REGULAR BOARD MEETING Closed Session Begins at 4:30 PM January 23, :30 PM Greenspot Road, Highland, CA AGENDA

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1 REGULAR BOARD MEETING Closed Session Begins at 4:30 PM January 23, :30 PM Greenspot Road, Highland, CA AGENDA "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 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. 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. 1. Approval of Agenda RECESS INTO CLOSED SESSION CLOSED SESSION 2. CONFERENCE WITH REAL PROPERTY NEGOTIATORS

2 (Government Code Section ) Property: APN: District Negotiators: John Mura, General Manager/CEO Negotiating Parties: Jim Cimino, Jim Cimino Realty Under Negotiation: Price and Terms of Payment 3. CONFERENCE WITH REAL PROPERTY NEGOTIATORS (Government Code Section ) Property: th Street, Highland, CA District Negotiators: John Mura, General Manager/CEO Negotiating Parties: Champery Real Estate 2015, LLC Under Negotiation: Price and Terms of Payment 5:30 PM RECONVENE MEETING PLEDGE OF ALLEGIANCE ROLL CALL OF BOARD MEMBERS ANNOUNCEMENT OF CLOSED SESSION ACTIONS ITEMS PUBLIC COMMENTS 4. 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. November 14, 2018 regular board meeting minutes b. December 12, 2018 regular board meeting minutes c. December 17, 2018 special board meeting minutes d. Financial Statements for November 2018 e. Financial Statements for December 2018 f. November 2018 Disbursements: Accounts payable disbursements for the period include check numbers through , bank drafts, and ACH Payments in the amount of $9,667, and $545, for payroll. g. December 2018 Disbursements: Accounts payable disbursements for the period include check numbers through , bank drafts, and ACH Payments in the amount of $1,309, and $365, for payroll. h. Approve Investment Report for Quarter Ended December 31, 2018

3 INFORMATIONAL ITEMS Committee and Representative Assignments 6. Legislative Update DISCUSSION AND POSSIBLE ACTION ITEMS 7. Consider Cost Reimbursement Agreement between East Valley Water District and the Community Heritage & Education Foundation REPORTS 8. Board of Directors' Reports 9. General Manager/CEO Report 10. Legal Counsel Report 11. Board of Directors' Comments ADJOURN 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 Greenspot Rd., Highland, during normal business hours. Also, such documents are available on the District's website at subject to staff's ability to post the documents before the meeting. Pursuant to Government Code Section (a), any request for a disability-related modification or accommodation, including auxiliary aids or services, that is sought in order to participate in the aboveagendized public meeting should be directed to the District Clerk at (909) at least 72 hours prior to said meeting.

4 Draft Pending Approval EAST VALLEY WATER DISTRICT November 14, 2018 REGULAR BOARD MEETING MINUTES The Chairman of the Board called the meeting to order at 4:30 p.m. PRESENT: ABSENT: STAFF: LEGAL COUNSEL: GUEST(s): Directors: Carrillo, Coats, Goodrich, Morales, Smith None John Mura, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Jeff Noelte, Director of Engineering and Operations; Kelly Malloy; Director of Strategic Services; Justine Hendricksen, District Clerk; Shayla Gerber, Senior Administrative Assistant Jean Cihigoyenetche Members of the public PUBLIC COMMENTS Chairman Carrillo declared the public participation section of the meeting open at 4:30 p.m. There being no written or verbal comments, the public participation section was closed. APPROVAL OF AGENDA M/S/C (Coats-Smith) that the November 14, 2018 agenda be approved as submitted. CLOSED SESSION The Board entered into Closed Session at 4:31 p.m. as provided in the Ralph M. Brown Act Government Code Section (d)(1) and (d)(2) to discuss the item(s) listed on the agenda. THE BOARD RECONVENED THE MEETING AT 5:30 P.M. Director Goodrich led the flag salute. 1 Minutes 11/14/2018 smg

