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Home My WebLink AboutAgenda Packet - EVWD Board of Directors - 11/12/2025BOARD OF DIRECTORS NOVEMBER 12, 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 5member elected Board. GOVERNING BOARD EXECUTIVE MANAGEMENT James Morales, Jr. Chairman of the Board Brian W. Tompkins Chief Financial Officer Ronald L. Coats ViceChairman Jeff Noelte Director of Engineering & Operations Chris Carrillo Governing Board Member Kerrie Bryan Director of Administrative Services David E. Smith Governing Board Member Patrick Milroy Operations Manager Phillip R. Goodrich Governing Board Member Manuel Moreno Water Reclamation Manager William Ringland Public Affairs/Conservation Manager Michael Moore General Manager/CEO Ryan Ritualo Information Technology Manager Justine Hendricksen District Clerk Board of Directors Regular Meeting November 12, 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 2025 Design Build Institute of America Award 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.Adopt Resolution 2025.12 Conveyance of Easement for a Sewer Main for Highland Park, Tract 19915 b.Accept and File Financial Statements for July 2025 c.Accept and File Financial Statements for August 2025 d.Approve September 2025 Disbursements: Accounts payable disbursements for the period include check numbers 266075 through 266238, bank drafts, and ACH payments in the amount of $6,327,021.77 and $561,798.25 for payroll e.Accept and File Investment Report for Quarter Ended September 30, 2025 f.Accept and File Investment Transaction Report for Month Ended October 31, 2025 g.Approve Directors' Fees and Expenses for October 2025 h.Approve the September 24, 2025 Regular Board Meeting Minutes 3.INFORMATIONAL ITEMS a.Industry Benchmark Updates 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of the Annual Comprehensive Financial Report for Year Ended June 30, 2025 b.Consider Approval of First Amendment to the Environmental Mitigation Reimbursement Agreement with the San Bernardino Valley Municipal Water District c.Consider Approval of Amendment to Eagle Aerial Solutions Contract for WaterView Software Platform d.Consider Approval of construction contract for Plant 140 Reservoir Recoating with Advanced Industrial Services, Inc. e.Consider Approval of Agreement No. 2025.31 with Krieger & Stewart for Engineering Support Services for Water Main Seismic Retrofit Project – Marshall and Mountain f.Consider Approval of Agreement No. 2025.32 with Clinical Laboratory of San Bernardino, Inc. for Wastewater Analysis Laboratory Services 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Update c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSNOVEMBER 12, 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 Brian W. TompkinsChief Financial OfficerRonald L. CoatsViceChairman Jeff NoelteDirector of Engineering & OperationsChris CarrilloGoverning Board Member Kerrie BryanDirector of Administrative ServicesDavid E. SmithGoverning Board Member Patrick Milroy Operations ManagerPhillip R. GoodrichGoverning Board Member Manuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerMichael Moore General Manager/CEO Ryan Ritualo Information Technology Manager Justine Hendricksen District Clerk Board of Directors Regular Meeting November 12, 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 2025 Design Build Institute of America Award 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.Adopt Resolution 2025.12 Conveyance of Easement for a Sewer Main for Highland Park, Tract 19915 b.Accept and File Financial Statements for July 2025 c.Accept and File Financial Statements for August 2025 d.Approve September 2025 Disbursements: Accounts payable disbursements for the period include check numbers 266075 through 266238, bank drafts, and ACH payments in the amount of $6,327,021.77 and $561,798.25 for payroll e.Accept and File Investment Report for Quarter Ended September 30, 2025 f.Accept and File Investment Transaction Report for Month Ended October 31, 2025 g.Approve Directors' Fees and Expenses for October 2025 h.Approve the September 24, 2025 Regular Board Meeting Minutes 3.INFORMATIONAL ITEMS a.Industry Benchmark Updates 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of the Annual Comprehensive Financial Report for Year Ended June 30, 2025 b.Consider Approval of First Amendment to the Environmental Mitigation Reimbursement Agreement with the San Bernardino Valley Municipal Water District c.Consider Approval of Amendment to Eagle Aerial Solutions Contract for WaterView Software Platform d.Consider Approval of construction contract for Plant 140 Reservoir Recoating with Advanced Industrial Services, Inc. e.Consider Approval of Agreement No. 2025.31 with Krieger & Stewart for Engineering Support Services for Water Main Seismic Retrofit Project – Marshall and Mountain f.Consider Approval of Agreement No. 2025.32 with Clinical Laboratory of San Bernardino, Inc. for Wastewater Analysis Laboratory Services 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Update c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSNOVEMBER 12, 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 Brian W. TompkinsChief Financial OfficerRonald L. CoatsViceChairman Jeff NoelteDirector of Engineering & OperationsChris CarrilloGoverning Board Member Kerrie BryanDirector of Administrative ServicesDavid E. SmithGoverning Board Member Patrick Milroy Operations ManagerPhillip R. GoodrichGoverning Board Member Manuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerMichael MooreGeneral Manager/CEO Ryan RitualoInformation Technology ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingNovember 12, 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 2025 Design Build Institute of America Award 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.Adopt Resolution 2025.12 Conveyance of Easement for a Sewer Main for Highland Park, Tract 19915 b.Accept and File Financial Statements for July 2025 c.Accept and File Financial Statements for August 2025 d.Approve September 2025 Disbursements: Accounts payable disbursements for the period include check numbers 266075 through 266238, bank drafts, and ACH payments in the amount of $6,327,021.77 and $561,798.25 for payroll e.Accept and File Investment Report for Quarter Ended September 30, 2025 f.Accept and File Investment Transaction Report for Month Ended October 31, 2025 g.Approve Directors' Fees and Expenses for October 2025 h.Approve the September 24, 2025 Regular Board Meeting Minutes 3.INFORMATIONAL ITEMS a.Industry Benchmark Updates 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of the Annual Comprehensive Financial Report for Year Ended June 30, 2025 b.Consider Approval of First Amendment to the Environmental Mitigation Reimbursement Agreement with the San Bernardino Valley Municipal Water District c.Consider Approval of Amendment to Eagle Aerial Solutions Contract for WaterView Software Platform d.Consider Approval of construction contract for Plant 140 Reservoir Recoating with Advanced Industrial Services, Inc. e.Consider Approval of Agreement No. 2025.31 with Krieger & Stewart for Engineering Support Services for Water Main Seismic Retrofit Project – Marshall and Mountain f.Consider Approval of Agreement No. 2025.32 with Clinical Laboratory of San Bernardino, Inc. for Wastewater Analysis Laboratory Services 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Update c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSNOVEMBER 12, 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 Brian W. TompkinsChief Financial OfficerRonald L. CoatsViceChairman Jeff NoelteDirector of Engineering & OperationsChris CarrilloGoverning Board Member Kerrie BryanDirector of Administrative ServicesDavid E. SmithGoverning Board Member Patrick Milroy Operations ManagerPhillip R. GoodrichGoverning Board Member Manuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerMichael MooreGeneral Manager/CEO Ryan RitualoInformation Technology ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingNovember 12, 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 ITEMS2025 Design Build Institute of America AwardPUBLIC 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.Adopt Resolution 2025.12 Conveyance of Easement for a Sewer Main forHighland Park, Tract 19915 b.Accept and File Financial Statements for July 2025 c.Accept and File Financial Statements for August 2025 d.Approve September 2025 Disbursements: Accounts payable disbursements for the period include check numbers 266075 through 266238, bank drafts, and ACH payments in the amount of $6,327,021.77 and $561,798.25 for payroll e.Accept and File Investment Report for Quarter Ended September 30, 2025 f.Accept and File Investment Transaction Report for Month Ended October 31, 2025 g.Approve Directors' Fees and Expenses for October 2025 h.Approve the September 24, 2025 Regular Board Meeting Minutes 3.INFORMATIONAL ITEMS a.Industry Benchmark Updates 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of the Annual Comprehensive Financial Report for Year Ended June 30, 2025 b.Consider Approval of First Amendment to the Environmental Mitigation Reimbursement Agreement with the San Bernardino Valley Municipal Water District c.Consider Approval of Amendment to Eagle Aerial Solutions Contract for WaterView Software Platform d.Consider Approval of construction contract for Plant 140 Reservoir Recoating with Advanced Industrial Services, Inc. e.Consider Approval of Agreement No. 2025.31 with Krieger & Stewart for Engineering Support Services for Water Main Seismic Retrofit Project – Marshall and Mountain f.Consider Approval of Agreement No. 2025.32 with Clinical Laboratory of San Bernardino, Inc. for Wastewater Analysis Laboratory Services 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Update c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSNOVEMBER 12, 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 Brian W. TompkinsChief Financial OfficerRonald L. CoatsViceChairman Jeff NoelteDirector of Engineering & OperationsChris CarrilloGoverning Board Member Kerrie BryanDirector of Administrative ServicesDavid E. SmithGoverning Board Member Patrick Milroy Operations ManagerPhillip R. GoodrichGoverning Board Member Manuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerMichael MooreGeneral Manager/CEO Ryan RitualoInformation Technology ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingNovember 12, 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 ITEMS2025 Design Build Institute of America AwardPUBLIC 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.Adopt Resolution 2025.12 Conveyance of Easement for a Sewer Main forHighland Park, Tract 19915b.Accept and File Financial Statements for July 2025c.Accept and File Financial Statements for August 2025d.Approve September 2025 Disbursements: Accounts payable disbursements forthe period include check numbers 266075 through 266238, bank drafts, andACH payments in the amount of $6,327,021.77 and $561,798.25 for payrolle.Accept and File Investment Report for Quarter Ended September 30, 2025f.Accept and File Investment Transaction Report for Month Ended October 31,2025g.Approve Directors' Fees and Expenses for October 2025h.Approve the September 24, 2025 Regular Board Meeting Minutes3.INFORMATIONAL ITEMSa.Industry Benchmark Updates4.DISCUSSION AND POSSIBLE ACTION ITEMSa.Consider Approval of the Annual Comprehensive Financial Report for YearEnded June 30, 2025b.Consider Approval of First Amendment to the Environmental MitigationReimbursement Agreement with the San Bernardino Valley Municipal WaterDistrictc.Consider Approval of Amendment to Eagle Aerial Solutions Contract forWaterView Software Platformd.Consider Approval of construction contract for Plant 140 Reservoir Recoatingwith Advanced Industrial Services, Inc.e.Consider Approval of Agreement No. 2025.31 with Krieger & Stewart forEngineering Support Services for Water Main Seismic Retrofit Project –Marshall and Mountainf.Consider Approval of Agreement No. 2025.32 with Clinical Laboratory of SanBernardino, Inc. for Wastewater Analysis Laboratory Services5.REPORTSa.Board of Directors’ Reportsb.General Manager/CEO ReportWater Supply Update c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN Agenda Item #2a November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2a Consent Item 1 6 6 8 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Adopt Resolution 2025.12 - Conveyance of Easement for a Sewer Main for Highland Park, Tract 19915 RECOMMENDATION That the Board of Directors adopt Resolution 2025.12 - Accepting Grant of Easement, for sewer improvements related to the Highland Park housing development. BACKGROUND / ANALYSIS The proposed easement is for a sewer main that passes through the Highland park housing development. The easement coincides with an access road that connects Crescent Way to Base Line Street. Upon Board approval, staff will coordinate recordation of the prepared documents with the County of San Bernardino, archive the information internally, and send copies to the developer for distribution. DISTRICT PILLARS AND STRATEGIES IV - Planning, Maintenance, and Preservation of District Resources b. Dedicate Efforts Toward System Maintenance and Modernization REVIEW BY OTHERS This agenda item has been reviewed by the executive management team. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Nathan Carlson Senior Engineer Agenda Item #2a November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #2a Consent Item 1 6 6 8 ATTACHMENTS Resolution 2025.12 (to become Exhibit “C” upon recordation) Grant of Easement East Valley Water District Resolution 2025.12 Page 1 of 2 4 0 8 RESOLUTION NO. 2025.12 , East Valley Water District (“EVWD”) is a county water district established pursuant to Section 30000 et seq. of the California Water Code; and California Government Code ("Code") Section 27281 provides that a deed or grant of any interest in or easement upon real property to a public agency such as EVWD shall not be accepted for recordation without a consent of the District evidenced by a certificate or resolution of acceptance; and , a permanent easement is needed for the purpose of operating, servicing, maintaining, or replacing domestic sewer facilities within a portion of the parcel(s) listed hereinafter; and WHEREAS, property owner Century Communities, LLC, a Delaware limited liability company, has executed a Grant of Easement ("Easement") in favor of EVWD (a copy of which is attached herein); and by the Board that EVWD accepts the easement offered to it by the owners of the parcel(s) hereinafter described. that a copy of this resolution be attached to said Grant of Easement, and that the same be recorded in the Office of the County Recorder, County of San Bernardino, State of California, and filed in the records of said Board. this 12 th day of November 2025. Ayes: Noes: Absent: Abstain: East Valley Water District Resolution 2025.12 Page 2 of 2 4 0 8 ______________________________ James Morales, Jr., Board President ATTEST: Michael Moore, Secretary, Board of Directors November 12, 2025 I HEREBY CERTIFY that the foregoing is a full, true and correct copy of Resolution 2025.12 adopted by the Board of Directors of East Valley Water District at its Regular Meeting held November 12, 2025. Michael Moore, Secretary, Board of Directors Agenda Item #2b November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2b Consent Item 1 6 7 2 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Financial Statements for July 2025 RECOMMENDATION That the Board of Directors accept and file the attached financial statements as of, and for the period ended, July 31, 2025. BACKGROUND / ANALYSIS The East Valley Water District adopted an annual budget on June 25, 2025 for fiscal year 2025- 26. 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 July 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 November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #2b Consent Item 1 6 7 2 ATTACHMENTS July 2025 Financial Statement Monthly Review July 2025 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JULY 31, 2025 page | 1 The following is a highlight summary of the District’s financial results as of July 31, 2025. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at July 31, 2025 are $387.04 million. CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT TOTAL Cash and Investments $ 23.46 $ 9.15 $ 6.69 $ 39.30 Utility Plant, Net 108.03 27.04 170.64 305.71 Other Assets 28.78 6.24 7.01 42.03 Current Liabilities 7.52 0.33 6.20 14.05 Long Term Liabilities 44.52 10.58 170.70 225.80 Beginning Net Position 107.85 31.67 6.73 146.25 Change in Equity (0.29) (0.45) 0.70 (0.04) TOTAL NET $ 107.56 $ 31.22 $ 7.43 $ 146.21 Cash and Investments Cash and Investments are $39.30 million for the month of July, a decrease of $1.01 million from the prior month. In July the District paid $2.33 million in insurance to SDRMA for Property/Liability and Workers’ Comp Insurance for FY 2025-26 and $1.36 million to CALPERS for the FY 2025-26 Unfunded Accrued Liability Contribution. The District’s Due from Other Governments includes receivables from SBVMWD bringing the ending balance as of July 31, 2025 to $4.2 million. $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 Mi l l i o n s CASH & INVESTMENTS Restricted Unrestricted FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JULY 31, 2025 page | 2 Statement of Revenues & Expenses Total Revenues & Expenses through July 31, 2025 are summarized below (in millions): Column1 WATER WASTEWATER RECLAMATION DISTRICT TOTAL Revenue $ 4.19 $ 0.86 $ 1.52 $ 6.57 Expense 4.48 1.31 0.82 6.61 Water Sales by Tier Water Sales for the month ending July 31, 2025 were $2.34 million; $432 thousand over staff projections for the month and year-to-date projections. $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 Mi l l i o n s WATER SALES BY TIER Tier 1 Tier 2 Tier 3 FY 2025-26 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 July 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 JULY 31, 2025 page | 3 Water Sales by Customer Class The table below shows the District’s water sales for the month of July 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 1,422,845$ 1,134,000$ 288,845$ 25% Multi-Family 334,543 347,000 (12,457) -4% Commercial 209,791 174,000 35,791 21% Irrigation 368,269 248,000 120,269 48% TOTAL $2,335,448 $ 1,903,000 $ 432,448 23% The following table displays customer class by tier for the month of July 2025: Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JULY 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 July. As noted in the graph, Water Revenue experienced a significant increase over last year. Water consumption increased 126.26 million gallons (168.8K HCF) compared to July of 2024 and water sales were up $553K for all three tiers combined. $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5 7/31/2024 7/31/2025 Mi l l i o n s COMPARATIVE MONTHLY WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total - $2,643,400 Total - $3,263,281 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JULY 31, 2025 page | 5 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2024-25 and FY 2025-26. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JULY 31, 2025 page | 6 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2024-25 and FY 2025-26. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JULY 31, 2025 page | 7 Water Reclamation Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Reclamation Fund operating cost centers for FY 2024-25 and FY 2025-26. WATER WASTEWATER RECLAMATION DISTRICT TOTAL Assets: Current Assets: 01 - Cash and Cash EquivalentsCash and Cash Equivalents 239,330.07$ 3,305,461.62$ 3,183,389.44$ 6,728,181.13$ 02 - InvestmentsInvestments 14,321,642.85 1,981,583.22 - 16,303,226.07 03 - Accounts Receivable, NetAccounts Receivable, Net 6,418,233.19 372,123.37 759,400.76 7,549,757.32 14*05 - Other ReceivablesOther Receivables 6,397,802.61 1,173.53 - 6,398,976.14 06 - Due from other GovernmentsDue from Other Governments - - 4,202,025.64 4,202,025.64 08 - InventoryInventory 1,587,542.26 6,721.16 - 1,594,263.42 09 - Prepaid ExpensesPrepaid Expenses 606,080.58 55,624.41 - 661,704.99 29,570,631.56 5,722,687.31 8,144,815.84 43,438,134.71 Non-Current Assets: 10 - Restricted Cash and Cash EquivalentsRestricted Cash and Cash Equivalents 8,901,194.00 3,861,870.29 3,506,511.43 16,269,575.72 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated 8,689,684.32 3,602,432.83 2,047,181.92 14,339,299.07 13 - Capital Assets, NetCapital Assets, Net 108,028,390.45 27,040,879.33 170,637,036.68 305,706,306.46 125,619,268.77 34,505,182.45 176,190,730.03 336,315,181.25 Total Assets:155,189,900.33 40,227,869.76 184,335,545.87 379,753,315.96 Deferred Outflow Of Resources 24*Deferred Charge on Refunding 524,362.13 245,874.77 - 770,236.90 25 - Deferred Outflow - PensionsDeferred Outflows - Pensions 4,558,538.10 1,953,658.90 - 6,512,197.00 160,272,800.56 42,427,403.43 184,335,545.87 387,035,749.86 Current Liabilities: 22 - PayablesAccounts Payable and Accrued Expenses 4,022,257.99 30,904.88 1,544,299.00 5,597,461.87 29 - Due to Water FundDue to Water Fund - - - - 29.1 - Due to Sewer FundDue to Sewer Fund - - - - 29.2 - Due to Reclamation FundDue to Reclamation Fund - - - - 23 - Payroll LiabilitiesAccrued Payroll and Benefits - - - - 15 - Customer Service DepositsCustomer Service Deposits 1,574,819.11 - - 1,574,819.11 16 - Construction Advances and RetentionsConstruction Advances and Retentions 223,280.15 3,500.01 21,176.50 247,956.66 17 - Interest PayableAccrued Interest Payable 190,571.50 24,072.00 - 214,643.50 18 - Current Portion of Compensated AbsencesCurrent Portion of Compensated Absences 333,495.90 99,373.18 53,314.93 486,184.01 19 - Current Portion of Long-Term DebtCurrent Portion of Long-Term Debt 1,171,500.28 175,000.00 4,578,574.12 5,925,074.40 7,515,924.93 332,850.07 6,197,364.55 14,046,139.55 Non-Current Liabilities: 20 - Compensated Absences, less current portionCompensated Absences, less current portion 788,421.16 253,649.60 227,817.71 1,269,888.47 28 - Net Pension LiabilityNet Pension Liability 10,261,639.42 4,351,668.00 - 14,613,307.42 21 - Long Term DebtLong Term Debt, Less Current Portion 33,464,531.25 5,979,340.50 170,475,214.91 209,919,086.66 27 - Other LiabilitiesOther Liabilities 1,173.64 - - 1,173.64 44,515,765.47 10,584,658.10 170,703,032.62 225,803,456.19 Total Liabilities:52,031,690.40 10,917,508.17 176,900,397.17 239,849,595.74 Deferred Inflows Of Resources 26 - Deferred Inflows - PensionsDeferred Inflows - Pensions 689,036.80 295,301.20 - 984,338.00 52,720,727.20 11,212,809.37 176,900,397.17 240,833,933.74 31 - EquityEquity 107,846,100.74 31,665,317.55 6,733,879.72 146,245,298.01 107,846,100.74 31,665,317.55 6,733,879.72 146,245,298.01 Total RevenueTotal Revenue 4,190,608.89 855,608.32 1,521,234.29 6,567,451.50 Total ExpenseTotal Expense 4,484,636.27 1,306,331.81 819,965.31 6,610,933.39 (294,027.38) (450,723.49) 701,268.98 (43,481.89) 107,552,073.36 31,214,594.06 7,435,148.70 146,201,816.12 160,272,800.56$ 42,427,403.43$ 184,335,545.87$ 387,035,749.86$ Unaudited As of July 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: Total Liabilities, Equity and Current Surplus (Deficit): Total Beginning Equity: Equity: Revenues Over/Under Expenses Total Current Liabilities: Total Liabilities and Deferred Inflows of Resources: Total Non-Current Liabilities: Page 1 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 - Water SalesWater Sales 2,335,449.35$ 2,335,449.35$ 18,900,000.00$ -$ -$ -$ -$ -$ 1,200,000.00$ 20,100,000.00$ 17,764,550.65$ 42 - Meter ChargesMeter Charges 943,978.78 943,978.78 11,425,000.00 - - - - - - 11,425,000.00 10,481,021.22 43 - PenaltiesPenalties 43,629.90 43,629.90 360,000.00 1,586.81 1,586.81 130,000.00 2,939.37 2,939.37 90,000.00 580,000.00 531,843.92 44 - Wastewater System ChargesWastewater System Charges - - - 584,863.79 584,863.79 6,870,000.00 - - - 6,870,000.00 6,285,136.21 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,201,179.22 1,201,179.22 13,820,000.00 13,820,000.00 12,618,820.78 46 - Other Operating RevenueOther Operating Revenue 940,125.88 940,125.88 30,000.00 284,344.00 284,344.00 5,000.00 317,115.70 317,115.70 1,109,000.00 1,144,000.00 (397,585.58) 47 - Non Operating RevenueNon Operating Revenue (72,575.02) (72,575.02) 800,000.00 (15,186.28) (15,186.28) 100,000.00 - - 2,050,000.00 2,950,000.00 3,037,761.30 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:4,190,608.89 4,190,608.89 31,515,000.00 855,608.32 855,608.32 7,105,000.00 1,521,234.29 1,521,234.29 18,269,000.00 56,889,000.00 50,321,548.50 - - - - - - - - Expense by Category 51 - LaborLabor 231,064.18 231,064.18 6,819,600.00 63,968.79 63,968.79 1,936,400.00 46,215.03 46,215.03 1,301,000.00 10,057,000.00 9,715,752.00 56 - BenefitsBenefits 1,092,792.62 1,092,792.62 3,237,800.00 288,973.08 288,973.08 886,200.00 217,540.73 217,540.73 608,000.00 4,732,000.00 3,132,693.57 63 - Contract ServicesContract Services 678,920.77 678,920.77 6,283,300.00 251,147.98 251,147.98 2,057,700.00 224,632.26 224,632.26 4,344,000.00 12,685,000.00 11,530,298.99 65 - Professional DevelopmentProfessional Development 15,214.28 15,214.28 311,800.00 5,851.00 5,851.00 113,200.00 321.82 321.82 12,000.00 437,000.00 415,612.90 53 - OvertimeOvertime 14,440.88 14,440.88 628,200.00 552.74 552.74 29,800.00 10,633.83 10,633.83 280,000.00 938,000.00 912,372.55 62 - Materials and SuppliesMaterials and Supplies 155,103.82 155,103.82 1,970,400.00 25,446.79 25,446.79 191,600.00 41,095.47 41,095.47 2,008,000.00 4,170,000.00 3,948,353.92 64 - UtilitiesUtilities 465,369.65 465,369.65 4,131,100.00 19,012.25 19,012.25 317,900.00 265,575.32 265,575.32 1,894,000.00 6,343,000.00 5,593,042.78 52 - Temporary LaborTemporary Labor 1,506.70 1,506.70 21,000.00 645.74 645.74 9,000.00 11,836.05 11,836.05 - 30,000.00 16,011.51 67 - OtherOther 1,532,932.83 1,532,932.83 2,191,300.00 650,596.24 650,596.24 902,700.00 - - - 3,094,000.00 910,470.93 54 - StandbyStandby 2,688.50 2,688.50 96,500.00 137.20 137.20 5,500.00 1,754.80 1,754.80 65,000.00 167,000.00 162,419.50 61 - Water SupplyWater Supply 251,600.00 251,600.00 823,000.00 - - - - - - 823,000.00 571,400.00 71 - Debt ServiceDebt Service - - 2,265,000.00 - - 480,000.00 360.00 360.00 7,731,000.00 10,476,000.00 10,475,640.00 81 - Capital ImprovementCapital Improvement 40,969.81 40,969.81 - - - - - - - - (40,969.81) 82 - Capital OutlayCapital Outlay 43,002.04 43,002.04 - - - - - - - - (43,002.04) 83 - Accounting Income Add backAccounting Income Add back (40,969.81) (40,969.81) - - - - - - - - 40,969.81 88 - Transfer from ReservesTransfer to Reserves - - - - - - - - - - - 99 - 99Transfer from Reserves - - - - - - - - - - - Expense Total:4,484,636.27 4,484,636.27 28,779,000.00 1,306,331.81 1,306,331.81 6,930,000.00 819,965.31 819,965.31 18,243,000.00 53,952,000.00 47,341,066.61 Total Surplus (Deficit):(294,027.38)$ (294,027.38)$ 2,736,000.00$ (450,723.49)$ (450,723.49)$ 175,000.00$ 701,268.98$ 701,268.98$ 26,000.00$ 2,937,000.00$ 2,980,481.89$ Unaudited Revenue and Expense Budget-to-Actual by Category Month Ended July 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 2,335,449.35$ 2,335,449.35$ 18,900,000.00$ -$ -$ -$ -$ -$ 1,200,000.00$ 20,100,000.00$ 17,764,550.65$ 42 - Meter ChargesMeter Charges 943,978.78 943,978.78 11,425,000.00 - - - - - - 11,425,000.00 10,481,021.22 43 - PenaltiesPenalties 43,629.90 43,629.90 360,000.00 1,586.81 1,586.81 130,000.00 2,939.37 2,939.37 90,000.00 580,000.00 531,843.92 44 - Wastewater System ChargesWastewater System Charges - - - 584,863.79 584,863.79 6,870,000.00 - - - 6,870,000.00 6,285,136.21 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,201,179.22 1,201,179.22 13,820,000.00 13,820,000.00 12,618,820.78 46 - Other Operating RevenueOther Operating Revenue 940,125.88 940,125.88 30,000.00 284,344.00 284,344.00 5,000.00 317,115.70 317,115.70 1,109,000.00 1,144,000.00 (397,585.58) 47 - Non Operating RevenueNon Operating Revenue (72,575.02) (72,575.02) 800,000.00 (15,186.28) (15,186.28) 100,000.00 - - 2,050,000.00 2,950,000.00 3,037,761.30 56 - BenefitsBenefits - - - - - - - - - - - Revenue Total:4,190,608.89 4,190,608.89 31,515,000.00 855,608.32 855,608.32 7,105,000.00 1,521,234.29 1,521,234.29 18,269,000.00 56,889,000.00 50,321,548.50 Program: 1000 - Governing Board Total:1000 - Governing Board 19,461.71 19,461.71 197,400.00 8,301.74 8,301.74 84,600.00 - - - 282,000.00 254,236.55 Program: 2000 - General Administration Total:2000 - General Administration 66,202.27 66,202.27 954,600.00 28,372.32 28,372.32 409,400.00 - - - 1,364,000.00 1,269,425.41 Program: 2100 - Human Resources Total:2100 - Human Resources 1,649,619.19 1,649,619.19 2,823,800.00 706,979.56 706,979.56 1,210,200.00 - - - 4,034,000.00 1,677,401.25 Program: 2200 - Public Affairs Total:2200 - Public Affairs 77,963.82 77,963.82 1,141,700.00 33,413.08 33,413.08 489,300.00 - - - 1,631,000.00 1,519,623.10 Program: 2300 - Conservation Total:2300 - Conservation 18,200.30 18,200.30 658,000.00 - - - - - - 658,000.00 639,799.70 Program: 3000 - Finance Total:3000 - Finance & Accounting 137,803.04 137,803.04 1,113,700.00 71,294.44 71,294.44 477,300.00 - - - 1,591,000.00 1,381,902.52 Program: 3200 - Information Technology Total:3200 - Information Technology 178,390.61 178,390.61 1,384,600.00 76,453.23 76,453.23 593,400.00 - - - 1,978,000.00 1,723,156.16 Program: 3300 - Customer Service Total:3300 - Customer Service 214,483.43 214,483.43 1,666,000.00 88,409.32 88,409.32 714,000.00 - - - 2,380,000.00 2,077,107.25 Program: 3400 - Meter Services Total:3400 - Meter Services 42,686.79 42,686.79 315,000.00 - - - - - - 315,000.00 272,313.21 Program: 4000 - Engineering Surplus Total:4000 - Engineering 38,312.84 38,312.84 1,106,000.00 10,765.32 10,765.32 474,000.00 - - - 1,580,000.00 1,530,921.84 Program: 5000 - Water Production Total:5000 - Water Production 884,661.15 884,661.15 6,207,000.00 - - - - - - 6,207,000.00 5,322,338.85 Program: 5100 - Water Treatment Total:5100 - Water Treatment 190,780.19 190,780.19 1,735,000.00 - - - - - - 1,735,000.00 1,544,219.81 Program: 5200 - Water Quality Total:5200 - Water Quality 83,109.41 83,109.41 607,000.00 - - - - - - 607,000.00 523,890.59 Program: 6000 - Maintenance Administration Total:6000 - Maintenance Administration 55,756.49 55,756.49 443,700.00 6,165.66 6,165.66 49,300.00 - - - 493,000.00 431,077.85 Program: 6100 - Water Maintenance Total:6100 - Water Maintenance 368,705.80 368,705.80 3,924,000.00 - - - - - - 3,924,000.00 3,555,294.20 Program: 6200 - Wastewater Collection Total:6200 - Wastewater Collection - - - 104,534.87 104,534.87 990,000.00 - - - 990,000.00 885,465.13 Program: 6200 - Wastewater Collection Total:6300 - Water Reclamation - - - - - - 819,478.83 819,478.83 10,512,000.00 10,512,000.00 9,692,521.17 Program: 7000 - Facilities Maintenance Total:7000 - Facilities Maintenance 366,842.25 366,842.25 1,584,800.00 150,972.45 150,972.45 679,200.00 126.48 126.48 - 2,264,000.00 1,746,058.82 Program: 7100 - Fleet Maintenance Total:7100 - Fleet Maintenance 48,654.94 48,654.94 651,700.00 20,669.82 20,669.82 279,300.00 - - - 931,000.00 861,675.24 Program: 8000 - Capital Total:8000 - Capital 43,002.04 43,002.04 2,265,000.00 - - 480,000.00 360.00 360.00 7,731,000.00 10,476,000.00 10,432,637.96 Total Surplus (Deficit):(294,027.38)$ (294,027.38)$ 2,736,000.00$ (450,723.49)$ (450,723.49)$ 175,000.00$ 701,268.98$ 701,268.98$ 26,000.00$ 2,937,000.00$ 2,980,481.89$ . WATER WASTEWATER DISTRICT WIDE Revenue and Expense Budget-to-Actual by Program Month Ended July 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 2,335,449.35$ 2,335,449.35$ 18,900,000.00$ -$ -$ -$ -$ -$ 1,200,000.00$ 20,100,000.00$ 17,764,550.65$ 42 - Meter ChargesMeter Charges 943,978.78 943,978.78 11,425,000.00 - - - - - - 11,425,000.00 10,481,021.22 43 - PenaltiesPenalties 43,629.90 43,629.90 360,000.00 1,586.81 1,586.81 130,000.00 2,939.37 2,939.37 90,000.00 580,000.00 531,843.92 44 - Wastewater System ChargesWastewater System Charges - - - 584,863.79 584,863.79 6,870,000.00 - - - 6,870,000.00 6,285,136.21 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,201,179.22 1,201,179.22 13,820,000.00 13,820,000.00 12,618,820.78 46 - Other Operating RevenueOther Operating Revenue 940,125.88 940,125.88 30,000.00 284,344.00 284,344.00 5,000.00 317,115.70 317,115.70 1,109,000.00 1,144,000.00 (397,585.58) 47 - Non Operating RevenueNon Operating Revenue (72,575.02) (72,575.02) 800,000.00 (15,186.28) (15,186.28) 100,000.00 - - 2,050,000.00 2,950,000.00 3,037,761.30 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:4,190,608.89 4,190,608.89 31,515,000.00 855,608.32 855,608.32 7,105,000.00 1,521,234.29 1,521,234.29 18,269,000.00 56,889,000.00 50,321,548.50 - - - - - - - - Program: 1000 - Governing Board - - - - - 51 - LaborLabor 7,119.33$ 7,119.33$ 107,800.00$ 3,051.13$ 3,051.13$ 46,200.00$ -$ -$ -$ 154,000.00$ 143,829.54$ 56 - BenefitsBenefits 11,819.73 11,819.73 65,100.00 5,065.62 5,065.62 27,900.00 - - - 93,000.00 76,114.65 62 - Materials and SuppliesMaterials and Supplies - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 63 - Contract ServicesContract Services - - 4,900.00 - - 2,100.00 - - - 7,000.00 7,000.00 65 - Professional DevelopmentProfessional Development 522.65 522.65 17,500.00 184.99 184.99 7,500.00 - - - 25,000.00 24,292.36 Program: 1000 - Governing Board Total:19,461.71 19,461.71 197,400.00 8,301.74 8,301.74 84,600.00 - - - 282,000.00 254,236.55 - - - - - - Program: 2000 - General Administration - - - - - 51 - LaborLabor 16,054.65 16,054.65 453,600.00 6,880.53 6,880.53 194,400.00 - - - 648,000.00 625,064.82 52 - Temporary LaborTemporary Labor 1,506.70 1,506.70 21,000.00 645.74 645.74 9,000.00 - - - 30,000.00 27,847.56 53 - OvertimeOvertime 87.63 87.63 2,800.00 37.56 37.56 1,200.00 - - - 4,000.00 3,874.81 56 - BenefitsBenefits 45,370.11 45,370.11 197,400.00 19,444.28 19,444.28 84,600.00 - - - 282,000.00 217,185.61 62 - Materials and SuppliesMaterials and Supplies 125.48 125.48 4,200.00 53.77 53.77 1,800.00 - - - 6,000.00 5,820.75 63 - Contract ServicesContract Services 1,613.16 1,613.16 172,200.00 691.35 691.35 73,800.00 - - - 246,000.00 243,695.49 64 - UtilitiesUtilities 148.68 148.68 2,800.00 63.72 63.72 1,200.00 - - - 4,000.00 3,787.60 65 - Professional DevelopmentProfessional Development 1,295.86 1,295.86 100,600.00 555.37 555.37 43,400.00 - - - 144,000.00 142,148.77 Program: 2000 - General Administration Total:66,202.27 66,202.27 954,600.00 28,372.32 28,372.32 409,400.00 - - - 1,364,000.00 1,269,425.41 - - - - - - Program: 2100 - Human Resources - - - - - - 51 - LaborLabor 9,232.63 9,232.63 257,600.00 3,956.84 3,956.84 110,400.00 - - - 368,000.00 354,810.53 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 56.97 56.97 2,100.00 24.42 24.42 900.00 - - - 3,000.00 2,918.61 56 - BenefitsBenefits 81,342.90 81,342.90 162,400.00 34,861.17 34,861.17 69,600.00 - - - 232,000.00 115,795.93 62 - Materials and SuppliesMaterials and Supplies 365.62 365.62 6,300.00 156.69 156.69 2,700.00 - - - 9,000.00 8,477.69 63 - Contract ServicesContract Services 37,209.99 37,209.99 254,100.00 15,947.13 15,947.13 108,900.00 - - - 363,000.00 309,842.88 64 - UtilitiesUtilities 81.45 81.45 1,400.00 34.91 34.91 600.00 - - - 2,000.00 1,883.64 65 - Professional DevelopmentProfessional Development 3,271.70 3,271.70 37,800.00 1,402.16 1,402.16 16,200.00 - - - 54,000.00 49,326.14 67 - OtherOther 1,518,057.93 1,518,057.93 2,102,100.00 650,596.24 650,596.24 900,900.00 - - - 3,003,000.00 834,345.83 Program: 2100 - Human Resources Total:1,649,619.19 1,649,619.19 2,823,800.00 706,979.56 706,979.56 1,210,200.00 - - - 4,034,000.00 1,677,401.25 - - - - - - Program: 2200 - Public Affairs - - - - - - 51 - LaborLabor 14,381.74 14,381.74 401,800.00 6,163.61 6,163.61 172,200.00 - - - 574,000.00 553,454.65 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - 11,900.00 - - 5,100.00 - - - 17,000.00 17,000.00 56 - BenefitsBenefits 34,723.04 34,723.04 118,300.00 14,881.27 14,881.27 50,700.00 - - - 169,000.00 119,395.69 62 - Materials and SuppliesMaterials and Supplies 1,864.23 1,864.23 81,900.00 798.96 798.96 35,100.00 - - - 117,000.00 114,336.81 63 - Contract ServicesContract Services 24,515.34 24,515.34 460,600.00 10,506.61 10,506.61 197,400.00 - - - 658,000.00 622,978.05 64 - UtilitiesUtilities 494.53 494.53 26,600.00 211.94 211.94 11,400.00 - - - 38,000.00 37,293.53 65 - Professional DevelopmentProfessional Development 1,984.94 1,984.94 40,600.00 850.69 850.69 17,400.00 - - - 58,000.00 55,164.37 Program: 2200 - Public Affairs Total:77,963.82 77,963.82 1,141,700.00 33,413.08 33,413.08 489,300.00 - - - 1,631,000.00 1,519,623.10 - - - - - - Program: 2300 - Conservation - - - - - - 51 - LaborLabor 4,585.06 4,585.06 126,000.00 - - - - - - 126,000.00 121,414.94 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - 7,000.00 - - - - - - 7,000.00 7,000.00 56 - BenefitsBenefits 3,128.94 3,128.94 45,000.00 - - - - - - 45,000.00 41,871.06 62 - Materials and SuppliesMaterials and Supplies 200.00 200.00 57,000.00 - - - - - - 57,000.00 56,800.00 63 - Contract ServicesContract Services 2,522.84 2,522.84 307,000.00 - - - - - - 307,000.00 304,477.16 64 - UtilitiesUtilities 38.34 38.34 16,000.00 - - - - - - 16,000.00 15,961.66 65 - Professional DevelopmentProfessional Development - - 15,000.00 - - - - - - 15,000.00 15,000.00 67 - OtherOther 7,725.12 7,725.12 85,000.00 - - - - - - 85,000.00 77,274.88 Program: 2300 - Conservation Total:18,200.30 18,200.30 658,000.00 - - - - - - 658,000.00 639,799.70 Program: 3000 - Finance & Accounting - - - - - - 51 - LaborLabor 22,114.09 22,114.09 613,900.00 9,477.47 9,477.47 263,100.00 - - - 877,000.00 845,408.44 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 596.79 596.79 9,100.00 255.77 255.77 3,900.00 - - - 13,000.00 12,147.44 56 - BenefitsBenefits 107,312.16 107,312.16 301,000.00 58,503.15 58,503.15 129,000.00 - - - 430,000.00 264,184.69 62 - Materials and SuppliesMaterials and Supplies 1,016.45 1,016.45 4,900.00 435.61 435.61 2,100.00 - - - 7,000.00 5,547.94 63 - Contract ServicesContract Services 2,315.25 2,315.25 157,500.00 716.03 716.03 67,500.00 - - - 225,000.00 221,968.72 64 - UtilitiesUtilities 94.30 94.30 2,800.00 40.41 40.41 1,200.00 - - - 4,000.00 3,865.29 65 - Professional DevelopmentProfessional Development 4,354.00 4,354.00 24,500.00 1,866.00 1,866.00 10,500.00 - - - 35,000.00 28,780.00 67 - OtherOther - - - - - - - - - - - Program: 3000 - Finance & Accounting Total:137,803.04 137,803.04 1,113,700.00 71,294.44 71,294.44 477,300.00 - - - 1,591,000.00 1,381,902.52 - - - - - - Month Ended July 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 July 31, 2025 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 3200 - Information Technology - - - - - - 51 - LaborLabor 13,148.02 13,148.02 392,000.00 5,634.91 5,634.91 168,000.00 - - - 560,000.00 541,217.07 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 110,640.49 110,640.49 247,100.00 47,417.39 47,417.39 105,900.00 - - - 353,000.00 194,942.12 62 - Materials and SuppliesMaterials and Supplies 1,874.12 1,874.12 56,700.00 803.21 803.21 24,300.00 - - - 81,000.00 78,322.67 63 - Contract ServicesContract Services 49,682.89 49,682.89 668,500.00 21,292.68 21,292.68 286,500.00 - - - 955,000.00 884,024.43 64 - UtilitiesUtilities 996.01 996.01 8,400.00 426.86 426.86 3,600.00 - - - 12,000.00 10,577.13 65 - Professional DevelopmentProfessional Development 2,049.08 2,049.08 11,900.00 878.18 878.18 5,100.00 - - - 17,000.00 14,072.74 Program: 3200 - Information Technology Total:178,390.61 178,390.61 1,384,600.00 76,453.23 76,453.23 593,400.00 - - - 1,978,000.00 1,723,156.16 - - - - - - Program: 3300 - Customer Service - - - - - - 51 - LaborLabor 18,370.48 18,370.48 506,100.00 7,873.05 7,873.05 216,900.00 - - - 723,000.00 696,756.47 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 17.24 17.24 7,700.00 7.39 7.39 3,300.00 - - - 11,000.00 10,975.37 56 - BenefitsBenefits 83,861.74 83,861.74 244,300.00 35,940.56 35,940.56 104,700.00 - - - 349,000.00 229,197.70 62 - Materials and SuppliesMaterials and Supplies 258.03 258.03 4,900.00 110.59 110.59 2,100.00 - - - 7,000.00 6,631.38 63 - Contract ServicesContract Services 92,089.03 92,089.03 737,800.00 39,466.74 39,466.74 316,200.00 - - - 1,054,000.00 922,444.23 64 - UtilitiesUtilities 12,649.91 12,649.91 149,800.00 4,973.61 4,973.61 64,200.00 - - - 214,000.00 196,376.48 65 - Professional DevelopmentProfessional Development 87.22 87.22 11,200.00 37.38 37.38 4,800.00 - - - 16,000.00 15,875.40 67 - OtherOther 7,149.78 7,149.78 4,200.00 - - 1,800.00 - - - 6,000.00 (1,149.78) Program: 3300 - Customer Service Total:214,483.43 214,483.43 1,666,000.00 88,409.32 88,409.32 714,000.00 - - - 2,380,000.00 2,077,107.25 - - - - - - Program: 3400 - Meter Services - - - - - - 51 - LaborLabor 6,872.27 6,872.27 186,000.00 - - - - - - 186,000.00 179,127.73 53 - OvertimeOvertime 381.42 381.42 6,000.00 - - - - - - 6,000.00 5,618.58 56 - BenefitsBenefits 34,195.54 34,195.54 109,000.00 - - - - - - 109,000.00 74,804.46 62 - Materials and SuppliesMaterials and Supplies 34.80 34.80 4,000.00 - - - - - - 4,000.00 3,965.20 63 - Contract ServicesContract Services 1,088.40 1,088.40 8,000.00 - - - - - - 8,000.00 6,911.60 64 - UtilitiesUtilities 114.36 114.36 2,000.00 - - - - - - 2,000.00 1,885.64 65 - Professional DevelopmentProfessional Development - - - - - - - - - - - Program: 3400 - Meter Services Total:42,686.79 42,686.79 315,000.00 - - - - - - 315,000.00 272,313.21 - - - - - - Program: 4000 - Engineering - - - - - - 51 - LaborLabor 14,841.40 14,841.40 474,600.00 7,153.87 7,153.87 203,400.00 - - - 678,000.00 656,004.73 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 8,087.47 8,087.47 112,700.00 3,466.10 3,466.10 48,300.00 - - - 161,000.00 149,446.43 62 - Materials and SuppliesMaterials and Supplies 76.01 76.01 4,200.00 32.58 32.58 1,800.00 - - - 6,000.00 5,891.41 63 - Contract ServicesContract Services 2,153.00 2,153.00 436,800.00 - - 187,200.00 - - - 624,000.00 621,847.00 64 - UtilitiesUtilities 13,049.97 13,049.97 68,600.00 67.77 67.77 29,400.00 - - - 98,000.00 84,882.26 65 - Professional DevelopmentProfessional Development 104.99 104.99 9,100.00 45.00 45.00 3,900.00 - - - 13,000.00 12,850.01 Program: 4000 - Engineering Total:38,312.84 38,312.84 1,106,000.00 10,765.32 10,765.32 474,000.00 - - - 1,580,000.00 1,530,921.84 - - - - - - Program: 5000 - Water Production - - - - - - 51 - LaborLabor 34,839.59 34,839.59 920,000.00 - - - - - - 920,000.00 885,160.41 53 - OvertimeOvertime 1,962.48 1,962.48 89,000.00 - - - - - - 89,000.00 87,037.52 54 - StandbyStandby 1,453.73 1,453.73 47,000.00 - - - - - - 47,000.00 45,546.27 56 - BenefitsBenefits 157,447.40 157,447.40 419,000.00 - - - - - - 419,000.00 261,552.60 61 - Water SupplyWater Supply 251,600.00 251,600.00 823,000.00 - - - - - - 823,000.00 571,400.00 62 - Materials and SuppliesMaterials and Supplies 47,711.41 47,711.41 288,000.00 - - - - - - 288,000.00 240,288.59 63 - Contract ServicesContract Services 22,189.40 22,189.40 511,000.00 - - - - - - 511,000.00 488,810.60 64 - UtilitiesUtilities 367,089.39 367,089.39 3,099,000.00 - - - - - - 3,099,000.00 2,731,910.61 65 - Professional DevelopmentProfessional Development 367.75 367.75 11,000.00 - - - - - - 11,000.00 10,632.25 Program: 5000 - Water Production Total:884,661.15 884,661.15 6,207,000.00 - - - - - - 6,207,000.00 5,322,338.85 - - - - - - Program: 5100 - Water Treatment - - - - - - 51 - LaborLabor 11,841.22 11,841.22 312,000.00 - - - - - - 312,000.00 300,158.78 53 - OvertimeOvertime 983.10 983.10 39,000.00 - - - - - - 39,000.00 38,016.90 56 - BenefitsBenefits 102,111.33 102,111.33 192,000.00 - - - - - - 192,000.00 89,888.67 62 - Materials and SuppliesMaterials and Supplies 34,371.75 34,371.75 285,000.00 - - - - - - 285,000.00 250,628.25 63 - Contract ServicesContract Services 9,564.17 9,564.17 664,000.00 - - - - - - 664,000.00 654,435.83 64 - UtilitiesUtilities 31,908.62 31,908.62 243,000.00 - - - - - - 243,000.00 211,091.38 Program: 5100 - Water Treatment Total:190,780.19 190,780.19 1,735,000.00 - - - - - - 1,735,000.00 1,544,219.81 - - - - - - Program: 5200 - Water Quality - - - - - - 51 - LaborLabor 10,653.80 10,653.80 267,000.00 - - - - - - 267,000.00 256,346.20 53 - OvertimeOvertime - - 12,000.00 - - - - - - 12,000.00 12,000.00 56 - BenefitsBenefits 54,631.43 54,631.43 131,000.00 - - - - - - 131,000.00 76,368.57 62 - Materials and SuppliesMaterials and Supplies 2,607.14 2,607.14 29,000.00 - - - - - - 29,000.00 26,392.86 63 - Contract ServicesContract Services 14,686.08 14,686.08 159,000.00 - - - - - - 159,000.00 144,313.92 64 - UtilitiesUtilities - - 2,000.00 - - - - - - 2,000.00 2,000.00 65 - Professional DevelopmentProfessional Development 530.96 530.96 7,000.00 - - - - - - 7,000.00 6,469.04 Program: 5200 - Water Quality Total:83,109.41 83,109.41 607,000.00 - - - - - - 607,000.00 523,890.59 - - - - - - Page 5 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended July 31, 2025 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 6000 - Maintenance Administration - - - - - - 51 - LaborLabor 7,861.95 7,861.95 212,400.00 873.54 873.54 23,600.00 - - - 236,000.00 227,264.51 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - 1,800.00 - - 200.00 - - - 2,000.00 2,000.00 54 - StandbyStandby 1,234.77 1,234.77 49,500.00 137.20 137.20 5,500.00 - - - 55,000.00 53,628.03 56 - BenefitsBenefits 44,359.70 44,359.70 117,900.00 4,928.81 4,928.81 13,100.00 - - - 131,000.00 81,711.49 62 - Materials and SuppliesMaterials and Supplies - - 2,700.00 - - 300.00 - - - 3,000.00 3,000.00 63 - Contract ServicesContract Services 79.25 79.25 1,800.00 8.80 8.80 200.00 - - - 2,000.00 1,911.95 64 - UtilitiesUtilities 1,674.69 1,674.69 36,900.00 186.08 186.08 4,100.00 - - - 41,000.00 39,139.23 65 - Professional DevelopmentProfessional Development 546.13 546.13 20,700.00 31.23 31.23 2,300.00 - - - 23,000.00 22,422.64 67 - OtherOther - - - - - Program: 6000 - Maintenance Administration Total:55,756.49 55,756.49 443,700.00 6,165.66 6,165.66 49,300.00 - - - 493,000.00 431,077.85 - - - - - - Program: 6100 - Water Maintenance - - - - - - 51 - LaborLabor 30,165.45 30,165.45 1,292,000.00 - - - - - - 1,292,000.00 1,261,834.55 53 - OvertimeOvertime 10,151.72 10,151.72 430,000.00 - - - - - - 430,000.00 419,848.28 56 - BenefitsBenefits 173,980.84 173,980.84 623,000.00 - - - - - - 623,000.00 449,019.16 62 - Materials and SuppliesMaterials and Supplies 39,684.76 39,684.76 947,000.00 - - - - - - 947,000.00 907,315.24 63 - Contract ServicesContract Services 114,674.05 114,674.05 632,000.00 - - - - - - 632,000.00 517,325.95 64 - UtilitiesUtilities 48.98 48.98 - - - - - - - - (48.98) Program: 6100 - Water Maintenance Total:368,705.80 368,705.80 3,924,000.00 - - - - - - 3,924,000.00 3,555,294.20 - - - - - - Program: 6200 - Wastewater Collection - - - - - - 51 - LaborLabor - - - 9,059.61 9,059.61 411,000.00 - - - 411,000.00 401,940.39 53 - OvertimeOvertime - - - 140.37 140.37 11,000.00 - - - 11,000.00 10,859.63 56 - BenefitsBenefits - - - 47,416.77 47,416.77 187,000.00 - - - 187,000.00 139,583.23 62 - Materials and SuppliesMaterials and Supplies - - - 12,377.92 12,377.92 38,000.00 - - - 38,000.00 25,622.08 63 - Contract ServicesContract Services - - - 35,540.20 35,540.20 343,000.00 - - - 343,000.00 307,459.80 64 - UtilitiesUtilities - - - - - - - - - - - 65 - Professional DevelopmentProfessional Development - - - - - - - - - - - Program: 6200 - Wastewater Collection Total:- - - 104,534.87 104,534.87 990,000.00 - - - 990,000.00 885,465.13 - - - - - - Program: 6300 - Water Reclamation - - - - - - 51 - LaborLabor - - - - - - 46,101.15 46,101.15 1,301,000.00 1,301,000.00 1,254,898.85 52 - Temporary LaborTemporary Labor - - - - - - 11,836.05 11,836.05 - - (11,836.05) 53 - OvertimeOvertime - - - - - - 10,633.83 10,633.83 280,000.00 280,000.00 269,366.17 54 - StandbyStandby - - - - - - 1,754.80 1,754.80 65,000.00 65,000.00 63,245.20 56 - BenefitsBenefits - - - - - - 217,528.13 217,528.13 608,000.00 608,000.00 390,471.87 62 - Materials and SuppliesMaterials and Supplies - - - - - - 41,095.47 41,095.47 2,008,000.00 2,008,000.00 1,966,904.53 63 - Contract ServicesContract Services - - - - - - 224,632.26 224,632.26 4,344,000.00 4,344,000.00 4,119,367.74 64 - UtilitiesUtilities - - - - - - 265,575.32 265,575.32 1,894,000.00 1,894,000.00 1,628,424.68 65 - Professional DevelopmentProfessional Development - - - - - - 321.82 321.82 12,000.00 12,000.00 11,678.18 Program: 6300 - Water Reclamation Total:- - - - - - 819,478.83 819,478.83 10,512,000.00 10,512,000.00 9,692,521.17 - - - - - - Program: 7000 - Facilities Maintenance - - - - - - 51 - LaborLabor 6,104.87 6,104.87 217,000.00 2,610.96 2,610.96 93,000.00 113.88 113.88 - 310,000.00 301,170.29 53 - OvertimeOvertime 70.76 70.76 9,800.00 30.33 30.33 4,200.00 - - - 14,000.00 13,898.91 56 - BenefitsBenefits 37,621.06 37,621.06 120,400.00 16,262.69 16,262.69 51,600.00 12.60 12.60 - 172,000.00 118,103.65 62 - Materials and SuppliesMaterials and Supplies 3,997.44 3,997.44 66,500.00 1,713.19 1,713.19 28,500.00 - - - 95,000.00 89,289.37 63 - Contract ServicesContract Services 293,098.70 293,098.70 893,900.00 122,075.91 122,075.91 383,100.00 - - - 1,277,000.00 861,825.39 64 - UtilitiesUtilities 25,949.42 25,949.42 275,100.00 8,279.37 8,279.37 117,900.00 - - - 393,000.00 358,771.21 65 - Professional DevelopmentProfessional Development - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 Program: 7000 - Facilities Maintenance Total:366,842.25 366,842.25 1,584,800.00 150,972.45 150,972.45 679,200.00 126.48 126.48 - 2,264,000.00 1,746,058.82 - - - Program: 7100 - Fleet Maintenance - - - - - - 51 - LaborLabor 2,877.63 2,877.63 79,800.00 1,233.27 1,233.27 34,200.00 - - - 114,000.00 109,889.10 53 - OvertimeOvertime 189.74 189.74 2,100.00 81.32 81.32 900.00 - - - 3,000.00 2,728.94 56 - BenefitsBenefits 2,101.77 2,101.77 30,100.00 760.85 760.85 12,900.00 - - - 43,000.00 40,137.38 62 - Materials and SuppliesMaterials and Supplies 20,916.58 20,916.58 126,000.00 8,964.27 8,964.27 54,000.00 - - - 180,000.00 150,119.15 63 - Contract ServicesContract Services 11,439.22 11,439.22 214,200.00 4,902.53 4,902.53 91,800.00 - - - 306,000.00 289,658.25 64 - UtilitiesUtilities 11,031.00 11,031.00 196,700.00 4,727.58 4,727.58 84,300.00 - - - 281,000.00 265,241.42 65 - Professional DevelopmentProfessional Development 99.00 99.00 2,800.00 - - 1,200.00 - - - 4,000.00 3,901.00 Program: 7100 - Fleet Maintenance Total:48,654.94 48,654.94 651,700.00 20,669.82 20,669.82 279,300.00 - - - 931,000.00 861,675.24 - - - Program: 8000 - Capital - - - - - 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated - - - - - - - - - - - 71 - Debt ServiceDebt Service - Principal - - 1,518,000.00 - - 385,000.00 - - 4,527,000.00 6,430,000.00 6,430,000.00 75 - Other Non Operating ExpenseDebt Service - Interest - - 747,000.00 - - 95,000.00 360.00 360.00 3,204,000.00 4,046,000.00 4,045,640.00 81 - Capital ImprovementCapital Improvement 40,969.81 40,969.81 - - - - - - - - (40,969.81) 82 - Capital OutlayCapital Outlay 43,002.04 43,002.04 - - - - - - - - (43,002.04) 83 - Accounting Income Add backAccounting Income Add back (40,969.81) (40,969.81) - - - - - - - - 40,969.81 88 - Transfer from ReservesTransfer to Reserves - - - - - - - - - - - 99 - 99Transfer from Reserves - - - - - - - - - - - Program: 8000 - Capital Total:43,002.04 43,002.04 2,265,000.00 - - 480,000.00 360.00 360.00 7,731,000.00 10,476,000.00 10,432,637.96 Total Surplus (Deficit):(294,027.38)$ (294,027.38)$ 2,736,000.00$ (450,723.49)$ (450,723.49)$ 175,000.00$ 701,268.98$ 701,268.98$ 26,000.00$ 2,937,000.00$ 2,980,481.89$ Page 6 of 6 Agenda Item #2c November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2c Consent Item 1 6 7 3 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Financial Statements for August 2025 RECOMMENDATION That the Board of Directors accept and file the attached financial statements as of, and for the period ended, August 31, 2025. BACKGROUND / ANALYSIS The East Valley Water District adopted an annual budget on June 25, 2025 for fiscal year 2025- 26. 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 August 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 #2c November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #2c Consent Item 1 6 7 3 ATTACHMENTS August 2025 Financial Statement Monthly Review August 2025 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING AUGUST 31, 2025 page | 1 The following is a highlight summary of the District’s financial results as of August 31, 2025. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at August 31, 2025 are $388.02 million. CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT TOTAL Cash and Investments $ 23.19 $ 9.48 $ 9.64 $ 42.31 Utility Plant, Net 108.03 27.04 170.64 305.71 Other Assets 29.04 6.24 4.72 40.00 Current Liabilities 5.53 0.33 6.20 12.06 Long Term Liabilities 44.32 10.57 170.70 225.59 Beginning Net Position 107.85 31.67 6.73 146.25 Change in Equity 1.88 (0.11) 1.36 3.13 TOTAL NET $ 109.73 $ 31.56 $ 8.09 $ 149.38 Cash and Investments Cash and Investments are $42.31 million for the month of August, an increase of $3.01 million from the prior month. In August the District received $2.99 million from San Bernardino Valley Municipal Water District for the Retention Payment on the Recycled Water Pipeline and Weaver Basin project and paid $843 thousand for Pay Application 6 of the MBR Treatment Train 5. The District’s Due from Other Governments includes receivables from SBVMWD bringing the ending balance as of August 31, 2025 to $1.2 million. $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 Mi l l i o n s CASH & INVESTMENTS Restricted Unrestricted FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING AUGUST 31, 2025 page | 2 Statement of Revenues & Expenses Total Revenues & Expenses through August 31, 2025 are summarized below (in millions): Column1 WATER WASTEWATER RECLAMATION DISTRICT TOTAL Revenue $ 7.81 $ 1.57 $ 2.84 $ 12.22 Expense 5.93 1.68 1.47 9.08 Water Sales by Tier Water Sales for the month ending August 31, 2025 were $2.01 million; $141 thousand under staff projections for the month and $291 thousand over year-to-date projections. $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 Mi l l i o n s WATER SALES BY TIER Tier 1 Tier 2 Tier 3 FY 2025-26 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 August 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 AUGUST 31, 2025 page | 3 Water Sales by Customer Class The table below shows the District’s water sales for the month of August 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 1,194,732$ 1,317,000$ (122,268)$ -9% Multi-Family 284,526 323,000 (38,474) -12% Commercial 189,704 197,000 (7,296) -4% Irrigation 344,001 317,000 27,001 9% TOTAL $ 2,012,963 $ 2,154,000 $ (141,037)-7% The following table displays customer class by tier for the month of August 2025: Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING AUGUST 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 August. As noted in the graph, Water Revenue experienced an increase over last year. Water consumption decreased 47.61 million gallons (63.7K HCF) compared to August of 2024 and water sales were down $21K for all three tiers combined. $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 $7.0 8/31/2024 8/31/2025 Mi l l i o n s COMPARATIVE MONTHLY WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total - $6,093,319 Total - 6,206,378 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING AUGUST 31, 2025 page | 5 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2024-25 and FY 2025-26. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING AUGUST 31, 2025 page | 6 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2024-25 and FY 2025-26. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING AUGUST 31, 2025 page | 7 Water Reclamation Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Reclamation Fund operating cost centers for FY 2024-25 and FY 2025-26. WATER WASTEWATER RECLAMATION DISTRICT TOTAL Assets: Current Assets: 01 - Cash and Cash EquivalentsCash and Cash Equivalents 113,018.09$ 3,631,394.85$ 6,132,758.52$ 9,877,171.46$ 02 - InvestmentsInvestments 14,171,959.23 1,981,751.95 - 16,153,711.18 03 - Accounts Receivable, NetAccounts Receivable, Net 5,776,340.87 372,123.37 759,400.76 6,907,865.00 14*05 - Other ReceivablesOther Receivables 6,969,711.44 1,173.53 - 6,970,884.97 06 - Due from other GovernmentsDue from Other Governments - - 1,210,704.96 1,210,704.96 08 - InventoryInventory 1,589,718.35 6,721.16 - 1,596,439.51 09 - Prepaid ExpensesPrepaid Expenses 606,080.58 55,624.41 - 661,704.99 29,226,828.56 6,048,789.27 8,102,864.24 43,378,482.07 Non-Current Assets: 10 - Restricted Cash and Cash EquivalentsRestricted Cash and Cash Equivalents 8,908,639.99 3,861,870.29 3,506,511.43 16,277,021.71 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated 9,016,707.60 3,604,276.55 2,749,303.16 15,370,287.31 13 - Capital Assets, NetCapital Assets, Net 108,028,390.45 27,040,879.33 170,637,036.68 305,706,306.46 125,953,738.04 34,507,026.17 176,892,851.27 337,353,615.48 Total Assets:155,180,566.60 40,555,815.44 184,995,715.51 380,732,097.55 Deferred Outflow Of Resources 24*Deferred Charge on Refunding 524,362.13 245,874.77 - 770,236.90 25 - Deferred Outflow - PensionsDeferred Outflows - Pensions 4,558,538.10 1,953,658.90 - 6,512,197.00 160,263,466.83 42,755,349.11 184,995,715.51 388,014,531.45 Current Liabilities: 22 - PayablesAccounts Payable and Accrued Expenses 1,992,584.60 30,904.88 1,544,299.00 3,567,788.48 29 - Due to Water FundDue to Water Fund - - - - 29.1 - Due to Sewer FundDue to Sewer Fund - - - - 29.2 - Due to Reclamation FundDue to Reclamation Fund - - - - 23 - Payroll LiabilitiesAccrued Payroll and Benefits - - - - 15 - Customer Service DepositsCustomer Service Deposits 1,582,207.34 - - 1,582,207.34 16 - Construction Advances and RetentionsConstruction Advances and Retentions 258,075.11 3,500.01 21,176.50 282,751.62 17 - Interest PayableAccrued Interest Payable 190,571.50 24,072.00 - 214,643.50 18 - Current Portion of Compensated AbsencesCurrent Portion of Compensated Absences 333,495.90 99,373.18 53,314.93 486,184.01 19 - Current Portion of Long-Term DebtCurrent Portion of Long-Term Debt 1,171,500.28 175,000.00 4,578,574.12 5,925,074.40 5,528,434.73 332,850.07 6,197,364.55 12,058,649.35 Non-Current Liabilities: 20 - Compensated Absences, less current portionCompensated Absences, less current portion 736,947.70 236,621.18 227,817.71 1,201,386.59 28 - Net Pension LiabilityNet Pension Liability 10,115,236.82 4,351,668.00 - 14,466,904.82 21 - Long Term DebtLong Term Debt, Less Current Portion 33,464,531.25 5,979,340.50 170,475,214.91 209,919,086.66 27 - Other LiabilitiesOther Liabilities 1,173.64 - - 1,173.64 44,317,889.41 10,567,629.68 170,703,032.62 225,588,551.71 Total Liabilities:49,846,324.14 10,900,479.75 176,900,397.17 237,647,201.06 Deferred Inflows Of Resources 26 - Deferred Inflows - PensionsDeferred Inflows - Pensions 689,036.80 295,301.20 - 984,338.00 50,535,360.94 11,195,780.95 176,900,397.17 238,631,539.06 31 - EquityEquity 107,846,100.74 31,665,317.55 6,733,879.72 146,245,298.01 107,846,100.74 31,665,317.55 6,733,879.72 146,245,298.01 Total RevenueTotal Revenue 7,814,452.46 1,569,630.69 2,836,021.99 12,220,105.14 Total ExpenseTotal Expense 5,932,447.31 1,675,380.08 1,474,583.37 9,082,410.76 1,882,005.15 (105,749.39) 1,361,438.62 3,137,694.38 109,728,105.89 31,559,568.16 8,095,318.34 149,382,992.39 160,263,466.83$ 42,755,349.11$ 184,995,715.51$ 388,014,531.45$ 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 August 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 2,012,959.92$ 4,348,409.27$ 18,900,000.00$ -$ -$ -$ -$ -$ 1,200,000.00$ 20,100,000.00$ 15,751,590.73$ 42 - Meter ChargesMeter Charges 946,284.62 1,890,263.40 11,425,000.00 - - - - - - 11,425,000.00 9,534,736.60 43 - PenaltiesPenalties 58,516.02 102,145.92 360,000.00 1,887.47 3,474.28 130,000.00 3,623.74 6,563.11 90,000.00 580,000.00 467,816.69 44 - Wastewater System ChargesWastewater System Charges - - - 577,991.27 1,162,855.06 6,870,000.00 - - - 6,870,000.00 5,707,144.94 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,173,605.58 2,374,784.80 13,820,000.00 13,820,000.00 11,445,215.20 46 - Other Operating RevenueOther Operating Revenue 564,632.90 1,504,758.78 30,000.00 133,579.55 417,923.55 5,000.00 137,558.38 454,674.08 1,109,000.00 1,144,000.00 (1,233,356.41) 47 - Non Operating RevenueNon Operating Revenue 41,450.11 (31,124.91) 800,000.00 564.08 (14,622.20) 100,000.00 - - 2,050,000.00 2,950,000.00 2,995,747.11 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:3,623,843.57 7,814,452.46 31,515,000.00 714,022.37 1,569,630.69 7,105,000.00 1,314,787.70 2,836,021.99 18,269,000.00 56,889,000.00 44,668,894.86 - - - - - - - - Expense by Category 51 - LaborLabor 737,130.07 968,194.25 6,819,600.00 200,533.70 264,502.49 1,936,400.00 122,974.34 169,189.37 1,301,000.00 10,057,000.00 8,655,113.89 56 - BenefitsBenefits 205,293.06 1,298,085.68 3,237,800.00 48,589.62 337,562.70 886,200.00 35,042.78 252,583.51 608,000.00 4,732,000.00 2,843,768.11 63 - Contract ServicesContract Services 204,425.27 883,346.04 6,283,300.00 88,182.01 339,329.99 2,057,700.00 109,293.57 333,925.83 4,344,000.00 12,685,000.00 11,128,398.14 65 - Professional DevelopmentProfessional Development 985.63 16,199.91 311,800.00 - 5,851.00 113,200.00 - 321.82 12,000.00 437,000.00 414,627.27 53 - OvertimeOvertime 89,280.76 103,721.64 628,200.00 5,046.09 5,598.83 29,800.00 38,576.05 49,209.88 280,000.00 938,000.00 779,469.65 62 - Materials and SuppliesMaterials and Supplies 92,540.42 247,644.24 1,970,400.00 4,784.08 30,230.87 191,600.00 53,489.82 94,585.29 2,008,000.00 4,170,000.00 3,797,539.60 64 - UtilitiesUtilities 80,324.82 545,694.47 4,131,100.00 11,195.27 30,207.52 317,900.00 279,745.64 545,320.96 1,894,000.00 6,343,000.00 5,221,777.05 52 - Temporary LaborTemporary Labor 1,833.62 3,340.32 21,000.00 785.86 1,431.60 9,000.00 9,390.10 21,226.15 - 30,000.00 4,001.93 67 - OtherOther 13,099.89 1,546,032.72 2,191,300.00 3,445.16 654,041.40 902,700.00 - - - 3,094,000.00 893,925.88 54 - StandbyStandby 9,047.86 11,736.36 96,500.00 550.92 688.12 5,500.00 6,105.76 7,860.56 65,000.00 167,000.00 146,714.96 61 - Water SupplyWater Supply - 251,600.00 823,000.00 - - - - - - 823,000.00 571,400.00 71 - Debt ServiceDebt Service - - 2,265,000.00 - - 480,000.00 - 360.00 7,731,000.00 10,476,000.00 10,475,640.00 81 - Capital ImprovementCapital Improvement 47,377.18 88,346.99 - - - - - - - - (88,346.99) 82 - Capital OutlayCapital Outlay 13,849.64 56,851.68 - 5,935.56 5,935.56 - - - - - (62,787.24) 83 - Accounting Income Add backAccounting Income Add back (47,377.18) (88,346.99) - - - - - - - - 88,346.99 88 - Transfer from ReservesTransfer to Reserves - - - - - - - - - - - 99 - 99Transfer from Reserves - - - - - - - - - - - Expense Total:1,447,811.04 5,932,447.31 28,779,000.00 369,048.27 1,675,380.08 6,930,000.00 654,618.06 1,474,583.37 18,243,000.00 53,952,000.00 44,869,589.24 Total Surplus (Deficit):2,176,032.53$ 1,882,005.15$ 2,736,000.00$ 344,974.10$ (105,749.39)$ 175,000.00$ 660,169.64$ 1,361,438.62$ 26,000.00$ 2,937,000.00$ (200,694.38)$ Unaudited Revenue and Expense Budget-to-Actual by Category Month Ended August 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 2,012,959.92$ 4,348,409.27$ 18,900,000.00$ -$ -$ -$ -$ -$ 1,200,000.00$ 20,100,000.00$ 15,751,590.73$ 42 - Meter ChargesMeter Charges 946,284.62 1,890,263.40 11,425,000.00 - - - - - - 11,425,000.00 9,534,736.60 43 - PenaltiesPenalties 58,516.02 102,145.92 360,000.00 1,887.47 3,474.28 130,000.00 3,623.74 6,563.11 90,000.00 580,000.00 467,816.69 44 - Wastewater System ChargesWastewater System Charges - - - 577,991.27 1,162,855.06 6,870,000.00 - - - 6,870,000.00 5,707,144.94 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,173,605.58 2,374,784.80 13,820,000.00 13,820,000.00 11,445,215.20 46 - Other Operating RevenueOther Operating Revenue 564,632.90 1,504,758.78 30,000.00 133,579.55 417,923.55 5,000.00 137,558.38 454,674.08 1,109,000.00 1,144,000.00 (1,233,356.41) 47 - Non Operating RevenueNon Operating Revenue 41,450.11 (31,124.91) 800,000.00 564.08 (14,622.20) 100,000.00 - - 2,050,000.00 2,950,000.00 2,995,747.11 56 - BenefitsBenefits - - - - - - - - - - - Revenue Total:3,623,843.57 7,814,452.46 31,515,000.00 714,022.37 1,569,630.69 7,105,000.00 1,314,787.70 2,836,021.99 18,269,000.00 56,889,000.00 44,668,894.86 Program: 1000 - Governing Board Total:1000 - Governing Board 11,763.62 31,225.33 197,400.00 5,004.66 13,306.40 84,600.00 - - - 282,000.00 237,468.27 Program: 2000 - General Administration Total:2000 - General Administration 77,536.63 143,738.90 954,600.00 32,172.94 60,545.26 409,400.00 - - - 1,364,000.00 1,159,715.84 Program: 2100 - Human Resources Total:2100 - Human Resources 68,241.57 1,717,860.76 2,823,800.00 29,246.29 736,225.85 1,210,200.00 - - - 4,034,000.00 1,579,913.39 Program: 2200 - Public Affairs Total:2200 - Public Affairs 62,406.09 140,369.91 1,141,700.00 26,745.36 60,158.44 489,300.00 - - - 1,631,000.00 1,430,471.65 Program: 2300 - Conservation Total:2300 - Conservation 22,835.66 41,035.96 658,000.00 - - - - - - 658,000.00 616,964.04 Program: 3000 - Finance Total:3000 - Finance & Accounting 89,694.48 227,497.52 1,113,700.00 38,186.15 109,480.59 477,300.00 - - - 1,591,000.00 1,254,021.89 Program: 3200 - Information Technology Total:3200 - Information Technology 71,440.91 249,831.52 1,384,600.00 30,617.40 107,070.63 593,400.00 - - - 1,978,000.00 1,621,097.85 Program: 3300 - Customer Service Total:3300 - Customer Service 104,715.93 319,199.36 1,666,000.00 44,310.10 132,719.42 714,000.00 - - - 2,380,000.00 1,928,081.22 Program: 3400 - Meter Services Total:3400 - Meter Services 29,009.64 71,696.43 315,000.00 - - - - - - 315,000.00 243,303.57 Program: 4000 - Engineering Surplus Total:4000 - Engineering 67,771.48 106,084.32 1,106,000.00 26,007.79 36,773.11 474,000.00 - - - 1,580,000.00 1,437,142.57 Program: 5000 - Water Production Total:5000 - Water Production 158,954.41 1,043,615.56 6,207,000.00 - - - - - - 6,207,000.00 5,163,384.44 Program: 5100 - Water Treatment Total:5100 - Water Treatment 88,046.42 278,826.61 1,735,000.00 - - - - - - 1,735,000.00 1,456,173.39 Program: 5200 - Water Quality Total:5200 - Water Quality 52,639.34 135,748.75 607,000.00 - - - - - - 607,000.00 471,251.25 Program: 6000 - Maintenance Administration Total:6000 - Maintenance Administration 39,748.33 95,504.82 443,700.00 4,416.34 10,582.00 49,300.00 - - - 493,000.00 386,913.18 Program: 6100 - Water Maintenance Total:6100 - Water Maintenance 334,959.99 703,665.79 3,924,000.00 - - - - - - 3,924,000.00 3,220,334.21 Program: 6200 - Wastewater Collection Total:6200 - Wastewater Collection - - - 64,193.09 168,727.96 990,000.00 - - - 990,000.00 821,272.04 Program: 6200 - Wastewater Collection Total:6300 - Water Reclamation - - - - - - 654,618.06 1,474,096.89 10,512,000.00 10,512,000.00 9,037,903.11 Program: 7000 - Facilities Maintenance Total:7000 - Facilities Maintenance 114,187.08 481,029.33 1,584,800.00 45,091.25 196,063.70 679,200.00 - 126.48 - 2,264,000.00 1,586,780.49 Program: 7100 - Fleet Maintenance Total:7100 - Fleet Maintenance 40,009.82 88,664.76 651,700.00 17,121.34 37,791.16 279,300.00 - - - 931,000.00 804,544.08 Program: 8000 - Capital Total:8000 - Capital 13,849.64 56,851.68 2,265,000.00 5,935.56 5,935.56 480,000.00 - 360.00 7,731,000.00 10,476,000.00 10,412,852.76 Total Surplus (Deficit):2,176,032.53$ 1,882,005.15$ 2,736,000.00$ 344,974.10$ (105,749.39)$ 175,000.00$ 660,169.64$ 1,361,438.62$ 26,000.00$ 2,937,000.00$ (200,694.38)$ . WATER WASTEWATER DISTRICT WIDE Revenue and Expense Budget-to-Actual by Program Month Ended August 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 2,012,959.92$ 4,348,409.27$ 18,900,000.00$ -$ -$ -$ -$ -$ 1,200,000.00$ 20,100,000.00$ 15,751,590.73$ 42 - Meter ChargesMeter Charges 946,284.62 1,890,263.40 11,425,000.00 - - - - - - 11,425,000.00 9,534,736.60 43 - PenaltiesPenalties 58,516.02 102,145.92 360,000.00 1,887.47 3,474.28 130,000.00 3,623.74 6,563.11 90,000.00 580,000.00 467,816.69 44 - Wastewater System ChargesWastewater System Charges - - - 577,991.27 1,162,855.06 6,870,000.00 - - - 6,870,000.00 5,707,144.94 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,173,605.58 2,374,784.80 13,820,000.00 13,820,000.00 11,445,215.20 