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HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 03/25/2026BOARD OF DIRECTORS MARCH 25, 2026 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 Ronald L. Coats Chairman of the Board Brian W. Tompkins Chief Financial Officer Chris Carrillo Vice­Chairman Jeff Noelte Director of Engineering & Operations David E. Smith Governing Board Member Kerrie Bryan Director of Administrative Services Phillip R. Goodrich Governing Board Member Patrick Milroy  Operations Manager James Morales, Jr. 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 March 25, 2026 ­ 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 PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these items prior to the time the board considers the motion unless members of the board, the administrative staff, or the public request specific items to be discussed and/or removed from the Consent Calendar. a.Approve the February 25, 2026 Regular Board Meeting Minutes b.Approve the March 11, 2026 Regular Board Meeting Minutes c.Accept and File Financial Statements for January 2026 d.Accept and File Investment Transaction Report for Month Ended February 28, 2026 e.Approve February 2026 Disbursements: Accounts payable disbursements for the period include check numbers 266936 through 267105, bank drafts, and ACH payments in the amount of $2,761,747.81 and $508,245.09 for payroll 3.INFORMATIONAL ITEMS a.2026 Development Update b.Construction Material Cost Increases and District Mitigation Strategies 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of Amendments to the Memorandum of Understanding and Cost Share Agreement for the Mitigation of Salt Loading in the Bunker Hill­B Groundwater Basin 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Dashboard c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSMARCH 25, 2026East 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 MANAGEMENTRonald L. CoatsChairman of the Board Brian W. TompkinsChief Financial OfficerChris CarrilloVice­Chairman Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerJames Morales, Jr.Governing 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 March 25, 2026 ­ 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 PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these items prior to the time the board considers the motion unless members of the board, the administrative staff, or the public request specific items to be discussed and/or removed from the Consent Calendar. a.Approve the February 25, 2026 Regular Board Meeting Minutes b.Approve the March 11, 2026 Regular Board Meeting Minutes c.Accept and File Financial Statements for January 2026 d.Accept and File Investment Transaction Report for Month Ended February 28, 2026 e.Approve February 2026 Disbursements: Accounts payable disbursements for the period include check numbers 266936 through 267105, bank drafts, and ACH payments in the amount of $2,761,747.81 and $508,245.09 for payroll 3.INFORMATIONAL ITEMS a.2026 Development Update b.Construction Material Cost Increases and District Mitigation Strategies 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of Amendments to the Memorandum of Understanding and Cost Share Agreement for the Mitigation of Salt Loading in the Bunker Hill­B Groundwater Basin 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Dashboard c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSMARCH 25, 2026East 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 MANAGEMENTRonald L. CoatsChairman of the Board Brian W. TompkinsChief Financial OfficerChris CarrilloVice­Chairman Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerJames Morales, Jr.Governing Board Member Manuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerMichael MooreGeneral Manager/CEO Ryan RitualoInformation Technology ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingMarch 25, 2026 ­ 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 PUBLIC COMMENTS Any person wishing to speak to the Board of Directors is asked to complete a Speaker Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State of California Brown Act, the Board of Directors is prohibited from discussing or taking action on any item not listed on the posted agenda. The matter will automatically be referred to staff for an appropriate response or action and may appear on the agenda at a future meeting. 1.AGENDA This agenda contains a brief general description of each item to be considered. Except as otherwise provided by law, no action shall be taken on any item not appearing on the following agenda unless the Board of Directors makes a determination that an emergency exists or that a need to take immediate action on the item came to the attention of the District subsequent to the posting of the agenda. a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR All matters listed under the Consent Calendar are considered by the Board of Directors to be routine and will be enacted in one motion. There will be no discussion of these items prior to the time the board considers the motion unless members of the board, the administrative staff, or the public request specific items to be discussed and/or removed from the Consent Calendar. a.Approve the February 25, 2026 Regular Board Meeting Minutes b.Approve the March 11, 2026 Regular Board Meeting Minutes c.Accept and File Financial Statements for January 2026 d.Accept and File Investment Transaction Report for Month Ended February 28, 2026 e.Approve February 2026 Disbursements: Accounts payable disbursements for the period include check numbers 266936 through 267105, bank drafts, and ACH payments in the amount of $2,761,747.81 and $508,245.09 for payroll 3.INFORMATIONAL ITEMS a.2026 Development Update b.Construction Material Cost Increases and District Mitigation Strategies 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of Amendments to the Memorandum of Understanding and Cost Share Agreement for the Mitigation of Salt Loading in the Bunker Hill­B Groundwater Basin 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Dashboard c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN BOARD OF DIRECTORSMARCH 25, 2026East 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 MANAGEMENTRonald L. CoatsChairman of the Board Brian W. TompkinsChief Financial OfficerChris CarrilloVice­Chairman Jeff NoelteDirector of Engineering & OperationsDavid E. SmithGoverning Board Member Kerrie BryanDirector of Administrative ServicesPhillip R. GoodrichGoverning Board Member Patrick Milroy Operations ManagerJames Morales, Jr.Governing Board Member Manuel MorenoWater Reclamation ManagerWilliam RinglandPublic Affairs/Conservation ManagerMichael MooreGeneral Manager/CEO Ryan RitualoInformation Technology ManagerJustine HendricksenDistrict ClerkBoard of Directors Regular MeetingMarch 25, 2026 ­ 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 MEMBERSPUBLIC COMMENTSAny person wishing to speak to the Board of Directors is asked to complete a SpeakerCard and submit it to the District Clerk prior to the start of the meeting. Each speaker islimited to three (3) minutes, unless waived by the Chairman of the Board. Under the Stateof California Brown Act, the Board of Directors is prohibited from discussing or takingaction on any item not listed on the posted agenda. The matter will automatically bereferred to staff for an appropriate response or action and may appear on the agenda at afuture meeting.1.AGENDAThis agenda contains a brief general description of each item to be considered.Except as otherwise provided by law, no action shall be taken on any item notappearing on the following agenda unless the Board of Directors makes adetermination that an emergency exists or that a need to take immediate action onthe item came to the attention of the District subsequent to the posting of theagenda.a.Approval of Agenda2.APPROVAL OF CONSENT 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.Approve the February 25, 2026 Regular Board Meeting Minutesb.Approve the March 11, 2026 Regular Board Meeting Minutesc.Accept and File Financial Statements for January 2026d.Accept and File Investment Transaction Report for Month Ended February 28,2026 e.Approve February 2026 Disbursements: Accounts payable disbursements for the period include check numbers 266936 through 267105, bank drafts, and ACH payments in the amount of $2,761,747.81 and $508,245.09 for payroll 3.INFORMATIONAL ITEMS a.2026 Development Update b.Construction Material Cost Increases and District Mitigation Strategies 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of Amendments to the Memorandum of Understanding and Cost Share Agreement for the Mitigation of Salt Loading in the Bunker Hill­B Groundwater Basin 5.REPORTS a.Board of Directors’ Reports b.General Manager/CEO Report Water Supply Dashboard c.Legal Counsel Report d.Board of Directors’ Comments ADJOURN Agenda Item #2a March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #2a Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve the February 25, 2026 Regular Board Meeting Minutes RECOMMENDATION That the Board of Directors approve the February 25, 2026 regular Board meeting minutes 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 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 February 25, 2026 minutes Regular Board Meeting Meeting Date: February 25, 2026 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, Smith ABSENT Director Morales STAFF Michael Moore, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Jeff Noelte, Director of Engineering and Operations; Patrick Milroy, Operations Manager; William Ringland, Director of External Affairs and Public Experience; 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 Coats declared the public participation section of the meeting open at 5:01 p.m. Draft pending approval 2 5 6 6 There being no written or verbal comments, the public participation section was closed. 1.APPROVAL OF AGENDA a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR a.Adopt Resolution 2026.01 - Accepting Dedication of Water System Improvements for 1863 East 5th Street b.Accept and File Investment Transaction Report for Month Ended January 31, 2026 c.Accept and File Financial Statements for December 2025 3.INFORMATIONAL ITEMS a.Supervisory Control and Data Acquisition (SCADA) Resiliency Update 2 5 6 6 4.DISCUSSION AND POSSIBLE ACTION ITEMS a.Consider Approval of Construction Contract Amendment with Nor-Cal Pump & Well Drilling, Inc. for Additional Drilling Construction for Well No. 129 The Director of Engineering and Operations provided information regarding unforeseen rock and cobble conditions encountered during drilling at Well 129 that triggered the contract’s rock clause. He documented an additional 144 hours of harsh- condition drilling and recommended approving a $143,676 contract amendment to fairly compensate Nor-Cal Pump & Well Drilling. A motion was made by Vice Chairman Carrillo, seconded by Director Goodrich, that the Board of Directors authorize the General Manager/CEO to execute Amendment No. 1 in the amount of $143,676.18 to the construction agreement with Nor-Cal Pump & Well Drilling, Inc. for a total contract not to exceed $1,133,252.18 plus 10% contingency. The motion carried by the following: Ayes: Carrillo, Coats, Goodrich, Smith Noes: None Absent: Morales b.Consider Approval of Fiscal Year 2025-26 Mid-Year Budget Revisions The Chief Financial Officer provided a mid-year budget update, summarizing revenue adjustments across the District’s water, wastewater, and reclamation funds and outlining modest operating expense changes. He reviewed capital improvement program modifications, including deferring a grant-dependent seismic main replacement project and reallocating the District’s matching funds to other priorities, resulting in a net capital reduction. He also presented proposed reserve allocations, including use of clean energy tax credit funds, and recommended minor staffing adjustments, such as adding a SCADA specialist position, to support operational needs. A motion was made by Director Goodrich, seconded by Director Smith, that the Board of Directors approve Fiscal Year 2025-26 Mid-Year Budget Revisions as submitted. The motion carried by the following: Ayes: Carrillo, Coats, Goodrich, Smith Noes: None Absent: Morales c.Consider Approval of a One-Time Additional Discretionary Payment of $4.5 Million to Reduce the District's Unfunded Accrued Liability The Chief Financial Officer reported that recent strong CalPERS investment returns have reduced the District’s unfunded accrued liability. He noted that this review marks the first annual compliance analysis since the District’s consultants assisted in 2 5 6 6 developing the Unfunded Accrued Liability Management Policy several years ago. He recommended making an additional discretionary CalPERS payment of approximately $4.5 million using one-time revenues, stating that this action would improve the funded status toward the 85 percent target, shorten the amortization period, and reduce future liability costs. 