5 ROLL CALL PRESENT: ABSENT: Directors: Carrillo, Coats, Goodrich, Morales, Smith None ANNOUNCEMENT OF CLOSED SESSION ACTIONS With respect to Item #2: Legal Counsel stated that information was provided to the Board regarding the case Mora vs. City of Highland et al, where East Valley Water District was named defendant; that the matter was handled by the District s joint power risk management insurance company, which assumed the responsibility and costs associated with defending this lawsuit; he noted that the District will not be paying any of the settlement proceeds. He stated that a global settlement was reached and the amount attributable to East Valley Water District was $52,500; and listed the amounts apportioned to other agencies: First American Title $27,500, City of Highland $25,000, and San Bernardino Flood Control $20,000. With respect to Item #3: Legal Counsel stated that it was brought to the Board for consideration the waiver of connection fees submitted by the developer Mastercraft for a parcel with 13 lots being developed in East Highlands Ranch PUD development; that the developer stated that under an agreement executed in the early 80 s with East Highlands Ranch Corporation, that they were entitled to a waiver of connection fees. Legal Counsel advised the Board that after evaluation of documents associated with the case, Mastercraft s claim is not supported. M/S/C (Coats-Morales) the Board unanimously voted (5-0) to reject the claim and protest submitted by Mastercraft. PUBLIC COMMENTS Chairman Carrillo declared the public participation section of the meeting open at 5:32 p.m. Mr. Pat Wallace made a public comment regarding the District s policy concerning the service disconnection notice and fees associated with disconnection. There being no further written or verbal comments, the public participation section was closed at 5:43 p.m. DIRECTORS FEES AND EXPENSES FOR OCTOBER 2018 M/S/C (Coats-Goodrich) that the Board approve the Directors fees and expenses for October 2018 as submitted. 2 Minutes 11/14/2018 smg

6 APPROVE THE CANCELLATION OF THE DECEMBER 26, 2018 REGULAR BOARD MEETING M/S/C (Coats-Goodrich) that the Board approve the cancellation of the December 26, 2018 regular board meeting. STERLING NATURAL RESOURCE CENTER PROJECT UPDATE The Director of Strategic Services provided the Board with an update on the progress of the Sterling Natural Resource Center. She described upcoming and completed milestones of the project; that the Administrative trailer will be delivered to the jobsite this Friday; that cultural training will be provided to the Board and staff; and the District s Engineering department is continuing design efforts with the design team. SALT Landscape Architects provided a presentation of the proposed landscape of the Sterling Natural Resource Center to the Board. Information only. PRE-FUNDING OPTIONS FOR LONG-TERM PENSION LIABILITIES The Chief Financial Officer provided information regarding the CalPERS Retirement system and described events that took place that have impacted the District s Unfunded Accrued Liability (UAL). He stated that as of June 30, 2018, the District s pension plan was 71.23% funded; he presented several amortization schedules provided by PERS to pay down the pension liability. He asked that the Board consider a 15-year amortization schedule with level payments, rather than increasing payments, which would save interest compared to the 15-year option presented by CalPERS. M/S/C (Goodrich-Morales) that the Board authorize the General Manager/CEO and the Chief Financial Officer to budget additional discretionary payments in accordance with a 15-year level pay amortization schedule. QUITCLAIM DEED AND HOLD HARMLESS AGREEMENT FOR UNKNOWN GROUNDWATER WELL The Director of Engineering and Operations provided information regarding an unknown groundwater well on 6 th Street west of Lankershim; he stated that Anza Butterfield Road 34 LLC is seeking full ownership of the property; that they pulled a title report that noted that the District may have rights to a well in the area. He stated that upon further investigation, there was no evidence of a well existing on the property and a document search revealed no evidence that the District ever owned or operated this well. He stated that due to the findings, he requests that the District execute a Hold Harmless Agreement to ensure the District would be protected if any claims arose, and quitclaim any interest the District may have in the well rights to Anza Butterfield. M/S/C (Coats-Smith) that the Board approve a Quitclaim Deed and Hold Harmless Agreement with Anza Butterfield Road 34 LLC for an unknown groundwater well on 6 th Street west of Lankershim Street. 3 Minutes 11/14/2018 smg