46 - Other Operating RevenueOther Operating Revenue 564,632.90 1,504,758.78 30,000.00 133,579.55 417,923.55 5,000.00 137,558.38 454,674.08 1,109,000.00 1,144,000.00 (1,233,356.41) 47 - Non Operating RevenueNon Operating Revenue 41,450.11 (31,124.91) 800,000.00 564.08 (14,622.20) 100,000.00 - - 2,050,000.00 2,950,000.00 2,995,747.11 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:3,623,843.57 7,814,452.46 31,515,000.00 714,022.37 1,569,630.69 7,105,000.00 1,314,787.70 2,836,021.99 18,269,000.00 56,889,000.00 44,668,894.86 - - - - - - - - Program: 1000 - Governing Board - - - - - 51 - LaborLabor 7,154.00$ 14,273.33$ 107,800.00$ 3,066.00$ 6,117.13$ 46,200.00$ -$ -$ -$ 154,000.00$ 133,609.54$ 56 - BenefitsBenefits 4,523.52 16,343.25 65,100.00 1,938.66 7,004.28 27,900.00 - - - 93,000.00 69,652.47 62 - Materials and SuppliesMaterials and Supplies - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 63 - Contract ServicesContract Services - - 4,900.00 - - 2,100.00 - - - 7,000.00 7,000.00 65 - Professional DevelopmentProfessional Development 86.10 608.75 17,500.00 - 184.99 7,500.00 - - - 25,000.00 24,206.26 Program: 1000 - Governing Board Total:11,763.62 31,225.33 197,400.00 5,004.66 13,306.40 84,600.00 - - - 282,000.00 237,468.27 - - - - - - Program: 2000 - General Administration - - - - - 51 - LaborLabor 48,191.07 64,245.72 453,600.00 20,653.33 27,533.86 194,400.00 - - - 648,000.00 556,220.42 52 - Temporary LaborTemporary Labor 1,833.62 3,340.32 21,000.00 785.86 1,431.60 9,000.00 - - - 30,000.00 25,228.08 53 - OvertimeOvertime 321.32 408.95 2,800.00 137.71 175.27 1,200.00 - - - 4,000.00 3,415.78 56 - BenefitsBenefits 11,861.99 57,232.10 197,400.00 4,026.63 23,470.91 84,600.00 - - - 282,000.00 201,296.99 62 - Materials and SuppliesMaterials and Supplies 74.29 199.77 4,200.00 31.84 85.61 1,800.00 - - - 6,000.00 5,714.62 63 - Contract ServicesContract Services 15,105.66 16,718.82 172,200.00 6,473.85 7,165.20 73,800.00 - - - 246,000.00 222,115.98 64 - UtilitiesUtilities 148.68 297.36 2,800.00 63.72 127.44 1,200.00 - - - 4,000.00 3,575.20 65 - Professional DevelopmentProfessional Development - 1,295.86 100,600.00 - 555.37 43,400.00 - - - 144,000.00 142,148.77 Program: 2000 - General Administration Total:77,536.63 143,738.90 954,600.00 32,172.94 60,545.26 409,400.00 - - - 1,364,000.00 1,159,715.84 - - - - - - Program: 2100 - Human Resources - - - - - - 51 - LaborLabor 27,596.75 36,829.38 257,600.00 11,827.17 15,784.01 110,400.00 - - - 368,000.00 315,386.61 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 128.19 185.16 2,100.00 54.94 79.36 900.00 - - - 3,000.00 2,735.48 56 - BenefitsBenefits 7,213.80 88,556.70 162,400.00 3,091.54 37,952.71 69,600.00 - - - 232,000.00 105,490.59 62 - Materials and SuppliesMaterials and Supplies - 365.62 6,300.00 - 156.69 2,700.00 - - - 9,000.00 8,477.69 63 - Contract ServicesContract Services 25,182.66 62,392.65 254,100.00 10,792.57 26,739.70 108,900.00 - - - 363,000.00 273,867.65 64 - UtilitiesUtilities 81.45 162.90 1,400.00 34.91 69.82 600.00 - - - 2,000.00 1,767.28 65 - Professional DevelopmentProfessional Development - 3,271.70 37,800.00 - 1,402.16 16,200.00 - - - 54,000.00 49,326.14 67 - OtherOther 8,038.72 1,526,096.65 2,102,100.00 3,445.16 654,041.40 900,900.00 - - - 3,003,000.00 822,861.95 Program: 2100 - Human Resources Total:68,241.57 1,717,860.76 2,823,800.00 29,246.29 736,225.85 1,210,200.00 - - - 4,034,000.00 1,579,913.39 - - - - - - Program: 2200 - Public Affairs - - - - - - 51 - LaborLabor 43,315.44 57,697.18 401,800.00 18,563.76 24,727.37 172,200.00 - - - 574,000.00 491,575.45 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 479.91 479.91 11,900.00 205.67 205.67 5,100.00 - - - 17,000.00 16,314.42 56 - BenefitsBenefits 8,303.52 43,026.56 118,300.00 3,558.55 18,439.82 50,700.00 - - - 169,000.00 107,533.62 62 - Materials and SuppliesMaterials and Supplies 677.83 2,542.06 81,900.00 290.50 1,089.46 35,100.00 - - - 117,000.00 113,368.48 63 - Contract ServicesContract Services 9,441.99 33,957.33 460,600.00 4,046.56 14,553.17 197,400.00 - - - 658,000.00 609,489.50 64 - UtilitiesUtilities 187.40 681.93 26,600.00 80.32 292.26 11,400.00 - - - 38,000.00 37,025.81 65 - Professional DevelopmentProfessional Development - 1,984.94 40,600.00 - 850.69 17,400.00 - - - 58,000.00 55,164.37 Program: 2200 - Public Affairs Total:62,406.09 140,369.91 1,141,700.00 26,745.36 60,158.44 489,300.00 - - - 1,631,000.00 1,430,471.65 - - - - - - Program: 2300 - Conservation - - - - - - 51 - LaborLabor 13,800.00 18,385.06 126,000.00 - - - - - - 126,000.00 107,614.94 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 258.75 258.75 7,000.00 - - - - - - 7,000.00 6,741.25 56 - BenefitsBenefits 3,727.59 6,856.53 45,000.00 - - - - - - 45,000.00 38,143.47 62 - Materials and SuppliesMaterials and Supplies - 200.00 57,000.00 - - - - - - 57,000.00 56,800.00 63 - Contract ServicesContract Services 149.79 2,672.63 307,000.00 - - - - - - 307,000.00 304,327.37 64 - UtilitiesUtilities 38.34 76.68 16,000.00 - - - - - - 16,000.00 15,923.32 65 - Professional DevelopmentProfessional Development - - 15,000.00 - - - - - - 15,000.00 15,000.00 67 - OtherOther 4,861.19 12,586.31 85,000.00 - - - - - - 85,000.00 72,413.69 Program: 2300 - Conservation Total:22,835.66 41,035.96 658,000.00 - - - - - - 658,000.00 616,964.04 Program: 3000 - Finance & Accounting - - - - - - 51 - LaborLabor 66,264.80 88,378.89 613,900.00 28,399.22 37,876.69 263,100.00 - - - 877,000.00 750,744.42 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 3,297.30 3,894.09 9,100.00 1,413.13 1,668.90 3,900.00 - - - 13,000.00 7,437.01 56 - BenefitsBenefits 16,651.10 123,963.26 301,000.00 7,135.72 65,638.87 129,000.00 - - - 430,000.00 240,397.87 62 - Materials and SuppliesMaterials and Supplies 111.76 1,128.21 4,900.00 47.89 483.50 2,100.00 - - - 7,000.00 5,388.29 63 - Contract ServicesContract Services 3,275.22 5,590.47 157,500.00 1,149.78 1,865.81 67,500.00 - - - 225,000.00 217,543.72 64 - UtilitiesUtilities 94.30 188.60 2,800.00 40.41 80.82 1,200.00 - - - 4,000.00 3,730.58 65 - Professional DevelopmentProfessional Development - 4,354.00 24,500.00 - 1,866.00 10,500.00 - - - 35,000.00 28,780.00 67 - OtherOther - - - - - - - - - - - Program: 3000 - Finance & Accounting Total:89,694.48 227,497.52 1,113,700.00 38,186.15 109,480.59 477,300.00 - - - 1,591,000.00 1,254,021.89 - - - - - - Month Ended August 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 August 31, 2025 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 3200 - Information Technology - - - - - - 51 - LaborLabor 39,537.25 52,685.27 392,000.00 16,944.55 22,579.46 168,000.00 - - - 560,000.00 484,735.27 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 11,928.63 122,569.12 247,100.00 5,112.10 52,529.49 105,900.00 - - - 353,000.00 177,901.39 62 - Materials and SuppliesMaterials and Supplies 1,353.47 3,227.59 56,700.00 580.07 1,383.28 24,300.00 - - - 81,000.00 76,389.13 63 - Contract ServicesContract Services 17,625.58 67,308.47 668,500.00 7,553.83 28,846.51 286,500.00 - - - 955,000.00 858,845.02 64 - UtilitiesUtilities 995.98 1,991.99 8,400.00 426.85 853.71 3,600.00 - - - 12,000.00 9,154.30 65 - Professional DevelopmentProfessional Development - 2,049.08 11,900.00 - 878.18 5,100.00 - - - 17,000.00 14,072.74 Program: 3200 - Information Technology Total:71,440.91 249,831.52 1,384,600.00 30,617.40 107,070.63 593,400.00 - - - 1,978,000.00 1,621,097.85 - - - - - - Program: 3300 - Customer Service - - - - - - 51 - LaborLabor 55,540.51 73,910.99 506,100.00 23,803.09 31,676.14 216,900.00 - - - 723,000.00 617,412.87 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 532.52 549.76 7,700.00 228.24 235.63 3,300.00 - - - 11,000.00 10,214.61 56 - BenefitsBenefits 16,116.16 99,977.90 244,300.00 6,906.60 42,847.16 104,700.00 - - - 349,000.00 206,174.94 62 - Materials and SuppliesMaterials and Supplies 167.66 425.69 4,900.00 71.85 182.44 2,100.00 - - - 7,000.00 6,391.87 63 - Contract ServicesContract Services 31,034.06 123,123.09 737,800.00 13,300.32 52,767.06 316,200.00 - - - 1,054,000.00 878,109.85 64 - UtilitiesUtilities 1,125.04 13,774.95 149,800.00 - 4,973.61 64,200.00 - - - 214,000.00 195,251.44 65 - Professional DevelopmentProfessional Development - 87.22 11,200.00 - 37.38 4,800.00 - - - 16,000.00 15,875.40 67 - OtherOther 199.98 7,349.76 4,200.00 - - 1,800.00 - - - 6,000.00 (1,349.76) Program: 3300 - Customer Service Total:104,715.93 319,199.36 1,666,000.00 44,310.10 132,719.42 714,000.00 - - - 2,380,000.00 1,928,081.22 - - - - - - Program: 3400 - Meter Services - - - - - - 51 - LaborLabor 20,342.40 27,214.67 186,000.00 - - - - - - 186,000.00 158,785.33 53 - OvertimeOvertime 1,589.25 1,970.67 6,000.00 - - - - - - 6,000.00 4,029.33 56 - BenefitsBenefits 6,826.91 41,022.45 109,000.00 - - - - - - 109,000.00 67,977.55 62 - Materials and SuppliesMaterials and Supplies - 34.80 4,000.00 - - - - - - 4,000.00 3,965.20 63 - Contract ServicesContract Services 136.72 1,225.12 8,000.00 - - - - - - 8,000.00 6,774.88 64 - UtilitiesUtilities 114.36 228.72 2,000.00 - - - - - - 2,000.00 1,771.28 65 - Professional DevelopmentProfessional Development - - - - - - - - - - - Program: 3400 - Meter Services Total:29,009.64 71,696.43 315,000.00 - - - - - - 315,000.00 243,303.57 - - - - - - Program: 4000 - Engineering - - - - - - 51 - LaborLabor 50,086.39 64,927.79 474,600.00 21,465.61 28,619.48 203,400.00 - - - 678,000.00 584,452.73 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 10,019.14 18,106.61 112,700.00 4,293.88 7,759.98 48,300.00 - - - 161,000.00 135,133.41 62 - Materials and SuppliesMaterials and Supplies 67.88 143.89 4,200.00 29.09 61.67 1,800.00 - - - 6,000.00 5,794.44 63 - Contract ServicesContract Services 778.00 2,931.00 436,800.00 162.00 162.00 187,200.00 - - - 624,000.00 620,907.00 64 - UtilitiesUtilities 6,820.07 19,870.04 68,600.00 57.21 124.98 29,400.00 - - - 98,000.00 78,004.98 65 - Professional DevelopmentProfessional Development - 104.99 9,100.00 - 45.00 3,900.00 - - - 13,000.00 12,850.01 Program: 4000 - Engineering Total:67,771.48 106,084.32 1,106,000.00 26,007.79 36,773.11 474,000.00 - - - 1,580,000.00 1,437,142.57 - - - - - - Program: 5000 - Water Production - - - - - - 51 - LaborLabor 99,719.36 134,558.95 920,000.00 - - - - - - 920,000.00 785,441.05 53 - OvertimeOvertime 9,792.04 11,754.52 89,000.00 - - - - - - 89,000.00 77,245.48 54 - StandbyStandby 4,089.68 5,543.41 47,000.00 - - - - - - 47,000.00 41,456.59 56 - BenefitsBenefits 26,047.30 183,494.70 419,000.00 - - - - - - 419,000.00 235,505.30 61 - Water SupplyWater Supply - 251,600.00 823,000.00 - - - - - - 823,000.00 571,400.00 62 - Materials and SuppliesMaterials and Supplies 14,687.59 62,399.00 288,000.00 - - - - - - 288,000.00 225,601.00 63 - Contract ServicesContract Services 1,818.42 24,007.82 511,000.00 - - - - - - 511,000.00 486,992.18 64 - UtilitiesUtilities 1,900.49 368,989.88 3,099,000.00 - - - - - - 3,099,000.00 2,730,010.12 65 - Professional DevelopmentProfessional Development 899.53 1,267.28 11,000.00 - - - - - - 11,000.00 9,732.72 Program: 5000 - Water Production Total:158,954.41 1,043,615.56 6,207,000.00 - - - - - - 6,207,000.00 5,163,384.44 - - - - - - Program: 5100 - Water Treatment - - - - - - 51 - LaborLabor 33,955.20 45,796.42 312,000.00 - - - - - - 312,000.00 266,203.58 53 - OvertimeOvertime 2,211.98 3,195.08 39,000.00 - - - - - - 39,000.00 35,804.92 56 - BenefitsBenefits 8,732.20 110,843.53 192,000.00 - - - - - - 192,000.00 81,156.47 62 - Materials and SuppliesMaterials and Supplies 2,782.65 37,154.40 285,000.00 - - - - - - 285,000.00 247,845.60 63 - Contract ServicesContract Services 1,658.87 11,223.04 664,000.00 - - - - - - 664,000.00 652,776.96 64 - UtilitiesUtilities 38,705.52 70,614.14 243,000.00 - - - - - - 243,000.00 172,385.86 Program: 5100 - Water Treatment Total:88,046.42 278,826.61 1,735,000.00 - - - - - - 1,735,000.00 1,456,173.39 - - - - - - Program: 5200 - Water Quality - - - - - - 51 - LaborLabor 32,133.61 42,787.41 267,000.00 - - - - - - 267,000.00 224,212.59 53 - OvertimeOvertime 286.54 286.54 12,000.00 - - - - - - 12,000.00 11,713.46 56 - BenefitsBenefits 8,807.56 63,438.99 131,000.00 - - - - - - 131,000.00 67,561.01 62 - Materials and SuppliesMaterials and Supplies 5,432.55 8,039.69 29,000.00 - - - - - - 29,000.00 20,960.31 63 - Contract ServicesContract Services 5,979.08 20,665.16 159,000.00 - - - - - - 159,000.00 138,334.84 64 - UtilitiesUtilities - - 2,000.00 - - - - - - 2,000.00 2,000.00 65 - Professional DevelopmentProfessional Development - 530.96 7,000.00 - - - - - - 7,000.00 6,469.04 Program: 5200 - Water Quality Total:52,639.34 135,748.75 607,000.00 - - - - - - 607,000.00 471,251.25 - - - - - - Page 5 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended August 31, 2025 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 6000 - Maintenance Administration - - - - - - 51 - LaborLabor 23,710.75 31,572.70 212,400.00 2,634.53 3,508.07 23,600.00 - - - 236,000.00 200,919.23 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 272.93 272.93 1,800.00 30.33 30.33 200.00 - - - 2,000.00 1,696.74 54 - StandbyStandby 4,958.18 6,192.95 49,500.00 550.92 688.12 5,500.00 - - - 55,000.00 48,118.93 56 - BenefitsBenefits 8,043.36 52,403.06 117,900.00 893.54 5,822.35 13,100.00 - - - 131,000.00 72,774.59 62 - Materials and SuppliesMaterials and Supplies - - 2,700.00 - - 300.00 - - - 3,000.00 3,000.00 63 - Contract ServicesContract Services 80.24 159.49 1,800.00 8.92 17.72 200.00 - - - 2,000.00 1,822.79 64 - UtilitiesUtilities 2,682.87 4,357.56 36,900.00 298.10 484.18 4,100.00 - - - 41,000.00 36,158.26 65 - Professional DevelopmentProfessional Development - 546.13 20,700.00 - 31.23 2,300.00 - - - 23,000.00 22,422.64 67 - OtherOther - - - - - Program: 6000 - Maintenance Administration Total:39,748.33 95,504.82 443,700.00 4,416.34 10,582.00 49,300.00 - - - 493,000.00 386,913.18 - - - - - - Program: 6100 - Water Maintenance - - - - - - 51 - LaborLabor 148,488.89 178,654.34 1,292,000.00 - - - - - - 1,292,000.00 1,113,345.66 53 - OvertimeOvertime 67,855.21 78,006.93 430,000.00 - - - - - - 430,000.00 351,993.07 56 - BenefitsBenefits 48,315.00 222,295.84 623,000.00 - - - - - - 623,000.00 400,704.16 62 - Materials and SuppliesMaterials and Supplies 58,474.75 98,159.51 947,000.00 - - - - - - 947,000.00 848,840.49 63 - Contract ServicesContract Services 11,826.14 126,500.19 632,000.00 - - - - - - 632,000.00 505,499.81 64 - UtilitiesUtilities - 48.98 - - - - - - - - (48.98) Program: 6100 - Water Maintenance Total:334,959.99 703,665.79 3,924,000.00 - - - - - - 3,924,000.00 3,220,334.21 - - - - - - Program: 6200 - Wastewater Collection - - - - - - 51 - LaborLabor - - - 41,479.21 50,538.82 411,000.00 - - - 411,000.00 360,461.18 53 - OvertimeOvertime - - - 2,009.73 2,150.10 11,000.00 - - - 11,000.00 8,849.90 56 - BenefitsBenefits - - - 8,128.71 55,545.48 187,000.00 - - - 187,000.00 131,454.52 62 - Materials and SuppliesMaterials and Supplies - - - - 12,377.92 38,000.00 - - - 38,000.00 25,622.08 63 - Contract ServicesContract Services - - - 12,575.44 48,115.64 343,000.00 - - - 343,000.00 294,884.36 64 - UtilitiesUtilities - - - - - - - - - - - 65 - Professional DevelopmentProfessional Development - - - - - - - - - - - Program: 6200 - Wastewater Collection Total:- - - 64,193.09 168,727.96 990,000.00 - - - 990,000.00 821,272.04 - - - - - - Program: 6300 - Water Reclamation - - - - - - 51 - LaborLabor - - - - - - 122,974.34 169,075.49 1,301,000.00 1,301,000.00 1,131,924.51 52 - Temporary LaborTemporary Labor - - - - - - 9,390.10 21,226.15 - - (21,226.15) 53 - OvertimeOvertime - - - - - - 38,576.05 49,209.88 280,000.00 280,000.00 230,790.12 54 - StandbyStandby - - - - - - 6,105.76 7,860.56 65,000.00 65,000.00 57,139.44 56 - BenefitsBenefits - - - - - - 35,042.78 252,570.91 608,000.00 608,000.00 355,429.09 62 - Materials and SuppliesMaterials and Supplies - - - - - - 53,489.82 94,585.29 2,008,000.00 2,008,000.00 1,913,414.71 63 - Contract ServicesContract Services - - - - - - 109,293.57 333,925.83 4,344,000.00 4,344,000.00 4,010,074.17 64 - UtilitiesUtilities - - - - - - 279,745.64 545,320.96 1,894,000.00 1,894,000.00 1,348,679.04 65 - Professional DevelopmentProfessional Development - - - - - - - 321.82 12,000.00 12,000.00 11,678.18 Program: 6300 - Water Reclamation Total:- - - - - - 654,618.06 1,474,096.89 10,512,000.00 10,512,000.00 9,037,903.11 - - - - - - Program: 7000 - Facilities Maintenance - - - - - - 51 - LaborLabor 18,619.81 24,724.68 217,000.00 7,979.87 10,590.83 93,000.00 - 113.88 - 310,000.00 274,570.61 53 - OvertimeOvertime 1,651.14 1,721.90 9,800.00 707.63 737.96 4,200.00 - - - 14,000.00 11,540.14 56 - BenefitsBenefits 5,592.86 43,213.92 120,400.00 2,396.92 18,659.61 51,600.00 - 12.60 - 172,000.00 110,113.87 62 - Materials and SuppliesMaterials and Supplies 7,540.36 11,537.80 66,500.00 3,231.59 4,944.78 28,500.00 - - - 95,000.00 78,517.42 63 - Contract ServicesContract Services 69,003.08 362,101.78 893,900.00 27,263.12 149,339.03 383,100.00 - - - 1,277,000.00 765,559.19 64 - UtilitiesUtilities 11,779.83 37,729.25 275,100.00 3,512.12 11,791.49 117,900.00 - - - 393,000.00 343,479.26 65 - Professional DevelopmentProfessional Development - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 Program: 7000 - Facilities Maintenance Total:114,187.08 481,029.33 1,584,800.00 45,091.25 196,063.70 679,200.00 - 126.48 - 2,264,000.00 1,586,780.49 - - - Program: 7100 - Fleet Maintenance - - - - - - 51 - LaborLabor 8,673.84 11,551.47 79,800.00 3,717.36 4,950.63 34,200.00 - - - 114,000.00 97,497.90 53 - OvertimeOvertime 731.87 921.61 2,100.00 313.65 394.97 900.00 - - - 3,000.00 1,683.42 56 - BenefitsBenefits 2,454.23 4,556.00 30,100.00 1,051.83 1,812.68 12,900.00 - - - 43,000.00 36,631.32 62 - Materials and SuppliesMaterials and Supplies 1,169.63 22,086.21 126,000.00 501.25 9,465.52 54,000.00 - - - 180,000.00 148,448.27 63 - Contract ServicesContract Services 11,329.76 22,768.98 214,200.00 4,855.62 9,758.15 91,800.00 - - - 306,000.00 273,472.87 64 - UtilitiesUtilities 15,650.49 26,681.49 196,700.00 6,681.63 11,409.21 84,300.00 - - - 281,000.00 242,909.30 65 - Professional DevelopmentProfessional Development - 99.00 2,800.00 - - 1,200.00 - - - 4,000.00 3,901.00 Program: 7100 - Fleet Maintenance Total:40,009.82 88,664.76 651,700.00 17,121.34 37,791.16 279,300.00 - - - 931,000.00 804,544.08 - - - Program: 8000 - Capital - - - - - 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated - - - - - - - - - - - 71 - Debt ServiceDebt Service - Principal - - 1,518,000.00 - - 385,000.00 - - 4,527,000.00 6,430,000.00 6,430,000.00 75 - Other Non Operating ExpenseDebt Service - Interest - - 747,000.00 - - 95,000.00 - 360.00 3,204,000.00 4,046,000.00 4,045,640.00 81 - Capital ImprovementCapital Improvement 47,377.18 88,346.99 - - - - - - - - (88,346.99) 82 - Capital OutlayCapital Outlay 13,849.64 56,851.68 - 5,935.56 5,935.56 - - - - - (62,787.24) 83 - Accounting Income Add backAccounting Income Add back (47,377.18) (88,346.99) - - - - - - - - 88,346.99 88 - Transfer from ReservesTransfer to Reserves - - - - - - - - - - - 99 - 99Transfer from Reserves - - - - - - - - - - - Program: 8000 - Capital Total:13,849.64 56,851.68 2,265,000.00 5,935.56 5,935.56 480,000.00 - 360.00 7,731,000.00 10,476,000.00 10,412,852.76 Total Surplus (Deficit):2,176,032.53$ 1,882,005.15$ 2,736,000.00$ 344,974.10$ (105,749.39)$ 175,000.00$ 660,169.64$ 1,361,438.62$ 26,000.00$ 2,937,000.00$ (200,694.38)$ Page 6 of 6 Agenda Item #2d November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2d Consent Item 1 6 7 6 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve September 2025 Disbursements: Accounts payable disbursements for the period include check numbers 266075 through 266238, bank drafts, and ACH payments in the amount of $6,327,021.77 and $561,798.25 for payroll RECOMMENDATION That the Board of Directors approve the District's expense disbursements for the period September 1, 2025 through September 30, 2025 in the amount of $6,888,820.02. BACKGROUND / ANALYSIS The payment register for supplies, materials, services, and payroll for September 2025 is attached for review and approval. This process provides the Board of Directors and the public with an opportunity to review the expenses of the District. Accounts Payable are processed weekly, while payroll is processed bi-weekly. District Policy 7.1 provides the requirements for purchases and contracts, and all supporting documents are maintained by the Purchasing Agent. Accounts payable disbursements for the period include check numbers 266075 through 266238, bank drafts, and ACH Payments in the amount of $6,327,021.77 and $561,798.25, for payroll. Significant expenses greater than or equal to $50,000 are further explained below: Agenda Item #2d November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #2d Consent Item 1 6 7 6 DISTRICT PILLARS AND STRATEGIES II - Sustainability, Transparency, and Accountability a. Uphold Transparent and Accountable Fiscal and Resource Management REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. FISCAL IMPACT This item is funded in the current fiscal year budget. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS September 2025 Payment Register P V D A 1 S S 1$ 2 D T O 5$ PAYMENT REGISTER SEPTEMBER 1 2025 - SEPTEMBER 30 2025 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 09/04/2025 266075 MERICAN FIDELITY ASSURANCE COMPANY (FSA)1,557.70 09/04/2025 266076 PPLEONE EMPLOYMENT SERVICE 538.92 09/04/2025 266077 VIDEX INDUSTRIES, LLC 690.00 09/04/2025 266078 BALFOUR BEATTY INFRASTRUCTURE, INC 661,104.28 09/04/2025 266079 CHEM-TECH INTERNATIONAL INC 15,767.79 09/04/2025 266080 CITY OF HIGHLAND 350.00 09/04/2025 266081 COMMERCIAL GATE CO., INC.195.00 09/04/2025 266082 DIRECT 294.98 09/04/2025 266083 EEC ENVIRONMENTAL 15,935.10 09/04/2025 266084 EQUIPMENTSHARE.COM INC 172.40 09/04/2025 266085 EVERSOFT, INC 330.14 09/04/2025 266086 EYE MED VISION CARE 1,603.80 09/04/2025 266087 FULL SPECTRUM PLUMBING, INC.7,403.24 09/04/2025 266088 GEOTECH ENVIRONMENTAL EQUIPMENT, INC.611.42 09/04/2025 266089 GRACE SANTOS 146.00 09/04/2025 266090 JUAN D. BASOLS 1,674.18 09/04/2025 266091 K & L HARDWARE 66.77 09/04/2025 266092 METROPOLITAN LIFE INS CO 70.14 09/04/2025 266093 RYAN HERCO FLOW SOLUTIONS 918.58 09/04/2025 266094 UNITED SITE SERVICES OF CALIFORNIA, INC 132.95 09/04/2025 266095 WEST COAST COMMERCIAL AIR GOLDEN STATE COMPRESSOR, INC.309.59 09/05/2025 266096 PATRICK JOHNSTON 1,000.00 09/11/2025 266097 CS SUPPORT 26.00 09/11/2025 266098 MERICAN FIDELITY ASSURANCE COMPANY 4,587.81 09/11/2025 266099 PPLEONE EMPLOYMENT SERVICE 538.92 09/11/2025 266100 BURGESS MOVING & STORAGE 405.65 09/11/2025 266101 BURRTEC WASTE/ 5455 INDUSTRIAL PKWY 797.51 09/11/2025 266102 BURRTEC WASTE/ E. 111 MILL ST 193.75 09/11/2025 266103 CHASE TRUCK MOBILE SERVICE 3,777.96 09/11/2025 266105 CHEM-TECH INTERNATIONAL INC 42,115.53 09/11/2025 266106 COSTIN PUBLIC OUTREACH GROUP, INC 1,165.00 09/11/2025 266107 EVERSOFT, INC 779.71 09/11/2025 266108 EXPERIAN 355.60 09/11/2025 266109 FEDEX FREIGHT WEST, INC.189.00 09/11/2025 266110 FIRST CHOICE SERVICES 45.00 09/11/2025 266111 GEOTECH ENVIRONMENTAL EQUIPMENT, INC.150.21 09/11/2025 266112 HARPER & ASSOCIATES ENGINEERING, INC 17,948.00 09/11/2025 266113 HEALTH AND HUMAN RESOURCE CENTER INC.121.50 09/11/2025 266114 JAMES LITHO 2,361.28 09/11/2025 266115 K & L HARDWARE 143.07 09/11/2025 266116 KONICA MINOLTA BUSINESS SOLUTIONS 198.96 09/11/2025 266117 MICHELLE SMITH 575.00 09/11/2025 266118 NAVIGATING PREPAREDNESS ASSOCIATES LLC 18,605.00 09/11/2025 266119 ORANGE COUNTY WINWATER WORKS 11,470.38 09/11/2025 266120 O'REILLYS AUTO PARTS 429.99 PAYMENT REGISTER SEPTEMBER 1, 2025 - SEPTEMBER 30, 2025 Page 1 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 09/11/2025 266121 PRO-WEST & ASSOC., INC 7,591.46 09/11/2025 266122 ROCKWELL ENGINEERING AND EQUIPMENT CO 5,800.72 09/11/2025 266123 RYAN HERCO FLOW SOLUTIONS 480.49 09/11/2025 266124 SAN BERNARDINO COUNTY SHERIFF 580.08 09/11/2025 266125 SO CAL GAS 80.91 09/11/2025 266126 SOUTHERN CALIFORNIA EDISON COMPANY 556,059.76 09/11/2025 266127 ULINE, INC.4,253.89 09/11/2025 266128 UNIFIRST CORPORATION 4,269.56 09/11/2025 266131 WATERWISE CONSULTING, INC.3,558.24 09/11/2025 266132 WEB ADVANCED CORPORATION 3,043.75 09/11/2025 266133 WESTERN WATER WORKS SUPPLY CO., INC 233.17 09/11/2025 266134 YO FIRE 12,946.17 09/18/2025 266135 MERICAN FIDELITY ASSURANCE COMPANY (FSA)1,557.70 09/18/2025 266136 MERITAS LIFE INSURANCE CORP (DENTAL)11,978.88 09/18/2025 266137 BURRTEC WASTE/ 5455 INDUSTRIAL PKWY 278.05 09/18/2025 266138 BURRTEC WASTE/ E. 111 MILL ST 2,374.36 09/18/2025 266139 CHEM-TECH INTERNATIONAL INC 15,211.43 09/18/2025 266140 CITY OF HIGHLAND 1,750.00 09/18/2025 266141 CULLIGAN OF ONTARIO 284.60 09/18/2025 266142 D&H WATER SYSTEMS 830.00 09/18/2025 266143 DXP ENTERPRISES, INC 4,440.00 09/18/2025 266144 EQUIPMENTSHARE.COM INC 43,120.06 09/18/2025 266145 EUCLID MANAGERS, INSURANCE SERVICES INC.240.00 09/18/2025 266146 K & L HARDWARE 40.34 09/18/2025 266147 KEVIN QUIGGLE 2,986.00 09/18/2025 266148 KONICA MINOLTA BUSINESS SOLUTIONS 322.42 09/18/2025 266149 LIEBERT CASSIDY WHITMORE LCW 4,585.00 09/18/2025 266150 LOGICALIS, INC 8,439.76 09/18/2025 266151 NAVIGATING PREPAREDNESS ASSOCIATES LLC 21,597.50 09/18/2025 266152 POLYDYNE INC.16,883.45 09/18/2025 266153 R. F. MACDONALD CO., LLC 6,465.00 09/18/2025 266154 RYAN HERCO FLOW SOLUTIONS 1,711.85 09/18/2025 266155 SOUTHERN CALIFORNIA EDISON COMPANY 28.94 09/18/2025 266156 SPECTRUM 13,232.53 09/18/2025 266157 TEXAS LIFE INSURANCE COMPANY 818.86 09/18/2025 266158 TRI-CITIES ANSWERING SERVICE & CALL CENTER, INC.937.35 09/18/2025 266159 TRINITY CONSULTANTS, INC.4,728.75 09/18/2025 266160 TROJAN TECHNOLOGIES CORP 2,849.04 09/18/2025 266161 TRUSSELL TECHNOLOGIES.INC 16,575.00 09/18/2025 266162 ULINE, INC.9,440.58 09/18/2025 266163 UNIVAR SOLUTIONS USA, INC 11,434.50 09/18/2025 266164 WESTAIR GASES & EQUIPMENT, INC.110.50 09/18/2025 266165 HILLARY ORBAN 100.00 09/18/2025 266166 CAROLYN WHALEY 45.04 09/18/2025 266167 SESARIO PEREZ 53.33 09/18/2025 266168 SLOBODAN STIJEPOVIC 63.67 09/18/2025 266169 RIDGEWOOD PROPERTY INVESTMENTS,LLC 127.74 09/18/2025 266170 GENTRY GENERAL ENGINEERING INC 3,363.12 09/18/2025 266171 PGC BUILDERS, INC 3,090.20 09/18/2025 266172 CANYON SPRINGS ENTERPRISES 2,383.10 09/18/2025 266173 ELEVEN WESTERN BUILDERS,INC 2,700.00 09/18/2025 266174 CT & T CONCRETE PAVING 3,202.30 09/18/2025 266175 MDM CONSTRUCTION INC 3,261.28 09/18/2025 266176 MATICH CORPORATION 1,781.18 PAYMENT REGISTER SEPTEMBER 1, 2025 - SEPTEMBER 30, 2025 Page 2 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 09/18/2025 266177 TIMOTHY BEAUDIN 4,222.32 09/18/2025 266178 RWA TRUST 113.19 09/18/2025 266179 JUAN ARELLANO 0.09 09/18/2025 266180 RCELIA CAVARIO 131.87 09/18/2025 266181 DAISY SANCHEZ 85.75 09/18/2025 266182 WH4 LLC 51.40 09/18/2025 266183 SM DESERT PROPERTIES LLC 39.60 09/18/2025 266184 GERARDO MONDRAGON 408.14 09/18/2025 266185 KENT LEWIS 30.27 09/18/2025 266186 4MASBASEBALL INC 350.71 09/18/2025 266187 4MASBASEBALL INC 438.18 09/18/2025 266188 RICHMOND AMERICAN HOMES 131.87 09/18/2025 266189 DANISE M WARE 70.73 09/18/2025 266190 KARMA INVESTMENTS CORP 61.85 09/18/2025 266191 CENTURY COMMUNITIES OF CALIFORNIA, LLC 272.10 09/18/2025 266192 CENTURY COMMUNITIES OF CALIFORNIA, LLC 266.75 09/18/2025 266193 CENTURY COMMUNITIES OF CALIFORNIA, LLC 261.56 09/18/2025 266194 CANYON SPRINGS ENTERPRISES 316.90 09/18/2025 266195 HVMJ LLC 3,016.53 09/18/2025 266196 US BANK & TRUST 94.31 09/25/2025 266197 CS SUPPORT 26.00 09/25/2025 266198 SAN BERNARDINO COUNTY SHERIFF 632.60 09/25/2025 266199 UTOZONE PARTS 169.05 09/25/2025 266200 DOBE INC.269.36 09/25/2025 266201 LTERNATIVE HOSE INC 589.97 09/25/2025 266202 M CONSERVATION GROUP INC 2,277.59 09/25/2025 266203 PPLEONE EMPLOYMENT SERVICE 535.68 09/25/2025 266204 T&T 588.98 09/25/2025 266205 BURRTEC WASTE/ 5455 INDUSTRIAL PKWY 5,988.10 09/25/2025 266206 CAL-MESA STEEL SUPPLY, INC 866.31 09/25/2025 266207 CHASE TRUCK MOBILE SERVICE 572.97 09/25/2025 266208 CHEM-TECH INTERNATIONAL INC 8,112.46 09/25/2025 266209 D&H WATER SYSTEMS 58,077.25 09/25/2025 266210 DENTAL HEALTH SERVICES 162.90 09/25/2025 266211 DIRECT 173.78 09/25/2025 266212 FIRST CHOICE SERVICES 1,111.14 09/25/2025 266213 HEALTH AND HUMAN RESOURCE CENTER INC.243.00 09/25/2025 266214 IB CONSULTING, LLC 1,386.56 09/25/2025 266215 ISABEL HERNANDEZ 1,145.00 09/25/2025 266216 JUAN D. BASOLS 245.00 09/25/2025 266217 K & L HARDWARE 329.45 09/25/2025 266218 METROPOLITAN LIFE INS CO 70.14 09/25/2025 266219 MIDWEST MOTOR SUPPLY CO INC 4,516.43 09/25/2025 266220 MIRATECH HOLDINGS INC.4,224.02 09/25/2025 266221 ORANGE COUNTY WINWATER WORKS 573.77 09/25/2025 266222 O'REILLYS AUTO PARTS 4,592.67 09/25/2025 266224 PETE'S ROAD SERVICE INC 4,688.67 09/25/2025 266225 PRO-WEST & ASSOC., INC 3,288.36 09/25/2025 266226 RAPID FIRE SAFETY & SECURITY LLC 862.89 09/25/2025 266227 RYAN HERCO FLOW SOLUTIONS 369.00 09/25/2025 266228 SO CAL GAS 14.79 09/25/2025 266229 SOUTHERN CALIFORNIA EDISON COMPANY 46,189.98 09/25/2025 266230 UNIFIRST CORPORATION 1,898.58 09/25/2025 266232 UNITED SITE SERVICES OF CALIFORNIA, INC 248.18 PAYMENT REGISTER SEPTEMBER 1, 2025 - SEPTEMBER 30, 2025 Page 3 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 09/25/2025 266233 US BANK CORPORATE TRUST SERVICES 3,350.00 09/25/2025 266234 ECTOR RESOURCES, INC. VECTOR US 3,260.00 09/25/2025 266235 ERIZON CONNECT FLEET USA LLC 914.72 09/25/2025 266236 WEB ADVANCED CORPORATION 2,862.50 09/25/2025 266237 WESTERN WATER WORKS SUPPLY CO., INC 46,294.14 09/25/2025 266238 YO FIRE 532.29 BANK DRAFTS 09/02/2025 DFT0005697 GLOBAL PAYMENTS 26,728.48 09/03/2025 DFT0005698 MERCHANT BANKCD 1,260.32 09/05/2025 DFT0005683 CALPERS,GASB & 1959 SURVIVOR BENEFITS 350.00 09/05/2025 DFT0005684 CA SDI TA 63.45 09/05/2025 DFT0005685 FEDERAL PAYROLL TA 546.42 09/05/2025 DFT0005686 MEDICARE 153.32 09/05/2025 DFT0005687 STATE PAYROLL TA 169.78 09/09/2025 DFT0005699 PAYNEARME, INC.155.22 09/10/2025 DFT0005716 FORTE, ACH DIRECT INC, ACH FEES 6,037.01 09/12/2025 DFT0005689 CA SDI TA 4,655.61 09/12/2025 DFT0005690 CALPERS/ DEFERRED COMPENSATION 29,254.62 09/12/2025 DFT0005691 CALPERS/ RETIREMENT 66,462.62 09/12/2025 DFT0005692 FEDERAL PAYROLL TA 47,728.39 09/12/2025 DFT0005693 MEDICARE 11,556.45 09/12/2025 DFT0005694 SOCIAL SECURITY 271.12 09/12/2025 DFT0005695 STATE DISBURSEMENT UNIT 908.77 09/12/2025 DFT0005696 STATE PAYROLL TA 19,279.86 09/15/2025 DFT0005700 TRANSFER TO CALIFORNIA CLASS INVESTMENT ACCOUNT 2,000,000.00 09/22/2025 DFT0005715 CBB 2,542.24 09/26/2025 DFT0005701 CA SDI TA 5,306.20 09/26/2025 DFT0005702 CALPERS/ DEFERRED COMPENSATION 28,730.15 09/26/2025 DFT0005703 CALPERS/ RETIREMENT 66,758.99 09/26/2025 DFT0005704 FEDERAL PAYROLL TA 57,343.30 09/26/2025 DFT0005705 MEDICARE 13,456.47 09/26/2025 DFT0005706 SOCIAL SECURITY 1,370.18 09/26/2025 DFT0005707 STATE DISBURSEMENT UNIT 908.77 09/26/2025 DFT0005708 STATE PAYROLL TA 21,979.87 09/26/2025 DFT0005709 CA SDI TA 174.24 09/26/2025 DFT0005710 FEDERAL PAYROLL TA 2,588.94 09/26/2025 DFT0005711 MEDICARE 421.10 09/26/2025 DFT0005712 STATE PAYROLL TA 1,023.69 09/30/2025 DFT0005714 PAYNEARME, INC.376.11 ACH PAYMENTS 09/04/2025 10016225 MAZON CAPITAL SERVICES, INC 480.19 09/04/2025 10016226 BARRY'S SECURITY SERVICES, INC 4,261.38 09/04/2025 10016227 BOOT BARN, INC 156.59 09/04/2025 10016228 CAROL CALES 639.18 09/04/2025 10016229 CLARK PEST CONTROL 424.00 09/04/2025 10016230 CLIFFORD RAY 120.00 09/04/2025 10016231 DAVID HERNANDEZ 675.20 09/04/2025 10016232 ED KING 850.00 09/04/2025 10016233 ELISEO OCHO 645.92 09/04/2025 10016234 FRONTIER COMMUNICATIONS 1,078.62 09/04/2025 10016235 HAAKER EQUIPMENT COMPANY & TOTAL CLEAN 1,374.70 09/04/2025 10016236 HARRINGTON INDUSTRIAL PLASTIC 643.79 PAYMENT REGISTER SEPTEMBER 1, 2025 - SEPTEMBER 30, 2025 Page 4 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 09/04/2025 10016237 JC LAW FIRM 6,684.51 09/04/2025 10016238 JOHN MUR 741.56 09/04/2025 10016239 KRIEGER & STEWART, INCORPORATED 4,128.70 09/04/2025 10016240 LINCOLN NATIONAL LIFE INS CO.2,790.43 09/04/2025 10016241 MIKE J. ROQUET CONSTRUCTION INC 10,900.00 09/04/2025 10016242 NORM TERRY 741.56 09/04/2025 10016243 NOVA LANDSCAPE GROUP, INC.1,749.00 09/04/2025 10016244 REBECCA KASTEN 708.40 09/04/2025 10016245 RICHARD BECERR 741.56 09/04/2025 10016246 SAFETY COMPLIANCE COMPANY 950.00 09/04/2025 10016247 SCN, SECURITY COMMUNICATION NETWORK, INC 5,561.50 09/04/2025 10016248 SDRMA, SPECIAL DISTRICT RISK MGMT 742.55 09/04/2025 10016249 STAPLES BUSINESS ADVANTAGE 114.49 09/04/2025 10016250 STEVE A. FILARSKY, ATTORNEY AT LAW 185.00 09/04/2025 10016251 UNDERGROUND SERVICE ALERT 738.00 09/04/2025 10016252 ERIZON WIRELESS 10,095.47 09/04/2025 10016254 YORK EMPLOYMENT SERVICES, INC.6,447.49 09/11/2025 10016255 LBERT A. WEBB ASSOCIATES 11,147.59 09/11/2025 10016256 MAZON CAPITAL SERVICES, INC 7,103.12 09/11/2025 10016257 BARRY'S SECURITY SERVICES, INC 3,715.79 09/11/2025 10016258 BOOT BARN, INC 400.00 09/11/2025 10016259 CLEARFLY COMMUNATIONS 88.72 09/11/2025 10016260 CORE & MAIN LP 91.90 09/11/2025 10016261 CORELOGIC SOLUTIONS, LLC 415.92 09/11/2025 10016262 EVWD EMPLOYEES EVENTS ASSOC 286.50 09/11/2025 10016263 FERGUSON ENTERPRISES, INC.1,018.32 09/11/2025 10016264 FLEETCREW, INC.414.00 09/11/2025 10016265 GENESIS INDUSTRIAL SUPPLY, INC 1,342.44 09/11/2025 10016266 GRAINGER 6,363.96 09/11/2025 10016267 HAAKER EQUIPMENT COMPANY & TOTAL CLEAN 7,617.11 09/11/2025 10016268 INFOSEND, INC 417.42 09/11/2025 10016269 JC LAW FIRM 10,395.00 09/11/2025 10016270 JOSE MILLAN 480.00 09/11/2025 10016271 LESLIE'S POOL SUPPLIES, INC.105.60 09/11/2025 10016272 MANAGED MOBILE, INC.10,638.28 09/11/2025 10016274 MARVIN'S MOBILE TRUCK WASH 855.00 09/11/2025 10016275 MINUTEMAN PRESS OF RANCHO CUCAMONG 2,521.98 09/11/2025 10016276 NOVA LANDSCAPE GROUP, INC.14,805.00 09/11/2025 10016277 PLUMBERS DEPOT INC.3,563.38 09/11/2025 10016278 QUADIENT, INC 453.37 09/11/2025 10016279 QUINN COMPANY 262.47 09/11/2025 10016280 SCN, SECURITY COMMUNICATION NETWORK, INC 2,220.00 09/11/2025 10016281 SG CREATIVE, LLC 6,210.00 09/11/2025 10016282 STERICYCLE, INC DBA SHRED-IT 273.42 09/11/2025 10016283 TSR PERFORMANCE 1,411.22 09/11/2025 10016284 YAHWEH POOLS 250.00 09/18/2025 10016285 DCOMP SYSTEMS, INC 100.00 09/18/2025 10016286 DVANCED INDUSTRIAL SOLUTIONS, INC 986.99 09/18/2025 10016287 DVANCED TELEMETRY SYSTEMS INTERNATIONAL, INC.6,000.00 09/18/2025 10016288 LLISON MECHANICAL, INC 28,592.16 09/18/2025 10016289 NTHESIS 12,069.95 09/18/2025 10016290 BARRY'S SECURITY SERVICES, INC 13,099.04 09/18/2025 10016291 BRAX COMPANY, INC.6,184.84 09/18/2025 10016292 CLARK PEST CONTROL 373.00 PAYMENT REGISTER SEPTEMBER 1, 2025 - SEPTEMBER 30, 2025 Page 5 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 09/18/2025 10016293 COUNTY OF SAN BERNARDINO, RECORDER- CLER 200.00 09/18/2025 10016294 DAVID WEAVER 591.30 09/18/2025 10016295 FRONTIER COMMUNICATIONS 46.73 09/18/2025 10016296 GENERAL PUMP COMPANY, INC.488.00 09/18/2025 10016297 GRAINGER 3,054.59 09/18/2025 10016298 HACH COMPANY 3,645.34 09/18/2025 10016299 HARRINGTON INDUSTRIAL PLASTIC 290.72 09/18/2025 10016300 MIKE J. ROQUET CONSTRUCTION INC 14,787.35 09/18/2025 10016301 MINUTEMAN PRESS OF RANCHO CUCAMONG 174.64 09/18/2025 10016302 PLUMBERS DEPOT INC.41,345.72 09/18/2025 10016303 RINCON CONSULTANTS, INC.6,456.55 09/18/2025 10016304 STERICYCLE, INC DBA SHRED-IT 192.43 09/18/2025 10016305 U.S. BANK OPERATIONS CENTER 1,379,287.00 09/18/2025 10016306 ALERO FLEET, WEX BAN 23,563.12 09/18/2025 10016307 WATER SYSTEMS CONSULTING, INC 2,594.00 09/18/2025 10016308 YORK EMPLOYMENT SERVICES, INC.3,055.06 09/18/2025 10016309 ZENON ENVIRONMENTAL CORP.24,030.41 09/18/2025 10016310 HARPER & ASSOCIATES ENGINEERING, INC 6,320.00 09/25/2025 10016311 EVWD EMPLOYEES EVENTS ASSOC 386.50 09/25/2025 10016312 CI PAYMENTS INC.46.15 09/25/2025 10016313 DCOMP SYSTEMS, INC 319.29 09/25/2025 10016314 MAZON CAPITAL SERVICES, INC 2,255.91 09/25/2025 10016316 RCADIS U.S., INC 14,350.00 09/25/2025 10016317 BARRY'S SECURITY SERVICES, INC 7,759.43 09/25/2025 10016318 CLARK PEST CONTROL 250.00 09/25/2025 10016319 CORE & MAIN LP 6,722.89 09/25/2025 10016320 EAGLE AERIAL PHOTOGRAPHY INC 39,281.00 09/25/2025 10016321 EUROFINS EATON ANALYTICAL, INC 29,635.00 09/25/2025 10016322 FLEETCREW, INC.414.00 09/25/2025 10016323 FRONTIER COMMUNICATIONS 1,271.32 09/25/2025 10016324 GENESIS INDUSTRIAL SUPPLY, INC 2,531.14 09/25/2025 10016325 GRAINGER 3,677.18 09/25/2025 10016326 JOSE MILLAN 5,020.00 09/25/2025 10016327 MANAGED MOBILE, INC.3,941.56 09/25/2025 10016328 MARVIN'S MOBILE TRUCK WASH 1,830.00 09/25/2025 10016329 MIKE J. ROQUET CONSTRUCTION INC 48,902.03 09/25/2025 10016330 MINUTEMAN PRESS OF RANCHO CUCAMONG 699.85 09/25/2025 10016331 PLUMBERS DEPOT INC.2,382.98 09/25/2025 10016332 QUADIENT, INC 372.02 09/25/2025 10016333 STAPLES BUSINESS ADVANTAGE 1,102.27 09/25/2025 10016334 STEVE A. FILARSKY, ATTORNEY AT LAW 4,387.50 09/25/2025 10016335 SYNAGRO - WWT, INC 111,043.09 09/25/2025 10016336 TSR PERFORMANCE 3,410.39 09/25/2025 10016337 ULCAN MATERIALS CO/ CALMAT CO 3,445.85 09/25/2025 10016338 WAXIE SANITARY SUPPLY 2,895.61 09/25/2025 10016339 WIRENET COMMUNICATIONS INC 4,512.00 09/25/2025 10016340 YORK EMPLOYMENT SERVICES, INC.3,055.06 TOTAL 6,327,021.77$ PAYMENT REGISTER SEPTEMBER 1, 2025 - SEPTEMBER 30, 2025 Page 6 of 6 Agenda Item #2e November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2e Consent Item 1 6 7 8 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Investment Report for Quarter Ended September 30, 2025 RECOMMENDATION That the Board of Directors accept and file the attached Investment Report for the quarter ended September 30, 2025. BACKGROUND / ANALYSIS California Government Code §53646(b) requires the Treasurer or CFO of a local agency to submit a quarterly report on the agency’s investments to the legislative body of the agency within 45 days of the end of each quarter. The attached Investment Report shows all the District’s cash and investments, restricted and unrestricted, as of September 30, 2025. Attachment A presents the investment securities purchased and retired during the quarter July to September 2025. Increases and decreases in highly liquid funds, such as LAIF, are explained in the narrative below. Unrestricted Investments LAIF The balance held in the Local Agency Investment Fund (LAIF) at the beginning of the quarter was $18,627,603. Interest earned during the previous quarter of $204,139 was posted to the account in July. There was one $2,000,000 withdrawal from, LAIF during the quarter, leaving a balance at the end of September of $16,831,742. LAIF earnings for the quarter ending September 30, 2025, were $194,297 calculated at an apportionment rate of 4.34%; down from 4.40% which had been in effect for the previous quarter. The earnings were posted to the District’s account on October 15, 2025. California CLASS The balance held in the California CLASS at the beginning of the quarter was $1,002,972. The District made one transfer into California CLASS during the quarter totaling $2,000,000. Interest earnings during the current quarter of $14,644 were posted to the account this quarter. The District transfers in and interest deposits received raised the balance to $3,017,616 which was the balance at the end of the quarter. Agenda Item #2e November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #2e Consent Item 1 6 7 8 U.S. Bank Fixed Income Account The District’s portfolio of investments in securities is held in a custodial account with U.S. Bank as recommended by California Government Code section 53601. Investment manager(s), currently just Citizen’s Business Bank Wealth Management, are granted access to the account to direct the reinvestment of proceeds when securities are called, or mature, in accordance with the District’s investment policy. The total (book) value of the assets held in the U.S. Bank custodial account increased from $16,831,628 to $16,953,624 during the quarter ended September 30, 2025. The balance in this account is held both in a money market account, $1,360,166, and in a $15,593,458 portfolio of Treasury and federal agency securities shown on Attachment A. There were no transfers into or out of the U.S. Bank account during the quarter. Net interest payments received on securities in the District’s portfolio were $114,608 and funds held in the money market account earned dividends of $7,941. Investment manager fees paid during the quarter were $3,000, and amortization on premiums / accretion of discounts taken at the time of purchase of certain securities, increased the value of the portfolio by $2,447. The following schedule summarizes the activity for Unrestricted Investments during the Quarter ended September 30, 2025: A B D ( P E F D A E L 1$($2$-$-$1$ C 1 2 1 --3 U 1 -1 (2 1 Restricted Investments The District has also engaged U.S. Bank to act as Trustee on behalf of bondholders of the District’s Series 2020A and 2020B Refunding Revenue bonds. Initially the accounts were used to distribute bond proceeds, and are now used to receive District deposits, from which the Trustee makes semi-annual payments to the bondholders. Semi-annual bond payment dates are April 1st and October 1st. Accordingly, deposits sufficient to cover principal and interest payments on October 1, 2025 were made to the accounts in September 2025. There were no other transactions that affected the account balances, except for nominal interest earnings on the balances that were held briefly in the accounts prior to the interest payments. Agenda Item #2e November 12, 20253 Meeting Date: November 12, 2025 Agenda Item #2e Consent Item 1 6 7 8 Summary Schedule of U.S. Bank Trustee Accounts The following schedule summarizes activity in the U.S. Bank Trust accounts for the Quarter ended September 30, 2025: 2 A B D D E T W P B P -$4$-$-$-$4$ I 1 -1 --1 P ------ 2 A B D D E T W P B P -$9$-$-$-$9$ I ------ P ------ 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 ATTACHMENTS Investment Report for the Quarter Ended September 2025 Attachment A-US Bank Investment Activity for Quarter Ended September 2025 EAST VALLEY WATER DISTRICT Investment Activity Month Ended September 30, 2025 Purch Units /Maturity Amort Cost Adjusted Cost Matured /Market Date Issuer CUSIP Yield Face Value Date Total Adjustment 7/1/2025 Purchases Called Total Water Sewer Reclamation Value Water 10/18/21 US Treasury Note 91282CAZ4 0.375%500,000 11/30/25 499,186.05 491.44 499,677.49 499,677.49 499,677.49 496,955.00 496,955.00 03/31/21 US Treasury Note (UST0026A 91282CBT7 0.750%500,000 03/31/26 499,204.44 266.24 499,470.68 499,470.68 499,470.68 492,410.00 492,410.00 12/08/23 US Treasury Note 91282CJL6 4.875%500,000 11/30/25 500,252.89 (199.04) 500,053.85 500,053.85 500,053.85 500,585.00 500,585.00 12/26/23 US Treasury Note 91282CJS1 4.250%500,000 12/31/25 499,913.24 499,913.24 499,913.24 499,913.24 500,350.00 500,350.00 12/27/23 US Treasury Note (UST 4326)91282CJP7 4.375%600,000 12/15/26 603,313.62 (581.20) 602,732.42 602,732.42 602,732.42 604,686.00 604,686.00 04/22/24 US Treasury Note 91282CJC6 4.625%200,000 10/15/26 199,410.68 119.04 199,529.72 199,529.72 199,529.72 201,850.00 201,850.00 04/05/24 US Treasury Note 91282CKH3 4.500%500,000 03/31/26 499,239.52 272.79 499,512.31 499,512.31 499,512.31 501,600.00 04/10/24 US Treasury Note 91282CJE2 5.000%400,000 10/31/25 399,940.85 15.30 399,956.15 399,956.15 399,956.15 400,252.00 400,252.00 4/10 & 4/11 US Treasury Note 91282CKJ9 4.500%800,000 04/15/27 796,531.59 499.26 797,030.85 797,030.85 797,030.85 809,872.00 809,872.00 09/23/24 US Treasury Note 91282CLL3 3.375%500,000 09/15/27 498,916.84 128.81 499,045.65 499,045.65 499,045.65 497,695.00 497,695.00 02/13/25 US Treasury Note UST4228 91282CMN8 4.125%200,000 02/15/28 199,633.56 32.53 199,666.09 199,666.09 199,666.09 202,836.00 202,836.00 05/15/25 US Treasury Note UST3728 91282CND9 3.625%200,000 05/15/28 299,495.77 41.18 299,536.95 299,536.95 299,536.95 300,960.00 300,960.00 07/30/20 FHLMC MTN 3134HAGV9 4.000%500,000 08/27/27 497,339.51 300.30 497,639.81 497,639.81 497,639.81 498,985.00 498,985.00 08/05/20 FHLMC MTN 3134GWMY9 0.625%100,000 08/19/25 100,000.00 100,000.00 100,000.00 - - - - 04/14/25 FHLMC MTN 3134HBKC4 4.150%100,000 04/17/28 500,000.00 500,000.00 500,000.00 500,000.00 500,555.00 500,555.00 05/07/25 FHLMC MTN 3134HBND9 4.520%300,000 11/07/28 300,000.00 300,000.00 300,000.00 300,000.00 299,739.00 299,739.00 09/24/24 Federal Home Loan Bank 3130B2UW3 4.000%500,000 06/10/27 500,000.00 500,000.00 500,000.00 - - - - 08/30/24 Federal Home Loan Bank 3130B2KW4 4.375%400,000 08/27/27 399,964.24 35.76 400,000.00 400,000.00 - - - - 09/23/21 Federal Home Loan Bank 3130APAZ8 1.030%200,000 09/30/26 200,000.00 200,000.00 200,000.00 200,000.00 194,820.00 03/25/21 Federal Home Loan Bank 3130ALUF9 1.000%300,000 03/30/26 300,000.00 300,000.00 300,000.00 300,000.00 295,752.00 295,752.00 09/17/21 Federal Home Loan Bank 3130AP6M2 1.020%400,000 09/30/26 400,000.00 400,000.00 400,000.00 400,000.00 389,632.00 389,632.00 10/25/24 Federal Home Loan Bank 3130B3G72 4.250%300,000 10/22/27 300,000.00 300,000.00 300,000.00 300,000.00 300,399.00 300,399.00 10/30/24 Federal Home Loan Bank 3130B3JC8 4.310%200,000 10/20/27 200,000.00 200,000.00 200,000.00 200,000.00 200,354.00 200,354.00 10/15/21 Federal Home Loan Bank 3130AKC95 0.550%200,000 10/29/25 199,821.08 136.20 199,957.28 199,957.28 199,957.28 199,444.00 10/15/21 Federal Home Loan Bank 3130APJ55 1.250%300,000 10/26/26 299,998.93 299,998.93 299,998.93 299,998.93 292,440.00 04/10/24 Federal Home Loan Bank 3130B0UQ0 5.000%500,000 04/15/27 500,000.00 500,000.00 500,000.00 500,000.00 501,765.00 501,765.00 04/22/24 Federal Home Loan Bank 3130B13F2 4.910%450,000 11/27/26 450,245.14 (54.12) 450,191.02 450,191.02 450,191.02 455,949.00 455,949.00 11/17/21 Federal Farm Credit Bank 3133ENEM8 1.430%200,000 11/23/26 200,000.00 200,000.00 200,000.00 200,000.00 194,922.00 194,922.00 12/20/24 Federal Home Loan Bank 3130B45M9 4.550%300,000 09/12/28 299,107.72 892.28 300,000.00 300,000.00 - - - 01/27/25 Federal Home Loan Bank 3130B4R52 4.500%500,000 10/27/28 500,000.00 500,000.00 500,000.00 500,000.00 503,400.00 503,400.00 01/24/25 Federal Home Loan Bank 3130B4SN2 4.500%500,000 07/28/28 500,000.00 500,000.00 500,000.00 500,000.00 503,090.00 02/18/25 Federal Home Loan Bank 3130B54T2 4.550%200,000 08/18/27 200,000.00 200,000.00 200,000.00 200,000.00 200,386.00 200,386.00 02/21/25 Federal Home Loan Bank 3130B4YG0 4.550%200,000 08/14/29 199,696.13 49.84 199,745.97 199,745.97 199,745.97 200,952.00 200,952.00 12/18/24 Federal Home Loan Bank 3130B4BW0 4.500%500,000 06/12/28 500,000.00 500,000.00 500,000.00 500,000.00 501,590.00 501,590.00 03/26/25 Federal Home Loan Bank 3130B5QY7 4.520%500,000 09/24/27 500,000.00 500,000.00 500,000.00 - - - - 04/16/25 Federal Home Loan Bank 3130B5XT0 4.050%300,000 10/21/27 300,000.00 300,000.00 300,000.00 300,000.00 299,448.00 299,448.00 05/08/25 Federal Home Loan Bank 3130B6CN4 4.125%200,000 05/03/30 200,000.00 200,000.00 200,000.00 200,000.00 199,540.00 199,540.00 05/22/25 Federal Home Loan Bank 3130B6JZ0 4.250%300,000 05/21/25 300,000.00 300,000.00 300,000.00 300,000.00 300,186.00 300,186.00 06/26/25 Federal Home Loan Bank 3130B6VG8 4.100%300,000 06/26/28 300,000.00 300,000.00 300,000.00 300,000.00 301,656.00 301,656.00 07/31/25 Federal Home Loan Bank 3130B72H6 4.300%500,000 07/15/30 - - 500,000.00 500,000.00 500,000.00 502,675.00 502,675.00 09/25/25 Federal Home Loan Bank 3130B7WY6 3.900%10/02/29 200,000.00 200,000.00 200,000.00 199,748.00 199,748.00 09/24/25 Federal Home Loan Bank 3130B7WD2 3.930%11/30/26 500,000.00 500,000.00 500,000.00 499,940.00 499,940.00 01/16/25 FNMA 3136GA5M7 4.550%300,000 01/13/28 299,944.95 299,944.95 299,944.95 299,944.95 299,793.00 299,793.00 12/20/24 FHLMC MTN 3134HAS61 4.500%400,000 12/17/27 399,960.00 399,960.00 399,960.00 399,960.00 400,280.00 400,280.00 03/31/25 FHLMC MTN 3134HBGK1 4.175%500,000 04/01/27 500,000.00 500,000.00 500,000.00 500,000.00 500,655.00 500,655.00 08/29/25 FHLMC MTN 3136GAPH6 4.065%350,000 08/27/30 - - 349,895.00 349,895.00 349,895.00 349,695.50 349,695.50 16,200,000.00 15,841,116.75 2,446.61 15,843,563.36 1,549,895.00 1,800,000.00 15,593,458.36 13,693,989.84 1,899,468.52 - 15,597,841.50 13,906,447.50 Adjusted Cost 9/30/2025 Attachment A Agenda Item #2f November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2f Consent Item 1 6 7 9 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Investment Transaction Report for Month Ended October 31, 2025 RECOMMENDATION That the Board of Directors accept and file the attached Investment Transaction report for the month ended October 31, 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 October, there were no District initiated deposits to, or withdrawals from the District’s LAIF account, but interest earned during the quarter ended September 30, 2025 of $194,297 was posted to the account on October 15, 2025, increasing the account balance to $17,026,039 at month end. During October, there were no District initiated deposits to, or withdrawals from the District’s California Cooperative Liquid Assets Securities System (California CLASS) account, but interest earned during the month ended October 31, 2025 of $10,736 was posted to the account, increasing the account balance to $3,028,352 at month end. Investments held in the District’s U.S. Bank Custodial Account totaled $16,953,624 at the beginning of October. During the month, earnings added $83,953 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 $535 to the adjusted cost basis for the investments, resulting in an account balance at the end of October of $17,037,112. Investment transactions within the U.S. Bank account during October included two maturities of $600,000 and three investment purchases for $1,404,938. At the end of October, the account balance was split between a mutual fund balance of $638,181, and federal securities shown on the attached schedule with a total balance of $16,398,931. Agenda Item #2f November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #2f Consent Item 1 6 7 9 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 ATTACHMENTS Investment Transaction Report for Month Ended Oct 2025 LAIF October 2025 CLASS October 2025 EAST VALLEY WATER DISTRICT Investment Activity Month Ended October 31, 2025 Purch Units /Maturity Amort Cost Adjusted Cost Matured /Market Date Issuer CUSIP Yield Face Value Date Total Adjustment 10/1/2025 Purchases Called Total Water Sewer Reclamation Value Water Sewer Reclamation 10/18/21 US Treasury Note 91282CAZ4 0.375%500,000 11/30/25 499,677.49 166.43 499,843.92 499,843.92 499,843.92 498,655.00 498,655.00 03/31/21 US Treasury Note (UST0026A91282CBT7 0.750%500,000 03/31/26 499,470.68 89.04 499,559.72 499,559.72 499,559.72 493,850.00 493,850.00 12/08/23 US Treasury Note 91282CJL6 4.875%500,000 11/30/25 500,053.85 (35.43) 500,018.42 500,018.42 500,018.42 500,285.00 500,285.00 12/26/23 US Treasury Note 91282CJS1 4.250%500,000 12/31/25 499,913.24 8.63 499,921.87 499,921.87 499,921.87 500,280.00 500,280.00 12/27/23 US Treasury Note (UST4326)91282CJP7 4.375%600,000 12/15/26 602,732.42 (182.38) 602,550.04 602,550.04 602,550.04 604,170.00 604,170.00 04/22/24 US Treasury Note 91282CJC6 4.625%200,000 10/15/26 199,529.72 36.54 199,566.26 199,566.26 199,566.26 201,646.00 201,646.00 04/05/24 US Treasury Note 91282CKH3 4.500%500,000 03/31/26 499,512.31 45.53 499,557.84 499,557.84 499,557.84 501,345.00 501,345.00 04/10/24 US Treasury Note (UST5025A)91282CJE2 5.000%400,000 10/31/25 399,956.15 43.85 400,000.00 400,000.00 - - - - 4/10 & 4/11 US Treasury Note 91282CKJ9 4.500%800,000 04/15/27 797,030.85 154.78 797,185.63 797,185.63 797,185.63 809,440.00 809,440.00 09/23/24 US Treasury Note 91282CLL3 3.375%500,000 09/15/27 499,045.65 32.09 499,077.74 499,077.74 499,077.74 497,890.00 497,890.00 02/13/25 US Treasury Note UST4228 91282CMN8 4.125%200,000 02/15/28 199,666.09 8.53 199,674.62 199,674.62 199,674.62 202,812.00 202,812.00 05/15/25 US Treasury Note UST3728 91282CND9 3.625%200,000 05/15/28 299,536.95 19.96 299,556.91 299,556.91 299,556.91 301,101.00 301,101.00 05/15/25 US Treasury Note UST3630 91282CPD7 3.625%400,000 05/15/28 - - - 399,875.00 399,875.00 399,875.00 398,532.00 398,532.00 05/15/25 US Treasury Note 91282CMA6 4.125%300,000 05/15/28 - (2.94) (2.94) 305,062.50 305,059.56 305,059.56 305,133.00 305,133.00 07/30/20 FHLMC MTN 3134HAGV9 4.000%500,000 08/27/27 497,639.81 90.61 497,730.42 497,730.42 497,730.42 499,120.00 499,120.00 04/14/25 FHLMC MTN 3134HBKC4 4.150%100,000 04/17/28 500,000.00 500,000.00 500,000.00 500,000.00 500,400.00 500,400.00 05/07/25 FHLMC MTN 3134HBND9 4.520%300,000 11/07/28 300,000.00 300,000.00 300,000.00 300,000.00 300,021.00 300,021.00 09/23/21 Federal Home Loan Bank 3130APAZ8 1.030%200,000 09/30/26 200,000.00 200,000.00 200,000.00 200,000.00 195,080.00 195,080.00 03/25/21 Federal Home Loan Bank 3130ALUF9 1.000%300,000 03/30/26 300,000.00 300,000.00 300,000.00 300,000.00 296,562.00 296,562.00 09/17/21 Federal Home Loan Bank 3130AP6M2 1.020%400,000 09/30/26 400,000.00 400,000.00 400,000.00 400,000.00 390,156.00 390,156.00 10/25/24 Federal Home Loan Bank 3130B3G72 4.250%300,000 10/22/27 300,000.00 300,000.00 300,000.00 300,000.00 300,231.00 300,231.00 10/30/24 Federal Home Loan Bank 3130B3JC8 4.310%200,000 10/20/27 200,000.00 200,000.00 200,000.00 200,000.00 200,288.00 200,288.00 10/15/21 Federal Home Loan Bank 3130AKC95 0.550%200,000 10/29/25 199,957.28 42.72 200,000.00 200,000.00 - - - - 10/15/21 Federal Home Loan Bank 3130APJ55 1.250%300,000 10/26/26 299,998.93 0.31 299,999.24 299,999.24 299,999.24 292,845.00 292,845.00 04/10/24 Federal Home Loan Bank 3130B0UQ0 5.000%500,000 04/15/27 500,000.00 500,000.00 500,000.00 500,000.00 501,350.00 501,350.00 04/22/24 Federal Home Loan Bank 3130B13F2 4.910%450,000 11/27/26 450,191.02 (3.38) 450,187.64 450,187.64 450,187.64 455,233.50 455,233.50 11/17/21 Federal Farm Credit Bank 3133ENEM8 1.430%200,000 11/23/26 200,000.00 200,000.00 200,000.00 200,000.00 195,152.00 195,152.00 01/27/25 Federal Home Loan Bank 3130B4R52 4.500%500,000 10/27/28 500,000.00 500,000.00 500,000.00 500,000.00 502,970.00 502,970.00 01/24/25 Federal Home Loan Bank 3130B4SN2 4.500%500,000 07/28/28 500,000.00 500,000.00 500,000.00 500,000.00 502,530.00 502,530.00 02/18/25 Federal Home Loan Bank 3130B54T2 4.550%200,000 08/18/27 200,000.00 200,000.00 200,000.00 200,000.00 200,324.00 200,324.00 02/21/25 Federal Home Loan Bank 3130B4YG0 4.550%200,000 08/14/29 199,745.97 20.20 199,766.17 199,766.17 199,766.17 200,764.00 200,764.00 12/18/24 Federal Home Loan Bank 3130B4BW0 4.500%500,000 06/12/28 500,000.00 500,000.00 500,000.00 500,000.00 501,210.00 501,210.00 04/16/25 Federal Home Loan Bank 3130B5XT0 4.050%300,000 10/21/27 300,000.00 300,000.00 300,000.00 300,000.00 299,424.00 299,424.00 05/08/25 Federal Home Loan Bank 3130B6CN4 4.125%200,000 05/03/30 200,000.00 200,000.00 200,000.00 200,000.00 199,584.00 199,584.00 05/22/25 Federal Home Loan Bank 3130B6JZ0 4.250%300,000 11/22/27 300,000.00 300,000.00 300,000.00 300,000.00 299,925.00 299,925.00 06/26/25 Federal Home Loan Bank 3130B6VG8 4.100%300,000 06/26/28 300,000.00 300,000.00 300,000.00 300,000.00 301,341.00 301,341.00 07/31/25 Federal Home Loan Bank 3130B72H6 4.300%500,000 07/15/30 500,000.00 500,000.00 500,000.00 500,000.00 502,340.00 502,340.00 09/25/25 Federal Home Loan Bank 3130B7WY6 3.900%10/02/29 200,000.00 200,000.00 200,000.00 200,000.00 199,718.00 199,718.00 09/24/25 Federal Home Loan Bank 3130B7WD2 3.930%11/30/26 500,000.00 500,000.00 500,000.00 500,000.00 499,645.00 499,645.00 10/02/25 Federal Home Loan Bank 3130B7WX8 3.800%10/02/28 - - 700,000.00 700,000.00 700,000.00 700,000.00 700,000.00 01/16/25 FNMA 3136GA5M7 4.550%300,000 01/13/28 299,944.95 299,944.95 299,944.95 299,944.95 299,736.00 299,736.00 12/20/24 FHLMC MTN 3134HAS61 4.500%400,000 12/17/27 399,960.00 399,960.00 399,960.00 399,960.00 400,172.00 400,172.00 03/31/25 FHLMC MTN 3134HBGK1 4.175%500,000 04/01/27 500,000.00 500,000.00 500,000.00 500,000.00 500,365.00 500,365.00 08/29/25 FHLMC MTN 3136GAPH6 4.065%350,000 08/27/30 349,895.00 349,895.00 349,895.00 349,895.00 349,807.50 349,807.50 15,100,000.00 15,593,458.36 535.09 15,593,993.45 1,404,937.50 600,000.00 16,398,930.95 14,394,314.31 2,004,616.64 - 16,401,433.00 14,909,633.00 1,491,800.00 87.8%12.2% Adjusted Cost 10/31/2025 Local Agency Investment Fund P.O. Box 942809 Sacramento, CA 94209-0001 (916) 653-3001 November 03, 2025 LAIF Home PMIA Average Monthly Yields EAST VALLEY WATER DISTRICT CHIEF FINANCIAL OFFICER 31111 GREENSPOT ROAD HIGHLAND, CA 92346 Account Number: October 2025 Statement Tran Type Definitions Effective Date Transaction Date Tran Type Confirm Number Web Confirm Number Authorized Caller Amount 10/15/2025 10/14/2025 QRD 1785094 N/A SYSTEM 194,296.90 Account Summary Total Deposit:194,296.90 Beginning Balance:16,831,742.08 Total Withdrawal:0.00 Ending Balance:17,026,038.98 11/3/25, 9:03 AM LAIF Regular Monthly Statement https://laifms.treasurer.ca.gov/RegularStatement.aspx 1/1 Agenda Item #2g November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2g Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve Directors' Fees and Expenses for October 2025 RECOMMENDATION That the Board of Directors approve the Directors' Fees and Expenses for October 2025 as submitted. 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 Administration. FISCAL IMPACT The fiscal impact associated with this agenda item is $10,496.98 which is included in the current fiscal year budget. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS October 2025 Director Expense Reports Name: Month / Year:2025 Meeting No.Stipend Written Oral 1 10 /01 255.50 2 10 /06 255.50 3 10 /07 255.50 4 10 /08 255.50 5 10 /14 255.50 6 10 /15 255.50 7 10 /20 255.50 8 9 10 11 12 13 14 15 16 17 18 19 20 Meetings 0.7/mi No. 1 2 3 4 5 6 7 8 9 10 Subtotal TOTAL PAYMENT Date of Approval $0.00 Regular Board Meeting Inland Action Meeting City of San Bernardino Council Meeting Meeting with General Manager/CEO or Designee $1,788.50 $0.00 I certify that the above is correct and accurate to the best of my knowledge. City of San Bernardino Council Meeting Agenda Review Inland Action Meeting $1,788.50 0.00 X 7 DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET 1 Name: Month / Year:2025 1 2 3 4 5 Chris Carrillo October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 2 Name: Month / Year:2025 6 7 8 9 10 Meeting Date:10 / 15 / 2025 Event Description:City of San Bernardino Council Meeting Brief Description of Meeting/Event Value to EVWD Attended via Zoom City of San Bernardino Council meeting. Meeting Date:10 / 20 / 2025 Event Description:Meeting with General Manager/CEO or Designee Brief Description of Meeting/Event Value to EVWD Met with CEO Moore to discuss district business. Meeting Date: Event Description: Brief Description of Meeting/Event Value to EVWD Meeting Date: Event Description: Brief Description of Meeting/Event Value to EVWD Meeting Date: Event Description: Brief Description of Meeting/Event Value to EVWD Chris Carrillo October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 3 Name: Month / Year:2025 Meeting No.Stipend Written Oral 1 10 /01 255.50 2 10 /02 255.50 3 10 /07 0.00 4 10 /08 0.00 5 10 /08 255.50 6 10 /09 255.50 7 10 /13 255.50 8 10 /15 255.50 9 10 /16 255.50 10 10 /20 255.50 11 10 /21 0.00 12 10 /27 255.50 13 10 /28 255.50 14 15 16 17 18 19 20 Meetings 0.7/mi No. 1 10 /02 2 10 /02 3 10 /02 4 5 6 7 8 9 10 Subtotal TOTAL PAYMENT Date of Approval 54.00 X 10 Community Facilities Tour I certify that the above is correct and accurate to the best of my knowledge. CSDA Pro Dev, Mem Svc & Finance Corp meetings CSDA Pro Dev, Mem Svc & Finance Corp meetings San Bernardino Valley MWD $2,831.98 $2,555.00 $37.80 27.50 Lodging Parking 171.68 40.00 Travel 27.00 27.00 ASBCSD Monthly Meeting San Bernardino Valley MWD Finance & Human Resources Committee Meeting Highland Chamber Meeting San Bernardino VWC District Regular Board Meeting Legislative & Public Affairs Committee Meeting ASBCSD Board Meeting Meeting with General Manager/CEO or Designee $239.18 Lyft from Hotel to CSDA Office Hotel in Sacramento Overnight parking at ONT DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET 1 Name: Month / Year:2025 1 2 3 4 5 Event Description:Regular Board Meeting Brief Description of Meeting/Event Value to EVWD See official Board Meeting minutes Brief Description of Meeting/Event Value to EVWD Attended their meeting where they approved placing a temporary water service to serve the old Arrowhead Springs Hotel and property. This will be ultimately served by the City of San Bernardino, but that is 2 to 3 years away, hence the temporary service now from Valley District some property they own costing $75,500; they approved a letter of support for myself for the vacant seat on the CSDA Board of Directors Corp. Board meeting in Sacramento Ronald L. Coats October / that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being Corp. Board meeting in Sacramento DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 2 Name: Month / Year:2025 6 7 8 9 10 Ronald L. Coats October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being questions about the district was "From Ideas to Action: Building our Reliable Water Future, Today" Waterpalooza; Student Art contest; Strategic Communications to our ratepayers; the Eagle Aerial Solutions contract modifications DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 3 Name: Month / Year:2025 11 12 13 14 15 Ronald L. Coats October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being the Classification and at Compension study; updated on other finance and human resources activities. Groundwater Sustainability Plan; they approved a letter of support for Director Coats for CSDA Board of Directors open seat DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 4 Name: Month / Year:2025 Meeting No.Stipend Written Oral 1 10 /06 255.50 2 10 /07 255.50 3 10 /08 255.50 4 10 /08 0.00 5 10 /11 255.50 6 10 /14 255.50 7 10 /20 255.50 8 10 /21 0.00 9 10 /21 255.50 10 10 /28 255.50 11 10 /31 255.50 12 13 14 15 16 17 18 19 20 Meetings 0.7/mi No. 1 2 3 4 5 6 7 8 9 10 Subtotal TOTAL PAYMENT Date of Approval 0.00 X 9 Meeting with General Manager/CEO or Designee I certify that the above is correct and accurate to the best of my knowledge. Meeting with General Manager/CEO or Designee Yucaipa Valley Water District Board Meeting Regular Board Meeting $2,299.50 $2,299.50 $0.00 Chamber of Commerce Event Trunk or Treat Community Event City Creek Water Company Board Meeting Highlanders Boxing event City of Highland Council Meeting ASBCSD Yucaipa Valley Water District Meeting $0.00 DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET 1 Name: Month / Year:2025 1 2 3 4 5 Event Description:Highlanders Boxing event Brief Description of Meeting/Event Value to EVWD Attend Highlanders Boxing event able to speak with local leaders about local water issues Brief Description of Meeting/Event Value to EVWD Attend Regular Board Meeting Reference Mins. This day Meeting Date:10 / 8 / 2025 Event Description:City Creek Water Company Board Meeting Brief Description of Meeting/Event Value to EVWD Attend Regular Board Meeting Reference Mins. This day Meeting Date:10 / 11 / 2025 Meeting Date:10 / 7 / 2025 Event Description:Yucaipa Valley Water District Board Meeting Brief Description of Meeting/Event Value to EVWD Meeting Date:10 / 8 / 2025 Event Description:Regular Board Meeting Attend Regular Scheduled Board Meeting as board Rep. Phillip R. Goodrich October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 2 Name: Month / Year:2025 6 7 8 9 10 Phillip R. Goodrich October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being Dist. Holiday shutdown GM Heather Dyer RE: local water resiliance efforts DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 3 Name: Month / Year:2025 11 12 13 14 15 Phillip R. Goodrich October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 4 Name: Month / Year:2025 Meeting No.Stipend Written Oral 1 10 /01 255.50 2 10 /07 255.50 3 10 /08 0.00 4 10 /08 0.00 5 10 /08 255.50 6 10 /09 255.50 7 10 /16 255.50 8 10 /21 255.50 9 10 /29 255.50 10 11 12 13 14 15 16 17 18 19 20 Meetings 0.7/mi No. 1 2 3 4 5 6 7 8 9 10 Subtotal TOTAL PAYMENT Date of Approval $0.00 City Creek Water Company Regular Board Meeting Legislative & Public Affairs Committee Meeting EVWD SNRC Event San Bernardino Valley MWD $1,788.50 $0.00 I certify that the above is correct and accurate to the best of my knowledge. Southern CA Association of Governments San Bernardino Valley MWD ACWA Event $1,788.50 0.00 X 7 ACWA Event DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET 1 Name: Month / Year:2025 1 2 3 4 5 James Morales, Jr.October / As part of the District's commitment to transparency, please provide a brief description of any meeting/event(s) that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 2 Name: Month / Year:2025 6 7 8 9 10 Meeting Date:10 / 9 / 2025 Event Description:Legislative & Public Affairs Committee Meeting Brief Description of Meeting/Event Value to EVWD Please reer to public agenda. Meeting Date:10 / 16 / 2025 Event Description:EVWD SNRC Event Brief Description of Meeting/Event Value to EVWD Facillities tour, public outreach. Meeting Date:10 / 21 / 2025 Event Description:San Bernardino Valley MWD Brief Description of Meeting/Event Value to EVWD Regular Board Meeting. Yucaipa groundwater sustainability. Mitigation credit process update. CSDA support letter. James Morales, Jr.October / that you will not be providing a report during the Board meeting at which your Director's Expense Sheet is being DIRECTOR EXPENSE / REIMBURSEMENT ACTIVITY SHEET AB 1234 SUPPLEMENTAL REPORT FORM 3 Agenda Item #2h November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #2h Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve the September 24, 2025 Regular Board Meeting Minutes RECOMMENDATION That the Board of Directors approve the September 24, 2025 regular Board meeting minutes as submitted. REVIEW BY OTHERS This agenda item has been reviewed by Administration. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS Draft September 24, 2025 Regular Meeting Minutes Regular Board Meeting Meeting Date: September 24, 2025 CALL TO ORDER The Chairman of the Board called the meeting to order at 5:00 p.m. PLEDGE OF ALLEGIANCE Director Goodrich led the flag salute. ROLL CALL OF BOARD MEMBERS PRESENT Directors: Carrillo, Coats, Goodrich, Morales, Smith ABSENT None STAFF Michael Moore, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Jeff Noelte, Director of Engineering and Operations; Kerrie Bryan, Director of Administrative Services; Patrick Milroy, Operations Manager; William Ringland, Public Affairs/Conservation Manager; Manny Moreno; Water Reclamation Manager; Ryan Ritualo, Information Technology Manager; Justine Hendricksen, District Clerk; Shayla Antrim, Administrative Specialist LEGAL COUNSEL Jean Cihigoyenetche GUESTS Members of the public PUBLIC COMMENTS Chairman Morales declared the public participation section of the meeting open at 5:01 p.m. Draft pending approval 2 4 6 2 There being no written or verbal comments, the public participation section was closed. PRESENTATIONS AND CEREMONIAL ITEMS WateReuse California Award for Visionary Excellence  1.APPROVAL OF AGENDA a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR a.Accept and File Investment Transaction Report for Month Ended August 31, 2025 b.Approve August 2025 Disbursements: Accounts payable disbursements for the period include check numbers 265885 through 266074, bank drafts, and ACH payments in the amount of $4,922,930.87 and $839,299.64 for payroll 3.INFORMATIONAL ITEMS a. Educational Partnerships and Summer Internship Update 2 4 6 2 described outreach efforts to promote these programs, including community presentations, meetings with other water agencies, and social media engagement. She discussed plans for the coming year, including expanding micro-internships and further strengthening the District’s educational partnerships and outreach efforts. b. Spill Emergency Response Plan Update 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of Facility Use Policy 6.4 Updates b.Consider adoption of Resolution 2025.11 to support placing in nomination Ronald L. Coats as a member of the California Special Districts Association Southern Network Seat C 2 4 6 2 A motion was made by Director Goodrich, seconded by Director Smith, that the Board adopt Resolution 2025.11 placing in nomination Ronald L. Coats as a member of the California Special Districts Association, Southern Network Seat C. 5.REPORTS a.Board of Directors’ Reports 2 4 6 2 Chairman Morales reported on the following: September 17 he met with the General Manager/CEO and Vice Chairman Coats where they reviewed the agenda and discussed District business; and September 19 he attended the Association of California Water Agencies Board meeting, where statewide legislative issues and the General Manager/CEO selection process timeline were discussed. b. General Manager/CEO Report October 16 - Announced the upcoming community facility tour and encouraged customer participation; registration is available through the District’s website. October 8 - City Creek Water Company meeting will be held prior to the next Board meeting to establish a new slate of directors. Announced the promotion of Nikki Botello to the Senior Administrative Assistant position at the Sterling Natural Resource Center (SNRC), following a competitive selection process. Reported that the District received an award from WateReuse California for Visionary Excellence; and Manny Moreno and a consultant from Trussell Technologies presented on groundwater basin management and regulatory compliance. Provided an overview of a recent visit to Eastern Municipal Water District with District staff, which included a facilities tour and discussions regarding comparable programs and rate structures. Reported on damage to the North Fork pipeline caused by a recent storm event, noting that the newly installed concrete protection was undermined and that additional repairs are being planned. c. Legal Counsel Report d. Board of Directors’ Comments 2 4 6 2 Water Agencies election and acknowledged his election, along with the newly elected Board members. He shared that a community member expressed appreciation for the Sterling Natural Resource Center (SNRC) project and District leadership. ADJOURN Agenda Item #3a November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #3a Informational Item 1 6 7 7 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Industry Benchmark Updates RECOMMENDATION This agenda item is for informational purposes only, no action required. BACKGROUND / ANALYSIS East Valley Water District is committed to delivering exceptional service to its community, customers, and stakeholders. As part of its continuous improvement efforts, the District has established Industry Benchmarks that offer valuable insights into its performance relative to others in the industry. By leveraging these benchmarks, the District can enhance its operations, foster trust and transparency with stakeholders, and ensure that it continues to invest resources in building a safe and reliable public utility. The set of Industry Benchmarks have been developed to provide both the Governing Board and stakeholders a resource to assess various District functions including: Finance: •Operating Reserve Fund Target Level – This fund is maintained to cover unanticipated operating expenses and to support routine cash flow needs. The target balance is set at no less than 90 days and no more than 120 days of the District’s budgeted total operating expenses. The Operating Fund reserve met the maximum target of 120 days for Fiscal Year 2025, which equates to $13.97 million, with an ending balance of $13,979,954. •Capital Replacement Reserves – This reserve is established to fund the replacement of capital assets at the end of their useful lives. The target minimum balance is set at twice the five-year average of the District’s annual Capital Improvement Plan (CIP) budget, or $12.23 million. The reserve ended the fiscal year at $5 million, below the established target. Any excess revenues over expenditures at the close of Fiscal Year 2025 were allocated to this reserve. Overall, the District experienced an $860,443 reduction in unrestricted net position for the year. Operations: •Miles of Sewer Cleaned – The percentage of the District’s wastewater collection system cleaned annually. The U.S. Environmental Protection Agency (EPA) Operation and Agenda Item #3a November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #3a Informational Item 1 6 7 7 Maintenance Fact Sheet recommends the minimal annual average cleaning of 30% of the total sewer collection system. The District’s Operations Department set a goal to clean at least 60% of the system and successfully achieved 62% during Fiscal Year 2025. •Main Line Leaks – This metric measures the condition of the water distribution system, expressed as the annual number of leaks per 100 miles of distribution piping. For Fiscal Year 2025, the District experienced 20 leaks per 100 miles, an improvement from 32 leaks in the prior year. While this remains above the industry standard, the reduction reflects progress in system maintenance efforts. A significant portion of leaks continues to be attributed to aging pipe materials, and the District has begun implementing its Mainline Replacement Program to proactively address this issue and enhance long-term system reliability. •Staffing Efficiencies – Provides a measure of employee efficiency as expressed by the total number of active accounts serviced by employees (as FTEs) per year. District neighboring agencies average 212 accounts per employee where the District handled 291 accounts per EVWD employee for FY 2024-25. Administration: •Water Affordability – This indicator measures the affordability of water service as a percentage of local Median Household Income (MHI), as reported by the District. The U.S. EPA recommends that the average cost of water not exceed 2.5% of MHI. For Fiscal Year 2025, the District maintained an affordability ratio well below the target at 1.05%, demonstrating continued commitment to providing high-quality water service at a reasonable cost to customers. Customer Engagement: •Average Customer Service Wait Time – Average time a caller must wait on hold before they can speak to an agent or Customer Service Representative during the reporting period. In Fiscal Year 2025 the average wait time increased slightly to 27 seconds from 20 seconds the prior year. Industry Benchmarks are incorporated in the annual budget document along with periodic presentations to the Governing Board. DISTRICT PILLARS AND STRATEGIES IV - Planning, Maintenance, and Preservation of District Resources d. Enhance Planning Efforts that Respond to Future Demands REVIEW BY OTHERS This agenda item has been reviewed by the Finance Department. Agenda Item #3a November 12, 20253 Meeting Date: November 12, 2025 Agenda Item #3a Informational Item 1 6 7 7 FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Rudy Guerrero Finance Manager ATTACHMENTS Presentation-Industry Benchmark Updates FY 2024-25 FY 2024-25 Rudy Guerrero, Finance Manager November 12, 2025 Industry Benchmarks INDUSTRY BENCHMARKS •Presented Annually •Measures Performance of Strategic Initiatives •Comparison Data Based on: •District goals •Industry guidelines •Neighboring water/wastewater agencies 2 3 FINANCE OPERATING RESERVE FUND 4 Fiscal Year Op e r a t i n g R e s e r v e ( M i l l i o n s ) 2020-21 2021-22 2022-23 2023-24 2024-25 $16 $12 $8 $4 $0 9 9 15 13 14 7 8 9 13 14 District-Wide Ending Operating Reserve Target Level Maximum CAPITAL REPLACEMENT RESERVE FUND 5 Fiscal Year Ca p i t a l R e p l a c e m e n t R e s e r v e (M i l l i o n s ) 2020-21 2021-22 2022-23 2023-24 2024-25 $0 $2 $4 $6 $8 $10 $12 $14 $16 $ 10.0 $ 10.0 $ 10.0 $ 10.9 $ 12.2 Restricted for Future Capital Expansion Projects at YE Target Reserve Balance 6 OPERATIONS SEWER PIPELINE MAINTENANCE 7 Fiscal Year Se w e r P i p e l i n e C l e a n e d ( P e r c e n t ) 2020-21 2021-22 2022-23 2023-24 2024-25 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 69% 94% 77%84% 62% EPA Target WATER MAIN LEAKS 8 Fiscal Year Ma i n L e a k s ( P e r 1 0 0 M i l e s ) 2020-21 2021-22 2022-23 2023-24 2024-25 0 10 20 30 40 50 60 30 29 51 32 20 AWWA Median STAFFING EFFICIENCIES 9 Fiscal Year # o f A c c o u n t s P e r O n e E m p l o y e e 2020-21 2021-22 2022-23 2023-24 2024-25 0 50 100 150 200 250 300 350 326 287 285 298 291 Neighboring Agencies Average Accounts Per Employee 10 WATER RATES WATER AFFORDABILITY 11 Fiscal Year Av g . W a t e r B i l l vs . Me d i a n H o u s e h o l d I n c o m e 2020-21 2021-22 2022-23 2023-24 2024-25 0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 1.2%1.2%1.1%1.1%1.0% EPA Max Target 12 CUSTOMER ENGAGEMENT CALL WAIT TIME 13 Fiscal Year Wa i t T i m e ( S e c o n d s ) 2020-21 2021-22 2022-23 2023-24 2024-25 0 10 20 30 40 50 60 70 80 90 100 25 32 37 20 27 AWWA Median Avg. Wait Time QUESTIONS? Agenda Item #4a November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #4a Discussion Item 1 6 7 5 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of the Annual Comprehensive Financial Report for Year Ended June 30, 2025 RECOMMENDATION That the Board of Directors approve the attached Annual Comprehensive Financial Report and audit reports for fiscal year 2024-25. BACKGROUND / ANALYSIS The Finance and Human Resources Committee recommended, at their October 27, 2025 meeting, that the Board of Directors (Board) approve the attached Annual Comprehensive Financial Report and audit reports for fiscal year 2024-25. Each year, the District contracts with an external audit firm to conduct an annual audit of the District’s books and records for the current fiscal year in compliance with California Water Code §30540(b)(2). The audit is both an industry best practice and a requirement of the State Controller Minimum Audit Requirements for California Special Districts. On July 8, 2025, the Manager from Rogers, Anderson, Malody & Scott, LLP (RAMS) met with the District’s Finance and Human Resources Committee to review the auditing services provided during the audit for fiscal year ended June 30, 2025. In addition, RAMS described the procedures that were to be used to perform their audit in accordance with generally accepted auditing standards (GAAS). Once the audit is complete, the final requirement under Statement of Auditing Standards 114 (SAS 114) is for the auditors to communicate to those charged with governance: •Their views about qualitative aspects of the entity's significant accounting practices, including accounting policies, accounting estimates, and financial statement disclosures; •Significant difficulties, if any, encountered during the audit; •Uncorrected misstatements, other than those the auditor believes are trivial, if any; •Disagreements with management, if any; and Agenda Item #4a November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #4a Discussion Item 1 6 7 5 •Other findings or issues, if any, arising from the audit that are, in the auditor's professional judgement, significant and relevant to those charged with governance regarding their oversight of the financial reporting process. Attached is the 2024-25 Annual Comprehensive Financial Report (Annual Report) that was reviewed by the Finance & Human Resources Committee on October 27, 2025. The Annual Report includes the District’s annual financial statements with accompanying note disclosures, management discussion and analysis, and statistical information compiled by staff. The 2024-25 Annual Report received an unmodified opinion from RAMS. An unmodified opinion indicates the financial data of the District is presented fairly. RAMS conducted an audit in accordance with auditing standards generally accepted in the United States of America and guidelines established by the California State Controller for Special Districts. On June 16, 2025 the District received the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence award for the 13th consecutive year; and will once again apply for this prestigious award in December. 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 and the Finance and Human Resources Committee. 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 #4a November 12, 20253 Meeting Date: November 12, 2025 Agenda Item #4a Discussion Item 1 6 7 5 ATTACHMENTS Presentation-ACFR 2025 Annual Report for FY 2024-25 Internal Controls Report 2025 SAS 114 and Management Rep Letter 2025 Independent Audit Report 2025 FY 2024-25 Rudy Guerrero, Finance Manager November 12, 2025 Annual Comprehensive Financial Report REPORT HIGHLIGHTS: FINANCIAL CONDITION •Current •$2.8M Increase in Current Assets •Cash and Investments Increased $4.28M to $27.8M •$4.2M Decrease in Current Liabilities •Current Assets - $44.1M; Current Liabilities - $15.7M •Ratio of 2.8 to 1 •Non-Current •$10M Decrease in Non-Current Assets •Includes $6.7M Decrease in Restricted Assets •Decrease of $6.8M in Depreciable Assets, Net •$6.4M Decrease in Non-Current Liabilities •Decrease of $4.9M on Long-Term Debt •Decrease of $982K in Net Pension and Other Post-Employment Benefits Liability •Decrease of $504K in all Other Non-Current Liabilities 2 REPORT HIGHLIGHTS: FINANCIAL CONDITION •Net Position •$1.72M Increase to $146.95M •Investment in Utility Plant •$1.76M Increase to $113.84M •Restricted •$820K Increase to $14.14M •Unrestricted •$860K Decrease to $18.98M 3 FINANCIAL CONDITION: DAYS CASH ON HAND 4 FINANCIAL CONDITION: CURRENT RATIO 5 OUTSTANDING DEBT 6 FINANCIAL CONDITION: UNRESTRICTED RESERVES 7 REPORT HIGHLIGHTS: CHANGES IN NET POSITION 8 •Operating Activities •$1.81M Decrease in Operating Income •$3.52M Increase in Water Operating Revenue •$655K Increase in Wastewater Operating Revenue •$3.18M Increase in Wastewater Operating Revenue •$9.16M Increase in Operating Expenses •Non-Operating Activities •$555K Increase in Investment Income •$300K Increase in Other Income •$3.63M in Capacity Charges •$1.70M in Grants •$4.52M Increase in Interest Expense PRIOR YEAR COMPARISON 9 FY 2024-25 EXPENDITURES 10 DEBT SERVICE COVERAGE 11 QUESTIONS? i ii iii Annual Comprehensive Financial Report Fiscal Year Ended June 30, 2025 East Valley Water District Prepared by: Finance Department 31111 Greenspot Road Highland, CA 92346 Annual Comprehensive Financial Report Fiscal Year Ended June 30, 2025 Table of Contents 1 Page No. Introductory Section Letter of Transmittal....................................................................................................... 5-8 Organizational Structure .................................................................................................... 9 Principal Officials ............................................................................................................. 10 GFOA Certificate ............................................................................................................ 11 Financial Section Independent Auditor's Report ...................................................................................... 13-15 Management’s Discussion and Analysis ......................................................................... 16-29 Basic Financial Statements Statement of Net Position ......................................................................................... 31-32 Statement of Revenues, Expenses, and Changes in Net Position ................................... 33-34 Statement of Cash Flows ........................................................................................... 35-36 Statement of Fiduciary Net Position................................................................................ 37 Statement of Changes in Fiduciary Net Position ............................................................... 38 Notes to the Basic Financial Statements ..................................................................... 39-71 Required Supplementary Information Schedule of District’s Proportionate Share of the Net Pension Liability ............................... 73 Schedule of District’s Contributions ................................................................................ 74 Schedule of Changes in the Net OPEB Liability ............................................................ 75-76 Schedule of OPEB Healthcare Contributions .................................................................... 77 Notes to the Required Supplementary Information .......................................................... 78 Supplementary Information History and Organization ............................................................................................... 82 Combining Schedule of Net Position ........................................................................... 83-84 Combining Schedule of Revenues, Expenses, and Changes in Net Position .................... 85-87 Combining Schedule of Cash Flows ............................................................................ 89-90 Annual Comprehensive Financial Report Fiscal Year Ended June 30, 2025 Table of Contents 2 Page No. Statistical Information Section Financial Trends Changes in Net Position by Component – Last Ten Fiscal Years .................................... 95-96 Operating Revenue by Source – Last Ten Fiscal Years ..................................................... 97 Water Operating Expenses – Last Ten Fiscal Years .......................................................... 98 Wastewater Operating Expenses – Last Ten Fiscal Years ................................................. 99 Water Reclamation Operating Expenses – Last Ten Fiscal Years ...................................... 100 Revenue Capacity Water Sales and Production – Last Ten Fiscal Years ....................................................... 101 Revenue Rates for Water – Last Ten Fiscal Years .................................................... 103-104 Revenue Rates for Wastewater – Last Ten Fiscal Years ............................................ 105-106 Active Services by Type – Last Ten Fiscal Years ............................................................. 107 Principal Customers – Current Fiscal Year and Nine Years Ago......................................... 108 Debt Capacity Ratio of Outstanding Debt – Last Ten Fiscal Years .......................................................... 109 Debt Service Coverage – Last Ten Fiscal Years............................................................... 110 Demographic Information Demographic and Economic Statistics – Last Ten Calendar / Fiscal Years ......................... 111 Operating Information Full-Time Equivalent Employees by Department – Last Ten Fiscal Years ........................... 112 Operating and Capacity Indicators for Water and Wastewater – Last Ten Fiscal Years ....... 113 Other Information Capacity Charge Funds ............................................................................................ 115-118 3 4 5 October 22, 2025 To the Board of Directors and Customers of East Valley Water District, We are pleased to submit the Annual Comprehensive Financial Report (Annual Report or ACFR) for East Valley Water District for the year ended June 30, 2025. This report was prepared by District staff in accordance with standards established by the Governmental Accounting Standards Board (GASB). The District’s management is responsible for the presented data, and the completeness and fairness of the presentation, including the note disclosures. We believe that the report presented is accurate in all material respects, and that the financial statements and other information are presented in a manner that enables readers to gain a full understanding of the District’s financial activities for the year. Readers should also refer to the Management’s Discussion and Analysis in the Financial Section of the Annual Report for a detailed discussion regarding the District’s financial condition and results of operations. The Annual Report follows the guidelines recommended by the Government Finance Officers Association (GFOA) of the United States and Canada. In December 2025, the District will, again, submit the Annual Report to this organization for review and possible recognition for achievement in reporting excellence. Background East Valley Water District (the District) was formed on January 18, 1954, and since then, has provided retail water service to customers in an expanding service area which now covers 30.1 square miles. The District directly serves treated water to approximately 108,000 people in the City of Highland, the eastern portion of the City of San Bernardino, the Yuhaaviatam of San Manuel Nation, and portions of the County of San Bernardino. In 1964, the District began providing wastewater collection services to the same service area. As of June 30, 2025, the District had 21,808 water connections and 20,080 wastewater connections. Water Supply and Reliability The District’s water supply for the year ended June 30, 2025 includes groundwater (79.9 percent), surface water (7.6 percent), and imported water (12.5 percent). Groundwater is pumped from the Bunker Hill Basin, and surface water from the Santa Ana River is diverted based on rights acquired from the North Fork Water Company. 6 Local Economy East Valley Water District is located within San Bernardino County in a metropolitan area referred to as the “Inland Empire”. Since 2015, the District’s population has grown by more than 6 percent and is currently comprised of mostly residential and commercial customers, with no major industrial users. Large consumers remain consistent year to year with the San Bernardino City Unified School District, Yaamava’ Resort & Casino at San Manuel, Patton State Hospital, City of Highland, and the Yuhaaviatam of San Manuel Nation forming the list of top five users. In 2025, the average household income within the District’s service area was $67,619, approximately 17% lower than the County of San Bernardino. Customers who reside in the City of Highland account for approximately 65% of the District’s customer base. These customers had an average household income of $72,222, approximately 7% higher than the overall District average. Financial Management The District manages its resources conservatively to deliver safe and reliable services to its customers at a fair and cost-effective price. It focuses on establishing fair rates, cost containment, long-term planning, maintaining and upgrading infrastructure, and pursuing alternative source of funding. This approach has allowed the District to undertake substantial capital improvement projects during tough economic times, while passing a series of modest rate increases. The keys to the District’s successful financial management are the District’s Capital Improvement and Financial Plan (CIFP), comprehensive reviews of water and wastewater rates, and the annual budget process. The CIFP provides a comprehensive view of infrastructure investments necessary over a seven-year period to ensure that water resources are adequate, water quality is maintained, and the water and wastewater service needs of current and future customers are met. The CIFP is reviewed annually by the District’s Board of Directors (Board) during the budget process, at which time the highest priority projects are adopted and receive authorization for expenditure along with the District’s operating budget. The District’s financial planning also includes the establishment and funding of reserves, and the pursuit of alternative funding sources, both of which help reduce reliance on rates and rate increases. In recent years the District has been very successful in pursuing project funding from the State Revolving Fund and Federal Emergency Management Agency (FEMA) and have applied for water and energy efficiency project funding from the Bureau of Reclamation and Edison. 79.9% 7.6% 12.5% Water Supply Sources Groundwater Surface Water Imported 7 Internal Control District management is responsible for establishing a system of internal accounting controls designed to provide reasonable assurances that assets of the District are safeguarded against losses from unauthorized use or disposition, and theft. The District’s internal controls also ensure the proper recording of financial transactions, and the preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP). The District’s internal control structure is designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that 1) the cost of a control should not exceed the benefits likely to be derived and 2) the valuation of costs and benefits requires estimates and judgments by management. Budgetary Control The District’s Board of Directors annually adopts a balanced operating and capital budget prior to the new fiscal year. The budget authorizes expenditures and provides a basis for accountability over the District’s enterprise operations and capital projects. Each quarter, management provides the Board with a quarterly budget review to allow Board assessment of staff’s progress in meeting goals and objectives, and budget adjustments, if necessary, are requested at the mid-year budget review in February. Debt Administration The District utilizes proceeds from long-term debt, along with reserves and contributions from the operating budget, to finance major construction projects. Current debt consists of Revenue Bonds and loans from US Bancorp, the State Revolving Fund, and the San Bernardino Valley Municipal Water District. The District received a credit rating of AA- from Standard and Poor’s and Fitch when the Revenue Bonds were issued in September 2020. Fitch affirmed this rating as the result of a review conducted in June 2024. Investment Policy The Board of Directors annually adopts an investment policy that conforms to California State Law, District ordinances and resolutions, and the prudent person standard. The objectives of the policy are safety, liquidity, and yield. District funds are normally invested in the State Treasurer’s Local Agency Investment Fund (LAIF), and Federal government Treasury notes or agency obligations. Audit and Financial Reporting State law requires the District to obtain an annual audit of its financial statements by an independent Certified Public Accountant. This year, the District’s Financial statements were audited by Rogers, Anderson, Malody & Scott, LLP from San Bernardino, California. Their audit opinion is included in the Basic Financial Statements section of this report. The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the District for its Annual Comprehensive Financial Report for the fiscal year ended June 30, 2024. This was the 13th year that the District has achieved this prestigious award. To be awarded a Certificate of Achievement, a governmental entity must publish an easily readable and efficiently organized Annual Comprehensive Financial Report. This report must satisfy both GAAP and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current Annual Comprehensive Financial Report continues to meet the Certificate of Achievement Program requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate. 8 Acknowledgements Preparation of this report was accomplished by the combined efforts of District staff. We appreciate the dedication and professionalism that our staff bring to the District. We would also like to thank the members of the Board of Directors for their continued support in the planning and implementation of the financial affairs of the District. Respectfully submitted, Michael Moore General Manager/CEO Brian W. Tompkins Chief Financial Officer EAST VALLEY WATER DISTRICT Organizational Structure Year Ended June 30, 2025 9 EAST VALLEY WATER DISTRICT Principal Officials Year Ended June 30, 2025 10 Vision Enhance & preserve the quality of life for our community through innovative leadership and world class public service. Core Values Leadership: Motivating a group of people to act toward achieving a common goal or destination. Partnership: Developing relationships between a wide range of groups and individuals through collaboration and shared responsibility. Stewardship: Embracing the responsibility of enhancing and protecting resources considered worth caring for and preserving. East Valley Water District Governing Board Members as of June 30, 2025 Name Title Elected / Appointed Current Term James Morales, Jr. Chairman of the Board Elected 2022 - 2026 Ronald L. Coats Vice-Chairman of the Board Elected 2022 - 2026 David E. Smith Governing Board Member Elected 2020 - 2024 Ronald L. Coats Governing Board Member Elected 2022 - 2026 Chris Carrillo Governing Board Member Elected 2020 - 2024 Contact Information East Valley Water District Michael Moore, General Manager/CEO 31111 Greenspot Road Highland, CA 92346 (909) 889-9501 www.eastvalleywater.gov EAST VALLEY WATER DISTRICT GFOA Certificate Year Ended June 30, 2024 11 12 EAST VALLEY WATER DISTRICT Independent Auditor’s Report Year Ended June 30, 2025 13 EAST VALLEY WATER DISTRICT Independent Auditor’s Report Year Ended June 30, 2025 14 EAST VALLEY WATER DISTRICT Independent Auditor’s Report Year Ended June 30, 2025 15 EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 16 The District East Valley Water District (District) is a California Special District established under section 30000 et seq. of the California Water Code. The District is engaged in pumping, treating, and distributing water to its customers, as well as maintaining a collection system and a newly commissioned reclamation plant known as the Sterling Natural Resource Center (SNRC) for treatment of residential and commercial wastewater. The District serves the City of Highland and portions of the City and County of San Bernardino in California. The Basic Financial Statements East Valley Water District is a special-purpose government agency, engaged in activities that are supported exclusively by user charges. As such, the District’s financial statements are presented in the format prescribed for proprietary funds by the Governmental Accounting Standards Board (GASB). The following financial statements for the year ended June 30, 2025 (2024 for comparative purposes only) consist of three interrelated statements designed to provide the reader with relevant, understandable data about the District’s financial condition and operating results. They are the Statement of Net Position, the Statement of Revenues, Expenses, and Changes in Net Position, and the Statement of Cash Flows. The Statement of Net Position presents financial information on the District’s assets, liabilities, and deferred inflow and outflows of resources, with the difference reported as net position as of the last day of the District’s fiscal year (FY). Over time, increases or decreases in net position can serve as a useful indicator of whether the financial position of the East Valley Water District is improving or deteriorating. The Statement of Revenues, Expenses, and Changes in Net Position presents information showing how the District’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. The Statement of Cash Flows (direct method) conveys to financial statement users how the District managed cash resources during the year. This statement converts the change in net position presented on the Statement of Revenues, Expenses, and Changes in Net Position into actual cash provided by or used for operations. The Statement of Cash Flows also details how the District obtains cash through financing and investing activities, and conversely, how cash is spent for these purposes. Fiduciary fund statements provide information about fiduciary relationships, also known as custodial funds of the District, in which the District acts solely as a trustee or custodian for the benefit of others, to whom the resources in question belong. The fund is used to account for receipts and disbursements associated with Community Facilities District (CFD), which are administered by, but are not the liability of the District. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 17 Summary Financial Information and Analysis Financial Condition During the year ended June 30, 2025, the District’s total assets and deferred outflows decreased by $9.1 million, to $386.6 million. The decrease included a modest increase to Current Assets, offset by a modest decrease to Deferred Outflows, but the most significant shift was a decrease in the balances of Restricted and Capital assets. Current assets increased $2.8 million (7%) to $44.1 million. The increase is a net between increases and decreases of the various Current asset line items. First, Cash and Cash Equivalents increased by $3.8 million and Due from Other Governments decreased by more than $3 million due to receipt of the final reimbursement of SNRC construction costs under the State funding agreement. Utility Accounts Receivable balances grew 12% to $6.8 million during FY 2024-25 due to scheduled water rate adjustments which became effective in January 2025. Inventory balances also increased by 38% to $1.4 million. The sustained growth in inventory, such as pipes and fittings, will facilitate the District’s plan to replace up to 10,000 feet of undersized water mains in the coming year, working towards a goal of replacing up to 3 miles of pipeline each fiscal year. Restricted Asset balances decreased from $23.0 to $16.3 million due to the revision of a debt service reserve requirement related to State Revolving Fund funding agreement for the Sterling Natural Resource Center water reclamation plant. The requirement under the original agreement was to fund a reserve equal to one year’s debt service, approximately $7.8 million, on day one of the plant’s operation. This was a very challenging requirement for the start-up water reclamation enterprise. Amendment 3 to the funding agreement, dated May 1, 2025, revised this requirement allowing this reserve to be accumulated over a period of ten years, rather than requiring that it be funded immediately upon completion of construction. The first contribution to the reserve of $.78 million must be restricted by December 31, 2025. 2025 2024 Current Assets 44.1$ 41.3$ Restricted Assets 16.4 23.0 Other Assets 0.2 0.3 Capital Assets - Net 318.6 322.0 Total Assets 379.3 386.6 Total Deferred Outflow of Resources 7.3 9.1 Current Liabilities 15.7 19.9 Non-Current Liabilities 222.0 228.4 Total Liabilities 237.7 248.3 Total Deferred Inflows of Resources 2.0 2.2 Net Position Net Investment in Capital Assets 113.8 112.1 Restricted 14.1 13.3 Unrestricted 19.0 19.8 Total Net Position 146.9$ 145.2$ Capital Assets decreased by $3.5 million during FY 2024-25. For purposes of the table above, Capital Assets includes construction in progress (CIP), utility plant in service and related accumulated depreciation. Changes in Capital Assets included additions of $9.0 million, an annual depreciation charge of $12.3 million and expensing of certain EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 18 capital projects totaling $0.1 million. Capital expenditures during the year were primarily Construction in Progress, and assets that were retired had remaining book value of $0.1 million. A more detailed description of capital spending is in the Capital Assets section of this analysis, and a more detailed schedule showing the changes to fixed assets during the fiscal year is included in Note 4 of the financial statements. Total Deferred Outflow of Resources consists of pension contributions made after the most recent pension plan actuarial valuation, as well as differences between projected and actual earnings on pension plan investments and changes in assumptions. Investment earnings of 9.3% on pension plan assets during the plan year ended June 2024, compared to actuarial assumptions that the assets would earn 6.8%, led to a decrease in Deferred Outflows- Pensions for 2024-25 of $1.5 million. This amount was accompanied by a decrease in Deferred Outflows related to Other Post Employment Benefits (OPEB) of $325 thousand, also related to earnings on plan assets. Current Liabilities decreased by $4.2 million to $15.7 million in FY 2024-25. This decrease is primarily the result of paying the $5.6 million balance of retentions withheld during construction of the SNRC; this amount was included in accounts payable at the end of the previous fiscal year. Also, with the end of the SNRC project construction the District received an amortization schedule for the state loan, and based on the schedule was able to precisely determine the current portion of long term debt, as well as calculate interest payable, which increased 670% to $1.76 million due to the state loan. The increase in Current Assets combined with the decrease in Current Liabilities resulted in an improvement to the District’s current ratio from 2.1:1 to 2.8:1. Non-Current Liabilities decreased $6.4 million to $221.9 million during FY 2024-25. The decrease was the result of making regularly scheduled payments on long-term obligations, as follows:  $4.2 million in principal payments on SNRC State Revolving Fund loans.  $1.3 million in principal payments on 2020 Revenue Bonds.  $200 thousand in principal payments on State Revolving Fund loan for water treatment plant upgrade.  $700 thousand annual payment on settlement obligation to the City of San Bernardino, payable each year for ten years through FY 2032-33. Pensions and OPEB (Other Post Employment Benefits) long-term liabilities did not change significantly but are discussed in Notes 8 and 11 of the accompanying financial statements. Long-Term Debt and Compensated Absences are further explained in financial statement Notes 5 and 6, respectively. The settlement obligation payable to the City of San Bernardino was part of a critical agreement releasing the District from a 1957 wastewater treatment Joint Powers Authority and facilitating the Local Agency Formation Commission’s (LAFCO) granting of wastewater treatment authority to the District, ultimately allowing the District’s water reclamation plant project (SNRC) to proceed. The total settlement cost has been set up as a long-term obligation being paid by the Water and Wastewater funds. The District’s total Net Position was $146.9 million at the end of FY 2024-25; a $1.7 million increase compared to the end of the previous fiscal year. Of the $146.9 million Net Position balance, $113.8 million is categorized as Net Investment in Capital Assets, $14.1 million is Restricted for Capital Expansion Projects, and $19.0 million is Unrestricted. The calculation of Net Investment in Capital Assets is included in Note 7 of the accompanying financial statements. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 19 Looking at longer term results, the District’s total Net Position has increased $11.9 million and $35.0 million over five- and ten-year periods, respectively. Results of Operations and Changes in Net Position Water Operations The District’s water enterprise fund received a financial boost from water sales in 2024-25, when customer consumption rebounded to almost 17 thousand acre-feet (5.5 billion gallons) during the fiscal year. In dollars, water sales increased 15% to $20.1 million, the result of a rate adjustment effective January 2025, and a significant increase in customer water demand from 15,420 acre-feet in 2023-24, to 16,926 acre-feet. This level of water usage was well above projections of 15,528, and well above usage in the prior two consecutive years both of which saw usage of less than 15,500 acre-feet. The District’s weather station located in Highland, California provides data for the District’s water budget-based billing, and also data that is used to help explain fluctuations in customer water consumption. The tables of data collected from the weather station show monthly rainfall and average daily high temperatures for each month during FY 2024-25 and FY 2023-24: 07/24 08/24 09/24 10/24 11/24 12/24 01/25 02/25 03/25 04/25 05/25 06/25 0.01” 0.75” 1.03” 0.56” 1.28” 0.97” 1.87” 4.35” 3.01” 1.39” 3.76” 2.58” 99.7° 98.2° 91.4° 86.9° 71.7° 71.5° 66.4° 71.3° 67.2° 73.3° 80.1° 88.8° 07/23 08/23 09/23 10/23 11/23 12/23 01/24 02/24 03/24 04/24 05/24 06/24 0.87” 1.94” 1.00” 0.95” 0.62” 0.00” 1.24” 8.55” 2.30” 0.63” 0.00” 0.00” 99.1° 95.1° 84.9° 84.6° 75.0° 70.0° 65.1° 62.4° 65.1° 73.5° 76.8° 89.7° The tables show that during a year when consumption increased, annual rainfall also increased, to 21.6 inches between July 2024 and June 2025, compared to 18.1 inches recorded in 2023-24. This defies the expectation that consumption would decrease with increased rain, as does the fact that 30% of the rain occurred in May and June, while temperatures were rising, and after customers had already established irrigation schedules for the summer. The tables also show that the average daily high temperatures were higher in the summer months (July through October) and the winter months (January through March) during 2024-25, which likely explains 15% higher water usage by customers. Total water produced by the District during the year was 17,657 acre-feet, compared to 16,273 acre-feet in the prior year – an increase of 8.5%. The difference between water produced in 2024-25, and water sold (16,926 acre- feet) of 731 acre-feet is the result of District flushing programs, water use at District facilities, and system leaks. The District, like all California water agencies, participates in an annual water audit to identify and work to mitigate unidentified water losses from the District’s water distribution system. The other major water operating revenue collected by the District is Water System, or Meter Charge revenue. Meter Charge revenue grew by 6.7% to $10.8 million for FY 2024-25. The increase was due to a 6% rate adjustment that became effective in February of 2025, and to a lesser extent, new development. The District added approximately 50 new customers during the fiscal year. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 20 $0 $5 $10 $15 $20 $25 $30 $35 2021 2022 2023 2024 2025 Mi l l i o n s Water Operating Revenue versus Expenses Revenue Expenses Water Operating expenses increased 19% to $31.5 million for FY 2024-25. Most of the increase occurred in the water enterprise’s allocation of shared costs, Customer Accounts and General and Administrative, which are discussed as agency wide costs below. Costs directly related to water production and treatment were $11.1 million, which is only a 4.6% increase over the prior year. This increase is in line with an overall CPI increase for the District’s area of 3.2% combined with the fact that the District produced more water in 2024-25 as discussed above. The most notable year-over-year variations in water operating costs are outlined below:  Power costs, which had risen significantly over the past five years, rose just 0.5% in 2024-25. The primary reason for this was a shift in production, from groundwater to river/purchased water, when four wells had to be taken offline in January 2024 because of their proximity to the recharge point for recycled water being produced by the new SNRC water reclamation plant. By shifting production to river/purchased water, which runs through the District’s treatment plant, power costs are reduced as the water does not have to be pumped out of the ground, and the treatment plant is equipped with energy saving equipment which further helps save energy.  Salaries & Benefits increased approximately 5% across all programs that contribute to the production and delivery of water to customers. This corresponds directly to a negotiated 5% cost of living increase that was effective for the fiscal year. A slightly higher increase in the Transmission & Distribution program is due to authorized overtime, when pipeline maintenance crews responded to requests for assistance at the SNRC plant to help with cleanup of catch basins after a pump failure led to a temporary diversion of wastewater flows to those basins. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 21 Wastewater Collection Operations Wastewater Collection operating revenues consists of System Charges and Other Operating Revenue. System Charge rates are set by the District to cover the cost of maintaining the District’s wastewater collection system and to cover a portion of administrative and general expenses. A rate adjustment implemented in July 2024 was primarily responsible for a 9.8% increase in System Charge Revenue to $6.67 million for 2024-25, but the District also added approximately 200 customers when phase 1 of a large apartment complex was placed in service. Other Operating Revenue includes inspections, plan checking, and other development related fees; and periodic reimbursements from other public agencies or utilities for shared costs or participation in conservation programs. In FY 2024-25, Other Operating Revenue nearly doubled as development fees, particularly for infill commercial development, picked up again after a slow year in 2023-24. Wastewater Collection pipeline maintenance costs include video logging the condition of pipelines from the inside; utilizing a camera mounted on a robotic crawler; contracting for the repair of cracks in the pipelines noted on videos; and jetting pipelines with a Vactor to dislodge buildups of fats, oil and grease (FOG) before they can cause backups and spills. The collection system is entirely gravity flow, requiring no pumps and associated facilities. In FY 2024-25, wastewater collection maintenance costs decreased by 5.3% compared to the prior year. This change is the net effect of a 5% Cost of Living Adjustments (COLA) on salaries & benefits costs’, offset by a decrease in contract services as the District did not repeat the purchase and installation of flow sensors on manhole covers as was done in the prior year. Operating income for Wastewater Collections dropped from $125 to $15 thousand because of a significant increase in depreciation expense. 2024-25 was the first full year of depreciation taken on a large, $11.5 million interceptor line that was installed as part of the SNRC project to redirect wastewater flows to the SNRC. $0 $1 $2 $3 $4 $5 $6 $7 $8 2021 2022 2023 2024 2025 Mi l l i o n s Wastewater Collection Operating Revenue versus Expenses Revenue Expenses EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 22 Water Reclamation Operations The District entered FY 2024-25 having produced 819.7 million gallons of recycled water between January and June of 2024, the first six months of operations for the new Sterling Natural Resource Center (SNRC) water reclamation plant. During FY 2024-25, the SNRC produced another 2.272 billion gallons (6,972 acre-feet) of recycled water, affirming the District’s decision to pursue water recycling as a supplemental water source. While these production numbers are encouraging, they are also an indicator of higher-than-expected wastewater flows into the plant which has occasionally exceeded treatment capacity and forced the use of overflow retention basins. For this reason, the SNRC construction contract was amended to add a fifth membrane bioreactor (MBR) train to increase the plant’s treatment capacity. Additional information regarding the fifth MBR train is provided in the capital section of this discussion. Water Reclamation does involve some new revenue sources for the District, but the primary and most reliable source is wastewater treatment charges. The District has been collecting these charges since approximately 1957, but as of March of 2024, the District no longer remits those charges to the City of San Bernardino Water Department (City) which provided treatment services for the District prior to that date. The completion of the Sterling Natural Resource Center in 2024 allows the District to treat wastewater and to keep the charges collected for providing that service. Treatment charges for FY 2024-25, which were based on rates established by the District in May 2021, were $12.7 million. This is an 18.0% increase over prior year revenue of $10.7 million and resulted from 1) a rate adjustment that went into effect on January 1, 2025, 2) new development, with a 200-unit apartment complex completed near the beginning of the fiscal year, and 3) much higher water consumption compared to recent years, which is factored into billing for non-residential customers. A second revenue stream in Reclamation is for the production and delivery of recycled water, which the District has reported as a type of Water Sales in the accompanying financial statements. The recharge basins where recycled water is delivered are owned by the San Bernardino Valley Municipal Water District (San Bernardino Valley), with which the District has an agreement under its Local Resource Investment Program (LRIP) to recharge all recycled water produced by the SNRC. In exchange the District receives a contribution from San Bernardino Valley of $173 per acre-foot of water recharged. During FY 2024-25 the District recharged 6,972.09 acre-feet of recycled water to earn a LRIP contribution of $1,206,250. This amount exceeded projections by $134,250 due to higher-than- expected wastewater flows into the plant. A third Reclamation revenue stream is tipping fees charged to food waste haulers who choose to discharge their waste at the SNRC. This waste is added to sludge generated by plant treatment operations, converted to gas by anaerobic digesters, and then converted to energy for use in powering plant operations. Though the District anticipated generating approximately $2.04 million in tipping fees during FY 2024-25, power outages and other perplexities continue to hamper attempts to make the digesters fully operational, and by the end of the fiscal year only $460 thousand, or 22%, of projected tipping fee revenues were realized. The graph below depicts the District’s revenue and expenses related to wastewater treatment and reclamation. Through FY 2021 the District used the City rates to bill its customers and then remit payment to the City at the end of each month. Under this relationship, treatment revenue collected was exactly equal to treatment fees paid to the City. In May 2022, the District established and implemented its own rates and began hiring operators and covering startup costs for commencement of operations at the SNRC. The District’s Wastewater Treatment rates were adopted with three phases. Phases 1 and 2 were implemented in May 2022 and January 2023, respectively, with phase 3 scheduled for implementation in January 2024. The District’s rate structure consists of fixed monthly EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 23 charges for all residential customers, and for non-residential customers, a combination of fixed and variable charges, which are assessed based on water usage. For the year ended June 2025, Water Reclamation Revenue was $14.3 million, compared to $11.1 million in the previous fiscal year. The increase was substantially due to rate adjustments that became effective in January 2025. $6 $7 $8 $9 $10 $11 $12 $13 $14 $15 $16 2021 2022 2023 2024 2025 Mi l l i o n s Water Reclamation Operating Revenue versus Expenses Revenue Expenses Operating expenses recorded by the Reclamation fund (before depreciation) in FY 2024-25 were $10.0 million compared to projections of $7.7 million. The extended process of commissioning the digesters resulted in energy costs being more than double the $1.4 million budgeted for FY 2024-25. In addition, the digester delays had unexpected costs such as the need to rent a boiler and use gas to keep the biology in the digesters alive while problems were resolved. Salaries & Benefits of $2.1 million also exceeded budget by 23% due to unexpected overtime costs as staff worked to address issues such as clogged screens, odors, and leaking seals that arose during start-up. Finally, a full year of depreciation expense for $5.44 million was added to total operating expenses of $15.4 million. Upon completion of construction in FY 2023-24, the cost of the new SNRC plant was allocated to approximately 200 components (facilities and equipment) and capitalized, with useful lives ranging from 10 to 60 years. FY 2024- 25 was the first year in which a full 12 month depreciation was recognized for all of these components. Shared Customer Account & Administrative Costs Costs related to Customer Accounts are generated by the Customer Service and Meter Services departments. The burden for funding these costs is allocated between the Water and Wastewater Collection funds at roughly a 70%- 30% split; the Water Reclamation fund does not currently share in these costs and will not until the fund is more established and revenues are able to cover costs sufficiently. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 24 Customer Account costs increased by 11.3% in FY 2024-25 to $2,663,991. While there were nominal cost increases in many cost categories, the two categories that were most impactful were:  Contract Services increased 13% to $1.1 million due to the increased price of maintenance contracts on District billing and other software applications.  Salaries & Benefits increased $138 thousand to $1,343,602 due to a negotiated COLA increase of 5%, and pension costs and health insurance costs both increasing by approximately 10%. General and Administrative (G&A) costs increased 32.6% to $16.9 million from $12.8 million in the previous fiscal year. These are reported G&A cost totals, for both years, after posting significant Salaries & Benefits expense adjustments related to Net Pension, and Other Post Employment Benefit (OPEB) liabilities in accordance with Governmental Accounting Standards Board (GASB) statements 68 and 75. The amounts of expense adjustments were $0.8 million and ($1.8) million for fiscal years 2024-25, and 2023-24, respectively. Prior to the adjustments, cost totals for G&A were $16.2 million and $14.6 million in the current and prior years, respectively. This equates to a real dollar increase of $1.6 million, and some of the reasons for that increase are explained below: 1. Salaries & Benefits increased $0.4 million to $7.6 million, compared to $7.2 million incurred in the previous year. This increase is due to a 5% COLA negotiated with staff for FY 2024-25. In addition to the agency- wide COLA, an FTE was added to the Public Affairs department during the fiscal year. 2. Contract Services in G&A increased 33.9% to $4.4 million. This increase includes a charge for accumulated costs for environmental and habitat conservation services related to the SNRC water recycling plant. The District has ongoing commitments related to translocation of a fish species whose habitat was impacted by the diversion of recycled water discharge points as a result of the project. In addition, the District has increased the utilization of consultants to pursue grant funding for planned projects, and has also issued a new contract for consultants to update the District’s digital mapping software. 3. Insurance costs continued to climb, by 26.4% to $2.3 million in FY 2024-25. The primary reason for the increase is that 2024-25 was the first full year for the SNRC to be included in the District’s insurance. Non-Operating Activities The District’s Non-Operating Revenue of $3.7 million includes Investment Income of $1.9 million (including unrealized gains / losses), and reimbursements of $1.8 million, the most significant of which was from a greening grant awarded for the landscaping design and installation at the new Sterling Natural Resource Center. Investment Income is earned on the District’s portfolio of U.S. Treasury and Agency Bonds and deposits with two Local Government Investment Pools (LGIP). During FY 2024-25, investment income increased $626 thousand, or 49%, to $1,893,149. The increase was due to an increase in the amount of investible cash reserves, and stable interest rates. The average stated rate on the District’s portfolio of U.S. bonds is 3.72%, and the yield for the two LGIPs were 4.275% and 4.40% as of June 2025. Non-Operating Expense includes interest paid on Long-Term Debt, which jumped to $5.3 million with the first payment on the SNRC State loan coming due in December 2024. Also included in non-operating is a loss on disposal of assets of $81 thousand which occurred due to an over-estimate of the useful lives of network equipment that had to be replaced in 2024-25. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 25 Capital Contributions Contributions received during FY 2024-25 included $3.6 million in developer capacity fees, across all funds, for approximately 243 EDUs (equivalent dwelling units). These fees represent ‘moderate’ continued development activity from the prior year when fees were received for 156 EDUs. Development is a mixture of both commercial and residential construction, mostly for Tract developments. East Valley Water District Changes in Net Position (in millions) 2025 2024 2023 Water Sales 21.3$ 17.9$ 17.0$ System Charges 17.5 16.2 15.5 Treatment Charges 12.7 10.7 10.1 Other Operating Rev 1.8 1.1 1.2 Supply & Pumping (4.9) (5.0) (4.9) Distribution / Collection (5.1) (4.8) (5.1) Treatment (11.8) (12.0) (10.8) Customer Accounts (2.7) (2.4) (2.2) General & Administrative (16.9) (12.8) (13.2) Depreciation (12.3) (7.6) (6.3) Investment Income 1.9 1.2 0.3 Gain on Disposal and Other 0.3 0.1 0.1 Interest Expense (5.4) (0.8) (0.9) Income Before Contributions & Special Item (3.6) 1.8 0.8 Developer Contributions 3.6 2.6 1.8 Grant Funds Contributed 1.7 - 0.1 Special Item - Settlement Obligation - (7.0) - Change in Net Position 1.7 (2.6) 2.7 Beginning Net Position, as Previously Reported 145.2 147.8 145.1 Ending Net Position 146.9$ 145.2$ 147.8$ Components of Net Position The District is required to present its Net Position in three categories: Net Investment in Capital Assets, Restricted, and Unrestricted. Net Investment in Capital Assets The components comprising Net Investment in Capital Assets are presented in Note 7 of the accompanying financial statements. The balance at June 30, 2025 is $113.8 million, an increase of $1.7 million compared to June 30, 2024. The increase is the net result of the acquisition or construction of Capital assets for $8.1 million, combined with a $5.1 million decrease in outstanding debt (includes associated deferred inflows/outflows), and then offset by an increase in accumulated depreciation of $11.5 million. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 26 Restricted Restricted Net Position consists of unexpended development impact fees which may only be appropriated for a project included in the District’s Capital Improvement Program. During FY 2024-25 the District received $3.6 million in capacity fees while $2.9 million was expended on projects to expand plant capacity. A summary of the accumulation and use of these funds is presented as ‘Other Information’ in this document. Restricted Net Position also includes cash owned by the North Fork Water Company, a blended component unit. Unrestricted Unrestricted Net Position is the balance after amounts to be classified as Net Investment in Capital Assets or Restricted have been determined. Unrestricted Net Position decreased $0.9 million to $19.0 million in FY 2024-25. Capital Assets The District spent approximately $9.1 million for expansion or replacement of property, plant, and equipment during FY 2024-25. These amounts are reflected in Utility Plant, or as additions to Construction in Progress, in the accompanying financial statements. Placed in Service During FY 2024-25, District staff, consultants, and contractors completed work on the following:  Completed rehabilitation of 0.5-million-gallon tank at Plant 56.  Replaced and upsized to 6 inch pipe, approximately 420’ of water main in Elmwood Drive and Oakridge Court with District crews.  Replaced 40 aging gate valves to ensure proper operation in case of emergency and need to isolate critical sections of District distribution system.  Camera and fencing upgrades to enhance security at critical District sites. Utility Plant in Service – June 30th (in millions) Department 2025 2024 Water Source of Supply 21.6$ 21.4$ Pumping 15.6 15.3 Transmission & Distribution 105.4 102.7 Treatment 33.6 33.5 Wastewater Collection Lines 39.4 39.4 Reclamation Plant 177.0 176.0 General Plant & Equipment 45.0 44.7 Total 437.6$ 433.0$ EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 27 Construction in Progress (CIP) Construction in Progress increased from $491 thousand to $4.0 million (see Note 4) during FY 2024-25 as the District turned its attention to water facilities after having completed a $197 million treatment plant in the previous fiscal year. During the current year, $6.4 million in cost was added to CIP, $2.8 million was removed 8 projects were closed, capitalized and placed in service, and another $133 thousand related to two small projects was expensed, leaving a balance at June 30, 2025 of $4.0 million. Approximately 40 projects, most related to new development, remain in progress at year end. Future Capital Improvements - Water The District’s ability to meet water quality requirements, promote water conservation, and increase efficiencies in conducting District business are the driving forces by which District management develops long-term capital plans. To meet these objectives, the District’s 5-Year Capital Improvement Plan includes the following projects:  Rehabilitate and extend the useful lives of aging water storage tanks.  Replace aging water distribution pipelines that require frequent repair and are suspected of causing system water losses.  Drill and equip three new wells to meet the demands of new development, and to replace the capacity of three existing wells taken out of service due to their proximity to recycled water recharge basins.  Partner with developers to increase the capacity of new storage tanks they plan to build to serve their projects. The District has been awarded 10% match funding under the State’s Prepare California Match Program for a $6.8 million project to complete seismic retrofits on several water storage tanks. A FEMA Hazard Mitigation Grant Program (HMGP) grant has been awarded for the design phase (Phase 1) of the project and should facilitate an award for the construction phase (Phase 2) once the design is completed. The District has also been awarded Phase 1 FEMA funding of over $1.1 million for design of a significant water main replacement project. Once design is complete, the District will work to finalize Phase 2 funding to cover up to $40 million in replacement of pipelines which qualify for hazard mitigation assistance. Future Capital Improvements - Wastewater The District maintains a list of recommended wastewater main replacements/rehabilitations based on assessments of pipeline conditions noted during video logging of the collection system. Pipelines assessed at the highest risk of structural failure are prioritized on the District’s Five-Year Capital Improvement Plan (CIP). The District will also update its Wastewater Collection System Master Plan during the next two years to identify undersized main pipelines that are susceptible to surcharging during heavy rains. Undersized pipelines can impede new development and will be included in discussions with developers as necessary. Pipelines identified in the District’s Wastewater Collection System Master Plan will be built into models developed for an update to the District’s capacity fees. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 28 Future Capital Improvements - Reclamation The SNRC has realized higher than expected influent flows during the first eighteen months of treatment operations causing the District to contract for construction of a fifth MBR train, increasing the treatment capacity of the plant overall. The additional capacity will allow for the appropriate rotation of the trains for cleaning and maintenance, and the cost to add the additional MBR train will be approximately $8.5 million. Current and future development capacity fees are being leveraged to finance the cost of this project. Long Term Debt / Credit The District’s long-term debt consists of Revenue Bonds and loans from the California State Water Resources Control Board State Revolving Fund. Outstanding balances as of June 30, 2025 were as follows: Revenue Bonds 2020A Refunding Bonds 13,030,000$ 2020B Refunding Bonds 12,505,000 SWRCB Loans AVAD Construction 40,213 EFAD Construction 234,291 Plant 134 Construction 4,667,975 SNRC Construction 172,053,787 Total 202,531,266$ The funding agreement with the State Water Resources Control Board for the SNRC construction consists of a $168.30 million loan at 1.8% and a $6.7 million grant. Upon project completion, interest accrued on District draws against the loan during construction, totaling $7.96 million, was added to the loan balance for a total loan balance of $176.26 million. The State Water Resources Control Board considered the project complete in December 2023, and according to terms of the State Funding Agreement, the first principal payment of $4,211,290 (plus interest of $2,983,285) was made to the state in December 2024. An annual payment of $7,811,471 will be made in December 2025 and continue through the end of the loan in 2052. All scheduled debt payments for FY 2024-25 were paid timely. See Note 5 to the accompanying financial statement notes for further discussion about Long-Term Debt. EAST VALLEY WATER DISTRICT Management’s Discussion and Analysis Year Ended June 30, 2025 29 $0 $50 $100 $150 $200 $250 2021 2022 2023 2024 2025 Mi l l i o n s Outstanding Long-Term Debt June 30th 2020B Bonds 2020A Bonds SBVMWD Loan U.S. Bank Loan SRF Loans-Other SRF Loan-SNRC Loans from U.S. Bank and San Bernardino Valley Municipal Water District were paid off during FY 2023-24, and are referenced solely because they are included in the five year schedule shown above. Standard & Poor’s and Fitch rated the District’s 2020 Series A and B Revenue Bonds at AA- at the time of issuance. Fitch affirmed this rating after a review of the District’s financial plans in June 2024. Dun & Bradstreet (D&B), based on audited financial statements and creditor input, also rated the District. The rating given by D&B is currently 5A1 accompanied by a financial condition assessment of ‘strong’, which is no change from previous years. Rate Increases On May 15, 2024, the District adopted rate adjustments for all three of the District’s enterprise activities, to be implemented in three phases. Wastewater Collection and Reclamation rate adjustment phases are effective on July 1 of 2024, 2025, and 2026, and water rate adjustments are effective on January 1 of 2025, 2026, and 2027. Additional information about the District’s water and wastewater rates can be found on the District’s website at www.eastvalleywater.gov. Contacting the District’s Financial Management This financial report is designed to give our customers/ratepayers, creditors, and investors a general overview of the District’s finances, and to demonstrate the District’s accountability for money it receives, and stewardship over facilities it maintains. If you have questions about this report, or need additional information, contact the District’s Finance Department at 31111 Greenspot Road, Highland, California 92346, or call (909) 381-6463. 30 EAST VALLEY WATER DISTRICT Statement of Net Position June 30, 2025 The accompanying notes are an integral part of this statement. 31 For Comparative Purposes Only 2025 2024 ASSETS Current Assets: Cash and Cash Equivalents 11,982,358$ 8,197,155$ Investments 15,802,745 15,304,169 Accounts Receivable, Net 6,856,863 6,107,689 Interest Receivable 327,422 341,051 Other Receivables 2,766,435 1,959,106 Due from Other Governments 4,221,622 7,553,848 Inventory 1,462,448 1,061,891 Prepaid Expenses 675,291 775,440 Total Current Assets 44,095,184 41,300,349 Non-Current Assets: Restricted Cash and Cash Equivalents 16,349,722 15,207,521 Restricted Due from Other Governments - 7,800,000 Assessments Receivable 230,355 246,083 Capital Assets not being Depreciated 11,101,646 7,574,139 Capital Assets, Net 307,519,963 314,384,669 Total Non-Current Assets 335,201,686 345,212,412 Total Assets 379,296,870 386,512,761 DEFERRED OUTFLOWS OF RESOURCES Deferred Charge on Refunding 770,237 812,441 Deferred Outflows - Pensions 4,832,914 6,318,359 Deferred Outflows - OPEB 1,679,283 2,004,127 Total Deferred Outflows Of Resources 7,282,434 9,134,927 Total Assets and Deferred Outflows of Resources 386,579,304$ 395,647,688$ (Continued) EAST VALLEY WATER DISTRICT Statement of Net Position - Continued June 30, 2025 The accompanying notes are an integral part of this statement. 