5.REPORTS a.Board of Directors’ Reports 2 5 6 6 authorized launch of a new website; February 16 he attended the Association of San Bernardino County Special Districts Board meeting where they discussed the upcoming membership meeting; February 17 he participated in a legislative trip preparation meeting with Vice Chairman Carrillo, the General Manager/CEO, and staff, and later attended the Yucaipa Valley Water District Board meeting, where financial and construction updates were presented; February 18 he traveled to Sacramento to meet with several state legislators to discuss water issues and policy priorities; February 19 he met with Vice Chairman Carrillo and the General Manager/CEO to review the agenda; February 23 he attended the Association of San Bernardino County Special Districts meeting where they discussed artificial intelligence; and February 24 he attended the Highland Chamber of Commerce monthly meeting, where a representative from the California University of Science and Medicine provided a presentation. b. General Manager/CEO Report February 28 at 10:00 a.m. the District will be holding a “Tree Care 101” Conservation Workshop at the Sterling Natural Resource Center (SNRC). District staff provided a tour of the SNRC to the San Bernardino County Workforce Development Agency, highlighting the District’s workforce pathway program. During the week of March 8, the District will promote National Groundwater Week with enhanced social media and outreach emphasizing groundwater and recharge. He informed the Board that the Governor has launched the California Water Plan 2028 in response to SB 72; staff is reviewing the materials and will return with more detailed implications for the District. Conservation staff participated in Thompson Elementary School’s Career Day on February 19, presenting on the water cycle and water‑sector careers, and continuing the WET program engagement with local schools. He provided photos of the recent trip to Sacramento with Board members to meet legislators and reinforce the District’s role in regional water reliability. c. Legal Counsel Report 2 5 6 6 d. Board of Directors’ Comments Chairman Coats thanked everyone for attending the meeting and wished them to be happy, healthy and safe. For information only. Chairman Coats adjourned the meeting at 6:26 p.m. Ronald L. Coats, Board President Michael Moore, Board Secretary Agenda Item #2b March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #2b Consent Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve the March 11, 2026 Regular Board Meeting Minutes RECOMMENDATION That the Board of Directors approve the March 11, 2026 regular Board meeting minutes 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 There is no fiscal impact associated with this agenda item. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Justine Hendricksen District Clerk ATTACHMENTS Draft March 11, 2026 minutes Regular Board Meeting Meeting Date: March 11, 2026 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; William Ringland, Director of External Affairs and Public Experience; Manny Moreno, Water Reclamation Manager; Justine Hendricksen, District Clerk; Shayla Antrim, Administrative Specialist LEGAL COUNSEL Jean Cihigoyenetche GUESTS Members of the public PUBLIC COMMENTS Chairman Coats declared the public participation section of the meeting open at 5:01 p.m. Draft pending approval 2 6 8 7 There being no written or verbal comments, the public participation section was closed. 1.APPROVAL OF AGENDA a.Approval of Agenda 2.APPROVAL OF CONSENT CALENDAR a.Approve the January 28, 2026 Regular Board Meeting Minutes b.Approve the February 11, 2026 Regular Board Meeting Minutes c.Approve the Directors' Fees and Expenses for February 2026 d.Approve January 2026 Disbursements: Accounts payable disbursements for the period include check numbers 266744 through 266935, bank drafts, and ACH payments in the amount of $26,173,710.59 and $846,641.54 for payroll e.Adopt Resolutions 2025.09 & 2025.10 - Accepting Dedication of Water and Sewer System Improvements for Tract 19915, Highland Park 3.DISCUSSION AND POSSIBLE ACTION ITEMS a.Request to Ratify purchase and installation services provided by R.F. MacDonald Company for a Digester Heating Boiler at the Sterling Natural Resource Center 2 6 8 7 day into the low 90s. Because of the immediate operational risk, staff procured and installed a 3-million BTU-per-hour boiler from R.F. MacDonald Company to provide a backup heat source for the digesters. He requested that the Board ratify the emergency purchase and installation. b.Consider Approval of Amendment No. 1 to Agreement No. 2024.08 with Nova Landscape Group, Inc. c.Consider Approval to Surplus Del Rosa Yard Modular Buildings and Award Demolition Services to IE Junk.com LLC 2 6 8 7 He stated that District policy requires Board approval to surplus and dispose of high- value property and that demolition and removal are the only practical options for these buildings. Staff obtained three quotes for demolition and disposal, with IE Junk.com LLC submitting the lowest quote of $63,475. 4.REPORTS a.Board of Directors’ Reports 2 6 8 7 meeting, with nothing to report; and March 5 he met with Chairman Coats and the General Manager/CEO to review the agenda review and to discuss District business. b. General Manager/CEO Report He informed the Board that the State of California released the California Water Plan 2026, outlining long-term water management strategies focused on capturing, storing, and conserving water supplies, and noted the plan aligns with the District’s investments in recycled water and groundwater recharge, including the Sterling Natural Resource Center. March 17, he and District staff will visit Burrtec’s new food waste processing facility with City of Highland staff to review food waste separation technology and evaluate whether similar equipment could support organic waste diversion to the Sterling Natural Resource Center. March 19, District Conservation staff will participate in Career Day at Monterey Elementary School and Cypress Elementary School, educating students about the water cycle and careers in the water industry as part of the District’s workforce pathway program. The District is commemorating National “Fix a Leak Week” next week, and the District will provide customer giveaways and leak-detection information at its Customer Service lobbies to encourage water conservation. He reported that staff responded to a copper theft and break-in at Plant 34, where crews quickly restored operations through temporary repairs, preventing any interruption of water service to the community served by the pump station. He provided an update on the gas scrubber media replacement at the Sterling Natural Resource Center, noting that District staff completed the work in-house using existing equipment and a custom adapter, saving significant time and approximately $150,000 compared to contractor costs. 2 6 8 7 The District recently hosted its largest Conservation Workshop to date, a tree- care workshop held at the Sterling Natural Resource Center that drew approximately 120 community members. The District was recently recognized as Business of the Year by the Highland Chamber of Commerce, highlighting the District’s continued engagement with the community. For information only. c. Legal Counsel Report Legal counsel reported that there is now a complete, full, and final settlement of the lawsuit East Valley Water District v. Brucie Cagle, et al., involving North Fork Water Company issues. Pursuant to Government Code section 54957.1, he stated that the District will pay $45,000 toward attorney’s fees, and in exchange will receive a full and complete release of all claims from the remaining defendants, Mr. and Mrs. Raley. d. Board of Directors’ Comments The Board praised legal counsel for successfully reaching a settlement in the North Fork Water Company matter. Director Morales expressed appreciation for District staff and highlighted the value of their in-house expertise. He cited recent examples, including the rapid response to the Plant 34 break-in, the work to address the Sterling Natural Resource Center digester heating issue, and other technical improvements, noting that staff’s ability to troubleshoot and perform repairs directly helps ensure reliable service during emergencies. Chairman Coats echoed Director Morales’ comments and thanked everyone for attending the Board meeting. For information only. ADJOURN Chairman Coats adjourned the meeting at 6:03 p.m. Ronald L. Coats, Board President 2 6 8 7 Michael Moore, Board Secretary Agenda Item #2c March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #2c Consent Item 1 7 7 8 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Financial Statements for January 2026 RECOMMENDATION That the Board of Directors accept and file the attached financial statements as of, and for the period ended, January 31, 2026. 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 January 31, 2026. 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 March 25, 20262 Meeting Date: March 25, 2026 Agenda Item #2c Consent Item 1 7 7 8 ATTACHMENTS January 2026 Financial Statement Monthly Review January 2026 Financial Statements FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2026 page | 1 The following is a highlight summary of the District’s financial results as of January 31, 2026. Please note all values presented are in millions (unless otherwise noted). Statement of Net Position Total assets at January 31, 2026 are $410.99 million. CLASSIFICATION WATER WASTEWATER RECLAMATION DISTRICT TOTAL Cash and Investments $ 31.84 $ 10.59 $ 24.97 $ 67.40 Utility Plant, Net 108.03 27.04 170.64 305.71 Other Assets 25.49 6.30 6.09 37.88 Current Liabilities 5.41 0.33 1.62 7.36 Long Term Liabilities 44.07 10.49 167.68 222.24 Beginning Net Position 107.85 31.67 6.73 146.25 Change in Equity 7.35 1.15 25.66 34.16 TOTAL NET $ 115.20 $ 32.82 $ 32.39 $ 180.41 Cash and Investments Cash and Investments are $67.40 million for the month of January, an increase of $80 thousand from the prior month. The District’s Due from Other Governments includes receivables from SBVMWD bringing the ending balance as of January 31, 2026 to $718 thousand. $0 $10 $20 $30 $40 $50 $60 $70 $80 Mi l l i o n s CASH & INVESTMENTS Restricted Unrestricted FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2026 page | 2 Statement of Revenues & Expenses Total Revenues & Expenses through January 31, 2026 are summarized below (in millions): Column1 WATER WASTEWATER RECLAMATION DISTRICT TOTAL Revenue $ 22.97 $ 4.76 $ 34.41 $ 62.14 Expense 15.62 3.62 8.75 27.99 Water Sales by Tier Water Sales for the month ending January 31, 2026 were $1.35 million; $81 thousand under staff projections for the month and $149 thousand under 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 January 31, 2026. First is a one-page summary with monthly and year-to-date totals for revenue and expenses, presented by Expense Category. Second is a one-page summary with monthly and year-to-date totals for Revenues and Expense by Program. Third is a Budget-to- Actual presentation of program expense detail. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2026 page | 3 Water Sales by Customer Class The table below shows the District’s water sales for the month of January 2026 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 778,861$ 846,000$ (67,139)$ -8% Multi-Family 266,460 292,000 (25,540) -9% Commercial 158,895 150,000 8,895 6% Irrigation 143,992 141,000 2,992 2% TOTAL $1,348,208 $ 1,429,000 $ (80,792) -6% The following table displays customer class by tier for the month of January 2026: CUSTOMER CLASS TIER ACTUAL PROJECTION $ VARIANCE % VARIANCE Residential Tier 1 354,325$ 425,000$ (70,675)$ -17% Residential Tier 2 150,213 156,000 (5,787) -4% Residential Tier 3 274,323 265,000 9,323 4% Multi-Family Tier 1 140,997 168,000 (27,003) -16% Multi-Family Tier 2 18,596 8,000 10,596 132% Multi-Family Tier 3 106,867 116,000 (9,133) -8% Commercial Flat Rate 95,863 112,000 (16,137)$ -14% Commercial Tier 1 17,884 24,000 (6,116) -25% Commercial Tier 2 16,887 13,000 3,887 30% Commercial Tier 3 28,261 1,000 27,261 2726% Irrigation Tier 2 34,739 39,000 (4,261) -11% Irrigation Tier 3 109,253 102,000 7,253 7% TOTAL $ 1,348,208 $ 1,429,000 $ (80,792) -6% Legend - Positive Change in Actuals - Neutral Change in Actuals - Negative Change in Actuals FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2026 page | 4 The chart below is a comparative illustration of Water Revenue year-to-date compared to last year’s Water Revenue year-to-date as of January. As noted in the graph, Water Revenue experienced a minor decrease over last year. Water consumption decreased 388.59 million gallons (519.5K HCF) compared to January of 2025 and water sales were down $766K for all three tiers combined. $0.0 $5.0 $10.0 $15.0 $20.0 $25.0 1/31/2025 1/31/2026 Mi l l i o n s COMPARATIVE YEAR-TO-DATE WATER REVENUE (WATER SALES & METER CHARGES) Meter Tier 1 Tier 2 Tier 3 Total - $20,010,297 Total - 19,686,813 FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2026 page | 5 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY 2024-25 and FY 2025-26. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2026 page | 6 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY 2024-25 and FY 2025-26. FINANCIAL STATEMENTS MONTHLY REVIEW MONTH ENDING JANUARY 31, 2026 page | 7 Water Reclamation Fund Activities by Category The graph below provides a year-to-date comparison of the Water Reclamation Fund operating categories for FY 2024-25 and FY 2025-26. WATER WASTEWATER RECLAMATION DISTRICT TOTAL Assets: Current Assets: 01 - Cash and Cash EquivalentsCash and Cash Equivalents 7,763,419.46$ 4,228,367.22$ 12,559,260.73$ 24,551,047.41$ 02 - InvestmentsInvestments 14,317,543.90 2,232,849.32 - 16,550,393.22 03 - Accounts Receivable, NetAccounts Receivable, Net 5,453,975.97 372,123.37 759,400.76 6,585,500.10 14*05 - Other ReceivablesOther Receivables 2,149,412.75 1,173.53 - 2,150,586.28 07.2 - Due from Water FundDue from Water Fund - - - - 06 - Due from other GovernmentsDue from Other Governments 99,805.04 - 618,671.95 718,476.99 08 - InventoryInventory 2,007,017.47 6,721.16 46,242.90 2,059,981.53 09 - Prepaid ExpensesPrepaid Expenses 606,080.58 55,624.41 - 661,704.99 32,397,255.17 6,896,859.01 13,983,576.34 53,277,690.52 Non-Current Assets: 10 - Restricted Cash and Cash EquivalentsRestricted Cash and Cash Equivalents 9,761,523.58 4,124,958.29 12,408,730.67 26,295,212.54 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated 10,090,638.24 3,665,191.83 4,661,742.66 18,417,572.73 13 - Capital Assets, NetCapital Assets, Net 108,028,390.45 27,040,879.33 170,637,036.68 305,706,306.46 127,880,552.27 34,831,029.45 187,707,510.01 350,419,091.73 Total Assets:160,277,807.44 41,727,888.46 201,691,086.35 403,696,782.25 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 - 6,512,197.00 165,360,707.67 43,927,422.13 201,691,086.35 410,979,216.15 Current Liabilities: 22 - PayablesAccounts Payable and Accrued Expenses 1,739,730.40 30,904.88 1,544,299.00 3,314,934.28 29.2 - Due to Reclamation FundDue to Reclamation Fund - - - - 15 - Customer Service DepositsCustomer Service Deposits 1,595,206.93 - - 1,595,206.93 16 - Construction Advances and RetentionsConstruction Advances and Retentions 375,446.49 3,500.01 21,176.50 400,123.00 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 - 1,346,500.28 5,405,951.50 332,850.07 1,618,790.43 7,357,592.00 Non-Current Liabilities: 20 - Compensated Absences, less current portionCompensated Absences, less current portion 504,088.64 154,752.44 206,649.41 865,490.49 28 - Net Pension LiabilityNet Pension Liability 10,216,093.32 4,351,668.00 - 14,567,761.32 21 - Long Term DebtLong Term Debt, Less Current Portion 33,347,831.85 5,979,340.50 167,475,214.91 206,802,387.26 27 - Other LiabilitiesOther Liabilities 1,173.64 - - 1,173.64 44,069,187.45 10,485,760.94 167,681,864.32 222,236,812.71 Total Liabilities:49,475,138.95 10,818,611.01 169,300,654.75 229,594,404.71 Deferred Inflows Of Resources 26 - Deferred Inflows - PensionsDeferred Inflows - Pensions 689,036.80 295,301.20 - 984,338.00 50,164,175.75 11,113,912.21 169,300,654.75 230,578,742.71 31 - EquityEquity 107,845,312.65 31,665,305.30 6,733,879.72 146,244,497.67 107,845,312.65 31,665,305.30 6,733,879.72 146,244,497.67 Total RevenueTotal Revenue 22,967,423.01 4,763,899.17 34,410,553.75 62,141,875.93 Total ExpenseTotal Expense 15,616,203.74 3,615,694.55 8,754,001.87 27,985,900.16 7,351,219.27 1,148,204.62 25,656,551.88 34,155,975.77 115,196,531.92 32,813,509.92 32,390,431.60 180,400,473.44 165,360,707.67$ 43,927,422.13$ 201,691,086.35$ 410,979,216.15$ Unaudited As of January 31, 2026 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 1,348,207.07$ 12,566,803.34$ 18,900,000.00$ -$ -$ -$ -$ 618,464.21$ 1,200,000.00$ 20,100,000.00$ 6,914,732.45$ 42 - Meter ChargesMeter Charges 945,500.52 6,614,577.35 11,425,000.00 - - - - - - 11,425,000.00 4,810,422.65 43 - PenaltiesPenalties 84,513.58 397,996.03 360,000.00 2,453.50 14,800.33 130,000.00 5,296.55 29,312.00 90,000.00 580,000.00 137,891.64 44 - Wastewater System ChargesWastewater System Charges - - - 568,267.95 4,030,069.61 6,870,000.00 - - - 6,870,000.00 2,839,930.39 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,141,936.82 8,167,301.53 13,820,000.00 13,820,000.00 5,652,698.47 46 - Other Operating RevenueOther Operating Revenue 220,386.69 2,855,309.17 30,000.00 114,774.62 570,830.76 5,000.00 117,921.52 1,690,703.87 1,109,000.00 1,144,000.00 (3,972,843.80) 47 - Non Operating RevenueNon Operating Revenue 161,187.02 532,737.12 800,000.00 91,965.19 148,198.47 100,000.00 28,386.00 23,904,772.14 2,050,000.00 2,950,000.00 (21,635,707.73) 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:2,759,794.88 22,967,423.01 31,515,000.00 777,461.26 4,763,899.17 7,105,000.00 1,293,540.89 34,410,553.75 18,269,000.00 56,889,000.00 (5,252,875.93) - - - - - - - - Expense by Category 51 - LaborLabor 714,685.58 3,598,417.99 6,819,600.00 192,678.41 986,815.70 1,936,400.00 131,532.22 649,750.17 1,301,000.00 10,057,000.00 4,822,016.14 56 - BenefitsBenefits 213,076.14 2,251,592.60 3,237,800.00 52,999.48 577,636.91 886,200.00 40,519.45 424,979.82 608,000.00 4,732,000.00 1,477,790.67 63 - Contract ServicesContract Services 458,247.23 3,059,187.98 6,283,300.00 116,344.18 1,052,067.73 2,057,700.00 136,866.69 2,107,059.93 4,344,000.00 12,685,000.00 6,466,684.36 65 - Professional DevelopmentProfessional Development 20,539.76 152,594.64 311,800.00 3,868.81 52,266.78 113,200.00 - 8,469.17 12,000.00 437,000.00 223,669.41 53 - OvertimeOvertime 76,652.46 383,956.29 628,200.00 4,247.23 20,198.27 29,800.00 47,431.27 184,821.76 280,000.00 938,000.00 349,023.68 62 - Materials and SuppliesMaterials and Supplies 145,297.01 1,003,295.12 1,970,400.00 4,424.39 75,379.54 191,600.00 97,083.63 553,240.73 2,008,000.00 4,170,000.00 2,538,084.61 64 - UtilitiesUtilities 39,939.53 2,042,630.30 4,131,100.00 11,931.18 124,956.13 317,900.00 145,051.54 1,606,507.35 1,894,000.00 6,343,000.00 2,568,906.22 52 - Temporary LaborTemporary Labor 1,233.31 10,606.72 21,000.00 528.56 4,545.80 9,000.00 17,018.40 96,094.00 - 30,000.00 (81,246.52) 67 - OtherOther 7,519.21 1,622,876.45 2,191,300.00 2,898.45 680,130.48 902,700.00 - - - 3,094,000.00 790,993.07 54 - StandbyStandby 15,204.04 57,505.74 96,500.00 1,002.43 3,242.32 5,500.00 8,064.46 34,120.70 65,000.00 167,000.00 72,131.24 61 - Water SupplyWater Supply 603,840.00 1,167,884.12 823,000.00 - - - - - - 823,000.00 (344,884.12) 71 - Debt ServiceDebt Service - 775,000.00 2,265,000.00 - 175,000.00 480,000.00 - 7,667,532.36 7,731,000.00 10,476,000.00 1,858,467.64 81 - Capital ImprovementCapital Improvement 189,036.83 635,772.86 4,841,000.00 - - - - - - 4,841,000.00 4,205,227.14 82 - Capital OutlayCapital Outlay 17,303.12 265,655.79 1,547,500.00 5,453.20 38,454.89 122,500.00 - - - 1,670,000.00 1,365,889.32 83 - Accounting Income Add backAccounting Income Add back (189,036.83) (1,410,772.86) - - (175,000.00) - - (4,578,574.12) - - 6,164,346.98 88 - Transfer from ReservesTransfer to Reserves - - 2,736,000.00 - - 175,000.00 - - 26,000.00 2,937,000.00 2,937,000.00 99 - 99Transfer from Reserves - - (6,388,500.00) - - (122,500.00) - - - (6,511,000.00) (6,511,000.00) Expense Total:2,313,537.39 15,616,203.74 31,515,000.00 396,376.32 3,615,694.55 7,105,000.00 623,567.66 8,754,001.87 18,269,000.00 56,889,000.00 28,903,099.84 Total Surplus (Deficit):446,257.49$ 7,351,219.27$ -$ 381,084.94$ 1,148,204.62$ -$ 669,973.23$ 25,656,551.88$ -$ -$ (34,155,975.77)$ Unaudited Revenue and Expense Budget-to-Actual by Category Month Ended January 31, 2026 WATER WASTEWATER DISTRICT WIDERECLAMATION Page 2 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 - Water SalesWater Sales 1,348,207.07$ 12,566,803.34$ 18,900,000.00$ -$ -$ -$ -$ 618,464.21$ 1,200,000.00$ 20,100,000.00$ 6,914,732.45$ 42 - Meter ChargesMeter Charges 945,500.52 6,614,577.35 11,425,000.00 - - - - - - 11,425,000.00 4,810,422.65 43 - PenaltiesPenalties 84,513.58 397,996.03 360,000.00 2,453.50 14,800.33 130,000.00 5,296.55 29,312.00 90,000.00 580,000.00 137,891.64 44 - Wastewater System ChargesWastewater System Charges - - - 568,267.95 4,030,069.61 6,870,000.00 - - - 6,870,000.00 2,839,930.39 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,141,936.82 8,167,301.53 13,820,000.00 13,820,000.00 5,652,698.47 46 - Other Operating RevenueOther Operating Revenue 220,386.69 2,855,309.17 30,000.00 114,774.62 570,830.76 5,000.00 117,921.52 1,690,703.87 1,109,000.00 1,144,000.00 (3,972,843.80) 47 - Non Operating RevenueNon Operating Revenue 161,187.02 532,737.12 800,000.00 91,965.19 148,198.47 100,000.00 28,386.00 23,904,772.14 2,050,000.00 2,950,000.00 (21,635,707.73) 56 - BenefitsBenefits - - - - - - - - - - - Revenue Total:2,759,794.88 22,967,423.01 31,515,000.00 777,461.26 4,763,899.17 7,105,000.00 1,293,540.89 34,410,553.75 18,269,000.00 56,889,000.00 (5,252,875.93) Program: 1000 - Governing Board Total:1000 - Governing Board 11,920.82 104,929.83 197,400.00 4,523.01 43,021.62 84,600.00 - - - 282,000.00 134,048.55 Program: 2000 - General Administration Total:2000 - General Administration 76,543.64 530,987.76 954,600.00 31,630.92 221,107.19 409,400.00 - - - 1,364,000.00 611,905.05 Program: 2100 - Human Resources Total:2100 - Human Resources 51,298.03 2,008,047.11 2,823,800.00 21,984.79 856,658.69 1,210,200.00 - - - 4,034,000.00 1,169,294.20 Program: 2200 - Public Affairs Total:2200 - Public Affairs 84,908.50 530,062.78 1,141,700.00 37,151.71 233,483.74 489,300.00 - - - 1,631,000.00 867,453.48 Program: 2300 - Conservation Total:2300 - Conservation 26,585.60 233,001.20 658,000.00 - - - - - - 658,000.00 424,998.80 Program: 3000 - Finance Total:3000 - Finance & Accounting 90,629.11 622,597.26 1,113,700.00 39,278.00 279,261.35 477,300.00 - - - 1,591,000.00 689,141.39 Program: 3200 - Information Technology Total:3200 - Information Technology 107,878.26 775,196.69 1,384,600.00 46,233.38 333,801.56 593,400.00 - - - 1,978,000.00 869,001.75 Program: 3300 - Customer Service Total:3300 - Customer Service 118,080.58 884,758.88 1,666,000.00 50,062.92 375,912.14 714,000.00 - - - 2,380,000.00 1,119,328.98 Program: 3400 - Meter Services Total:3400 - Meter Services 29,846.93 185,657.08 315,000.00 - - - - - - 315,000.00 129,342.92 Program: 4000 - Engineering Surplus Total:4000 - Engineering 45,873.36 374,568.45 1,106,000.00 19,344.24 133,383.60 474,000.00 - - - 1,580,000.00 1,072,047.95 Program: 5000 - Water Production Total:5000 - Water Production 820,455.46 3,788,510.77 6,207,000.00 - - - - - - 6,207,000.00 2,418,489.23 Program: 5100 - Water Treatment Total:5100 - Water Treatment 176,236.03 1,074,022.18 1,735,000.00 - - - - - - 1,735,000.00 660,977.82 Program: 5200 - Water Quality Total:5200 - Water Quality 47,540.49 343,440.56 607,000.00 - - - - - - 607,000.00 263,559.44 Program: 6000 - Maintenance Administration Total:6000 - Maintenance Administration 53,295.05 280,873.06 443,700.00 5,532.65 29,864.17 49,300.00 - - - 493,000.00 182,262.77 Program: 6100 - Water Maintenance Total:6100 - Water Maintenance 396,364.10 2,219,409.99 3,924,000.00 - - - - - - 3,924,000.00 1,704,590.01 Program: 6200 - Wastewater Collection Total:6200 - Wastewater Collection - - - 76,597.88 526,207.56 990,000.00 - - - 990,000.00 463,792.44 Program: 6200 - Wastewater Collection Total:6300 - Water Reclamation - - - - - - 623,567.66 5,665,043.63 10,512,000.00 10,512,000.00 4,846,956.37 Program: 7000 - Facilities Maintenance Total:7000 - Facilities Maintenance 113,160.10 1,050,713.13 1,584,800.00 39,033.00 397,420.06 679,200.00 - - - 2,264,000.00 815,866.81 Program: 7100 - Fleet Maintenance Total:7100 - Fleet Maintenance 45,618.21 343,771.22 651,700.00 19,550.62 147,117.98 279,300.00 - - - 931,000.00 440,110.80 Program: 8000 - Capital Total:8000 - Capital 17,303.12 265,655.79 5,001,000.00 5,453.20 38,454.89 655,000.00 - 3,088,958.24 7,757,000.00 13,413,000.00 10,019,931.08 Total Surplus (Deficit):446,257.49$ 7,351,219.27$ -$ 381,084.94$ 1,148,204.62$ -$ 669,973.23$ 25,656,551.88$ -$ -$ (34,155,975.77)$ WATER WASTEWATER DISTRICT WIDE Revenue and Expense Budget-to-Actual by Program Month Ended January 31, 2026 Unaudited RECLAMATION Page 3 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 - Water SalesWater Sales 1,348,207.07$ 12,566,803.34$ 18,900,000.00$ -$ -$ -$ -$ 618,464.21$ 1,200,000.00$ 20,100,000.00$ 6,914,732.45$ 42 - Meter ChargesMeter Charges 945,500.52 6,614,577.35 11,425,000.00 - - - - - - 11,425,000.00 4,810,422.65 43 - PenaltiesPenalties 84,513.58 397,996.03 360,000.00 2,453.50 14,800.33 130,000.00 5,296.55 29,312.00 90,000.00 580,000.00 137,891.64 44 - Wastewater System ChargesWastewater System Charges - - - 568,267.95 4,030,069.61 6,870,000.00 - - - 6,870,000.00 2,839,930.39 45 - Wastewater Treatment ChargesWastewater Treatment Charges - - - - - - 1,141,936.82 8,167,301.53 13,820,000.00 13,820,000.00 5,652,698.47 46 - Other Operating RevenueOther Operating Revenue 220,386.69 2,855,309.17 30,000.00 114,774.62 570,830.76 5,000.00 117,921.52 1,690,703.87 1,109,000.00 1,144,000.00 (3,972,843.80) 47 - Non Operating RevenueNon Operating Revenue 161,187.02 532,737.12 800,000.00 91,965.19 148,198.47 100,000.00 28,386.00 23,904,772.14 2,050,000.00 2,950,000.00 (21,635,707.73) 48 - Gain or Loss on DispositionGain or Loss on Disposition - - - - - - - - - - - 56 - BenefitsBenefits - - - - - - - - - - - 68 - DepreciationDepreciation - - - - - - - - - - - Revenue Total:2,759,794.88 22,967,423.01 31,515,000.00 777,461.26 4,763,899.17 7,105,000.00 1,293,540.89 34,410,553.75 18,269,000.00 56,889,000.00 (5,252,875.93) - - - - - - - - Program: 1000 - Governing Board - - - - - 51 - LaborLabor 5,902.05$ 47,181.73$ 107,800.00$ 2,529.45$ 20,220.73$ 46,200.00$ -$ -$ -$ 154,000.00$ 86,597.54$ 56 - BenefitsBenefits 4,838.57 42,913.44 65,100.00 2,073.65 18,391.54 27,900.00 - - - 93,000.00 31,695.02 62 - Materials and SuppliesMaterials and Supplies - - 2,100.00 - - 900.00 - - - 3,000.00 3,000.00 63 - Contract ServicesContract Services - 4,473.00 4,900.00 - 1,917.00 2,100.00 - - - 7,000.00 610.00 65 - Professional DevelopmentProfessional Development 1,180.20 10,361.66 17,500.00 (80.09) 2,492.35 7,500.00 - - - 25,000.00 12,145.99 Program: 1000 - Governing Board Total:11,920.82 104,929.83 197,400.00 4,523.01 43,021.62 84,600.00 - - - 282,000.00 134,048.55 - - - - - - Program: 2000 - General Administration - - - - - 51 - LaborLabor 48,703.21 265,237.98 453,600.00 20,872.79 113,673.40 194,400.00 - - - 648,000.00 269,088.62 52 - Temporary LaborTemporary Labor 1,233.31 10,606.72 21,000.00 528.56 4,545.80 9,000.00 - - - 30,000.00 14,847.48 53 - OvertimeOvertime 116.84 1,708.83 2,800.00 50.08 732.38 1,200.00 - - - 4,000.00 1,558.79 56 - BenefitsBenefits 14,313.92 136,583.78 197,400.00 4,961.05 52,076.86 84,600.00 - - - 282,000.00 93,339.36 62 - Materials and SuppliesMaterials and Supplies 80.06 655.80 4,200.00 34.31 281.03 1,800.00 - - - 6,000.00 5,063.17 63 - Contract ServicesContract Services 8,284.50 48,784.07 172,200.00 3,550.50 20,907.44 73,800.00 - - - 246,000.00 176,308.49 64 - UtilitiesUtilities 148.70 1,241.55 2,800.00 63.73 532.11 1,200.00 - - - 4,000.00 2,226.34 65 - Professional DevelopmentProfessional Development 3,663.10 66,169.03 100,600.00 1,569.90 28,358.17 43,400.00 - - - 144,000.00 49,472.80 Program: 2000 - General Administration Total:76,543.64 530,987.76 954,600.00 31,630.92 221,107.19 409,400.00 - - - 1,364,000.00 611,905.05 - - - - - - Program: 2100 - Human Resources - - - - - - 51 - LaborLabor 27,162.76 136,818.20 257,600.00 11,641.16 58,636.23 110,400.00 - - - 368,000.00 172,545.57 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 85.46 712.17 2,100.00 36.63 305.22 900.00 - - - 3,000.00 1,982.61 56 - BenefitsBenefits 8,002.70 121,879.94 162,400.00 3,429.67 52,233.70 69,600.00 - - - 232,000.00 57,886.36 62 - Materials and SuppliesMaterials and Supplies 239.24 3,849.01 6,300.00 102.53 323.62 2,700.00 - - - 9,000.00 4,827.37 63 - Contract ServicesContract Services 8,963.34 141,422.20 254,100.00 3,841.43 60,609.53 108,900.00 - - - 363,000.00 160,968.27 64 - UtilitiesUtilities 81.47 578.58 1,400.00 34.92 247.98 600.00 - - - 2,000.00 1,173.44 65 - Professional DevelopmentProfessional Development - 15,815.76 37,800.00 - 4,171.93 16,200.00 - - - 54,000.00 34,012.31 67 - OtherOther 6,763.06 1,586,971.25 2,102,100.00 2,898.45 680,130.48 900,900.00 - - - 3,003,000.00 735,898.27 Program: 2100 - Human Resources Total:51,298.03 2,008,047.11 2,823,800.00 21,984.79 856,658.69 1,210,200.00 - - - 4,034,000.00 1,169,294.20 - - - - - - Program: 2200 - Public Affairs - - - - - - 51 - LaborLabor 43,358.25 216,563.32 401,800.00 18,582.06 92,812.74 172,200.00 - - - 574,000.00 264,623.94 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 512.76 4,356.39 11,900.00 219.76 1,867.04 5,100.00 - - - 17,000.00 10,776.57 56 - BenefitsBenefits 8,742.63 82,668.04 118,300.00 3,746.62 35,428.50 50,700.00 - - - 169,000.00 50,903.46 62 - Materials and SuppliesMaterials and Supplies 220.18 20,650.69 81,900.00 94.36 8,850.27 35,100.00 - - - 117,000.00 87,499.04 63 - Contract ServicesContract Services 28,387.17 188,868.40 460,600.00 12,928.55 87,258.35 197,400.00 - - - 658,000.00 381,873.25 64 - UtilitiesUtilities 187.51 1,751.74 26,600.00 80.36 750.75 11,400.00 - - - 38,000.00 35,497.51 65 - Professional DevelopmentProfessional Development 3,500.00 15,204.20 40,600.00 1,500.00 6,516.09 17,400.00 - - - 58,000.00 36,279.71 Program: 2200 - Public Affairs Total:84,908.50 530,062.78 1,141,700.00 37,151.71 233,483.74 489,300.00 - - - 1,631,000.00 867,453.48 - - - - - - Program: 2300 - Conservation - - - - - - 51 - LaborLabor 13,800.00 68,985.06 126,000.00 - - - - - - 126,000.00 57,014.94 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - 1,811.25 7,000.00 - - - - - - 7,000.00 5,188.75 56 - BenefitsBenefits 3,945.31 24,753.56 45,000.00 - - - - - - 45,000.00 20,246.44 62 - Materials and SuppliesMaterials and Supplies - 19,306.01 57,000.00 - - - - - - 57,000.00 37,693.99 63 - Contract ServicesContract Services 4,033.39 69,051.98 307,000.00 - - - - - - 307,000.00 237,948.02 64 - UtilitiesUtilities 38.37 7,764.49 16,000.00 - - - - - - 16,000.00 8,235.51 65 - Professional DevelopmentProfessional Development 4,168.53 5,991.62 15,000.00 - - - - - - 15,000.00 9,008.38 67 - OtherOther 600.00 35,337.23 85,000.00 - - - - - - 85,000.00 49,662.77 Program: 2300 - Conservation Total:26,585.60 233,001.20 658,000.00 - - - - - - 658,000.00 424,998.80 Program: 3000 - Finance & Accounting - - - - - - 51 - LaborLabor 64,919.69 329,900.07 613,900.00 28,482.47 143,174.18 263,100.00 - - - 877,000.00 403,925.75 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 1,683.44 10,051.48 9,100.00 721.47 4,307.78 3,900.00 - - - 13,000.00 (1,359.26) 56 - BenefitsBenefits 19,477.94 202,399.74 301,000.00 8,347.38 99,246.05 129,000.00 - - - 430,000.00 128,354.21 62 - Materials and SuppliesMaterials and Supplies 66.72 2,717.05 4,900.00 28.60 1,164.44 2,100.00 - - - 7,000.00 3,118.51 63 - Contract ServicesContract Services 4,346.82 64,024.22 157,500.00 1,640.44 25,667.82 67,500.00 - - - 225,000.00 135,307.96 64 - UtilitiesUtilities 134.50 779.13 2,800.00 57.64 333.89 1,200.00 - - - 4,000.00 2,886.98 65 - Professional DevelopmentProfessional Development - 12,523.43 24,500.00 - 5,367.19 10,500.00 - - - 35,000.00 17,109.38 67 - OtherOther - 202.14 - - - - - - - - (202.14) Program: 3000 - Finance & Accounting Total:90,629.11 622,597.26 1,113,700.00 39,278.00 279,261.35 477,300.00 - - - 1,591,000.00 689,141.39 - - - - - - Month Ended January 31, 2026 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Page 4 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended January 31, 2026 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 3200 - Information Technology - - - - - - 51 - LaborLabor 42,453.62 204,615.45 392,000.00 18,194.38 89,077.76 168,000.00 - - - 560,000.00 266,306.79 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 13,147.07 177,682.35 247,100.00 5,634.30 76,338.52 105,900.00 - - - 353,000.00 98,979.13 62 - Materials and SuppliesMaterials and Supplies 363.02 37,454.01 56,700.00 155.58 16,051.71 24,300.00 - - - 81,000.00 27,494.28 63 - Contract ServicesContract Services 49,850.50 343,507.62 668,500.00 21,364.52 147,217.59 286,500.00 - - - 955,000.00 464,274.79 64 - UtilitiesUtilities 2,064.05 9,790.94 8,400.00 884.60 4,196.12 3,600.00 - - - 12,000.00 (1,987.06) 65 - Professional DevelopmentProfessional Development - 2,146.32 11,900.00 - 919.86 5,100.00 - - - 17,000.00 13,933.82 Program: 3200 - Information Technology Total:107,878.26 775,196.69 1,384,600.00 46,233.38 333,801.56 593,400.00 - - - 1,978,000.00 869,001.75 - - - - - - Program: 3300 - Customer Service - - - - - - 51 - LaborLabor 44,682.97 252,398.62 506,100.00 19,149.83 108,170.84 216,900.00 - - - 723,000.00 362,430.54 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime 3,202.54 7,205.06 7,700.00 1,372.52 3,087.92 3,300.00 - - - 11,000.00 707.02 56 - BenefitsBenefits 13,497.01 166,849.68 244,300.00 5,784.12 71,505.11 104,700.00 - - - 349,000.00 110,645.21 62 - Materials and SuppliesMaterials and Supplies 95.66 972.26 4,900.00 41.00 416.68 2,100.00 - - - 7,000.00 5,611.06 63 - Contract ServicesContract Services 43,473.12 374,894.92 737,800.00 18,631.34 160,669.36 316,200.00 - - - 1,054,000.00 518,435.72 64 - UtilitiesUtilities 12,868.09 79,782.83 149,800.00 5,084.11 31,125.96 64,200.00 - - - 214,000.00 103,091.21 65 - Professional DevelopmentProfessional Development - 2,184.64 11,200.00 - 936.27 4,800.00 - - - 16,000.00 12,879.09 67 - OtherOther 261.19 470.87 4,200.00 - - 1,800.00 - - - 6,000.00 5,529.13 Program: 3300 - Customer Service Total:118,080.58 884,758.88 1,666,000.00 50,062.92 375,912.14 714,000.00 - - - 2,380,000.00 1,119,328.98 - - - - - - Program: 3400 - Meter Services - - - - - - 51 - LaborLabor 20,342.40 102,053.47 186,000.00 - - - - - - 186,000.00 83,946.53 53 - OvertimeOvertime 2,097.81 7,088.06 6,000.00 - - - - - - 6,000.00 (1,088.06) 56 - BenefitsBenefits 7,227.80 73,813.21 109,000.00 - - - - - - 109,000.00 35,186.79 62 - Materials and SuppliesMaterials and Supplies - 34.80 4,000.00 - - - - - - 4,000.00 3,965.20 63 - Contract ServicesContract Services 102.54 1,942.90 8,000.00 - - - - - - 8,000.00 6,057.10 64 - UtilitiesUtilities 76.38 724.64 2,000.00 - - - - - - 2,000.00 1,275.36 65 - Professional DevelopmentProfessional Development - - - - - - - - - - - Program: 3400 - Meter Services Total:29,846.93 185,657.08 315,000.00 - - - - - - 315,000.00 129,342.92 - - - - - - Program: 4000 - Engineering - - - - - - 51 - LaborLabor 34,809.05 207,307.86 474,600.00 14,918.17 95,145.78 203,400.00 - - - 678,000.00 375,546.36 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - - - - - - - - - - - 56 - BenefitsBenefits 8,598.29 56,812.88 112,700.00 3,684.87 24,347.88 48,300.00 - - - 161,000.00 79,839.24 62 - Materials and SuppliesMaterials and Supplies - 417.18 4,200.00 - 178.80 1,800.00 - - - 6,000.00 5,404.02 63 - Contract ServicesContract Services 1,622.77 56,677.03 436,800.00 695.48 12,144.82 187,200.00 - - - 624,000.00 555,178.15 64 - UtilitiesUtilities 843.25 50,522.25 68,600.00 45.72 365.78 29,400.00 - - - 98,000.00 47,111.97 65 - Professional DevelopmentProfessional Development - 2,831.25 9,100.00 - 1,200.54 3,900.00 - - - 13,000.00 8,968.21 Program: 4000 - Engineering Total:45,873.36 374,568.45 1,106,000.00 19,344.24 133,383.60 474,000.00 - - - 1,580,000.00 1,072,047.95 - - - - - - Program: 5000 - Water Production - - - - - - 51 - LaborLabor 101,689.64 505,241.87 920,000.00 - - - - - - 920,000.00 414,758.13 53 - OvertimeOvertime 11,715.22 51,002.88 89,000.00 - - - - - - 89,000.00 37,997.12 54 - StandbyStandby 5,104.37 26,737.94 47,000.00 - - - - - - 47,000.00 20,262.06 56 - BenefitsBenefits 27,497.96 304,437.32 419,000.00 - - - - - - 419,000.00 114,562.68 61 - Water SupplyWater Supply 603,840.00 1,167,884.12 823,000.00 - - - - - - 823,000.00 (344,884.12) 62 - Materials and SuppliesMaterials and Supplies 28,930.60 172,682.24 288,000.00 - - - - - - 288,000.00 115,317.76 63 - Contract ServicesContract Services 39,389.35 77,560.19 511,000.00 - - - - - - 511,000.00 433,439.81 64 - UtilitiesUtilities 2,171.39 1,478,322.28 3,099,000.00 - - - - - - 3,099,000.00 1,620,677.72 65 - Professional DevelopmentProfessional Development 116.93 4,641.93 11,000.00 - - - - - - 11,000.00 6,358.07 Program: 5000 - Water Production Total:820,455.46 3,788,510.77 6,207,000.00 - - - - - - 6,207,000.00 2,418,489.23 - - - - - - Program: 5100 - Water Treatment - - - - - - 51 - LaborLabor 33,955.20 170,423.82 312,000.00 - - - - - - 312,000.00 141,576.18 53 - OvertimeOvertime 4,964.66 16,775.19 39,000.00 - - - - - - 39,000.00 22,224.81 56 - BenefitsBenefits 9,027.44 148,880.02 192,000.00 - - - - - - 192,000.00 43,119.98 62 - Materials and SuppliesMaterials and Supplies 14,149.27 206,806.22 285,000.00 - - - - - - 285,000.00 78,193.78 63 - Contract ServicesContract Services 114,042.72 381,483.85 664,000.00 - - - - - - 664,000.00 282,516.15 64 - UtilitiesUtilities 96.74 149,653.08 243,000.00 - - - - - - 243,000.00 93,346.92 Program: 5100 - Water Treatment Total:176,236.03 1,074,022.18 1,735,000.00 - - - - - - 1,735,000.00 660,977.82 - - - - - - Program: 5200 - Water Quality - - - - - - 51 - LaborLabor 32,675.35 161,152.40 267,000.00 - - - - - - 267,000.00 105,847.60 53 - OvertimeOvertime 737.94 4,347.36 12,000.00 - - - - - - 12,000.00 7,652.64 