HomeMy WebLinkAboutAgenda Packet - EVWD Board of Directors - 05/12/2009~~ ~ .
EastValiey
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3654 HIGHLAND AVE., SUITE #12, HIGHLAND, CA
BOARI) MEE'T1NG May 12, 2009 3:00 P.M.
AGENDA
"ln order to comply with legal requirements for posting of agenda, only those items filed with the
District Secretary by 10:00 a.m. on Wednesday prior to the following Tuesday meeting not requiring
df;partntental investigation, will be considered by the Board of Directors".
CALL 'TO ORDER
PLEDCiI's OF ALLEGIANCE
I . Public Comments
2. Approval of Agenda
CONSENT CALENDAR
r"1 3. Approval of Board meeting minutes for Apri128, 2009
4. Accounts Payable Disbursements: Accounts Payable Checks #219460 through #219668
which were distributed during the period of April 28, 2009 through May 6, 2009, in the
amount of $868,804.96 and Payroll and benefit contributions for the period ended May 6,
2009 and included checks and direct deposits, in the amount of $261,763.39. Total
Disbursement for the period $1,130,568.35
P1EW.~USINESS
`. Directors' fees and expenses for April 2009
fi. Review and approval of engagement letter from Rogers, Anderson, Malody & Scott, LLP
(RAMS) for annual auditing services pursuant to government auditing standards
REPQI2TS
'7. General Manager /Staff Reports
8. Consultant Reports
~~.
9. Committee Reports
~-~ a. Legislative (Standing)
b. Budget (Standing)
c. Public Outreach (Standing)
10. Oral comments from Board of Directors
C'OI2RESPONIJENCE
1 1. Letter 'to the District regarding the District's recent tour from Assembly Member Bill
Emmerson
1tQI:ETINGS
12. Association of the San Bernardino County Special District's membership meeting hosted
by the Inland Empire Resource Conservation District, Shandin Hills Golf Course, May
18, 2009
AI)JOUIBN
F"';.
Pursuant to Government Code Section 54954.2(a), any request for adisability-related 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's Administrative Manager at
(909) 885-4900 at least 72 hours prior to said meeting.
~-l _ _ _ _ _ ~ - - - « - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - _ - _ _ - _ _ _ - _ - _ ~ _ - _ _ - _ -
2
Sub Lct to an rp oval
EAST VALLEY WATER DISTRICT Apri128, 2009
REGULAR BOARD MEETING
MINUTES
President Goodin called the meeting to order at 3:00 p.m. Robert Martin led the flag salute.
PRESENT': Directors: Goodin, Levesque, Morales, Sturgeon, Wilson
ABSENT: None
STAFF: Robert Martin, General Manager; Brian Tompkins, Chief Financial
Officer; Ron 13uchwald, District Engineer; Justine Hendricksen,
Administrative Manager; Cecilia Contreras, Administrative Office
Specialist
LEGAL COUNSEL: Steve Kennedy
GUEST (S): Jo McAndrews (McAndrews & Boyd); Charles Roberts (Highland
Community News)
APPROVAL OF AGENDA
M/S/C (Sturgeon-Wilson) that the Apri128, 2009 agenda be approved as submitted.
PUBLIC PARTICIPATION
There being no verbal or written comments the public participation section was closed.
APPPROVAL OF BOARD MEETING MINUTES FOR APRIL 14, 2009
Vice President Wilson would like to clarify that the action taken at the April 14, 2009
regarding the insurance policy required to participate in the East Highland's Ranch Home
Improvement Fair was to add an endorsement to the District's existing insurance to name East
Highlands Ranch MHOA and Monarch Management Company as additional insured for the
event.
M/S/C (Wilson-Sturgeon) that the April 14, 2009 Board Meeting Minutes be approved
as submitted.
(Minutes4/28/2009)jph 1
RESOLUTION 2009.06 - A RESOLUTION OF THE BOARD OF DIRECTORS OF
TH:E: EA~iT VALLEY WATER DISTRICT NOTICE OF COMPLETION EXECUTED
BY THE DISTRICT FOR FURNISHING AND INSTALLING NEW WELL PUMP
FOR PLANT 151
M/S/C (Wilson-Sturgeon) that Resolution 2009.06 be approved.
RESOLUTION 2009.07 - A RESOLUTION OF THE BOARD OF DIRECTORS OF
TH:E: EAST VALLEY WATER DISTRICT NOTICE OF COMPLETION EXECUTED
BY 'CHE DISTRICT FOR RELOCATION OF NORTH FORK CANAL IN THE CITY
OF I~IGHtLAND
M/S/C (Wilson-Sturgeon) that Resolution 2009.07 be approved.
DI:iBURSEMENTS
M/S/C (Wilson-Sturgeon) that General Fund Disbursements #219261 through
#219459 which were distributed during the period of April 13, 2009, through April 22, 2009,
in the amount of $766,267.67 and Payroll Fund Disbursements for the period ended Apri122,
2009 and included checks and direct deposits, in the amount of $230,033.76, totaling
$996,301.43 be approved.