32 For Comparative Purposes Only 2025 2024 LIABILITIES Current Liabilities: Accounts Payable and Accrued Expenses 4,500,764$ 10,449,146$ Accrued Payroll and Benefits 1,027,424 944,585 Customer Service Deposits 1,590,870 1,439,016 Construction Advances and Retentions 212,689 140,317 Accrued Interest Payable 1,758,943 228,360 Current Portion of Compensated Absences 486,184 432,702 Current Portion of Long-Term Debt 5,947,873 6,183,942 Due to Other Governments 139,103 76,452 Total Current Liabilities 15,663,850 19,894,520 Non-Current Liabilities: Compensated Absences, Less Current Portion 1,304,121 1,108,524 Net Pension Liability 14,505,560 14,902,033 Net OPEB Liability 1,481,136 2,067,180 Long-Term Debt, Less Current Portion 199,070,556 203,977,262 Due to Other Governments 5,600,000 6,300,000 Total Non-Current Liabilities 221,961,373 228,354,999 Total Liabilities 237,625,223 248,249,519 DEFERRED INFLOWS OF RESOURCES Deferred Inflows - Refunding 1,019,098 1,076,449 Deferred Inflows - Pensions 304,714 543,111 Deferred Inflows - OPEB 679,624 550,043 Total Deferred Inflows Of Resources 2,003,436 2,169,603 Total Liabilities and Deferred Inflows of Resources 239,628,659 250,419,122 NET POSITION Net Investment in Capital Assets 113,835,631 112,073,604 Restricted for: Future Capital Expansion Projects 14,135,060 13,314,565 Unrestricted 18,979,954 19,840,397 Total Net Position 146,950,645$ 145,228,566$ EAST VALLEY WATER DISTRICT Statement of Revenues, Expenses, and Changes in Net Position Year Ended June 30, 2025 The accompanying notes are an integral part of this statement. 33 For Comparative Purposes Only 2025 2024 OPERATING REVENUES Water Sales 21,280,114$ 17,900,515$ Wastewater Treatment Charges 12,683,579 10,746,724 System Charges 17,507,882 16,222,435 Other Charges 1,812,604 1,060,541 Total Operating Revenues 53,284,179 45,930,215 OPERATING EXPENSES Water Department: Source of Supply 3,801,843 4,079,366 Pumping 1,124,472 883,731 Treatment 1,753,123 1,592,368 Transmission and Distribution 4,375,616 4,012,276 Customer Accounts 1,958,853 1,757,943 Total Water Department 13,013,907 12,325,684 Wastewater Department: Wastewater Collection 747,704 792,350 Customer Accounts 705,138 634,414 Total Wastewater Department 1,452,842 1,426,764 Reclamation Department: Treatment 10,001,513 10,411,256 Total Reclamation Department 10,001,513 10,411,256 Administrative and General 16,949,097 12,776,969 Operating Expenses Before Depreciation 41,417,359 36,940,673 Depreciation 12,311,922 7,624,666 Total Operating Expenses 53,729,281 44,565,339 Operating Income (445,102)$ 1,364,876$ (Continued) EAST VALLEY WATER DISTRICT Statement of Revenues, Expenses, and Changes in Net Position - Continued Year Ended June 30, 2025 The accompanying notes are an integral part of this statement. 34 For Comparative Purposes Only 2025 2024 NON-OPERATING REVENUES (EXPENSES) Investment Income 1,692,203$ 1,136,502$ Unrealized Investment Gain 200,946 130,536 Other Income 339,433 39,064 Interest Expense (5,313,021) (789,683) Loss on Disposal (81,006) - Total Non-Operating Revenues (Expenses)(3,161,445) 516,419 Income Before Contributions (3,606,547) 1,881,295 CONTRIBUTIONS Capacity Charges 3,630,874 2,556,388 Capital Grants 1,493,764 - Operating Grants 203,988 - Total Contributions 5,328,626 2,556,388 SPECIAL ITEM Settlement Obligation - Wastewater Treatment Authority Disassociation - (7,000,000) CHANGE IN NET POSITION 1,722,079 (2,562,317) TOTAL NET POSITION, BEGINNING 145,228,566 147,790,883 TOTAL NET POSITION, ENDING 146,950,645$ 145,228,566$ EAST VALLEY WATER DISTRICT Statement of Cash Flows Year Ended June 30, 2025 The accompanying notes are an integral part of this statement. 35 For Comparative Purposes Only 2025 2024 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Customers 51,879,529$ 45,687,123$ Cash Payments for Employees Services (15,569,983) (13,812,566) Cash Payments to Suppliers (30,889,987) (22,969,278) Cash to/(from) Other Sources 338,628 39,064 Net Cash Provided by Operating Activities 5,758,187 8,944,343 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Assessments Received 301,968 131,891 Developer Fees Received 3,630,874 2,556,388 Reimbursements Received 1,697,756 6,579,416 Proceeds/Draws from SRF Loan 11,919,642 8,813,935 Due (From) To Water Fund - (2,655,077) Due (From) To Reclamation Fund - 5,661,647 Principal Paid on Capital Debt (5,766,446) (3,242,553) Interest Paid on Capital Debt (3,960,686) (998,343) Due (From) To Other Agencies (637,993) (623,548) Assessments Received 131,891 Acquisition of Capital Assets (9,137,856) (15,497,342) Net Cash Provided (Used) by Capital and Related Financing Activites (1,952,741) 726,414 CASH FLOWS FROM INVESTING ACTIVITIES Interest Received from Investments 1,414,534 743,713 Acquisition of Investments (8,692,576) (11,398,599) Proceeds from Sale of Investments 8,400,000 1,565,000 Net Cash Provided (Used) by Investing Activities 1,121,958 (9,089,886) Net Increase (Decrease) in Cash and Cash Equivalents 4,927,404 580,871 Cash and Equivalents, Beginning of Year 23,404,676 22,823,805 Cash and Equivalents, End of Year 28,332,080$ 23,404,676$ RECONCILIATION TO STATEMENT OF NET POSITION Cash and Cash Equivalents 11,982,358$ 8,197,155$ Restricted Cash and Cash Equivalents 16,349,722 15,207,521 Total Cash and Cash Equivalents 28,332,080$ 23,404,676$ (Continued) EAST VALLEY WATER DISTRICT Statement of Cash Flows - Continued Year Ended June 30, 2025 The accompanying notes are an integral part of this statement. 36 For Comparative Purposes Only 2025 2024 Reconciliation of Operating Income (Loss) to Net Cash Provided by Operating Activities Operating Income (Loss)(445,102)$ 1,364,876$ Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by Operating Activities: Depreciation 12,311,922 7,624,666 Miscellaneous Income/(Expense)339,433 39,064 CIP Projects Expensed 133,319 168,183 Change in Assets and Liabilities: (Increase) Decrease in Accounts Receivable (749,175) (166,850) (Increase) Decrease in Inventory (400,557) (87,071) (Increase) Decrease in Prepaids 100,154 (518,642) (Increase) in Deferred Outflows of Resources - Pensions 1,810,289 (1,821,089) Increase (Decrease) in Accounts Payable (5,948,382) 1,890,483 Increase (Decrease) in Accrued Salaries and Benefits 169,588 119,209 Increase (Decrease) in Compensated Absences 162,330 113,459 Increase (Decrease) in Net Pension Liability (396,473) 1,046,897 Increase in Net OPEB Liability (586,045) 80,819 Decrease in Deferred Inflows of Resources (108,816) (833,419) Increase (Decrease) in Customer Deposits (807,329) (111,296) Increase (Decrease) in Developer Deposits 173,031 35,054 Total Cash Provided by Operating Activities 5,758,187$ 8,944,343$ NON-CASH INVESTING, CAPITAL, AND NON-CAPITAL FINANCING ACTIVITIES: Fair Value Adjustments to Investments 200,947$ 130,536$ Receivable Offset by Debt 51,195$ 8,616,385$ -$ -$ Capital Assets Acquired by Assuming Liabilities, Including Retainage Payable EAST VALLEY WATER DISTRICT Statement of Fiduciary Net Position Year Ended June 30, 2025 The accompanying notes are an integral part of this statement. 37 For Comparative Purposes Only 2025 2024 ASSETS Current Assets: Cash and Equivalents 2,972,682$ 3,773,219$ Due from Other Governments 135,131 76,662 Assessments Receivable 3,262 5,375 Total Assets 3,111,075 3,855,256 NET POSITION Restricted for Debt Obligations 3,111,075 3,855,256 Total Net Position 3,111,075$ 3,855,256$ EAST VALLEY WATER DISTRICT Statement of Changes in Fiduciary Net Position Year Ended June 30, 2025 The accompanying notes are an integral part of this statement. 38 For Comparative Purposes Only 2025 2024 ADDITIONS Interest Income 148,698$ 140,320$ Special Tax Assessments on Behalf of Other Entities 305,955 195,418 Debt Proceeds Collected on Behalf of Other Entities - 5,517,670 Total Additions 454,653 5,853,408 DEDUCTIONS Adminstrative Costs 11,271 8,482 Principal Payments to Bondholders 135,000 - Interest Expense 266,306 140,481 Payments to Other Entities 786,257 1,735,960 Costs of Issuance - 250,920 Total Deductions 1,198,834 2,135,843 CHANGE IN NET POSITION (744,181) 3,717,565 NET POSITION - BEGINNING OF YEAR 3,855,256 137,691 NET POSITION - END OF YEAR 3,111,075$ 3,855,256$ EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 39 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A) Reporting Entity The East Valley Water District is a special district that was formed in 1954, as a result of an election by local residents who desired water service by a public water agency. Later, as the population increased, a modern wastewater system was needed to replace the septic tanks used at the time. Citizens voted to give the District responsibility for that service. The District encompasses an area of approximately 30.1 square miles and provides water and wastewater service to the City of Highland, parts of the City of San Bernardino, and unincorporated parts of the County of San Bernardino, California. The East Valley Water District Financing Authority (Authority), and the North Fork Water Company (Company) are component units of the East Valley Water District. A component unit is an entity which is financially accountable to the primary government, either because the primary government appoints a voting majority of the component unit's Board, or because the component unit will provide a financial benefit or impose a financial burden on the primary government. The Authority and Company are blended component units. Only North Fork Water Company prepares separate financial statements. The Authority was created in August 2010 by a joint exercise of powers agreement for the purpose of financing public capital improvements. It is governed by a Board of Directors comprised of the District's Board of Directors. The Authority issued debt in October 2010 which is secured solely from installment payments under an installment purchase agreement entered into by the District and the Authority. The Company was established in February 1885 to deliver water, taken from the Santa Ana River to its property owner /shareholders. The Company is governed by a Board of Directors comprised of, and elected by, Company shareholders. The District has purchased shares of Company stock as they become available to secure rights to the Santa Ana River water and have it delivered to the District's surface water treatment plant. At June 30, 2024, the District owned 7,147 of 7,156 outstanding Company shares. Due to the number of Company shares owned, the District is able to appoint a majority of the Company’s Governing Board and is therefore financially accountable for the Company. In addition, management and staff of the District have complete responsibility for the operations of the Company. As a result, the Company's financial statements have been included in the accompanying financial statements as a blended component unit. Copies of the Company's financial statements may be obtained from the District’s Finance Department at 31111 Greenspot Road, Highland, California 92346. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 40 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued The following condensed combining schedule shows how the District, and its component units are blended in the accompanying financial statements: Table 1-1 District NFWC Eliminations Total Statement of Net Position Current Assets 44,081,601$ 13,583$ -$ 44,095,184$ Capital Assets 318,139,708 2,550,632 (2,068,731) 318,621,609 Other Assets 16,331,949 248,128 - 16,580,077 Deferred Outflows 7,282,434 - - 7,282,434 Total Assets & Deferred Outflows 385,835,692 2,812,343 (2,068,731) 386,579,304 Current Liabilities 15,624,535 39,315 - 15,663,850 Long-Term Liabilities 221,961,373 - - 221,961,373 Deferred Inflows 2,003,436 - - 2,003,436 Total Liabilities & Deferred Inflows 239,589,344 39,315 - 239,628,659 Net Investment in Capital Assets 113,330,681 2,573,681 (2,068,731) 113,835,631 Restricted Net Position 13,935,713 199,347 - 14,135,060 Unrestricted Net Position 18,979,954 - 18,979,954 Total Net Position 146,246,348$ 2,773,028$ (2,068,731)$ 146,950,645$ Statement of Changes in Net Position Sales and Services 51,471,575$ -$ -$ 51,471,575$ Other Operating Revenue 1,812,604 - - 1,812,604 Operating Expenses 41,241,840 175,519 - 41,417,359 Depreciation 12,256,085 55,837 - 12,311,922 Operating Income (213,746) (231,356) - (445,102) Net Non-Operating Revenue (Expenses)(1,953,921) 286,240 - (1,667,681) Capital Contributions 3,834,862 - - 3,834,862 Special Items - - - - Change in Net Position 1,667,195 54,884 - 1,722,079 Beginning Net Position 144,579,153 2,718,144 (2,068,731) 145,228,566 Ending Net Position 146,246,348$ 2,773,028$ (2,068,731)$ 146,950,645$ Net Cash from Operating Activities 5,937,229$ (179,042)$ -$ 5,758,187$ Net Cash from Capital and Related Financing Activities (2,238,818) 286,077 - (1,952,741) Net Cash from Investing Activities 1,121,958 - - 1,121,958 Beginning Cash and Equivalents 23,263,583 141,093 - 23,404,676 Ending Cash & Equivalents 28,083,952$ 248,128$ -$ 28,332,080$ EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 41 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued B) Measurement Focus, Basis of Accounting and Financial Statement Presentation The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements. The District uses the economic resources measurement focus and the accrual basis of accounting. Accordingly, revenues are recognized when they are earned, and expenses are recorded when the liability is incurred. Fiduciary fund financial statements include a statement of fiduciary net position. The District has one type of fiduciary fund presented: a custodial fund, which is used to account for Community Facilities District assessments, debt issuances, the financing of eligible public facilities, and debt service. All of the assets in this fund are matched by a liability to parties on whose behalf they are held. Accordingly, there is no balance for Net Position, and no Statement of Changes in Net Position. The custodial fund is used to report resources held by the District in a purely custodial capacity, which involves only the receipt, temporary investment and remittance of fiduciary resources to individuals, private organizations or other governments. Custodial funds use the economic resource measurement focus. C) Comparative Data Prior year data has been included where practical for comparison purposes only. The prior year data does not represent a complete presentation in accordance with accounting principles generally accepted in the United States of America. D) Inventory Valuation Inventories are valued at cost using the average-cost method. E) Capitalization and Depreciation Capital assets purchased or constructed by the District are recorded at cost. Donated capital assets are recorded at actual or estimated acquisition value as of the date received. The District has a capitalization threshold of $5,000. Depreciation is computed using the straight-line method over the estimated useful lives of the various assets. Water canals, water, and wastewater lines are depreciated over 25 to 50 years; office equipment and vehicles are depreciated over 5 years. Water stock and rights contributed to the District are recorded at the same value the District is currently paying for the purchase of similar stock. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 42 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued F) Restricted Assets Certain assets of the District are restricted in use by ordinance or debt covenant and accordingly are shown as restricted assets on the accompanying statement of net position. Unexpended Bond proceeds are set aside for capital improvements, District deposits into Bond trustee accounts are to be used for debt service, and utility deposits must be returned to the customers at their request after their account has been paid timely for 12 consecutive months, or when their account is closed. G) Cash and Cash Equivalents For the purposes of the statement of cash flows, cash and cash equivalents have been defined as demand deposits and highly liquid investments purchased with an original maturity of 3 months or less. The District invests funds with the Local Agency Investment Fund (LAIF) and Money Market Mutual Funds. Due to the high liquidity of these investments, these funds are classified as cash equivalents. H) Investments The District has adopted the provisions of GASB Statement No. 72, Fair Value Measurement and Application. The objective of this Statement is to enhance comparability of financial statements among governments by measurement of certain assets and liabilities at their fair value using a consistent and more detailed definition of fair value and accepted valuation techniques. The definition of fair value is the price that would be received to sell and asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This Statement establishes a hierarchy of inputs to valuation techniques used to measure fair value. I) Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position includes a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to future periods and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District has three items which qualify for reporting in this category: Deferred Outflows Charge on Refunding, Deferred Outflows Related to Pensions, and Deferred Outflows Related to OPEB. In addition to liabilities, the statement of financial position includes a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District has three items which qualify for reporting in this category: Deferred Inflows related to Pensions, Deferred Inflows related to OPEB, and Deferred Inflows related to Bond Refinancing. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 43 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued J) Compensated Absences The District has a policy whereby an employee can accumulate unused sick leave and vacation. Sick leave is to be used for extended periods of sickness; however, upon termination or retirement, a portion will be paid as additional benefits to the employee. At retirement or termination, employees who have accumulated over ten years of service will be paid between 50 to 70% of their unused sick leave (based upon their balance of unused sick leave) at their regular payroll rates in effect at the date of termination. Also, employees can cash out up to 300 hours of unused sick time, per calendar year, provided that a minimum of 160 hours is retained after said cash-out. The District has provided for these future costs by accruing a range of the earned and unused sick leave and 100% of the earned and unused vacation. K) Classification of Revenue As an enterprise (proprietary) fund, the District classifies its revenues into three classifications: operating revenue, non-operating revenue, and contributions. Operating revenues are defined as revenues realized by the District in exchange for providing its primary services of water distribution, wastewater collection, and water reclamation to its customers. Non-operating revenues are those derived from the investment of cash reserves and from the disposal of excess property, and include those resources received from entities other than customers, such as governmental agencies and developers, for purposes not related to capital improvement. Donated plant and cash received for capital improvement without the requirement that the District give resources in exchange are recorded as contributions. L) Use of Restricted Resources The District uses restricted resources, prior to using unrestricted resources, to pay expenses meeting the criteria imposed on the use of restricted resources by a third party. M) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. N) Pension For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 44 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued GASB 68 requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used. Valuation Date June 30, 2023 Measurement Date June 30, 2024 Measurement Period July 1, 2023 to June 30, 2024 O) Postemployment Benefits Other Than Pensions (OPEB) For purposes of measuring the District’s OPEB liability related to the California Employer’s Retirement Benefits Trust (CERBT), deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the CERBT and additions to/deductions. from the CERBT fiduciary net position have been determined on the same basis as they are reported by the CERBT. For this purpose, the CERBT recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value, except for money market investments and participating interest earning investment contracts that have a maturity at the time of purchase of one year or less, which are reported at cost. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 45 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued P) Future Accounting Pronouncements The applicable GASB Statements listed below will be implemented in future financial statements: Table 1-2 GASB Statement Description Effective Date Statement No. 103 Financial Reporting Model Improvements Provides guidelines for the accounting and reporting of derivative instruments in governmental entities, focusing on their recognition, measurement, and disclosure. It distinguishes between hedging and investment derivatives, requiring different reporting for each, with all derivatives measured at fair value. The standard also mandates evaluating hedging effectiveness and requires detailed disclosures to enhance financial transparency. The statement is effective for fiscal years beginning after June 15, 2025. Statement No. 104 Disclosure of Certain Capital Assets Enhances disclosure requirements for capital assets by building on Statement No. 34 to require separate reporting by major class for lease assets, intangible right-to-use assets from public-private or public- public partnerships, subscription-based IT arrangement assets, and other intangible assets. It also establishes new disclosures for capital assets held for sale requiring governments to reassess this status each reporting period and disclose historical cost, accumulated depreciation, and any related pledged debt by major asset class. The statement is effective for fiscal years beginning after June 15, 2025. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 46 2) CASH AND INVESTMENTS Cash and Investments as of June 30, 2025 are classified in the accompanying financial statements as follows: Table 2-1 Cash and Cash Equivalents 11,982,358$ Restricted Cash and Cash Equivalents 16,349,722 Investments 15,802,745 Total 44,134,825$ Cash and investments as of June 30, 2025 consist of the following: Table 2-2 Cash on Hand 9,000$ Deposits with Financial Institutions 7,687,674 Money Market Accounts with Financial Institutions 1,004,833 Investments with Local Agency Investment Fund 18,627,601 Investments with California CLASS 1,002,972 Investment in Debt Securities 15,802,745 Total 44,134,825$ Investments Authorized by the California Government Code and the District’s Investment Policy The table below identifies the investment types that are authorized by the District's investment policy and in accordance with Section 52601 of the California Government Code. The table also identifies certain provisions of the District's investment policy that address interest rate risk and concentration of credit risk. Table 2-3 Authorized Investment Type Maximum Maturity Authorized Limit Required Rating Municipal Securities including EVWD Issues 5 years None None U.S. Treasury Bills, Notes, or Bonds 5 years None None State Registered Warrants, Notes, or Bonds 5 years None None Notes and Bonds of other Local California Agencies 5 years None None U.S. Agencies 5 years None None Placement Service Deposits 5 years 30%None Money Market Mutual Funds and Mutual Funds 5 years 15%2 - AAA Collateralized Bank Deposits 5 years None None Commercial Papers 270 days 5%A Medium Term Notes 5 years 30%AA Local Government Investment Pools N/A 25%AA Local Agency Investment Fund (LAIF)N/A None None California CLASS N/A None None EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 47 2) CASH AND INVESTMENTS - Continued At June 30, 2025, the District had no investments in repurchase agreements and did not utilize this investment media during the reporting year. As a matter of investment policy, the District does not borrow funds with reverse repurchase agreements. Disclosures Relating to Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the District minimizes its exposure to this type of risk is by investing in investments with laddered maturity dates. As of June 30, 2025, the District had the following investments and maturities: Table 2-4 Investment Type Fair Value Average Maturity Fannie Mae 299,952$ 2.54 years Freddie Mac 2,295,790 2.11 years Federal Home Loan Bank 7,514,838 2.29 years Federal Farm Credit Bank 193,370 1.4 years US Treasury 5,498,795 1.29 years Tenn Valley Authority - - LAIF 18,627,601 N/A Cal CLASS 1,002,972 N/A Money Market Mutual Funds 1,004,833 N/A 36,438,151$ Disclosures Relating to Credit Risk Generally, credit risk is the risk that the issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the District’s investment policy, and the actual rating as of year-end for each investment type. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 48 2) CASH AND INVESTMENTS - Continued Table 2-5 Investment Type Fair Value Minimum Legal Rating Exempt From Disclosure Rating at Year End AAA Not Rated Fannie Mae 299,952$ N/A -$ 299,952$ -$ Freddie Mac 2,295,790 N/A - 2,295,790 - Federal Home Loan Bank 7,514,838 N/A - 7,514,838 - Federal Farm Credit Bank 193,370 - 193,370 - US Treasury 5,498,795 N/A 5,498,795 - - Tenn Valley Authority - N/A - - - LAIF 18,627,601 N/A - - 18,627,601 Cal CLASS 1,002,972 N/A - - 1,002,972 Money Market Mutual Funds 1,004,833 N/A - 1,004,833 - 36,438,151$ 5,498,795$ 11,308,783$ 19,630,573$ Fair Value Measurements The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. These principles recognize a three-tiered fair value hierarchy, as follows:  Level 1: Investments reflect prices quoted in active markets;  Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered to be active; and  Level 3: Investments reflect prices based upon unobservable sources. Valuation Technique: Level 2 Investments use the Market Approach which uses prices generated for identical or similar assets or liabilities. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 49 2) CASH AND INVESTMENTS - Continued The District has the following recurring fair value measurements as of June 30, 2025: Table 2-6 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Investments by Fair Value Level (Level 1)(Level 2)(Level 3)Total Debt Securities Fannie Mae 299,952$ -$ -$ 299,952$ Freddie Mac 2,295,790 - - 2,295,790 Federal Home Loan Bank 7,514,838 - - 7,514,838 Federal Farm Credit Bank 193,370 - - 193,370 US Treasury 5,498,795 - - 5,498,795 Total Investments Measured at Fair Value 15,802,745$ -$ -$ 15,802,745$ Investments Measured at Amortized Cost LAIF 18,627,601 Cal CLASS 1,002,972 Money Market Mutual Funds 1,004,833 Total Investments 36,438,151$ Fair Value Measurements Using Disclosure Related to Concentration of Credit Risk The District's policy places no limits on amounts invested in any given issuer beyond that stipulated by the California Government Code. Freddie Mac and FHLB investments valued at $2,295,790 and $7,514,838, respectively, exceeded 5% of District total investments. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 50 2) CASH AND INVESTMENTS - Continued Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code requires California banks and savings and loan associations to secure deposits by pledging government securities as collateral. Such collateralization of public funds is accomplished by pooling. As such, collateralized securities are held by the pledging financial institution's agent on behalf of the District. The fair value of the pledged securities must equal at least 110% of District deposits. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. The District may waive collateral requirements for deposits which are fully insured by Federal depository insurance. As of June 30, 2025, the District had $7,400,006 deposited with financial institutions that were in excess of federal depository insurance limits. The federal deposit insurance limit is $250,000. Investment in State Investment Pool The management of the State of California Pooled Money Investment Account (generally referred to as LAIF) has reported to its participating agencies that, as of June 30, 2025, the carrying amount (at amortized cost) of the pool was $178,938,897,012 and the estimated fair value of the pool was $179,153,321,241. LAIF is regulated by the California Government Code under the oversight of the Treasurers of California. The District's proportionate share of the fair value (as determined by LAIF) as of June 30, 2025, was $18,627,603. Included in LAIF's investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain State funds, and floating rate securities issued by federal agencies, government- sponsored enterprises, and corporations. Currently LAIF does not have an investment rating. LAIF has a minimum $5,000 transaction amount in increments of $1,000 with a maximum of 15 transactions (combination of deposits and withdrawals) per month. LAIF requires a one-day prior notice for deposits and withdrawals of $10 million or more. 3) RESTRICTED CASH AND CASH EQUIVALENTS Restricted cash and cash equivalents at June 30, 2025 are restricted as follows: Table 3-1 Held for Debt Service 466,411$ Capacity Fees from Developers 13,935,713 Customer Deposits 1,589,966 Construction Advances 109,500 North Fork Water Company 248,132 Total 16,349,722$ EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 51 4) CAPITAL ASSETS A summary of changes in capital assets for the year ended June 30, 2025 is as follows: Table 4-1 Beginning of End of Year Additions Deletions Adjustments Year Water Fund Non-Depreciable Assets Land and Easements 3,651,696$ -$ -$ -$ 3,651,696$ Water Rights 732,835 - - - 732,835 Construction in Progress 341,102 4,599,372 (2,981,673) - 1,958,801 Total Non-Depreciable Assets 4,725,633 4,599,372 (2,981,673) - 6,343,332 Depreciable Assets Source of Supply 21,383,763 395,366 (132,813) - 21,646,316 Pumping Plant 15,320,702 277,539 - - 15,598,241 Treatment Plant 33,543,906 181,310 (121,874) - 33,603,342 Transmission and Distribution Plant 102,724,617 2,851,059 (165,788) - 105,409,888 General Plant 34,312,344 610,345 (324,358) - 34,598,331 Total Depreciable Assets 207,285,332 4,315,619 (744,833) - 210,856,118 Accumulated Depreciation Source of Supply (10,443,505) (730,813) 100,513 - (11,073,805) Pumping Plant (8,984,676) (493,590) - - (9,478,266) Treatment Plant (15,244,880) (824,817) 77,016 - (15,992,681) Transmission and Distribution Plant (50,296,581) (2,475,585) 161,941 - (52,610,225) General Plant (10,868,903) (1,314,549) 324,358 - (11,859,094) Total Accumulated Depreciation (95,838,545) (5,839,354) 663,828 - (101,014,071) Water Fund Capital Assets, Net 116,172,420 3,075,637 (3,062,678) - 116,185,379 Wastewater Fund Non-Depreciable Assets Land and Easements 2,698,706 - - - 2,698,706 Construction in Progress 149,800 862,293 (112,059) - 900,034 Total Non-Depreciable Assets 2,848,506 862,293 (112,059) - 3,598,740 Depreciable Assets Wastewater Collection Plant 39,419,357 - - - 39,419,357 General Plant 10,204,423 193,855 (153,340) - 10,244,938 Total Depreciable Assets 49,623,780 193,855 (153,340) - 49,664,295 Accumulated Depreciation Wastewater Collection Plant (16,960,907) (645,761) - - (17,606,668) General Plant (4,778,338) (391,750) 153,340 - (5,016,748) Total Accumulated Depreciation (21,739,245) (1,037,511) 153,340 - (22,623,416) Wastewater Fund Capital Assets, Net 30,733,041 18,637 (112,059) - 30,639,619 Water Reclamation Fund Non-Depreciable Assets Construction in Progress - 1,196,428 (36,854) - 1,159,574 Total Non-Depreciable Assets - 1,196,428 (36,854) - 1,159,574 Depreciable Assets Reclamation Plant 175,990,516 995,800 - - 176,986,316 General Plant 115,515 22,947 - - 138,462 Total Depreciable Assets 176,106,031 1,018,747 - - 177,124,778 Accumulated Depreciation Reclamation Plant (1,048,372) (5,411,571) - - (6,459,943) General Plant (4,312) (23,486) - - (27,798) Total Accumulated Depreciation (1,052,684) (5,435,057) - - (6,487,741) Water Reclamation Fund Capital Assets 175,053,347.00 (3,219,882) (36,854) - 1,159,574 Total Capital Assets, Net 321,958,808$ (125,608)$ (3,211,591)$ -$ 318,621,609$ EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 52 5) LONG-TERM DEBT The schedule below summarizes changes in long-term debt during the year ended June 30, 2025: Table 5-1 Beginning of Year Additions Retirements/ Payments End of Year Current Portion Long-Term Portion Direct Placement: 2020A Refunding Bonds 14,060,000$ -$ (1,030,000)$ 13,030,000$ 575,000$ 12,455,000$ 2020A Unamortized Premium 2,650,264 - (163,101) 2,487,163 163,101 2,324,062 2020B Refunding Bonds 12,780,000 - (275,000) 12,505,000 375,000 12,130,000 Subtotal Direct Placement 29,490,264 - (1,468,101) 28,022,163 1,113,101 26,909,062 Direct Borrowing: DWR Contracts: AVAD Construction 43,954$ -$ (3,741)$ 40,213$ 9,783$ 30,430$ Plant 134 Construction 4,901,374 - (233,399) 4,667,975 233,399 4,434,576 EFAD Construction 247,307 - (13,016) 234,291 13,016 221,275 SNRC 175,478,305 786,772 (4,211,290) 172,053,787 4,578,574 167,475,213 Subtotal Direct Borrowing 180,670,940 786,772 (4,461,446) 176,996,266 4,834,772 172,161,494 Total 210,161,204$ 786,772$ (5,929,547)$ 205,018,429$ 5,947,873$ 199,070,556$ 2020 Revenue Bonds Series 2020A - On September 10, 2020, the District issued $16,885,000 of East Valley Water District Refunding Revenue Bonds, Series 2020A (2020A Bonds), to accomplish a current refunding of then outstanding 2010 Revenue Bonds ($21,635,000). The 2020A Bonds carry interest rates ranging from 3.00% to 5.00% and will be repaid in various principal increments with the final payment due on October 1, 2040. The refunded 2010 Bonds carried interest rates ranging from 4.00% to 5.00% and were due in various principal increments until October 1, 2040. The 2020A bonds were issued at a premium of $3,261,890, and after paying issuance costs of $161,885, net proceeds were $19,985,005. The net proceeds, combined with a $2,129,931 sinking fund for 2010 bond debt service, were sufficient to accomplish the refunding of the existing debt. All refunded debt has been retired. The refunding resulted in a difference between the reacquisition price and the carrying amount of the old debt of $259,548. This difference is included in the accompanying financial statements as a Deferred Outflows of Resources and is being charged to operations through the year 2040 using the straight-line method of amortization. The District completed the refunding to decrease total debt service over the next 20 years by $6,052,794, and to obtain an economic gain (difference between the present values of the old and new debt service payment) of $4,765,023. Series 2020B - Also on September 10, 2020, the District issued $13,615,000 of East Valley Water District Refunding Revenue Bonds, Series 2020B (2020B Bonds), to accomplish an advance refunding of then outstanding 2013 Revenue Bonds ($12,085,000). The 2020B Refunding Bonds carry interest rates from 0.42 % to 2.93 % (federally taxable) and will be repaid in various principal increments with the final payment due EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 53 5) LONG-TERM DEBT - Continued on October 1, 2043. The refunded 2013 Bonds carried interest rates ranging from 4.00% to 5.00% and were due in various principal increments until October 1, 2043. The 2020B bonds were issued at face value, and after paying issuance costs of $123,500, net proceeds were $13,491,500. The net proceeds, combined with a $292,563 sinking fund held for 2013 bond debt service, were used to purchase US Government securities which were deposited in an irrevocable trust with an escrow agent to provide debt service on the 2013 Bonds until October 1, 2023 on which date all outstanding bonds will be redeemed. The advance refunding met the requirements of an in-substance defeasance therefore; accordingly, the 2013 Revenue Bonds are no longer reflected as a liability on the accompanying financial statements. The refunding resulted in a difference between the reacquisition price and the carrying amount of the old debt of $259,548. This difference is included in the accompanying financial statements as a Deferred Outflows of Resources and is being charged to operations through the year 2043 using the straight-line method of amortization. The District completed the refunding to decrease total debt service over the next 23 years by $3,014,190, and to obtain an economic gain (difference between the present values of the old and new debt service payment) of $2,154,117. US Bank Lease Purchase On November 13, 2013 the District entered into a Lease Purchase Agreement with US Bancorp Government Leasing and Finance, Inc. (US Bank), to implement Energy Conservation Measures (ECM) identified in a comprehensive energy conservation and operational efficiency study prepared by Honeywell International, Inc. (Honeywell). Honeywell had been contracted to install the facilities necessary to achieve the energy savings identified in their study and has guaranteed that the savings will be sufficient to pay the debt service on the lease with US Bank. Project costs paid to Honeywell, and the amount borrowed from US Bank under the lease agreement was $3,998,560 with an interest rate of 2.38%. Semi-annual payments are $226,398, to commence in September 2014 through March 2024. As of June 30th, 2024, the District fully paid off its outstanding debt related to US Bank Lease Purchase, with no remaining obligations under the debt agreement. San Bernardino Valley Municipal Water District - City Creek Turnout and Plant 134 Hydroelectric Station Loan On January 20, 2015, the District entered into an agreement with the SBVMWD for the construction, financing, and maintenance of a turnout by which the District’s surface water treatment plant can receive State Project water. The total amount borrowed for construction of the project is $4,367,927 bearing interest at the State of California Local Agency Investment Fund (LAIF) apportionment rate, which is 0.75% at June 30, 2022. Debt service payments are to be made annually on February 1st over ten years. As of June 30th, 2024, the District fully paid off its outstanding debt related to City Creek Turnout and Plant 134 Hydroelectric Station Loan, with no remaining obligations under the debt agreement. Department of Water Resources Contract 00C412 - Arroyo Verde Assessment District (AVAD) On June 30, 2004, the District entered into a Funding Agreement for replacement of distribution pipelines in the section of the District's service area formerly served by the Arroyo Verde Water Company. The original loan EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 54 5) LONG-TERM DEBT - Continued amount was $169,052 with an annual interest rate of 0%. Semi-annual payments of $3,381 are due through January 2031 and are secured by annual assessments to property owners within the Arroyo Verde Assessment District. The indenture authorizes, upon default, the Trustee to declare immediate due and payable the total unpaid principal of the Bonds and accrued interest thereon. Department of Water Resources Contract 10CX110 - Plant 134 On December 21, 2010, the District entered into a Funding Agreement to upgrade treatment methods utilized by the District's surface water treatment plant (Plant 134). The amount borrowed under the agreement is $7,001,964 with an annual interest rate of 0%. Semi-annual payments of $116,699 are due through January 2045 and are secured by a pledge of net revenues of the District's water operating fund. The indenture authorizes, upon default, the State to declare immediate due and payable the total unpaid principal of the debt and accrued interest thereon. Department of Water Resources Contract 11CX101 - Eastwood Farms Assessment District (EFAD) On June 15, 2011 the District entered into a Funding Agreement for replacement of distribution pipelines in the section of the District's service area formerly serviced by the Eastwood Farms Water Users Association. The amount of the loan is $390,482 with an annual interest rate of 0%. Semi-annual payments of $6,508 are due for 30 years through January 2043. Repayment of the loan is secured by annual assessments to property owners within the Eastwood Farms Assessment District. The indenture authorizes, upon default, the Trustee to declare immediate due and payable the total unpaid principal of the Bonds and accrued interest thereon. California State Water Resources Control Board Contract C-06-8106-110 – Sterling Natural Resource Center On June 26, 2018, the District entered into a Funding Agreement with the State Water Resources Control Board for the construction of a 6 million gallon per day (mgd) water recycling plant known as the Sterling Natural Resource Center (SNRC). The initial agreement plus two amendments provides $175 million for the plant’s construction and includes a $6.7 million grant and a low interest (1.8%) loan for the balance of $168.3 million. During fiscal year 2023-24 the District completed construction on the SNRC, and all reimbursement requests totaling $175 million had been submitted to the state as required by the SWRCB funding agreement. At June 30, 2024, approximately $15.4 million of reimbursement requests were outstanding and are included in a receivable Due From Other Governments in the accompanying financial statements. As the SWRCB has not paid out all the loan funds, a final 30-year amortization schedule for the loan has not been produced. However, the first payment on the loan is due by the end of December 2024, so providing a repayment schedule for purposes of District financial reporting is essential. Accordingly, the District has produced a schedule based on the maximum loan amount of $168.3 million, plus construction period interest of $7.2 million accrued on loan draws that were taken during construction for a total amortizable balance of $175.5 million. This amount amortized over 30 years at an interest rate of 1.8% results in an annual payment of $7.6 million. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 55 5) LONG-TERM DEBT - Continued The District has pledged available water and wastewater revenue for the repayment of the loan, including the following new revenue streams:  Wastewater treatment charges (previously paid to the City of San Bernardino);  Sale of electrical energy produced by plant digesters (beyond energy used on site);  Local Resource Investment Program fees for recycled water delivered for groundwater recharge; and  Tipping fees from waste haulers. The aggregate debt service requirements to maturity for long-term debt as of June 30, 2025 are as follows (excludes unamortized premiums/discounts): Table 5-2 Year Ending June 30, Principal Interest Total 2026 5,785,132$ 3,931,035$ 9,716,167$ 2027 5,895,796 3,823,283 9,719,079 2028 6,014,543 3,703,420 9,717,962 2029 6,134,797 3,579,577 9,714,374 2030 6,261,586 3,451,586 9,713,172 2031-2035 33,295,013 15,236,195 48,531,209 2036-2040 36,828,030 11,701,195 48,529,226 2041-2045 39,133,841 7,810,020 46,943,861 2046-2050 33,846,128 4,489,734 38,335,862 2051-2055 29,336,761 1,331,929 30,668,689 202,531,627$ 59,057,974$ 261,589,601$ Security for debt is as follows: Table 5-3 Debt Security 2020A and 2020B Refunding Revenue Bonds and Department of Water Resources Construction Loans The District is required to maintain net revenues, as defined by the revenue bond trust agreements and State of California Department of Public Health Funding agreements of at least 120% of District's annual debt service (principal and interest). The debt service coverage is agency wide, as pledged for in the loan documents. At June 30, 2025, net revenues represented 203% of the annual debt service. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 56 6) COMPENSATED ABSENCES Compensated absences are comprised of unused vacation leave and a limited amount of sick leave which is accrued as earned in accordance with District policy. The District's liability for compensated absences is determined annually. Current portions are determined based on estimates of usage, amounts in excess of 196 hours that will be voluntarily cashed out and amounts that will be cashed out upon termination of employment. Table 6-1 Beginning of Year Additions Usage / Payments End of Year Current Portion Long-Term Portion Accrued Vacation Leave 799,995$ 757,801$ (698,470)$ 859,326$ 325,943$ 533,383$ Accrued Sick Leave 741,231 472,546 (282,798) 930,979 160,241 770,738 Total 1,541,226$ 1,230,347$ (981,268)$ 1,790,305$ 486,184$ 1,304,121$ 7) NET INVESTMENT IN CAPITAL ASSETS Net Investment in capital assets at June 30, 2025 consisted of the following: Table 7-1 Non-Depreciable Capital Assets 11,101,646$ Depreciable Capital Assets 437,645,192 Accumulated Depreciation (130,125,228) North Fork Water Company 481,311 Loans Payable (176,996,266) Bonds Payable (28,022,163) Deferred Inflows (1,019,098) Deferred Ouflows 770,237 Total 113,835,631$ 8) DEFINED BENEFIT PENSION PLAN (PERS) A) General Information about the Pension Plans Plan Description All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost- Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The District participates in two rate plans (two miscellaneous). Benefit provisions under the Plan are established by State statute and District’s resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website, at www.calpers.ca.gov. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 57 8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued Benefits Provided CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2 W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature and in some cases require approval by the CalPERS Board. The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows: Table 8-1 Prior to On or after Hire Date January 1, 2013 January 1, 2013 Benefit Formula 2.7% @55 2.0% @62 Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life Retirement Age 50 - 55 52 - 67 Monthly Benefits, as a % of Eligible Compensation 2.0% to 2.7%1.0% to 2.5% Required Employee Contribution Rates 8.0%8.0% Required Employer Contribution Rates 15.53%7.94% Miscellaneous Contributions Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 58 8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued For the year ended June 30, 2025, the contributions recognized as part of pension expense for the Plans were as follows: Table 8-2 Miscellaneous Contributions - Employer $ 2,121,368 B) Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2025, the District reported net pension liabilities for its proportionate shares of the net pension liability of the Plans as follows: Table 8-3 Proportionate Share of Net Pension Liability Miscellaneous $ 14,505,560 The District’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is as follows: Table 8-4 Proportion - June 30, 2024 0.29802% Proportion - June 30, 2025 0.29991% Change - Increase (Decrease)0.00189% Miscellaneous Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 59 8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued The amortization period differs depending on the source of the gain or loss: Net difference between projected and actual earnings on pension plan investments 5-year straight-line amortization All other amounts Straight-line amortization over the expected average remaining service lives (EARSL) of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost- Sharing Multiple-Employer Plan (PERF C). The EARSL for PERF C for the measurement period ending June 30, 2024 is 3.8 years, which was obtained by dividing the total service years of 630,177 (the sum of remaining service lifetimes of the active employees) by 166,163 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members' probability of decrementing due to an event other than receiving a cash refund. For the year ended June 30, 2025, the District recognized pension expense of $2,971,942. At June 30, 2025, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Table 8-5 Deferred Outflows of Resources Deferred Inflows of Resources Difference between expected and actual experience $ 1,254,139 48,936$ Changes in Assumptions 372,823 - Net differences between projected and actual earnings on plan investments 835,067 - Change in employer's proportion 40,828 217,157 Difference between the employer's contributions and the employer's proportionate share of contributions 208,689 38,621 Pension contributions subsequent to measurement date 2,121,368 - Total $ 4,832,914 $ 304,714 EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 60 8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued Contributions subsequent to the measurement date of $2,121,368 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows: Table 8-6 Year Ended June 30, Amount 2026 $ 760,390 2027 1,902,578 2028 30,033 2029 (286,168) $ 2,406,833 Actuarial Methods and Assumptions Used to Determine Total Pension Liability The collective total pension liability for the June 30, 2024 measurement period was determined by an actuarial valuation as of June 30, 2023, with updated procedures used to roll forward the total pension liability to June 30, 2024. The collective total pension liability was based on the following assumptions: Table 8-7 Miscellaneous Valuation Date June 30, 2023 Measurement Date June 30, 2024 Entry Age Normal in accordance with the requirements of GASB Fair Value of Assets 6.90% 2.30% Varies by Entry Age and Service Derived using CalPERS' membership data for all Funds The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter (1)The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website Mortality Rate Table (1) Post Retirement Benefit Increase Actuarial Cost Method Asset Valuation Method Actuarial Assumptions: Discount Rate Inflation Salary Increases EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 61 8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued Change of Assumptions There were no assumption changes in 2023 or 2024. Effective with the June 30, 2021 valuation date (June 30, 2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates June 30, 2017 through June 30, 2021, 7.65% for measurement dates June 30, 2015 through June 30, 2016, and 7.50% for measurement date June 30, 2014. Discount Rate The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Subsequent Events There were no subsequent events that would materially affect the results presented in this disclosure. Long-Term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 62 8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued The table below reflects the long-term expected real rate of return by asset class. Table 8-8 Asset Class Assumed Asset Allocation Real Return (1)(2) Global Equity - cap weighted 30.0%4.54% Global Equity - non-cap-weighted 12.0%3.84% Private Equity 13.0%7.28% Treasury 5.0%0.27% Mortgage-backed securities 5.0%0.50% Investment grade corporates 10.0%1.56% High Yield 5.0%2.27% Emerging market debt 5.0%2.48% Private debt 5.0%3.57% Real Assets 15.0%3.21% Leverage -5.0%-0.59% Total 100.0% (1) An expected inflation of 2.30% used for this period (2) Figures are based on the 2021 Asset Liability Management Study C) Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents East Valley Water District’s proportionate share of the net pension liability for the Plan, calculated using the current discount rate, as well as what the District’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is one-percentage point lower or one-percentage point higher than the current rate: Table 8-9 Miscellaneous 1% Decrease 5.90% Net Pension Liability $ 23,012,949 Current Discount Rate 6.90% Net Pension Liability $ 14,505,560 1% Increase 7.90% Net Pension Liability $ 7,502,727 EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 63 8) DEFINED BENEFIT PENSION PLAN (PERS) - Continued D) Pension Plan Fiduciary Net Position Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Investments are reported at fair value. E) Payable to the Pension Plan At June 30, 2025, the District reported a payable of $0 for the outstanding number of contributions to the pension plan required for the year ended June 30, 2025. 9) COMMITMENTS AND CONTINGENCIES Grant Awards Grant funds received by the District are subject to audit by the grantor agencies. Such audit could lead to requests for reimbursements to the grantor agencies for expenditures disallowed under terms of the grant. Management of the District believes that such disallowances, if any, would not be significant. 10) RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omission; injuries to employees; and natural disasters. The District participates in a joint powers agreement (JPA) with the Special District Risk Management Authority (Authority). The Authority is a risk-pooling self-insurance authority created under the provisions of California Government Code Section 6500 et. sec. The Authority is governed by a Board consisting of 7 directors that are either a manager or Board member of a current member agency that were elected by members of SDRMA. The Board controls the operations of the Authority including selection of management and approval of operation budgets. The relationship between the District and the Authority is such that the Authority is not a component unit of the District for financial reporting purposes. Settled claims have been immaterial and claims liabilities have not been reported in these financial statements as of June 30, 2024, or in the previous two fiscal years. The purpose of the Authority is to arrange and administer programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 64 10) RISK MANAGEMENT - Continued At June 30, 2025, the District's participation in the self-insurance programs of the Authority was as follows: Table 10-1 Description Deductible Personal Injury and Property Damage Liability Coverage - General 10,000,000$ Per occurrence / aggregate where applicable $500 (property damage only) Personal Injury and Property Damage Liability Coverage - Auto 10,000,000$ Per accident None Public Officials and Employees Errors and Omissions Liability 10,000,000$ Per wrongful act / annual member aggregate None Employment Practices Liability 10,000,000$ Per wrongful employment practice / aggregate limits per member included with Public Officials and Employee Errors and Omissions Coverage None up to $10,000, 50% co-insurance from $10,000 to $50,000, none for amounts greater than $50,000 Employee Benefits Liability 10,000,000$ Per wrongful act / annual member aggregate None Employee Dishonesty Coverage 1,000,000$ Per loss None Public Officials Personal Liability 500,000$ Per occurrence / annual aggregate per Board Member $ 500 Automobile Physical Damage ACV Limits Replacement cost (stated value adjusted for depreciation on selected vehicles) $250/$500 or $500/$1,000 comprehensive / collision (as elected per vehicle) Uninsured Motorist Bodily Injury Coverage 750,000$ Per accident None Property Coverage 1,000,000,000$ Replacement cost for scheduled property if replaced (if not replaced within two years, actual cash value basis) $ 1,000 Boiler and Machinery 100,000,000$ Replacement cost $ 1,000 Limits EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 65 11) POST-EMPLOYMENT HEALTHCARE BENEFITS The District provides post-employment healthcare benefits for retired employees and eligible surviving spouses in accordance with the plan as established by the District. As of June 30, 2025, the District’s total liability for post-employment healthcare benefits and details of the plan are explained below: Table 11-1 OPEB Plan Net OPEB Liability Deferred Outflows of Resources Deferred Inflows of Resources OPEB Expense Retiree Benefits Plan 1,481,136$ 1,679,283$ 679,624$ 366,457$ Plan Description and Eligibility The District contributes to the retiree health coverage of eligible retirees and eligible surviving spouses. As of June 7, 2011, the District is part of the Public Agency portion of the California Employers’ Retiree Benefit Trust Fund (CERBT), an agent multiple-employer plan administered by California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for participating public employers within the State of California. A menu of benefit provisions as well as other requirements is established by State statute within the Public Employees’ Retirement Law. The District selects optional benefit provisions from the benefit menu by contract with CalPERS and adopts those benefits through District resolution. CalPERS issues an Annual Comprehensive Financial Report (Report). The Report is issued in aggregate and includes the sum of all CalPERS plans. Copies of the CalPERS Report may be obtained from the CalPERS Executive Office, 400 P Street, Sacramento, California 95814. Membership in the health benefit plan consisted of the following as of June 30, 2024, the date of the latest actuarial valuation: Table 11-2 Participant Type 27 0 Active employees 75 102 Number of Participants Inactive participants currently receiving benefits Inactive participants entitled to but not yet receiving benefit Total Funding Policy The contribution requirements of plan members and the District are established and may be amended by the Board of Directors. At retirement, the District provides the minimum employer contribution under the CalPERS Health Program for eligible retirees and surviving spouses in receipt of a pension benefit from CalPERS. An employee is eligible for this employer contribution provided they are vested in their CalPERS pension benefit and commence payment of their pension benefit within 120 days of retirement with the District. Vesting requires at least five years of service. The surviving spouse of an eligible retiree who elected spouse coverage under CalPERS is eligible for the employer contribution upon death of the retiree. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 66 11) POST-EMPLOYMENT HEALTHCARE BENEFITS - Continued Employees retiring with at least 10 years of District service will receive an additional District contribution through attainment of Medicare eligibility age. The additional contribution is based on the negotiated dollar amount at retirement (currently $850 per month). The surviving spouse of an eligible retiree is eligible for the District's contribution upon the death of the retiree through the spouse's attainment of Medicare eligibility age. The District’s funding policy is to contribute the Annual Determined Contribution (ADC) to their account within the CERBT. For fiscal year ended June 30, 2024, the District paid $582,171 to the plan including the implicit rate subsidy. The District contributed $339,896 including the implicit rate subsidy for retiree health benefits to the Trust during the fiscal year ended June 30, 2025. Net OPEB Liability The table herein shows the components of the net OPEB liability of the District: Table 11-3 Balance June 30, 2025 Total OPEB Liability $ 3,963,551 Plan Fiduciary Net Position (2,482,415) District's Net OPEB Liability (Asset) $ 1,481,136 Investments As described above, at June 30, 2025, all Plan investments are held in the CERBT through CalPERS. Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB At June 30, 2025, the District reported deferred outlflows of resources and deferred inflows of resources related to pensions from the sources as follows: Table 11-4 Deferred Outflows and Inflows of Resources Deferred Outflows of Resources Deferred Inflows of Resources Contributions subsequent to measurement date 577,908$ -$ Differences between expected and actuarial experience in 797,815 154,053 Changes of assumptions 238,102 525,571 Differences between projected and actual earnings on OPEB plan investments 65,458 - Total 1,679,283$ 679,624$ The deferred outflow of resources results from a change of assumptions and is amortized over the expected average remaining service life (EARSL) of the plan participants. Contributions submitted subsequent to the measurement date will be recognized in the following fiscal year. The EARSL for the OPEB plan for EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 67 11) POST-EMPLOYMENT HEALTHCARE BENEFITS - Continued June 30, 2025 is five years. The year of amortization is recognized in OPEB expense for the year the gain or loss occurs. The remaining amount is deferred and will be amortized over the remaining periods not to exceed four years. The deferred inflows of resources related to OPEB resulting from the net differences between projected and actual earnings on planned investments is amortized over a five-year period on a straight-line basis. One-fifth is recognized in pension expense during the measurement period and the remaining amount is deferred and will be amortized over the remaining four-year period. Deferred inflows and outflows will be amortized as follow: Table 11-5 Year Ending June 30, Amount 2026 $ 90,553 2027 117,042 2028 60,169 2029 52,281 2030 51,003 Thereafter 50,703 $ 421,751 Actuarial Methods and Assumptions The District’s net OPEB liability was measured as of June 30, 2024, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2024. Liabilities in this report were calculated as of the valuation date. The total OPEB liability was determined by an actuarial valuation as of June 30, 2024, using the actuarial assumptions shown herein, applied to all periods included in the measurement, unless otherwise specified. Table 11-6 Actuarial Methods and Assumptions Valuation Date June 30, 2024 Measurement Date June 30, 2024 Salary Increases 2.80% Investment Rate of Return 6.10% Health Care Trend Rate 8% HMO / 8% PPO Mortality rates were based upon the rates under the CalPERS pensions plan updated to reflect the most recent experience study. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 68 11) POST-EMPLOYMENT HEALTHCARE BENEFITS - Continued The long-term expected rate of return on Plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the OPEB plan’s target asset allocation at June 30, 2024 are shown herein: Table 11-7 Asset Class Global Equity 34%N/A Fixed Income 41%N/A Treasury Inflation - Protected Securities 5%N/A Commodities 3%N/A Real Estate Investment Trusts 17%N/A Total 100%6.10% Target Allocation L/T Expected Gross ROR The discount rate used to measure the total OPEB liability was 6.1 percent. The discount rate assumes the District continues to fully fund its retiree health benefits through the CERBT under its investment allocation strategy 2. The rate reflects the CERBT published median interest rate for strategy 2 with an additional margin for adverse deviation. Changes in the Net OPEB Liability Table 11-8 Total OPEB Liability (a) Plan Fiduciary Net Position (b) Net OPEB Liability (Asset) (a) Balances at June 30, 2024 $ 4,036,052 $ 1,968,872 $ 2,067,180 Changes for the year: Service Cost 164,417 - 164,417 Interest 224,452 - 224,452 Differences between expected and actual experience (36,071) - (36,071) Employer Contributions - 582,171 (582,171) Net Investment Income - 174,321 (174,321) Change of assumptions (183,024) - (183,024) Benefit Payments (242,275) (242,275) - Administrative Expenses - (674) 674 Other Expenses - - - Net Changes (72,501) 513,543 (586,044) Balances at June 30, 2025 $ 3,963,551 $ 2,482,415 $ 1,481,136 Increase (Decrease) EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 69 11) POST-EMPLOYMENT HEALTHCARE BENEFITS - Continued The following presents the District’s net OPEB liability calculated using the discount rate of 6.1 percent, as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5.1 percent) or 1-percentage-point higher (7.1 percent) than the current rate: Table 11-9 Discount Rate Net OPEB Liability (Asset) 1,855,805$ 1,481,135$ 1,152,630$ 1% Decrease (5.1%) Current Discount Rate (6.1%) 1% Increase (7.1%) The following presents the District’s net OPEB liability calculated using the current healthcare cost trend rate of 8.0 percent, as well as what the net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (7.0 percent) or 1-percentage-point higher (9.0 percent) than the current rate: Table 11-10 Healthcare Trend Rate Net OPEB Liability (Asset) 1% Decrease (7% HMO/7% PPO Decreasing to 3.50% HMO/3.50% PPO)1,035,613$ Current Healthcare Cost Trend Rates (8% HMO/8% PPO Decreasing to 4.50% HMO/4.50% PPO)1,481,135$ 1% Increase (9% HMO/9% PPO Decreasing to 5.50% HMO/5.50% PPO)2,014,899$ OPEB Expense For the year ended June 30, 2025, the District recognized OPEB expense of $366,457 and recorded deferred outflows of resources of $1,679,283 for contributions made during fiscal year 2025 after the measurement date. Contributions subsequent to the measurement date will reduce the OPEB liability in the next period. Other deferred amounts are either amortized over the EARSL or five years. The District recorded $679,624 of deferred inflows of resources resulting from the differences between projected and actual earnings on OPEB plan investments for the period ending June 30, 2024. The deferred inflows of resources will be amortized and recognized in OPEB expense over three remaining periods ending June 30, 2028. EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 70 12) CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS The District has six significant active construction project commitments as of June 30, 2025. The following contracts are related to infrastructure upgrades and the recycled water facility. Table 12-1 Contractual Commitments Spent to Date Remaining Commitment Plunge Creek Fire Repair 66,500$ 243,500$ Reservoir Seismic Retrofit Project Ph. 1 223,043$ 289,328$ Well Plant 129 Drilling 553,350$ 436,226$ Water Main Seismic Retrofit 475,254$ 708,746$ Plant 101 Rehabilitation Project 12,185$ 1,049,732$ SNRC - MBR Train #5 1,074,955$ 7,306,175$ 13)DEBT WITHOUT DISTRICT COMMITMENT The District authorized the formation of CFD 2021-1 Mediterra Project for purpose of the issuance of bonds under improvement acts of the State of California to finance eligible public facilities to serve residential, and/or mixed- use developments. Bonds issued by the CFD is secured by annual special tax levies or liens placed on properties within each CFD. The District is not liable for repayment and the District, acting as an agent on behalf of the CFD, is only responsible for levying and collecting the special tax assessments, forwarding the collections to the bond trustee on behalf of bondholders, and initiating foreclosure proceedings on faulted special tax payments when necessary. The bonds issued by the CFD are limited obligations and are payable solely from special tax assessments, specific bond reserves, and the proceeds from property foreclosures. Since these debts do not constitute an obligation of the District and the District is not obligated to make payments on the bonds, the CFD Bonds (whose terms are disclosed in Note 5) are not reported as long-term liabilities in the accompanying District financial statements. The activities related to the District Bond reserves, special assessment tax collection, remittance to the bond trustee, repayment of District Bonds and use of new bond proceeds for developer capital projects for infrastructure, are reported as a custodial fund. As of June 30, 2025, debt without District commitment is as follows: Table 13-1 Balance June 30, 2025 2023 Special Tax Bonds, IA No. 1 - 30 years 5,585,000$ EAST VALLEY WATER DISTRICT Notes to the Basic Financial Statements Year Ended June 30, 2025 71 14)DUE TO OTHER GOVERNMENTS During fiscal year 2023-24, the District recorded a settlement obligation of $7 million as part of an agreement with the City of San Bernardino. This settlement, a critical component in releasing the District from a 1957 wastewater treatment Joint Powers Authority (JPA), was necessary to facilitate the Local Agency Formation Commission’s (LAFCO) granting of wastewater treatment authority to the District. This release enabled the District to move forward with its water reclamation plant project, the Sterling Natural Resource Center (SNRC). The settlement obligation is payable in annual installments of $700,000 per year for 10 years, beginning in fiscal year 2023-24. The entire settlement obligation was accrued and expensed as a special item in fiscal year 2023- 24. The Water and Wastewater funds, which were the funds in existence when the obligation was incurred, are being charged for the settlement payments. The settlement expense is reflected as a one-time charge of $7 million in the accompanying financial statements. 