT CALENDARAll matters listed under the Consent Calendar are considered by the Board ofDirectors to be routine and will be enacted in one motion. There will be nodiscussion of these items prior to the time the board considers the motion unlessmembers of the board, the administrative staff, or the public request specific itemsto be discussed and/or removed from the Consent Calendar.a.Accept and File Investment Transaction Report for Month Ended February 28,2025 b.Accept and File Financial Statements for January 2025 3.INFORMATIONAL ITEMS a.Capital Improvement Program Update b.Federal Executive Orders and Tariff Impacts on Water Industry 4.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Dashboard c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN Agenda Item #2a March 26, 20251 Meeting Date: March 26, 2025 Agenda Item #2a Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Investment Transaction Report for Month Ended February 28, 2025 RECOMMENDATION That the Board of Directors accept and file the attached Investment Transaction report for the month ended February 28, 2025. BACKGROUND / ANALYSIS California Government Code §53607 requires the CFO/Treasurer of a public agency to submit a monthly investment transaction report to the Board of Directors (Board) when the Board has delegated to the CFO/Treasurer the authority to invest, reinvest, sell, or exchange securities held in the Agency’s investment portfolio. During February, there were withdrawals from the District’s LAIF account, but staff did initiate one deposit of $8,000,000 made possible by the final SRF reimbursement from the State for the SNRC project. This deposit increased the balance with LAIF as of the end of February to $18,456,558. Investments held in the District’s U.S. Bank Custodial Account totaled $16,551,639 at the beginning of February. During the month, earnings added $27,733 to the U.S. Bank account, while fees reduced the balance by $1,000. In addition, the amortization of premiums and accretion of discounts on several different securities added $395 to the adjusted cost basis for the investments, resulting in an account balance at the end of February of $16,578,767. Investment transactions within the U.S. Bank account during February included two maturities totaling $400,000 and three investment purchases for $599,244. At the end of February, the account balance was split between a mutual fund balance of $989,151, and federal securities shown on the attached schedule with a total balance of $15,589,616. DISTRICT PILLARS AND STRATEGIES II - Sustainability, Transparency, and Accountability a. Uphold Transparent and Accountable Fiscal and Resource Management Agenda Item #2a March 26, 20252 Meeting Date: March 26, 2025 Agenda Item #2a Consent Item REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS Investment Transaction Report for Month Ended February 2025 LAIF February 2025 EAST VALLEY WATER DISTRICT Investment Activity Month Ended February 28, 2025 Activity (Book Value) Adjusted Purch Units /Maturity Prem Amortization/Adjusted Cost Matured /Cost Market Date Issuer CUSIP Yield Face Value Date 2/1/2025 Disc Accretion 2/1/2025 Purchases Called 2/28/2025 Value 10/18/21 US Treasury Note 91282CAZ4 0.375%500,000 11/30/25 498,382.99 149.91 498,532.90 498,532.90 486,055.00 03/31/21 US Treasury Note 91282CBT7 0.750%500,000 03/31/26 498,770.95 82.01 498,852.96 498,852.96 482,420.00 12/08/23 US Treasury Note 91282CJL6 4.875%500,000 11/30/25 500,543.86 (56.06)500,487.80 500,487.80 502,350.00 12/26/23 US Treasury Note 91282CJS1 4.250%500,000 12/31/25 499,829.48 3.26 499,832.74 499,832.74 500,335.00 12/27/23 US Treasury Note 91282CJP7 4.375%600,000 12/15/26 604,204.77 (174.45)604,030.32 604,030.32 603,654.00 04/22/24 US Treasury Note 91282CJC6 4.625%200,000 10/15/26 199,234.75 35.70 199,270.45 199,270.45 201,836.00 05/19/23 US Treasury Note 91282CGX3 3.875%300,000 04/30/25 299,702.15 87.83 299,789.98 299,789.98 299,757.00 04/05/24 US Treasury Note 91282CKH3 4.500%500,000 03/31/26 498,855.11 82.61 498,937.72 498,937.72 501,955.00 04/10/24 US Treasury Note 91282CJE2 5.000%400,000 10/31/25 399,884.79 10.56 399,895.35 399,895.35 401,932.00 4/10 & 4/11 US Treasury Note 91282CKJ9 4.500%800,000 04/15/27 795,787.40 149.73 795,937.13 795,937.13 808,160.00 09/23/24 US Treasury Note 91282CLL3 3.375%500,000 09/15/27 498,732.53 43.26 498,775.79 498,775.79 492,850.00 02/13/25 US Treasury Note 91282CMN8 4.125%200,000 02/15/28 -1.52 1.52 199,593.75 199,595.27 201,578.00 07/30/20 FHLMC MTN 3134HAGV9 4.000%500,000 08/27/27 496,866.23 106.66 496,972.89 496,972.89 496,135.00 08/05/20 FHLMC MTN 3134GWMY9 0.625%100,000 08/19/25 100,000.00 100,000.00 100,000.00 98,287.00 09/24/24 Federal Home Loan Bank 3130B2UW3 4.000%500,000 06/10/27 500,000.00 500,000.00 500,000.00 496,710.00 08/30/24 Federal Home Loan Bank 3130B2KW4 4.375%400,000 08/27/27 399,960.00 4.24 399,964.24 399,964.24 399,616.00 09/23/21 Federal Home Loan Bank 3130APAZ8 1.030%200,000 09/30/26 200,000.00 200,000.00 200,000.00 190,628.00 03/25/21 Federal Home Loan Bank 3130ALUF9 1.000%300,000 03/30/26 300,000.00 300,000.00 300,000.00 289,839.00 03/25/21 Federal Home Loan Bank 3130ALPB4 0.800%300,000 05/30/25 300,000.00 300,000.00 300,000.00 297,366.00 03/29/21 Federal Home Loan Bank 3130ALU93 0.750%200,000 06/30/25 200,000.00 200,000.00 200,000.00 197,644.00 09/17/21 Federal Home Loan Bank 3130AP6M2 1.020%400,000 09/30/26 400,000.00 400,000.00 400,000.00 381,264.00 12/27/23 Federal Home Loan Bank 3130AWLY4 5.125%400,000 06/13/25 400,925.20 (228.94)400,696.26 400,696.26 400,764.00 10/25/24 Federal Home Loan Bank 3130B3G72 4.250%300,000 10/22/27 300,000.00 300,000.00 300,000.00 299,265.00 10/30/24 Federal Home Loan Bank 3130B3JC8 4.310%200,000 10/20/27 200,000.00 200,000.00 200,000.00 199,788.00 10/15/21 Federal Home Loan Bank 3130AKC95 0.550%200,000 10/29/25 199,595.48 45.16 199,640.64 199,640.64 195,232.00 10/15/21 Federal Home Loan Bank 3130APJ55 1.250%300,000 10/26/26 299,998.63 299,998.63 299,998.63 286,458.00 02/14/24 Federal Home Loan Bank 3130AYZV1 5.060%-02/13/26 200,000.00 200,000.00 200,000.00 -- 11/10/21 Federal Home Loan Bank 3130APUY9 1.000%-02/28/25 200,000.00 200,000.00 200,000.00 -- 04/05/24 Federal Home Loan Bank 3130B0SH3 5.080%500,000 04/09/26 500,000.00 500,000.00 500,000.00 500,390.00 04/10/24 Federal Home Loan Bank 3130B0UQ0 5.000%500,000 04/15/27 500,000.00 500,000.00 500,000.00 500,560.00 04/16/24 Federal Home Loan Bank 3130B0YF0 5.250%300,000 04/22/26 300,000.00 300,000.00 300,000.00 300,273.00 04/22/24 Federal Home Loan Bank 3130B13F2 4.910%450,000 11/27/26 450,310.35 (17.69)450,292.66 450,292.66 456,462.00 11/17/21 Federal Farm Credit Bank 3133ENEM8 1.430%200,000 11/23/26 200,000.00 200,000.00 200,000.00 191,070.00 12/20/24 Federal Home Loan Bank 3130B45M9 4.550%300,000 09/12/28 299,025.98 16.91 299,042.89 299,042.89 299,844.00 01/27/25 Federal Home Loan Bank 3130B4R52 4.500%500,000 10/27/28 500,000.00 500,000.00 500,000.00 501,980.00 01/28/25 Federal