GENERAL MANAGER'S FEES AND EXPENSES
M/S/C/ (Wilson-Sturgeon) that the General Manager's fees and expenses be approved.
DI>CUSSION AND POSSIBLE ACTION REGARDING SPECIAI. DISTRICT
ELECTION FOR ALTERNATE LAFCO MEMBER
M/S/C (Levesque-Wilson) that the Board cast their vote for John Longville for the
alternate LAFCO member.
DI'.>CUSSION AND POSSIBLE ACTION REGARDING THE PROPOSED CSDA
BYLAWS AMENDMENTS '
The General Manager recommends approval. ,
Director Morales supports the addition of tele-conferencing for special meetings.
M/S/C (Sturgeon-Wilson) that the Board vote yes to support the proposed CSDA
Bylaws Amendments.
(Minutes 4/28/2009)jph 2
RY;VIEW AND ACCEPT THE FINANCIAL STATEMENTS FOR THE PERIOD
ENDED MARCH 31, 2009
M/S/C (Wilson-Levesque) that the Financial Statements for the period ended March
31, 2009 be accepted.
DISCUSSION AND POSSIBLE ACTION REGARDING THE 2009 SAN
BERNARDINO COUNTY CONFERENCE
The General Manager stated that the County of San Bernardino is soliciting organizations to
support and sponsor the 2009 conference.
M/S/C (Levesque-Sturgeon) that the Board authorizes the use of the District's name
for the event.
Director Morales abstained from the vote.
GENERAL MANAGER/STAFF REPORTS
The; General Manager stated that the Governor issued a state of an emergency (proclamation)
today regarding the swine pandemic flu; that the Date Street Pipeline project has been
completed and is on line; that well 151 has been fully tested and we are waiting on the final
operating permit; that there were trace levels of pce detected; that the District will continue to
monitor the levels; that the well should be on line in a few weeks; that he will be out of the
area :May 11-15 and will not be attending the May 12`h, Board meeting. Information only.
CONSULTANT REPORTS
Jo 1vlcAndrews stated that she has visited and spoken to a number of organizations regarding
the Inland Empire Solar Challenge and sponsorship opportunities; that there were 11 schools,
37 teachers and over 650 students that participated in the District's calendar poster contest.
Information only.
COMMITTEE REPORTS
a. Legislative (Standing) -Director Morales stated that the District might
need to re-adjust their positions on bills that have a possible fiscal
impact; the bills are due out on May 1st.
b. Budget (Standing) The Budget committee will meet on May 7~' to
review a draft budget. A special meeting has been scheduled for May
26`h to discuss the draft budget.
c. Public Outreach (Standing) -The Public Outreach committee will meet
on May 27`h to discuss a number of items.
(Minutes 4/28/2009) jph 3
ORAL COMMENTS FROM BOARD OF DIRECTORS
Director Morales stated that the City of Colton is wrestling with the possibility of doubling
their water rates; that the Press Enterprise reported that Western Riverside could possibly
incrt;ase their water rates 20.7 %.
Director I,eVesque recently attended the Special District's dinner and the featured speaker
was Randal Lewis.
Vice President Wilson stated that he attended Basin Water's recent seminar.
Director Sturgeon stated that he attended the Democratic Convention in Sacramento and has
no desire to attend this convention in the future.
President Goodin stated that he would be out of the area next week.
WATER EDUCATION FOUNDATION'S "BAY-DELTA TOUR", SACRAMENTO
AI][tPOR'C, JUNE 10-12, 2009
ADJOURN
The meeting was adjourned at 3:43 p.m.
Donald D. Goodin, President
Robert E. Martin, Secretary
(Minutes 4/28/2009)jph 4
1!!
,o EastValley
Id. Water District
~loard Memorandum
~ rom: Brian W. Tompkins /Chief Financi< fficer
d~ut)ject: Disbursements. }
Flec:omrnendation:
Approve the attached list of accounts payable checks and
payroll issued during the period April 28, 2009 through
Nlay 6, 2009.
Date: MAY 12, 2009
E3~~ac:kground:
Accounts payable checks are shown on the attached listing and include numbers 219460 to 219668 for
A total of $868,804.96.
Tree source of funds for this amount is as follows:
Unrf~stricl:ed Funds $868,804.96
Grant Funds
Payroll and benefit contributions paid for this period totaled $26i ,763.39.
1'~;~tal disbursements $1,130,568.35.