72 East Valley Water District Required Supplementary Information Schedule of District’s Proportionate Share of the Net Pension Liability Year Ended June 30, 2025 Last Ten Years The accompanying notes to required supplementary information are an integral part of this schedule. 73 Schedule of District’s Proportionate Share of the Net Pension Liability The schedule presents information on the District’s proportionate share of the net pension liability, the plans’ fiduciary net position and, when applicable, the proportionate share of the net pension liability associated with the District. 2025 2024 2023 2022 2021 Proportion of the Net Pension Liability 0.119609%0.119452%0.119950%0.123102%0.113169% Proportionate Share of the Net Pension Liability $ 14,505,560 $ 14,902,033 $ 13,855,136 $ 6,657,689 $ 12,313,294 Covered-Employee Payroll $ 7,750,618 $ 7,393,654 $ 6,565,118 $ 6,197,060 $ 5,888,338 Proportionate Share of the Net Pension Liability as Percentage of Covered-Employee Payroll 187.15%201.55%211.04%107.43%209.11% Plan's Fiduciary Net Position $ 48,539,972 $ 44,216,314 $ 41,301,132 $ 44,006,462 $ 36,172,219 Plan's Fiduciary Net Position as a Percentage of the Total Pension Liability 81.69%74.79%74.88%86.86%77.71% 2020 2019 2018 2017 2016 Proportion of the Net Pension Liability 0.11521%0.28782%0.11699%0.11585%0.11551% Proportionate Share of the Net Pension Liability $ 11,805,140 $ 10,846,955 $ 11,601,798 $ 10,024,712 $ 7,928,173 Covered-Employee Payroll $ 5,658,626 $ 5,447,702 $ 4,489,575 $ 5,097,156 $ 4,715,712 Proportionate Share of the Net Pension Liability as Percentage of Covered-Employee Payroll 208.62%199.11%258.42%196.67%168.12% Plan's Fiduciary Net Position $ 34,016,773 $ 33,563,265 $ 27,706,747 $ 27,529,345 $ 28,045,198 Plan's Fiduciary Net Position as a Percentage of the Total Pension Liability 77.73%77.69%71.37%74.06%78.40% East Valley Water District Required Supplementary Information Schedule of District’s Contributions Year Ended June 30, 2025 Last Ten Years The accompanying notes to required supplementary information are an integral part of this schedule. 74 Schedule of District’s Contributions The schedule presents information on the District’s required contribution, the amounts actually contributed, and any excess or deficiency related to the required contribution. 2025 2024 2023 2022 2021 Contractually Required Contribution (Actuarially Determined)2,121,368$ 2,047,342$ 1,976,052$ 1,938,185$ 1,900,734$ Contributions in Relation to the Actuarially Determined Contributions 2,121,368$ 2,047,342$ 1,976,052$ 1,938,185$ 1,900,734$ Contribution Deficiency (Excess)-$ -$ -$ -$ -$ Covered-Employee Payroll $ 8,504,206 $ 7,750,618 $ 7,393,654 $ 6,565,118 $ 6,197,060 Contributions as a Percentage of Covered-Employee Payroll 24.94%26.42%26.73%29.52%30.67% 2020 2019 2018 2017 2016 Contractually Required Contribution (Actuarially Determined)1,798,495$ 1,228,277$ 1,579,268$ 1,035,102$ 895,822$ Contributions in Relation to the Actuarially Determined Contributions 1,798,495$ 1,228,277$ 1,579,268$ 1,035,102$ 895,822$ Contribution Deficiency (Excess)-$ -$ -$ -$ -$ Covered-Employee Payroll $ 5,888,338 $ 5,658,626 $ 5,447,702 $ 4,489,575 $ 5,097,156 Contributions as a Percentage of Covered-Employee Payroll 30.54% 21.71% 28.99% 23.06% 17.57% East Valley Water District Required Supplementary Information Schedule of Changes in the Net OPEB Liability Year Ended June 30, 2025 Last Ten Years* The accompanying notes to required supplementary information are an integral part of this schedule. 75 Schedule of Changes in the Net OPEB Liability Accounting standards require presentation of 10 years of information. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule as future data becomes available. Total OPEB Liability 2025 2024 2023 Service Cost 164,417$ 145,701$ 118,145$ Interest 224,452 198,070 213,973 Differences bewteen exptected and actual experience (36,071) 644,957 (173,230) Changes of assumptions (183,024) (293,567) 340,147 Benefit Payments, including refunds of member contributions (242,275) (226,323) (207,859) Net Change in Total OPEB Liability (72,501) 468,838 291,176 Total OPEB Liability - Beginning 4,036,052 3,567,214 3,276,038 Total OPEB Liability - Ending (a)3,963,551$ 4,036,052$ 3,567,214$ Plan Fiduciary Net Position 2025 2024 2023 Contributions - Employer 582,171$ 558,324$ 556,222$ Net Investment Income 174,321 56,506 (181,313) Benefit Payments (242,275) (226,323) (207,859) Administrative Expense (673) (489) (359) Other Expense - - - Net Change in Plan Fiduciary Net Position 513,544$ 388,018$ 166,691$ Plan Fiduciary Net Position - Beginning 1,968,872 1,580,854 1,414,163 Plan Fiduciary Net Position - Ending (b)2,482,416$ 1,968,872$ 1,580,854$ Net OPEB Liability (Asset) - Ending (a) - (b)1,481,135$ 2,067,180$ 1,986,360$ Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability 62.63% 48.78% 44.32% Covered-Employee Payroll 8,548,186$ 6,536,459$ 6,007,798$ Net OPEB Liability (Asset) as a Percentage of Covered-Employee Payroll 17.33% 31.63% 33.06% (Continued) Note: Fiscal year 2018 was the first year of implementation, therefore only eight years are shown. East Valley Water District Required Supplementary Information Schedule of Changes in the Net OPEB Liability Year Ended June 30, 2025 - Continued Last Ten Years The accompanying notes to required supplementary information are an integral part of this schedule. 76 Schedule of Changes in the Net OPEB Liability Accounting standards require presentation of 10 years of information. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule as future data becomes available. Total OPEB Liability 2022 2021 2020 2019 2018 Service Cost 122,441$ 122,428$ 106,297$ 103,452$ 97,138$ Interest 199,913 189,204 174,233 166,826 160,043 Differences bewteen exptected and actual experience 278,335 75,893 192,265 - - Changes of assumptions (163,361) - (65,796) - - Benefit Payments, including refunds of member contributions (225,321) (220,316) (168,787) (149,550) (168,724) Net Change in Total OPEB Liability 212,007 167,209 238,212 120,728 88,457 Total OPEB Liability - Beginning 3,064,031 2,896,822 2,658,610 2,537,882 2,449,425 Total OPEB Liability - Ending (a)3,276,038$ 3,064,031$ 2,896,822$ 2,658,610$ 2,537,882$ Plan Fiduciary Net Position 2022 2021 2020 2019 2018 Contributions - Employer 412,106$ 405,008$ 278,539$ 149,548$ 218,724$ Net Investment Income 204,887 38,644 48,769 37,365 36,877 Benefit Payments (225,321) (220,316) (168,787) (149,548) (168,724) Administrative Expense - - (330) - (261) Other Expense (563) (427) (240) (683) - Net Change in Plan Fiduciary Net Position 391,109$ 222,909$ 157,951$ 36,682$ 86,616$ Plan Fiduciary Net Position - Beginning 1,023,054 800,145 642,194 605,512 518,896 Plan Fiduciary Net Position - Ending (b)1,414,163$ 1,023,054$ 800,145$ 642,194$ 605,512$ Net OPEB Liability (Asset) - Ending (a) - (b)1,861,875$ 2,040,977$ 2,096,677$ 2,016,416$ 1,932,370$ Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability 43.17% 33.39% 27.62% 24.16% 23.86% Covered-Employee Payroll 5,847,005$ 5,902,604$ 5,744,627$ 5,495,000$ 5,495,000$ Net OPEB Liability (Asset) as a Percentage of Covered-Employee Payroll 31.84% 34.58% 36.50% 36.70% 35.17% Note: Fiscal year 2018 was the first year of implementation, therefore only eight years are shown. East Valley Water District Required Supplementary Information Schedule of OPEB Healthcare Contributions Year Ended June 30, 2025 Last Ten Years* The accompanying notes to required supplementary information are an integral part of this schedule. 77 Schedule of OPEB Healthcare Contributions Accounting standards require presentation of 10 years of information. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule as future data becomes available. OPEB Contributions 2025 2024 2023 Actuarially Determined Contribution (ADC)362,038$ 339,896$ 332,001$ Contributions in Relation to the ADC 577,908 582,171 558,324 Contribution Deficiency (Excess) (215,870)$ (242,275)$ (226,323)$ District's Covered-Employee Payroll 8,787,535$ 8,548,186$ 7,729,384$ Contributions as a Percentage of Covered-Employee Payroll 6.58% 6.81% 7.22% OPEB Contributions 2022 2021 2020 2019 2018 Actuarially Determined Contribution (ADC)332,001$ 348,363$ 348,363$ 350,024$ 346,520$ Contributions in Relation to the ADC 556,222 412,106 405,008 278,539 149,548 Contribution Deficiency (Excess) (224,221)$ (63,743)$ (56,645)$ 71,485$ 196,972$ District's Covered-Employee Payroll 6,007,798$ 5,847,005$ 5,902,604$ 5,744,627$ 5,495,000$ Contributions as a Percentage of Covered-Employee Payroll 9.26% 7.05% 6.86% 4.85% 2.72% Note: Fiscal year 2018 was the first year of implementation, therefore only eight years are shown. East Valley Water District Notes to the Required Supplementary Information Purpose of Schedules Year Ended June 30, 2025 78 Schedule of District’s Proportionate Share of the Net Pension Liability The schedule presents information on the District’s proportionate share of the net pension liability, the plans’ fiduciary net position and, when applicable, the State’s proportionate share of the net pension liability associated with the District. In the future, as data becomes available, 10 years of information will be presented. Schedule of District’s Contributions The schedule presents information on the District’s required contribution, the amounts actually contributed, and any excess or deficiency related to the required contribution. In the future, as data becomes available, 10 years of information will be presented. Schedule of Changes in Net OPEB Liability The schedule is intended to show the funded status of the District’s actuarially determined liability for postemployment benefits other than pensions. In the future, as data becomes available, 10 years of information will be presented. Schedule of OPEB Healthcare Contributions The schedule presents information on the District’s required contribution, the amounts actually contributed, and any excess or deficiency related to the required contribution. In the future, as data becomes available, 10 years of information will be presented. Pertinent valuation dates and methods and assumptions used to determine the OPEB liability and required contributions are as follows: Measurement Date June 30, 2024 Valuation Date June 30, 2024 Methods and Assumptions Used to Determine Contribution Rates: Actuarial Cost Method Entry Age Normal Amortization Method Level Percentage of Payroll Remaining Amortization Period 14 years Assets Valuation Method 5 Year Salary Increases 2.8% Annually Plus Merit Increases Based on 2021 Experience Study Investement Rate of Return 6.10% 79 80 81 East Valley Water District History and Organization Year Ended June 30, 2025 82 Formation of the District The Board of Supervisors of San Bernardino County approved a petition in writing for the formation of the East Valley Water District (formerly East San Bernardino County Water District) under Division 12 of the Water Code of the State of California and ordered an election held January 12, 1954. The formation of the District was voted for by the electors. The Board of Supervisors of San Bernardino County, by action on January 18, 1954, approved the formation of the District. Incorporation of the "East Valley Water District" was approved by the State of California on February 1, 1954. East Valley Water District Financing Authority The East Valley Water District Financing Authority (Authority) is a public body organized and existing under a Joint Exercise of Powers Agreement, and under the Constitution and laws of the State of California, between East Valley Water District and the California Municipal Finance Authority. The Authority was formed to assist in the financing and refinancing of capital improvement projects of the District for the use, benefit, and enjoyment of the public. Nature of Business The District has been engaged in the furnishing of water service and wastewater services to its customers since inception. Location The District Headquarters office is located at 31111 Greenspot Road, Highland, California. The office is situated within the District's boundaries which encompass an area of approximately 30.1 square miles within the County of San Bernardino, California. Directors James Morales, Jr.Chairman of the Board Ronald L. Coats Vice-Chairman of the Board David E. Smith Governing Board Member Ronald L. Coats Governing Board Member Chris Carrillo Governing Board Member East Valley Water District James Morales, Jr.President Ronald L. Coats Vice-President Michael Moore Secretary/Executive Director Brian W. Tompkins Director of Finance East Valley Water District Financing Authority Management Michael Moore General Manager/CEO Brian W. Tompkins Chief Financial Officer/Treasurer East Valley Water District District General Counsel Jean Cihigoyenetche JC Law Firm East Valley Water District East Valley Water District Combining Schedule of Net Position June 30, 2025 83 Water Wastewater Water Reclamation Eliminations Total ASSETS Current Assets: Cash and Cash Equivalents 4,482,833$ 4,064,369$ 3,435,156$ -$ 11,982,358$ Investments 13,821,318 1,981,427 - - 15,802,745 Accounts Receivable, Net 5,725,339 372,123 759,401 - 6,856,863 Interest Receivable 200,111 79,199 48,112 - 327,422 Other Receivables 2,766,435 - - - 2,766,435 Due From Other Fund 3,000,000 - - (3,000,000) - Due from Other Governments 644 - 4,220,978 - 4,221,622 Inventory 1,455,727 6,721 - - 1,462,448 Prepaid Expenses 619,667 55,624 - - 675,291 Total Current Assets 32,072,074 6,559,463 8,463,647 (3,000,000) 44,095,184 Non-Current Assets: Restricted Cash and Cash Equivalents 9,164,541 3,678,670 3,506,511 - 16,349,722 Assessments Receivable 230,355 - - - 230,355 Capital Assets not being Depreciated 6,343,332 3,598,740 1,159,574 - 11,101,646 Capital Assets, Net (Note 4) 109,842,047 27,040,879 170,637,037 - 307,519,963 Total Non-Current Assets 125,580,275 34,318,289 175,303,122 - 335,201,686 Total Assets 157,652,349 40,877,752 183,766,769 (3,000,000) 379,296,870 DEFERRED OUTFLOWS OF RESOURCES Deferred Charge on Refunding 524,362 245,875 - - 770,237 Deferred Outflows - Pensions 3,383,040 1,449,874 - - 4,832,914 Deferred Outflows - OPEB 1,175,498 503,785 - - 1,679,283 Total Deferred Outflows 5,082,900 2,199,534 - - 7,282,434 Total Assets and Deferred Outflows of Resources 162,735,249$ 43,077,286$ 183,766,769$ (3,000,000)$ 386,579,304$ (Continued) East Valley Water District Combining Schedule of Net Position – Continued June 30, 2025 84 Water Wastewater Water Reclamation Eliminations Total LIABILITIES Current Liabilities: Accounts Payable and Accrued Expenses 4,468,837$ 31,927$ -$ -$ 4,500,764$ Accrued Payroll and Benefits 696,434 198,139 132,851 - 1,027,424 Customer Service Deposits 1,590,870 - - - 1,590,870 Construction Advances and Retentions 188,012 3,500 21,177 - 212,689 Accrued Interest Payable 190,572 24,072 1,544,299 - 1,758,943 Current Portion of Compensated Absences 333,496 99,373 53,315 - 486,184 Current Portion of Long-Term Debt 1,194,659 175,000 4,578,214 - 5,947,873 Due To Other Fund - - 3,000,000 (3,000,000) - Due To Other Governments 139,103 - - - 139,103 Total Current Liabilities 8,801,983 532,011 9,329,856 (3,000,000) 15,663,850 Non-Current Liabilities: Compensated Absences, Less Current Portion 822,653 253,650 227,818 - 1,304,121 Net Pension Liability 10,153,892 4,351,668 - - 14,505,560 Net OPEB Liability 1,036,795 444,341 - - 1,481,136 Long-Term Debt, Less Current Portion 27,740,341 3,855,000 167,475,215 - 199,070,556 Due To Other Governments 3,920,000 1,680,000 - - 5,600,000 Total Non-Current Liabilities 43,673,681 10,584,659 167,703,033 - 221,961,373 Total Liabilities 52,475,664 11,116,670 177,032,889 (3,000,000) 237,625,223 DEFERRED INFLOWS OF RESOURCES Deferred Inflows - Refunding 1,019,098 - - - 1,019,098 Deferred Inflows - Pensions 213,300 91,414 - - 304,714 Deferred Inflows - OPEB 475,737 203,887 - - 679,624 Total Deferred Inflows 1,708,135 295,301 - - 2,003,436 Total Liabilities and Deferred Inflows of Resources 54,183,799 11,411,971 177,032,889 (3,000,000) 239,628,659 NET POSITION Net Investment in Capital Assets 87,237,315 26,598,316 - - 113,835,631 Restricted for: Future Capital Expansion Projects 7,136,579 3,491,970 3,506,511 - 14,135,060 Unrestricted 14,177,556 1,575,029 3,227,369 - 18,979,954 Total Net Position 108,551,450$ 31,665,315$ 6,733,880$ -$ 146,950,645$ East Valley Water District Combining Schedule of Revenues, Expenses, and Changes in Net Position Year Ended June 30, 2025 85 Water Wastewater Water Reclamation Eliminations Total OPERATING REVENUE Water Sales 20,073,864$ -$ 1,206,250$ -$ 21,280,114$ Wastewater Treatment Charges - - 12,683,579 - 12,683,579 System Charges 10,829,537 6,678,345 - - 17,507,882 Other Revenue 1,224,599 112,285 475,720 - 1,812,604 Total Operating Revenue 32,128,000 6,790,630 14,365,549 - 53,284,179 OPERATING EXPENSES Source of Supply: Salary & Benefits 590,561 - - - 590,561 Contract Services 344,450 - - - 344,450 Utilities 1,813,742 - - - 1,813,742 Insurance 8,860 - - - 8,860 Materials & Supplies 102,188 - - - 102,188 Purchased Water 621,508 - - - 621,508 Water Assessments 168,221 - - - 168,221 Chemicals 129,485 - - - 129,485 Professional Development 596 - - 596 Taxes 22,232 - - - 22,232 Total Source of Supply 3,801,843 - - - 3,801,843 Pumping: Salary & Benefits 206,014 - - - 206,014 Contract Services 59,075 - - - 59,075 Utilities 848,512 - - - 848,512 Materials & Supplies 10,871 - - - 10,871 Total Pumping 1,124,472 - - - 1,124,472 Treatment: Salary & Benefits 546,095 - 2,138,747 - 2,684,842 Contract Services 623,950 - 3,871,431 - 4,495,381 Utilities 216,076 - 2,906,069 - 3,122,145 Materials & Supplies 86,987 - 420,784 - 507,771 Chemicals 280,015 - 630,086 - 910,101 Memberships & Dues - - 1,565 - 1,565 Tools - - 16,840 - 16,840 Professional Development - - 15,991 - 15,991 Total Treatment 1,753,123 - 10,001,513 - 11,754,636 Transmission & Distribution: Salary & Benefits 2,854,020 - - - 2,854,020 Contract Services 615,205 - - - 615,205 Materials & Supplies 833,948 - - - 833,948 Chemicals 14,069 - - - 14,069 Permits 3 - - - 3 Tools 58,371 - - - 58,371 Total Transmission & Distribution 4,375,616$ -$ -$ -$ 4,375,616$ (Continued) East Valley Water District Combining Schedule of Revenues, Expenses, and Changes in Net Position - Continued Year Ended June 30, 2025 86 Water Wastewater Water Reclamation Eliminations Total OPERATING EXPENSES - Continued Wastewater Collection: Salary & Benefits -$ 587,665$ -$ -$ 587,665$ Contract Services - 118,448 - - 118,448 Materials & Supplies - 24,907 - - 24,907 Tools - 16,684 - - 16,684 Total Wastewater Collection - 747,704 - - 747,704 Customer Accounts: Salary & Benefits 1,027,269 316,333 - - 1,343,602 Contract Services 776,362 328,512 - - 1,104,874 Utilities 4,401 1,562 - - 5,963 Materials & Supplies 1,374 - - - 1,374 General Office Supplies 13,781 589 - - 14,370 Printing & Publishing 1,883 807 - - 2,690 Postage 127,914 54,820 - - 182,734 Professional Development 5,869 2,515 - - 8,384 Total Customer Accounts 1,958,853 705,138 - - 2,663,991 General & Administrative: Salary & Benefits 6,166,322 2,186,711 - - 8,353,033 Contract Services 3,309,399 1,069,124 - - 4,378,523 Conservation Rebates 84,635 - - - 84,635 Utilities 455,364 103,418 - - 558,782 Insurance 1,729,860 526,801 - - 2,256,661 Materials & Supplies 357,263 178,331 - - 535,594 General Office Supplies 17,654 8,041 - - 25,695 Legal Services 135,155 57,924 - - 193,079 Permits 40,184 21,844 - - 62,028 Memberships & Dues 86,333 32,492 - - 118,825 Tools 11,067 4,187 - - 15,254 Printing & Publishing 118,243 43,413 - - 161,656 Professional Development 143,292 47,693 - - 190,985 Rents & Leases 10,043 4,304 - - 14,347 Total General & Administrative 12,664,814 4,284,283 - - 16,949,097 OPERATING EXPENSES BEFORE DEPRECIATION 25,678,721 5,737,125 10,001,513 - 41,417,359 Depreciation 5,839,354 1,037,511 5,435,057 - 12,311,922 Total Operating Expenses 31,518,075 6,774,636 15,436,570 - 53,729,281 OPERATING INCOME (LOSS)609,925$ 15,994$ (1,071,021)$ -$ (445,102)$ (Continued) East Valley Water District Combining Schedule of Revenues, Expenses, and Changes in Net Position - Continued Year Ended June 30, 2025 87 Water Wastewater Water Reclamation Eliminations Total NON-OPERATING REVENUES Investment Income 1,228,235$ 282,198$ 181,770$ -$ 1,692,203$ Unrealized Investment Gain 161,798 39,148 - 200,946 Other Income 339,433 - - - 339,433 Total Non-Operating Revenues 1,729,466 321,346 181,770 - 2,232,582 NON-OPERATING EXPENSES Interest Expense 700,343 109,831 4,502,847 - 5,313,021 Loss on Disposal of Assets 81,006 - - 81,006 Total Non-Operating Expenses 781,349 109,831 4,502,847 - 5,394,027 INCOME BEFORE CONTRIBUTIONS 1,558,042 227,509 (5,392,098) - (3,606,547) CONTRIBUTIONS: Capacity Charges 2,061,493 533,455 1,035,926 - 3,630,874 Capital Grants - - 1,493,764 - 1,493,764 Operating Grants 203,988 - - - 203,988 Total Contributions 2,265,481 533,455 2,529,690 - 5,328,626 CHANGE IN NET POSITION 3,823,523 760,964 (2,862,408) - 1,722,079 TOTAL NET POSITION, BEGINNING 104,727,927 30,904,351 9,596,288 - 145,228,566 TOTAL NET POSITION, ENDING 108,551,450$ 31,665,315$ 6,733,880$ -$ 146,950,645$ 88 East Valley Water District Combining Schedule of Cash Flows Year Ended June 30, 2025 89 Water Wastewater Water Reclamation Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Customers 30,836,827$ 6,769,524$ 14,273,178$ -$ 51,879,529$ Cash Payments for Employees Services (10,731,338) (2,814,460) (2,024,185) - (15,569,983) Cash Payments to Suppliers (20,207,903) (2,680,430) (8,001,654) - (30,889,987) Misc Income / (Expense) 338,628 - - - 338,628 Net Cash Provided by Operating Activities 236,214 1,274,634 4,247,339 - 5,758,187 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Assessments Received 301,968 - - - 301,968 Developer Fees Received 2,061,493 533,455 1,035,926 - 3,630,874 Reimbursements Received 203,992 - 1,493,764 - 1,697,756 Proceeds/Draws from SRF Loan - - 11,919,642 - 11,919,642 Due (From) To Other Fund 9,526,922 2,257,875 (11,784,797) - - Due (From) To Reclamation Fund - - - - - Principal Paid on Capital Debt (1,379,796) (175,000) (4,211,650) - (5,766,446) Interest Paid on Capital Debt (905,140) (96,998) (2,958,548) - (3,960,686) Due (From) To Other Agencies (427,993) (210,000) - - (637,993) Acquisition of Capital Assets (5,923,315) (999,366) (2,215,175) - (9,137,856) Net Cash Provided (Used) by Capital and Related Financing Activities 3,458,131 1,309,966 (6,720,838) - (1,952,741) CASH FLOWS FROM INVESTING ACTIVITIES Interest Received from Investments 845,176 413,346 156,012 - 1,414,534 Acquisition of Investment Securities (7,893,566) (799,010) - - (8,692,576) Proceeds from Sales of Investments 7,400,000 1,000,000 - - 8,400,000 Net Cash Provided (Used) by Investing Activities 351,610 614,336 156,012 - 1,121,958 Net (Decrease) Increase in Cash and Cash Equivalents 4,045,955 3,198,936 (2,317,487) - 4,927,404 Cash and Equivalents: Beginning of Year 9,601,419 4,544,103 9,259,154 - 23,404,676 End of Year 13,647,374$ 7,743,039$ 6,941,667$ -$ 28,332,080$ RECONCILIATION TO STATEMENT OF NET POSITION Cash and Cash Equivalents 4,482,833$ 4,064,369$ 3,435,156$ -$ 11,982,358$ Restricted Cash and Cash Equivalents 9,164,541 3,678,670 3,506,511 - 16,349,722 Total Cash and Cash Equivalents 13,647,374$ 7,743,039$ 6,941,667$ -$ 28,332,080$ (Continued) East Valley Water District Combining Schedule of Cash Flows - Continued Year Ended June 30, 2025 90 Water Wastewater Water Reclamation Eliminations Total Reconciliation of Operating Income (Loss) to Net Cash Provided by Operating Activities Operating Income (Loss) 609,925$ 15,994$ (1,071,021)$ -$ (445,102)$ Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by Operating Activities: Depreciation 5,839,354 1,037,511 5,435,057 - 12,311,922 Miscellaneous Income/(Expense) 339,433 - - - 339,433 CIP Projects Expensed 41,190 55,275 36,854 - 133,319 Change in Assets and Liabilities: Customer Receivables (635,698) (21,106) (92,371) - (749,175) Inventory (400,557) - - - (400,557) Prepaids 113,764 (13,610) - - 100,154 Deferred Outflow of Resources 1,267,202 543,087 - - 1,810,289 Accounts Payable - Supplier (5,675,784) (75,679) (196,919) - (5,948,382) Salaries & Benefits Payable 26,824 28,202 114,562 - 169,588 Compensated absences 129,970 32,360 - - 162,330 Net Pension Liability (277,531) (118,942) - - (396,473) Net OPEB Liability (410,232) (175,813) - - (586,045) Deferred Inflows of Resources (76,171) (32,645) - - (108,816) Other Receivables (807,329) - - - (807,329) Customer / Developer Deposits 151,854 - 21,177 - 173,031 Total Cash Provided by Operating Activities 236,214$ 1,274,634$ 4,247,339$ -$ 5,758,187$ NON-CASH INVESTING, CAPITAL, AND NON-CAPITAL FINANCING ACTIVITIES: Fair Value Adjustments to Investments 161,799$ 39,148$ -$ -$ 200,947$ 51,195$ -$ -$ -$ 51,195$ Retentions Related to Construction 91 92 Annual Comprehensive Financial Report Fiscal Year Ended June 30, 2025 Table of Contents 93 Page No. Statistical Information Section Financial Trends ................................................................................................ 95-100 These schedules contain information to help the reader understand how the District’s financial performance and well-being have changed over time. Changes in Net Position by Component – Last Ten Fiscal Years .................................... 95-96 Operating Revenue by Source – Last Ten Fiscal Years ..................................................... 97 Water Operating Expenses – Last Ten Fiscal Years .......................................................... 98 Wastewater Operating Expenses – Last Ten Fiscal Years ................................................. 99 Water Reclamation Operating Expenses – Last Ten Fiscal Years ...................................... 100 Revenue Capacity ............................................................................................ 101-108 These schedules contain information to help the reader assess the District’s most significant sources of revenue, water sales, meter charges, wastewater system charges, wastewater treatment charges, and other charges. Water Sales and Production – Last Ten Fiscal Years ....................................................... 101 Revenue Rates for Water – Last Ten Fiscal Years .................................................... 103-104 Revenue Rates for Wastewater – Last Ten Fiscal Years ............................................ 105-106 Active Services by Type – Last Ten Fiscal Years ............................................................. 107 Principal Customers – Current Fiscal Year and Nine Years Ago......................................... 108 Debt Capacity ................................................................................................. 109-110 These schedules present information to help the reader assess the affordability of the District’s current levels of outstanding debt and the District’s ability to issue additional debt in the future. Ratio of Outstanding Debt – Last Ten Fiscal Years .......................................................... 109 Debt Service Coverage – Last Ten Fiscal Years............................................................... 110 Annual Comprehensive Financial Report Fiscal Year Ended June 30, 2025 Table of Contents 94 Page No. Statistical Information Section - Continued Demographic Information ..................................................................................... 111 These schedules offer demographic indicators to help the reader understand the environment within which the District’s financial activities take place. Demographic and Economic Statistics – Last Ten Calendar / Fiscal Years ......................... 111 Operating Information ................................................................................... 112-113 These schedules contain service and infrastructure data to help the reader understand how the information in the District’s financial report relates to the service provided by the District. Full-Time Equivalent Employees by Department – Last Ten Fiscal Years ........................... 112 Operating and Capacity Indicators for Water and Wastewater – Last Ten Fiscal Years ....... 113 EAST VALLEY WATER DISTRICT Changes in Net Position by Component Last Ten Fiscal Years 95 Year ended June 30, 2016 2017 2018 2019 2020 Change In Net Position Operating Revenue 33,024,082$ 37,448,549$ 40,291,125$ 39,309,298$ 39,812,912$ Operating Expenses 32,655,921 32,299,587 35,980,099 35,898,073 36,249,650 Operating Income (Loss)368,161 5,148,962 4,311,026 3,411,225 3,563,262 Non-Operating Revenue (Expenses) Investment Income 146,874 69,237 221,359 571,549 524,675 Other Income 830,806 401,323 258,560 307,247 121,983 Interest Expense (1,843,440) (1,776,684) (1,777,852) (1,684,986) (1,579,104) Gain (Loss) on Disposal of Assets - - - 705,285 - Total Non-Operating Revenue (Expenses)(865,760) (1,306,124) (1,297,933) (100,905) (932,446) Special Item Abandoned Projects - (1,615,241) - - - Hazard Mitigation - - (155,177) - - Settlement Obligation - - - - - Capital Contributions 732,642 2,446,118 523,918 611,673 9,961,522 Change in Net Position 235,043 4,673,715 3,537,011 3,921,993 12,592,338 Prior Period Adjustment - - - - - Cumulative Effect of Change in Accounting Principles - - (1,711,803) - - Net Position - Beginning 112,814,877 113,049,920 117,723,635 119,393,666 123,315,659 Net Position - Ending 113,049,920$ 117,723,635$ 119,548,843$ 123,315,659$ 135,907,997$ Net Position By Component Net Investment in Capital Assets 103,222,160$ 104,659,796$ 103,210,762$ 95,468,735$ 106,708,555$ Restricted 2,276,695 2,847,924 3,334,940 3,460,835 6,659,487 Unrestricted 7,551,065 10,215,915 12,847,964 24,386,089 22,539,955 113,049,920$ 117,723,635$ 119,393,666$ 123,315,659$ 135,907,997$ (Continued) SOURCE: East Valley Water District - Finance Department EAST VALLEY WATER DISTRICT Changes in Net Position by Component - Continued Last Ten Fiscal Years 96 Year ended June 30, 2021 2022 2023 2024 2025 Change In Net Position Operating Revenue 42,236,814$ 43,093,615$ 43,810,012$ 45,930,215$ 53,284,179$ Operating Expenses 36,496,064 40,578,341 42,515,136 44,565,339 53,729,281 Operating Income (Loss)5,740,750 2,515,274 1,294,876 1,364,876 (445,102) Non-Operating Revenue (Expenses) Investment Income 167,499 165,989 352,273 1,136,502 1,692,203 Other Income 43,744 (269,768) (37,876) 169,600 540,379 Interest Expense (1,387,113) (1,295,223) (869,397) (789,683) (5,313,021) Gain (Loss) on Disposal of Assets (1,236,600) 1,042,562 30,134 - (81,006) Total Non-Operating Revenue (Expenses)(2,412,470) (356,440) (524,866) 516,419 (3,161,445) Special Item Abandoned Projects - - - - - Hazard Mitigation - - - - - Settlement Obligation - - - (7,000,000) - Capital Contributions 877,185 2,826,525 1,922,052 2,556,388 3,834,862 Change in Net Position 4,205,465 4,985,359 2,692,062 (2,562,317) 228,315 Prior Period Adjustment - - - - - Cumulative Effect of Change in Accounting Principles - - - - - Net Position - Beginning 135,907,997 140,113,462 145,098,821 147,790,883 145,228,566 Net Position - Ending 140,113,462$ 145,098,821$ 147,790,883$ 145,228,566$ 145,456,881$ Net Position By Component Net Investment in Capital Assets 114,767,362$ 117,079,071$ 112,909,956$ 112,073,604$ 113,835,631$ Restricted 6,435,505 9,076,014 10,761,677 13,314,565 14,135,060 Unrestricted 18,910,595 18,943,736 24,119,250 19,840,397 18,979,954 140,113,462$ 145,098,821$ 147,790,883$ 145,228,566$ 146,950,645$ SOURCE: East Valley Water District - Finance Department EAST VALLEY WATER DISTRICT Operating Revenue by Source Last Ten Fiscal Years 97 Wastewater Wastewater Total Year Ended Water Meter System Treatment Other Operating June 30,Sales Charges Charges Charges Charges Revenue 2016 11,927,523$ 8,063,077$ 4,286,594$ 7,165,655$ 1,581,233$ 33,024,082$ 2017 14,556,339 8,944,652 4,703,439 8,128,030 1,116,089 37,448,549 2018 17,063,891 8,999,756 4,668,923 8,697,671 860,884 40,291,125 2019 15,746,654 9,009,881 4,643,732 8,592,950 1,316,081 39,309,298 2020 16,902,370 9,023,267 4,647,347 8,496,012 743,916 39,812,912 2021 19,305,631 9,217,003 4,705,683 8,456,508 551,989 42,236,814 2022 18,472,876 9,192,297 4,828,526 9,764,357 835,559 43,093,615 2023 17,004,576 9,831,561 5,651,554 10,108,850 1,213,471 43,810,012 2024 17,900,515 10,149,281 6,073,154 10,746,724 1,060,541 45,930,215 2025 21,280,114 10,829,537 6,678,345 12,683,579 1,812,604 53,284,179 SOURCE: East Valley Water District - Finance Department $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 Other Charges Wastewater Treatement Charges Wastewater System Charges Meter Charges Water Sales EAST VALLEY WATER DISTRICT Water Operating Expenses Last Ten Fiscal Years 98 Transmission Customer Accts,Total Year Ended Source of Water &General, &Water Oper June 30,Supply Pumping Treatment Distribution Admin Expenses 2016 2,442,061$ 696,432$ 799,947$ 2,327,185$ 8,782,957$ 15,048,582$ 2017 3,401,062 646,940 750,052 2,222,953 7,696,211 14,717,218 2018 2,595,071 683,296 969,460 2,538,910 9,347,724 16,134,461 2019 2,975,348 585,585 840,623 2,819,288 9,393,555 16,614,399 2020 3,263,403 457,846 891,127 3,460,642 9,414,762 17,487,780 2021 3,617,788 596,586 1,008,129 3,253,175 9,208,176 17,683,854 2022 3,515,262 756,843 1,045,730 3,563,328 12,534,090 21,415,253 2023 3,890,634 1,003,038 1,212,646 4,311,606 10,744,909 21,162,833 2024 4,079,366 883,731 1,592,368 4,012,276 10,271,373 20,839,114 2025 3,801,843 1,124,472 1,753,123 4,375,616 14,623,667 25,678,721 SOURCES: East Valley Water District - Customer Service, Finance, and Operations Departments $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Source of Supply Pumping Water Treatment Transmission & Distribution Customer Accts, General, & Admin EAST VALLEY WATER DISTRICT Wastewater Operating Expenses Last Ten Fiscal Years 99 Customer Accts,Total Year Ended Wastewater General &Wastewater Oper June 30,Collections Admin Expenses 2016 407,913$ 2,752,779$ 3,160,692$ 2017 425,944 2,510,920 2,936,864 2018 753,000 3,367,091 4,120,091 2019 700,507 3,309,983 4,010,490 2020 767,448 2,922,949 3,690,397 2021 722,680 3,140,650 3,863,330 2022 587,128 3,113,309 3,700,437 2023 752,489 4,048,730 4,801,219 2024 792,350 4,293,503 5,085,853 2025 747,704 4,989,421 5,737,125 SOURCES: East Valley Water District - Customer Service and Finance Departments $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 Wastewater Collections Customer Accts, General, & Admin EAST VALLEY WATER DISTRICT Water Reclamation Operating Expenses Last Ten Fiscal Years 100 Customer Accts,Total Year Ended Wastewater General, &Water Recl Oper June 30,Treatment Admin Expenses 2016 7,302,389$ -$ 7,302,389$ 2017 8,128,030 - 8,128,030 2018 8,697,671 - 8,697,671 2019 8,592,950 - 8,592,950 2020 8,496,012 - 8,496,012 2021 8,456,508 - 8,456,508 2022 9,084,061 - 9,084,061 2023 9,601,461 685,246 10,286,707 2024 10,411,256 604,450 11,015,706 2025 10,001,513 - 10,001,513 SOURCES: East Valley Water District - Customer Service and Finance Departments $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 Wastewater Treatment Customer Accts, General, & Admin EAST VALLEY WATER DISTRICT Water Sales and Production Last Ten Fiscal Years 101 Year Ended Water Sales Water Produced June 30,(Acre Feet)(Acre Feet) 2016 14,999 16,614 2017 16,223 17,922 2018 18,361 18,997 2019 16,167 17,397 2020 17,037 17,596 2021 18,429 18,784 2022 17,998 18,789 2023 15,341 16,408 2024 15,420 16,273 2025 16,926 17,657 SOURCES: East Valley Water District - Finance and Operations Departments 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 20,000 Water Produced Water Sales 102 EAST VALLEY WATER DISTRICT Revenue Rates for Water Last Ten Fiscal Years 103 Water Consumption Rates (Charge per HCF) Year ended June 30, 2016 2017 2018 2019 2020(1) Tier 1-$1.45 Tier 1-$1.63 Tier 1-$1.73 Tier 1-$1.73 Tier 1-$1.83 Residential Tier 2-$2.07 Tier 2-$2.32 Tier 2-$2.46 Tier 2-$2.46 Tier 2-$2.61 Tier 3-$2.89 Tier 3-$3.24 Tier 3-$3.44 Tier 3-$3.44 Tier 3-$3.64 Commercial Flat-Rate(4)N/A N/A N/A N/A N/A Water Monthly System Charges Year ended June 30, 2016 2017 2018 2019 2020(1) 20.96$ 23.06$ 23.06$ 23.06$ 23.06$ 26.61 29.27 29.27 29.27 29.27 37.92 41.71 41.71 41.71 41.71 66.19 72.81 72.81 72.81 72.81 100.12 110.13 110.13 110.13 110.13 207.54 228.30 228.30 228.30 228.30 365.85 402.44 402.44 402.44 402.44 744.67 819.14 819.14 819.14 819.14 1,366.62 1,503.28 1,503.28 1,503.28 1,503.28 (Continued) NOTES: HCF = Hundred Cubic Feet = 748 gallons (1)On January 1, 2020 the District adopted New Water Rates. (2)On January 1, 2022 the District adopted New Water Rates. (3)On May 15, 2024 the District adopted New Water Rates. (4)Starting January 1, 2025 Commercial customers are billed using a flat-rate instead of tiered rates. SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions 2 8 3 4 6 3/4 1 Meter Size (inches) 1 1/2 5/8 EAST VALLEY WATER DISTRICT Revenue Rates for Water - Continued Last Ten Fiscal Years 104 Water Consumption Rates (Charge per HCF) Year ended June 30, 2021 2022(2)2023 2024 2025(3) Tier 1-$1.83 Tier 1-$1.98 Tier 1-$2.04 Tier 1-$2.11 Tier 1-$2.19 Residential Tier 2-$2.61 Tier 2-$2.54 Tier 2-$2.62 Tier 2-$2.70 Tier 2-$2.84 Tier 3-$3.64 Tier 3-$3.93 Tier 3-$4.05 Tier 3-$4.18 Tier 3-$4.10 Commercial Flat-Rate(4)N/A N/A N/A N/A 2.39$ Water Monthly System Charges Year ended June 30, 2021 2022(2)2023 2024 2025 23.06$ 24.01$ 24.74$ 25.49$ 27.52$ 29.27 30.85 31.78 32.74 34.62 41.71 44.52 45.86 47.24 48.83 72.81 78.69 81.06 83.50 84.35 110.13 119.70 123.30 127.00 126.97 228.30 229.05 235.93 243.01 368.48 402.44 352.07 362.64 373.52 901.23 819.14 693.79 714.61 736.05 1,433.89 1,503.28 1,923.98 1,981.70 2,041.16 2,854.65 2,041.16 4,630.48 2,041.16 5,695.98 NOTES: HCF = Hundred Cubic Feet = 748 gallons (1)On January 1, 2020 the District adopted New Water Rates. (2)On January 1, 2022 the District adopted New Water Rates. (3)On May 15, 2024 the District adopted New Water Rates. (4)Starting January 1, 2025 Commercial customers are billed using a flat-rate instead of tiered rates. SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions 8 3 4 6 2 5/8 3/4 1 10 12 Meter Size (inches) 1 1/2 EAST VALLEY WATER DISTRICT Revenue Rates for Wastewater Last Ten Fiscal Years 105 Wastewater Collection Charges Year ended June 30, 2016 2017 2018 2019 2020 Single-Family Residential (1 to 3 units) Flat Monthly Charge (per unit)15.36$ 15.36$ 15.36$ 15.36$ 15.36$ Multi-Family Residential (4 or more units) Flat Monthly Charge (per unit)N/A N/A N/A N/A N/A Commercial Non-Residential Flat Monthly Charge 3.90 3.90 3.90 3.90 3.90 plus, Charge per HCF 0.55 0.55 0.55 0.55 0.55 Wastewater Treatment Charges Year ended June 30, 2016 2017 2018 2019 2020 Residential (Flat Monthly Charge) Flat Monthly Charge Residential (1 unit)19.18$ 20.85$ 21.55$ 21.55$ 21.55$ Residential (2 units)N/A N/A N/A N/A N/A Residential (3 units)N/A N/A N/A N/A N/A Multi-Family (2 units)38.37 41.72 43.10 43.10 43.10 Multi-Family (3 units)57.55 62.58 64.64 64.64 64.64 Multi-Family (4 or more units)N/A N/A N/A N/A N/A Commercial Multi-Family (4+ units)1.71 1.90 1.97 1.97 1.97 Non-Residential 3.18 3.42 3.52 3.52 3.52 plus, Charge per HCF: Multi-Family (4+ units)1.36 1.48 1.53 1.53 1.53 Retail 2.28 2.47 2.55 2.55 2.55 Restaurants/Lounges 2.93 3.18 3.28 3.28 3.28 Schools/Churches 1.19 1.29 1.33 1.33 1.33 Governments/Municipal 1.63 1.77 1.83 1.83 1.83 Laundromats 1.63 1.77 1.83 1.83 1.83 Dry Cleaners 2.28 2.47 2.55 2.55 2.55 Convalescent Homes 1.46 1.58 1.63 1.63 1.63 Auto Repair/Svc Stations 1.41 1.53 1.58 1.58 1.58 Car Wash 1.41 1.53 1.58 1.58 1.58 Patton State Hospital N/A N/A N/A N/A N/A Hotels 2.93 3.18 3.28 3.28 3.28 Ofc Bldgs/Motels 1.63 1.77 1.83 1.83 1.83 Supermarkets 2.93 3.18 3.28 3.28 3.28 NOTES:(Continued) HCF = Hundred Cubic Feet = 748 gallons (1) SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions Starting in May 2022, the District transitioned from rates established by the City of San Bernardino to rates adopted as the result of a wastewater Cost of Service Analysis for the District's Sterling Natural Resource Center Water Reclamation Plant. EAST VALLEY WATER DISTRICT Revenue Rates for Wastewater - Continued Last Ten Fiscal Years 106 Wastewater Collection Charges Year ended June 30, 2021 2022(1)2023 2024 2025 Single-Family Residential (1 to 3 units) Flat Monthly Charge (per unit)15.36$ 14.25$ 15.25$ 16.32$ 16.70$ Multi-Family Residential (4 or more units) Flat Monthly Charge (per unit)N/A 13.46 14.41 15.42 15.48 Commercial Non-Residential Flat Monthly Charge 3.90 10.33 11.06 11.84 10.59 plus, Charge per HCF 0.55 - - - - Wastewater Treatment Charges Year ended June 30, 2021 2022(1)2023 2024 2025 Residential (Flat Monthly Charge) Flat Monthly Charge Residential (1 unit)21.55$ 23.37$ 25.01$ 26.77$ 29.79$ Residential (2 units)N/A 23.37 25.01 26.77 29.79 Residential (3 units)N/A 23.37 25.01 26.77 29.79 Multi-Family (2 units)43.10 20.86 22.33 23.90 25.67 Multi-Family (3 units)64.64 20.86 22.33 23.90 25.67 Multi-Family (4 or more units)N/A 20.86 22.33 23.90 25.67 Commercial Multi-Family (4+ units)1.97 N/A N/A N/A N/A Non-Residential 3.52 10.83 11.59 12.41 9.16 plus, Charge per HCF: Multi-Family (4+ units)1.53 N/A N/A N/A N/A Retail 2.55 1.31 1.41 1.52 2.96 Restaurants/Lounges 3.28 1.31 4.16 4.46 4.73 Schools/Churches 1.33 1.31 1.41 1.52 2.96 Governments/Municipal 1.83 1.31 1.41 1.52 2.96 Laundromats 1.83 1.99 2.14 2.30 3.31 Dry Cleaners 2.55 1.99 2.14 2.30 3.31 Convalescent Homes 1.63 1.99 2.14 2.30 3.31 Auto Repair/Svc Stations 1.58 1.99 2.14 2.30 3.31 Car Wash 1.58 1.99 1.41 1.52 2.96 Patton State Hospital N/A 2.36 2.53 2.72 1.74 Hotels 3.28 3.88 4.16 4.46 4.73 Ofc Bldgs/Motels 1.83 3.88 1.41 1.52 2.96 Supermarkets 3.28 1.31 4.16 4.46 4.73 NOTES: HCF = Hundred Cubic Feet = 748 gallons (1) SOURCE: East Valley Water District - Water and Wastewater Rate Resolutions Starting in May 2022, the District transitioned from rates established by the City of San Bernardino to rates adopted as the result of a wastewater Cost of Service Analysis for the District's Sterling Natural Resource Center Water Reclamation Plant. EAST VALLEY WATER DISTRICT Active Services by Type Last Ten Fiscal Years 107 Year Ended Residential Multi-Family Total June 30,(1 to 3 units)(4+ units)Commercial Irrigation Fire Svcs Service 2016 19,500 463 949 275 1,330 22,517 2017 19,526 463 988 275 1,339 22,591 2018 19,526 463 988 275 361 21,613 2019 19,883 474 681 322 252 21,612 2020 19,526 463 988 275 255 21,507 2021 19,526 463 988 275 255 21,507 2022 19,853 463 988 275 255 21,834 2023 19,876 474 715 354 260 21,679 2024 19,966 479 710 360 265 21,780 2025 19,976 479 712 364 277 21,808 SOURCES: East Valley Water District - Customer Service and Finance Departments 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 Residential Multi-Family Commercial Irrigation Fire Svcs EAST VALLEY WATER DISTRICT Principal Customers Current Fiscal Year and Nine Years Ago 108 Water Percentage Water Percentage Consumed of Total Consumed of Total Customer (AF) Rank (%) (AF) Rank (%) San Bernardino City Unified School District 650 1 3.68%599 1 3.61% Yaamava' Resort & Casino at San Manuel 345 2 1.95%208 6 1.25% Patton State Hospital 333 3 1.89%345 2 2.08% City of Highland 283 4 1.60%274 3 1.65% The Yuhaaviatam of San Manuel Nation 268 5 1.52%238 4 1.43% East Highlands Ranch 206 6 1.17%228 5 1.37% Amusement Industry, Inc.141 7 0.80%- - 0.00% Stubblefield Mobile Home Parks & Offices 125 8 0.71%102 8 0.61% Valencia Lea Mobile Home Park 116 9 0.66%100 9 0.60% Victoria Village Apartments 111 10 0.63%105 7 0.63% Village Lakes Homeowners Association 99 10 0.60% Total - Top 10 2,578 14.61%2,298 13.83% Total - Water Produced 17,657 16,614 SOURCES: East Valley Water District - Customer Service 20162025 EAST VALLEY WATER DISTRICT Ratio of Outstanding Debt Last Ten Fiscal Years 109 Fiscal Year Revenue Bonds DWR Loans Financed Purchases and Loans Certificates of Participation Installment Note Outstanding Debt $ Per Capita As a Share of Personal Income 2016 39,615,000$ 6,818,565$ 3,299,108$ -$ -$ $ 49,732,673 $ 476 1.31% 2017 38,235,000 6,565,166 7,278,478 - - 52,078,644 510 1.37% 2018 36,800,000 6,721,695 6,392,308 - - 49,914,003 489 1.27% 2019 35,300,000 31,947,551 5,131,238 - - 72,378,789 710 1.73% 2020 33,720,000 69,565,404 4,295,104 - - 107,580,508 1,044 2.30% 2021 33,261,998 132,399,838 3,449,724 - - 169,111,561 1,642 3.30% 2022 32,288,904 145,368,048 2,582,889 - - 180,239,841 1,733 3.56% 2023 30,923,365 161,169,730 1,719,375 - - 193,812,470 1,864 3.64% 2024 29,490,264 180,670,939 - - - 210,161,203 1,946 * 2025 28,022,163 176,996,266 - - - 205,018,429 1,898 * NOTE: * This data was not developed in the format required for this fiscal year. SOURCE: East Valley Water District - Finance Department $0 $25,000,000 $50,000,000 $75,000,000 $100,000,000 $125,000,000 $150,000,000 $175,000,000 $200,000,000 Revenue Bonds DWR Loans Financed Purchases and Loans Certificates of Participation Installment Note EAST VALLEY WATER DISTRICT Debt Service Coverage Last Ten Fiscal Years 110 Water Department Gross Operating Net Available Revenue(1)Expenses(2)Revenue Principal(3)Interest Total 22,543,107$ 15,048,582$ 7,494,525$ 1,851,139$ 1,718,658$ 3,569,797$ 2.10 25,257,709 14,717,219 10,540,490 1,926,956 1,653,322 3,580,278 2.94 27,537,072 16,134,461 11,402,611 2,479,570 1,584,820 4,064,390 2.81 27,071,082 16,614,399 10,456,683 2,904,466 1,593,181 4,497,647 2.32 27,466,707 17,487,780 9,978,927 2,564,310 1,456,842 4,021,152 2.48 29,738,333 17,638,854 12,099,479 4,703,778 1,104,438 5,808,216 2.08 30,465,196 21,415,253 9,049,943 2,100,233 957,953 3,058,186 2.96 29,330,516 21,162,833 8,167,683 2,141,913 917,000 3,058,913 2.67 30,689,900 20,839,114 9,850,786 2,197,774 885,675 3,083,449 3.19 36,122,947 25,678,721 10,444,226 1,130,000 788,441 1,918,441 5.44 Wastewater Department Gross Operating Net Available Revenue(1)Expenses(2)Revenue Principal Interest Total 2016 12,095,372$ 10,463,081$ 1,632,291$ 90,000$ 225,775$ $ 315,775 5.17 2017 13,134,564 11,064,894 2,069,670 95,000 221,625 316,625 6.54 2018 13,758,976 12,817,762 941,214 95,000 217,350 312,350 3.01 2019 14,433,970 12,603,440 1,830,530 100,000 212,475 312,475 5.86 2020 22,954,385 12,186,049 10,768,336 105,000 207,350 312,350 34.48 2021 13,586,909 12,319,838 1,267,071 110,000 158,476 268,476 4.72 2022 16,697,201 12,784,498 3,912,703 170,000 100,145 270,145 14.48 2023 6,274,931 4,801,219 1,473,712 175,000 99,316 274,316 5.37 2024 7,188,774 5,085,853 2,102,921 175,000 98,274 274,274 7.70 2025 7,645,431 5,737,125 1,908,306 4,386,650 3,055,545 7,442,195 0.26 NOTES: (1) (2)Operating expenses, less depreciation, for the utility fund. (3)Excludes Debt Service for Assessment Districts' Arroyo Verde and Eastwood Farms. SOURCE: East Valley Water District - Finance Department 2025 Coverage 2016 2017 2018 2019 2020 2023 2024 Year Ended June 30, Debt Service 2021 2022 Year Ended Gross revenue includes all operating revenue, interest income, other non-operating revenue and connection fees from the utility fund. Coverage Debt Service June 30, EAST VALLEY WATER DISTRICT Demographics and Economic Statistics Last Ten Calendar / Fiscal Years 111 County of San Bernardino Personal Personal Income Income District Unemployment Population (thousands Per Capita Population(3)(4)Rate(1)(3)+(2)+of dollars)(2)+(dollars)(2)+ 2016 104,457 6.0%2,126,834 77,453,102$ 36,417$ 2017 102,208 5.5%2,145,333 80,031,472 37,305 2018 102,000 4.5%2,160,491 83,514,331 38,655 2019 102,000 4.0%2,171,521 89,202,022 41,078 2020 103,000 6.5%2,183,391 99,009,671 45,347 2021 103,000 9.3%2,193,087 109,085,530 49,741 2022 104,000 5.4%2,194,908 106,853,756 48,683 2023 104,000 4.2%2,195,611 112,402,797 51,194 2024 108,000 4.9% * * * 2025 108,000 5.2% * * * NOTES: +This data was revised in 2025. *This data was not developed in the format required for this fiscal year. SOURCES: (1)U.S. Department of Labor, Bureau of Labor Statistics (BLS) Census Bureau midyear population estimates. (2)Bureau of Economic Analysis (BEA) Computed using mid-year population estimates. (3)Fiscal Year ends on June 30 of the year that is shown. (4)East Valley Water District - Finance Department June 30, Year Ended EAST VALLEY WATER DISTRICT Full-Time Equivalent Employees by Department Last Ten Fiscal Years 112 District Engineering &Water Administration Maintenance Operations Reclamation(1)Total 27 28 13 0 68* 27 29 12 0 68* 26.5 29 13 0 68.5* 27.5 32 11 0 70.5* 26 30 11 0 67 25 30 11 0 66 26 30 11 9 76 26 30 11 9 76 26 28 11 8 73 26 29 11 9 75 NOTES: *Includes Part-Time Employees (PTEs) (1)Water Reclamation program started in FY 2021-22 SOURCES: East Valley Water District - Finance and Human Resources & Risk Management Departments Year Ended June 30, 2020 2021 2025 2018 2016 2017 2019 2022 2023 2024 0 10 20 30 40 50 60 70 80 District Administration Engineering & Maintenance Operations Water Reclamation EAST VALLEY WATER DISTRICT Operating and Capacity Indicators for Water and Wastewater Last Ten Fiscal Years 113 Annual Average Miles of Number of Production Production Water Main Fire Hydrants (MG)(MGD) 2016 316 3,005 4,887 13 2017 316 3,005 5,286 14 2018 300 3,018 5,983 16 2019 300 3,025 5,268 14 2020 300 3,025 5,552 15 2021 300 3,029 6,121 17 2022 300 3,043 6,122 17 2023 300 3,048 5,347 15 2024 300 3,073 5,303 15 2025 300 3,099 5,754 16 Annual Daily Miles of Service Sewerage Sewerage Wastewater Connections (MG)(MGD) 2016 224 19,572 2,167.71 5.94 2017 260 20,290 2,175.40 5.96 2018 225 20,581 2,149.85 5.89 2019 214 20,563 2,091.45 5.73 2020 214 19,679 2,220.61 6.08 2021 214 19,686 2,220.61 6.08 2022 220 19,766 2,448.97 6.71 2023 230 19,831 2,138.63 5.86 2024 230 19,859 2,121.03 5.81 2025 230 20,080 2,301.42 6.31 SOURCE: East Valley Water District - Engineering and Finance Departments Water System Wastewater System Year Ended June 30, Year Ended June 30, 114 EAST VALLEY WATER DISTRICT Capacity Charge Funds Year Ended June 30, 2025 115 Capacity Charge Funds Government Code Section 66013 requires local agencies that collect capacity charges to deposit and account for these fees in a separate capital facilities fund. In addition, local agencies are required to annually provide the information in this report to the public upon request. Government Code Section 66013 (b) (3) defines "Capacity charge" means a charge for public facilities at the time the charge is imposed or charges for new public facilities to be acquired or constructed in the future that are of proportional benefit to the person or property being charged, including supply or capacity contracts for rights or entitlements, real property interests, and entitlements and other rights of the local agency involving capital expense related to its use of the use of existing or new public facilities. " Government Code Section 66013 (d) outlines the reporting requirements on the capital facilities funds and expenditures. Government Code Section 66013 (f) (2) exempts capacity charges that are used to pay existing debt service from the reporting requirements of Section 66013 (d). Two of the District's capacity charges are used to pay existing debt service; therefore, they are exempt from the reporting requirements. For the purpose of enhancing transparency, the District has provided the reporting information on its capacity charges that are exempt from Section 66013 (d). The District has the following capacity charge funds: Water Capacity Fee Fund. This fund collects System Capacity Charges for new water service connections to pay for proportionate shares of the District equipment replacements and facility improvements. Wastewater Capacity Fee Fund. This fund collects a fee for the capacity used by new wastewater connections and the funds are used to pay facilities and to help ensure the wastewater collection system can contain additional wastewater flows from new customers. Water Reclamation Capacity Fee Fund. This fund collects fees for the expansion of the Sterling Natural Resource Center to treat the flows generated by new development. EAST VALLEY WATER DISTRICT Capacity Charge Funds Year Ended June 30, 2025 116 A summary of changes in Water Fund Capacity Fees collected for the year ended June 30, 2025 is as follows: Beginning of End of Categories Year Contributions Usage Year Storage 498,076$ $ 552,409 $ - $ 1,050,485 Supply/Treatment 2,751,002 765,717 (974,248)2,542,471 Trans & Distribution 2,348,505 640,319 - 2,988,824 General 252,404 103,048 - 355,452 5,849,987$ 2,061,493$ (974,248)$ 6,937,232$ A summary of Projects Funded by Capacity Fees for the year ended June 30, 2025: Categories CIP Project* FY 2024-25 Expended % Funded by Capacity Total Capacity Fees Usage Storage -$ -$ Supply/Treatment Plant 129 - Well Project 974,250 100%974,250 Trans & Distribution General New Treatment Plant 974,250$ 974,250$ Note: * The District did not have any CIP projects utilizing Capacity Fee funds for the year ended June 30, 2025. EAST VALLEY WATER DISTRICT Capacity Charge Funds Year Ended June 30, 2025 117 A summary of changes in Wastewater Fund Capacity Fees collected for the year ended June 30, 2025 is as follows: Beginning of End of Categories Year Contributions Usage Year Collection $ 3,420,965 $ 310,155 $ (798,209) $ 2,932,911 General 335,759 223,300 - 559,059 3,756,724$ 533,455$ (798,209)$ 3,491,970$ A summary Project Funded by Capacity Fees for the year ended June 30, 2025: Categories CIP Project FY 2024-25 Expended % Funded by Capacity Total Capacity Fees Usage Collection Recyled Water Pipeline 798,209$ 100%798,209$ General - 798,209$ 798,209$ EAST VALLEY WATER DISTRICT Capacity Charge Funds Year Ended June 30, 2025 118 A summary of changes in Water Reclamation Fund Capacity Fees collected for the year ended June 30, 2025 is as follows: Beginning of End of Categories Year Contributions Usage Year Treatment 3,630,159$ $ 1,035,926 $ (1,159,574)3,506,511$ 3,630,159$ 1,035,926$ (1,159,574)$ 3,506,511$ A summary Project Funded by Capacity Fees for the year ended June 30, 2025: Categories CIP Project FY 2024-25 Expended % Funded by Capacity Total Capacity Fees Usage Treatment SNRC Membrane Bio-Reactor 1,159,574$ 100%1,159,574$ 1,159,574$ 1,159,574$ Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408 CERTIFIED PUBLIC ACCOUNTANTS -1- REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Independent Auditor’s Report To the Honorable Board of Directors East Valley Water District Highland, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of the East Valley Water District (the District) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the entity’s basic financial statements, and have issued our report thereon dated October 22, 2025. Report on Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. -2- Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. San Bernardino, California October 22, 2025 Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408 CERTIFIED PUBLIC ACCOUNTANTS -1- October 22, 2025 To the Board of Directors East Valley Water District Highland, California We have audited the financial statements of the East Valley Water District (the entity) as of and for the year ended June 30, 2025, and have issued our report thereon dated October 22, 2025. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated April 15, 2025, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of the system of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the system of internal control of the entity solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence. -2- Significant Risks Identified We have identified the possibility of the following significant risks: Management's override of internal controls over financial reporting – Management override of internal controls is the intervention by management in handling financial information and making decisions contrary to internal control policy. Revenue recognition – Revenue recognition is a generally accepted accounting principle that refers to the conditions under which an entity can recognize a transaction as revenue. Auditing standards indicate that recognizing revenue is a presumed fraud risk and usually classified as a significant risk in most audits. These significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although identified as significant risks, we noted no matters of management override of controls or deviations from generally accepted accounting principles which caused us to modify our audit procedures or any related matters which are required to be communicated to those charged with governance due to these identified risks. Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the entity is included in Note 1 to the financial statements. The entity adopted GASB Statement No. 101, Compensated Absences and GASB Statement No. 102, Certain Risk Disclosures during 2025. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments. The most sensitive accounting estimates affecting the entity’s financial statements are: Management’s estimate of the net pension liability and related deferred inflows and outflows of resources are based on actuarial reports by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. Management’s estimate of the liability for other post-employment benefits (OPEB) and related deferred inflows and outflows of resources are based on actuarial reports provided by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. -3- Management’s estimate of the fair value of investments is based on information provided by financial institutions. We evaluated the key factors and assumptions used to develop the fair value of investments and determined that it is reasonable in relation to the basic financial statements taken as a whole. Management’s estimate of depreciation expense is based on the useful lives of acquired assets. We evaluated the key factors and assumptions used to develop depreciation expense in determining that it is reasonable in relation to the financial statements taken as a whole. Management’s estimate of leases and subscription liabilities, right-to-use assets, and asset amortization based on the useful lives of acquired assets. We evaluated the key factors and assumptions used to develop depreciation expense in determining that it is reasonable in relation to the financial statements taken as a whole. Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the entity’s financial statements relate to: The disclosure of fair value of investments in the basic financial statements represents amounts susceptible to market fluctuations. The disclosure of capital assets (and related accumulated depreciation) in the basic financial statements is based on historical information which could differ from actual useful lives of each capitalized item. The disclosure of net pension liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions. Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates. The disclosures of the other post-employment benefits (OPEB) liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions. Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates. The disclosure of leases and subscription liabilities, right-to-use assets, and asset amortization in the basic financial statements is based on certain terms and assumptions in the agreements which could differ from actual amounts. Significant Difficulties Encountered during the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and Corrected Misstatements For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no uncorrected misstatements noted. -4- In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. There were no such misstatements. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the entity’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit. Representations Requested from Management We have requested certain written representations from management, which are included in the attached letter dated October 22, 2025. Management’s Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Matters, Findings, or Issues In the normal course of our professional association with the entity, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the entity’s auditors. Other Information Included in Annual Reports Pursuant to professional standards, our responsibility as auditors for other information, whether financial or nonfinancial, included in the entity’s annual reports, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have: Read the transmittal letter and the statistical seciton (or “other information”) and considered whether a material inconsistency existed between the other information and the basic financial statements, or the other information optherweise appears to be materialy misstated Our opinions on the basi financial statements do not cover the other information, and we do not exprtess an opinion or ay form of assurance thereon. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements. This report is intended solely for the information and use of the Board of Directors and management of the entity and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408 CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor’s Report Board of Directors East Valley Water District Highland, California Report on the Audit of the Financial Statements Opinion We have audited the financial statements of East Valley Water District (the District), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the financial position of the District, as of June 30, 2025, and the changes in financial position, and cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America and State Controller’s Minimum Audit Requirements for California Special Districts. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS), the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), and State Controller’s Minimum Audit Requirements for California Special Districts. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Other Matter Report on Summarized Comparative Information We have previously audited the District’s 2024 financial statements, and we expressed an unmodified opinion on the respective financial statements in our report dated October 28, 2024. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2024, is consistent, in all material respects, with the audited financial statements from which it has been derived. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the District’s basic financial statements. The supplementary information is presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor's report thereon. Our opinion on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 22, 2025 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering District’s internal control over financial reporting and compliance. San Bernardino, California October 22, 2025 Agenda Item #4b November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #4b Discussion Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of First Amendment to the Environmental Mitigation Reimbursement Agreement with the San Bernardino Valley Municipal Water District RECOMMENDATION That the Board of Directors authorize the General Manager/CEO to execute a First Amendment to the Reimbursement Agreement with San Bernardino Valley Municipal District for the not to exceed amount of $282,143.91. BACKGROUND / ANALYSIS The Sterling Natural Resource Center (SNRC) required various environmental mitigation measures to mitigate the effect of removing wastewater effluent from the Santa Ana River. The measures were required by the United States Fish and Wildlife, State Water Board, and California Department of Fish and Wildlife and include water quality sampling, invasive weed control, aquatic predator control, and several measures to protect the Santa Ana Sucker fish. The District is obligated to perform the mitigation measures through the adoption of the SNRC Environmental Impact Report Mitigation Monitoring Report, Streambed Alteration Agreement and various Biological Opinions from the regulatory agencies. The mitigation measures are to be done on a recurring basis, typically annually. San Bernardino Valley Municipal Water District (SBVMWD) performs other mitigation measures in the Santa Ana River. The District approved a reimbursement agreement at the November 13, 2024 Board meeting with SBVMWD to perform the SNRC mitigation measures on behalf of EVWD through March 2025. By incorporating the SNRC measures with other mitigation work, the SNRC obligations can be met at a lower cost than if they were performed as a separate scope of work. A first amendment to the reimbursement agreement is being proposed for SBVMWD to perform SNRC mitigation measures from March 30, 2025 to June 30, 2026 for a not to exceed amount of $282,143.91. The proposed measures are consistent with the prior year scope of work and included in the attached amendment to the agreement. Agenda Item #4b November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #4b Discussion Item DISTRICT PILLARS AND STRATEGIES I - Effective Solutions a. Identify Opportunities to Optimize Natural Resources IV - Planning, Maintenance, and Preservation of District Resources a. Develop Projects and Programs to Ensure Safe, Reliable, and Resilient Service b. Dedicate Efforts Toward System Maintenance and Modernization REVIEW BY OTHERS This agenda item has been reviewed by the executive management team. FISCAL IMPACT This item is funded in the current fiscal year budget. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Jeff Noelte Director of Engineering and Operations ATTACHMENTS Attachments Reimbursement Agreement Presentation FIRST AMENDMENT TO REIMBURSEMENT AGREEMENT THIS FIRST AMENDMENT TO REIMBURSEMENT AGREEMENT (“First Amendment”) is entered into and effective as of April 1, 2025 (“First Amendment Effective Date”), by and between EAST VALLEY WATER DISTRICT, a county water district organized and operating pursuant to California Water Code section 30000 et seq. (“EVWD”), and SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT, a municipal water district organized and operating pursuant to California Water Code section 71000 et seq. (“SAN BERNARDINO VALLEY”). EVWD and SAN BERNARDINO VALLEY are sometimes referred to herein individually as “Party” and collectively as “Parties”. RECITALS A. SAN BERNARDINO VALLEY and EVWD are parties to that certain Reimbursement Agreement, dated November 19, 2024 (“Reimbursement Agreement”), with respect to a framework to reimburse SAN BERNARDINO VALLEY for expenses incurred in implementing conservation/mitigation measures identified in the SAS HMMP and in the SAA, as defined in the Reimbursement Agreement. B. The term of the Reimbursement Agreement expired on March 31, 2025. C. SAN BERNARDINO VALLEY estimates that the cost of implementation of habitat management associated with EVWD’s obligation to conduct exotic weed management along no less than 1.4 miles of the Santa Ana River in San Bernardino and/or Riverside County for the period of March 30, 2025, through June 30, 2026, will be approximately One Hundred Fifty Thousand Dollars and Zero Cents ($150,000.00). D. On August 19, 2025, SAN BERNARDINO VALLEY executed that certain Purchase Order with the Riverside-Corona Resource Conservation District (“RCRCD”) for proposed operational budgets for the Upper SAR HCP Native Fish Monitoring Program and proposal for Santa Ana River native fish population surveys in the total amount of Seventy-Two Thousand Seven Hundred Eighty-Eight Dollars and Sixteen Cents ($72,788.16), attached as Attachment P hereto and incorporated herein by reference. EVWD’s proportional share of water sampling, greenbelt facility, annual native fish surveys, and administrative overhead costs for the period of March 30, 2025, through June 30, 2026 will be Sixteen Thousand Eight Hundred Seventeen Dollars and Eighty-Three Cents ($16,817.83), as identified in the Attachment R. E. On August 19, 2025, SAN BERNARDINO VALLEY executed that certain Purchase Order with Southwest Resource Management Association (“SRMA”) for proposed operational budgets for the Upper SAR HCP Native Fish Monitoring Program in the amount of Twenty Five Thousand Two Hundred Dollars ($25,200.00), attached as Attachment Q hereto and incorporated herein by reference. EVWD’s proportional share of nonnative aquatic species control and administrative overhead costs for the period of March 30, 2025, through June 30, 2026 will be Seven Thousand Dollars and Twenty Cents ($7,000.20), as identified in Attachment R. F. SAN BERNARDINO VALLEY estimates that costs for habitat node creation, associated water quality sampling, data analysis, and reporting for the period of March 30, 2025, 2 through June 30, 2026, will be approximately Eleven Thousand Dollars and Zero Cents ($11,000.00). G. SAN BERNARDINO VALLEY estimates that costs for riparian bird monitoring for the period of March 30, 2025, through June 30, 2026, will be approximately Twenty Thousand Dollars and Zero Cents ($20,000.00). H. SAN BERNARDINO VALLEY estimates that costs for water temperature and native fish surveys and associated data analysis to be conducted by the United States Geological Survey for the period of March 30, 2025, through June 30, 2026, will be approximately Forty-Six Thousand One Hundred Seventy-Six Dollars and Forty-Three Cents ($46,176.43), as identified in Attachment R. I. SAN BERNARDINO VALLEY estimates that costs for high flow pulse events for the period of March 30, 2025, through June 30, 2026, will be approximately Five Thousand Dollars ($5,000.00), as identified in Attachment R. J. SAN BERNARDINO VALLEY estimates that mileage costs for implementation of EVWD’s SAS HMMP and SAA conservation/mitigation measures for the period of March 30, 2025, through June 30, 2026, will be approximately Five Hundred Dollars ($500.00), as identified in Attachment R. K. SAN BERNARINO VALLEY estimates that staff time to implement EVWD’s SAS HMMP and SAA conservation/mitigation measures for the period of March 30, 2025, through June 30, 2026, will be approximately Fifty-One Thousand Seven Hundred Six Dollars and Forty-Eight Cents ($51,706.48), as identified in Attachment R. SAN BERNARDINO VALLEY will waive reimbursement for such staff time. L. SAN BERNARINO VALLEY estimates that SAN BERNARDINO VALLEY- organized fellow/volunteer time donated to implement EVWD’s SAS HMMP and SAA conservation/mitigation measures for the period of March 30, 2025, through June 30, 2026, will be approximately One Thousand and Thirty-Three Hours (1,033 hours), as identified in Attachment R. SAN BERNARDINO VALLEY will waive reimbursement for such fellow/volunteer time. M. SAN BERNARDINO VALLEY estimates that the total cost to be reimbursed of implementation of additional conservation/mitigation measures in the SAS HMMP and SAA through June 30, 2026, inclusive of a ten percent (10%) contingency, will be Two Hundred Eighty-Two Thousand One Hundred Forty-Three Dollars and Ninety-One Cents ($282,143.91), as identified in Attachment R attached hereto and incorporated herein by reference. N. EVWD wishes to establish and agree to a framework to reimburse SAN BERNARDINO VALLEY for expenses incurred in implementing the additional conservation/mitigation measures in the SAS HMMP and in the SAA, as identified in Attachment R. NOW THEREFORE, in consideration of the matters recited and the mutual promises, covenants, and conditions set forth in this First Amendment, and other good and valuable 3 consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows: OPERATIVE PROVISIONS 1. Incorporation of Recitals. Each and every one of the Recitals set forth above is a material part of this First Amendment and is hereby incorporated by reference into and made part of this First Amendment by this reference. 2. Definitions. Defined terms not otherwise defined in this First Amendment shall have the meanings ascribed thereto in the Reimbursement Agreement. 3. Reinstatement; Extension of Term. Notwithstanding the actual date of execution of this First Amendment, the Parties desire and intend to reinstate the Reimbursement Agreement in its entirety as of the First Amendment Effective Date as if it had never expired, subject to the terms, conditions, and modifications set forth in this First Amendment. The term of the Agreement is hereby extended through the earlier of: (a) June 30, 2026; or (b) SAN BERNARDINO VALLEY incurs total approved costs equaling the Maximum Reimbursement, as amended in this First Amendment. 4. Maximum Reimbursement Increase. The Parties hereby increase the Maximum Reimbursement for implementation of EVWD’s conservation/mitigation measures in the SAS HMMP and SAA through June 30, 2026, by Two Hundred Eighty-Two Thousand One Hundred Forty-Three Dollars and Ninety-One Cents ($282,143.91), for a total Maximum Reimbursement of Five Hundred Fifty-Five Thousand Nine Hundred Thirty Dollars and Ninety-One Cents ($555,930.91). 5. HMMP Management and Implementation. The conservation/mitigation measures in the approved SAS HMMP and SAA to be managed and implemented by SAN BERNARDINO VALLEY pursuant to Section 2 of the Reimbursement Agreement are hereby deemed to include the additional conservation/mitigation measures identified in Attachment P, Attachment Q, and Attachment R attached to this First Amendment. 6. Miscellaneous. a. Ratification. Except as expressly modified by this First Amendment, Parties acknowledge that the Reimbursement Agreement remains in full force and effect, enforceable in accordance with its terms. b. Conflicts. To the extent that the Reimbursement Agreement conflicts with this First Amendment, this First Amendment shall prevail. c. Counterparts. This First Amendment may be executed in any number of counterparts, each of which shall be deemed an original and all of which when taken together shall constitute one and the same instrument. Signatures may be delivered electronically and shall be binding upon the Parties as if they were originals. [Signature Page Follows] [Signature Page for First Amendment to Reimbursement Agreement] 4 IN WITNESS WHEREOF, the Parties have executed this First Amendment as of the First Amendment Effective Date. SAN BERNARDINO VALLEY MUNICIPAL WATER DISTRICT By: ______________________________ Heather P. Dyer CEO/General Manager EAST VALLEY WATER DISTRICT By: _________________________ Michael Moore General Manager/CEO ATTACHMENT P PURCHASE ORDER, DATED AUGUST 19, 2025, WITH RIVERSIDE-CORONA RESOURCE CONSERVATION DISTRICT Quantity Item Description Unit Price (xxx.xx) Total Subtotal Tax S/H or other Total Purchase Request/Purchase Order Vendor Contact Name Phone Number Quote Amount PRODUCTS/SERVICES VENDOR INFORMATION: Proposed Vendor ____________________________________ New Vendor (If new, fill out vendor info below) Address _______________________________________________________________________________________ City _____________________________________________________ ST __________ Zip _____________________ Contact name: _______________________________________ Tel: ________________ FAX: _________________ Product/Service Quotes PURPOSE/JUSTIFICATION OF NEED Budget Expense Category: Amount: Date: ______________________ Requested By: ________________________________________________ Project Description: ___________________________________________ Project #: __________________ Date Needed By: __________________ Check needed P.O. number needed PO #: ______________________ SH I P T O Address ____________________________________ City ____________________ ST ____ Zip _________ Contact: ___________________________ Address ____________________________________ City ____________________ ST ____ Zip _________ Contact: ___________________________ San Bernardino Valley Municipal Water District 380 East Vanderbilt Way San Bernardino, CA 92408 Ph: (909) 387-9211 Fax: (909) 387-9247 BI L L T O _________________________________ Requested by Date The undersigned certifies that the purchases requested/ordered herein are for supplies, services or items authorized for approved District activities. _____________________________ General Manager Date Approved: Kai Palenscar 08/15/25 Upper SAR HCP: Santa Ana River actions 1770 08/30/2025 20250815-KP02 380 East Vanderbilt Way San Bernardino CA 92408 Kai Palenscar 380 East Vanderbilt Way San Bernardino CA 92408 invoices@sbvmwd.com 1.00 Various Tasks Native Fish Monitoring Program + Admin $41,400.00 $41,400.00 1.00 Survey Native Fish Survey + Admin $31,388.16 $31,388.16 $0.00 $0.00 $0.00 $72,788.16 0.00%$0.00 $72,788.16$0.00 RCRCD Kerwin Russell Funds for this expenditure are included in the approved 2025/2026 budget under RCRCD/SRMA Native Fishes Survey Permit/Staff/Equipment (ENVIRONMENTAL/PERMIT COMPLIANCE AND HCP IMPLEMENTATION) within Budget category item 6780. Tasks identified in this proposal are needed to support mitigation actions to facilitate construction of water infrastructure projects proposed under the Upper SAR HCP. The following information is being provided based upon past relocation, translocation and native fish population monitoring projects provided by the Riverside-Corona Resource Conservation District over the last 15 years in the Santa Ana River watershed and other areas of southern California. The information provided herein is an estimate of costs to conduct certain activities required by implementation of the HCP and 10j issuance and under certain permit requirements of RCRCD by the regulatory agencies. Budgets reflect the differences in locations, staff and equipment to provide the most cost-effective program. Proposed Operational Budgets for the Upper SAR HCP Native Fish Monitoring Program Riverside-Corona Resource Conservation District Proposed Tasks: 1. Water Sampling and Data Loggers on SAR 2. Greenbelt Yearly Maintenance and Monitoring 3. USGS Sec 6 Project 4. Anza Creek Restoration Monitoring 5. Larval Surveys Proposed Budgets: 1.Water Sampling and Loggers: 4-5x/yr., 3 persons/day = $ 8,000.00* (includes equipment, reports, data collection, etc.). 2.Greenbelt Maintenance and Monitoring: 4x/mos., 12mos, 2-3 staff = $15,000.00* (includes pump(s), fish handling equipment, supplies, utilities, etc.) 3.USGS Sec 6: 1-3 staff for project period = $ 3,000.00* (includes facilities, utilities, etc.) 4.Anza Creek Monitoring: Assist with monitoring restoration on CE and during de-watering (1 staff) $ 3,500.00* 5.Larval Surveys: Monitoring staff and equipment as needed during connection work (1 staff) $ 5,000.00* Admin for all tasks: $ 6,900.00 _____________________________________________________________________________ Tasks Total for 25-26 FY: $41,400.00 *additional days/staff/equipment can be added as needed. For additional information or details, please contact Kerwin Russell, District Manager at 951-683-7691, ext. 203 or russell@rcrcd.org PROPOSAL FOR SANTA ANA RIVER NATIVE FISH POPULATION SURVEYS - SEPTEMBER 202 5 Provided by the Riverside-Corona Resource Conservation District. 4500 Glenwood Dr., Riverside, CA. 92501 TABLE OF CONTENTS Contents Introduction _____________________________________________________________________ 2 Proposed Work __________________________________________________________________ 3 Field Tasks _______________________________________________________________________ 4 Photos ___________________________________________________________________________ 5 RCRCD Contact Information ___________________________________________________ 6 Page 1 Introduction PROJECT DESCRIPTION: The San Bernardino Valley Municipal Water District , in cooperation with the Upper Santa Ana River Habitat Conservation Plan and USGS has requested conducting future Santa Ana Sucker Surveys in the upper Santa Ana River (Rialto/RIX confluence) down to near Van Buren Bridge in an ongoing effort to determine sucker P/A and overall population abundance and occupancy in the river. The Riverside-Corona Resource Conservation District is providing this proposal and budget with opportunities and recommendations at various locations on the river to be determined by USGS and to also determine potential improvements to habitat for Santa Ana sucker and other listed fish species and collect overall habitat condition data. Possible survey reaches are shown in the figures 1 and 2 below. The RCRCD would conduct the survey and provide assistance to USGS with staging equipment, nets, transportation along the river, staff and any associated reporting or data collection as well as 10a and SCP permit use. Figure 1: Fig 1: Proposed Survey Reach Area Page 2 The surveys and tasks involve the preparation of equipment, removal and control of exotic aquatic animal species found during the surveys, installation of block nets, creation of processing “camps” to weight and measure fish and consultation and reporting with the appropriate regulatory agencies and USGS staff to implement survey protocols. Approximate dates and number of survey reaches have been determined to be . Fig 2: Proposed Survey Reach Areas Area Page 3 Proposed Budget: The budget proposed for the project includes field tasks and any permits, regulatory compliance and reporting that may be required. Equipment Use/Viking: $100/day x 8days = $800 Staff Time (6-7 staff/day): $ 1,800.00/day for survey, equipment maintenance and reporting for up to 14 days = $25,200.00 Mileage: $.70c/mile x 16 mi/day x 14days = 156.80 Sub-Total $26,156.80 Administration: $5,231.36 Proposed Budget (not to exceed): $31,388.16* *Final costs will be determined by additional days or tasks. Additional costs will be invoiced separately. Page 4 Proposed Work The proposed work is based upon information provided by San Bernardino Valley Municipal Water District and past survey projects performed by RCRCD with USGS. This can include, but are not limited to, the following:  Development of proposal and budget  Procurement and storage of equipment  Deployment and installation of equipment  Staff field assistance and fish processing.  Equipment use (nets, buckets, coolers, etc., ATV to deploy equipment and staff.  Use of RCRCD SCP and 10a permits  RCRCD SBCFC and RCFC Access Permits use  Reporting (1600, 10(a))  Coordination meetings. Actual dates and times of surveys to be determined by USGS and SBVMWD with above proposal based upon current schedule and approvals. Consideration for weather related delays may occur. If this proposal is acceptable, please notify us in writing (email or letter) and an invoice will be submitted for processing prior to start of the surveys. Page 5 Contact Information KERWIN RUSSELL DISTRICT MANAGER ASSISTANT DISTRICT MANAGER BRETT MILLS CONSERVATION BIOLOGIST Tel 951-683-7691 Ext. 202 russell@rcrcd.org Tel 951-683-7691 Ext. 203 Tel 909-645-4211 mills@rcrcd.org District Information Riverside-Corona Resource Conservation District 4500 Glenwood Dr., Riverside, CA. 92501 Tel 951-683-7691 Fax 951-683-3814 RCRCD.org ATTACHMENT Q PURCHASE ORDER, DATED AUGUST 19, 2025, WITH SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION Quantity Item Description Unit Price (xxx.xx) Total Subtotal Tax S/H or other Total Purchase Request/Purchase Order Vendor Contact Name Phone Number Quote Amount PRODUCTS/SERVICES VENDOR INFORMATION: Proposed Vendor ____________________________________ New Vendor (If new, fill out vendor info below) Address _______________________________________________________________________________________ City _____________________________________________________ ST __________ Zip _____________________ Contact name: _______________________________________ Tel: ________________ FAX: _________________ Product/Service Quotes PURPOSE/JUSTIFICATION OF NEED Budget Expense Category: Amount: Date: ______________________ Requested By: ________________________________________________ Project Description: ___________________________________________ Project #: __________________ Date Needed By: __________________ Check needed P.O. number needed PO #: ______________________ SH I P T O Address ____________________________________ City ____________________ ST ____ Zip _________ Contact: ___________________________ Address ____________________________________ City ____________________ ST ____ Zip _________ Contact: ___________________________ San Bernardino Valley Municipal Water District 380 East Vanderbilt Way San Bernardino, CA 92408 Ph: (909) 387-9211 Fax: (909) 387-9247 BI L L T O _________________________________ Requested by Date The undersigned certifies that the purchases requested/ordered herein are for supplies, services or items authorized for approved District activities. _____________________________ General Manager Date Approved: Kai Palenscar 08/15/25 Upper SAR HCP: Santa Ana River actions 1770 08/30/2025 20250815-KP01 380 East Vanderbilt Way San Bernardino CA 92408 Kai Palenscar 380 East Vanderbilt Way San Bernardino CA 92408 invoices@sbvmwd.com 1.00 Fish Translocation SAS Translocation and Initial Monitoring $5,000.00 $5,000.00 1.00 Fish Surveys SAS Surveys, Monitoring, fish rescues $10,000.00 $10,000.00 1.00 Nonnative Removal Nonnative Species Removal $6,000.00 $6,000.00 1.00 Admin Administration Fee $4,200.00 $4,200.00 $0.00 $25,200.00 0.00%$0.00 $25,200.00$0.00 Southwest Resource Management Association Kerwin Russell Funds for this expenditure are included in the approved 2025/2026 budget under SRMA Native Fishes Survey Permit/Staff/Equipment (ENVIRONMENTAL/PERMIT COMPLIANCE AND HCP IMPLEMENTATION) within Budget category item 6780. Tasks identified in this proposal are needed to support SAS Translocation to facilitate construction of water infrastructure projects proposed under the Upper SAR HCP. The following information is being provided based upon past relocation, translocation and monitoring native fish populations by the Southwest Resource Management Association over the last 10 years in the Santa Ana River watershed and other areas of southern California. The information provided herein is an estimate of costs to conduct certain activities required by implementation of the HCP, 10j issuance and under other permit requirements of SRMA. Budgets reflect the differences in locations, staff and equipment to provide the most cost-effective program. Proposed Operational Budgets for the Upper SAR HCP Native Fish Monitoring Program provided by: August 2025 Proposed Tasks: 1. SAS Translocation Under Approved HCP 2. Native Fish Monitoring/Surveys in Upper Tributaries 3. Non-native Fish Removal as Needed Proposed Budgets: 1.SAS Translocation and Initial Monitoring/Holding: $ 5,000.00* 2x/yr., Up to 6 persons/day, plus initial holding if needed (includes equipment, reports, fish handling, etc.) 2.Native Fish Monitoring/Surveys/Rescues Upper Tributaries: $ 10,000.00 Up to 4x/yr 3-4 staff/day (plus all equipment, mileage, reporting/permits etc. at upper trib. sites) 3.Non-Native Aquatic Species Removal: $ 6,000.00* 2x/yr., 7 staff/day (includes pump(s), fish handling equipment, supplies, etc.) Admin for tasks: $ 4,200.00 _____________________________________________________________________________ Total for 25-26 FY: $25,200.00 For additional information or details, please contact Kerwin Russell, Field Supervisor at 909-553-4349 or krussell@srma-ca.org *Tasks 1 and 3 not to be initiated unless notified. ATTACHMENT R EVWD’S PROJECTED COSTS FOR IMPLEMENTATION OF CONSERVATION/ MITIGATION MEASURES IDENTIFIED IN THE SAS HMMP AND IN THE SAA THROUGH JUNE 30, 2026 SNRC Conservation/Mitigation Measures and Associated Costs for April 2025 - June 2026 SNRC Projected Costs (April 1, 2025 - June 30, 2026) Permit Measure Task Scope information Comments Hours Cost Habitat Node construction (4/1/2025-9/30/2025) Field work SBVMWD Staff (actual) 64 -$ Habitat Node construction (4/1/2025-9/30/2025) Field work SBVMWD Interns (actual) 86.5 -$ Habitat Node construction (4/1/2025-9/30/2025) Field work SBVMWD Fellows (actual) 136 -$ Habitat Node monitoring/surveys (4/1/2025-9/30/2025) Surveys SBVMWD Staff (actual) 34 -$ Habitat Node monitoring/surveys (4/1/2025-9/30/2025) Surveys SBVMWD Interns (actual) 44 -$ Habitat Node monitoring/surveys (4/1/2025-9/30/2025) Surveys SBVMWD Fellows (actual) 40 -$ Habitat Node construction, monitoring/surveys (4/1/2026-6/30/2026) Field Work & Surveys SBVMWD Staff (projected) 50 -$ Habitat Node construction, monitoring/surveys (4/1/2026-6/30/2026) Field Work & Surveys SBVMWD Interns (projected) 65 -$ Habitat Node construction, monitoring/surveys (4/1/2026-6/30/2026) Field Work & Surveys SBVMWD Fellows (projected) 88 -$ Habitat Node reporting Reporting SBVMWD Staff (estimate) 16 -$ Habitat Node permits Permits Permit Fees (projected) 1,000.00$ Habitat Node Water Quality Sampling Water Quality Sampling Estimate, if needed 3,000.00$ Habitat Node construction Supplies (wooden stakes)Estimated Costs 7,000.00$ 623.5 11,000.00$ Aquatic Predator Control Coordination, field work SBVMWD Staff (estimate) 8 -$ Aquatic Predator Control (EVWD share = 100%) SRMA Purchase Order; Attachment Q Task 3 Cost + Admin Overhead (Attachment Q) ($7,000.20) 7,000.20$ Aquatic Predator Control Reporting SBVMWD Staff (estimate) 8 -$ 16 7,000.20$ Exotic Weed Management Coordination & field work SBVMWD Staff (estimate) 40 -$ Exotic Weed Management Reporting SBVMWD Staff (estimate) 8 -$ Exotic Weed Management (EVWD share = 100%)SAWA Scope Projected costs for 2025 (1.4 miles of SAR)150,000.00$ 48 150,000.00$ Water Temperature Coordination & field work 36.5% of SBVMWD Staff (estimate) 6 -$ Water Temperature (EVWD share = 36.5%) RCRCD Purchase Order; Attachment P 36.5% of Task 1 Cost + Admin Overhead (Attachment P) ($9,333.60)3,406.76$ Water Temperature (EVWD share = 36.5%) Estimate 36.5% of USGS Cost Estimate of $32,438.65 11,840.11$ Water Temperature Reporting 36.5% of SBVMWD Staff (estimate) 3 -$ 9 15,246.87$ Translocation (Greenbelt Facility) Costs (EVWD Share = 30%) RCRCD Purchase Order; Attachment P 30% of Task 2 Cost + Admin Overhead (Attachment P) ($17,500.50) 5,250.15$ 5,250.15$ Native Fish Surveys Organization, scheduling, & Field Work 26% of SBVMWD Staff (actual) 35 -$ Native Fish Surveys Field Work 26% of SBVMWD Interns (actual) 31 -$ Native Fish Surveys Field Work SBVMWD Fellows (actual) 17 -$ Native Fish Surveys Field work Volunteers (actual) 752 -$ Native Fish Surveys Reporting 26% of SBVMWD Staff (estimate) 4 -$ Native Fish Surveys (EVWD share = 26%) RCRCD Purchase Order; Attachment P 26% of Total Native Fish Population Survey Costs (Attachment P) ($31,388.16)8,160.92$ Native Fish Surveys (EVWD share = 26%) Estimate 26% of USGS Cost Estimate of $132,062.77 34,336.32$ 839 42,497.24$ High Flow Pulse Events Organization, scheduling, & Field Work SBVMWD Staff (estimate) 8 -$ High Flow Pulse Events Field work Volunteers 48 -$ High Flow Pulse Events Estimate Projected costs for 2025 5,000.00$ High Flow Pulse Events Reporting SBVMWD Staff (estimate) 8 -$ 64 5,000.00$ Riparian Bird Monitoring Organization, scheduling & reporting SBVMWD Staff (estimate) 2 -$ Riparian Bird Monitoring Estimate Projected costs for 2025/2026 20,000.00$ 2 20,000.00$ ALL Oversight, Contracts, Report Review, GIS support SBVMWD Staff (estimate) 80 -$ ALL Vehicles and Mileage SBVMWD ($500) (estimate) 500.00$ ALL Field equipment SBVMWD ($2,000) (estimate) -$ 80 500.00$ SUBTOTAL:256,494.46$ Contingency (10%)25,649.45$ TOTAL NOT TO EXCEED 282,143.91$ SBVMWD Staff Time 374 51,706.48$ SBVMWD Fellows 281 -$ SBVMWD-Organized Volunteer Hours 752 -$ 333,850.39$ USFWS BO, CDFW 1602 SAS 21.a.ii, MM 3.6.1 USFWS BO, CDFW 1602 SAS 21.a.i, MM 3.1 Habitat Node Subtotal Aquatic Predator Control Subtotal CEQA SAS 4 USFWS BO, CDFW 1602 SAS 21.a.iii, MM 3.2 Exotic Weed Management Subtotal Water Temperature Subtotal Translocation Subtotal SBVMWD PROVIDED STAFF TIME TO EVWD - NOT CHARGED TOTAL COSTS, INCLUDING NON CHARGED SBVMWD STAFF TIME, FOR SNRC CONSERVATION / MITIGATION MEASURE IMPLEMENTATION AND ASSOCIATED COSTS (APRIL 2025 - JUNE 2026) ALL Subtotal USFWS BO, CDFW 1602 SAS 21.a.iv USFWS BO, CDFW 1602 SAS.21.a.v, MM 3.6.2 USFWS BO, CDFW 1602 SAS.21.a.vi, MM 2.6.1 Native Fish Surveys Subtotal High Flow Pulse Events Subtotal Riparian Bird Monitoring Subtotal ALL ALL CDFW 1602 MM 2.6.2 Board of Directors November 12, 2025 SNRC Environmental Mitigation Obligations BACKGROUND •SNRC impacts led to long-term environmental mitigation measures •Requirements from: •Environmental Impact Report •USFWS •CDFW •SWRCB •Settlement with Center for Biological Diversity •Focused on supporting habitat for the Santa Ana Sucker and related river species 2 Mitigation Area Mitigation Area MITIGATION MEASURES •Habitat node construction and monitoring •Aquatic predator control 4 MITIGATION MEASURES CONT. •Invasive weed control •Water temperature 5 MITIGATION MEASURES CONT. •Sucker fish translocation •Native fish surveys •High flow pulse events •Riparian bird monitoring 6 IMPLEMENTATION •SBVMWD assisting with program management, implementation, and reporting •Costs reimbursed to SBVMWD based on actual expenses 7 Questions? Agenda Item #4c November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #4c Discussion Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of Amendment to Eagle Aerial Solutions Contract for WaterView Software Platform RECOMMENDATION That the Board of Directors authorize the General Manager/CEO to amend the contract with Eagle Aerial Solutions by extending the contract term for three years and increasing the total budget to $441,139. BACKGROUND / ANALYSIS The State of California has implemented long-term water conservation regulations under Senate Bill 606 and Assembly Bill 1668. These laws require urban water suppliers to establish water budgets, meet efficiency standards, and submit annual reports that include identification of dedicated irrigation meters (DIMs) and special landscape areas (SLAs). In 2023, the Board authorized staff to enter into an agreement with Eagle Aerial Solutions, the sole provider of the WaterView software platform. Since that time, staff have successfully utilized Eagle Aerial Solutions to support compliance efforts by integrating aerial imagery, GIS data, and the District’s Automated Meter Information (AMI) usage information to calculate indoor and outdoor water usage. To ensure continued compliance with state water conservation legislation and to fulfill reporting requirements, staff recommend extending and amending the current agreement with Eagle Aerial Solutions. If approved, the existing contract will be extended for three years. This ensures uninterrupted access to the WaterView platform, which is essential for compliance with SB 606 and AB 1668. In addition to extending the base contract, Eagle Aerial Solutions will conduct specialized work to delineate Dedicated Irrigation Meter boundaries and Special Landscape Areas. This additional scope is required to comply with state regulations for water budget calculations and reporting. This work includes: •Premise Mapping: Mapping the boundaries of premises served by DIMs. •Special Landscape Area Mapping: Using advanced GIS techniques, Eagle Aerial Solutions will identify, classify, and map SLAs, including engineered slopes, community gardens, active recreation fields, and other qualified categories. Agenda Item #4c November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #4c Discussion Item Upon completion of the SLA classification, the District anticipates receiving an increased water budget allocation from the State. This adjustment would ease compliance requirements under the State’s Water Use Objectives and, depending on the final allocation, could reduce the scope of conservation measures needed to achieve compliance. The proposed amendment is recommended by the Legislative and Public Outreach Committee and includes the extension of the existing contract for three years at $53,676 per year, plus the new scope for delineation of Dedicated Irrigation Meter boundaries and Special Landscape Areas at a cost of $162,268. The total contract amendment is $323,296. DISTRICT PILLARS AND STRATEGIES I - Effective Solutions a. Identify Opportunities to Optimize Natural Resources d. Utilize Current Technology and Invest in Future Solutions REVIEW BY OTHERS This agenda item has been reviewed by General Administration and Public Affairs. FISCAL IMPACT This item is funded in the current fiscal year budget. Future year expenditures will be subject to Board approval of the annual budget. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ William Ringland Public Affairs/Conservation Manager ATTACHMENTS Presentation William Ringland, Public Affairs/Conservation Manager November 12, 2025 EAGLE AERIAL SOLUTIONS CONTRACT MODIFICATION EAGLE AERIAL SOLUTIONS •WaterView software platform supports conservation program enhancements and compliance efforts •Provides customer usage and parcel analytics •Required data for regulatory reporting 2 URBAN WATER USE OBJECTIVE 3 CII - URBAN WATER USE OBJECTIVE •Measure and identify all CII-MUMs •Report CII-MUM large landscapes and measurements •Implementation of Dedicated Irrigation Meters (DIM) standard •Report identified CII-DIMs and measurements July 2027 •Outdoor Commercial standard drops to 0.63 July 2028 •DIM installation or in-lieu technology plus 2 BMPs on large landscapes July 2035 July 2039 4 Commercial, Industrial, Institutional Dedicated Irrigation Meter Standard •Standard effective July 1, 2028 •Suppliers must measure and report the following landscape types: •Mixed Used Meters (MUM) •Dedicated Irrigation Meters (DIM) •Special Landscape Areas (SLA) 5 SPECIAL LANDSCAPE AREA •Identify and map SLA according to established state guidance •Classify SLA areas into 1 of 8 categories for reporting •Provide the SLA measurement to increase CII-DIM water budget for compliance 6 DEDICATED IRRIGATION METER •Map out CII-DIM boundaries •Describe and substantiate how areas were quantified for annual reporting •Calculate landscape types for accounts with: •Irrigable Irrigated (II) •Special Landscape Areas (SLA) •New CII-DIM accounts 7 CONTRACT MODIFICATIONS •Base contract extension •Three-year time extension, $53,676 per year •$161,028 base contract increase •DIM/SLA Classification •$162,268 project cost •Total fiscal impact of $323,296 •Funding included within District’s budget and will be requested the upcoming years 8 QUESTIONS? Agenda Item #4d November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #4d Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of construction contract for Plant 140 Reservoir Recoating with Advanced Industrial Services, Inc. RECOMMENDATION That the Board of Directors authorize the General Manager/CEO to execute a construction contract with Advanced Industrial Services, Inc (AIS) for a not-to-exceed amount of $1,336,100 plus 10 percent contingency. BACKGROUND / ANALYSIS The District completed a Seismic and Structural Evaluation of all the Districts welded steel reservoirs in 2021. This evaluation assisted staff in the development of a strategy rehabilitate the steel water storage reservoirs. The Plant 140 reservoir, a 2-million-gallon welded steel tank, was identified as needing rehabilitation. The District budgeted for the Plant 140 reservoir rehabilitation for fiscal year 25/26. In accordance with District Policy 7.1, a competitive bidding process was used to solicit bids to coating contractors for the rehabilitation of the reservoir. A request for bids (RFB) was posted on the District’s online bid portal on September 5, 2025. The RFB required bidders to identify their proposed cost for the work for an initial contract amount for bid items 1-20 and additive bid items 21-27; six (6) contractors provided bids. Construction bids were reviewed for conformance with the RFB and the lowest responsive bidder was Advanced Industrial Services, Inc., (AIS) below is a list of bids received. Contractor Total Bid Advanced Industrial Services, Inc. $1,336,100 Pacific Tank & Construction, Inc $1,820,172 Polytech Industrial, Inc. $1,994,944.58 Spiess Construction Company, Inc. $2,088,530 Capital Industrial Coatings, LLC $2,493,557 Crosno Construction, Inc. $2,552,290 The bid price reflects the current bidding environment, appears to be reasonable, and is within the available funding. AIS brings over 50 years of experience in the commercial/industrial Agenda Item #4d November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #4d Consent Item coatings industry and recently performed exceptionally well with the rehabilitation of the Districts 500,000-gallon reservoir at Plant 56, last fiscal year. To minimize impacts to customers, the reservoir will be taken out of service Winter 2025 to Spring 2026 when water demands are typically low. Liquidated damages for this project will be $1500 per day. DISTRICT PILLARS AND STRATEGIES II - Sustainability, Transparency, and Accountability d. Develop a Resilient Local Water Supply IV - Planning, Maintenance, and Preservation of District Resources a. Develop Projects and Programs to Ensure Safe, Reliable, and Resilient Service b. Dedicate Efforts Toward System Maintenance and Modernization c. Utilize a Comprehensive Asset Management Approach REVIEW BY OTHERS This agenda item has been reviewed by the Engineering Department. FISCAL IMPACT The project costs are included in the District’s 2025-26 fiscal year budget, in the Capital Improvement Program (CIP), for the rehabilitation of tanks/reservoirs. The CIP budget for this project is $1,500,000. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Jeff Noelte Director of Engineering and Operations Agenda Item #4d November 12, 20253 Meeting Date: November 12, 2025 Agenda Item #4d Consent Item ATTACHMENTS Exhibit A - Draft Agreement Attachment - B [SAMPLE/DRAFT] AGREEMENT NO. 2024.XX EAST VALLEY WATER DISTRICT FOR CONSTRUCTION OF PUBLIC WORKS This AGREEMENT made and entered into this xx day of [Month], 2024, by and between the EAST VALLEY WATER DISTRICT (hereinafter referred to as “Owner”) and [Company Name] (hereinafter referred to as “Contractor”). IN CONSIDERATION OF THE MUTUAL PROMISES, COVENANTS, AND CONDITIONS HEREINAFTER SET FORTH, THE PARTIES HEREBY AGREE AS FOLLOWS: ARTICLE I: GENERAL For and in consideration of the payments and agreement hereinafter mentioned to be made and performed by said Owner, said Contractor agrees with said Owner to perform and complete in a workmanlike manner all Work required as described in the Proposal attached as Exhibit “A” which is by reference incorporated herein. In accordance with the Proposal therefore, to furnish at Contractor’s own expense all labor, materials, equipment, tools, transportation, and services necessary therefor, except such materials, equipment, and services as may be stipulated in said Proposal to be furnished by said Owner, and to satisfactorily perform everything required by the Agreement and the said Proposal, for the sum of $________________. ARTICLE II: PAYMENT For furnishing all said labor, materials, equipment, tools, and services, furnishing all plant, temporary structures, tools, and equipment, and satisfactorily performing everything required by this Agreement and Proposal; also for all loss and damages arising out of the nature of the Work aforesaid, or from the action of the elements, or from any unforeseen difficulties which may arise during the performance of the Work until its acceptance by said Owner, and for all risks of every description connected with the Work; also for all expenses resulting from the suspension or discontinuance of Work, except as in the said Specifications, if any, are expressly stipulated to be borne by said Owner and for completing the Work in accordance with the requirements of said Specifications and Proposal, said Owner will pay, and said Contractor shall receive, in full compensation therefor, the price mentioned above. Attachment - A Attachment - B 2 ARTICLE III: MONTHLY ESTIMATES The Contractor shall furnish to the Owner, including an itemized statement in a form satisfactory to the Owner, an estimate of the cumulative amount and value of work performed by the Contractor up to that date. Except as may otherwise be provided in the Special Provisions, if any said amount will include 80 percent of the value of all acceptable materials and equipment delivered to the site of the work. Said value will be based on certified copies of paid invoices delivered by the Contractor to the Owner. To this figure will be added all amounts due or paid the Contractor for performance of extra work in accordance with change orders. From the total computed above, a deduction of 10 percent will be made provided the Contract price is $2,000,000 or less. When the Contract price exceeds $2,000,000 the following deduction will be made: 10 percent of the first $2,000,000 and 5 percent thereafter. Further deductions will be made for: (1) amounts due to the Owner for equipment and materials furnished or services rendered; (2) amounts due the Owner under the terms of the Contract. From the balance thus determined will be deducted the amount of all previous payments and the remainder shall constitute the monthly payment due the Contractor. Pursuant to the provisions of Public Contract Code Sections 10263 and 22300, the Contractor is permitted to substitute securities for any moneys withheld to ensure performance of this Contract. At the request and expense of the Contractor, securities equivalent to the amount withheld shall be deposited with the State Treasurer or a state or federally chartered bank in California as the escrow agent, who shall then pay the moneys to the Contractor. Upon satisfactory completion of the Contract, the securities shall be returned to the Contractor. Alternatively, the Contractor may request, and the Owner shall make payment of retentions earned directly to the escrow agent. The Contractor may direct the investment of the payments into securities and the Contractor shall receive the interest earned on the investments upon the same terms provided for in this Section for securities deposited by the Contractor. Upon satisfactory completion of the Contract, the Contractor shall receive from the escrow agent all securities, interest and payments received by the escrow agent from the Owner pursuant to the terms of this Section. Securities eligible for investment under this Section shall include those listed in Section 16430 of the Government Code, bank or savings and loan certificates of deposit, interest bearing demand deposit accounts, standby letters of credit, or any other security mutually agreed to by the Contractor and the Owner. Securities selected must also comply with the Owner’s current investment policy. The Owner’s estimate of the monthly payment due the Contractor will not be required to be made by strict measurement and an approximation will suffice. The monthly payments may be withheld or reduced if, in the Owner’s opinion, the Contractor is not diligently or efficiently endeavoring to comply with the intent of the Contract or if the Contractor fails to pay labor and material bills as they become due. Attachment - A Attachment - B 3 No monthly payment shall be construed as an acceptance of the Work or of any portion of the Work, nor shall the making of such payment preclude the Owner from demanding and recovering from the Contractor such damages as it may sustain by reason of the Contractor’s failure to comply with the requirements of the Contract. In the event the Contract is terminated, any funds due the Contractor and retained by the Owner shall become property of the Owner to the extent necessary to repay to the Owner any excess in the Contract price above the cost of the work completed at the time of the termination. After issuance of notice to discontinue work, no further payment will be made to the Contractor for the work covered by the notice until completion of the Work and final settlement has been made. ARTICLE IV: CONSIDERATION The Owner hereby retains said Contractor to perform the work according to the terms of this Agreement for the above-mentioned price and agrees to pay the same at the time, in the manner, and upon the conditions stipulated in the said Proposal; and the said parties for themselves, their heirs, executors, administrators, successors, and assigns, do hereby agree to the full performance of the covenants herein contained. ARTICLE V: INDEMNIFICATION The Contractor shall defend, indemnify, protect, and hold the Owner and its agents, officers, elected officials, directors, and employees harmless from and against any and all liabilities, claims, costs, expenses, losses, damages, and fees established, asserted, or incurred which arise out of, relate to, or result from, the Work, the Contract, this Agreement, and any and all documents prepared and/or services performed in connection therewith, as well as the failure, neglect, or refusal of the Contractor and/or its subcontractors, subconsultants, agents, officers, or employees to perform the Work and/or any other obligations of the Contractor under the Contract, this Agreement, and/or the documents prepared in connection therewith. This indemnification shall include, but not be limited to, the costs, expenses, and damages incurred by the Owner to defend any such claims, stop notices, or lawsuits, to which the Owner is made a party. Where approval by the Owner is indicated, it is understood to be conceptual approval only and does not relieve the Contractor of responsibility for complying with all rules, regulations, laws, codes, industry standards, and liability for damages caused by the negligent acts, errors, omissions, noncompliance with industry standards, or the willful misconduct of the Contractor or its subcontractors. Contractor agrees to defend, indemnify, and hold harmless the Owner and its elected officials, directors, officers, agents, and employees from and against any and all claims, costs, suits, and damages, including attorney’s fees, arising from the willful misconduct or negligent acts, errors, or omissions of the Contractor and/or its subcontractors. ARTICLE VI: WAGES The general prevailing rates of per diem wages and general prevailing rate for holiday and overtime work in the locality in which the Work is to be performed have been determined by the Owner. Said general prevailing rates of per diem wages are hereby incorporated and made a part Attachment - A Attachment - B 4 hereof. The Contractor agrees that he, or any subcontractor under him, will pay not less than the foregoing specified prevailing rates of wages to all workmen employed in the execution of the Contract. Any Contractor who is awarded a public works project and intends to use a craft or classification not shown on the general prevailing wage determinations may be required to pay the wage rate of that craft or classification most closely related to it as shown in the general determinations effective at the time of this Agreement. ARTICLE VII: HOURS AND WORKING CONDITIONS The Owner is a public entity in the State of California and is subject to the provisions of the Government Code and the Labor Code of the State. It is stipulated and agreed that all provisions of law applicable to public contracts are a part of this Contract to the same extent as though set forth herein and will be complied with by the Contractor. ARTICLE VIII: STANDARD OF CARE Contractor’s services under this Agreement will be performed in accordance with generally accepted professional practices and principles and in a manner consistent with the level of care and skill ordinarily exercised by members of the same profession currently practicing under similar conditions. The Contractor shall observe and cause all Work and deliverables to conform to all applicable federal, state, and local laws and regulations. Contractor shall perform services in a prompt and timely manner in accordance with this Agreement. Work as a result of this agreement shall be completed within 240 days from the date of this agreement. An approved written request may extend the number of working days for this Agreement. Time is of the essence in this Agreement. ARTICLE IX: BONDS In addition to all other requirements imposed by law or by the Contract or this Agreement, all surety companies executing bonds for the Work hereunder shall possess a certificate of authority from the California Insurance Commissioner authorizing them to write surety insurance as defined in Section 105 of the California Insurance Code and said surety must also appear on the Treasury Department's most current list (Circular 570 as amended). ARTICLE X: COMPONENTS OF AGREEMENT The Notice Inviting Bids, Instructions to Bidders, Bid Forms, Technical Conditions, Specifications, Drawings, Proposal, Certificate of Insurance and all other documents required by, issued and/or made available by the Owner with respect to the Work and the foregoing are hereby incorporated in and made a part of this Agreement. ARTICLE XI: INUREMENT Contractor shall not assign, sublet, or transfer this Agreement, or any rights under or interest in this Agreement, without the written consent of the Owner. If Contractor subcontracts any of the Work to be performed, Contractor shall be as fully responsible to the Owner for the performance of the Work, including errors and omissions of Contractor's subcontractors and of Attachment - A Attachment - B 5 the persons employed by the subcontractor, as Contractor is for the acts and omissions of persons directly employed by the Contractor. Contractor shall bind every subcontractor and every subcontractor of a subcontractor to the terms of this Agreement applicable to Contractor’s Work unless specifically noted to the contrary in the subcontract in question approved in writing by the Owner. IN WITNESS WHEREOF, the parties hereto have caused this contract to be executed the day and year first above written. CONTRACTOR By: Name: Title: EAST VALLEY WATER DISTRICT By: Michael Moore, General Manager/CEO Attachment - A Attachment - B 6 EXHIBIT A SCOPE OF WORK Attachment - A Agenda Item #4e November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #4e Discussion Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of Agreement No. 2025.31 with Krieger & Stewart for Engineering Support Services for Water Main Seismic Retrofit Project – Marshall and Mountain RECOMMENDATION That the Board of Directors authorize the General Manager/CEO to execute a Professional Services Agreement with Krieger & Stewart to provide Engineering Support Services for the Water Main Seismic Retrofit Project – Marshall and Mountain for a not to exceed amount of $616,000 plus a fifteen percent (15%) contingency. BACKGROUND / ANALYSIS The East Valley Water District (District) maintains over 300 miles of water mains throughout the service area. Some of the pipelines are over 70 years old and have reached the end of their useful life. The District prioritizes pipe replacements in the capital improvement program to maintain reliable water service. Some of these older pipelines are in high risk seismic areas that may cause large-scale customer outages during an earthquake. The proposed consulting agreement will provide design and engineering support during construction to replace approximately 6.5 miles of water mains known as the Water Main Seismic Retrofit Project – Marshall and Mountain. The State of California has a grant program to assist qualified water agencies to replace water mains in high-risk areas. The Hazard Mitigation Grant Program (HMGP) funding is supported by the Federal Emergency Management Agency (FEMA) to support projects like the Water Main Seismic Retrofit Project. The District applied for and was awarded a Hazard Mitigation Grant to develop design documents to replace approximately 6.5 miles of water mains to reduce the risk of water main failures due to an earthquake. The grant will provide 75% of the funding to support the engineering design, which is $497,137.50, with a cost share requirement from the District of 25%, or $165,712.50, totaling $662,850.00. In accordance with District Policy 7.1 and grant requirements, a competitive bidding process was used to select the Consultant for engineering design services. A request for proposals (RFP) was posted on the District’s online bid management system, PlanetBids, on August 28, 2025. Krieger & Stewart was the only firm that provided a proposal. Krieger & Stewart has a team with extensive experience with similar projects, including successful design of the previous Water Main Seismic Retrofit Project, located in the areas bounded by Dwight, Pacific, Sterling and Base Line. Furthermore, Krieger & Stewart Agenda Item #4e November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #4e Discussion Item demonstrated a good understanding of the project and grant requirements. The proposed scope of work included in the contract includes preliminary design, topographic surveying, utility research, and final design. Once design is completed, a construction cost estimate will be provided to the State of California for consideration of grant funding the pipeline construction. DISTRICT PILLARS AND STRATEGIES IV - Planning, Maintenance, and Preservation of District Resources a. Develop Projects and Programs to Ensure Safe, Reliable, and Resilient Service b. Dedicate Efforts Toward System Maintenance and Modernization REVIEW BY OTHERS This agenda item has been reviewed by the executive management team. FISCAL IMPACT The cost share requirement of $165,712.50 is included in the Water Capital Budget. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Nathan Carlson Senior Engineer ATTACHMENTS Agreement No. 2025.31 Presentation AGREEMENT NO 2025.31 EAST VALLEY WATER DISTRICT FOR PROFESSIONAL SERVICES WITH KRIEGER & STEWART THIS AGREEMENT is made this 12th day of November, 2025, by and between the EAST VALLEY WATER DISTRICT, a County Water District organized and operating pursuant to California Water Code Section 30000 et seq. (hereinafter referred to as the “DISTRICT”), and Krieger & Stewart, Incorporated (hereinafter referred to as “CONSULTANT”). RECITALS WHEREAS, the DISTRICT desires to contract with CONSULTANT to provide engineering and design professional services for the Water Main Seismic Retrofit – Marshall/Mountain project (hereinafter referred to as “Project”); and WHEREAS, CONSULTANT is willing to contract with the DISTRICT to provide such services; and WHEREAS, CONSULTANT holds itself as duly licensed, qualified, and capable of performing said services; and WHEREAS, this Agreement establishes the terms and conditions for the DISTRICT to retain CONSULTANT to provide the services described herein for the Project. COVENANTS NOW, THEREFORE, in consideration of the faithful performance of the terms and conditions set forth herein, the parties hereto agree as follows: 2 OF 17 ARTICLE I ENGAGEMENT OF CONSULTANT AND AUTHORIZATION TO PROCEED 1.1 ENGAGEMENT: The DISTRICT hereby engages CONSULTANT, and CONSULTANT hereby accepts the engagement, to perform certain design professional services described in Section 2.1 of this Agreement for the term set forth in Section 6.7 of this Agreement. 1.2 AUTHORIZATION TO PROCEED: Authorization for CONSULTANT to proceed with all or a portion of the work described in Section 2.1 of this Agreement will be granted in writing by the DISTRICT as soon as both parties sign the Agreement and all applicable insurance and other security documents required pursuant to Section 6.3 of this Agreement are received and approved by the DISTRICT. CONSULTANT shall not proceed with said work until so authorized by the DISTRICT, and shall commence work immediately upon receipt of the Notice to Proceed. 1.3 NO EMPLOYEE RELATIONSHIP: CONSULTANT shall perform the services provided for herein as an independent contractor, and not as an employee of the DISTRICT. The DISTRICT shall have ultimate control over the work performed for the Project. CONSULTANT is not to be considered an agent or employee of the DISTRICT for any purpose, and shall not be entitled to participate in any pension plans, insurance coverage, bonus, stock, or similar benefits that the DISTRICT provides for its employees. CONSULTANT shall indemnify the DISTRICT for any tax, retirement contribution, social security, overtime payment, or workers’ compensation payment which the DISTRICT may be required to make on behalf of CONSULTANT or any employee of CONSULTANT for work performed under this Agreement. ARTICLE II SERVICES OF CONSULTANT 2.1 SCOPE OF SERVICES: The scope of design professional services to be performed by the CONSULTANT under this Agreement are described in the Scope of Work attached hereto as Exhibit “A” and incorporated herein by this reference (“Scope of Work”), and shall, where not specifically addressed, include all related services ordinarily provided by the CONSULTANT under same or similar circumstances and/or otherwise necessary to satisfy the requirements of Section 3.3 of this Agreement. In case of conflict between the terms of this Agreement and the provisions of the Scope of Work, this Agreement shall govern. 3 OF 17 2.2 DEPARTMENT OF INDUSTRIAL RELATIONS COMPLIANCE: This project is subject to compliance monitoring and enforcement by the Department of Industrial Relations. A contractor or subcontractor shall not be qualified to bid on, be listed in a bid proposal, subject to the requirements of Section 4104 of the California Public Contract Code, or engage in the performance of any contract for public work, as defined by the California Labor Code, unless currently registered and qualified to perform public work pursuant to Section 1725.5 of the California Labor Code. 4 OF 17 ARTICLE III 3.1 DUTIES OF THE DISTRICT: The DISTRICT, without cost to CONSULTANT, will provide all pertinent information necessary for CONSULTANT’s performance of its obligations under this Agreement that is reasonably available to the DISTRICT unless otherwise specified in the Scope of Work, in which case the CONSULTANT is to acquire such information. The DISTRICT does not guarantee or ensure the accuracy of any reports, information, and/or data so provided. To the extent that any reports, information, and/or other data so provided was supplied to the DISTRICT by persons who are not employees of the DISTRICT, any liability resulting from inaccuracies and/or omissions contained in said information shall be limited to liability on behalf of the party who prepared the information for the DISTRICT. 3.2 REPRESENTATIVE OF DISTRICT: The DISTRICT will designate Nathan J Carlson as the person to act as the DISTRICT’s representative with respect to the work to be performed under this Agreement. Such person will have complete authority to transmit instructions, receive information, and interpret and define the DISTRICT’s policies and decisions pertinent to the work. In the event the DISTRICT wishes to make a change in the DISTRICT’s representative, the DISTRICT shall notify the CONSULTANT of the change in writing. 3.3 DUTIES OF CONSULTANT: CONSULTANT shall perform the Project work in such a manner as to fully comply with all applicable professional standards of care, including professional quality, technical accuracy, timely completion, and other services furnished and/or work undertaken by CONSULTANT pursuant to this Agreement. The CONSULTANT shall cause all work and deliverables to conform to all applicable federal, state, and local laws and regulations. 3.4 APPROVAL OF WORK: The DISTRICT’s approval of work or materials furnished hereunder shall not in any way relieve CONSULTANT of responsibility for the technical adequacy of its work. Neither the DISTRICT’s review, approval or acceptance of nor payment for any of the services shall be construed to operate as a waiver of any rights under this Agreement or of any cause of action arising out of the performance of this Agreement. Where approval by the DISTRICT is indicated in this Agreement, it is understood to be conceptual approval only and does not relieve the CONSULTANT of responsibility for complying with all laws, codes, industry standards, and liability for damages caused by negligent acts, errors, omissions, noncompliance with industry standards, or the willful misconduct of the CONSULTANT or its subcontractors. CONSULTANT’s obligation to defend, indemnify, and hold harmless the DISTRICT, and its directors, officers, employees and agents as set forth in Section 6.9 of this Agreement also applies to the actions or omissions of the CONSULTANT or its subcontractors as set forth above in this paragraph. 5 OF 17 ARTICLE IV 4.1 PAYMENT: The DISTRICT will pay CONSULTANT for work performed under this Agreement, which work can be verified by the DISTRICT, on the basis of the following: CONSULTANT shall exercise its good faith best efforts to facilitate a full and clear definition of the scope of all assigned work so that the amount set forth in Section 4.3 of this Agreement will cover all tasks necessary to complete the work. The amount set forth in Section 4.3 of this Agreement is the maximum compensation to which CONSULTANT may be entitled for the performance of services to complete the work for the Project, unless the Scope of Work or time to complete the work is changed by the DISTRICT in writing in advance of the work to be performed thereunder. Adjustments in the total payment amount shall only be allowed pursuant to Section 6.4 of this Agreement. In no event shall CONSULTANT be entitled to compensation greater than the amount set forth in Section 4.3 of this Agreement where changes in the Scope of Work or the time for performance are necessitated by the negligence of CONSULTANT or any subcontractor performing work on the Project. 4.2 PAYMENT TO CONSULTANT: Payment will be made by the DISTRICT within thirty (30) calendar days after receipt of an invoice from CONSULTANT, provided that all invoices are complete and product and services are determined to be of sufficient quality by the DISTRICT. CONSULTANT shall invoice DISTRICT monthly for services performed under this Agreement. In the event that a payment dispute arises between the parties, CONSULTANT shall provide to the DISTRICT full and complete access to CONSULTANT’s labor cost records and other direct cost data, and copies thereof if requested by the DISTRICT. 4.3 ESTIMATED CHARGES: The total estimated charges for all work under this Agreement are a Not-to-Exceed amount of $616,000.00 and such amount is the cost ceiling as described herein. The total estimated charges stated herein constitute the total amount agreed to. 4.4 COST FOR REWORK: CONSULTANT shall, at no cost to the DISTRICT, prepare any necessary rework occasioned by CONSULTANT’s negligent act or omission or otherwise due substantially to CONSULTANT’s fault. 5.1 TASK SCHEDULE: The work is anticipated to be completed in accordance with the schedule contained in the Scope of Work. 6 OF 17 5.2 TIME OF ESSENCE: CONSULTANT shall perform all services required by this Agreement in a prompt, timely, and professional manner in accordance with the above schedule. Time is of the essence in this Agreement. ARTICLE VI GENERAL PROVISIONS DISTRICT with Certificates of Insurance and endorsements verifying the insurance coverage required by this Agreement is in full force and 7 OF 17 effect. The DISTRICT reserves the right to require complete and accurate copies of all insurance policies required under this Agreement. (b) Required Provisions: The insurance policies required by this Agreement shall include the following provisions or have them incorporated by endorsement(s): (1) Primary Coverage: The insurance policies provided by CONSULTANT shall be primary insurance and any self-insured retention and/or insurance carried by or available to the DISTRICT or its employees shall be excess and non-contributory coverage so that any self-insured retention and/or insurance carried by or available to the DISTRICT shall not contribute to any loss or expense under CONSULTANT’s insurance. (2) Additional Insured: The policies of insurance provided by CONSULTANT, except Workers' Compensation and Professional Liability, shall include as additional insureds: the DISTRICT, its directors, officers, employees, and agents when acting in their capacity as such in conjunction with the performance of this Agreement. Such policies shall contain a "severability of interests" provision, also known as "Cross liability" or "separation of insured". (3) Cancellation: Each certificate of insurance and insurance policy shall provide that the policy may not be non-renewed, canceled (for reasons other than non- payment of premium) or materially changed without first giving thirty (30) days advance written notice to the DISTRICT, or ten (10) days advance written notice in the event of cancellation due to non-payment of premium. (4) Waiver of Subrogation: The insurance policies provided by CONSULTANT shall contain a waiver of subrogation against DISTRICT, its directors, officers, employees and agents for any claims arising out of the services performed under this Agreement by CONSULTANT. (5) Claim Reporting: CONSULTANT shall not fail to comply with the claim reporting provisions or cause any breach of a policy condition or warranty of the insurance policies required by this Agreement that would affect the coverage afforded under the policies to the DISTRICT. (6) Deductible/Retention: If the insurance policies provided by CONSULTANT contain 8 OF 17 deductibles or self-insured retentions, any such deductible or self-insured retention shall not be applicable with respect to the coverage provided to DISTRICT under such policies. CONSULTANT shall be solely responsible for any such deductible or self-insured retention and the DISTRICT, in its sole discretion, may require CONSULTANT to secure the payment of any such deductible or self-insured retention by a surety bond or an irrevocable and unconditional letter of credit. (7) Consultant’s Subcontractors: CONSULTANT shall include all subcontractors as additional insureds under the insurance policies required by this Agreement to the same extent as the DISTRICT or shall furnish separate certificates of insurance and policy endorsements for each subcontractor verifying that the insurance for each subcontractor complies with the same insurance requirements applicable to CONSULTANT under this Agreement. (c) Insurance Company Requirements: CONSULTANT shall provide insurance coverage through insurers that have at least an "A" Financial Strength Rating and a "VII" Financial Size Category in accordance with the current ratings by the A. M. Best Company, Inc. as published in Best’s Key Rating Guide or on said company’s web site. In addition, any and all insurers must be admitted and authorized to conduct business in the State of California and be a participant in the California Insurance Guaranty Association, as evidenced by a listing in the appropriate publication of the California Department of Insurance. (d) Policy Requirements: The insurance required under this Agreement shall meet or exceed the minimum requirements as set forth below: (1) Workers' Compensation: CONSULTANT shall maintain Workers' Compensation insurance as required by law in the State of California to cover CONSULTANT’s obligations as imposed by federal and state law having jurisdiction over CONSULTANT’s employees and Employers' Liability insurance, including disease coverage, of not less than $1,000,000. (2) General Liability: CONSULTANT shall maintain Comprehensive General Liability insurance with a combined single limit of not less than $1,000,000 per occurrence or claim and $1,000,000 aggregate. The policy shall include, but not be limited to, coverage for bodily injury, property damage, personal injury, products, completed operations and blanket contractual to cover, but not be limited to, the liability 9 OF 17 assumed under the indemnification provisions of this Agreement. In the event the Comprehensive General Liability insurance policy is written on a "claims made" basis, coverage shall extend for two years after the satisfactory completion and acceptance of the Project by DISTRICT. (3) Automobile Liability: CONSULTANT shall maintain Commercial Automobile Liability insurance with a combined single limit for bodily injury and property damage of not less than $1,000,000 each occurrence for any owned, hired, or non-owned vehicles. (4) Professional Liability: CONSULTANT shall maintain Professional Liability insurance covering errors and omissions arising out of the services performed by the CONSULTANT or any person employed by him, with a limit of not less than $1,000,000 per occurrence or claim and $1,000,000 aggregate. In the event the insurance policy is written on a "Claims made" basis, coverage shall extend for two years after the satisfactory completion and acceptance of the Project by DISTRICT. (5) Property Coverage – Valuable Papers: Property coverage on an all-risk, replacement cost form with Valuable Papers insurance sufficient to assure the restoration of any documents, memoranda, reports, plans or other similar data, whether in hard copy or electronic form, relating to the services provided by CONSULTANT under this Agreement. 6.4 CHANGES IN SCOPE OR TIME: If the DISTRICT requests a change in the Scope of Work or time of completion by either adding to or deleting from the original scope or time of completion, an equitable adjustment shall be made and this Agreement shall be modified in writing accordingly. CONSULTANT must assert any claim for adjustment under this clause in writing within thirty (30) calendar days from the date of receipt from CONSULTANT of the notification of change unless the DISTRICT grants a further period of time before the date of final payment under this Agreement. 6.5 NOTICES: All notices to either party by the other shall be made in writing and delivered or mailed to such party at their respective addresses as follows, or to other such address as either party may designate, and said notices shall be deemed to have been made when delivered or, if mailed, five (5) days after mailing. 10 OF 17 To DISTRICT: East Valley Water District 11 OF 17 payment has not been made, the fee for services performed during such task shall be based on an amount mutually agreed to by the DISTRICT and CONSULTANT. Such payments available to the CONSULTANT under this paragraph shall not include costs related to lost profit associated with the expected completion of the work or other such payments relating to the benefit of this Agreement. 6.8 ATTORNEYS’ FEES: In the event that either the DISTRICT or CONSULTANT brings an action or proceeding for damages for an alleged breach of any provision of this Agreement, to interpret this Agreement or determine the rights of and duties of either party in relation thereto, the prevailing party shall be entitled to recover as part of such action or proceeding all litigation, arbitration, mediation and collection expenses, including witness fees, court costs, and reasonable attorneys' fees. Such fees shall be determined by the Court in such litigation or in a separate action brought for that purpose. Mediation will be attempted if both parties mutually agree before, during, or after any such action or proceeding has begun. 