Home Loan Bank 3130B4SN2 4.500%500,000 07/28/28 500,000.00 500,000.00 500,000.00 501,295.00 02/18/25 Federal Home Loan Bank 3130B54T2 4.550%200,000 08/18/27 --200,000.00 200,000.00 200,314.00 02/21/25 Federal Home Loan Bank 3130B4YG0 4.550%200,000 08/14/29 -3.70 3.70 199,650.00 199,653.70 200,092.00 03/26/24 FNMA 3135GAQM6 5.150%500,000 03/26/27 500,000.00 500,000.00 500,000.00 499,855.00 01/16/25 FNMA 3136GA5M7 4.550%300,000 01/13/28 299,940.00 299,940.00 299,940.00 300,276.00 04/11/24 FHLMC MTN 3134H1YX5 5.050%450,000 03/26/26 449,467.24 48.69 449,515.93 449,515.93 449,730.00 04/15/24 FHLMC MTN 3134H1E41 5.300%500,000 10/08/27 500,000.00 500,000.00 500,000.00 500,020.00 12/20/24 FHLMC MTN 3134HAS61 4.500%400,000 12/17/27 399,960.00 399,960.00 399,960.00 400,160.00 15,600,000.00 15,389,977.89 394.61 15,390,372.50 599,243.75 400,000.00 15,589,616.25 15,514,199.00 Agenda Item #2b March 26, 20251 Meeting Date: March 26, 2025 Agenda Item #2b Consent Item 1 3 7 0 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Financial Statements for January 2025 RECOMMENDATION That the Board of Directors accept and file the attached financial statements as of, and for the period ended, January 31, 2025. BACKGROUND / ANALYSIS The East Valley Water District adopted an annual budget on June 26, 2024 for fiscal year 2024- 25. In accordance with District Administrative Policy 7.7, the Chief Financial Officer provides regular budget updates to the Board of Directors (Board). Included herewith for the Board’s review is a summary of the District’s financial results, as of January 31, 2025. DISTRICT PILLARS AND STRATEGIES II - Sustainability, Transparency, and Accountability a. Uphold Transparent and Accountable Fiscal and Resource Management REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer Agenda Item #2b March 26, 20252 Meeting Date: March 26, 2025 Agenda Item #2b Consent Item 1 3 7 0 ATTACHMENTS January 2025 Financial Statement Monthly Review January 2025 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2025 page | 1 The following is a highlight summary of the District’s financial results as of January 31, 2025. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at January 31, 2025 are $395.02 million. CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT TOTAL Cash and Investments $ 22.09 $ 10.09 $ 7.65 $ 39.83 Utility Plant, Net 109.50 27.88 176.05 313.43 Other Assets 30.93 6.02 4.81 41.76 Current Liabilities 4.31 0.23 0.48 5.02 Long Term Liabilities 46.50 11.18 177.94 235.62 Beginning Net Position 104.07 30.90 9.60 144.57 Change in Equity 6.87 1.36 0.49 8.72 TOTAL NET $ 110.94 $ 32.26 $ 10.09 $ 153.29 Cash and Investments Cash and Investments are $39.83 million for the month of January, an increase of $10.83 million from the prior month. In January, the District received $11.16M for claim #32 from the State of California, this was the final reimbursement for the SNRC project. The District’s Due from Other Governments includes Retention Receivables from SBVMWD bringing the ending balance as of January 31, 2025 to $4.1 million. $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 Mi l l i o n s CASH & INVESTMENTS Restricted Unrestricted FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2025 page | 2 Statement of Revenues & Expenses Total Revenues & Expenses through January 31, 2025 are summarized below (in millions): Column1 WATER WASTEWATER RECLAMATION DISTRICT TOTAL Revenue $ 22.54 $ 4.88 $ 9.24 $ 36.66 Expense 15.67 3.52 8.75 27.94 Water Sales by Tier Water Sales for the month ending January 31, 2025 were $1.6M; 328K over staff projections for the month and $1.27M over projections year-to-date. $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 Mi l l i o n s WATER SALES BY TIER Tier 1 Tier 2 Tier 3 FY 2023-24 Projection For a more detailed presentation, operating results are presented in three ways on pages 2 through 6 of the attached financial statements for the period ending January 31, 2025. First is a one-page summary with monthly and year-to-date totals for revenue and expenses, presented by Expense Category. Second is a one-page summary with monthly and year-to-date totals for Revenues and Expense by Program. Third is a Budget-to- Actual presentation of program expense detail. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2025 page | 3 Water Sales by Customer Class The table below shows the District’s water sales for the month of January 2025 by customer class. The following icons are to complement the graph below: positive change, no change, negative change when comparing actuals versus projections. CUSTOMER CLASS ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential 943,408$ 764,000$ 179,408$ 23% Multi-Family 373,749 323,000 50,749 16% Commercial 112,346 138,000 (25,654) -19% Irrigation 218,980 95,000 123,980 131% TOTAL $ 1,648,483 $ 1,320,000 $ 328,483 25% The following table displays customer class by tier for the month of January 2025: CUSTOMER CLASS TIER ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential Tier 1 408,471$ 425,000$ (16,529)$ -4% Residential Tier 2 194,816 100,000 94,816 95% Residential Tier 3 340,121 239,000 101,121 42% Multi-Family Tier 1 183,774 184,000 (226) 0% Multi-Family Tier 2 39,177 23,000 16,177 70% Multi-Family Tier 3 150,798 116,000 34,798 30% Commercial Flat Rate 112,346 138,000 (25,654)$ -19% Irrigation Tier 2 49,448 30,000 19,448 65% Irrigation Tier 3 169,532 65,000 104,532 161% TOTAL $ 1,648,483 $ 1,320,000 $ 328,483 25% Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2025 page | 4 The chart below is a comparative illustration of Water Revenue year-to-date compared to last year’s Water Revenue year-to-date as of January. As noted in the graph, Water Revenue experienced an significant increase over last year. Water consumption increased 454.35 million gallons (607.4K HCF) compared to January of 2024 and water sales were up $2.44 million for all three tiers combined. $0 $5 $10 $15 $20 $25 1/31/2024 1/31/2025 Mi l l i o n s COMPARATIVE MONTHLY WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total - $17,343,478 Total - $20,010,297 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2025 page | 5 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2023-24 and FY 2024-25. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2025 page | 6 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2023-24 and FY 2024-25. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2025 page | 7 Water Reclamation Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Reclamation Fund operating cost centers for FY 2023-24 and FY 2024-25. WATER WASTEWATER RECLAMATION DISTRICT TOTAL Assets: Current Assets: 01 - Cash and Cash EquivalentsCash and Cash Equivalents 1,136,495.85$ 4,102,911.93$ 4,021,689.24$ 9,261,097.02$ 02 - InvestmentsInvestments 13,208,941.81 2,041,397.55 - 15,250,339.36 03 - Accounts Receivable, NetAccounts Receivable, Net 5,293,046.00 351,017.49 667,029.83 6,311,093.32 14*05 - Other ReceivablesOther Receivables 9,178,727.25 - - 9,178,727.25 06 - Due from other GovernmentsDue from Other Governments - - 4,062,011.35 4,062,011.35 08 - InventoryInventory 1,469,559.10 6,721.16 - 1,476,280.26 09 - Prepaid ExpensesPrepaid Expenses 721,355.65 42,012.11 - 763,367.76 31,008,125.66 6,544,060.24 8,750,730.42 46,302,916.32 Non-Current Assets: 10 - Restricted Cash and Cash EquivalentsRestricted Cash and Cash Equivalents 7,748,440.07 3,943,424.42 3,630,159.00 15,322,023.49 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated 7,885,929.61 2,861,780.97 83,961.03 10,831,671.61 13 - Capital Assets, NetCapital Assets, Net 109,496,157.95 27,884,535.08 176,049,146.27 313,429,839.30 125,130,527.63 34,689,740.47 179,763,266.30 339,583,534.40 Total Assets:156,138,653.29 41,233,800.71 188,513,996.72 385,886,450.72 Deferred Outflow Of Resources 24*Deferred Charge on Refunding 553,094.33 259,347.41 - 812,441.74 25 - Deferred Outflow - PensionsDeferred Outflows - Pensions 5,825,739.90 2,496,746.10 - 8,322,486.00 162,517,487.52 43,989,894.22 188,513,996.72 395,021,378.46 Current Liabilities: 22 - PayablesAccounts Payable and Accrued Expenses 1,714,302.85 108,779.58 196,919.00 2,020,001.43 15 - Customer Service DepositsCustomer Service Deposits 1,510,309.02 - - 1,510,309.02 16 - Construction Advances and RetentionsConstruction Advances and Retentions 180,561.39 2,326.48 - 182,887.87 17 - Interest PayableAccrued Interest Payable 203,649.00 24,710.75 - 228,359.75 18 - Current Portion of Compensated AbsencesCurrent Portion of Compensated Absences 305,526.87 91,983.03 35,192.47 432,702.37 19 - Current Portion of Long-Term DebtCurrent Portion of Long-Term Debt 396,500.28 - 251,013.95 647,514.23 4,310,849.41 227,799.84 483,125.42 5,021,774.67 Non-Current Liabilities: 20 - Compensated Absences, less current portionCompensated Absences, less current portion 475,307.32 165,013.59 141,708.18 782,029.09 28 - Net Pension LiabilityNet Pension Liability 10,551,368.31 4,470,610.00 - 15,021,978.31 21 - Long Term DebtLong Term Debt, Less Current Portion 35,476,914.24 6,540,154.00 177,802,415.08 219,819,483.32 27 - Other LiabilitiesOther Liabilities 1,173.64 - - 1,173.64 46,504,763.51 11,175,777.59 177,944,123.26 235,624,664.36 Total Liabilities:50,815,612.92 11,403,577.43 178,427,248.68 240,646,439.03 Deferred Inflows Of Resources 26 - Deferred Inflows - PensionsDeferred Inflows - Pensions 765,208.10 327,945.90 - 1,093,154.00 51,580,821.02 11,731,523.33 178,427,248.68 241,739,593.03 31 - EquityEquity 104,070,932.35 30,902,684.01 9,596,288.16 144,569,904.52 104,070,932.35 30,902,684.01 9,596,288.16 144,569,904.52 Total RevenueTotal Revenue 22,537,810.65 4,877,469.09 9,242,832.79 36,658,112.53 Total ExpenseTotal Expense 15,672,076.50 3,521,782.21 8,752,372.91 27,946,231.62 6,865,734.15 1,355,686.88 490,459.88 8,711,880.91 110,936,666.50 32,258,370.89 10,086,748.04 153,281,785.43 162,517,487.52$ 43,989,894.22$ 188,513,996.72$ 395,021,378.46$ Total Liabilities, Equity and Current Surplus (Deficit): Total Beginning Equity: Equity: Revenues Over/Under Expenses Total Current Liabilities: Total Liabilities and Deferred Inflows of Resources: Total Non-Current Liabilities: Unaudited As of January 31, 2025 Combining Schedule of Net Position Total Equity and Current Surplus (Deficit): Total Assets and Deferred Outflows of Resources: Total Current Assets: Total Non-Current Assets: Page 1 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 - Water SalesWater Sales 1,648,482.08$ 13,339,458.40$ 18,820,000.00$ -$ -$ -$ -$ 616,326.73$ 1,172,000.00$ 19,992,000.00$ 6,036,214.87$ 42 - Meter ChargesMeter Charges 869,753.98 6,059,032.36 10,685,000.00 - - - - - - 10,685,000.00 4,625,967.64 43 - PenaltiesPenalties 71,781.74 358,311.27 416,000.00 5,114.71 38,825.44 110,000.00 - - 60,000.00 586,000.00 188,863.29 44 - Wastewater System ChargesWastewater System Charges - - - 556,928.32 3,913,290.27 6,515,000.00 - - - 6,515,000.00 2,601,709.73 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,052,127.10 7,457,831.46 12,333,000.00 12,333,000.00 4,875,168.54 46 - Other Operating RevenueOther Operating Revenue 322,157.18 2,039,960.48 365,000.00 112,633.91 784,341.18 5,000.00 116,102.59 1,075,438.61 1,010,000.00 1,380,000.00 (2,519,740.27) 47 - Non Operating RevenueNon Operating Revenue 97,149.66 741,048.14 520,000.00 48,766.25 141,012.20 100,000.00 44,892.26 93,235.99 280,000.00 900,000.00 (75,296.33) 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:3,009,324.64 22,537,810.65 30,806,000.00 723,443.19 4,877,469.09 6,730,000.00 1,213,121.95 9,242,832.79 14,855,000.00 52,391,000.00 15,732,887.47 - - - - - - - - Expense by Category 51 - LaborLabor 682,007.93 3,481,532.23 6,534,400.00 191,114.16 974,201.65 1,826,600.00 115,339.95 558,400.94 1,000,000.00 9,361,000.00 4,346,865.18 56 - BenefitsBenefits 190,554.27 2,022,349.34 3,017,900.00 49,260.36 511,590.20 809,100.00 34,368.21 308,094.82 448,000.00 4,275,000.00 1,432,965.64 63 - Contract ServicesContract Services 610,841.01 3,417,057.36 5,781,900.00 102,731.38 1,031,982.87 1,875,850.00 10,491.87 2,087,358.18 5,943,000.00 13,600,750.00 7,064,351.59 65 - Professional DevelopmentProfessional Development 14,272.31 147,171.78 317,200.00 3,537.10 52,449.94 117,800.00 618.80 7,498.18 12,000.00 447,000.00 239,880.10 53 - OvertimeOvertime 84,654.31 357,860.11 633,400.00 2,791.54 17,655.02 26,600.00 60,082.60 221,614.59 310,000.00 970,000.00 372,870.28 62 - Materials and SuppliesMaterials and Supplies 177,770.60 1,124,286.67 1,928,200.00 17,391.52 102,517.51 179,050.00 9,597.18 624,871.95 335,000.00 2,442,250.00 590,573.87 64 - UtilitiesUtilities 171,232.82 2,072,910.65 4,067,000.00 20,548.68 153,665.21 301,000.00 204,375.28 1,893,328.96 2,481,000.00 6,849,000.00 2,729,095.18 52 - Temporary LaborTemporary Labor 3,363.79 12,716.87 122,500.00 1,441.63 5,450.13 52,500.00 15,123.20 27,711.96 143,000.00 318,000.00 272,121.04 67 - OtherOther 20,388.29 1,830,862.95 1,909,900.00 2,980.77 542,855.01 782,100.00 - - - 2,692,000.00 318,282.04 54 - StandbyStandby 14,212.58 52,533.86 87,500.00 859.07 2,862.56 4,500.00 11,362.11 48,507.33 65,000.00 157,000.00 53,096.25 61 - Water SupplyWater Supply 225,056.20 363,025.44 833,000.00 - - - - - - 833,000.00 469,974.56 71 - Debt ServiceDebt Service - 407,298.00 2,662,000.00 - 48,852.75 482,000.00 - 2,958,548.44 7,731,000.00 10,875,000.00 7,460,300.81 81 - Capital ImprovementCapital Improvement 35,550.00 324,800.74 1,328,000.00 - - - - - - 1,328,000.00 1,003,199.26 82 - Capital OutlayCapital Outlay 55,481.47 382,471.24 903,000.00 23,777.77 77,699.36 159,000.00 - 16,437.56 81,000.00 1,143,000.00 666,391.84 83 - Accounting Income Add backAccounting Income Add back (35,550.00) (324,800.74) - - - - - - - - 324,800.74 88 - Transfer from ReservesTransfer to Reserves - - - - - - - - - - - 99 - 99Transfer from Reserves - - - - - - - - - - - Expense Total:2,249,835.58 15,672,076.50 30,125,900.00 416,433.98 3,521,782.21 6,616,100.00 461,359.20 8,752,372.91 18,549,000.00 55,291,000.00 27,344,768.38 Total