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EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRT=(:,TOR: Don Goodin MONTH April 2009
Board Meetings: 14. 28
Corrferences and Other Meetings
DA.TIi°_
1 C)RGANIZATION
EVWD PURPOSE
Special Meeting
7 North Fork Annual Meeting _._
____
15 EVWD District Tour
20 _._ Special Districts Monthly Meeting _._
23 SBACC SBACC Business After Hours, The Villas
24 ___ EVWD Mtg with Director Le Vesgue, Committee Structure __
TOTAL # OF MEETINGS 8 @ $175.00 each $ 1400,00
Travel Expenses: (Details on Back) $ 35,00
Total Director's Expenses $ 35,00
Total Director's Meetings & Expenses $ 1435,00
Dire~~Y.~:~r's Signature ~,,~ ~Cd2 ,~ ~_ Less any Advance Payments $ ~ _
Dates cif E3oarci Approval May 11, 2009 TOTAL DUE DIRECTOR $ 1435.00
TRAVEL EXPENSES
Lodgings: (Detailed receipts attached')
DATE FUNCTION ATTENDED AMOUNT
Personal Auto: (Detailed receipts attached}
DATE FUNCTION ATTENDED
- $
- $
TOTAL FEES $
TOTAL MILES
Meals: (Detailed receipts attached')
DATE FUNCTION ATTENDED x $.55 per mile $
AMOUNT
20 Special Districts $ 35.00
Other: (Detailed receipts attached')
DATE FUNCTION ATTENDED TOTAL MEALS $ 35.00
AMOUNT
TOTAL OTHER
* ORIGINAL RECEIPTS REQUIRED
TRAVEL EXPENSES
(Enter this total on the front of form) $
$ 35.00
TOTAL LODGING $
MILES PARKING FEES
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRECTOR: w t~ saw, MONTH AP,e~L 2009
Board ~~leetings: _~~4-iy~y-~ ~
Conferences and Other Meetings
DATE ORGANIZATION PURPOSE
~~8--- ~-I~_vc. ,~roar~l Ytfn ._
`~f ^`r -- - ~ se9_ra R 9
~_r,o--- -~~w'
~-2~ HACO.c~
TOTAL # OF MEETINGS~_ @ $175.00 each $ ~ s~~ ._
Travel Expenses: (Details on Back) _ $ -B- _._
Total Director's Expenses $ /> ?? _._
Director's .>ignatiare _
Date' of 1:3oard Approval - _
Total Director's Meetings & Expenses $ / s75' _
Less any Advance Payments $ -~ ._
TOTAL DUE DIRECYOR $ i s~ b
Iliro~~nrc Cnnc d.n Fnen[u 9nnM nnr
R;,~b.;ti ~~-~na
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRECTOR: Morales MONTH April 2009
Board Meetings: ,14, 28
Conferences and Other Meetings
DATE ORGANIZATION PURPOSE
1 _EVWD -Legislative Meeti
6 ----City Highland- -Council/District Update
7 _EWVD _Northfork Water Company Board Meeting
14 -City of Highland _No Gharge -Mayor/District Update
15 ,EVWD -,Santa Aria f2iyer Tour
16 -Sun Power -Securing Stimulus Funding for Solar Projects / Webinar
20 _ASBSD -Assoc. Special Districts/Monthly Membership Meeting
21 _SAWPA -Regular Commission Meeting Review
TOTAL # OF MEETINGS^9~ @ $175.00 each $1,575.00,_
Travel Expenses: (Details on Back) $
Total Director's Expenses $
Total Director's Meetings & Expenses $
Director's Signature
Date of Board Approval
Less any Advance Payments $
TOTAL OUE DIRECTOR $
EWJO Exp APR 2009
EAST VALLEY WATER DISTRICT
DIRECTOR'S FEES AND EXPENSE REPORT
DIRE(.;TOR: __ Le Vesgue MONTH April 2009 _
Board Meetings: 4/14, 4/28
Conferences and Other Meetings
DATE? CIFiGANIZATION PURPOSE
4/1 __.__ EVWD Special Meeting-Bob Reeb
4/6 ____ Cit~f Highland Meeting w/ Councilman McCallon re rates, CIP, communications, etc.
4/7 North Fork North Fork Annual Meetinq
4/8 EVWD meeting with Commerce Bank re. pavables programs, etc.
479,_____ EVWD .. ..Meetinq wL Carlone Construction re Value Engineering
4/10 8B Chamber Legtslative.E3reakfast-Carter
4/14'.__ City of.Highland Meetinq w/.=lylavor Lilburn re rates. CIP, communications, ete.