7 CONTRACT FOR LABOR COMPLIANCE SERVICES The Chief Financial Officer provided information regarding a contract for Labor Compliance Services; he stated that since the Sterling Natural Resource Center is federally funded, that there are special conditions that apply related to the payment of prevailing wages and utilization of disadvantaged business enterprises; that monitoring and reporting on these activities requires resources and expertise that the District does not have; therefore, staff recommends that the District contract with a labor compliance consulting firm. He stated that three firms were sent Requests for Proposals and all three submitted proposals; he reviewed the criteria the District was seeking in the firms; and recommends that the Board contract with Golden State Labor Compliance. M/S/C (Coats-Morales) that the Board award a $190,000 contract to Golden State Labor Compliance for Labor Compliance Services related to the Sterling Natural Resource Center. TRANSFER OF UNCLAIMED FUNDS INTO THE DISTRICT GENERAL FUND M/S/C (Morales-Coats) that the Board authorize the Chief Financial Officer to perform procedures prescribed in the Government Code and Civil Code of Procedure for the purpose of encumbering stale-dated checks and keeping the related funds from escheating to the State. BOARD OF DIRECTORS REPORTS Director Goodrich reported that on November 7 he watched the City of San Bernardino City Council meeting where they appointed two commissioners to their Water Board. Director Morales reported on the following: on October 31 he attended the Association of California Water Agencies Region 9 water education event; November 9 he met with the General Manager/CEO for a District update; and November 13 he attended the San Bernardino Board of Water Commissioners meeting. Director Coats reported on the following: on October 31 he attended the Finance & Human Resources Committee meeting; November 1 he attended the California Special Districts Associations Legislative Committee meeting; November 6 he attended San Bernardino Valley Municipal Water District s Board meeting; and November 13 he met with the General Manager/CEO for an update on the District. Vice Chairman Smith reported on the following: on November 8 he met with the General Manger/CEO to review the agenda; and on November 14 he attended the San Bernardino Valley Water Conservation District Board meeting. Chairman Carrillo reported that on November 8 he met with the General Manger/CEO to review the agenda; and he attended a Community Heritage and Education Foundation (CHEF) meeting. Information only. 4 Minutes 11/14/2018 smg

8 GENERAL MANAGER/CEO REPORT The General Manager/CEO congratulated the incumbents on their re-election to the Board. He reported that on November 7, the District welcomed a local Girl Scout troop to take a tour of the demonstration garden; on Saturday the District hosted the Highlanders Boxing Club neighborhood champions belt challenge; and he informed the Board that he will be attending a partnering meeting for the Sterling Natural Resource Center with staff on the evening of November 15 and November 16. The General Manager/CEO informed the Board of upcoming meetings and events: November 11:30 a.m. Annual Thanksgiving luncheon and canned food drive November 22 & 23 District will be closed due to the Thanksgiving Day holiday November 2:30 p.m. Engineering & Operations Committee meeting December 6:00 p.m. Employee Awards Banquet Information only. LEGAL COUNSEL REPORT No report at this time. BOARD OF DIRECTORS COMMENTS Director Coats, Director Goodrich, and Director Morales thanked staff, fellow Board members and the public for the opportunity to continue their service on the Board. Vice Chairman Smith thanked everyone for attending the Board meeting. Chairman Carrillo congratulated the incumbents on their re-election to the Board. Information only. ADJOURN The meeting adjourned at 7:36 p.m. John Mura, Secretary Chris Carrillo, Board President 5 Minutes 11/14/2018 smg

9 Draft pending approval EAST VALLEY WATER DISTRICT December 12, 2018 REGULAR BOARD MEETING MINUTES The Vice Chairman of the Board called the meeting to order at 5:30 p.m. Mr. Wayne Brown led the flag salute. PRESENT: ABSENT: STAFF: LEGAL COUNSEL: GUEST(s): Directors: Coats, Goodrich, Morales, Smith Director Carrillo John Mura, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Jeff Noelte, Director of Engineering and Operations; Justine Hendricksen, District Clerk; Shayla Gerber, Senior Administrative Assistant Jean Cihigoyenetche Members of the public ADMINISTER OATH OF OFFICE The General Manager/CEO stated that three incumbents were re-elected to the Board and sworn in December 7, 2018; that this evening s Oath of Office is for ceremonial purposes only. The General Manager/CEO administered the ceremonial Oath of Office to James Morales Jr., Ronald Coats and Phillip Goodrich. BEATTIE MIDDLE SCHOOL HOLIDAY PERFORMANCE Beattie Middle School students performed holiday songs for the audience. CHAIRMAN CARRILLO ARRIVED AT 5:38 P.M. THE BOARD TOOK AT RECESS AT 5:48 P.M. THE BOARD RECONVENED AT 5:58 P.M. PUBLIC COMMENTS Chairman Carrillo declared the public participation section of the meeting open at 5:59 p.m. 1 Minutes 12/12/2018 smg