6.9 INDEMNITY: (a) CONSULTANT shall defend, indemnify and hold DISTRICT, including its directors, officers, employees and agents, harmless from and against any and all claims, demands, causes of action, suits, debts, obligations, liabilities, losses, damages, costs, expenses, attorney’s fees, awards, fines, settlements, judgments or losses of whatever nature, character, and description, that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of CONSULTANT or any of CONSULTANT’s subcontractors, including their respective directors, officers, employees, agents and assigns, excepting only such matters arising from the sole negligence or willful misconduct of the DISTRICT. (b) CONSULTANT shall defend, indemnify and hold DISTRICT, including its directors, officers, employees and agents, harmless from and against any and all claims, demands, causes of action, suits, debts, obligations, liabilities, losses, damages, costs, expenses, attorney’s fees, awards, fines, settlements, judgments or losses of whatever nature, character, and description, with respect to or arising out of any infringement or alleged infringement of any patent, copyright or trademark and arising out of the use of any equipment or materials furnished under this Agreement by the CONSULTANT or CONSULTANT’s subcontractors, including their respective directors, officers, employees, agents and assigns, or out of the processes or actions employed by, or on behalf of, the CONSULTANT or CONSULTANT’s subcontractors, including their respective directors, officers, employees, agents and assigns, in connection with the performance of services 12 OF 17 under this Agreement. CONSULTANT shall have the right, in order to avoid such claims or actions, to substitute at its expense non-infringing equipment, materials or processes, or to modify at its expense such infringing equipment, materials, and processes so they become non-infringing, provided that such substituted and modified equipment, materials, and processes shall meet all the requirements and be subject to all the provisions of this Agreement. (c) CONSULTANT shall defend, indemnify and hold DISTRICT, including its directors, officers, employees and agents, harmless from and against any and all claims, demands, causes of action, suits, debts, obligations, liabilities, losses, damages, costs, expenses, attorney’s fees, awards, fines, settlements, judgments or losses of whatever nature, character, and description, with respect to or arising out of any breach by CONSULTANT or CONSULTANT’s subcontractors, including their respective directors, officers, employees, agents and assigns, of the aforesaid obligations and covenants, and any other provision or covenant of this Agreement. (d) It is the intent of the parties to this Agreement that the defense, indemnity, and hold harmless obligation of CONSULTANT under this Agreement shall be as broad and inclusive as may be allowed under California Civil Code §§ 2778 through 2784.5, or other similar state or federal law. 6.10 SAFETY: CONSULTANT shall perform the work in full compliance with applicable State and Federal safety requirements including, but not limited to, Occupational Safety and Health Administration requirements. (a) CONSULTANT shall take all precautions necessary for the safety of, and prevention of damage to, property on or adjacent to the Project site, and for the safety of, and prevention of injury to, persons, including DISTRICT’s employees, CONSULTANT’s employees, and third persons. All work shall be performed entirely at CONSULTANT’s risk. CONSULTANT shall comply with the insurance requirements set forth in Section 6.3 of this Agreement. (b) CONSULTANT shall also furnish the DISTRICT with a copy of any injury prevention program established for the CONSULTANT’s employees pursuant to Labor Code Section 6401.7, including any necessary documentation regarding implementation of the program. CONSULTANT hereby certifies that its employees have been trained in the program, and procedures are in place to train employees whenever new substances, 13 OF 17 processes, procedures, or equipment are introduced. CONSULTANT shall demonstrate compliance with Labor Code Section 6401.7 by maintaining a copy of its Injury and Illness Prevention Plan at the Project site and making it available to the DISTRICT. 6.11 EXAMINATION OF RECORDS: All original drawings, specifications, reports, calculations, and other documents or electronic data developed by CONSULTANT for the Project shall be furnished to and become the property of the DISTRICT. CONSULTANT agrees that the DISTRICT will have access to and the right to examine any directly pertinent books, documents, papers, and records of any and all of the transactions relating to this Agreement. 6.12 OWNERSHIP OF SOFTWARE: (a) Subject to payment of all compensation due under this Agreement and all other terms and conditions herein, CONSULTANT hereby grants DISTRICT a nonexclusive, transferable, royalty-free license to use the Software furnished to DISTRICT by CONSULTANT under this Agreement. The license granted herein shall authorize DISTRICT to: (1) Install the Software on computer systems owned, leased or otherwise controlled by DISTRICT; (2) Utilize the Software for its internal data-processing purposes; and (3) Copy the Software and distribute as desired to exercise the rights granted herein. (b) CONSULTANT retains its entire right, title and interest in the Software developed under this Agreement. DISTRICT acknowledges that CONSULTANT owns or holds a license to use and sublicense various pre-existing development tools, routines, subroutines and other programs, data and materials that CONSULTANT may include in the Software developed under this Agreement. This material shall be referred to hereafter as “Background Technology.” (c) DISTRICT agrees that CONSULTANT shall retain any and all rights CONSULTANT may have in the Background Technology. CONSULTANT grants DISTRICT an unrestricted, nonexclusive, perpetual, fully paid-up worldwide license to use the Background Technology in the Software developed and delivered to DISTRICT under this Agreement, and all updates and revisions thereto. However, DISTRICT shall make no other commercial use of the Background Technology without CONSULTANT’s written consent. 14 OF 17 6.13 INTEGRATION AND AMENDMENT: This Agreement contains the entire understanding between the DISTRICT and CONSULTANT as to those matters contained herein. No other representations, covenants, undertakings or other prior or contemporaneous agreements, oral or written, respecting those matters, which are not specifically incorporated herein, may be deemed in any way to exist or to bind any of the parties hereto. Each party acknowledges that it has not executed this Agreement in reliance on any promise, representation or warranty not set forth herein. This Agreement may not be amended except by a writing signed by all parties hereto. : Any failure by the DISTRICT to enforce any provision of this Agreement, or any waiver thereof by the DISTRICT, shall not constitute a waiver of its right to enforce subsequent violations of the same or any other terms or conditions herein. 15 OF 17 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first written above. 16 OF 17 17 OF 17 EXHIBIT A Prepared By: September 2025 Engineering Support Services Proposal Water Main Seismic RetrofitWater Main Seismic Retrofit Project (W2256)Project (W2256) SECTION 1 EXECUTIVE SUMMARY Se c t i o n I SECTION 2 PROPOSAL Se c t i o n 2 APPENDIX A SCHEDULE Ap p e n d i x A TASK 1.PROJECT MANAGEMENT 2.RECORDS SEARCH 3.DESIGN SURVEY AND AERIAL MAPPING 4.BASE CONSTRUCTION DRAWINGS 5. 6. 7. 10.PERMITS 12. 13. 14. 15.DURING CONSTRUCTION AS DETERMINED BY EVWD NOTES: KICKOFF/PRE-DESIGN MEETING PROJECT SERVICES EVWD REVIEW PERIOD REVIEW MEETING TABLE A-1 EAST VALLEY WATER DISTRICT WATER MAIN SEISMIC RETROFIT PROJECT (W2256) ESTIMATED PROJECT SCHEDULE 23 WEEK 1 2 3 4 5 6 7 8 9 26 2716171819 CEQA DOCUMENTATION 221011121314 SERVICES DURING CONSTRUCTION (OPTIONAL) GEOTECHNICAL INVESTIGATION UTILITY VERIFICATION (POTHOLING) 8.50% PRELIMINARY CONTRACT DOCUMENTS AND REVIEW MEETING 9.90% PRELIMINARY CONTRACT DOCUMENTS AND REVIEW MEETING 11.100% PRELIMINARY CONTRACT DOCUMENTS AND REVIEW MEETING FINAL CONTRACT DOCUMENTS SERVICES DURING BIDDING (OPTIONAL) CONFORMED CONTRACT DOCUMENTS 33 →28 29 30 31 322425152021 574-9P1-WMSR (W2256)-PRO-3.1-SCHED.xlsx (9/26/2025) APPENDIX B STATEMENT OF QUALIFICATIONS Ap p e n d i x B APPENDIX C FORMS Ap p e n d i x C 17 NON-COLLUSION STATEMENT TO BE EXECUTED BY CONSULTANT AND SUBMITTED WITH PROPOSAL , says that he/she is of the party making the foregoing proposal, that the proposal is not made in the interest of, or on behalf of, any undisclosed person, partnership, company, association, organization, or corporation; that the proposal is genuine and not collusive or sham; that the Consultant has not directly or indirectly solicited any other Consultant to put in a false or sham proposal, and has not directly or indirectly colluded, conspired, connived, or agreed with any Consultant or anyone else to put in a sham proposal, or that anyone shall refrain from bidding; that the Consultant has not in any manner, directly or indirectly, sought by agreement, communication, or conference with anyone to fix the proposal price or the Consultant or any other Consultant, or to fix any overhead, profit, or cost element of the proposal price, or of that of any other Consultant, or to secure any advantage against the public body awarding the Contract of anyone interested in the proposed Contract; that all statements contained in the proposal are true; and, further, that the Consultant has not, directly or indirectly, submitted his/her proposal price or any breakdown thereof, or the contents thereof, or divulged information or data relative thereto, or paid, and shall not pay, any fee to any corporation, partnership, company association, organization, proposal depository, or to any member or agent thereof to effectuate a collusive or sham proposal. Consultant’s Signature Company Name Printed Name Business License Number Title Date 18 SUBCONTRACTORS List any subcontractors who may perform any services on this project. COMPANY DDRESS CONTRACTOR’S LICENSE NO. REA OF EXPERTISE REFERENCES COMPANY ADDRESS TELEPHONE NO. CONTACT TYPE OF WORK PERFORMED 19 EXCEPTION FORM Should your firm take exception to ANY of the terms and conditions or other contents provided in this Request for Proposal, list the exceptions below. THIS COMPLETED FORM MUST BE SUBMITTED WITH YOUR PROPOSAL. If no exception(s) are taken, enter "None" after item number one. (Make additional copies of this form as necessary) 1. Page Number: Section Title: Paragraph Number: Exception Taken: ___________________________________ 2. Page Number: Section Title: Paragraph Number: Exception Taken: ___________________________________ 3. Page Number: Section Title: Paragraph Number: Exception Taken: ___________________________________ 4. Page Number: Section Title: Paragraph Number: Exception Taken: ___________________________________ 5. Page Number: Section Title: Paragraph Number: Exception Taken: ___________________________________ 3890 Orange Street #1509 Riverside, California 92502 951 • 684 • 6900 www.kriegerandstewart.com K RI EGE R & STEW ART, I NCORPO RA TE D Mailing Address: 3890 Orange Street #1509, Riverside, CA 92502 Office Address: 3602 University Avenue, Riverside, CA 92501 Tel: (951) 684-6900 • Fax: (951) 684-6986 • www.kriegerandstewart.com September 26, 2025 574-9.1A Engineering Department East Valley Water District 31111 Greenspot Road Highland, CA 92346 Via Electronic Submission: PlanetBids Subject: Fee Proposal for the Water Main Seismic Retrofit Project (W2256) As requested in the District's Request for Letter Proposals, we are submitting our fee estimate for subject project separately from our Engineering Support Services Proposal. In addition, we have provided separate fee estimates for design engineering services, services during bidding (optional), and services during construction (optional). Our estimated fees for the Water Main Seismic Retrofit Project (W2256) are summarized as follows: Design Engineering Services (Non-Optional) (Rounded) $616,000 Services During Bidding (Optional) (Rounded) $8,000 Services During Construction (Optional) (Rounded) $701,000 Total (Rounded): $1,325,000 A detailed breakdown of man hours and fees are shown in Table 1 for both non-optional and optional services. We have also enclosed a copy of our 2026 Fee Schedule. Our estimated fees are based on the following understandings and assumptions: Design Engineering Services (Non-Optional) 1. Pipeline replacement is based on approximately 35,000 LF of pipeline length as stipulated in the RFLP. If the actual pipeline length is less than the pipeline length stipulated in the RFLP, then our fee will reflect the actual length of pipelines. 2. The Contractor will prepare the Storm Water Pollution Prevention Plan (SWPPP). 3. EVWD will pay for all permits; however, we will provide all data, including construction drawings, for said permits. 4. Preparation of legal descriptions and plats, as well as obtaining preliminary title reports, are not included in our proposal but can be provided in a separate proposal. 5. The Contractor will provide all traffic control drawings required by different jurisdictional agencies. 6. Video inspection of the existing sewer is not included in our proposal but can be provided in a separate proposal. 7. Locations of existing sewer laterals will be determined by a combination of cleanout locations (if visible), curb markings (if existing), and sewer record drawings (if available). Engineering Department September 26, 2025 Page 2 8. Our fee proposal is based on 130 potholes and surveying pothole marks (nails) for all pothole locations. 9. The geotechnical investigation is based on stipulated forty-five (45) boring locations. This can be reduced to 39 if short cul-de-sacs are omitted from the geotechnical exploration program. 10. Review and acceptance of Contract Documents will be by EVWD staff. Review and acceptance by another jurisdictional authority will not be required. 11. Reports, drawings, data, and information prepared by others, which will be utilized by Krieger & Stewart (K&S) in performing design engineering services, will be complete and accurate. Independent verification of same by K&S will not be required. 12. EIR is not included in our proposal but can be provided in a separate proposal. Services During Bidding (Optional) 1. EVWD will advertise and distribute the bidding documents to prospective bidders. K&S will provide a signed and stamped digital copy (PDF) of the final Contract Documents with EVWD staff signatures. EVWD will be responsible for providing hard copies and distributing the bidding documents to prospective bidders. 2. We will attend the pre-bid meeting and respond to contractors questions. 3. We will prepare up to two (2) addenda. 4. We will attend the bid opening and tabulate bid results. 5. We will assist EVWD in evaluating all bids and prepare a Recommendation of Award letter to EVWD. Services During Construction (Optional) 1. The construction period is estimated based on 150 LF daily productivity of the construction crew, which equals 230 work days (or 46 weeks). Submittal review and potholing is estimated at 5 weeks; pipeline testing and disinfection is estimated at 5 weeks; connection installations at 7 weeks; pavem ent and cleanup at 10 weeks; final inspection and remedial work at 5 weeks; and inclement weather at 2 weeks. Total for all construction activities is estimated at 80 weeks. 2. Water service installation to proceed concurrently with pipeline installation. 3. The actual duration of construction activities can be reduced by specifying multiple headings (i.e. construction crews) or limiting the construction period duration, which would reduce the inspection duration, number of progress meetings, and contract administration hours. 4. Geotechnical (compaction) testing is not included in our proposal but can be provided in a separate proposal. 5. Construction staking is not included in our proposal but can be provided in a separate proposal. 6. Review and processing of submittals are based on 20 submittals (total submittals includes resubmittals) and an average of 4 hours review time per submittal. Clerical hours are based on 1 hour per submittal. Engineering Department September 26, 2025 Page 3 7. Bi-weekly progress meetings are based on 40 virtual progress meetings during the construction period and requiring 1 hour per meeting for the Project Manager and 0.5 hour of support services per meeting. 8. Site meetings will be conducted as needed to resolve construction issues, but are estimated at 8 site meetings and 3 hours per meeting for the Project Manager and 0.5 hour of support services per meeting. 9. Reviewing and responding to RFIs and RFCs are based on a total of 20 RFIs and RFCs and an average review time of 3 hours each. Clerical hours are based on 0.5 hour per RFI. 10. Change orders/extra work requests are based on processing 5 change orders at 4 hours per change order for the Project Manager. Clerical hours are based on 1 hours per change order. 11. Contract administration is based on 2 hours per week for the Project Manager, 4 hours per week for the Project Engineer, and 2 hours per week for clerical assistance during the 46 weeks of pipe installation. After the pipe is installed, contract administration is based on 1 hour per week for the Project Manager, 2 hours per week for the Project Engineer, and 1 hour per week for clerical assistance during the remaining 34 weeks of the construction period. 12. The construction inspection is based on a full-time Construction Inspector for 40 hours per week for the 78 weeks (80 weeks less 2 weeks for inclement weather). 13. If Contractor's schedule involves multiple concurrent construction activities resulting in a shorter construction period, then our actual fee will reflect that shorter construction period. Our estimated fee for contract administration and inspection services is based on our experience with similar projects; however, our actual fee will depend on the efficiency, competence, and diligence of the Contractor. If at any time during construction we determine that our man hour estimates are deviating from the assumptions made during the preparation of our fee estimate, we will immediately issue an advisory to EVWD's Project Manager so that appropriate adjustments can be made. Again, we are pleased to be considered to provide engineering services to the East Valley Water District regarding subject project. We are ready to commence providing our services immediately and are available to discuss our proposal, assumptions for same, and associated fee estimates with EVWD at your convenience; please contact me by telephone at (909) 376-2691 or by email at ssaric@kriegerandstewart.com. Sincerely, KRIEGER & STEWART, INCORPORATED Sinisa Saric Project Manager Attachments: Table 1 - Estimated Fees for Design Engineering Services 2026 Fee Schedule TOTAL HOURS $HOURS $HOURS $HOURS $HOURS $HOURS $HOURS $HOURS $HOURS $$ 1.PROJECT MANAGEMENT 2 602 48 12,912 24 3,408 16,922 2.RECORDS SEARCH 2 538 8 1,880 16 2,272 4,690 3.DESIGN SURVEY AND AERIAL MAPPING 128 32,128 81 27,459 24,035 (10)83,622 4.BASE CONSTRUCTION DRAWINGS 68 18,292 60 14,100 88 16,896 49,288 5.CEQA DOCUMENTS 2 602 10 2,690 80 18,800 8 1,536 16 2,272 25,900 6.GEOTECHNICAL INVESTIGATION 4 1,076 113,045 (11)114,121 7.UTILITY VERIFICATION 8 2,152 4 1,004 8 1,880 184,540 (12)189,576 8. 56 15,064 64 15,040 72 13,824 28 3,976 47,904 9.2 602 48 12,912 56 13,160 72 13,824 24 3,408 43,906 10.PERMITS 2 538 2 470 8 1,136 2,144 11. 32 8,608 24 5,640 24 4,608 12 1,704 20,560 12. 8 2,152 8 1,536 8 1,136 4,824 13. 4 1,076 8 1,536 8 1,136 3,748 SUBTOTAL:6 1,806 290 78,010 132 33,132 222 52,170 80 18,800 280 53,760 144 20,448 81 27,459 0 0 321,620 607,205 REIMBURSABLES (3% OF K&S FEES ONLY):8,568 NON-OPTIONAL/BASE ENGINEERING SERVICES TOTAL (ROUNDED):616,000 OPTIONAL TASKS 14.SERVICES DURING BIDDING 2 602 16 4,304 8 1,880 8 1,136 7,922 15.SERVICES DURING CONSTRUCTION 4 1,204 304 81,776 262 61,570 185 26,270 3,120 530,400 701,220 SUBTOTAL:6 1,806 320 86,080 0 0 270 63,450 0 0 0 0 193 27,406 0 0 3,120 530,400 0 709,142 NON-OPTIONAL/BASE ENGINEERING SERVICES TOTAL (ROUNDED):616,000 OPTIONAL ENGINEERING SERVICES TOTAL (ROUNDED):709,000 NON-OPTIONAL AND OPTIONAL ENGINEERING SERVICES TOTAL (ROUNDED):1,325,000 HOURLY RATES PER K&S 2026 FEE SCHEDULE:OUTSIDE SERVICES: (1)PRINCIPAL ENGINEER @ $301 /Hr (10) INLAND AERIAL SURVEYS, INC. (2)SENIOR ENGINEER II @ $269 /Hr (11) VERDANTAS, INC. (3)SENIOR SURVEYOR I @ $251 /Hr (13) UNDERGROUND SOLUTIONS, INC. (4)ASSOCIATE ENGINEER II @ $235 /Hr (5)ASSOCIATE SPECIALIST II @ $235 /Hr (6)CADD OPERATOR III @ $192 /Hr (7)STAFF TECHNICIAN III @ $142 /Hr (8)2-MAN SURVEY CREW @ $339 /Hr (9)CONSTRUCTION INSPECTOR@ $170 /Hr PRINCIPAL IN CHARGE (1) KRIEGER & STEWART TABLE 1 EAST VALLEY WATER DISTRICT ESTIMATED FEES FOR ENGINEERING SERVICES WATER MAIN SEISMIC RETROFIT PROJECT (W2256) OUTSIDE SERVICES $ 2-MAN SURVEY CREW (8) PROJECT MANAGER (2) CADD SERVICES (6) SUPPORT SERVICES (7) PROJECT ENGINEER (4) CONSTRUCTION INSPECTOR (9) SENIIOR SURVEYOR (3) ENVIRONMENTAL SPECIALIST (5) 50% PRELIMINARY CONTRACT DOCUMENTS AND REVIEW MEETING 90% PRELIMINARY CONTRACT DOCUMENTS AND REVIEW MEETING 100% PRELIMINARY CONTRACT DOCUMENTS AND REVIEW MEETING CONFORMED CONTRACT DOCUMENTS TASK / COMPONENT FINAL CONTRACT DOCUMENTS 574-9P1-WMSR (W2256)-FEE PRO.xlsx (9/26/2025) Page 1 of 2 KRIEGER & STEWART, INCORPORATED Consulting, Design, Construction, Engineering, Environmental, Commissioning, and Surveying Services (Office) Principal 301.00 Senior III 284.00 Senior II 269.00 Senior I 251.00 Associate III 242.00 Associate II 235.00 Associate I 227.00 Staff III 218.00 Staff II 192.00 Staff I 168.00 Operator III 192.00 Operator II 183.00 Operator I 172.00 2 Man Crew with Standard Equipment and Survey Truck 339.00 1 Man Crew with Standard Equipment and Survey Truck 262.00 3rd Man on Crew 157.00 Construction Engineer 242.00 Electrical Inspector 214.00 Construction Inspector Supervisor 190.00 Construction Inspector: Regular Time 170.00 Overtime: Weekdays (8 hours to 12 hours)202.00 Weekdays (More than 12 hours)243.00 Saturday (12 hours or less)202.00 Saturday (More than 12 hours)243.00 Sunday and Holiday (Holidays: New Year's Day, Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving Day and the Day After, Christmas Day) 243.00 Staff Technician III 142.00 Staff Technician II 136.00 Staff Technician I 131.00 Utility Clerk III 103.00 Utility Clerk II 95.00 Utility Clerk I 94.00 KRIEGER & STEWART, INCORPORATED FEE SCHEDULE 2026 (continued) Page 2 of 2 CLASSIFICATION RATES Outside Services Special Consultants and Purchased Services Cost + 15% Reimbursable Expenses Vehicle Mileage (IRS Rate as of 12/31/24, subject to change 12/31/25)$0.70 / Mile Inspection Vehicle and Equipment Charge $8.50 / Hr Travel and Subsistence, including Air Fare, Ground Fare, and Vehicle Parking Cost Specialized Rental Equipment Cost Copies, Delivery, Postage, Prints, Telephone, and Sundry Charges Cost The above rates are subject to change on or about January 1 each year due to salary and cost increases, except for Construction Inspector and Survey Crew rates which are also subject to change if California Department of Industrial Relations issues new prevailing wage determinations during the course of the year. A gasoline surcharge may be included in response to increased prices; no such surcharge will be included on project invoices without prior notification. TERMS OF PAYMENT: Unless charge accommodations have been established beforehand, all accounts shall be prepaid. For accounts having charge accommodations, payment in full shall be made within 30 days of date of invoice. Any amount unpaid within said 30 days will be assessed a service charge of 1-1/2% per month (18% annual percentage rate), with a minimum charge of 1.00. Accounts with a past due balance of 30 days or more are subject, without notice, to credit discontinuance and mechanic's lien or stop notice. If it becomes necessary for Krieger & Stewart to initiate legal proceedings for the collection of any balance due, the action shall be brought and tried in the Judicial Districts wherein Krieger & Stewart offices are located. Client agrees that the court may award reasonable attorney's fees and costs of suit to the prevailing party. 2026-FEES (09/03/2025) Nathan Carlson, Senior Engineer November 12, 2025 Water Main Seismic Retrofit Project Marshall Boulevard and Mountain Avenue ABOUT THE PROJECT •Purpose •Replace aging infrastructure •Increase system resiliency •Location •Area 1 – Marshall Boulevard, Mountain Avenue, and 39th Street •Area 2 – Dwight Way, Glasgow Avenue, Yates Street, 18th Street, and 19th Street •Scope •Engineering design for approximately 6.5 miles of water main replacement •Posted on PlanetBids – 1 proposal •Environmental compliance (CEQA) •Funding •Hazard Mitigation Grant Program – 75% •East Valley Water District – 25%2 PROJECT LOCATIONS 3 PROJECT LOCATION: AREA 1 4 SEE TOP RIGHT SEE BOTTOM LEFT Area 1: Marshall Boulevard, Mountain Avenue, and 39th Street PROJECT LOCATION: AREA 2 5 •Location •Dwight Way, Glasgow Avenue, Yates Street, 18th Street, and 19th Street STAFF RECOMMENDATION •Board of Directors authorize the General Manager/CEO to execute a Professional Services Agreement with Krieger & Stewart 6 QUESTIONS? Agenda Item #4f November 12, 20251 Meeting Date: November 12, 2025 Agenda Item #4f Discussion Item 2 4 7 5 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of Agreement No. 2025.32 with Clinical Laboratory of San Bernardino, Inc. for Wastewater Analysis Laboratory Services RECOMMENDATION That the Board of Directors authorize the General Manager/CEO to execute an agreement with Clinical Laboratory of San Bernardino, Inc. for Wastewater Analysis Laboratory Services up to $400,000 per year for 3 years, with 2 optional one-year extensions, plus a 15 percent contingency. BACKGROUND / ANALYSIS Regulations associated with the operations of the Sterling Natural Resource Center (SNRC) require the sampling and analysis of various water quality parameters at certain points in the process to demonstrate compliance with Waste Discharge Requirements and the Master Recycling Permit. The analytical work must be done by an appropriately certified Laboratory. Although the SNRC has some limited laboratory equipment, an outside laboratory is required to perform most of the certified testing. The District has been utilizing Eurofins Eaton Analytical, LLC, to perform these services for the first two years of operation. The agreement with Eurofins was in place prior to the SNRC starting operation. Over the first year of operation, the District was able to clearly define the quantity of water quality testing. In July 2025, staff issued a Request for Proposals (RFP) for certified laboratory services. Three qualified laboratories responded including Clinical Laboratory of San Bernardino, Inc., Babcock Laboratories, Inc., and Eurofins Eaton Analytical, LLC. A selection committee evaluated all proposals based on laboratories’ qualifications, references, proposal quality and costs. Following the evaluation, the committee determined that the proposal from Clinical Laboratory of San Bernardino, Inc. provided the best overall value to the District, reducing annual laboratory costs by approximately $70,000. Ranking Laboratory 1 Clinical Laboratory of San Bernardino, Inc 2 Eurofins Eaton Analytical, LLC 3 Babcock Laboratories, Inc Clinical Laboratory of San Bernardino, Inc. has demonstrated exceptional performance and dependability under the District’s current agreement for water treatment laboratory services. Agenda Item #4f November 12, 20252 Meeting Date: November 12, 2025 Agenda Item #4f Discussion Item 2 4 7 5 Expanding this partnership to include the Sterling Natural Resource Center will ensure consistent analytical quality, improved coordination across programs, and strengthen local collaboration. The new agreement will continue the District’s commitment to operational efficiency, regulatory compliance, and the delivery of safe, high-quality water services to the community. 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 Engineering and Water Reclamation Departments. FISCAL IMPACT The first-year contract costs are included in the current fiscal year budget. The proposed contract will reduce the annual cost of water quality testing approximately $70,000 from the current budget. Funding for subsequent years will be subject to Board’s approval of future fiscal year budgets. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Manny Moreno Water Reclamation Manager ATTACHMENTS Clinical Lab Agreement Page 1 of 97 AGREEMENT NO 2025.32 THIS AGREEMENT is made this 1st day of January 2026, by and between the EAST VALLEY WATER DISTRICT, a County Water District organized and operating pursuant to California Water Code Section 30000 et seq. (hereinafter referred to as the “DISTRICT”), and Clinical Laboratory of San Bernardino, Inc._, A California State Certified Small Business, (hereinafter referred to as “CONSULTANT”). WHEREAS, the DISTRICT desires to contract with CONSULTANT to provide design professional services for Laboratory Services for Wastewater Analysis (hereinafter referred to as “Project”); and WHEREAS, CONSULTANT is willing to contract with the DISTRICT to provide such services; and WHEREAS, CONSULTANT holds itself as duly licensed, qualified, and capable of performing said services; and WHEREAS, this Agreement establishes the terms and conditions for the DISTRICT to retain CONSULTANT to provide the services described herein for the Project. NOW, THEREFORE, in consideration of the faithful performance of the terms and conditions set forth herein, the parties hereto agree as follows: Page 2 of 97 ARTICLE I 1.1 ENGAGEMENT: The DISTRICT hereby engages CONSULTANT, and CONSULTANT hereby accepts the engagement, to perform certain design professional services described in Section 2.1 of this Agreement for the term set forth in Section 6.7 of this Agreement. 1.2 AUTHORIZATION TO PROCEED: Authorization for CONSULTANT to proceed with all or a portion of the work described in Section 2.1 of this Agreement will be granted in writing by the DISTRICT as soon as both parties sign the Agreement and all applicable insurance and other security documents required pursuant to Section 6.3 of this Agreement are received and approved by the DISTRICT. CONSULTANT shall not proceed with said work until so authorized by the DISTRICT, and shall commence work immediately upon receipt of the Notice to Proceed. 1.3 NO EMPLOYEE RELATIONSHIP: CONSULTANT shall perform the services provided for herein as an independent contractor, and not as an employee of the DISTRICT. The DISTRICT shall have ultimate control over the work performed for the Project. CONSULTANT is not to be considered an agent or employee of the DISTRICT for any purpose, and shall not be entitled to participate in any pension plans, insurance coverage, bonus, stock, or similar benefits that the DISTRICT provides for its employees. CONSULTANT shall indemnify the DISTRICT for any tax, retirement contribution, social security, overtime payment, or workers’ compensation payment which the DISTRICT may be required to make on behalf of CONSULTANT or any employee of CONSULTANT for work performed under this Agreement. 2.1 SCOPE OF SERVICES: The scope of design professional services to be performed by the CONSULTANT under this Agreement are described in the Scope of Work attached hereto as Exhibit “A” and incorporated herein by this reference (“Scope of Work”), and shall, where not specifically addressed, include all related services ordinarily provided by the CONSULTANT under same or similar circumstances and/or otherwise necessary to satisfy the requirements of Section 3.3 of this Agreement. In case of conflict between the terms of this Agreement and the provisions of the Scope of Work, this Agreement shall govern. Page 3 of 97 2.2 DEPARTMENT OF INDUSTRIAL RELATIONS COMPLIANCE: This project is subject to compliance monitoring and enforcement by the Department of Industrial Relations. A contractor or subcontractor shall not be qualified to bid on, be listed in a bid proposal, subject to the requirements of Section 4104 of the California Public Contract Code, or engage in the performance of any contract for public work, as defined by the California Labor Code, unless currently registered and qualified to perform public work pursuant to Section 1725.5 of the California Labor Code. ARTICLE III RESPONSIBILITIES OF THE DISTRICT AND OF CONSULTANT Page 4 of 97 such information. The DISTRICT does not guarantee or ensure the accuracy of any reports, information, and/or data so provided. To the extent that any reports, information, and/or other data so provided was supplied to the DISTRICT by persons who are not employees of the DISTRICT, any liability resulting from inaccuracies and/or omissions contained in said information shall be limited to liability on behalf of the party who prepared the information for the DISTRICT. Page 4 of 97 Page 5 of 97 ARTICLE IV 4.1 PAYMENT: The DISTRICT will pay CONSULTANT for work performed under this Agreement, which work can be verified by the DISTRICT, on the basis of the following: CONSULTANT shall exercise its good faith best efforts to facilitate a full and clear definition of the scope of all assigned work so that the amount set forth in Section 4.3 of this Agreement will cover all tasks necessary to complete the work. The amount set forth in Section 4.3 of this Agreement is the maximum compensation to which CONSULTANT may be entitled for the performance of services to complete the work for the Project, unless the Scope of Work or time to complete the work is changed by the DISTRICT in writing in advance of the work to be performed thereunder. Adjustments in the total payment amount shall only be allowed pursuant to Section 6.4 of this Agreement. In no event shall CONSULTANT be entitled to compensation greater than the amount set forth in Section 4.3 of this Agreement where changes in the Scope of Work or the time for performance are necessitated by the negligence of CONSULTANT or any subcontractor performing work on the Project. 4.2 PAYMENT TO CONSULTANT: Payment will be made by the DISTRICT within thirty (30) calendar days after receipt of an invoice from CONSULTANT, provided that all invoices are complete and product and services are determined to be of sufficient quality by the DISTRICT. CONSULTANT shall invoice DISTRICT monthly for services performed under this Agreement. In the event that a payment dispute arises between the parties, CONSULTANT shall provide to the DISTRICT full and complete access to CONSULTANT’s labor cost records and other direct cost data, and copies thereof if requested by the DISTRICT. 4.3 ESTIMATED CHARGES: The annual maximum for all work under this Agreement are $400,000 annually, plus a 15 percent contingency. The total estimated charges stated herein constitute the total amount of estimated annually and charges will reflect the unit pricing of the laboratory analysis requested based on unit pricing included in Exhibit “A” 4.4 COST FOR REWORK: CONSULTANT shall, at no cost to the DISTRICT, prepare any necessary rework occasioned by CONSULTANT’s negligent act or omission or otherwise due substantially to CONSULTANT’s fault. Page 6 of 97 5.1 DURATION: the duration of this agreement shall be three (3) years from the date of execution with the option to extend for two (2) additional one-year terms not to exceed five (5) years. Exercising the options will be exercised by the District. ARTICLE VI GENERAL PROVISIONS DISTRICT with Certificates of Insurance and endorsements verifying the insurance coverage required by this Agreement is in full force and effect. The Page 7 of 97 DISTRICT reserves the right to require complete and accurate copies of all insurance policies required under this Agreement. (b) Required Provisions: The insurance policies required by this Agreement shall include the following provisions or have them incorporated by endorsement(s): (1) Primary Coverage: The insurance policies provided by CONSULTANT shall be primary insurance and any self-insured retention and/or insurance carried by or available to the DISTRICT or its employees shall be excess and non-contributory coverage so that any self- insured retention and/or insurance carried by or available to the DISTRICT shall not contribute to any loss or expense under CONSULTANT’s insurance. (2) Additional Insured: The policies of insurance provided by CONSULTANT, except Workers' Compensation and Professional Liability, shall include as additional insureds: the DISTRICT, its directors, officers, employees, and agents when acting in their capacity as such in conjunction with the performance of this Agreement. Such policies shall contain a "severability of interests" provision, also known as "Cross liability" or "separation of insured". (3) Cancellation: Each certificate of insurance and insurance policy shall provide that the policy may not be non-renewed, canceled (for reasons other than non-payment of premium) or materially changed without first giving thirty (30) days advance written notice to the DISTRICT, or ten (10) days advance written notice in the event of cancellation due to non-payment of premium. (4) Waiver of Subrogation: The insurance policies provided by CONSULTANT shall contain a waiver of subrogation against DISTRICT, its directors, officers, employees and agents for any claims arising out of the services performed under this Agreement by CONSULTANT. (5) Claim Reporting: CONSULTANT shall not fail to comply with the claim reporting provisions or cause any breach of a policy condition or warranty of the insurance policies required by this Agreement that would affect the coverage afforded under the policies to the DISTRICT. (6) Deductible/Retention: If the insurance policies provided by Page 8 of 97 CONSULTANT contain deductibles or self-insured retentions, any such deductible or self-insured retention shall not be applicable with respect to the coverage provided to DISTRICT under such policies. CONSULTANT shall be solely responsible for any such deductible or self-insured retention and the DISTRICT, in its sole discretion, may require CONSULTANT to secure the payment of any such deductible or self-insured retention by a surety bond or an irrevocable and unconditional letter of credit. (7) Consultant’s Subcontractors: CONSULTANT shall include all subcontractors as additional insureds under the insurance policies required by this Agreement to the same extent as the DISTRICT or shall furnish separate certificates of insurance and policy endorsements for each subcontractor verifying that the insurance for each subcontractor complies with the same insurance requirements applicable to CONSULTANT under this Agreement. (c) Insurance Company Requirements: CONSULTANT shall provide insurance coverage through insurers that have at least an "A" Financial Strength Rating and a "VII" Financial Size Category in accordance with the current ratings by the A. M. Best Company, Inc. as published in Best’s Key Rating Guide or on said company’s web site. In addition, any and all insurers must be admitted and authorized to conduct business in the State of California and be a participant in the California Insurance Guaranty Association, as evidenced by a listing in the appropriate publication of the California Department of Insurance. (d) Policy Requirements: The insurance required under this Agreement shall meet or exceed the minimum requirements as set forth below: (1) Workers' Compensation: CONSULTANT shall maintain Workers' Compensation insurance as required by law in the State of California to cover CONSULTANT’s obligations as imposed by federal and state law having jurisdiction over CONSULTANT’s employees and Employers' Liability insurance, including disease coverage, of not less than $1,000,000. (2) General Liability: CONSULTANT shall maintain Comprehensive General Liability insurance with a combined single limit of not less than $1,000,000 per occurrence or claim and $1,000,000 aggregate. The policy shall include, but not be limited to, coverage for bodily injury, property damage, personal injury, products, completed Page 9 of 97 operations and blanket contractual to cover, but not be limited to, the liability assumed under the indemnification provisions of this Agreement. In the event the Comprehensive General Liability insurance policy is written on a "claims made" basis, coverage shall extend for two years after the satisfactory completion and acceptance of the Project by DISTRICT. (3) Automobile Liability: CONSULTANT shall maintain Commercial Automobile Liability insurance with a combined single limit for bodily injury and property damage of not less than $1,000,000 each occurrence for any owned, hired, or non-owned vehicles. (4) Professional Liability: CONSULTANT shall maintain Professional Liability insurance covering errors and omissions arising out of the services performed by the CONSULTANT or any person employed by him, with a limit of not less than $1,000,000 per occurrence or claim and $1,000,000 aggregate. In the event the insurance policy is written on a "Claims made" basis, coverage shall extend for two years after the satisfactory completion and acceptance of the Project by DISTRICT. (5) Property Coverage – Valuable Papers: Property coverage on an all- risk, replacement cost form with Valuable Papers insurance sufficient to assure the restoration of any documents, memoranda, reports, plans or other similar data, whether in hard copy or electronic form, relating to the services provided by CONSULTANT under this Agreement. 6.4 CHANGES IN SCOPE OR TIME: If the DISTRICT requests a change in the Scope of Work or time of completion by either adding to or deleting from the original scope or time of completion, an equitable adjustment shall be made and this Agreement shall be modified in writing accordingly. CONSULTANT must assert any claim for adjustment under this clause in writing within thirty (30) calendar days from the date of receipt from CONSULTANT of the notification of change unless the DISTRICT grants a further period of time before the date of final payment under this Agreement. 6.5 NOTICES: All notices to either party by the other shall be made in writing and delivered or mailed to such party at their respective addresses as follows, or to other such address as either party may designate, and said notices shall be deemed to have been made when delivered or, if mailed, five (5) days after mailing. Page 9 of 97 Page 10 of 97 To DISTRICT: East Valley Water District Page 11 of 97 date of termination. If termination occurs prior to completion of any task for which payment has not been made, the fee for services performed during such task shall be based on an amount mutually agreed to by the DISTRICT and CONSULTANT. Such payments available to the CONSULTANT under this paragraph shall not include costs related to lost profit associated with the expected completion of the work or other such payments relating to the benefit of this Agreement. any infringement or alleged infringement of any patent, copyright or trademark and arising out of the use of any equipment or materials furnished under this Agreement by the CONSULTANT or CONSULTANT’s subcontractors, including their respective directors, officers, employees, agents and assigns, or out of the processes Page 12 of 97 or actions employed by, or on behalf of, the CONSULTANT or CONSULTANT’s subcontractors, including their respective directors, officers, employees, agents and assigns, in connection with the performance of services under this Agreement. CONSULTANT shall have the right, in order to avoid such claims or actions, to substitute at its expense non-infringing equipment, materials or processes, or to modify at its expense such infringing equipment, materials, and processes so they become non-infringing, provided that such substituted and modified equipment, materials, and processes shall meet all the requirements and be subject to all the provisions of this Agreement. (c) CONSULTANT shall defend, indemnify and hold DISTRICT, including its directors, officers, employees and agents, harmless from and against any and all claims, demands, causes of action, suits, debts, obligations, liabilities, losses, damages, costs, expenses, attorney’s fees, awards, fines, settlements, judgments or losses of whatever nature, character, and description, with respect to or arising out of any breach by CONSULTANT or CONSULTANT’s subcontractors, including their respective directors, officers, employees, agents and assigns, of the aforesaid obligations and covenants, and any other provision or covenant of this Agreement. (d) It is the intent of the parties to this Agreement that the defense, indemnity, and hold harmless obligation of CONSULTANT under this Agreement shall be as broad and inclusive as may be allowed under California Civil Code §§ 2778 through 2784.5, or other similar state or federal law. 6.10 SAFETY: CONSULTANT shall perform the work in full compliance with applicable State and Federal safety requirements including, but not limited to, Occupational Safety and Health Administration requirements. (a) CONSULTANT shall take all precautions necessary for the safety of, and prevention of damage to, property on or adjacent to the Project site, and for the safety of, and prevention of injury to, persons, including DISTRICT’s employees, CONSULTANT’s employees, and third persons. All work shall be performed entirely at CONSULTANT’s risk. CONSULTANT shall comply with the insurance requirements set forth in Section 6.3 of this Agreement. (b) CONSULTANT shall also furnish the DISTRICT with a copy of any injury prevention program established for the CONSULTANT’s employees pursuant to Labor Code Section 6401.7, including any necessary documentation regarding implementation of the program. CONSULTANT hereby certifies that its employees have been trained in the program, and procedures are Page 13 of 97 in place to train employees whenever new substances, processes, procedures, or equipment are introduced. CONSULTANT shall demonstrate compliance with Labor Code Section 6401.7 by maintaining a copy of its Injury and Illness Prevention Plan at the Project site and making it available to the DISTRICT. 6.11 EXAMINATION OF RECORDS: All original drawings, specifications, reports, calculations, and other documents or electronic data developed by CONSULTANT for the Project shall be furnished to and become the property of the DISTRICT. CONSULTANT agrees that the DISTRICT will have access to and the right to examine any directly pertinent books, documents, papers, and records of any and all of the transactions relating to this Agreement. 6.12 OWNERSHIP OF SOFTWARE: (a) Subject to payment of all compensation due under this Agreement and all other terms and conditions herein, CONSULTANT hereby grants DISTRICT a nonexclusive, transferable, royalty-free license to use the Software furnished to DISTRICT by CONSULTANT under this Agreement. The license granted herein shall authorize DISTRICT to: (1) Install the Software on computer systems owned, leased or otherwise controlled by DISTRICT; (2) Utilize the Software for its internal data-processing purposes; and (3) Copy the Software and distribute as desired to exercise the rights granted herein. (b) CONSULTANT retains its entire right, title and interest in the Software developed under this Agreement. DISTRICT acknowledges that CONSULTANT owns or holds a license to use and sublicense various pre- existing development tools, routines, subroutines and other programs, data and materials that CONSULTANT may include in the Software developed under this Agreement. This material shall be referred to hereafter as “Background Technology.” (c) DISTRICT agrees that CONSULTANT shall retain any and all rights CONSULTANT may have in the Background Technology. CONSULTANT grants DISTRICT an unrestricted, nonexclusive, perpetual, fully paid-up worldwide license to use the Background Technology in the Software developed and delivered to DISTRICT under this Agreement, and all updates and revisions thereto. However, DISTRICT shall make no other Page 14 of 97 commercial use of the Background Technology without CONSULTANT’s written consent. 6.13 INTEGRATION AND AMENDMENT: This Agreement contains the entire understanding between the DISTRICT and CONSULTANT as to those matters contained herein. No other representations, covenants, undertakings or other prior or contemporaneous agreements, oral or written, respecting those matters, which are not specifically incorporated herein, may be deemed in any way to exist or to bind any of the parties hereto. Each party acknowledges that it has not executed this Agreement in reliance on any promise, representation or warranty not set forth herein. This Agreement may not be amended except by a writing signed by all parties hereto. 6.14 ASSIGNMENT: Neither party shall assign or transfer its interest in this Agreement without written consent of the other party. All terms, conditions, and provisions of this Agreement shall inure to and shall bind each of the parties hereto, and each of their respective heirs, executors, administrators, successors, and assigns. 6.15 GOVERNING LAW: This Agreement shall be construed as if it was jointly prepared by both parties hereto, and any uncertainty or ambiguity contained herein shall not be interpreted against the party drafting same. This Agreement shall be enforced and governed by the laws of the State of California. If any action is brought to interpret or enforce any term of this Agreement, the action shall be brought in a state court situated in the County of San Bernardino, State of California, or in a federal court with in rem jurisdiction over the Project. 6.16 HEADINGS: Article and Section headings in this Agreement are for convenience only and are not intended to be used in interpreting or construing the terms, covenants, and conditions of this Agreement. 6.17 PARTIAL INVALIDITY: If any term, covenant, condition, or provision of this Agreement is found by a court of competent jurisdiction to be invalid, void, or unenforceable, the remainder of the provisions hereof shall remain in full force and effect, and shall in no way be affected, impaired, or invalidated thereby. 6.18 EFFECT OF DISTRICT’S WAIVER: Any failure by the DISTRICT to enforce any provision of this Agreement, or any waiver thereof by the DISTRICT, shall not constitute a waiver of its right to enforce subsequent violations of the same or any other terms or conditions herein. 6.19 AUTHORITY: The individuals executing this Agreement represent and warrant that they have the legal capacity and authority to sign this Agreement on behalf of and to so bind their respective legal entities. Page 15 of 97 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first written above. EXHIBIT A 17 o Sample transportation is the laboratory’s responsibility and must meet Chain of Custody (COC) requirements, quality and efficiency standards Quality: o ELAP-Approved Quality Assurance Manual o Code of Ethics Policy o Method detection limits (MDLs) below the method reporting limits (MRL) o Laboratory Control Samples (LCS) and matrix spike (MS) conducted on each sample batch (for specified tests); and o MRL check conducted for each sample batch (for specified tests) Capability: o Accreditation – Laboratory license to perform testing. o Audit – most recent 3rd party audit report of quality systems o Proficiency Testing (PT) Results – Most recent 3rd party proficiency test results o Quality Assurance (QA) manual will demonstrate depth of policies and procedures. o Standard Operating Procedures (SOPs) – Laboratory procedures for analysis according to approved test methods o MALS – Method acceptance limits for each analytical method to illustrate precision and accuracy. o MDLs – Annual demonstration of capabilities to meet specific reporting limits. o Instrumentation – documentation of laboratory’s investments in and commitment to technological advancements o Turnaround time (TAT) is defined as the elapsed time between the pickup of samples by the Contractor (or their designee) and the receipt of analytical results by the specified SNRC contact listed on the sample Chain of Custody (COC). o The standard TAT and best available TAT by analyte is to be provided in the laboratory pricing form as part of Attachment B and will be considered in the evaluation of bids. Additional information on rush pricing is also to be included in the laboratory pricing form. As this project includes compliance monitoring for the State Water Resources Control Board, occasional rush requests are made for weekly sampling as required by regulations (e.g., in response to exceedances). o Weekly biosolids sampling is to have a maximum TAT of 5 days. Capacity: o Perform tasks and provide accurate results within agreed upon time. o Sample transportation and quality assurance periodic review. 18 Experience: o Lab Overview – summary of history, expertise, and management structure o Sample Experience – illustration of analytical capacity and ability to manage in a production environment. o Staffing – detail of staff education and industry experience o Clients – profile of types of work focus and opportunities to obtain feedback from 3 clients/references. o Laboratory Director/Manager Requirements: Bachelor’s degree in chemistry, Biology, Microbiology and/or environmental Engineering and a minimum of 10- years of experience Customer Service o Located within 55 miles of the SRNC at: 25376 5th Street San Bernardino, CA 92410 o Provide delivery and transportation of samples 7 days a week 365 days per year. o All sample pickups will be from SNRC, with pickup charges included in the quoted analytical prices; no additional or separate courier charges shall apply. o Web-based data reporting system o Provide sample results in EDF format for GeoTracker for specified analytes and monitoring locations. o Electronic Data Transfer (EDT) (WaterTrax, CDX, CLIP and SDWIS) capability o EDD (LIMS ) any capability o Exceedance Notification via email for SNRC requested parameters and SNRC defined limits o Billing invoices to be received within 30 days of reports. o The Proposer shall provide the laboratory’s policy/policies regarding late results and what level of discount would be applied under what circumstances (e.g., laboratory error). This information is to be provided in the laboratory pricing form as part of Attachment B and will be considered in the evaluation of bids. Program Management o Sample kits – provide description of the pre-labeled kits to be used along with ordering information. Confirm correct number of bottles for each kit delivered. Sample kits shall be sent to SNRC. Proposer to identify method by which sample kits will be dropped off (e.g., UPS, courier). Description of procedures taken to ensure correct bottles are delivered. Description of sample labels and requirements for sampler regarding bottle labeling (if any), cooler packing, chain of custody forms, and other sampler responsibilities. The ease with which the EVWD sampler can use sample 19 kits will be considered in the evaluation of bids under the category of “Understanding the District’s needs”. o Sample Return Method – ease of use, ability to meet analytical hold times and cost implications. o Order login and Acknowledgement – method for organizing work orders and communicating with the client any issues with the project in a timely manner. o Project management – specify a main point of contact assisted to the District and provide their resume. o QA/QC – Measure taken to assure accuracy, precision, completeness and correctness of data. o Contingency – plan to work assignments in the event of instrument failure or staff loss. o Reporting – ease of use and documentation of QA/QC o EDD/EDT – ease of use and cost implications for backend data management o Web Access – Ease of use and cost implications for backend data management o Billing – Itemized invoicing for ease of use for management and documentation of costs. The Laboratory shall comply with all applicable Federal, State and Local laws during the performance of work resulting from this RFP. 19 20 Laboratory Services Pricing and Requested Turnaround Times Laboratory shall complete this Proposal Price Schedule for analysis and activities required to complete work items described in the proposal and return it with their proposal. Alternate test methods may be proposed but may require EVWD to request approval from the State Water Resources Control Board regulators. All proposed prices and fees may be adjusted annually, based on the CPI, the base pricing shall be held through the contract performance period and shall include costs associated with all, equipment, materials, transportation, overhead, travel, profit, insurance, sales and other taxes, licenses, incidentals, and all other related costs necessary to provide the related services. Table 1 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 1 Chemical Oxygen Demand (COD)EPA 410.4 M-INF (COMP)Daily $15.00 x 365 =$5,475 No Yes $15.00 2 Biochemical Oxygen Demand, 5-day (BOD-5) SM 5210B M-INF (COMP)Daily $25.00 x 365 = $9,125 No Yes $25.00 3 Total Suspended Solids (TSS)SM 2540D M-INF (COMP)Daily $20.00 x 365 =$7,300 No Yes $20.00 4 Total Coliform*SM 9221 B; SM9223 REC-001 (GRAB)Daily $20.00 x 365 =$7,300 No Yes $20.00 5 Biochemical Oxygen Demand, 5-day (BOD-5) SM 5210B REC-001 (COMP)Daily $25.00 x 365 = $9,125 No Yes $25.00 6 Total Suspended Solids (TSS)SM 2540D REC-001 (COMP)Daily $20.00 x 365 =$7,300 No Yes $20.00 7 Total Nitrogen Calculation REC-002 (COMP) Twice Weekly $35.00 x 104 =$3,640 No Yes $35.00 8 Total Kjeldahl Nitrogen (TKN)EPA 351.2 REC-002 (COMP) Twice Weekly $0.00 x 104 =$0.00 No Yes $0.00 20 21 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 9 Nitrate (as Nitrogen)EPA 300.0 REC-002 (COMP) Twice Weekly $0.00 x 104 =$0.00 No Yes $0.00 10 Nitrite (as Nitrogen)EPA 300.0 REC-002 (COMP) Twice Weekly $0.00 x 104 =$0.00 No Yes $0.00 11 Total Organic Carbon (TOC)SM 5310C REC-001 (COMP)Weekly $30.00 x 52 =$1,560 No No $30.00 12 Total Organic Carbon (TOC)SM 5310C REC-002 (COMP)Weekly $30.00 x 52 =$1,560 No Yes $30.00 13 Nitrite (as Nitrogen)EPA 300.0 M-INF (COMP)Monthly $0.00 x 12 =$0.00 No Yes $0.00 14 Total Inorganic Nitrogen Calculation M-INF (COMP)Monthly $30.00 x 12 =$360 No Yes $30.00 15 Nitrite (as Nitrogen)EPA 300.0 M-INF (COMP)Monthly $0.00 x 12 =$0.00 No Yes $0.00 16 Ammonia (as Nitrogen)EPA 350.1 M-INF (COMP)Monthly $0.00 x 12 =$0.00 No Yes $0.00 17 Total Dissolved Solids (TDS)EPA 2540C M-INF (COMP)Monthly $25.00 x 12 =$300 No Yes $25.00 18 Nitrate (as Nitrogen)EPA 300.0 REC-001 (COMP)Monthly $0.00 x 12 =$0.00 Yes Yes $0.00 19 Nitrite (as Nitrogen)EPA 300.0 REC-001 (COMP)Monthly $0.00 x 12 =$0.00 Yes Yes $0.00 20 Ammonia (as Nitrogen) EPA 350.1, SM 4500- NH3 C-2011 REC-001 (COMP)Monthly $0.00 x 12 = $0.00 No Yes $0.00 21 Total Inorganic Nitrogen Calculation REC-001 (COMP)Monthly $30.00 12 $360 No Yes $30.00 21 22 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 22 Total Dissolved Solids (TDS)SM 2540C REC-001 (COMP)Monthly $25.00 x 12 =$300 Yes Yes $25.00 23 Iron EPA 200.7 REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 24 Lead EPA 200.8 REC-001 (COMP)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 25 Copper EPA 200.8 REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 26 Silver EPA 200.8 REC-001 (COMP)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 27 Thiobencarb EPA 525.5 REC-001 (COMP)Quarterly $0.00 x 4 =$0.00 Yes Yes $0.00 28 Zinc EPA 200.8 REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 29 Manganese EPA 200.8 REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 30 Chloride EPA 300.0 REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 31 Sulfate EPA 300.0 REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 32 Color SM 2120B REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 33 Odor SM 2150B REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 34 Methylene Blue- Activated SM 5540C REC-001 (COMP)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 22 23 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) Substances (MBAS) 35 Diclofenac LCMS NEG Panel A REC-001 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 36 Gemfibrozil LCMS NEG Panel A REC-001 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 37 Iopromide LCMS NEG Panel A REC-001 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 38 Ibuprofen LCMS NEG Panel B REC-001 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 39 Atenolol LCMS POS Panel A REC-001 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 40 Primidone LCMS POS Panel A REC-001 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 41 Trimethoprim LCMS POS Panel A REC-001 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 42 Galaxolide PBDE_Pyrith roid (GC/MS) REC-001 (COMP)Quarterly $150.00 x 4 =$600 No Yes $150.00 43 Chromium (III) Calculation from EPA 200.8 for Total Chromium and EPA 218.6 for REC-001 (GRAB)Quarterly $30.00 x 4 =$120 Yes Yes $30.00 23 24 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) Chromium (VI) 44 N- Nitrosomorpholin e (NMOR) EEA 521.1 REC-001 (GRAB)Quarterly $68.75 x 4 =$275 No Yes $68.75 45 n- Nitrosodimethyla mine (NDMA) EEA 521.1 REC-001 (GRAB)Quarterly $68.75 x 4 =$275 Yes Yes $68.75 46 n-Nitrosodi-n- propylamine (NDPA) EEA 521.1 REC-001 (GRAB)Quarterly $68.75 x 4 =$275 Yes Yes $68.75 47 n- Nitrosodiethylami ne (NDEA) EEA 521.1 REC-001 (GRAB)Quarterly $68.75 x 4 =$275 Yes Yes $68.75 48 Asbestos EPA 100.2 REC-001 (GRAB)Quarterly $225.00 x 4 =$900 Yes Yes $225.00 49 2,3,7,8-TCDD (Dioxin)EPA 1613B REC-001 (GRAB)Quarterly $300.00 x 4 =$1,200 Yes Yes $300.00 50 Boron EPA 200.7; EPA 200.8 REC-001 (GRAB)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 51 Aluminum EPA 200.8 REC-001 (GRAB)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 52 Antimony EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 53 Arsenic EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 24 25 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 54 Barium EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 55 Beryllium EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 56 Cadmium EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 57 Total Chromium EPA 200.8 REC-001 (GRAB)Quarterly $0.00 x 4 =$0.00 Yes Yes $0.00 58 Mercury EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 59 Nickel EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 60 Selenium EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 61 Thallium EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 62 Uranium EPA 200.8 REC-001 (GRAB)Quarterly $25.00 x 4 =$100 Yes Yes $25.00 63 Vanadium EPA 200.8 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 64 Chromium (VI)EPA 218.6 REC-001 (GRAB)Quarterly $0.00 x 4 =$0.00 Yes Yes $0.00 65 Nitrate (as Nitrogen)EPA 300.0 REC-001 (GRAB)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 66 Chlorite EPA 300.0 REC-001 (GRAB)Quarterly $45.00 x 4 =$180 Yes Yes $45.00 25 26 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 67 Chlorate EPA 300.0 REC-001 (GRAB)Quarterly $45.00 x 4 =$180 Yes Yes $45.00 68 Bromate EPA 317.0 REC-001 (GRAB)Quarterly $45.00 x 4 =$180 Yes Yes $45.00 69 Perchlorate EPA 331.0 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 70 Cyanide EPA 335.4 REC-001 (GRAB)Quarterly $7.00 x 4 =$28 Yes Yes $7.00 71 Ammonia (as Nitrogen)EPA 350.1 REC-001 (GRAB)Quarterly $25.00 x 4 =$100 No Yes $25.00 72 1,2-Dibromo-3- chloropropane (DBCP) EPA 504.1 REC-001 (GRAB)Quarterly $32.50 x 4 =$130 Yes Yes $32.50 73 Ethylene Dibromide EPA 504.1 REC-001 (GRAB)Quarterly $32.50 x 4 =$130 Yes Yes $32.50 74 Alachlor EPA 505 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 75 Chlordane EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 76 Endrin EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 77 Heptachlor EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 78 Heptachlor Epoxide EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 79 Lindane (gamma- BHC)EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 26 27 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 80 Methoxychlor EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 81 Polychlorinated Biphenyls EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 82 Toxaphene EPA 505 REC-001 (GRAB)Quarterly $17.50 x 4 =$70 Yes Yes $17.50 83 Dieldrin EPA 505 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 84 2,4- Dichlorophenoxya cetic acid (2,4-D) EPA 515.4 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 85 2,4,5-TP (Silvex)EPA 515.4 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 86 Bentazon EPA 515.4 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 87 Dalapon EPA 515.4 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 88 Dinoseb EPA 515.4 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 89 Pentachloropheno l EPA 515.4 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 90 Picloram EPA 515.4 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 91 1,4-Dioxane EPA 522 REC-001 (GRAB)Quarterly $175.00 x 4 =$700 Yes Yes $175.00 92 1,1- Dichloroethane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 27 28 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 93 1,1- Dichloroethylene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 94 1,1,1- Trichloroethane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 95 1,1,2-Trichloro- 1,2,2- Trifluoroethane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 96 1,1,2- Trichloroethane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 97 1,1,2,2- Tetrachloroethan e EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 = $24.24 Yes Yes $6.06 98 1,2- Dichlorobenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 99 1,2- Dichloroethane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 100 1,2- Dichloropropane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 101 1,2,4- Trichlorobenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 102 1,3- Dichloropropene ( 1,3- Dichloropropylene ) EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 103 1,4- Dichlorobenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 28 29 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 104 Benzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 105 Carbon Tetrachloride EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 106 Chlorobenzene (Monochlorobenz ene) EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 107 cis-1,2- Dichloroethylene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 108 Dichloromethane (Methylene chloride) EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 = $24.24 Yes Yes $6.06 109 Ethylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 110 Methyl-tert-butyl Ether (MTBE)EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 111 Styrene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 112 Tetrachloroethyle ne EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 113 Toluene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 114 1,2-Trans- Dichloroethylene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 115 Trichloroethylene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 29 30 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 116 Trichlorofluorome thane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 117 Vinyl Chloride EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 118 Xylenes (m,p)EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 119 Total trihalomethanes EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 120 1,2,4- Trimethylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 121 1,3,5- Trimethylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 122 2-Chlorotoluene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 123 4-Chlorotoluene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 124 Carbon disulfide EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 125 Dichlorodifluoro- methane (Freon 12) EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 = $24.24 Yes Yes $6.06 126 Isopropylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 127 Methyl isobutyl ketone (MIBK)EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 30 31 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 128 n-Butylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 129 n-Propylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 130 Naphthalene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 131 sec-Butylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 132 tert- Butylbenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 133 Tertiary butyl alcohol (TBA)EPA 524.2 REC-001 (GRAB)Quarterly $50 x 4 =$200 Yes Yes $50 134 Chloroethane EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 135 1,1- dichloroethylene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 136 Methyl chloride EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 137 Methyl bromide EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 138 1,3- dichlorobenzene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 139 Hexachlorobutadi ene EPA 524.