4/1:i EVWD Seven Oaks Dam
4/1Ei RCAC review of "Leak Detection" webinar 4/8
4/17 _.__ RCAC review of "Rate Setting" webinar 4/7~
4/20 ___ ASBCSD Month Meeti~
4/24 _.__ EVWD_ Meetinq with Don re. committees, organization, plans _
4/2ES ".~_ Hi hcL land Chamber Regular Meetinq
Travel Expenses: (Details on
TOTAL # OF MEETINGS 10 @ $175.00 each $ 1750.00
Total Director's Expenses $ 1750.00
Total Director's Meetings & Expenses $ _
Director's Signatu
Date cf Board Approval
Less any Advance Payments $ _
TOTAL DUE DIRECTOR $ 1750.00_
QD~~ 200° DiifHO~s Fees anp Expense RDpon
EAST VALLEY WATER DISTRICT
,~ DIRECTOR'S FEES AND EXPENSE REPORT
DIRECTOR: Sturgeon MONTH April 2009
Board Meetings: 1 - 14 - 28
Conferences and Other Meetings
DATE ORGANIZATION PURPOSE
2 EVWD HAM Instruction and Testing
7 North Fork Board Meeting
15 EVWD`<;` Seven Oaks Tour
28 =;F~;alal`~~d ~a:~G-• ;~:;Lu~kie~n
24. - 26 k~emo. `~~~~ ~~ ;..t~ta~e ~'ei~pcratic Convention
TOTAL # OF MEETINGS 6 @ $175.00 each $ 1,050.00
Travel Expenses: (Details on Back) $ 528.12
Total Director's Expenses $ 1,578.12
,}~ Total Director's Meetings & Expenses $ 1,578.12
Director's Signature '~l ~~ Less any Advance Payments $
Date of Board Approval May 12 , 2009 TOTAL DUE DIRECTOR $ 1, 578.12
TRAV'E:1_ I°_XPE:WSES
Lod incls: (Detailed receipts attached")
,_ D~4TE ,__ _ FUNCTION ATTENDED ,_ AMOUNT ,_
__3/17__ ACWA Reception and California Green $ 127.00__
03/03 A~ater Education Foundation $ 102.46 _
Persorr,~~l Auto: (Detailed receipts attached')
,_ D~4TE __ _ FUNCTION ATTENDED MILES
TOTAL MILES
$ .-
TOTAL LODGING $ 229.46
PARKING FEES
• - $ ---
- $ -•-
TOTAL FEES $
x $.585 per mile $ _._
Meals: (['.)etailed receipts attached')
._IDI'~TE ,~ _ FUNCTION ATTENDED AMOUNT ,_
_ $ - - -
TOTAL MEALS $
Other: (De;tailed receipts attached*)
IDATE FUNCTION ATTENDED AMOUNT
0:3/17_ ACWA Reception and California Green Airfare $ 119.?.0 _
0:3/03_ Zce Chests for East Valley Water District $ 71.09 _
0:3/02_ Water Education Foundation Supplies L $ 108.37 _
TOTAL OTHER $ 298.66
"ORIGINAL RECEIPTS REQUIRED
TRAVEL EXPEN;>ES $ 5 2 8.12 .__
(Enter this total on the front of form)
1e East Valley
~t,
no. Water District
1:foard 6Jlemorandum
I~'rom: Brian W. Tompkins (Chief Financial Officer
;i~ubjeci:: General Manager's Expenses. ~iAII
f~lecommendation:
ftpl~rove the attached list of payments and reimbursements
f:~r General Manager expenses during the period April 28,
(1009 through May 6 ,2009.
El~ackground:
DATE: MAY 6, 2009
Elusiness and Travel expenses incurred by the General Manager and paid during the reporting period
stipulated above totaled $0.00.
P, silmmary of theses expenses by authorized payment methods follows:
American Express - R Martin
American Express - J Hendricksen
CalCard - R Martin
CalCard - J Hendricksen
CalCard - E Bateman
Direct Reimbursement
Total $0.00
JAY H. 2ERCHER. C.P A
III ~~ ROBERT B. MEMORY. C.P A
PHILLIP M. WALLER, C.P.A
BRENDA 1. ODI G. f,.P A
TERRY P. SHEA. GP.A
KIRK A. FRANKS, C P A
IiZOGIiRS, E~PJllERSON, NtALODY BL SCOTT, LLP MATTHEW 8. WILSON, C.P.A
CENT/F!EO PURL/C ACCOUNTANTS SCOTT W. MANNO, CP A.
LEENA SHANBHAG, C.P.A.
NANCY O'RAFFERTY, C P.A.
BRADFERD A WELEBIR. C.P.A.
JENNY LIU, C P. A.
TIMOTHY P. HORN, C.P.A.
KATIE L. MILLSOM, C P.A.
JOHN J. BADIA, C.P.A.
JONATHAN R. KUHN, C v.A.
May 7, 2009 BRADFORD L. flOCKABRAND, C.P.A.
PAPA MATAR THIAW, C.P.A.
Board of Directors
East Valley Water District
3654 East Flighland Avenue
San Bernardino, California 92346
We are pleased to confirm our understanding of the services we are to provide East Valley
Water District for the year ended June 30, 2009. We will audit the financial statements of East
Valley Water District as of and for the year ended June 30, 2009. Accounting standards
generally accepted in the United States provide for certain required supplementary information
(RSI), such as management's discussion and analysis (MD&A), to accompany East Valley
Water District's basic financial statements. As part of our engagement, we will apply certain
limited procedures to East Valley Water District's RSI. These limited procedures will consist
principally of inquiries of management regarding the methods of measurement and
presentation, which management is responsible for affirming to us in its representation letter.
Unless we encounter problems with the presentation of the RSI or with procedures relating to it,
we will disclaim an opinion on it. The following RSI is required by generally accepted
accounting principles and will be subjectE;d to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Supplementary information other than RSI also accompanies East Valley Water District's basic
financial statements. We will subject the following supplementary information to the audit
orocedures aapplied in our audit of the basic financial statements and will provide an opinion on it
.n relation to the basic financial statements.