56 - BenefitsBenefits 9,222.57 104,340.04 131,000.00 - - - - - - 131,000.00 26,659.96 62 - Materials and SuppliesMaterials and Supplies 295.08 12,863.02 29,000.00 - - - - - - 29,000.00 16,136.98 63 - Contract ServicesContract Services 4,609.55 59,301.07 159,000.00 - - - - - - 159,000.00 99,698.93 64 - UtilitiesUtilities - 86.58 2,000.00 - - - - - - 2,000.00 1,913.42 65 - Professional DevelopmentProfessional Development - 1,350.09 7,000.00 - - - - - - 7,000.00 5,649.91 Program: 5200 - Water Quality Total:47,540.49 343,440.56 607,000.00 - - - - - - 607,000.00 263,559.44 - - - - - - Page 5 of 6 ADOPTED ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Month Ended January 31, 2026 Unaudited Program Expense Detail Budget-to-Actual WATER WASTEWATER DISTRICT WIDERECLAMATION Program: 6000 - Maintenance Administration - - - - - - 51 - LaborLabor 23,710.75 118,764.75 212,400.00 2,710.06 13,286.73 23,600.00 - - - 236,000.00 103,948.52 52 - Temporary LaborTemporary Labor - - - - - - - - - - - 53 - OvertimeOvertime - 2,275.39 1,800.00 - 252.83 200.00 - - - 2,000.00 (528.22) 54 - StandbyStandby 10,099.67 30,767.80 49,500.00 1,002.43 3,242.32 5,500.00 - - - 55,000.00 20,989.88 56 - BenefitsBenefits 8,411.85 89,032.29 117,900.00 934.49 9,891.61 13,100.00 - - - 131,000.00 32,076.10 62 - Materials and SuppliesMaterials and Supplies - 96.98 2,700.00 - - 300.00 - - - 3,000.00 2,903.02 63 - Contract ServicesContract Services 59.93 606.14 1,800.00 6.67 67.41 200.00 - - - 2,000.00 1,326.45 64 - UtilitiesUtilities 3,206.89 26,524.54 36,900.00 - 1,400.54 4,100.00 - - - 41,000.00 13,074.92 65 - Professional DevelopmentProfessional Development 7,911.00 12,910.21 20,700.00 879.00 1,722.73 2,300.00 - - - 23,000.00 8,367.06 67 - OtherOther (105.04) (105.04) - - 105.04 Program: 6000 - Maintenance Administration Total:53,295.05 280,873.06 443,700.00 5,532.65 29,864.17 49,300.00 - - - 493,000.00 182,262.77 - - - - - - Program: 6100 - Water Maintenance - - - - - - 51 - LaborLabor 149,227.00 675,163.35 1,292,000.00 - - - - - - 1,292,000.00 616,836.65 53 - OvertimeOvertime 47,226.67 264,963.90 430,000.00 - - - - - - 430,000.00 165,036.10 56 - BenefitsBenefits 48,543.06 431,425.48 623,000.00 - - - - - - 623,000.00 191,574.52 62 - Materials and SuppliesMaterials and Supplies 91,598.47 412,066.96 947,000.00 - - - - - - 947,000.00 534,933.04 63 - Contract ServicesContract Services 59,768.90 435,790.30 632,000.00 - - - - - - 632,000.00 196,209.70 64 - UtilitiesUtilities - - - - - - - - - - - Program: 6100 - Water Maintenance Total:396,364.10 2,219,409.99 3,924,000.00 - - - - - - 3,924,000.00 1,704,590.01 - - - - - - Program: 6200 - Wastewater Collection - - - - - - 51 - LaborLabor - - - 43,900.80 194,079.29 411,000.00 - - - 411,000.00 216,920.71 53 - OvertimeOvertime - - - - 4,648.70 11,000.00 - - - 11,000.00 6,351.30 56 - BenefitsBenefits - - - 10,725.52 100,841.08 187,000.00 - - - 187,000.00 86,158.92 62 - Materials and SuppliesMaterials and Supplies - - - - 325.92 38,000.00 - - - 38,000.00 37,674.08 63 - Contract ServicesContract Services - - - 21,971.56 225,887.57 343,000.00 - - - 343,000.00 117,112.43 64 - UtilitiesUtilities - - - - - - - - - - - 65 - Professional DevelopmentProfessional Development - - - - 425.00 - - - - - (425.00) Program: 6200 - Wastewater Collection Total:- - - 76,597.88 526,207.56 990,000.00 - - - 990,000.00 463,792.44 - - - - - - Program: 6300 - Water Reclamation - - - - - - 51 - LaborLabor - - - - - - 131,532.22 649,750.17 1,301,000.00 1,301,000.00 651,249.83 52 - Temporary LaborTemporary Labor - - - - - - 17,018.40 96,094.00 - - (96,094.00) 53 - OvertimeOvertime - - - - - - 47,431.27 184,821.76 280,000.00 280,000.00 95,178.24 54 - StandbyStandby - - - - - - 8,064.46 34,120.70 65,000.00 65,000.00 30,879.30 56 - BenefitsBenefits - - - - - - 40,519.45 424,979.82 608,000.00 608,000.00 183,020.18 62 - Materials and SuppliesMaterials and Supplies - - - - - - 97,083.63 553,240.73 2,008,000.00 2,008,000.00 1,454,759.27 63 - Contract ServicesContract Services - - - - - - 136,866.69 2,107,059.93 4,344,000.00 4,344,000.00 2,236,940.07 64 - UtilitiesUtilities - - - - - - 145,051.54 1,606,507.35 1,894,000.00 1,894,000.00 287,492.65 65 - Professional DevelopmentProfessional Development - - - - - - - 8,469.17 12,000.00 12,000.00 3,530.83 Program: 6300 - Water Reclamation Total:- - - - - - 623,567.66 5,665,043.63 10,512,000.00 10,512,000.00 4,846,956.37 - - - - - - Program: 7000 - Facilities Maintenance - - - - - - 51 - LaborLabor 18,619.80 93,254.49 217,000.00 7,979.88 39,957.07 93,000.00 - - - 310,000.00 176,788.44 53 - OvertimeOvertime 3,635.61 8,413.02 9,800.00 1,558.13 3,605.58 4,200.00 - - - 14,000.00 1,981.40 56 - BenefitsBenefits 5,887.58 69,890.84 120,400.00 2,523.10 30,091.83 51,600.00 - - - 172,000.00 72,017.33 62 - Materials and SuppliesMaterials and Supplies 4,175.35 39,607.02 66,500.00 1,789.44 16,456.15 28,500.00 - - - 95,000.00 38,936.83 63 - Contract ServicesContract Services 71,319.67 693,512.44 893,900.00 23,145.24 259,454.55 383,100.00 - - - 1,277,000.00 324,033.01 64 - UtilitiesUtilities 9,522.09 145,781.07 275,100.00 2,037.21 47,745.91 117,900.00 - - - 393,000.00 199,473.02 65 - Professional DevelopmentProfessional Development - 254.25 2,100.00 - 108.97 900.00 - - - 3,000.00 2,636.78 Program: 7000 - Facilities Maintenance Total:113,160.10 1,050,713.13 1,584,800.00 39,033.00 397,420.06 679,200.00 - - - 2,264,000.00 815,866.81 - - - Program: 7100 - Fleet Maintenance - - - - - - 51 - LaborLabor 8,673.84 43,355.55 79,800.00 3,717.36 18,580.95 34,200.00 - - - 114,000.00 52,063.50 53 - OvertimeOvertime 758.97 3,957.48 2,100.00 325.27 1,696.04 900.00 - - - 3,000.00 (2,653.52) 56 - BenefitsBenefits 2,608.98 16,517.82 30,100.00 1,118.08 6,939.01 12,900.00 - - - 43,000.00 19,543.17 62 - Materials and SuppliesMaterials and Supplies 5,083.36 73,115.87 126,000.00 2,178.57 31,330.92 54,000.00 - - - 180,000.00 75,553.21 63 - Contract ServicesContract Services 19,992.96 117,287.65 214,200.00 8,568.45 50,266.29 91,800.00 - - - 306,000.00 138,446.06 64 - UtilitiesUtilities 8,500.10 89,326.60 196,700.00 3,642.89 38,257.09 84,300.00 - - - 281,000.00 153,416.31 65 - Professional DevelopmentProfessional Development - 210.25 2,800.00 - 47.68 1,200.00 - - - 4,000.00 3,742.07 Program: 7100 - Fleet Maintenance Total:45,618.21 343,771.22 651,700.00 19,550.62 147,117.98 279,300.00 - - - 931,000.00 440,110.80 - - - Program: 8000 - Capital - - - - - 11 - Capital Assets not being DepreciatedCapital Assets not being Depreciated - - - - - - - - - - - 71 - Debt ServiceDebt Service - Principal - 775,000.00 1,518,000.00 - 175,000.00 385,000.00 - 4,578,574.12 4,527,000.00 6,430,000.00 901,425.88 75 - Other Non Operating ExpenseDebt Service - Interest - - 747,000.00 - - 95,000.00 - 3,088,958.24 3,204,000.00 4,046,000.00 957,041.76 81 - Capital ImprovementCapital Improvement 189,036.83 635,772.86 4,841,000.00 - - - - - - 4,841,000.00 4,205,227.14 82 - Capital OutlayCapital Outlay 17,303.12 265,655.79 1,547,500.00 5,453.20 38,454.89 122,500.00 - - - 1,670,000.00 1,365,889.32 83 - Accounting Income Add backAccounting Income Add back (189,036.83) (1,410,772.86) - - (175,000.00) - - (4,578,574.12) - - 6,164,346.98 88 - Transfer To (From) ReservesTransfer to Reserves - - 2,736,000.00 - - 175,000.00 - - 26,000.00 2,937,000.00 2,937,000.00 99 - 99Transfer from Reserves - - (6,388,500.00) - - (122,500.00) - - - (6,511,000.00) (6,511,000.00) Program: 8000 - Capital Total:17,303.12 265,655.79 5,001,000.00 5,453.20 38,454.89 655,000.00 - 3,088,958.24 7,757,000.00 13,413,000.00 10,019,931.08 Total Surplus (Deficit):446,257.49$ 7,351,219.27$ -$ 381,084.94$ 1,148,204.62$ -$ 669,973.23$ 25,656,551.88$ -$ -$ (34,155,975.77)$ Page 6 of 6 Agenda Item #2d March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #2d Consent Item 1 7 8 4 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Accept and File Investment Transaction Report for Month Ended February 28, 2026 RECOMMENDATION That the Board of Directors accept and file the attached Investment Transaction report for the month ended February 28, 2026. BACKGROUND / ANALYSIS California Government Code §53607 requires the CFO/Treasurer of a public agency to submit a monthly investment transaction report to the Board of Directors (Board) when the Board has delegated to the CFO/Treasurer the authority to invest, reinvest, sell, or exchange securities held in the Agency’s investment portfolio. During February, there were no deposits to, or withdrawals from the Local Agency Investment Fund (LAIF) account, therefore the balance of $31,224,238 remained unchanged. During February, 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 February 28, 2026 of $39,793 was posted to the account, increasing the account balance to $13,900,607 at month end. Investments held in the District’s U.S. Bank Custodial Account totaled $17,188,632 at the beginning of February. During the month, earnings added $39,504 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 $469 to the adjusted cost basis for the investments, resulting in an account balance at the end of February of $17,227,605. Investment transactions within the U.S. Bank account during February included two maturities of $698,150 and no investment purchases. At the end of February, the account balance was split between a mutual fund balance of $1,336,520, and federal securities shown on the attached schedule with a total balance of $15,891,085. Agenda Item #2d March 25, 20262 Meeting Date: March 25, 2026 Agenda Item #2d Consent Item 1 7 8 4 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 Feb 2026 LAIF Feb 2026 CLASS Feb 2026 EAST VALLEY WATER DISTRICT Investment Activity Month Ended February 28, 2026 Purch Units /Maturity Amort Cost Adjusted Cost Matured /Market Date Issuer CUSIP Yield Face Value Date Total Adjustment 2/1/2026 Purchases Called Total Water Sewer Reclamation Value 03/31/21 US Treasury Note (UST0026A 91282CBT7 0.750%500,000 03/31/26 499,827.89 82.79 499,910.68 499,910.68 499,910.68 498,820.00 12/27/23 US Treasury Note (UST4326)91282CJP7 4.375%600,000 12/15/26 601,979.33 (181.21) 601,798.12 601,798.12 601,798.12 603,756.00 04/22/24 US Treasury Note 91282CJC6 4.625%200,000 10/15/26 199,669.45 37.30 199,706.75 199,706.75 199,706.75 201,204.00 04/05/24 US Treasury Note 91282CKH3 4.500%500,000 03/31/26 499,784.74 96.84 499,881.58 499,881.58 499,881.58 500,285.00 4/10 & 4/11 US Treasury Note 91282CKJ9 4.500%800,000 04/15/27 797,625.40 156.39 797,781.79 797,781.79 797,781.79 808,688.00 09/23/24 US Treasury Note 91282CLL3 3.375%500,000 09/15/27 499,198.75 44.52 499,243.27 499,243.27 499,243.27 499,530.00 02/13/25 US Treasury Note UST4228 91282CMN8 4.125%200,000 02/15/28 199,715.38 10.13 199,725.51 199,725.51 199,725.51 203,204.00 05/15/25 US Treasury Note UST3728 91282CND9 3.625%200,000 05/15/28 299,589.65 13.02 299,602.67 299,602.67 299,602.67 302,262.00 10/31/25 US Treasury Note UST3630 91282CPD7 3.625%400,000 05/15/28 399,875.00 - 399,875.00 399,875.00 399,875.00 401,968.00 10/31/25 US Treasury Note 91282CMA6 4.125%300,000 05/15/28 712,967.58 (247.25) 712,720.33 712,720.33 712,720.33 716,492.00 11/26/25 US Treasury Note 91282CPN5 3.625%600,000 11/30/30 596,604.55 46.70 596,651.25 596,651.25 596,651.25 599,670.00 12/08/25 US Treasury Note 91282CFC0 2.625%300,000 07/31/29 290,293.97 197.22 290,491.19 290,491.19 290,491.19 292,395.00 12/15/25 US Treasury Note 91282CPP0 3.500%600,000 12/15/28 598,991.45 20.72 599,012.17 599,012.17 599,012.17 601,782.00 01/13/26 US Treasury Note 91282CPT2 3.500%500,000 01/15/29 498,684.98 24.62 498,709.60 498,709.60 498,709.60 501,525.00 01/13/26 US Treasury Note 91282CPR6 3.625%500,000 12/31/30 497,129.39 34.48 497,163.87 497,163.87 497,163.87 502,305.00 01/28/26 US Treasury Note 91282CPW5 3.750%300,000 01/31/31 298,886.72 8.53 298,895.25 298,895.25 298,895.25 303,048.00 07/30/20 FHLMC MTN 3134HAGV9 4.000%500,000 08/27/27 498,039.44 110.79 498,150.23 498,150.23 - - - 04/14/25 FHLMC MTN 3134HBKC4 4.150%100,000 04/17/28 500,000.00 500,000.00 500,000.00 500,000.00 500,170.00 09/23/21 Federal Home Loan Bank 3130APAZ8 1.030%200,000 09/30/26 200,000.00 200,000.00 200,000.00 200,000.00 196,938.00 03/25/21 Federal Home Loan Bank 3130ALUF9 1.000%300,000 03/30/26 300,000.00 300,000.00 300,000.00 300,000.00 299,367.00 09/17/21 Federal Home Loan Bank 3130AP6M2 1.020%400,000 09/30/26 400,000.00 400,000.00 400,000.00 400,000.00 393,836.00 10/25/24 Federal Home Loan Bank 3130B3G72 4.250%300,000 10/22/27 300,000.00 300,000.00 300,000.00 300,000.00 299,961.00 10/30/24 Federal Home Loan Bank 3130B3JC8 4.310%200,000 10/20/27 200,000.00 200,000.00 200,000.00 200,000.00 200,004.00 10/15/21 Federal Home Loan Bank 3130APJ55 1.250%300,000 10/26/26 299,999.24 299,999.24 299,999.24 299,999.24 295,350.00 04/10/24 Federal Home Loan Bank 3130B0UQ0 5.000%500,000 04/15/27 500,000.00 500,000.00 500,000.00 500,000.00 500,760.00 04/22/24 Federal Home