Surplus (Deficit):759,489.06$ 6,865,734.15$ 680,100.00$ 307,009.21$ 1,355,686.88$ 113,900.00$ 751,762.75$ 490,459.88$ (3,694,000.00)$ (2,900,000.00)$ (11,611,880.91)$ Unaudited Revenue and Expense Budget-to-Actual by Category Month Ended January 31, 2025 WATER WASTEWATER DISTRICT WIDERECLAMATION Page 2 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 - Water SalesWater Sales 1,648,482.08$ 13,339,458.40$ 18,820,000.00$ -$ -$ -$ -$ 616,326.73$ 1,172,000.00$ 19,992,000.00$ 6,036,214.87$ 42 - Meter ChargesMeter Charges 869,753.98 6,059,032.36 10,685,000.00 - - - - - - 10,685,000.00 4,625,967.64 43 - PenaltiesPenalties 71,781.74 358,311.27 416,000.00 5,114.71 38,825.44 110,000.00 - - 60,000.00 586,000.00 188,863.29 44 - Wastewater System ChargesWastewater System Charges - - - 556,928.32 3,913,290.27 6,515,000.00 - - - 6,515,000.00 2,601,709.73 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,052,127.10 7,457,831.46 12,333,000.00 12,333,000.00 4,875,168.54 46 - Other Operating RevenueOther Operating Revenue 322,157.18 2,039,960.48 365,000.00 112,633.91 784,341.18 5,000.00 116,102.59 1,075,438.61 1,010,000.00 1,380,000.00 (2,519,740.27) 47 - Non Operating RevenueNon Operating Revenue 97,149.66 741,048.14 520,000.00 48,766.25 141,012.20 100,000.00 44,892.26 93,235.99 280,000.00 900,000.00 (75,296.33) 56 - BenefitsBenefits - - - - - - - - - - - Revenue Total:3,009,324.64 22,537,810.65 30,806,000.00 723,443.19 4,877,469.09 6,730,000.00 1,213,121.95 9,242,832.79 14,855,000.00 52,391,000.00 15,732,887.47 Program: 1000 - Governing Board Total:1000 - Governing Board 14,036.44 101,182.74 228,200.00 5,444.35 41,448.91 97,800.00 - - - 326,000.00 183,368.35 Program: 2000 - General Administration Total:2000 - General Administration 71,946.10 525,984.26 890,400.00 29,776.78 219,086.86 381,600.00 - - - 1,272,000.00 526,928.88 Program: 2100 - Human Resources Total:2100 - Human Resources 44,039.71 2,098,260.30 2,506,000.00 18,874.03 682,334.10 1,074,000.00 - - - 3,580,000.00 799,405.60 Program: 2200 - Public Affairs Total:2200 - Public Affairs 64,067.22 472,987.77 1,059,100.00 30,941.43 186,692.59 453,900.00 - - - 1,513,000.00 853,319.64 Program: 2300 - Conservation Total:2300 - Conservation 35,136.17 275,425.43 631,000.00 - - - - - - 631,000.00 355,574.57 Program: 3000 - Finance Total:3000 - Finance & Accounting 85,665.70 594,084.75 993,300.00 36,694.39 254,259.00 425,700.00 - - - 1,419,000.00 570,656.25 Program: 3200 - Information Technology Total:3200 - Information Technology 122,707.17 843,770.36 1,311,800.00 52,588.72 361,180.72 562,200.00 - - - 1,874,000.00 669,048.92 Program: 3300 - Customer Service Total:3300 - Customer Service 135,697.46 953,665.77 1,548,400.00 58,107.32 406,372.12 663,600.00 - - - 2,212,000.00 851,962.11 Program: 3400 - Meter Services Total:3400 - Meter Services 28,016.23 179,765.56 306,000.00 - - - - - - 306,000.00 126,234.44 Program: 4000 - Engineering Surplus Total:4000 - Engineering 61,228.30 347,515.98 854,700.00 25,345.06 160,216.55 381,300.00 - - - 1,236,000.00 728,267.47 Program: 5000 - Water Production Total:5000 - Water Production 629,836.39 3,346,523.63 6,185,000.00 - - - - - - 6,185,000.00 2,838,476.37 Program: 5100 - Water Treatment Total:5100 - Water Treatment 288,564.63 999,826.77 1,609,000.00 - - - - - - 1,609,000.00 609,173.23 Program: 5200 - Water Quality Total:5200 - Water Quality 49,468.17 305,222.84 602,000.00 - - - - - - 602,000.00 296,777.16 Program: 6000 - Maintenance Administration Total:6000 - Maintenance Administration 44,204.81 245,278.40 419,400.00 4,731.61 28,692.30 46,600.00 - - - 466,000.00 192,029.30 Program: 6100 - Water Maintenance Total:6100 - Water Maintenance 354,536.76 2,155,089.89 3,927,000.00 - - - - - - 3,927,000.00 1,771,910.11 Program: 6200 - Wastewater Collection Total:6200 - Wastewater Collection - - - 66,198.27 496,485.57 962,000.00 - - - 962,000.00 465,514.43 Program: 6200 - Wastewater Collection Total:6300 - Water Reclamation - - - - - - 455,349.76 5,771,377.47 10,737,000.00 10,737,000.00 4,965,622.53 Program: 7000 - Facilities Maintenance Total:7000 - Facilities Maintenance 100,042.60 1,062,228.24 1,527,400.00 37,921.84 399,814.33 654,600.00 6,009.44 6,009.44 - 2,182,000.00 713,947.99 Program: 7100 - Fleet Maintenance Total:7100 - Fleet Maintenance 65,160.25 375,494.57 634,200.00 26,032.41 158,647.05 271,800.00 - - - 906,000.00 371,858.38 Program: 8000 - Capital Total:8000 - Capital 55,481.47 789,769.24 4,893,000.00 23,777.77 126,552.11 641,000.00 - 2,974,986.00 7,812,000.00 13,346,000.00 9,454,692.65 Total Surplus (Deficit):759,489.06$ 6,865,734.15$ 680,100.00$ 307,009.21$ 1,355,686.88$ 113,900.00$ 751,762.75$ 490,459.88$ (3,694,000.00)$ (2,900,000.00)$ (11,611,880.91)$ . WATER WASTEWATER DISTRICT WIDE Revenue and Expense Budget-to-Actual by Program Month Ended January 31, 2025 Unaudited RECLAMATION Page 3 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 - Water SalesWater Sales 1,648,482.08$ 13,339,458.40$ 18,820,000.00$ -$ -$ -$ -$ 616,326.73$ 1,172,000.00$ 19,992,000.00$ 6,036,214.87$ 42 - Meter ChargesMeter Charges 869,753.98 6,059,032.36 10,685,000.00 - - - - - - 10,685,000.00 4,625,967.64 43 - PenaltiesPenalties 71,781.74 358,311.27 416,000.00 5,114.71 38,825.44 110,000.00 - - 60,000.00 586,000.00 188,863.29 44 - Wastewater System ChargesWastewater System Charges - - - 556,928.32 3,913,290.27 6,515,000.00 - - - 6,515,000.00 2,601,709.73 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,052,127.10 7,457,831.46 12,333,000.00 12,333,000.00 4,875,168.54 46 - Other Operating RevenueOther Operating Revenue 322,157.18 2,039,960.48 365,000.00 112,633.91 784,341.18 5,000.00 116,102.59 1,075,438.61 1,010,000.00 1,380,000.00 (2,519,740.27) 47 - Non Operating RevenueNon Operating Revenue 97,149.66 741,048.14 520,000.00 48,766.25 141,012.20 100,000.00 44,892.26 93,235.99 280,000.00 900,000.00 (75,296.33) 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:3,009,324.64 22,537,810.65 30,806,000.00 723,443.19 4,877,469.09 6,730,000.00 1,213,121.95 9,242,832.79 14,855,000.00 52,391,000.00 15,732,887.47 - - - - - - - - Program: 1000 - Governing Board - - - - - 51 - LaborLabor 6,424.76$ 47,627.61$ 99,400.00$ 2,753.46$ 20,411.79$ 42,600.00$ -$ -$ -$ 142,000.00$ 73,960.60$ 56 - BenefitsBenefits 4,467.73 38,246.37 63,000.00 1,914.75 16,391.27 27,000.00 - - - 90,000.00 35,362.36 62 - Materials and SuppliesMaterials and Supplies - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 63 - Contract ServicesContract Services - 2,642.65 39,200.00 - 1,118.25 16,800.00 - - - 56,000.00 52,239.10 65 - Professional DevelopmentProfessional Development 3,143.95 12,666.11 24,500.00 776.14 3,527.60 10,500.00 - - - 35,000.00 18,806.29 Program: 1000 - Governing Board Total:14,036.44 101,182.74 228,200.00 5,444.35 41,448.91 97,800.00 - - - 326,000.00 183,368.35 - - - - - - Program: 2000 - General Administration - - - - - 51 - LaborLabor 47,110.88 258,591.19 434,700.00 20,190.32 110,824.50 186,300.00 - - - 621,000.00 251,584.31 52 - Temporary