1. Statements of Revenue, ExpensE~s and Changes in Net Assets -Water Department
2. Statements of Revenue, Expenses and Changes in Net Assets -Sewer Department
3. Utility Plan in Service
4. Utility Plan Additions and RetirerrEents
5. Unredeemed Bond Coupons - Retired Debt
6. Principal and Interest Repayment Schedule -Certificates of Participation -Series 2001
7. Principal and Interest Repayment Schedule -Certificates of Participation -Series 1996
8. Principal and Interest Repayment: Schedule - 2004 Project Installment Sale Note
9. Principal and Interest Repayment Schedule - Department of Water Resources
Construction
MEMB£R3
AM ERICA`1 INSTITUTE OF
CE RTIPIEJ PIIBLIC ACCOUNTANTS
PC PS '. HI: AICPA AUJANCE FOR CPA FIRMS VANIR TOWER 290 NORTH "D" STREET • SUITE 300
SAN BERNARDINO, CA 92401
CALIFORNIA SOCIETY OF 1909) 889-0877 (9091 824-6 736 • FAX (909) 889-536:'
CERTIF IEiI: Pl1BLIC ACCOUNTANTS WebSif e: www.ramscp.3.net
-1-
Board of Directors
East'Jalley Water District
.Audit: Objectives
May 7, 2009
Page 2
The okjective of our audit is the expression of opinions as to whether your basic financial
staterents are fairly presented, in all material respects, in conformity with U.S. generally
accepted accounting principles and to report on the fairness of the additional information
referred to in the first paragraph when considered in relation to the basic financial statements
taken as a whole. The objective also includes reporting on -
Internal control related to the financial statements and compliance with laws, regulations,
and the provisions of contracts or grant agreements, noncompliance with which could
have a material effect on the financial statements in accordance with Government
Auditing Standards.
Internal control related to major programs and an opinion (or disclaimer of opinion) on
compliance with laws, regulations, and the provisions of contracts or grant agreements
that could have a direct and material effect on each major program in accordance with
the :tingle Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States,
Local Governments, and Non-Profit Organizations.
The reports on internal control and compliance will each include a statement that the report is
intended solely for the information and uese of management, the body or individuals charged with
governance, others within the entity specific legislative or regulatory bodies, federal awarding
:agenc:ies, and if applicable, pass-through entities and is not intended to be and should not be
used by anyone other than these specified parties.
Our audit wilt be conducted in accordance with generally accepted auditing standards
=stablished by the Auditing Standards Board (United States); the standards for financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United S
State:>; the :tingle Audit Act Amendments of 1996; and the provisions of OMB Circular A-133,
:and will include tests of accounting records, a determination of major program(s) in accordance
with f.)MB Circular A-133, and other procedures we consider necessary to enable us to express
such opinions and to render the required reports. if our opinions on the financial statements or
he E;irigle l>udit compliance opinions are other than unqualified, we will fully discuss the
reasons with you in advance. If, for any reason, we are unable to complete the audit or are
unable to form or have not formed opinions, we may decline to express opinions or to issue a
report: as a result of this engagement.
Management Responsibilities
Management is responsible for the basic financial statements and all accompanying information
as well as all representations contained therein. As part of the audit, we will prepare a draft of
your i`irranci2d statements, schedule of expenditures of federal awards, and related notes. You
are responsible for making all management decisions and performing all management functions
relating to the financial statements, schedule of expenditures of federal awards, and related
notes and for accepting full responsibility for such decisions. You will be required to
acknowledge: in the management represE;ntation letter that you have reviewed and approved the
financial statements, schedule of expenditures of federal awards, and related nol:es prior to their
issuanre and have accepted responsibility for them. Further, you are required to designate and
individual with suitable skill, knowledge, or experience to oversee any nonaudit services we
provide and for evaluating the adequacy and results of those services and accepting
respansibilityy for them.
-2-
Board of Directors
East Valley Water District
May 7, 2009
Page 3
Management is responsible for establishing and maintaining internal controls, including
monitoring ongoing activities; for the selection and application of accounting principles; for the
fair prE:sentation in the financial statements of the respective financial position of the East Valley
Water District and the respective changes in financial position and, cash flows in conformity with
appli 9 blerlaws andpegulationsnarnd the provisions of contracts and grant agr ements`rance with
Management is also responsible for making all financial records and related information
available to us, including identifying significant vendor relationships in which the vendor has
responsibility for program compliance and for the accuracy and completeness of that
information. Your responsibilities include adjusting the financial statements to correct material
misstatements and confirming to us in ttre representation letter that the effects of any uncorrect
misstatements aggregated by us durinc} the current engagement and pertaining to the latest
period presented are immaterial, both individually and in the aggregate, to the financial
statements taken as a whole.
You sire responsible for the design and implementation of programs and controls to prevent and
detect fraud, and for informing us about all known or suspected fraud or illegal acts affecting
East Valley Water District involving (1) management, (2) employees who have significant roles
in internal control, and (3) others where the fraud or illegal acts could have a material effect on
fhe financial statements. Your responsibilities include informing us of your knowledge of any
allegations of fraud or suspected fraud affecting East Valley Water District received in
comrrrunications from employees, former employees, grantors, regulators, or others. In
.addition, you are responsible for identifying and ensuring that the entity complies with applicable
laws, regulations, contracts, agreements, and grants. Additionally, as required by OMB Circular
find3n 3:stand to preparena summary sorhedule lof prUOr and t findings anld a cororective actro npla alt
lvianagement is responsible for establishing and maintaining a process for tracking the status of
<~udit findings and recommendations. Management is also responsible for identifying for us
{>revious audits or other engagements or studies related to the objectives discussed in the Audit
e~bjectives section of this letter. This rf~sponsibility includes relaying to us corrective actions
taken to address significant findings and recommendations resulting from those audits or other
e:ngagement:s or studies. You are also responsible for providing management's views on our
c:urrer~t findings, conclusions, and recommendations, as well as your planned corrective actions.