Loan Bank 3130B13F2 4.910%450,000 11/27/26 450,127.05 (18.42) 450,108.63 450,108.63 450,108.63 453,946.50 11/17/21 Federal Farm Credit Bank 3133ENEM8 1.430%200,000 11/23/26 200,000.00 200,000.00 200,000.00 200,000.00 196,890.00 01/27/25 Federal Home Loan Bank 3130B4R52 4.500%500,000 10/27/28 500,000.00 500,000.00 500,000.00 500,000.00 503,510.00 01/24/25 Federal Home Loan Bank 3130B4SN2 4.500%500,000 07/28/28 500,000.00 500,000.00 500,000.00 500,000.00 501,310.00 02/18/25 Federal Home Loan Bank 3130B54T2 4.550%200,000 08/18/27 200,000.00 200,000.00 200,000.00 - - - 02/21/25 Federal Home Loan Bank 3130B4YG0 4.550%200,000 08/14/29 199,844.92 17.77 199,862.69 199,862.69 199,862.69 200,474.00 12/18/24 Federal Home Loan Bank 3130B4BW0 4.500%500,000 06/12/28 500,000.00 500,000.00 500,000.00 500,000.00 500,730.00 04/16/25 Federal Home Loan Bank 3130B5XT0 4.050%300,000 10/21/27 300,000.00 300,000.00 300,000.00 300,000.00 299,916.00 05/08/25 Federal Home Loan Bank 3130B6CN4 4.125%200,000 05/03/30 200,000.00 200,000.00 200,000.00 200,000.00 200,354.00 05/22/25 Federal Home Loan Bank 3130B6JZ0 4.250%300,000 11/22/27 300,000.00 300,000.00 300,000.00 300,000.00 300,153.00 06/26/25 Federal Home Loan Bank 3130B6VG8 4.100%300,000 06/26/28 300,000.00 300,000.00 300,000.00 300,000.00 300,279.00 07/31/25 Federal Home Loan Bank 3130B72H6 4.300%500,000 07/15/30 500,000.00 500,000.00 500,000.00 500,000.00 501,145.00 09/25/25 Federal Home Loan Bank 3130B7WY6 3.900%200,000 10/02/29 200,000.00 200,000.00 200,000.00 200,000.00 200,030.00 10/02/25 Federal Home Loan Bank 3130B7WX8 3.800%700,000 10/02/28 700,000.00 700,000.00 700,000.00 700,000.00 700,203.00 03/31/25 FHLMC MTN 3134HBGK1 4.175%500,000 04/01/27 500,000.00 500,000.00 500,000.00 500,000.00 500,150.00 08/29/25 FHLMC MTN 3136GAPH6 4.065%350,000 08/27/30 349,930.59 14.54 349,945.13 349,945.13 349,945.13 350,371.00 16,100,000.00 16,588,765.47 469.48 16,589,234.95 - 698,150.23 15,891,084.72 13,641,383.77 2,249,700.95 - 15,932,781.50 Local Agency Investment Fund P.O. Box 942809 Sacramento, CA 94209-0001 (916) 653-3001 March 06, 2026 LAIF Home PMIA Average Monthly Yields EAST VALLEY WATER DISTRICT CHIEF FINANCIAL OFFICER 31111 GREENSPOT ROAD HIGHLAND, CA 92346 Account Number: February 2026 Statement Tran Type Definitions Account Summary Total Deposit:0.00 Beginning Balance:31,224,238.44 Total Withdrawal:0.00 Ending Balance:31,224,238.44 3/6/26, 9:38 AM LAIF Regular Monthly Statement https://laifms.treasurer.ca.gov/RegularStatement.aspx 1/1 Agenda Item #2e March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #2e Consent Item 1 7 8 5 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Approve February 2026 Disbursements: Accounts payable disbursements for the period include check numbers 266936 through 267105, bank drafts, and ACH payments in the amount of $2,761,747.81 and $508,245.09 for payroll RECOMMENDATION That the Board of Directors approve the District's expense disbursements for the period February 1, 2026 through February 28, 2026 in the amount of $3,269,992.90. BACKGROUND / ANALYSIS The payment register for supplies, materials, services, and payroll for February 2026 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 266936 through 267105, bank drafts, and ACH Payments in the amount of $2,761,747.81 and $508,245.09, for payroll. Significant expenses greater than or equal to $50,000 are further explained below: P V D A 1 A S P P 6$ 1 C I 7$ 1 K I W M 5$ 1 N D P P 9$ Agenda Item #2e March 25, 20262 Meeting Date: March 25, 2026 Agenda Item #2e Consent Item 1 7 8 5 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. Agenda Item #2e March 25, 20263 Meeting Date: March 25, 2026 Agenda Item #2e Consent Item 1 7 8 5 Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Brian Tompkins Chief Financial Officer ATTACHMENTS February 2026 Payment Register PAYMENT REGISTER FEBRUARY 1, 2026 - FEBRUARY 28, 2026 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 02/05/2026 266936 SHERAN J FERRIN 1,035.36 02/06/2026 266937 ALTERNATIVE HOSE INC 1,603.72 02/06/2026 266938 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)3,278.94 02/06/2026 266939 APPLEONE EMPLOYMENT SERVICE 284.16 02/06/2026 266940 AT&T 5,165.71 02/06/2026 266941 AUTOZONE PARTS 242.87 02/06/2026 266942 BUDGET TRANSMISSIONS II INC 4,493.06 02/06/2026 266943 BURGESS MOVING & STORAGE 333.65 02/06/2026 266944 CHASE TRUCK MOBILE SERVICE 630.00 02/06/2026 266945 CHEM-TECH INTERNATIONAL INC 14,976.65 02/06/2026 266947 DIRECTV 306.23 02/06/2026 266948 EQUIPMENTSHARE.COM INC 217.17 02/06/2026 266949 EVERSOFT, INC 349.23 02/06/2026 266950 EXPERIAN 354.64 02/06/2026 266951 EYE MED VISION CARE 1,604.68 02/06/2026 266952 FEDEX 151.12 02/06/2026 266953 HARRIS & ASSOCIATES, INC.716.74 02/06/2026 266954 HATFIELD BUICK 548.69 02/06/2026 266955 I INLAND (KENWORTH (US) INC.)1,123.57 02/06/2026 266956 J M ELECTRICAL SERVICES 5,600.00 02/06/2026 266957 JOVENVILLE LLC 2,734.55 02/06/2026 266958 JUAN D. BASOLS 163.13 02/06/2026 266959 K & L HARDWARE 149.77 02/06/2026 266960 KONICA MINOLTA BUSINESS SOLUTIONS 499.78 02/06/2026 266961 METROPOLITAN LIFE INS CO 70.14 02/06/2026 266962 MIDWEST MOTOR SUPPLY CO INC 1,592.72 02/06/2026 266963 ORANGE COUNTY WINWATER WORKS 1,860.35 02/06/2026 266964 O'REILLYS AUTO PARTS 1,934.56 02/06/2026 266966 PETE'S ROAD SERVICE INC 2,064.30 02/06/2026 266967 RYAN HERCO FLOW SOLUTIONS 7,284.84 02/06/2026 266968 SO CAL GAS 965.84 02/06/2026 266969 SOLITUDE LAKE MANAGEMENT LLC 1,376.94 02/06/2026 266970 SOUTH COAST A Q M D 736.57 02/06/2026 266971 TECHNICAL SYSTEM, INC 1,860.00 02/06/2026 266972 ULINE, INC.2,323.79 02/06/2026 266973 UNIFIRST CORPORATION 2,221.32 02/06/2026 266975 WESTERN WATER WORKS SUPPLY CO., INC 1,830.55 02/12/2026 266976 AMERICAN FIDELITY ASSURANCE COMPANY 4,851.24 02/12/2026 266977 APPLEONE EMPLOYMENT SERVICE 774.12 02/12/2026 266978 AT&T MOBILITY, LLC 2,993.39 02/12/2026 266979 ATMAA, INC.980.00 02/12/2026 266980 BALFOUR BEATTY INFRASTRUCTURE, INC 263,995.02 02/12/2026 266981 BURRTEC WASTE/ 5455 INDUSTRIAL PKWY 1,075.56 02/12/2026 266982 BURRTEC WASTE/ E. 111 MILL ST 2,600.50 02/12/2026 266983 CHASE TRUCK MOBILE SERVICE 1,750.00 02/12/2026 266984 CHEM-TECH INTERNATIONAL INC 6,120.80 PAYMENT REGISTER FEBRUARY 1, 2026 - FEBRUARY 28, 2026 Page 1 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 02/12/2026 266985 COMMERCIAL GATE CO., INC.195.00 02/12/2026 266986 CULLIGAN OF ONTARIO 128.87 02/12/2026 266987 DOUGLAS DONEGAN 1,500.00 02/12/2026 266988 FIRST CHOICE SERVICES 47.25 02/12/2026 266989 HEALTH AND HUMAN RESOURCE CENTER INC.121.50 02/12/2026 266990 HYDROTECH ELECTRIC 527.94 02/12/2026 266991 JAMES LITHO 2,361.28 02/12/2026 266992 K & L HARDWARE 33.87 02/12/2026 266993 LOWE'S 1,076.46 02/12/2026 266994 MIDWEST MOTOR SUPPLY CO INC 745.81 02/12/2026 266995 NAVIGATING PREPAREDNESS ASSOCIATES LLC 3,930.00 02/12/2026 266996 ORANGE COUNTY WINWATER WORKS 13,327.66 02/12/2026 266997 O'REILLYS AUTO PARTS 541.16 02/12/2026 266998 POLYDYNE INC.23,636.82 02/12/2026 266999 RAPID FIRE SAFETY & SECURITY LLC 3,986.80 02/12/2026 267000 RYAN HERCO FLOW SOLUTIONS 4,515.34 02/12/2026 267001 SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT 5,155.00 02/12/2026 267002 SOUTHERN CALIFORNIA EDISON COMPANY 280,390.70 02/12/2026 267003 TECHNICAL SYSTEM, INC 945.00 02/12/2026 267004 TRI-CITIES ANSWERING SERVICE & CALL CENTER, INC.938.55 02/12/2026 267005 ULINE, INC.2,706.42 02/12/2026 267006 UNIFIRST CORPORATION 1,352.46 02/12/2026 267007 VERIZON CONNECT FLEET USA LLC 1,018.32 02/12/2026 267008 WESTAIR GASES & EQUIPMENT, INC.271.00 02/12/2026 267009 WESTERN WATER WORKS SUPPLY CO., INC 2,383.32 02/12/2026 267010 YO FIRE 7,287.13 02/12/2026 267011 SAN BERNARDINO COUNTY SHERIFF 565.76 02/12/2026 267012 UNITED STATES TREASURY 100.00 02/18/2026 267013 SAN BERNARDINO CITY UNIFIED SCHOOL DISTRICT 150.00 02/18/2026 267014 LORRAINE MORENO 950.35 02/18/2026 267015 STEVEN MCGEE 600.00 02/18/2026 267042 ADVANCED INDUSTRIAL SERVICES, INC.116,185.00 02/18/2026 267043 ALTERNATIVE HOSE INC 1,389.54 02/18/2026 267044 AMERICAN FIDELITY ASSURANCE COMPANY (FSA)1,639.47 02/18/2026 267045 AMERICAN SAFETY SERVICES, INC 7,077.63 02/18/2026 267046 BURRTEC WASTE/ 5455 INDUSTRIAL PKWY 6,937.45 02/18/2026 267047 CHASE TRUCK MOBILE SERVICE 2,100.00 02/18/2026 267049 CHEM-TECH INTERNATIONAL INC 32,492.88 02/18/2026 267050 COSTIN PUBLIC OUTREACH GROUP, INC 335.00 02/18/2026 267051 DENTAL HEALTH SERVICES 162.90 02/18/2026 267052 EEC ENVIRONMENTAL 4,192.81 02/18/2026 267053 EUCLID MANAGERS, INSURANCE SERVICES INC.216.00 02/18/2026 267054 FIRST CHOICE SERVICES 1,304.26 02/18/2026 267055 HATFIELD BUICK 784.23 02/18/2026 267056 K & L HARDWARE 127.19 02/18/2026 267057 KONICA MINOLTA BUSINESS SOLUTIONS 258.12 02/18/2026 267058 MCCALL'S METER SALES & SERVICE 7,378.27 02/18/2026 267059 MIDWEST MOTOR SUPPLY CO INC 334.95 02/18/2026 267060 PLANETBIDS, LLC 4,217.08 02/18/2026 267061 PROJECT PARTNERS, INC.11,816.00 02/18/2026 267062 PRO-WEST & ASSOC., INC 6,566.74 02/18/2026 267063 RYAN HERCO FLOW SOLUTIONS 4,661.64 02/18/2026 267064 SOCAL STEAM CHALLENGE 5,000.00 02/18/2026 267065 SPECTRUM 14,665.79 02/18/2026 267066 TEXAS LIFE INSURANCE COMPANY 867.11 PAYMENT REGISTER FEBRUARY 1, 2026 - FEBRUARY 28, 2026 Page 2 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 02/18/2026 267067 TRUSSELL TECHNOLOGIES.INC 32,073.72 02/19/2026 267068 TANIA POZUELLOS 90.62 02/19/2026 267069 NICOLE LOZANO 69.51 02/19/2026 267070 THE COMMUNITY BUILDING GROUP LLC 109.76 02/19/2026 267071 D.R. HORTON 150.00 02/19/2026 267072 HL HITCHCOCK 4,103.51 02/19/2026 267073 MISSION PAVING AND SEALING INC 4,884.96 02/19/2026 267074 AMES CONSTRUCTION 1,978.92 02/19/2026 267075 RICHMOND AMERICAN HOMES 147.58 02/19/2026 267076 RICHMOND AMERICAN HOMES 117.53 02/19/2026 267077 BARBARA SANCHEZ 26.54 02/19/2026 267078 CENTURY COMMUNITIES OF CALIFORNIA, LLC 288.62 02/19/2026 267079 CENTURY COMMUNITIES OF CALIFORNIA, LLC 326.81 02/26/2026 267080 APPLEONE EMPLOYMENT SERVICE 598.80 02/26/2026 267081 AT&T 47.77 02/26/2026 267082 CHEM-TECH INTERNATIONAL INC 36,971.12 02/26/2026 267083 CHRISTOPHER MULLIGAN 387.89 02/26/2026 267084 COMMERCIAL GATE CO., INC.18,996.00 02/26/2026 267085 COSTIN PUBLIC OUTREACH GROUP, INC 5,760.00 02/26/2026 267086 DELAFIELD CORPORATION 1,949.65 02/26/2026 267087 DETECTION INSTRUMENTS CORPORATION 213.07 02/26/2026 267088 DIRECTV 195.83 02/26/2026 267089 FEDEX 46.81 02/26/2026 267090 JOVENVILLE LLC 1,239.12 02/26/2026 267091 K & L HARDWARE 186.40 02/26/2026 267092 KELLAR EQUIPMENT 17,778.75 02/26/2026 267093 MICHELLE SMITH 200.00 02/26/2026 267094 ORANGE COUNTY WINWATER WORKS 23,164.75 02/26/2026 267095 SINGLEWIRE SOFTWARE, LLC 16,957.50 02/26/2026 267096 SO CAL GAS 50.12 02/26/2026 267097 SOUTH COAST A Q M D 736.57 02/26/2026 267098 SOUTHERN CALIFORNIA EDISON COMPANY 13,120.32 02/26/2026 267099 ULINE, INC.4,243.35 02/26/2026 267100 UNIFIRST CORPORATION 2,710.91 02/26/2026 267102 2,278.30 BANK DRAFTS Page 3 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 02/23/2026 DFT0005871 CBB 2,635.17 02/27/2026 DFT0005862 CA SDI TAX 5,026.13 02/27/2026 DFT0005863 CALPERS/ DEFERRED COMPENSATION 27,829.16 02/27/2026 DFT0005864 CALPERS/ RETIREMENT 66,753.74 02/27/2026 DFT0005865 FEDERAL PAYROLL TAX 44,304.93 02/27/2026 DFT0005866 MEDICARE 11,230.32 02/27/2026 DFT0005867 SOCIAL SECURITY 992.56 02/27/2026 DFT0005868 STATE DISBURSEMENT UNIT 682.15 02/27/2026 DFT0005869 STATE PAYROLL TAX 18,093.93 02/27/2026 DFT0005870 PAYNEARME, INC.312.43 02/05/2026 10016896 ALAN PEREZ, REDLANDS OFFICE CLEANING SOLUTIONS, LLC 750.00 02/05/2026 10016897 ALBERT A. WEBB ASSOCIATES 24,861.95 02/05/2026 10016898 ALLISON MECHANICAL, INC 3,130.00 02/05/2026 10016899 AMAZON CAPITAL SERVICES, INC 2,277.15 02/05/2026 10016900 AMERICAN RENTALS, INC 41.21 02/05/2026 10016901 BARRY'S SECURITY SERVICES, INC 4,750.68 02/05/2026 10016902 BOOT BARN, INC 800.00 02/05/2026 10016903 CALIFORNIA TOOL & WELDING SUPPLY 92.66 02/05/2026 10016904 CAROL CALES 656.06 02/05/2026 10016905 CLARK PEST CONTROL 424.00 02/05/2026 10016906 CLEARFLY COMMUNATIONS 88.72 02/05/2026 10016907 COMPUTERIZED EMBROIDERY COMPANY, INC 391.40 02/05/2026 10016908 CORE & MAIN LP 5,224.56 02/05/2026 10016909 COUNTY OF SAN BERNARDINO, RECORDER- CLERK 240.00 02/05/2026 10016910 ED KING 636.33 02/05/2026 10016911 ELISEO OCHOA 730.85 02/05/2026 10016912 EUROFINS EATON ANALYTICAL, INC 8,540.00 02/05/2026 10016913 FLEETCREW, INC.2,064.00 02/05/2026 10016914 FMB TRUCK OUTFITTERS, INC 132.30 02/05/2026 10016915 FRONTIER COMMUNICATIONS 1,103.84 02/05/2026 10016916 GENESIS INDUSTRIAL SUPPLY, INC 207.90 02/05/2026 10016917 GRAINGER 1,919.12 02/05/2026 10016918 GROUP DELTA CONSULTANTS, INC 3,257.50 02/05/2026 10016919 JC LAW FIRM 11,520.00 02/05/2026 10016920 JOHN MURA 735.03 02/05/2026 10016921 JOSE MILLAN 320.00 02/05/2026 10016922 KRIEGER & STEWART, INCORPORATED 15,064.75 02/05/2026 10016923 LINCOLN NATIONAL LIFE INS CO.2,894.53 