10 There being no written or verbal comments, the public participation section was closed. APPROVAL OF AGENDA M/S/C (Coats-Smith) that the December 12, 2018 agenda be approved as submitted. APPROVE THE OCTOBER 24, 2018 REGULAR BOARD MEETING MINUTES M/S/C (Smith-Coats) that the Board approve the October 24, 2018 regular board meeting minutes as submitted. DIRECTORS FEES AND EXPENSES FOR NOVEMBER 2018 M/S/C (Smith-Coats) that the Board approve the Directors fees and expenses for November 2018 as submitted. DISBURSEMENTS M/S/C (Smith-Coats) that the General Fund Disbursements # through # which were distributed during the period of October 1, 2018 through October 31, 2018, bank drafts, and ACH Payments in the amount of $1,838, and $373, for payroll and benefit contributions, totaling $2,211, be approved. APPROVE THE FINANCIAL STATEMENTS FOR OCTOBER 2018 M/S/C (Smith-Coats) that the Board approve the financial statements for October 2018 as submitted. BOARD REORGANIZATION A. ELECTION OF OFFICERS FOR THE POSITIONS OF PRESIDENT (CHAIRMAN OF THE BOARD) AND VICE-PRESIDENT (VICE-CHAIRMAN) M/S/C (Morales-Coats) that the Board appoint the following: President Chris Carrillo; Vice-President David Smith. B. APPOINTMENT: GENERAL MANAGER/CEO, CHIEF FINANCIAL OFFICER, AND BOARD SECRETARY M/S/C (Morales-Coats) that the Board appoint the following: General Manager/CEO John Mura; Chief Financial Officer Brian Tompkins; Board Secretary John Mura. C. SETTING TIME, DAY AND PLACE FOR HOLDING MEETINGS M/S/C (Morales-Coats) that the Board approve the following: hold regular 2 Minutes 12/12/2018 smg

11 scheduled meetings at Greenspot Road, Highland, CA on the 2 nd and 4 th Wednesday of each month, conduct closed session at 4:30 p.m. and commence the regular Board meeting at 5:30 p.m.; should closed session items require more than the allotted time, the Board will adjourn to open session at 5:30 p.m., conduct District business, and then adjourn back into closed session. REVIEW AND APPROVE DRAFT POPULAR ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2018 The Chief Financial Officer gave a brief overview of the Popular Annual Financial Report (PAFR); he stated that it a more user-friendly version of the Comprehensive Annual Financial Report; that this is the District s second annual PAFR; and it will be placed on the District s website. The Chief Financial Officer responded to questions and comments from the Board. M/S/C (Coats-Goodrich) that the Board approve the Popular Annual Financial Report and audit reports for the year ended June 30, ADOPT RESOLUTION ESTABLISHING LABOR COMPLIANCE PROGRAM FOR PUBLIC WORKS PROJECTS The Chief Financial Officer stated that on November 14, 2018 the Board approved a contract with Golden State Labor Compliance and have since been working together to develop a comprehensive Labor Compliance Program manual identifying policy and procedures related to compliance provisions of State and Federally funded construction projects. He stated that if approved by the Board, the Resolution and manual will be submitted in an application to the Department of Industrial Relations for approval. M/S/C (Goodrich-Morales) that the Board adopt Resolution establishing a Labor Compliance Program for East Valley Water District public works projects. WASTEWATER MAIN REHABILITATION CONSTRUCTION CONTRACT The Director of Engineering and Operations provided information regarding wastewater main rehabilitation projects that were added to this years Capital Budget; he stated that two projects were included in the budget and that bids for the projects came in well under budget; that staff is able to include a third wastewater main rehabilitation project and remain under budget. He stated that the most favorable bid was received from TK Construction. M/S/C (Coats-Goodrich) that the Board authorize the General Manager/CEO to execute a contract with TK Construction for a not-to-exceed amount of $356,000 to rehabilitate wastewater mains in Modesto Drive, 35 th Street, and Ferndale Avenue. 3 Minutes 12/12/2018 smg