1Nith regard to the electronic dissemination of audited financial statements, including financial
statements published electronically on your website, you understand that electronic sites are a
means to distribute information and, therefore, we are not required to read the information
contained in these sites or to consider the consistency of other information in the electronic site
with the original document.
-3-
Board of Directors
East Valley Water District
Audit Procedures -General
May 7, 2009
Page 4
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements; therefore, our audit will involve judgment about the number of
transactions to be examined and the areas to be tested. We will plan and perform the audit to
obtain reasonable rather than absolute assurance about whether the financial statements are
free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3)
misappropriation of assets, or (4) violations of laws or governmental regulations that are
attributable to the entity or to acts by management or employees acting on behalf of the entity.
Because the determination of abuse is subjective, Government Auditing Standards do not
expect auditors to provide reasonable assurance of detecting abuse.
Because an audit is designed to provide reasonable, but not absolute, assurance and because
we will not perform a detailed examination of all transactions, there is a risk that material
misstatements or noncompliance may exist and not be detected by us. In addition, an audit is
not designed to detect immaterial misstatements or violations of laws or governmental
regulations that do not have a direct and material effect on the financial statements or major
programs. However, we will inform you of any material errors and any fraudulent financial
reporting or misappropriation of assets that come to our attention. We will also inform you of any
violations of laws or governmental regulations that come to our attention, unless clearly
inconsequential. We will include such matters in the reports required for a Single Audit. Our
responsibility as auditors is limited to the period covered by our audit and does not extend to
any later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded
in the accounts, and may include tests of the physical existence of inventories, and direct
confirmation of receivables and certain other assets and liabilities by correspondence with
selected individuals, funding sources, creditors, and financial institutions. We will request written
representations from your attorneys as part of the engagement, and they may bill you for
responding to this inquiry. At the conclusion of our audit, we will also require certain written
representations from you about the financial statements and related matters.
Audit Procedures -Internal Control
Our audit will include obtaining an understanding of the entity and its environment, including
internal control, sufficient to assess the risks of material misstatement of the financial
statements and to design the nature, timing, and extent of further audit procedures. Tests of
controls may be performed to test the effectiveness of certain controls that we consider relevant
to preventing and detecting errors and fraud that are material to the financial statements and to
preventing and detecting misstatements resulting from illegal acts and other noncompliance
matters that have a direct and material effect on the financial statements. Our tests, if
performed, will be less in scope than would be necessary to render an opinion on internal
control and, accordingly, no opinion will be expressed in our report on internal control issued
pursuant to Government Auditing Standards.
-4-
Board of Directors May 7, 2009
East Valley Water District Page 5
As required by OMB Circular A-133, we will perform tests of controls over compliance to
evaluate the effectiveness of the design and operation of controls that we consider relevant to
preventing or detecting material noncompliance with compliance requirements applicable to
each rnajor federal award program. However, our tests will be less in scope than would be
nece:s:sary to render an opinion on those controls and, accordingly, no opinion will be expressed
in our report on internal control issued pursuant to OMB Circular A-133.
An audit is not designed to provide assurance on internal control or to identify significant
deficiencies. However, during the audit, we will communicate to managerrient and those
charged with governance internal control related matters that are required to be communicated
under AICPA professional standards, Government Auditing Standards, and OMB Circular A-
133.
Audil:s Procedures -Compliance
,4s psrrt of obtaining reasonable assurance about whether the financial statements are free of
material misstatement, we will perform tests of East Valley Water District's compliance with
applicable laws and regulations and the provisions of contracts and agreements, including grant
~agreerrrents. However, the objective of those procedures will not be to provide an opinion on
~~verall compliance and we will not express such an opinion in our report on compliance issued
I~ursuant to Government Auditing Standards.
tJM6 Circular A-133 requires that we also plan and perform the audit to obtain reasonable
~sssur~ance about whether the auditee has complied with applicable laws and regulations and the
i>rovisiens of contracts and grant agreements applicable to major programs. Our procedures
will consist of tests of transactions anti other applicable procedures described in the OMB
Circular A-1;33 Compliance Supplement for the types of compliance requirements that could
leave a direct and material effect on each of East Valley Water District's major programs. The
Irurposa of these procedures will be to express an opinion on East Valley Water District's
compliance with requirements applicable to each of its major programs in our report on
compliance issued pursuant to OMB Circular A-133.