02/05/2026 10016924 MARVIN'S MOBILE TRUCK WASH 2,820.00 02/05/2026 10016925 MCMASTER-CARR 1,034.23 02/05/2026 10016926 MIKE J. ROQUET CONSTRUCTION INC 44,785.72 02/05/2026 10016927 MINUTEMAN PRESS OF RANCHO CUCAMONGA 601.06 02/05/2026 10016928 NORM TERRY 735.03 02/05/2026 10016929 NOVA LANDSCAPE GROUP, INC.559.50 02/05/2026 10016930 REBECCA KASTEN 708.76 02/05/2026 10016931 REDLANDS IRONWORKS INC 28,978.80 02/05/2026 10016932 RICHARD BECERRA 735.03 02/05/2026 10016933 RINCON CONSULTANTS, INC.2,211.75 02/05/2026 10016934 ROXANA MORALES 5,000.00 02/05/2026 10016935 SAFETY KLEEN SYSTEMS, INC.286.62 02/05/2026 10016936 STERICYCLE, INC DBA SHRED-IT 258.97 02/05/2026 10016937 STEVE A. FILARSKY, ATTORNEY AT LAW 292.50 PAYMENT REGISTER FEBRUARY 1, 2026 - FEBRUARY 28, 2026 Page 4 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 02/05/2026 10016938 TROY A YERGENS 250.00 02/05/2026 10016939 TSR PERFORMANCE 3,462.53 02/05/2026 10016940 UNDERGROUND SERVICE ALERT 822.70 02/05/2026 10016941 VULCAN MATERIALS CO/ CALMAT CO 1,863.83 02/05/2026 10016942 YORK EMPLOYMENT SERVICES, INC.4,067.17 02/05/2026 10016943 ZENON ENVIRONMENTAL CORP.229.60 02/12/2026 10016944 ADCOMP SYSTEMS, INC 100.00 02/12/2026 10016945 ADVANCED TELEMETRY SYSTEMS INTERNATIONAL, INC.68,731.96 02/12/2026 10016946 ALLISON MECHANICAL, INC 17,785.23 02/12/2026 10016947 AMAZON CAPITAL SERVICES, INC 2,020.68 02/12/2026 10016948 ANTHESIS 11,206.33 02/12/2026 10016949 BARRY'S SECURITY SERVICES, INC 4,533.35 02/12/2026 10016950 BRAX COMPANY, INC.5,224.76 02/12/2026 10016951 CLARK PEST CONTROL 309.00 02/12/2026 10016952 COAST FITNESS REPAIR SHOP 418.56 02/12/2026 10016953 CORE & MAIN LP 74,055.90 02/12/2026 10016954 CORELOGIC SOLUTIONS, LLC 415.92 02/12/2026 10016955 EMERSON LLLP 2,644.17 02/12/2026 10016956 FERGUSON ENTERPRISES, INC.36,225.55 02/12/2026 10016957 FLEETCREW, INC.350.00 02/12/2026 10016958 GRAINGER 370.50 02/12/2026 10016959 HAAKER EQUIPMENT COMPANY & TOTAL CLEAN 575.87 02/12/2026 10016960 HYDROPRO SOLUTIONS 18,150.75 02/12/2026 10016961 INFOSEND, INC 341.01 02/12/2026 10016962 KRIEGER & STEWART, INCORPORATED 56,590.20 02/12/2026 10016963 LANDS END INC 155.35 02/12/2026 10016964 MARVIN'S MOBILE TRUCK WASH 810.00 02/12/2026 10016965 MOBILE OCCUPATIONAL SERVICES, INC 380.00 02/12/2026 10016966 NEOGOV 5,408.97 02/12/2026 10016967 NOR-CAL PUMP & WELL DRILLING, INC.92,582.97 02/12/2026 10016968 PLUMBERS DEPOT INC.11,945.56 02/12/2026 10016969 RINCON CONSULTANTS, INC.2,782.50 02/12/2026 10016970 SG CREATIVE, LLC 6,240.00 02/12/2026 10016971 STAPLES BUSINESS ADVANTAGE 251.03 02/12/2026 10016972 VULCAN MATERIALS CO/ CALMAT CO 4,564.95 02/12/2026 10016973 YORK EMPLOYMENT SERVICES, INC.2,998.84 02/12/2026 10016974 EVWD EMPLOYEES EVENTS ASSOC 279.50 02/18/2026 10016975 AMAZON CAPITAL SERVICES, INC 918.36 02/18/2026 10016976 BARRY'S SECURITY SERVICES, INC 4,382.63 02/18/2026 10016977 CLA-VAL CO 10,704.78 02/18/2026 10016978 CLINICAL LAB OF S B 4,377.00 02/18/2026 10016979 COMPUTERIZED EMBROIDERY COMPANY, INC 522.10 02/18/2026 10016980 FLEETCREW, INC.539.00 02/18/2026 10016981 FRONTIER COMMUNICATIONS 0.33 02/18/2026 10016982 HACH COMPANY 818.89 02/18/2026 10016983 HIGHLAND AREA CHAMBER 300.00 02/18/2026 10016984 JOSE MILLAN 5,020.00 02/18/2026 10016985 LOGICALIS, INC 62,050.98 02/18/2026 10016986 MARVIN'S MOBILE TRUCK WASH 810.00 02/18/2026 10016987 MIKE J. ROQUET CONSTRUCTION INC 38,878.04 02/18/2026 10016988 MOBILE OCCUPATIONAL SERVICES, INC 264.00 02/18/2026 10016989 NOVA LANDSCAPE GROUP, INC.18,179.00 02/18/2026 10016991 PLUMBERS DEPOT INC.2,173.18 02/18/2026 10016992 PSI WATER TECHNOLOGIES 6,306.04 02/18/2026 10016993 QUINN COMPANY 1,020.93 PAYMENT REGISTER FEBRUARY 1, 2026 - FEBRUARY 28, 2026 Page 5 of 6 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 02/18/2026 10016994 REDLANDS IRONWORKS INC 21,800.00 02/18/2026 10016995 RESOLUTE 10,000.00 02/18/2026 10016996 SCN, SECURITY COMMUNICATION NETWORK, INC 2,507.50 02/18/2026 10016997 STAPLES BUSINESS ADVANTAGE 434.57 02/18/2026 10016998 SYNAGRO - WWT, INC 115,611.56 02/18/2026 10016999 TSR PERFORMANCE 1,376.64 02/18/2026 10017000 VERIZON WIRELESS 11,164.79 02/18/2026 10017002 WAXIE SANITARY SUPPLY 347.06 02/18/2026 10017003 WESTBROOK FENCE, INC 8,413.00 02/18/2026 10017004 YORK EMPLOYMENT SERVICES, INC.2,998.84 02/18/2026 10017005 ZENON ENVIRONMENTAL CORP.1,077.50 02/26/2026 10017006 ACI PAYMENTS INC.39.00 02/26/2026 10017007 ADCOMP SYSTEMS, INC 319.29 02/26/2026 10017008 ADVANCED INDUSTRIAL SOLUTIONS, INC 2,706.99 02/26/2026 10017009 AMAZON CAPITAL SERVICES, INC 1,881.84 02/26/2026 10017010 ARCADIS U.S., INC 7,670.00 02/26/2026 10017011 BARRY'S SECURITY SERVICES, INC 4,379.88 02/26/2026 10017012 BRAX COMPANY, INC.6,656.58 02/26/2026 10017013 CLARK PEST CONTROL 140.00 02/26/2026 10017014 CLA-VAL CO 5,549.82 02/26/2026 10017015 FRONTIER COMMUNICATIONS 194.88 02/26/2026 10017016 GENESIS INDUSTRIAL SUPPLY, INC 2,418.41 02/26/2026 10017017 GRAINGER 955.81 02/26/2026 10017018 HARPER & ASSOCIATES ENGINEERING, INC 7,290.00 02/26/2026 10017019 HARRINGTON INDUSTRIAL PLASTIC 10,294.29 02/26/2026 10017020 INLAND ACTION, INC 3,912.00 02/26/2026 10017021 MCMASTER-CARR 553.77 02/26/2026 10017022 MIKE J. ROQUET CONSTRUCTION INC 39,867.02 02/26/2026 10017023 NORTHERN TOOL & EQUIPMENT CATALOG COMPANY LLC 3,477.62 02/26/2026 10017024 PR DIAMOND PRODUCTS, INC 1,812.86 02/26/2026 10017025 SAFETY COMPLIANCE COMPANY 450.00 02/26/2026 10017026 UNITED REFRIGERATION INC 163.04 02/26/2026 10017027 USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD 246.60 02/26/2026 10017028 VALERO FLEET, WEX BANK 16,199.26 02/26/2026 10017029 YORK EMPLOYMENT SERVICES, INC.4,292.10 02/26/2026 10017030 EVWD EMPLOYEES EVENTS ASSOC 379.50 PAYMENT REGISTER FEBRUARY 1, 2026 - FEBRUARY 28, 2026 Page 6 of 6 Agenda Item #3a March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #3a Informational Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: 2026 Development Update RECOMMENDATION This agenda item is for informational purposes only, no action required. DISTRICT PILLARS AND STRATEGIES IV - Planning, Maintenance, and Preservation of District Resources d. Enhance Planning Efforts that Respond to Future Demands REVIEW BY OTHERS This agenda item has been reviewed by Engineering and Administration. 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 ATTACHMENTS Presentation DEVELOPMENT UPDATE Board of Directors March 25, 2026 NEW DEVELOPMENT FEES 2 NEW DEVELOPMENT FEES 3 Development Fees Meter Connection Capacity Existing Facilities Future Facilities WHAT IS A CAPACITY CHARGE? 4 •One-time fee to recover cost of providing services necessary to facilitate new development •Also called a development impact fee •Ensures development pays their fair share •Protects existing customers from added costs •Water •Based on size of water meter and its corresponding maximum flow •Fund water supply, treatment, transmission, pumping and storage •Wastewater •Based on Equivalent Dwelling Units (EDUs) for overall development •A Single-Family Residence is 1 EDU •Fund treatment and collection •Adjusted on July 1st each year by ENR CCI Index, or new rate study DEVELOPMENT ACTIVITY MAP 5 6 Construction 28% Planning 23% On-Hold 46% DEVELOPMENTS IN PLANNING 7 TRACT 10302 8 TRACT 10302 9 •Residential •7.6 Acres •22-Lots •Developer •Monte Vista Homes •Approved Water & Sewer Drawings TRACT 20721 10 TRACT 20721 11 •Residential •12 Acres •113-Lots •Developer •Diversified Pacific •Approved Water & Sewer Drawings EPD SOLUTIONS 12 EPD SOLUTIONS 13 •Residential •15 Acres •162-Lots •Developer •Unknown •Provided Will-Serve Letter DISCUSSION Agenda Item #3b March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #3b Informational Item 1 7 9 3 Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Construction Material Cost Increases and District Mitigation Strategies RECOMMENDATION This agenda item is for informational purposes only, no action required. BACKGROUND / ANALYSIS Over the past several years, water utilities nationwide have experienced significant increases in the cost of construction materials used to operate, maintain, and improve water infrastructure systems. Materials such as ductile iron pipe, copper tubing, water meters, hydrants, valves, and related distribution system components have experienced notable price increases due to changing global market conditions. Water utilities are responsible for maintaining extensive infrastructure systems that require ongoing maintenance, repair, and replacement. Much of the District’s infrastructure was installed decades ago and must be periodically rehabilitated or replaced to ensure reliable service and regulatory compliance. For the District, materials used for construction, maintenance, and operational activities represent an important component of annual expenditures. Direct material purchases account for approximately 10 percent of the District’s overall budget, making cost increases in this category particularly significant. Between 2020 and 2025, several materials regularly used by the District experienced measurable price increases. During the past fiscal year alone, the District experienced approximately $400,000 in increased material costs compared to prior years. While individual material prices fluctuate, the overall trend has been upward during this period. Several factors have contributed to rising construction material costs since 2020. Global supply chain disruptions that began during the COVID-19 pandemic affected the availability of raw materials and manufacturing capacity, resulting in price volatility across many construction commodities. In addition, increases in energy and transportation costs have raised the cost of producing and delivering materials. Labor shortages in manufacturing and logistics sectors have further constrained production capacity. Tariffs on certain imported materials and strong demand for housing and infrastructure construction have also contributed to upward pressure on Agenda Item #3b March 25, 20262 Meeting Date: March 25, 2026 Agenda Item #3b Informational Item 1 7 9 3 construction material pricing. These conditions have affected infrastructure projects across multiple sectors, including water utilities, transportation agencies, and other public works organizations. In response to rising material costs, the District has implemented several strategies to help manage procurement expenses while maintaining reliable operations. The District regularly adjusts materials and construction budgets to reflect current market conditions. By incorporating updated pricing information into financial planning, the District is better positioned to anticipate future expenditures and maintain responsible fiscal management. The District also maintains an active inventory management program through its warehouse operations. Maintaining adequate stock levels of frequently used materials allows the District to reduce exposure to short-term price fluctuations and helps ensure that maintenance and repair activities can proceed without delays caused by supply shortages. The warehouse inventory program also supports operational efficiency by providing ready access to commonly used components. When feasible, the District may procure materials in advance to secure pricing before further escalation occurs. Early procurement can also help ensure availability of materials required for planned projects and operational needs. Standardization of materials used throughout the system is another strategy employed by the District. Using standardized components such as meters allows the District to purchase materials in larger quantities, which can help improve procurement efficiency and provide opportunities for cost savings. In certain cases, the District may directly purchase materials and furnish them to contractors as owner-furnished materials. This approach has been used at the Sterling Natural Resource Center and allows the District to maintain greater control over procurement costs and material availability while reducing potential contractor markup costs. Collectively, these strategies help the District manage the effects of market volatility while continuing to maintain and improve critical water infrastructure. SUMMARY Construction material costs have increased significantly between 2020 and 2025 due to a combination of global supply chain disruptions, increased demand for infrastructure materials, and broader economic factors. These increases have affected many of the materials used by the District to operate, maintain, and improve the water system. The District continues to monitor market conditions and implement procurement and inventory Agenda Item #3b March 25, 20263 Meeting Date: March 25, 2026 Agenda Item #3b Informational Item 1 7 9 3 strategies designed to manage cost increases while maintaining reliable service and responsible financial management. DISTRICT PILLARS AND STRATEGIES II - Sustainability, Transparency, and Accountability a. Uphold Transparent and Accountable Fiscal and Resource Management 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 d. Enhance Planning Efforts that Respond to Future Demands REVIEW BY OTHERS This agenda item has been reviewed by Executive Management. FISCAL IMPACT This report is provided to inform the Board of current material cost trends in advance of the upcoming fiscal year budget presentation. There is no fiscal impact for this item in the current budget. Recommended by: ________________ Michael Moore General Manager/CEO ATTACHMENTS Presentation CONSTRUCTION MATERIAL COST INCREASES & DISTRICT MITIGATION STRATEGIES Board of Directors March 25, 2026 RISING CONSTRUCTION COSTS AND AGING INFRASTRUCTURE CHALLENGES 2 •Material costs have risen dramatically in past 5 yrs •Trend directly impacts water utilities' ability to replace aging infrastructure •Direct material cost are 10% of overall District budget RISING CONSTRUCTION COST IMPACT ON CAPITAL IMPROVEMENT PROJECTS 3 DUCTILE IRON PIPE 4 Co s t ( $ / f t ) 2020 2021 2022 2023 2024 2025 2026 $ - $ 5 $ 10 $ 15 $ 20 $ 25 $ 30 $ 35 $ 40 Price COPPER TUBING 5 Co s t ( $ / f t ) 2020 2021 2022 2023 2024 2025 $ - $ 2 $ 4 $ 6 $ 8 $ 10 $ 12 $ 14 $ 16 $ 18 Price WATER METER 6 Co s t P e r M e t e r 2020 2021 2022 2023 2024 2025 $ - $ 50 $ 100 $ 150 $ 200 $ 250 $ 300 $ 350 $ 400 Price FIRE HYDRANT 7 Co s t P e r H y d r a n t 2020 2021 2022 2023 2024 2025 $ - $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 5,000 $ 6,000 Price WATER SERVICE SADDLE 8 Co s t P e r S a d d l e 2020 2021 2022 2023 2024 2025 $ 50 $ 70 $ 90 $ 110 $ 130 $ 150 $ 170 $ 190 $ 210 $ 230 $ 250 Price ANGLE METER STOP 9 Co s t P e r A M S 2020 2021 2022 2023 2024 2025 $ 40 $ 50 $ 60 $ 70 $ 80 $ 90 $ 100 Price CORPORATION (SERVICE) VALVE 10 Co s t P e r V a l v e 2020 2021 2022 2023 2024 2025 $ - $ 20 $ 40 $ 60 $ 80 $ 100 $ 120 Price 5-YEAR PRICE CHANGE 11 Ductile Iron Pipe Copper Tubing Water Meter Fire Hydrant Water Saddle Angle Meter Stop Corp Valve 0% 50% 100% 150% 200% 250% General Inflation CONSTRUCTION MATERIAL COST DRIVERS 12 •COVID-19 supply chain disruptions (2020-2022) •Energy and transportation cost increases •Labor shortages in manufacturing and logistics •Tariffs on imports •Strong demand for housing and infrastructure projects EVWD MITIGATION MEASURES 13 Adjust materials and construction budgets based on market Manage inventory levels Early procurement and time market pricing Standardize materials (economy of scale) Escalation clauses on contingency padding Owner furbished materials DISCUSSION Agenda Item #4a March 25, 20261 Meeting Date: March 25, 2026 Agenda Item #4a Discussion Item Regular Board Meeting TO: Governing Board Members FROM: General Manager/CEO SUBJECT: Consider Approval of Amendments to the Memorandum of Understanding and Cost Share Agreement for the Mitigation of Salt Loading in the Bunker Hill-B Groundwater Basin RECOMMENDATION That the Board of Directors authorize the General Manager/CEO to execute Amendment 02 to the Memorandum of Understanding and Amendment 02 to the Cost Share Agreement related to Mitigation of Salt Loading in the Bunker Hill-B Groundwater Basin in the amount of $66,629 plus 25% contingency. BACKGROUND / ANALYSIS The Sterling Natural Resource Center (SNRC) Treatment Plant discharges recycled water to the Weaver Basins to recharge the Bunker Hill-B Groundwater Basin. Other recycled water projects are planning to discharge recycled water to the Weaver Basins through the Regional Recycled Water Pipeline. Together the Weaver Basins and Regional Recycled Water Pipeline will be owned and operated by the San Bernardino Valley Municipal Water District (Valley District). To collaborate salt mitigation, the potential recycled water agencies and Valley District will work together to ensure salt loading to the groundwater basin does not impact water supplies. A Memorandum of Understanding (MOU) and Cost Share Agreement were authorized by the Board on March 8, 2023, to support this collaborative effort to evaluate mitigation alternatives. On October 25, 2023, the Board authorized Amendment 01 to the MOU and Amendment 01 to the Cost Share Agreement. The MOU was amended to revise milestone dates associated with the feasibility study, to incorporate partnership principles that outline the decision-making process among the parties, and to provide added detail on the role of Valley District with respect to potential salt mitigation efforts. The Cost Share Agreement was amended to extend the effective date of the agreement and to incorporate the feasibility study’s final scope of work and budget for the consulting team. In addition to the Sterling Natural Resource Center (SNRC), the San Bernardino Municipal Water Department (SBMWD) and City of Redlands are planning to produce recycled water for recharge. As part of the permitting process for each of these projects, the Regional Water Quality Control Board (Regional Board) requires evaluation and management of salt and nutrient loading to the groundwater basin to ensure the water quality is protected. The Salt and Nutrient Management Plan (SNMP) Work Group is a voluntary collaborative effort involving groundwater basin stakeholders and regulators that undertook technical studies starting in 2021 to assess future salt and nitrate concentrations in the groundwater basin. This Agenda Item #4a March 25, 20262 Meeting Date: March 25, 2026 Agenda Item #4a Discussion Item work, completed in 2023 and referred to as Phase 1 and 2 SNMP, included modeling results of salt projections through 2045 based on a range of projects and management strategies. This was a separate but parallel effort to the work included in the MOU described above. The SNRC permit obligations to mitigate salt loading to the groundwater basin will benefit from bringing the two separate efforts together into one comprehensive technical study. The proposed Phase 3A of SNMP leverages SNMP Phase 1 and Phase 2 work and implements the Feasibility Study’s recommendations to conduct updated groundwater modeling of future salt and nitrate concentrations, and to update salt management strategies based on the modeling results. Memorandum of Understanding Amendment 02 The Memorandum of Understanding (MOU) between the recycled water agencies (EVWD, SBMWD, and City of Redlands) and Valley District established salt mitigation commitments necessary for the Regional Board to issue permits. It contemplates a Feasibility Study to evaluate salt mitigation alternatives and the assignment of responsibility for salt mitigation to be based on mass loading of salts to the groundwater basin. Amendment 02 is being proposed to include the following items: •The MOU’s effective date is extended to allow for additional groundwater modeling and analysis identified in the Feasibility Study and submittal of the follow-up materials to the Regional Board. The amended effective date will likely be December 31, 2027, but may be extended further to accommodate modeling requirements to be given by regulators. •The MOU parties will collaborate with the SNMP Work Group to conduct additional groundwater modeling as recommended in the Feasibility Study, referred to as Phase 3A of SNMP. •The MOU parties will use the results of Phase 3A of SNMP to determine whether to revise the salt mitigation strategies identified in the Feasibility Study. Cost Share Agreement Amendment 02 The Cost Share Agreement states the cost associated with the Feasibility Study will be shared equally (25% each) among Valley District, EVWD, SBMWD, and City of Redlands. The proposed Amendment 02 of the Cost Share Agreement includes: •The MOU parties will collectively fund 50% of the Phase 3A of SNMP groundwater modeling, split evenly among the parties. The other 50% of the cost will be split among the six participating SNMP Work Group members. •Each of the MOU parties will contribute $44,107 to the consultant’s cost to perform Phase 3A of SNMP groundwater modeling, which is 12.5% of the total cost. A 25% contingency is needed to allow for added modeling work to address comments from regulators. •The MOU parties will collectively fund the program management to support Phase 3A of SNMP, with each Party paying 25% of the cost or $22,522. A 25% contingency is needed to allow for added program management work to address comments from regulators. Agenda Item #4a March 25, 20263 Meeting Date: March 25, 2026 Agenda Item #4a Discussion Item DISTRICT PILLARS AND STRATEGIES I - Effective Solutions a. Identify Opportunities to Optimize Natural Resources II - Sustainability, Transparency, and Accountability c. Pursue External Beneficial Funding Sources 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 executive team. FISCAL IMPACT This item is funded in the current fiscal year budget. The amendment will increase the cost share agreement by $66,629 plus $16,658 for contingencies. Recommended by: ________________ Michael Moore General Manager/CEO Respectfully submitted: ________________ Jeff Noelte Director of Engineering and Operations ATTACHMENTS Presentation MITIGATION OF GROUNDWATER SALT AND NUTRIENT LOADING Board of Directors March 25, 2026 BACKGROUND 2 •Indirect Potable Water Reuse (i.e., Groundwater Recharge) carries salt from daily uses into the ground water •State Water Resources Control Board regulates water quality for groundwater •SNRC permit requires mitigation of salt impacts, including •Salinity Management Feasibility Study (June 2025) •Salinity Management Implementation Plan (December 2025) •Initiate design of mitigation strategy by December 2027 and construction by December 2031 (based on conservative modeling approach) BACKGROUND 3 BUNKER HILL BASIN COALITION 4 •Coalition of four water agencies with the purpose of: •Recharge recycle water into Bunker Hill Basin •Enhance local water supply sustainability •Manage impacts to water quality of groundwater basin FEASIBILITY STUDY IDENTIFIED OPTIONS 5 1.Reduce TDS loads discharged to wastewater systems. 2.Optimize potable water sources to minimize TDS in the source water. 3.Optimize chemical use at existing treatment plants to minimize added TDS. 4.Recharge low-TDS water into the Bunker Hill-B GMZ. 5.Construct a Regional Recycled Water Desalter. 6.Prepare a Subregional Salt and Nutrient Management Plan. SALINITY MANAGEMENT IMPLEMENTATION PLAN 6 •Defines roles and responsibilities of parties •Establishes a detailed plan and schedule for implementation of the salt management strategy identified in the Feasibility Study •Perform additional groundwater modeling for more accurate characterization of groundwater basin •Regional Board staff requested the use of most recent data for Ambient Water Quality (2021 versus 2018) •Integrating most recent data into the additional groundwater modeling work will likely require more time IMPLEMENTATION PLAN SCHEDULE 7 IMPLEMENTATION PLAN SCHEDULE 8 SALT AND NUTRIENT MANAGEMENT PLAN STRATEGY 9 •Technical work done by the Upper Santa Ana SNMP Workgroup since 2021 •Bunker Hill Basin Coalition members are also part of the SNMP Workgroup SNMP STRATEGY 10 •Phase 1 groundwater modeling was completed to characterize water quality in the groundwater basin. •Phase 2 groundwater modeling was completed to produce baseline and predicted water quality results for a range of projects and management strategies. •Phase 3A groundwater modeling is being proposed to produce updated results of the impacts of the recycled water projects. SNMP STRATEGY PHASE 3A 11 •Phase 3A groundwater modeling will provide updated predictions of salt and nitrate concentrations through time with and without recycled water projects. •Results will provide a better perspective for the future implementation of a regional recycled water desalter. •Modeling consultant total cost: $352,859 •EVWD share is $44,107 plus 25% contingency •Program management consultant total cost: $90,088 •EVWD share is $22,522 plus 25% contingency RECOMMENDATION 12 •That the Board of Directors authorize the General Manager/CEO to execute Amendment 02 to the Memorandum of Understanding and Amendment 02 to the Cost Share Agreement related to Mitigation of Salt Loading in the Bunker Hill-B Groundwater Basin DISCUSSION 1 2 3 4 5 6 0 20 40 60 80 100 120 140 160 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 85% Full (2.9 mAF) 2.7 0 1 2 3 4 Mi l l i o n A c r e F e e t Capacity Current Storage Last Year Water Supply Update Groundwater Bunker Hill Basin Storage Imported Water Lake Oroville Total Storage Surface Water Santa Ana River Total Inflow Current Water Shortage Stage Updated: 3/19/2026 30% 0 5 10 15 20 OCT JAN APR JUL In c h e s Big Bear State Water Project Current Table A Allocation 0 5 10 15 Oct Jan Apr Jul In c h e s 0 10 20 30 40 50 60 Oct Jan Apr Jul In c h e s Highland Norther Sierra 8-Station DroughtPrecipitation Updated: 3/19/2026