12 PROGRAM MANAGEMENT SERVICES CONTRACT FOR THE STERLING NATURAL RESOURCE CENTER The Director of Engineering and Operations provided information regarding the request to enter into a contract with AKD Consulting in the amount of $485,000 to provide Program Management Services for the Sterling Natural Resource Center project. He stated the previous contract that was approved by San Bernardino Valley Municipal Water District, in accordance with the framework agreement, expired on November 15, 2018; that anticipated services were not utilized during this timeframe due to project delays associated with litigation; and $485,000 of the contract amount was not used. He stated that since Program Management Services are still needed, and the conditions of the framework agreement no longer apply, staff is recommending that the District enter into a contract with AKD Consulting in the amount of $485,000. M/S/C (Coats-Goodrich) that the Board authorize the General Manager/CEO to execute a contract with AKD Consulting to provide Program Management Services for the Sterling Natural Resource Center project for a not-to-exceed amount of $485,000. BOARD OF DIRECTORS REPORTS Director Coats reported on the following: November 19 he attended the Association of San Bernardino County Special Districts meeting; November 20 he attended San Bernardino Valley Municipal Water District Board meeting; November he attended the Association of California Water Agencies Fall Conference in San Diego; December 3 he attended the Finance & Human Resources Committee meeting; December 4 he attended San Bernardino Valley Municipal Water District Board meeting; December 10 he attended the Association of San Bernardino County Special Districts meeting where there was a speaker from UCR; and December 11 he attend the San Bernardino Valley Municipal Water District Board Workshop where they discussed proposals for renewable energy. Director Goodrich reported on the following: November 15 he attended Del Rosa Neighborhood Action Group (DRNAG) meeting where a city councilman was the speaker; November 26 he attended the Engineering & Operations Committee meeting; and November 31 he attended the Press-Enterprise Top Workplace Awards where the District received an award. Director Morales reported on the following: November 26 he attended the Engineering & Operations Committee meeting; November 27 he attended the San Bernardino Board of Water Commissioners meeting where they discussed the $8.3 million dollar sewer fund to come back to East Valley Water District; November he attended the Association of California Water Agencies Fall Conference where he learned that he may possibly serve as Chair of Region 9 in the near future; December 3 he attended the Finance & Human Resources Committee meeting; and December 11 he attended the San Bernardino Board of Water Commissioners meeting. 4 Minutes 12/12/2018 smg

13 Vice Chairman Smith reported on the following: November he attended the Association of California Water Agencies Fall Conference; December 6 he met with the General Manager/CEO to review the agenda; December 8 he attended the District s Awards Banquet; and December 12 he attended the San Bernardino Valley Water Conservation District Board meeting. Chairman Carrillo reported on the following: November he attended the Association of California Water Agencies Fall Conference; and December 6 he met with the General Manager/CEO to review the agenda. Information only. GENERAL MANAGER/CEO REPORT The General Manager/CEO reported that the Employee Events Association held its Annual Employee Awards Banquet on December 8; he congratulated Ms. Eileen Bateman for receiving Employee of the Year; and thanked executive staff for their hard work on their performance. He stated that on December 13 staff will be hosting a District tour for the Inland Empire Economic Partnership Group. The General Manager/CEO informed the Board of upcoming meetings and events: December 5:30 p.m. Special Board meeting December 24 January 1 - The District will be closed for the holiday break January 1:30 p.m. Legislative & Public Outreach Committee meeting January 6:00 p.m. Community Advisory Commission meeting Information only. LEGAL COUNSEL REPORT No report at this time. BOARD OF DIRECTORS COMMENTS Director Coats stated that many milestones have been reached over the past year and wished everyone happy holidays. Director Morales congratulated Director Coats and Director Goodrich on their reelection; and wished everyone happy holidays. Vice Chairman Smith echoed the comments of Director Coats and Director Morales and added that East valley Water District represents the community s best. Chairman Carrillo commended the District on its many accomplishments. He congratulated the directors that were re-elected and thanked everyone for attending the Board meeting. 5 Minutes 12/12/2018 smg