Audit Administration, Fees, and Other
1Ne rrray from time to time, and depending on the circumstances, use third-party service
providers in ;serving your account. We may share confidential information about you with these
service providers, but remain committed to maintaining the confidentiality and security of your
information. Accordingly, we maintain internal policies, procedures, and safeguards to protect
t;~e confidentiality of your personal information. In addition, we will secure confidentiality
s~greernents with all service providers to maintain the confidentiality of your information and we
v/ill ta6:e reasonable precautions to determine that they have appropriate procedures in place to
prevent the unauthorized release of your confidential information to others. In the event that we
are unable to secure an appropriate confidentiality agreement, you will be asked to provide your
consent prior to the sharing of your confidential information with the third-party service provider.
Furthermore, we will remain responsible for the work provided by and such third-party service
providers.
VVe understand that your employees will prepare all cash, accounts receivable, or other
confirmastions we request and will locate any documents selected by us for testing.
-5-
Board of Directors May 7, 2009
East Valley Water District Page 6
At the conclusion of the engagement, we will complete the appropriate sections of and sign the
Data Collection Form that summarizes our audit findings. We will provide an original and print-
ready master of our reports to East Valley Water District; however, it is management's
responsibility to submit the reporting package (including financial statements, schedule of
expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and
corrective action plan) along with the Data Collection Form to the designated federal
clearinghouse and, if appropriate, to pass-through entities. The Data Collection Form and the
reporting packaging must be submitted within the earlier of 30 days after receipt of the auditors'
reports or nine months after the end of the audit period, unless a longer period is agreed to in
advance by the cognizant or oversight agency for audits. At the conclusion of the engagement,
we will provide information to management as to where the reporting packages should be
submitted and the number to submit.
The aaudit documentation for this engagement is the property of Rogers, Anderson, Malody &
Scott, I_LP and constitutes confidential information. However, pursuant to authority given by law
or regulation, we may be requested to make certain audit documentation available to any
Cognizant or Oversight Agency or its designee, a federal agency providing direct or indirect
funding, or the U.S. Government Accountability Office for purposes of a quality review of the
audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of
any such request. If requested, access to such audit documentation will be provided under the
:supervision of Rogers, Anderson, Malody & Scott, LLP personnel. Furthermore, upon request,
we may provide copies of selected audit documentation to the aforementioned parties. These
parties may intend, or decide, to distribute the copies or information contained therein to others,
including other governmental agencies.
~fhe audit documentation for this engagement will be retained for a minimum of five years after
1:he report release or for any additional period requested by any Cognizant Agencies, any
Oversight Agency for Audit, or Pass-through Entities. If we are aware that a federal awarding
~agenc:y, pass-through entity, or auditee is contesting an audit finding, we will contact the
I~arty(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
~Ne expect to begin our audit on approximately August 27, 2009, and to issue our reports no
later than October 12, 2009. Bob Memory is the engagement partner and is responsible for
rsupervising the engagement and signing the report. Our fee for these services will be at our
:>tand;ard hourly rates plus out-of-pocket costs (such as report reproduction, ward processing,
I>ostage, travel, copies, telephone, etc.) except that we agree that our gross fee, including
f:xpenses, will not exceed $39,690. Our standard hourly rates vary according to the degree of
responsibility involved and the experience level of the personnel assigned to your audit. Our
invoices for these fees will be rendered each month as work progresses and are payable on
k~resentation. In accordance with our firm policies, work may be suspended if your account
k~ecomes 90 days or more overdue and may not be resumed until your account is paid in full. If
eve ele<:t to terminate our services for nonpayment, our engagement will be deemed to have
keen completed upon written notification of termination, even if we have not completed your
report(s). You will be obligated to compensate us for all time expended and to reimburse us for
arll out:-of-pocket costs through the date of termination. The above fee is based on anticipated
<:ooperation from your personnel and the assumption that unexpected circumstances will not be
encountered during the audit. If significant additional time is necessary, we will discuss it with
you and arrive at a new fee estimate before we incur the additional costs.
-6-
Board of Directors
East Valley Water District
May 7, 2009
Page 7
Government Auditing Standards require that we provide you with a copy of our most recent
external peer review report and any letter of comment, and any subsequent peer review reports
and letters of comment received during the period of the contract. Our 2005 peer review report
accorrrpanies this letter.
We .appreciate the opportunity to be of service to East Valley Water District
letter accurately summarizes the significant terms of our engagement. If
questions, please let us know. If you agree with the terms of our engagement
this I~etter, please sign the enclosed copy and return it to us.
Very truly yours,
ROGERS, ANDERSON, MALODY & SCOTT, LLP
•'~`~ ~
RES['ONSE:
This letter correctly sets for the understanding of East Valley Water District.