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 140 Atrazine EPA 525.2 REC-001 (GRAB)Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 31 32 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 141 Benzo(a)Pyrene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 142 Di(2- ethylhexyl)adipate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 = $28.28 Yes Yes $7.07 143 Di(2- ethylhexyl)phthal ate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 = $28.28 Yes Yes $7.07 144 Hexachlorobenze ne EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 145 Hexachlorocyclop entadiene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 146 Molinate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 147 Simazine EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 148 Thiobencarb EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 149 Diazinon EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 150 Propachlor EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 151 Aldrin EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 152 4,4’-DDT EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 32 33 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 153 4,4’-DDE EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 154 4,4’-DDD EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 155 Alpha-endosulfan EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 156 Beta-endosulfan EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 157 Endosulfan sulfate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 158 Endrin aldehyde EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 159 Alpha-BHC EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 160 Beta-BHC EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 161 Delta-BHC EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 162 Acenaphthene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 163 2,4-dinitrotoluene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 164 2,6-dinitrotoluene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 165 Fluoranthene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 33 34 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 166 Isophorone EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 167 Bis(2-ethylhexyl) phthalate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 168 Butyl benzyl phthalate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 169 Di-n-butyl phthalate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 170 Di-n-octyl phthalate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 171 Diethyl phthalate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 172 Dimethyl phthalate EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 173 Benzo(a)anthrace ne EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 174 Benzo(b)fluoranth ene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 175 Benzo(k)fluoranth ene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 176 Chrysene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 177 Acenaphthylene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 178 Anthracene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 34 35 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 179 1,12- benzoperylene [benzo(g,h,i)peryl ene] EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 180 Fluorene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 181 Phenanthrene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 182 1,2,5,6- dibenzanthracene [dibenzo(a,h)anth racene] EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 = $28.28 Yes Yes $7.07 183 Indeno(1,2,3-cd) pyrene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 184 Pyrene EPA 525.2 REC-001 (GRAB)Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 185 Carbofuran EPA 531.2 REC-001 (GRAB)Quarterly $42.50 x 4 =$170 Yes Yes $42.50 186 Oxamyl EPA 531.2 REC-001 (GRAB)Quarterly $42.50 x 4 =$170 Yes Yes $42.50 187 Perfluorobutanes ulfonic acid (PFBS)EPA 537.1 REC-001 (GRAB)Quarterly $110.00 x 4 =$440 Yes Yes $110.00 188 Perfluorooctane sulfonate (PFOS)EPA 537.1 REC-001 (GRAB)Quarterly $110.00 x 4 =$440 Yes Yes $110.00 189 Perfluorooctanoic acid (PFOA)EPA 537.1 REC-001 (GRAB)Quarterly $110.00 x 4 =$440 Yes Yes $110.00 35 36 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 190 PFHxS EPA 537.1 REC-001 (GRAB)Quarterly $110 x 4 =$440 Yes Yes $110 191 Glyphosate EPA 547 REC-001 (GRAB)Quarterly $85.00 x 4 =$340 Yes Yes $85.00 192 Endothall EPA 548.1 REC-001 (GRAB)Quarterly $120.00 x 4 =$480 Yes Yes $120.00 193 Diquat EPA 549.2 REC-001 (GRAB)Quarterly $120.00 x 4 =$480 Yes Yes $120.00 194 Formaldehyde EPA 556 REC-001 (GRAB)Quarterly $160.00 x 4 =$640 Yes Yes $160.00 195 Acrolein EPA 624.1 REC-001 (GRAB)Quarterly $33.33 x 4 =$133.32 Yes Yes $33.33 196 Acrylonitrile EPA 624.1 REC-001 (GRAB)Quarterly $33.33 x 4 =$133.32 Yes Yes $33.33 197 2-chloroethyl vinyl ether EPA 624.1 REC-001 (GRAB)Quarterly $33.33 x 4 =$133.32 Yes Yes $33.33 198 2,4,6- trichlorophenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 199 3-methyl-4- chlorophenol (P- chloro-m-cresol) EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 200 2-chlorophenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 201 2,4- dichlorophenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 202 Perfluorooctanoic acid (PFOA)EPA 537.1 REC-001 (GRAB)Quarterly $110.00 x 4 =$440 Yes Yes $110.00 36 37 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 203 2,4- dimethylphenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 204 2-nitrophenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 205 4-nitrophenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 206 2,4-dinitrophenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 207 2-methyl-4,6- dinitrophenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 208 Phenol EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 209 Benzidine EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 210 Hexachloroethane EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 211 Bis(2-chloroethyl) ether EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 212 2- chloronaphthalen e EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 = $51.44 Yes Yes $12.86 213 3,3’- Dichlorobenzidine EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 214 1,2- diphenylhydrazine EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 215 4-chlorophenyl phenyl ether EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 37 38 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 216 4-bromophenyl phenyl ether EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 217 Bis(2- chloroisopropyl) ether EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 = $51.44 Yes Yes $12.86 218 Bis(2- chloroethoxy) methane EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 = $51.44 Yes Yes $12.86 219 N- nitrosodiphenyla mine EPA 625.1 REC-001 (GRAB)Quarterly $12.86 x 4 = $51.44 Yes Yes $12.86 220 Nitrobenzene EPA 625.1; EPA 524.2 REC-001 (GRAB)Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 221 Ethylene glycol EPA 8015C REC-001 (GRAB)Quarterly $150.00 x 4 =$600 Yes Yes $150.00 222 2,4,6- Trinitrotoluene (TNT) EPA 8330A; EPA 8321A REC-001 (GRAB)Quarterly $91.67 x 4 = $366.68 Yes Yes $91.67 223 HMX EPA 8330A; EPA 8321A REC-001 (GRAB)Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 224 RDX EPA 8330A; EPA 8321A REC-001 (GRAB)Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 225 Gross beta particle activity EPA 900.0 REC-001 (GRAB)Quarterly $50.00 x 4 =$200 Yes Yes $50.00 226 Gross alpha particle activity EPA 900.0; SM 7110C REC-001 (GRAB)Quarterly $35.00 x 4 =$140 Yes Yes $35.00 38 39 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 227 Combined Radium-226 and Radium-228 EPA 903 (for Radium- 226) and EPA 904 (for Radium- 228) REC-001 (GRAB)Quarterly $320.00 x 4 =$1,280 Yes Yes (20) $320.00 228 Strontium-90 EPA 905.0 REC-001 (GRAB)Quarterly $200.00 x 4 =$800 Yes Yes (30) $200.00 229 Tritium EPA 906.0 REC-001 (GRAB)Quarterly $100.00 x 4 =$400 Yes Yes (20) $100.00 230 Total Fluorescence In-house Total Fluorescenc e (TF) by fluorescenc e regional integration (FRI) Rev 0.1-2024 (Laboratory: Trussell Technologie s - Pasadena) REC-001 (GRAB)Quarterly x 4 =No No 231 Gemfibrozil LCMS PPCP REC-001 (GRAB)Quarterly $350.00 x 4 =$1,400 No Yes $350.00 39 40 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 232 Iohexol LCMS PPCP REC-001 (GRAB)Quarterly $105.00 x 4 =$420 No Yes $105.00 233 Sucralose LCMS PPCP REC-001 (GRAB)Quarterly $105.00 x 4 =$420 No Yes $105.00 234 Sulfamethoxazole LCMS PPCP REC-001 (GRAB)Quarterly $105.00 x 4 =$420 No Yes $105.00 235 Total Dissolved Solids SM 2540C REC-001 (GRAB)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 236 Dissolved Organic Carbon SM 5310C REC-001 (GRAB)Quarterly $30.00 x 4 =$120 No Yes $30.00 237 Ultraviolet (UV) Light absorbance at 254 nm SM 5910B REC-001 (GRAB)Quarterly $30.00 x 4 = $120 No Yes $30.00 238 Haloacetic acids (five) SM 6251B; EPA 552.2 REC-001 (GRAB)Quarterly $65.00 x 4 =$260 Yes Yes $65.00 239 Fluoride SM4500_F_ C REC-001 (GRAB)Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 240 1,2,3- Trichloropropane (1,2,3-TCP) SRL 524M- TCP; DWRL_123T CP REC-001 (GRAB)Quarterly $40.00 x 4 =$160 Yes Yes $40.00 40 41 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 241 Estrogen receptor-α (ER-α) Trussell Technologie s In-house method B- ERI-REV-01- 2022 (Laboratory: Trussell Tech - Cardiff-by- the-Sea) REC-001 (GRAB)Quarterly $5,000.00 x 4 =$20,000 No No $5,000.00 242 Aryl hydrocarbon receptor (AhR) Trussell Technologie s In-house method B- ERI-REV-01- 2022 (Laboratory: Trussell Tech - Cardiff-by- the-Sea) REC-001 (GRAB)Quarterly $5,000.00 x 4 =$20,000 No No $5,000.00 243 Atenolol LCMS POS Panel A REC-002 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 244 Diclofenac LCMS NEG Panel A REC-002 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 41 42 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 245 Galaxolide PBDE_Pyrith roid (GC/MS) REC-002 (COMP)Quarterly $150.00 x 4 =$420 No Yes $150.00 246 Gemfibrozil LCMS NEG Panel A REC-002 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 247 Ibuprofen LCMS NEG Panel B REC-002 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 248 Iopromide LCMS NEG Panel A REC-002 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 249 Primidone LCMS POS Panel A REC-002 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 250 Trimethoprim LCMS POS Panel A REC-002 (COMP)Quarterly $105.00 x 4 =$420 No Yes $105.00 251 Total Nitrogen Calculation MW-A (s,m,d)Quarterly $35.00 x 12 =$420 Yes Yes $35.00 252 Chromium (III) Calculation from EPA 200.8 for Total Chromium and EPA 218.6 for Hexavalent Chromium MW-A (s,m,d)Quarterly $30.00 x 12 =$360 Yes Yes $30.00 253 N- Nitrosomorpholin e (NMOR) EEA 521.1 MW-A (s,m,d)Quarterly $68.75 x 12 =$825 No Yes $68.75 42 43 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 254 n- Nitrosodimethyla mine (NDMA) EEA 521.1 MW-A (s,m,d)Quarterly $68.75 x 12 =$825 Yes Yes $68.75 255 N-Nitrosodi-n- Propylamine (NDPA) EEA 521.1 MW-A (s,m,d)Quarterly $68.75 x 12 =$825 Yes Yes $68.75 256 Asbestos EPA 100.2 MW-A (s,m,d)Quarterly $225.00 x 12 =$2,700 Yes Yes $225.00 257 2,3,7,8-TCDD (Dioxin)EPA 1613B MW-A (s,m,d)Quarterly $300.00 x 12 =$3,600 Yes Yes $300.00 258 Turbidity EPA 180.1 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 259 Iron EPA 200.7 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 260 Mercury EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 261 Manganese EPA 200.8 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 262 Copper EPA 200.8 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 263 Aluminum EPA 200.8 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 264 Silver EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 265 Zinc EPA 200.8 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 43 44 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 266 Antimony EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 267 Arsenic EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 268 Beryllium EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 269 Cadmium EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 270 Chromium (Total)EPA 200.8 MW-A (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 271 Copper EPA 200.8 MW-A (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 272 Lead EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 273 Nickel EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 274 Selenium EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 275 Silver EPA 200.8 MW-A (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 276 Thallium EPA 200.8 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 277 Zinc EPA 200.8 MW-A (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 278 Chromium (VI)EPA 218.6 MW-A (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 44 45 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 279 Chloride EPA 300.0 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 280 Sulfate EPA 300.0 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 281 Nitrate (as Nitrogen)EPA 300.0 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 282 Nitrite (as Nitrogen)EPA 300.0 MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 283 Cyanide EPA 335.4 MW-A (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 284 Ammonia (as Nitrogen)EPA 350.1 MW-A (s,m,d)Quarterly $20.00 x 12 =$240 No Yes $20.00 285 Total Kjeldahl Nitrogen (TKN)EPA 351.2 MW-A (s,m,d)Quarterly $0.00 x 12 =$0 No Yes $0.00 286 Chlordane EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 287 Dieldrin EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 288 Endrin EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 289 gamma-BHC EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 290 Heptachlor EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 291 Heptachlor Epoxide EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 45 46 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 292 Polychlorinated biphenyls EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 293 Toxaphene EPA 505 MW-A (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 294 Pentachloropheno l EPA 515.4 MW-A (s,m,d)Quarterly $75.00 x 12 =$900 Yes Yes $75.00 295 1,4-Dioxane EPA 522 MW-A (s,m,d)Quarterly $175.00 x 12 =$2,100 Yes Yes $175.00 296 1,1,1- Trichloroethane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 297 1,1- Dichloroethane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 298 1,1- Dichloroethylene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 299 1,2- Dichlorobenzene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 300 1,2-Trans- Dichloroethylene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 301 1,3- Dichlorobenzene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 302 Bromoform EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 303 Chlorobenzene (Monochlorobenz ene) EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 = $72.72 Yes Yes $6.06 304 Chlorodibromome thane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 46 47 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 305 Chloroethane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 306 Chloroform EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 307 Dichlorobromome thane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 308 Hexachlorobutadi ene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 309 Methyl Bromide EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 310 Methyl Chloride EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 311 Methylene Chloride EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 312 Naphthalene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 313 Methyl-tert-butyl Ether (MTBE)EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 314 1,1,2,2- Tetrachloroethan e EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 315 1,1,2- Trichloroethane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 316 1,2,4- Trichlorobenzene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 317 1,2- Dichloroethane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 47 48 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 318 1,2- Dichloropropane EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 319 1,3- Dichloropropene ( 1,3- Dichloropropylene ) EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 320 1,4- Dichlorobenzene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 321 Benzene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 322 Carbon Tetrachloride EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 323 Tetrachloroethyle ne EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 324 Trichloroethylene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 325 Vinyl Chloride EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 326 Ethylbenzene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 327 Toluene EPA 524.2 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 328 Hexachloroethane EPA 524.2; EPA 625.1 MW-A (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 329 Thiobencarb EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 48 49 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 330 2,4-Dinitrotoluene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 331 2,6-Dinitrotoluene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 332 4,4’-DDD EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 333 4,4’-DDE EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 334 4,4’-DDT EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 335 Acenaphthene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 336 Acenaphthylene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 337 Aldrin EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 338 alpha-BHC EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 339 alpha-Endosulfan EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 340 Anthracene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 341 Benzo(a)Anthrace ne EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 342 Benzo(a)Pyrene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 49 50 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 343 Benzo(b)Fluorant hene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 344 Benzo(k)Fluoranth ene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 345 beta-BHC EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 346 beta-Endosulfan EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 347 Bis(2-Ethylhexyl) Phthalate EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 348 Butyl benzyl Phthalate EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 349 Chrysene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 350 delta-BHC EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 351 1,2,5,6- dibenzanthracene [dibenzo(a,h)anth racene] EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 352 Diethyl Phthalate EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 353 Dimethyl Phthalate EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 354 Di-n-Butyl Phthalate EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 50 51 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 355 Di-n-Octyl Phthalate EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 356 Endosulfan Sulfate EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 357 Endrin Aldehyde EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 358 Fluoranthene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 359 Fluorene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 360 Hexachlorobenze ne EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 361 Hexachlorocyclop entadiene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 362 Indeno(1,2,3-cd) Pyrene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 363 Isophorone EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 364 Phenanthrene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 365 Pyrene EPA 525.2 MW-A (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 366 Perfluorooctane sulfonate (PFOS)EPA 537.1 MW-A (s,m,d)Quarterly $150.00 x 12 =$1,800 No Yes $150.00 367 Perfluorooctanoic acid (PFOA)EPA 537.1 MW-A (s,m,d)Quarterly $150.00 x 12 =$1,800 No Yes $150.00 51 52 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 368 2-Chloroethyl vinyl Ether EPA 624.1 MW-A (s,m,d)Quarterly $33.33 x 12 =$399.96 Yes Yes $33.33 369 Acrolein EPA 624.1 MW-A (s,m,d)Quarterly $33.33 x 12 =$399.96 Yes Yes $33.33 370 Acrylonitrile EPA 624.1 MW-A (s,m,d)Quarterly $33.33 x 12 =$399.96 Yes Yes $33.33 371 1,2- Diphenylhydrazin e EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 372 2,4,6- Trichlorophenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 373 2,4- Dichlorophenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 374 2,4- Dimethylphenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 375 2- Chloronaphthalen e EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 376 2-Methyl-4,6- Dinitrophenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 377 2-Nitrophenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 378 3,3’- Dichlorobenzidine EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 379 3-methyl-4- chlorophenol (P- chloro-m-cresol) EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 52 53 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 380 4-Bromophenyl Phenyl Ether EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 381 4-Chlorophenyl Phenyl Ether EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 382 4-Nitrophenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 383 Benzidine EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 384 Benzo(ghi)Perylen e EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 385 Bis(2- Chloroethoxy) Methane EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 386 Bis(2-Chloroethyl) Ether EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 387 Bis(2- Chloroisopropyl) Ether EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 388 N- Nitrosodiphenyla mine EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 389 2,4-Dinitrophenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 390 2-Chlorophenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 391 Phenol EPA 625.1 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 53 54 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 392 Nitrobenzene EPA 625.1; EPA 524.2 MW-A (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 393 Total Fluorescence In-house Total Fluorescenc e (TF) by fluorescenc e regional integration (FRI) Rev 0.1-2024 (Laboratory: Trussell Technologie s - Pasadena) MW-A (s,m,d)Quarterly N/A x 12 =No No 394 Gemfibrozil LCMS PPCP MW-A (s,m,d)Quarterly $350.00 x 12 =$4,200 No Yes $350.00 395 Iohexol LCMS PPCP MW-A (s,m,d)Quarterly $175.00 x 12 =$2,100 No Yes $175.00 396 Sucralose LCMS PPCP MW-A (s,m,d)Quarterly $175.00 x 12 =$2,100 No Yes $175.00 397 Sulfamethoxazole LCMS PPCP MW-A (s,m,d)Quarterly $350.00 x 12 =$4,200 No Yes $350.00 398 Color SM 2120B MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 54 55 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 399 Odor SM 2150B MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 400 Specific conductance SM 2510B MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 401 Total Dissolved Solids (TDS)SM 2540C MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 402 Dissolved Organic Carbon SM 5310C MW-A (s,m,d)Quarterly $30.00 x 12 =$360 No Yes $30.00 403 Total Organic Carbon (TOC)SM 5310C MW-A (s,m,d)Quarterly $30.00 x 12 =$360 Yes Yes $30.00 404 Foaming Agents (MBAS)SM 5540C MW-A (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 405 Ultraviolet (UV) Light absorbance at 254 nm SM 5910B MW-A (s,m,d)Quarterly $30.00 x 12 =$360 No Yes $30.00 406 Estrogen receptor-α (ER-α) Trussell Technologie s In-house method B- ERI-REV-01- 2022 (Laboratory: Trussell Tech - Cardiff-by- the-Sea) MW-A (s,m,d)Quarterly $5,000.00 x 12 =$60,000 No No $5,000.00 55 56 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 407 Aryl hydrocarbon receptor (AhR) Trussell Technologie s In-house method B- ERI-REV-01- 2022 (Laboratory: Trussell Tech - Cardiff-by- the-Sea) MW-A (s,m,d)Quarterly $5,000.00 x 12 =$60,000 No No $5,000.00 408 Total Nitrogen Calculation MW-B (s,m,d)Quarterly $35.00 x 12 =$420 Yes Yes $35.00 409 Chromium (III) Calculation from EPA 200.8 for Total Chromium and EPA 218.6 for Hexavalent Chromium MW-B (s,m,d)Quarterly $30.00 x 12 =$360 Yes Yes $30.00 410 n- Nitrosodimethyla mine (NDMA) EEA 521.1 MW-B (s,m,d)Quarterly $137.50 x 12 =$1,650 Yes Yes $137.50 56 57 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 411 N-Nitrosodi-n- Propylamine (NDPA) EEA 521.1 MW-B (s,m,d)Quarterly $137.50 x 12 =$1,650 Yes Yes $137.50 412 Asbestos EPA 100.2 MW-B (s,m,d)Quarterly $225.00 x 12 =$2,700 Yes Yes $225.00 413 2,3,7,8-TCDD (Dioxin)EPA 1613B MW-B (s,m,d)Quarterly $300.00 x 12 =$3,600 Yes Yes $300.00 414 Turbidity EPA 180.1 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 415 Iron EPA 200.7 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 416 Manganese EPA 200.8 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 417 Copper EPA 200.8 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 418 Aluminum EPA 200.8 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 419 Silver EPA 200.8 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 420 Zinc EPA 200.8 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 421 Antimony EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 422 Arsenic EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 423 Beryllium EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 57 58 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 424 Cadmium EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84 Yes Yes $7.00 425 Chromium (Total)EPA 200.8 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 426 Copper EPA 200.8 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 427 Lead EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84.00 Yes Yes $7.00 428 Mercury EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84.00 Yes Yes $7.00 429 Nickel EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84.00 Yes Yes $7.00 430 Selenium EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84.00 Yes Yes $7.00 431 Silver EPA 200.8 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 432 Thallium EPA 200.8 MW-B (s,m,d)Quarterly $7.00 x 12 =$84.00 Yes Yes $7.00 433 Zinc EPA 200.8 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 434 Chromium (VI)EPA 218.6 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 435 Chloride EPA 300.0 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 436 Sulfate EPA 300.0 MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 58 59 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 437 Nitrate (as Nitrogen)EPA 300.0 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 438 Nitrite (as Nitrogen)EPA 300.0 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 Yes Yes $0.00 439 Cyanide EPA 335.4 MW-B (s,m,d)Quarterly $7.00 x 12 =$84.00 Yes Yes $7.00 440 Ammonia (as Nitrogen)EPA 350.1 MW-B (s,m,d)Quarterly $20.00 x 12 =$240.00 Yes Yes $20.00 441 Total Kjeldahl Nitrogen (TKN)EPA 351.2 MW-B (s,m,d)Quarterly $0.00 x 12 =$0.00 No Yes $0.00 442 Chlordane EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 443 Dieldrin EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 444 Endrin EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 445 gamma-BHC EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 446 Heptachlor EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 447 Heptachlor Epoxide EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 448 Polychlorinated biphenyls EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 449 Toxaphene EPA 505 MW-B (s,m,d)Quarterly $17.50 x 12 =$210 Yes Yes $17.50 59 60 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 450 Pentachloropheno l EPA 515.4 MW-B (s,m,d)Quarterly $75.00 x 12 =$900 Yes Yes $75.00 451 1,1,1- Trichloroethane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 452 1,1- Dichloroethane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 453 1,1- Dichloroethylene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 454 1,2- Dichlorobenzene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 455 1,2-Trans- Dichloroethylene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 456 1,3- Dichlorobenzene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 457 Bromoform EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 458 Chlorobenzene (Monochlorobenz ene) EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 459 Chlorodibromome thane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 460 Chloroethane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 461 Chloroform EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 462 Dichlorobromome thane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 60 61 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 463 Hexachlorobutadi ene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 464 Methyl Bromide EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 465 Methyl Chloride EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 466 Methylene Chloride EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 467 Naphthalene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 468 Methyl-tert-butyl Ether (MTBE)EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 469 1,1,2,2- Tetrachloroethan e EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 470 1,1,2- Trichloroethane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 471 1,2,4- Trichlorobenzene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 472 1,2- Dichloroethane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 473 1,2- Dichloropropane EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 474 1,3- Dichloropropene ( 1,3- EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 61 62 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) Dichloropropylene ) 475 1,4- Dichlorobenzene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 476 Benzene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 477 Carbon Tetrachloride EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 478 Tetrachloroethyle ne EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 479 Trichloroethylene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 480 Vinyl Chloride EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 481 Ethylbenzene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 482 Toluene EPA 524.2 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 483 Hexachloroethane EPA 524.2; EPA 625.1 MW-B (s,m,d)Quarterly $6.06 x 12 =$72.72 Yes Yes $6.06 484 Thiobencarb EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 485 2,4-Dinitrotoluene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 486 2,6-Dinitrotoluene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 62 63 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 487 4,4’-DDD EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 488 4,4’-DDE EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 489 4,4’-DDT EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 490 Acenaphthene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 491 Acenaphthylene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 492 Aldrin EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 493 alpha-BHC EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 494 alpha-Endosulfan EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 495 Anthracene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 496 Benzo(a)Anthrace ne EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 497 Benzo(a)Pyrene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 498 Benzo(b)Fluorant hene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 499 Benzo(k)Fluoranth ene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 63 64 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 500 beta-BHC EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 501 beta-Endosulfan EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 502 Bis(2-Ethylhexyl) Phthalate EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 503 Butyl benzyl Phthalate EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 504 Chrysene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 505 delta-BHC EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 506 1,2,5,6- dibenzanthracene [dibenzo(a,h)anth racene] EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 507 Diethyl Phthalate EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 508 Dimethyl Phthalate EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 509 Di-n-Butyl Phthalate EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 510 Di-n-Octyl Phthalate EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 511 Endosulfan Sulfate EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 64 65 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 512 Endrin Aldehyde EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 513 Fluoranthene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 514 Fluorene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 515 Hexachlorobenze ne EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 516 Hexachlorocyclop entadiene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 517 Indeno(1,2,3-cd) Pyrene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 518 Isophorone EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 519 Phenanthrene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 520 Pyrene EPA 525.2 MW-B (s,m,d)Quarterly $7.07 x 12 =$84.84 Yes Yes $7.07 521 2-Chloroethyl vinyl Ether EPA 624.1 MW-B (s,m,d)Quarterly $33.33 x 12 =$399.96 Yes Yes $33.33 522 Acrolein EPA 624.1 MW-B (s,m,d)Quarterly $33.33 x 12 =$399.96 Yes Yes $33.33 523 Acrylonitrile EPA 624.1 MW-B (s,m,d)Quarterly $33.33 x 12 =$399.96 Yes Yes $33.33 524 1,2- Diphenylhydrazin e EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 65 66 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 525 2,4,6- Trichlorophenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 526 2,4- Dichlorophenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 527 2,4- Dimethylphenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 528 2- Chloronaphthalen e EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 529 2-Methyl-4,6- Dinitrophenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 530 2-Nitrophenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 531 3,3’- Dichlorobenzidine EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 532 3-methyl-4- chlorophenol (P- chloro-m-cresol) EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 533 4-Bromophenyl Phenyl Ether EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 534 4-Chlorophenyl Phenyl Ether EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 535 4-Nitrophenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 536 Benzidine EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 66 67 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 537 Benzo(ghi)Perylen e EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 538 Bis(2- Chloroethoxy) Methane EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 539 Bis(2-Chloroethyl) Ether EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 540 Bis(2- Chloroisopropyl) Ether EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 541 N- Nitrosodiphenyla mine EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 542 2,4-Dinitrophenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 543 2-Chlorophenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 544 Phenol EPA 625.1 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 545 Nitrobenzene EPA 625.1; EPA 524.2 MW-B (s,m,d)Quarterly $10.91 x 12 =$130.92 Yes Yes $10.91 546 Color SM 2120B MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 547 Odor SM 2150B MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 548 Specific conductance SM 2510B MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 67 68 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 549 Total Dissolved Solids SM 2540C MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 550 Total Organic Carbon SM 5310C MW-B (s,m,d)Quarterly $30.00 x 12 =$360 Yes Yes $30.00 551 Foaming Agents (MBAS)SM 5540C MW-B (s,m,d)Quarterly $4.63 x 12 =$55.56 Yes Yes $4.63 552 Chromium (III) Calculation from EPA 200.8 for Total Chromium and EPA 218.6 for Hexavalent Chromium Plant 120 Quarterly $30.00 x 4 =$120 Yes Yes $30.00 553 n- Nitrosodimethyla mine (NDMA) EEA 521.1 Plant 120 Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 554 n-Nitrosodi-n- propylamine (NDPA) EEA 521.1 Plant 120 Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 555 n- Nitrosodiethylami ne (NDEA) EEA 521.1 Plant 120 Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 556 Asbestos EPA 100.2 Plant 120 Quarterly $225.00 x 4 =$900 Yes Yes $225.00 557 2,3,7,8-TCDD (Dioxin)EPA 1613B Plant 120 Quarterly $300.00 x 4 =$1,200 Yes Yes $300.00 68 69 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 558 Turbidity EPA 180.1 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 559 Iron EPA 200.7 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 560 Boron EPA 200.7; EPA 200.8 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 561 Manganese EPA 200.8 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 562 Copper EPA 200.8 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 563 Aluminum EPA 200.8 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 564 Silver EPA 200.8 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 565 Zinc EPA 200.8 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 566 Antimony EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 567 Arsenic EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 568 Barium EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 569 Beryllium EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 570 Cadmium EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 571 Chromium (Total)EPA 200.8 Plant 120 Quarterly $0.00 x 4 =$0 Yes Yes $0.00 572 Mercury EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 573 Nickel EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 574 Selenium EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 575 Thallium EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 576 Uranium EPA 200.8 Plant 120 Quarterly $25.00 x 4 =$100 Yes Yes $25.00 577 Vanadium EPA 200.8 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 578 Chromium (VI)EPA 218.6 Plant 120 Quarterly $0.00 x 4 =$0 Yes Yes $0.00 69 70 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 579 Nitrate (as Nitrogen)EPA 300.0 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 580 Nitrite (as Nitrogen)EPA 300.0 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 581 Nitrite + nitrite (as Nitrogen)EPA 300.0 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 582 Chloride EPA 300.0 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 583 Sulfate EPA 300.0 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 584 Chlorite EPA 300.0 Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 585 Chlorate EPA 300.0 Plant 120 Quarterly $45.00 x 4 =$180 Yes Yes $45.00 586 Bromate EPA 317.0 Plant 120 Quarterly $45.00 x 4 =$180 Yes Yes $45.00 587 Perchlorate EPA 331.0 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 588 Cyanide EPA 335.4 Plant 120 Quarterly $7.00 x 4 =$28 Yes Yes $7.00 589 1,2-Dibromo-3- chloropropane (DBCP) EPA 504.1 Plant 120 Quarterly $32.50 x 4 =$130 Yes Yes $32.50 590 Ethylene Dibromide EPA 504.1 Plant 120 Quarterly $32.50 x 4 =$130 Yes Yes $32.50 591 Alachlor EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 592 Chlordane EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 593 Endrin EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 594 Heptachlor EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 595 Heptachlor Epoxide EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 70 71 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 596 Lindane (gamma- BHC)EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 597 Methoxychlor EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 598 Polychlorinated Biphenyls EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 599 Toxaphene EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 600 Dieldrin EPA 505 Plant 120 Quarterly $17.50 x 4 =$70 Yes Yes $17.50 601 2,4- Dichlorophenoxya cetic acid (2,4-D) EPA 515.4 Plant 120 Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 602 2,4,5-TP (Silvex)EPA 515.4 Plant 120 Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 603 Bentazon EPA 515.4 Plant 120 Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 604 Dalapon EPA 515.4 Plant 120 Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 605 Dinoseb EPA 515.4 Plant 120 Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 606 Pentachloropheno l EPA 515.4 Plant 120 Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 607 Picloram EPA 515.4 Plant 120 Quarterly $12.86 x 4 =$51.44 Yes Yes $12.86 608 1,4-Dioxane EPA 522 Plant 120 Quarterly $175.00 x 4 =$700 Yes Yes $175.00 609 1,1,1- Trichloroethane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 610 Chlorobenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 611 1,2-Trans- Dichloroethylene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 612 Total trihalomethanes EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 71 72 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 613 Methyl isobutyl ketone (MIBK)EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 614 n-Butylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 615 Naphthalene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 616 Chloroethane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 617 1,1- dichloroethylene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 618 Methyl chloride EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 619 Methyl bromide EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 620 1,3- dichlorobenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 621 Hexachlorobutadi ene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 622 1,2,4- Trimethylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 623 1,3,5- Trimethylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 624 2-Chlorotoluene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 625 4-Chlorotoluene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 626 Carbon disulfide EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 627 Dichlorodifluoro- methane (Freon 12) EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 628 Isopropylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 72 73 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 629 n-Propylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 630 sec-Butylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 631 tert- Butylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 632 Tertiary butyl alcohol (TBA)EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 633 Methyl-tert-butyl Ether (MTBE)EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 634 1,1- Dichloroethane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 635 1,1- Dichloroethylene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 636 1,1,2-Trichloro- 1,2,2- Trifluoroethane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 637 1,1,2- Trichloroethane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 638 1,1,2,2- Tetrachloroethan e EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 639 1,2- Dichlorobenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 640 1,2- Dichloroethane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 641 1,2- Dichloropropane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 73 74 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 642 1,2,4- Trichlorobenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 643 1,3- Dichloropropene ( 1,3- Dichloropropylene ) EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 644 1,4- Dichlorobenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 645 Benzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 646 Carbon Tetrachloride EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 647 cis-1,2- Dichloroethylene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 648 Dichloromethane (Methylene chloride) EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 649 Ethylbenzene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 650 Methyl-tert-butyl Ether (MTBE)EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 651 Styrene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 652 Tetrachloroethyle ne EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 653 Toluene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 654 Trichloroethylene EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 74 75 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 655 Trichlorofluorome thane EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 656 Vinyl Chloride EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 657 Xylenes (m,p)EPA 524.2 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 658 Hexachloroethane EPA 524.2; EPA 625.1 Plant 120 Quarterly $6.06 x 4 =$24.24 Yes Yes $6.06 659 Thiobencarb EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 660 Atrazine EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 661 Benzo(a)Pyrene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 662 Di(2- ethylhexyl)adipate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 663 Di(2- ethylhexyl)phthal ate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 664 Hexachlorobenze ne EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 665 Hexachlorocyclop entadiene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 666 Molinate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 667 Simazine EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 668 Thiobencarb EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 669 Diazinon EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 670 Propachlor EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 671 Aldrin EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 75 76 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 672 4,4’-DDT EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 673 4,4’-DDE EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 674 4,4’-DDD EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 675 Alpha-endosulfan EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 676 Beta-endosulfan EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 677 Endosulfan sulfate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 678 Endrin aldehyde EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 679 Alpha-BHC EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 680 Beta-BHC EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 681 Delta-BHC EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 682 Acenaphthene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 683 2,4-dinitrotoluene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 684 2,6-dinitrotoluene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 685 Fluoranthene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 686 Isophorone EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 687 Bis(2-ethylhexyl) phthalate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 688 Butyl benzyl phthalate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 689 Di-n-butyl phthalate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 690 Di-n-octyl phthalate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 76 77 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 691 Diethyl phthalate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 692 Dimethyl phthalate EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 693 Benzo(a)anthrace ne EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 694 Benzo(b)fluoranth ene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 695 Benzo(k)fluoranth ene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 696 Chrysene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 697 Acenaphthylene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 698 Anthracene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 699 1,12- benzoperylene [benzo(g,h,i)peryl ene] EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 700 Fluorene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 701 Phenanthrene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 702 1,2,5,6- dibenzanthracene [dibenzo(a,h)anth racene] EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 703 Indeno(1,2,3-cd) pyrene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 704 Pyrene EPA 525.2 Plant 120 Quarterly $7.07 x 4 =$28.28 Yes Yes $7.07 77 78 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 705 Carbofuran EPA 531.2 Plant 120 Quarterly $42.50 x 4 =$170 Yes Yes $42.50 706 Oxamyl EPA 531.2 Plant 120 Quarterly $42.50 x 4 =$170 Yes Yes $42.50 707 Perfluorobutanes ulfonic acid (PFBS)EPA 537.1 Plant 120 Quarterly $68.75 x 4 =$275 Yes Yes $68.75 708 Perfluorooctane sulfonate (PFOS)EPA 537.1 Plant 120 Quarterly $68.75 x 4 =$275 Yes Yes $68.75 709 Perfluorooctanoic acid (PFOA)EPA 537.1 Plant 120 Quarterly $68.75 x 4 =$275 Yes Yes $68.75 710 PFHxS EPA 537.1 Plant 120 Quarterly $68.75 x 4 =$275 Yes Yes $68.75 711 Glyphosate EPA 547 Plant 120 Quarterly $85.00 x 4 =$340 Yes Yes $85.00 712 Endothall EPA 548.1 Plant 120 Quarterly $120.00 x 4 =$480 Yes Yes $120.00 713 Diquat EPA 549.2 Plant 120 Quarterly $120.00 x 4 =$480 Yes Yes $120.00 714 Formaldehyde EPA 556 Plant 120 Quarterly $160.00 x 4 =$640 Yes Yes $160.00 715 Acrolein EPA 624.1 Plant 120 Quarterly $33.33 x 4 =$133.32 Yes Yes $33.33 716 Acrylonitrile EPA 624.1 Plant 120 Quarterly $33.33 x 4 =$133.32 Yes Yes $33.33 717 2-chloroethyl vinyl ether EPA 624.1 Plant 120 Quarterly $33.33 x 4 =$133.32 Yes Yes $33.33 718 2,4,6- trichlorophenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 719 3-methyl-4- chlorophenol (P- chloro-m-cresol) EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 720 2-chlorophenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 721 2,4- dichlorophenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 78 79 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 722 2,4- dimethylphenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 723 2-nitrophenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 724 4-nitrophenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 725 2,4-dinitrophenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 726 2-methyl-4,6- dinitrophenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 727 Phenol EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 728 Benzidine EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 729 Bis(2-chloroethyl) ether EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 730 2- chloronaphthalen e EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 731 3,3’- dichlorobenzidine EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 732 1,2- diphenylhydrazine EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 733 4-chlorophenyl phenyl ether EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 734 4-bromophenyl phenyl ether EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 735 Bis(2- chloroisopropyl) ether EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 79 80 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 736 Bis(2- chloroethoxy) methane EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 737 Nitrobenzene EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 738 N- nitrosodiphenyla mine EPA 625.1 Plant 120 Quarterly $13.10 x 4 =$52.40 Yes Yes $13.10 739 Ethylene glycol EPA 8015C Plant 120 Quarterly $150.00 x 4 =$600 Yes Yes $150.00 740 2,4,6- Trinitrotoluene (TNT) EPA 8330A; EPA 8321A Plant 120 Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 741 HMX EPA 8330A; EPA 8321A Plant 120 Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 742 RDX EPA 8330A; EPA 8321A Plant 120 Quarterly $91.67 x 4 =$366.68 Yes Yes $91.67 743 Gross beta particle activity EPA 900.0 Plant 120 Quarterly $50.00 x 4 =$200 Yes Yes $50.00 744 Gross alpha particle activity EPA 900.0; SM 7110C Plant 120 Quarterly $35.00 x 4 =$140 Yes Yes $35.00 745 Combined Radium-226 and Radium-228 EPA 903 (for Radium- 226) and EPA 904 (for Radium- 228) Plant 120 Quarterly $320.00 x 4 =$1,280 Yes Yes (20) $320.00 746 Strontium-90 EPA 905.0 Plant 120 Quarterly $200.00 x 4 =$1,200 Yes Yes (30)$200.00 80 81 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 747 Tritium EPA 906.0 Plant 120 Quarterly $100.00 x 4 =$400.00 Yes Yes (20)$100.00 748 Color SM 2120B Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 749 Odor SM 2150B Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 750 Total Dissolved Solids SM 2540C Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 751 Foaming Agents (MBAS)SM 5540C Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 752 Haloacetic acids (five) SM 6251B; EPA 552.2 Plant 120 Quarterly $65.00 x 4 =$260 Yes Yes $65.00 753 Fluoride SM4500_F_ C Plant 120 Quarterly $4.63 x 4 =$18.52 Yes Yes $4.63 754 1,2,3- Trichloropropane (1,2,3-TCP) SRL 524M- TCP; DWRL_123T CP Plant 120 Quarterly $40.00 x 4 =$160 Yes Yes $40.00 755 1,1- dichloroethane EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 756 1,1- Dichloroethylene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 757 1,1,2- Trichloroethane EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 758 1,2- Dichlorobenzene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 759 1,2- Dichloroethane EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 81 82 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 760 1,2- Dichloropropane EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 761 1,2,4- Trichlorobenzene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 762 1,4- Dichlorobenzene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 763 Benzene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 764 Carbon Tetrachloride EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 765 Chlorobenzene (Monochlorobenz ene) EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 766 Ethylbenzene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 767 Toluene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 768 1,2-Trans- Dichloroethylene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 769 Trichloroethylene EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 770 Vinyl Chloride EPA 624.1 M-INF (GRAB)Annual $5.17 x 1 =$5.17 No Yes $5.17 771 1,2- diphenylhydrazine EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 772 1,3- dichlorobenzene EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 82 83 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 773 1,3- Dichloropropene ( 1,3- Dichloropropylene ) EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 774 2-chlorophenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 775 2- chloronaphthalen e EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 776 2-chloroethyl vinyl ether EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 777 2-nitrophenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 778 2,4-dinitrophenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 779 2,4- dichlorophenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 780 2,4- dimethylphenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 781 2,4-dinitrotoluene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 782 2,4,6- trichlorophenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 783 2,6-dinitrotoluene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 83 84 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 784 3,3’- dichlorobenzidine EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 785 4-bromophenyl phenyl ether EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 786 4-chlorophenyl phenyl ether EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 787 4-nitrophenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 788 4,4’-DDD EPA 608.3 M-INF (COMP)Annual $7.07 x 1 =$7.07 No Yes $7.07 789 4,4’-DDE EPA 608.3 M-INF (COMP)Annual $7.07 x 1 =$7.07 No Yes $7.07 790 4,4’-DDT EPA 608.3 M-INF (COMP)Annual $7.07 x 1 =$7.07 No Yes $7.07 791 4,6-dinitro-o- cresol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 792 Acenaphthene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 793 Acenaphthylene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 794 Acrolein EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 795 Acrylonitrile EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 796 Aldrin EPA 608.3 M-INF (COMP)Annual $7.07 x 1 =$7.07 No Yes $7.07 84 85 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 797 Alpha-BHC EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 798 Alpha-endosulfan EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 799 Anthracene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 800 Antimony EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 801 Arsenic EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 802 Asbestos EPA 100.2 M-INF (COMP)Annual $225.00 x 1 =$225.00 No Yes $225.00 803 Benzidine EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 804 Benzo(a)anthrace ne EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 805 Benzo(a)Pyrene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 806 Benzo(b)fluoranth ene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 807 Benzo(ghi)Perylen e EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 808 Benzo (k) fluoranthene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 809 Beryllium EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 85 86 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 810 Beta-BHC EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 811 Beta-endosulfan EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 812 Bis(2- chloroethoxy) methane EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 813 Bis(2-chloroethyl) ether EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 814 Bis(2- chloroisopropyl) ether EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 815 Bis(2-ethylhexyl) phthalate EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 816 Bromoform EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 817 Butyl benzyl phthalate EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 818 Cadmium EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 819 Chlorodibromome thane EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 820 Chloroethane EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 821 Chloroform EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 86 87 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 822 Chromium (Total)EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 823 Chrysene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 824 Copper EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 825 Cyanide EPA 335.4 M-INF (COMP)Annual $40.00 x 1 =$40.00 No Yes $40.00 826 Delta-BHC EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 827 Di-n-butyl phthalate EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 828 Di-n-octyl phthalate EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 829 1,2,5,6- dibenzanthracene [Dibenz(a,h)anthr acene] EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 830 Dichlorobromome thane EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 831 Dieldrin EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 832 Diethyl phthalate EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 833 Dimethyl phthalate EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 87 88 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 834 Endosulfan sulfate EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 835 Endrin aldehyde EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 836 Ethylbenzene EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 837 Fluoranthene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 838 Fluorene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 839 Gamma-BHC EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 840 Heptachlor EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 841 Hexachlorobutadi ene EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 842 Hexachloroethane EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 843 Indeno(1,2,3-cd) pyrene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 844 Isophorone EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 845 Mercury EPA 245.1 M-INF (COMP)Annual $35.00 x 1 =$35.00 No Yes $35.00 846 Methyl bromide EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 88 89 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 847 Methyl chloride EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 848 Methylene chloride EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 849 n-Nitrosodi-n- propylamine (NDPA) EPA 8270C M-INF (COMP)Annual $91.67 x 1 =$91.67 No Yes $91.67 850 n- Nitrosodiethylami ne (NDEA) EPA 8270C M-INF (COMP)Annual $91.67 x 1 = $91.67 No Yes $91.67 851 N- nitrosodiphenyla mine EPA 8270C M-INF (COMP)Annual $91.67 x 1 =$91.67 No Yes $91.67 852 Naphthalene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 853 Nickel EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 854 Nitrobenzene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 855 Parachlorometa cresol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 856 PCB-1016 (Arochlor 1016)EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 857 PCB-1221 (Arochlor 1221)EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 858 PCB-1232 (Arochlor 1232)EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 89 90 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 859 PCB-1242 (Arochlor 1242)EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 860 PCB-1248 (Arochlor 1248)EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 861 PCB-1254 (Arochlor 1254)EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 862 PCB-1260 (Arochlor 1260)EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 863 Phenanthrene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 864 Phenol EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 865 Pyrene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 866 Selenium EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 867 Thallium EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 868 Lead EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 869 2,3,7,8-TCDD (Dioxin)EPA 1613B M-INF (COMP)Annual $350.00 x 1 =$350.00 No Yes $350.00 870 Benzo(a)Pyrene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 871 Chlordane EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 90 91 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 872 Endrin EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 873 Heptachlor Epoxide EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 874 Hexachlorobenze ne EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 875 Hexachlorocyclop entadiene EPA 625.1 M-INF (COMP)Annual $5.87 x 1 =$5.87 No Yes $5.87 876 Pentachloropheno l EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 877 Polychlorinated Biphenyls EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 878 Zinc EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 879 Trichloroethylene EPA 624.1 M-INF (COMP)Annual $5.17 x 1 =$5.17 No Yes $5.17 880 Toxaphene EPA 608.3 M-INF (COMP)Annual $6.25 x 1 =$6.25 No Yes $6.25 881 Silver EPA 200.8 M-INF (COMP)Annual $7.00 x 1 =$7.00 No Yes $7.00 882 Arsenic (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$10.00 No No $10.00 883 Cadmium (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$10.00 No No $10.00 91 92 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 884 Copper (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$40 No No $10.00 885 Lead (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$40 No No $10.00 886 Molybdenum (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$40 No No $10.00 887 Nickel (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$40 No No $10.00 888 Selenium (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$40 No No $10.00 889 Zinc (mg/kg)EPA 6020 Biosolids (Dewatered Sludge) Quarterly $10.00 x 4 =$40 No No $10.00 890 Mercury (mg/kg), including extraction step EPA 7470A with EPA 1311 for TCLP Extraction Biosolids (Dewatered Sludge) Quarterly $35.00 x 4 =$140 No No $35.00 891 Total PCBs (µg/kg)EPA 8082A Biosolids (Dewatered Sludge) Annually $120.00 x 1 =$120 No No $120.00 92 93 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) 892 Percent Total Solids (%TS)** Lab to propose Waste Actived Sludge (WAS) Weekly $40.00 x 52 =$2,080 No No $40.00 893 Percent Volatile Solids (%VS)** Lab to propose Waste Actived Sludge (WAS) Weekly $40.00 x 52 =$2,080 No No $40.00 894 Percent Total Solids (%TS)** Lab to propose Biosolids (Dewatered Sludge) Weekly $40.00 x 52 =$2,080 No No $40.00 895 Percent Total Solids (%TS)** Lab to propose Thickened Sludge Weekly $40.00 x 52 =$2,080 No No $40.00 896 Percent Total Solids (%TS)** Lab to propose Digester Sludge Weekly $40.00 x 52 =$2,080 No No $40.00 897 Total Suspended Solids (TSS)** Lab to propose Digester Sludge Weekly $40.00 x 52 =$2,080 No No $40.00 898 Percent Volatile Solids (%VS)** Lab to propose Digester Sludge Weekly $40.00 x 52 =$2,080 No No $40.00 899 Volatile Suspended Solids (VSS)** Lab to propose Digester Sludge Weekly $40.00 x 52 =$2,080 No No $40.00 900 Alkalinity**Lab to propose Digester Sludge Weekly $85.00 x 52 =$4,420 No No $85.00 901 Volatile Fatty Acids** Lab to propose Digester Sludge Weekly $150.00 x 52 =$7,800 No No $150.00 902 Volatile Fatty Acids / Alkalinity Lab to propose Digester Sludge Weekly $235.00 x 52 =$12,220 No No $235.00 93 94 Item Num- ber Analyte Acceptable Test Method(s) Monitoring Location(s)Frequency Standard TAT (Business Days) and Unit Price ($) Est- imated Annual Quantity Est- imated Annual Cost CLIP Upload Re- quired Geo- tracker EDF Re- quired Best Available TAT (Business Days) and Unit Price ($) Ratio (IA/PA or FOS/TAC)**$45.00 903 Total Sum Estimated Annual Costs for Lines 1 to 902 $374,105.85 * Provide timing for notification of positive total coliform results and turnaround time for final results, for both methods. ** Maximum turnaround time for this parameter is 5 business days. 95 Table 2 Item Number Additional Laboratory Fees or Discounts*Cost or Discount 1 1-day Rush Analysis (provide as multiplier of base cost)**125 2 2-day Rush Analysis (provide as multipler of base cost)**100 3 3-day Rush Analysis (provide as multipler of base cost)**75 4 5-day Rush Analysis (provide as multipler of base cost)**50 5 10-day Rush Analysis (provide as multipler of base cost)**25 95 96 6 Rush Bottle Kit ***No charge 7 Replacement Bottle Kit No charge 8 Late Results Discount****None 9 Additional Items * Timing used in description is as business days. ** Rush analysis costs, if different by analyte or groups of analytes are to be provided in this table or as separately added comments. *** Provide turnaround time for bottle kits and rush bottle kits **** Cost to be provided as a percent discount. Description or policies regarding scenarios and conditions for a discount issued to EVWD for late results is to be added to this form. This solicitation does not commit the District to purchase the quantities indicated. The quantities are estimates and are based on the best available information. The purpose of this solicitation is to establish prices for the commodities or services needed, should the District need to purchase these commodities or services. Since the quantities are estimates, the District may purchase more than the estimated quantities, less than the estimated quantities, or not purchase any quantities at all. The needs of the District shall govern the amount. 96 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 Current Water Year (2026)Average (2010-Current) 5.7 88% Full (5 mAF) 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 54% Full (1.8 mAF) 3.0 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: 11/6/2025 50% 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: 11/6/2025