LaborTemporary Labor 913.79 10,266.87 21,000.00 391.63 4,400.13 9,000.00 - - - 30,000.00 15,333.00 53 - OvertimeOvertime 229.60 1,546.50 2,800.00 98.40 662.78 1,200.00 - - - 4,000.00 1,790.72 56 - BenefitsBenefits 13,144.99 127,868.73 186,900.00 4,576.36 48,466.19 80,100.00 - - - 267,000.00 90,665.08 62 - Materials and SuppliesMaterials and Supplies 128.73 573.21 4,200.00 55.17 245.64 1,800.00 - - - 6,000.00 5,181.15 63 - Contract ServicesContract Services 6,153.00 65,728.51 130,200.00 2,637.00 28,169.36 55,800.00 - - - 186,000.00 92,102.13 64 - UtilitiesUtilities 99.83 1,468.33 2,800.00 42.78 629.29 1,200.00 - - - 4,000.00 1,902.38 65 - Professional DevelopmentProfessional Development 4,165.28 59,940.92 107,800.00 1,785.12 25,688.97 46,200.00 - - - 154,000.00 68,370.11 Program: 2000 - General Administration Total:71,946.10 525,984.26 890,400.00 29,776.78 219,086.86 381,600.00 - - - 1,272,000.00 526,928.88 - - - - - - Program: 2100 - Human Resources - - - - - - 51 - LaborLabor 26,852.33 136,236.58 247,100.00 11,508.15 58,387.06 105,900.00 - - - 353,000.00 158,376.36 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - 649.94 2,100.00 - 278.55 900.00 - - - 3,000.00 2,071.51 56 - BenefitsBenefits 7,062.49 106,802.62 149,800.00 3,026.65 45,740.22 64,200.00 - - - 214,000.00 61,457.16 62 - Materials and SuppliesMaterials and Supplies - 442.15 3,500.00 - 189.48 1,500.00 - - - 5,000.00 4,368.37 63 - Contract ServicesContract Services 2,422.67 65,444.44 239,400.00 1,038.28 28,047.62 102,600.00 - - - 342,000.00 248,507.94 64 - UtilitiesUtilities 98.17 491.28 1,400.00 42.08 210.54 600.00 - - - 2,000.00 1,298.18 65 - Professional DevelopmentProfessional Development 648.90 20,873.95 42,000.00 278.10 6,625.62 18,000.00 - - - 60,000.00 32,500.43 67 - OtherOther 6,955.15 1,767,319.34 1,820,700.00 2,980.77 542,855.01 780,300.00 - - - 2,601,000.00 290,825.65 Program: 2100 - Human Resources Total:44,039.71 2,098,260.30 2,506,000.00 18,874.03 682,334.10 1,074,000.00 - - - 3,580,000.00 799,405.60 - - - - - - Program: 2200 - Public Affairs - - - - - - 51 - LaborLabor 33,456.08 167,259.16 361,900.00 14,338.32 71,896.84 155,100.00 - - - 517,000.00 277,844.00 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 359.55 4,046.50 11,900.00 154.08 1,734.20 5,100.00 - - - 17,000.00 11,219.30 56 - BenefitsBenefits 6,483.30 62,637.33 107,100.00 2,778.37 26,846.31 45,900.00 - - - 153,000.00 63,516.36 62 - Materials and SuppliesMaterials and Supplies 4,439.63 15,836.59 67,200.00 1,902.70 6,787.12 28,800.00 - - - 96,000.00 73,376.29 63 - Contract ServicesContract Services 18,630.52 205,453.60 443,100.00 11,468.76 71,819.01 189,900.00 - - - 633,000.00 355,727.39 64 - UtilitiesUtilities 180.11 1,714.29 24,500.00 77.19 734.69 10,500.00 - - - 35,000.00 32,551.02 65 - Professional DevelopmentProfessional Development 518.03 16,040.30 43,400.00 222.01 6,874.42 18,600.00 - - - 62,000.00 39,085.28 Program: 2200 - Public Affairs Total:64,067.22 472,987.77 1,059,100.00 30,941.43 186,692.59 453,900.00 - - - 1,513,000.00 853,319.64 - - - - - - Program: 2300 - Conservation - - - - - - 51 - LaborLabor 13,401.60 68,008.00 123,000.00 - - - - - - 123,000.00 54,992.00 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - 2,889.72 7,000.00 - - - - - - 7,000.00 4,110.28 56 - BenefitsBenefits 3,674.04 22,630.23 44,000.00 - - - - - - 44,000.00 21,369.77 62 - Materials and SuppliesMaterials and Supplies 53.88 27,638.85 63,000.00 - - - - - - 63,000.00 35,361.15 63 - Contract ServicesContract Services 471.01 74,678.05 271,000.00 - - - - - - 271,000.00 196,321.95 64 - UtilitiesUtilities 46.57 8,075.50 26,000.00 - - - - - - 26,000.00 17,924.50 65 - Professional DevelopmentProfessional Development 4,168.53 7,817.72 12,000.00 - - - - - - 12,000.00 4,182.28 67 - OtherOther 13,320.54 63,687.36 85,000.00 - - - - - - 85,000.00 21,312.64 Program: 2300 - Conservation Total:35,136.17 275,425.43 631,000.00 - - - - - - 631,000.00 355,574.57 Program: 3000 - Finance & Accounting - - - - - - 51 - LaborLabor 62,204.22 315,559.62 576,100.00 26,658.99 134,811.41 246,900.00 - - - 823,000.00 372,628.97 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 2,234.97 6,111.38 9,100.00 957.83 2,619.12 3,900.00 - - - 13,000.00 4,269.50 56 - BenefitsBenefits 15,970.20 180,714.17 268,100.00 6,844.17 78,959.74 114,900.00 - - - 383,000.00 123,326.09 62 - Materials and SuppliesMaterials and Supplies 196.00 4,960.99 4,900.00 84.01 2,126.09 2,100.00 - - - 7,000.00 (87.08) 63 - Contract ServicesContract Services 4,649.90 75,457.35 112,000.00 1,973.51 30,907.82 48,000.00 - - - 160,000.00 53,634.83 64 - UtilitiesUtilities 117.66 795.12 2,800.00 50.42 340.77 1,200.00 - - - 4,000.00 2,864.11 65 - Professional DevelopmentProfessional Development 292.75 10,486.12 20,300.00 125.46 4,494.05 8,700.00 - - - 29,000.00 14,019.83 67 - OtherOther - - - - - - - - - - - Program: 3000 - Finance & Accounting Total:85,665.70 594,084.75 993,300.00 36,694.39 254,259.00 425,700.00 - - - 1,419,000.00 570,656.25 - - - - - - Month Ended January 31, 2025 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Page 4 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended January 31, 2025 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 3200 - Information Technology - - - - - - 51 - LaborLabor 34,702.06 187,285.34 340,900.00 14,872.34 79,836.66 146,100.00 - - - 487,000.00 219,878.00 52 - Temporary LaborTemporary Labor 2,450.00 2,450.00 - 1,050.00 1,050.00 - - - - - (3,500.00) 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 11,203.17 155,019.35 196,000.00 4,801.27 66,430.22 84,000.00 - - - 280,000.00 58,550.43 62 - Materials and SuppliesMaterials and Supplies 9,930.74 45,675.42 59,500.00 4,256.03 19,575.11 25,500.00 - - - 85,000.00 19,749.47 63 - Contract ServicesContract Services 61,074.74 442,628.92 703,500.00 26,174.88 189,698.15 301,500.00 - - - 1,005,000.00 372,672.93 64 - UtilitiesUtilities 3,346.46 10,623.83 8,400.00 1,434.20 4,553.08 3,600.00 - - - 12,000.00 (3,176.91) 65 - Professional DevelopmentProfessional Development - 87.50 3,500.00 - 37.50 1,500.00 - - - 5,000.00 4,875.00 Program: 3200 - Information Technology Total:122,707.17 843,770.36 1,311,800.00 52,588.72 361,180.72 562,200.00 - - - 1,874,000.00 669,048.92 - - - - - - Program: 3300 - Customer Service - - - - - - 51 - LaborLabor 51,892.21 266,500.96 480,200.00 22,239.50 114,985.88 205,800.00 - - - 686,000.00 304,513.16 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 1,819.02 4,720.60 4,900.00 779.59 2,023.09 2,100.00 - - - 7,000.00 256.31 56 - BenefitsBenefits 14,837.20 152,013.55 227,500.00 6,358.32 65,157.31 97,500.00 - - - 325,000.00 107,829.14 62 - Materials and SuppliesMaterials and Supplies 207.07 797.81 4,900.00 88.75 341.93 2,100.00 - - - 7,000.00 5,860.26 63 - Contract ServicesContract Services 57,589.84 447,586.79 702,800.00 24,681.37 191,822.91 301,200.00 - - - 1,004,000.00 364,590.30 64 - UtilitiesUtilities 9,102.46 76,394.90 112,700.00 3,901.05 31,369.83 48,300.00 - - - 161,000.00 53,235.27 65 - Professional DevelopmentProfessional Development 137.06 1,566.06 11,200.00 58.74 671.17 4,800.00 - - - 16,000.00 13,762.77 67 - OtherOther 112.60 4,085.10 4,200.00 - - 1,800.00 - - - 6,000.00 1,914.90 Program: 3300 - Customer Service Total:135,697.46 953,665.77 1,548,400.00 58,107.32 406,372.12 663,600.00 - - - 2,212,000.00 851,962.11 - - - - - - Program: 3400 - Meter Services - - - - - - 51 - LaborLabor 19,752.00 102,010.01 181,000.00 - - - - - - 181,000.00 78,989.99 53 - OvertimeOvertime 925.88 2,499.87 6,000.00 - - - - - - 6,000.00 3,500.13 56 - BenefitsBenefits 6,730.05 66,431.71 104,000.00 - - - - - - 104,000.00 37,568.29 62 - Materials and SuppliesMaterials and Supplies - - 4,000.00 - - - - - - 4,000.00 4,000.00 63 - Contract ServicesContract Services 480.59 7,267.35 8,000.00 - - - - - - 8,000.00 732.65 64 - UtilitiesUtilities 127.71 1,556.62 3,000.00 - - - - - - 3,000.00 1,443.38 65 - Professional DevelopmentProfessional Development - - - - - - - - - - - Program: 3400 - Meter Services Total:28,016.23 179,765.56 306,000.00 - - - - - - 306,000.00 126,234.44 - - - - - - Program: 4000 - Engineering - - - - - - 51 - LaborLabor 48,636.57 244,649.76 460,600.00 20,844.23 104,421.38 197,400.00 - - - 658,000.00 308,928.86 52 - Temporary LaborTemporary Labor - - 101,500.00 - - 43,500.00 - - - 145,000.00 145,000.00 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 9,177.13 54,361.83 107,800.00 3,932.90 23,311.08 46,200.00 - - - 154,000.00 76,327.09 62 - Materials and SuppliesMaterials and Supplies 58.06 238.42 4,200.00 24.88 102.18 1,800.00 - - - 6,000.00 5,659.40 63 - Contract ServicesContract Services 504.00 21,805.97 135,100.00 216.00 7,686.83 57,900.00 - - - 193,000.00 163,507.20 64 - UtilitiesUtilities 2,230.94 19,801.68 33,600.00 60.65 21,841.52 29,400.00 - - - 63,000.00 21,356.80 65 - Professional DevelopmentProfessional Development 621.60 6,658.32 11,900.00 266.40 2,853.56 5,100.00 - - - 17,000.00 7,488.12 Program: 4000 - Engineering Total:61,228.30 347,515.98 854,700.00 25,345.06 160,216.55 381,300.00 - - - 1,236,000.00 728,267.47 - - - - - - Program: 5000 - Water Production - - - - - - 51 - LaborLabor 95,472.00 479,162.87 884,000.00 - - - - - - 884,000.00 404,837.13 53 - OvertimeOvertime 13,334.87 55,664.63 92,000.00 - - - - - - 92,000.00 36,335.37 54 - StandbyStandby 5,041.71 22,621.25 47,000.00 - - - - - - 47,000.00 24,378.75 56 - BenefitsBenefits 24,088.89 264,087.91 396,000.00 - - - - - - 396,000.00 131,912.09 61 - Water SupplyWater Supply 225,056.20 363,025.44 833,000.00 - - - - - - 833,000.00 469,974.56 62 - Materials and SuppliesMaterials and Supplies 22,707.28 149,315.19 288,000.00 - - - - - - 288,000.00 138,684.81 63 - Contract ServicesContract Services 150,843.11 472,823.51 535,000.00 - - - - - - 535,000.00 62,176.49 64 - UtilitiesUtilities 93,187.33 1,537,482.06 3,099,000.00 - - - - - - 3,099,000.00 1,561,517.94 65 - Professional DevelopmentProfessional Development 105.00 2,340.77 11,000.00 - - - - - - 11,000.00 8,659.23 Program: 5000 - Water Production Total:629,836.39 3,346,523.63 6,185,000.00 - - - - - - 6,185,000.00 2,838,476.37 - - - - - - Program: 5100 - Water Treatment - - - - - - 51 - LaborLabor 33,019.20 166,221.01 304,000.00 - - - - - - 304,000.00 137,778.99 53 - OvertimeOvertime 2,993.03 13,265.17 39,000.00 - - - - - - 39,000.00 25,734.83 56 - BenefitsBenefits 8,562.00 133,775.57 179,000.00 - - - - - - 179,000.00 45,224.43 62 - Materials and SuppliesMaterials and Supplies 89,350.45 295,589.73 280,000.00 - - - - - - 280,000.00 (15,589.73) 63 - Contract ServicesContract Services 137,572.65 270,364.99 564,000.00 - - - - - - 564,000.00 293,635.01 64 - UtilitiesUtilities 17,067.30 120,610.30 243,000.00 - - - - - - 243,000.00 122,389.70 Program: 5100 - Water Treatment Total:288,564.63 999,826.77 1,609,000.00 - - - - - - 1,609,000.00 609,173.23 - - - - - - Program: 5200 - Water Quality - - - - - - 51 - LaborLabor 29,535.60 128,288.81 279,000.00 - - - - - - 279,000.00 150,711.19 53 - OvertimeOvertime 1,294.32 2,254.29 12,000.00 - - - - - - 12,000.00 9,745.71 56 - BenefitsBenefits 6,277.40 70,977.53 102,000.00 - - - - - - 102,000.00 31,022.47 62 - Materials and SuppliesMaterials and Supplies 1,891.80 11,757.66 25,000.00 - - - - - - 25,000.00 13,242.34 63 - Contract ServicesContract Services 10,344.05 90,390.22 178,000.00 - - - - - - 178,000.00 87,609.78 64 - UtilitiesUtilities - 193.33 2,000.00 - - - - - - 2,000.00 1,806.67 65 - Professional DevelopmentProfessional Development 125.00 1,361.00 4,000.00 - - - - - - 4,000.00 2,639.00 Program: 5200 - Water Quality Total:49,468.17 305,222.84 602,000.00 - - - - - - 602,000.00 296,777.16 - - - - - - Page 5 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended January 31, 2025 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 6000 - Maintenance Administration - - - - - - 51 - LaborLabor 22,684.00 112,857.86 196,200.00 2,528.80 13,034.46 21,800.00 - - - 218,000.00 92,107.68 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - 453.44 1,800.00 - 50.38 200.00 - - - 2,000.00 1,496.18 54 - StandbyStandby 9,170.87 29,912.61 40,500.00 859.07 2,862.56 4,500.00 - - - 45,000.00 12,224.83 56 - BenefitsBenefits 7,591.79 80,854.27 118,800.00 843.38 8,967.60 13,200.00 - - - 132,000.00 42,178.13 62 - Materials and SuppliesMaterials and Supplies - 145.38 2,700.00 - - 300.00 - - - 3,000.00 2,854.62 63 - Contract ServicesContract Services 35.16 1,239.64 2,700.00 3.90 355.81 300.00 - - - 3,000.00 1,404.55 64 - UtilitiesUtilities 4,376.78 17,538.98 36,000.00 471.33 1,933.81 4,000.00 - - - 40,000.00 20,527.21 65 - Professional DevelopmentProfessional Development 346.21 6,505.07 20,700.00 25.13 1,487.68 2,300.00 - - - 23,000.00 15,007.25 67 - OtherOther - (4,228.85) - - 4,228.85 Program: 6000 - Maintenance Administration Total:44,204.81 245,278.40 419,400.00 4,731.61 28,692.30 46,600.00 - - - 466,000.00 192,029.30 - - - - - - Program: 6100 - Water Maintenance - - - - - - 51 - LaborLabor 129,097.56 664,047.92 1,280,000.00 - - - - - - 1,280,000.00 615,952.08 53 - OvertimeOvertime 59,592.58 255,126.95 435,000.00 - - - - - - 435,000.00 179,873.05 56 - BenefitsBenefits 43,267.92 428,082.50 630,000.00 - - - - - - 630,000.00 201,917.50 62 - Materials and SuppliesMaterials and Supplies 39,210.80 472,407.54 947,000.00 - - - - - - 947,000.00 474,592.46 63 - Contract ServicesContract Services 83,366.91 335,423.00 635,000.00 - - - - - - 635,000.00 299,577.00 64 - UtilitiesUtilities 0.99 1.98 - - - - - - - - (1.98) Program: 6100 - Water Maintenance Total:354,536.76 2,155,089.89 3,927,000.00 - - - - - - 3,927,000.00 1,771,910.11 - - - - - - Program: 6200 - Wastewater Collection - - - - - - 51 - LaborLabor - - - 43,279.91 207,226.98 396,000.00 - - - 396,000.00 188,773.02 53 - OvertimeOvertime - - - - 6,587.86 9,000.00 - - - 9,000.00 2,412.14 56 - BenefitsBenefits - - - 10,748.93 97,965.36 177,000.00 - - - 177,000.00 79,034.64 62 - Materials and SuppliesMaterials and Supplies - - - 6,885.17 24,715.24 42,250.00 - - - 42,250.00 17,534.76 63 - Contract