By: _
Title:
Date:
and believe this
you have any
as described in
-7-
STA7E CAPITOL
P.O. BOX 942849
SACRAMEENTO, CA 94249-0063
(£ 16) 319-2063
FAX (916) 319-2163
IISTRICT OFFICE
t 0681 FOOTHILL BLVD., SUITEE 325
RANCHO CIJCAMONGA, CA 91730
(909) 466-9096
FAX (909) 4116 9892
~ss~m~~~r
C~rX~~~rn~tt ~~.ri~~isl~z#u~Q
ITAL)~
L I.ST:*1' 1~
~~~~i(f
BILL EMMERSON
ASSEMBLYMEMBER, SIXTV--THIRD DISTRICT
COMMITTEES
BUSINESS AND PROFESSIONS,
VICE CHAIR
ETHICS, CO-CHAIR
BUDGET
HEALTH
____ .;''
_-_...-. -.~1
P.pril 16, 2009
Robert ivla°tir:, Ge.,eral ivianager
East Valley Water District
36`>4 E.:Highland Avenue, Suite 18
I-Iighland, California 92346-2607
h>ear Robert:
. - . ~9 7dI„tF ii.~
T hank ~UU very much for your contribution to the East Valley Water District's water tour.
E~y generously providing breakfast and lunch for all present for the tour, your office helped
cap off a great went. `I1iis special touch was very much appreciated by myself, as well as
those in attendance.
1 would like to specifically note and commend your assistance in the water tour as my staff
rep-enforced to me that the water tour was exceptionally informative and enlightening. From
a.ll accounts, you are a true asset to East Valley Water District and a great representative for
your interests in the community.
I look forward to future collaboration between our two offices and I hope that I will be able
to join you in next ~>nar's water?our.
iVlost cordially,
~`
BILL ElVIMER-SON
Assemblyriember, 63"~ AssemblyDistxict
Printed on Recycled Paper
~~:
,~,~, s:
Inland Empire Resource Conservation District will be hosting the membership meeting at the
Sharialiin Hills Golf Course on May 18, 2009. The social hour will begin at 6:00 p.m. with a call
to order at 6:45 p.m.
Dinner:
A southwestern buffet including Garden Salad with Cilantro, Sliced Fresh Fruit, Flour and Corn
Tortillas, Refried Beans, Spanish Rice, Seasoned Beef, Chicken Enchiladas, Shredded Cheese,
Guacamole, Sour Crezim, Salsa and Carmel Flan for dessert.
Program:
Mr. Sybrand Vander-Dussen will be discussing the state of dairies in the Inland Empire and in
California as a whole. Don't miss out on this very insightful look into our area's agricultural history and
current challenges!
Cost:
$27 per person.
RSVP to Mandy Parkes at Mandy.Parkes@ca.nacdnet.net or at (909) 799-7407 X 106 by May 8cn
2009.
Make checks payable to ASBCSD, ATTN: Renee Latu
9850 Banyan Street,
Alta Loma, Ca 91737
District/Associate:
Attendee(s):
Iftemincler: There is a $2 surcharge for reservations made after the deadline date, as well
~3is for coming to dinner with no reservations. You will also be billed for the dinner if your
cancellation is not received prior to the RSVP deadline.
Directions to the Shandin Hills Golf Course:
Take the 215 Highway to Mount Vernon Avenue and go East
Go North on Little Mountain Drive
End at:
3380 Little Mountain Drive,
San Bernardino, CA 92405
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Agenda for the
Association of San Bernardino County Special Districts
Membership Meeting
April 20, 2009 at 6:45 PM
Sierra Lakes
Fontana, CA
(:ALL TO ORDER
The Membership Meeting was called to order at 6:48 PM by Director Tiegs.
[I. INVOCA"LION & FLAG SALUTE
[II. INTRODUCTIONS
].. Hosting agency -Cucamonga Valley Water District
Director Tiegs introduced Cucamonya Valley Water District Board Member Randall Reed. Mr. Reed
gave a brief introduction to his District and thanked the staff members who assisted in planning the
dinner which included Beth Barry and Bonnie Tazza.
S'. DINNER
Dinner was served to 58 attendees.
`/I. ELECTIONS
Director Kimberly Cox introduced the slate of nominated directors to the membership. The slate
consisted of Kati Parker of the Chino Basin Water Conservation District and Hank Stoy of the
Cucamonga Valley Water District. Director Cox explained that there was one director position open.
Girector Cox announced that ballots were being passed around and she asked the members to write the
name of the candidate they are voting for on the small slip. One of the members requested clarification
on how many votes can be accepted from each district. Director Cox responded that she will tally the
ballots, confirm with the by-laws and announce the new Director at the next dinner.
VIII. PROGRAM
Randall Lewis gave a brief overview of the evolution of the Lewis Operating Corp. and gave key
suggestions on how to improve public awareness and for public agencies through the planning process.
Fle spoke about the importance of the smart growth and that the Lewis Group is analyzing homes built
from the previous years to identify and quantify the value of more efficient fixtures and less impacting
rriaterials. They have also spent a great deal researching better landscaping practices and have
collaborated with several cities to initiate a system of planning standards among the region.
IY,. DRAWING
A total of $155 was collected for the raffle. Three (3) $20 bills were rafFled to the membership. A total
01` $95 was deposited into the scholarship fund.
NE;CT MEI=TING:
The next membership meeting is May 38, 2009 and is being hosted by the inland Empire Resource
Conservation District at the Shandin Hills Golf Course in San Bernardino; Ca. Sybrand
Vander Dussen will be speaking on behalf of the IERCD.
XI. AD70URN
The meeting adjourned at 8:27 PM.