ServicesContract Services - - - 5,284.26 159,910.13 337,750.00 - - - 337,750.00 177,839.87 64 - UtilitiesUtilities - - - - - - - - - - - 65 - Professional DevelopmentProfessional Development - - - - 80.00 - - - - - (80.00) Program: 6200 - Wastewater Collection Total:- - - 66,198.27 496,485.57 962,000.00 - - - 962,000.00 465,514.43 - - - - - - Program: 6300 - Water Reclamation - - - - - - 51 - LaborLabor - - - - - - 115,339.95 558,400.94 1,000,000.00 1,000,000.00 441,599.06 52 - Temporary LaborTemporary Labor - - - - - - 15,123.20 27,711.96 143,000.00 143,000.00 115,288.04 53 - OvertimeOvertime - - - - - - 60,082.60 221,614.59 310,000.00 310,000.00 88,385.41 54 - StandbyStandby - - - - - - 11,362.11 48,507.33 65,000.00 65,000.00 16,492.67 56 - BenefitsBenefits - - - - - - 34,368.21 308,094.82 448,000.00 448,000.00 139,905.18 62 - Materials and SuppliesMaterials and Supplies - - - - - - 9,597.18 624,871.95 335,000.00 335,000.00 (289,871.95) 63 - Contract ServicesContract Services - - - - - - 10,491.87 2,087,358.18 5,943,000.00 5,943,000.00 3,855,641.82 64 - UtilitiesUtilities - - - - - - 198,365.84 1,887,319.52 2,481,000.00 2,481,000.00 593,680.48 65 - Professional DevelopmentProfessional Development - - - - - - 618.80 7,498.18 12,000.00 12,000.00 4,501.82 Program: 6300 - Water Reclamation Total:- - - - - - 455,349.76 5,771,377.47 10,737,000.00 10,737,000.00 4,965,622.53 - - - - - - Program: 7000 - Facilities Maintenance - - - - - - 51 - LaborLabor 18,078.02 92,077.69 212,800.00 7,747.78 39,301.33 91,200.00 - - - 304,000.00 172,620.98 53 - OvertimeOvertime 1,133.58 4,649.02 9,800.00 485.82 1,992.45 4,200.00 - - - 14,000.00 7,358.53 56 - BenefitsBenefits 5,496.16 61,970.77 113,400.00 2,355.38 26,618.46 48,600.00 - - - 162,000.00 73,410.77 62 - Materials and SuppliesMaterials and Supplies 4,589.72 36,730.32 42,000.00 1,949.20 21,820.26 18,000.00 - - - 60,000.00 1,449.42 63 - Contract ServicesContract Services 55,125.35 685,366.62 872,200.00 20,005.85 256,980.16 373,800.00 - - - 1,246,000.00 303,653.22 64 - UtilitiesUtilities 15,619.77 180,810.01 275,100.00 5,377.81 53,079.79 117,900.00 6,009.44 6,009.44 - 393,000.00 153,100.76 65 - Professional DevelopmentProfessional Development - 623.81 2,100.00 - 21.88 900.00 - - - 3,000.00 2,354.31 Program: 7000 - Facilities Maintenance Total:100,042.60 1,062,228.24 1,527,400.00 37,921.84 399,814.33 654,600.00 6,009.44 6,009.44 - 2,182,000.00 713,947.99 - - - Program: 7100 - Fleet Maintenance - - - - - - 51 - LaborLabor 9,688.84 45,147.84 73,500.00 4,152.36 19,063.36 31,500.00 - - - 105,000.00 40,788.80 53 - OvertimeOvertime 736.91 4,632.04 2,100.00 315.82 1,985.14 900.00 - - - 3,000.00 (3,617.18) 56 - BenefitsBenefits 2,519.81 15,224.96 22,400.00 1,079.88 6,457.89 9,600.00 - - - 32,000.00 10,317.15 62 - Materials and SuppliesMaterials and Supplies 5,006.44 62,177.41 126,000.00 2,145.61 26,614.46 54,000.00 - - - 180,000.00 91,208.13 63 - Contract ServicesContract Services 21,577.51 152,755.75 210,700.00 9,247.57 65,466.82 90,300.00 - - - 301,000.00 82,777.43 64 - UtilitiesUtilities 25,630.74 95,352.44 196,700.00 9,091.17 38,971.89 84,300.00 - - - 281,000.00 146,675.67 65 - Professional DevelopmentProfessional Development - 204.13 2,800.00 - 87.49 1,200.00 - - - 4,000.00 3,708.38 Program: 7100 - Fleet Maintenance Total:65,160.25 375,494.57 634,200.00 26,032.41 158,647.05 271,800.00 - - - 906,000.00 371,858.38 - - - Program: 8000 - Capital - - - - - 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated - - - - - - - - - - - 71 - Debt ServiceDebt Service - 407,298.00 2,662,000.00 - 48,852.75 482,000.00 - 2,958,548.44 7,731,000.00 10,875,000.00 7,460,300.81 81 - Capital ImprovementCapital Improvement 35,550.00 324,800.74 1,328,000.00 - - - - - - 1,328,000.00 1,003,199.26 82 - Capital OutlayCapital Outlay 55,481.47 382,471.24 903,000.00 23,777.77 77,699.36 159,000.00 - 16,437.56 81,000.00 1,143,000.00 666,391.84 83 - Accounting Income Add backAccounting Income Add back (35,550.00) (324,800.74) - - - - - - - - 324,800.74 88 - Transfer from ReservesTransfer to Reserves - - - - - - - - - - - 99 - 99Transfer from Reserves - - - - - - - - - - - Program: 8000 - Capital Total:55,481.47 789,769.24 4,893,000.00 23,777.77 126,552.11 641,000.00 - 2,974,986.00 7,812,000.00 13,346,000.00 9,454,692.65 Total Surplus (Deficit):759,489.06$ 6,865,734.15$ 680,100.00$ 307,009.21$ 1,355,686.88$ 113,900.00$ 751,762.75$ 490,459.88$ (3,694,000.00)$ (2,900,000.00)$ (11,611,880.91)$ Page 6 of 6 Agenda Item #3a March 26, 20251 Meeting Date: March 26, 2025 Agenda Item #3a Informational Item Regular Board Meeting TO: Governing Board Members FROM: General Manager SUBJECT: Capital Improvement Program Update RECOMMENDATION This agenda item is for informational purposes only, no action required. DISTRICT PILLARS AND STRATEGIES IV - Planning, Maintenance, and Preservation of District Resources a. Develop Projects and Programs to Ensure Safe, Reliable, and Resilient Service REVIEW BY OTHERS This agenda item has been reviewed by the executive team. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Jeff Noelte Director of Engineering and Operations ATTACHMENTS CIP Update Presentation Jeff Noelte, Director of Engineering and Operations March 26, 2025 Capital Improvement Program (CIP) Update ADOPTED CAPITAL IMPROVEMENT PROGRAM (CIP) •Five-year planning schedule with the first year adopted as part of the Capital Budget for the fiscal year •Projects included in the District’s CIP are individually significant construction projects with a cost of more than $25,000 •CIP creates: •A new capital asset •Improves an existing asset (increases its service capacity, etc.) •Or significantly extends an asset’s expected useful life •CIP is informed by the District’s Water Master Plan and Wastewater Collection System Master Plan 2 CIP OVERVIEW 3 Project Name Start Date Estimated Completion Total Project Cost Status 1 AMI Enhancements July 2024 June 2025 $150,000 •Contractor engaged to construct data collection tower •Material delivery pending 2 Reservoir Rehabilitation (Plant 56) Oct 2024 June 2025 $1 million •Work is about 40% complete 3 Plant 101 Rehabilitation July 2021 June 2025 $1.9 million •Construction contractor engaged •Long equipment lead times 4 North Fork Pipeline Rehab July 2024 June 2025 $100,000 •Construction contractor engaged to replace Plunge Creek Crossing 5 Plant 129 Well July 2024 June 2027 $3 million •Well drilling contractor engaged 6 Reservoir Seismic Retrofits Nov 2023 June 2025 $660,000 •Phase I complete (design) CIP OVERVIEW (CONTINUED) 4 Project Name Start Date Estimated Completion Total Project Cost Status 7 Water Main Replacement (Elmwood Rd) Sept 2024 June 2025 $300,000 •Project completed in-house 8 Gate Valve Replacement July 2023 June 2025 $600,000 •Work completed 9 Plant 39 Warehouse July 2024 June 2025 $380,000 •Warehouse building complete 10 Weaver Basins Emergency Storage Pumping July 2024 June 2025 $150,000 •Permanent pumping equipment deemed unnecessary 11 Facilities Rehab/Relocation July 2024 June 2025 $450,000 •Plant 33 fencing upgraded 12 SNRC MBR Train 5 Jan 2025 June 2026 $9.7 million •60% design complete RESERVOIR REHABILITATION (PLANT 56) •Project Description •District’s rehabilitation of Plant 56’s tank; a 500,000-gallon, welded steel storage tank serving the District’s Foothill zone •Start Date •October 2024 •Estimated Completion •June 2025 •Total Project Cost •$1,000,000 5 RESERVOIR REHABILITATION (PLANT 56): STATUS •Tank has been cleaned, media blasted, and inspected •Minimal repair needed on structural steel •Safety upgrades and coating work underway 6 NORTH FORK PIPELINE REHABILITATION •Project Description •Plan and design the rehabilitation of the Plunge Creek Crossing and an irregular section near Carriage Hill and Highland Ave •Start Date •July 2024 •Estimated Completion •June 2025 •Total Project Cost •$350,000 7 NORTH FORK PIPELINE REHABILITATION: STATUS •Line Fire damaged pipeline at Plunge Creek Crossing •Small repair (10 ft for $17,000) completed to allow pipeline to be in service while larger repair planned •Larger repair (300 ft for $310,000) pending material delivery 8 PLANT 129 WELL •Project Description •Design, drill, and equip a new groundwater well at Plant 129. •Start Date •July 2024 •Estimated Completion •June 2027 •Total Project Cost •$3,000,000 9 PLANT 129 WELL: STATUS •Well drilling design is complete •Drilling contractor has been engaged •Well drilling submittals have been submitted and reviewed •Drilling activity expected to take place in April and May 10 WATER MAIN REPLACEMENT •Project Description •Replace approx. 1200 ft of water main in Elmwood Rd •Start Date •July 2024 •Estimated Completion •June 2027 •Total Project Cost •$300,000 11 WATER MAIN REPLACEMENT: STATUS •Extensive coordination with City of San Bernardino prior to work •District staff performed pipeline replacement •Work completed in January 12 GATE VALVE REPLACEMENT •Project Description •Replace 40 inoperable valves using a combination of in-house and contracted labor •Start Date •July 2023 •Estimated Completion •June 2027 •Total Project Cost •$600,000 13 GATE VALVE REPLACEMENT: STATUS •The replacement of 40 valves has been completed •Moving forward, 5 to 10 valves are expected to need replacement per year 14 PLANT 39 WAREHOUSE •Project Description •Build a new metal warehouse building at Plant 39 to securely store parts on the west end of the service area •Start Date •July 2024 •Estimated Completion •June 2025 •Total Project Cost •$380,000 15 PLANT 39 WAREHOUSE: STATUS •The pre-engineered metal building has been completed •Electrical work will be done by a contractor •Plumbing work (restroom and breakroom) will be done by District staff 16 MBR TRAIN 5 AT SNRC •Project Description •Design and construct a fifth MBR train at SNRC to provide operational flexibility for managing flows and maintaining equipment •Start Date •January 2025 •Estimated Completion •June 2026 •Total Project Cost •$9,700,000 17 MBR TRAIN 5 AT SNRC: STATUS •60% design submittals are under review (structural, civil, mechanical, electrical and instrumentation) •Contractor is mobilized on-site 18 DISCUSSION Agenda Item #3b March 26, 20251 Meeting Date: March 26, 2025 Agenda Item #3b Informational Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Federal Executive Orders and Tariff Impacts on Water Industry RECOMMENDATION This agenda item is for informational purposes only, no action required. DISTRICT PILLARS AND STRATEGIES II - Sustainability, Transparency, and Accountability b. Manage Energy Footprint and Consumption c. Pursue External Beneficial Funding Sources IV - Planning, Maintenance, and Preservation of District Resources d. Enhance Planning Efforts that Respond to Future Demands Respectfully submitted: ________________ Michael Moore General Manager/CEO ATTACHMENTS Presentation Michael Moore, General Manager/CEO March 26, 2025 Federal Executive Orders and Tariff Impacts on Water Industry Overview Executive Orders Staff Reductions Federal Funding Disruptions Tariffs EVWD Mitigation Strategies EXECUTIVE BRANCH President Dept of Interior Bureau of Reclamation EPA Dept of Homeland Security FEMA 12 Other Departments & Cabinet 3 EXECUTIVE ORDER 14181 •Requires federal agencies take action “to ensure adequate water resources” in Southern California •Directs federal agencies to expedite exemptions under the ESA (God Squad) •Targets Federal funding conditions in CA water contracts, grants, and programs •EO cited as the authority for the recent water releases 4 EXECUTIVE ORDER 14181 Potential Impacts to CA •Fast -track challenged dam and Delta Conveyance construction •Override protections for fish, ecosystems, and communities •Prioritize reservoir capacity and halt dam removal or modification efforts •Roll back regulations that safeguard water resources citing to water security for farms and urban areas 5 TERMINUS DAM RELEASE 6 FEDERAL GOVERNMENT STAFF REDUCTIONS •USBR set to lose 10% of California staff immediately •USBR ordered to cut additional 40% •USBR positions being eliminated include maintenance mechanics, engineers, fish biology specialists and others •EPA to layoff over 1200 Scientist •200 layoffs at FEMA 7 FUNDING REDUCTION IMPACTS •EPA Director targeting 65% funding reduction •FEMA grants on indefinite hold •US Bureau of Reclamation conservation grants on hold •State agencies looking to fill gaps •No short-term impacts to EVWD 8 U.S. TARIFFS EFFECT ON DISTRICT PROJECTS 9 CURRENT AND PROPOSED TARIFFS 10 TYPICAL SUPPLY CHAIN 11 Raw Materials Canada Fabrication China U.S. Distributor EVWD NEW TARIFF IMPACT 12 Raw Materials Canada Fabrication China U.S. Distributor EVWD 20% Tariff TARIFF IMPACT FOR DOMESTIC FABRICATION 13 Raw Materials Canada Fabrication U.S. U.S. Distributor EVWD 25% Tariff EVWD TARIFF MITIGATION •Contractor early procurement •Plunge Creek pipeline •SNRC MBR Expansion •Plant 129 Well •SCADA upgrades •Inventory management •Provide contingency in procurements •Coordination w/ suppliers •Open-source infrastructure •Diversify supply chain •Communicate risk in contracts •Utilize domestic pipe material 14 Short-term Actions Long-term Strategies Questions 1 2 3 4 5 6 0 20 40 60 80 100 120 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Cu b i c F e e t P e r S e c o n d Current Water Year (2025)Average (2010-Current) 5.7 86% Full (4.9 mAF) 4.7 0 1 2 3 4 5 6 Mi l l i o n A c r e F e e t Capacity Current Storage Last Year 3.4 84% Full (2.9 mAF) 1.7 0 1 2 3 4 Mi l l i o n A c r e F e e t Capacity Current Storage Last Year Water Supply Update Groundwater Bunker Hill Basin Storage Imported Water Lake Oroville Total Storage Surface Water Santa Ana River Total Inflow Current Water Shortage Stage Updated: 3/19/2025 35% 0 5 10 15 20 OCT JAN APR JUL In c h e s Big Bear State Water Project Current Table A Allocation 0 5 10 15 Oct Jan Apr Jul In c h e s 0 10 20 30 40 50 60 Oct Jan Apr Jul In c h e s Highland Norther Sierra 8-Station DroughtPrecipitation Updated: 3/19/2025