14 Information only. ADJOURN The meeting adjourned at 6:34 p.m. Chris Carrillo, Board President John Mura, Secretary 6 Minutes 12/12/2018 smg

15 Draft pending approval EAST VALLEY WATER DISTRICT December 17, 2018 SPECIAL BOARD MEETING MINUTES The Chairman of the Board called the meeting to order at 5:30 p.m. Director Morales led the flag salute. PRESENT: ABSENT: STAFF: LEGAL COUNSEL: GUEST(s): Directors: Carrillo, Coats, Goodrich, Morales, Smith Director: None John Mura, General Manager/CEO; Brian Tompkins, Chief Financial Officer; Jeff Noelte, Director of Engineering and Operations; Kelly Malloy, Director of Strategic Services; Justine Hendricksen, District Clerk; Shayla Gerber, Senior Administrative Assistant Jean Cihigoyenetche Members of the public PUBLIC COMMENTS Chairman Carrillo declared the public participation section of the meeting open at 5:30 p.m. There being no written or verbal comments, the public participation section was closed. STERLING NATURAL RESOURCE CENTER SAFETY ORIENTATION AND CULTURAL TRAINING Matt Garcia, representative of Balfour Beatty Construction Zero Harm Program, provided safety orientation and cultural training for the Board and staff. Topics of discussion were: what to know when on site, evacuation plans and muster points, site contacts, medical services, safety requirements, job site hazards, hazmat storage area, and possible historical artifact findings. Information only. FIVE-YEAR WORK PLAN DISCUSSION The General Manager/CEO and the Director of Strategic Services discussed the District s Five-Year Work Plan. They stated that this is part of the District s overall goals and objectives for the FY The Director of Strategic Services provided a summary 1 Minutes 12/17/2018 smg

16 of the plan and reviewed it in more depth through a chart. The General Manager/CEO stated that he appreciated the Board s feedback and the Five-Year Work Plan will be brought to the Board for adoption late January or beginning of February. The General Manager/CEO responded to Vice Chairman Smith s question regarding whether or not future legislative bills may affect the Five-Year Work Plan and if the District is prepared for such; he stated that as long as there is a plan, it s possible to turn a negative experience into a positive one for a customer. Chairman Carrillo expressed that it s important that the District is able to measure successes. Information only. GENERAL MANAGER/CEO REPORT The General Manager/CEO thanked everyone for attending. He reminded the Board of the holiday closure and stated that field staff will be on-call to assure the closure will be seamless for customers. He wished everyone happy holidays. Information only. LEGAL COUNSEL REPORT No report at this time. BOARD OF DIRECTORS COMMENTS The Board wished everyone happy holidays. Information only. ADJOURN The meeting adjourned at 7:28 p.m. John Mura, Secretary Chris Carrillo, Board President 2 Minutes 12/17/2018 smg

17 To: From: Governing Board Members General Manager/CEO BOARD AGENDA STAFF REPORT Agenda Item #4.d. Meeting Date: January 23, 2019 Consent Item Subject: Financial Statements for November 2018 RECOMMENDATION: Staff recommends that the Board of Directors (Board) accept and file the attached financial statements as of, and for the period ended, November 30, BACKGROUND / ANALYSIS: Included herewith for the Board s review is a summary of East Valley Water District s financial results, as of November 30, AGENCY GOALS AND OBJECTIVES: Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability a) Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS: This agenda item has been reviewed by the Finance Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: John Mura General Manager/CEO Respectfully submitted: Brian Tompkins Chief Financial Officer

18 ATTACHMENTS: Description November 2018 Financial Statement Monthly Review November 2018 Financial Statements Type Backup Material Backup Material

19 FINANCIAL STATEMENTS MONTHLY REVIEW NOVEMBER 30, 2018 The following is a highlight summary of the District s financial results as of November 30, Please note all values presented are in millions. Statement of Net Position Total assets at November 30, 2018 are $ million. CLASSIFICATION WATER WASTEWATER DISTRICT TOTAL Cash and Investments $ $ 8.64 $ Utility Plant, Net Other Assets Current Liabilities Long Term Liabilities Beginning Net Position Change in Equity Total Net Position $ $ $ Cash and Investments are $29.76 million for the month of November, an increase of $6.22 million from the prior month. During the month of November, the District received its first reimbursement check from the State for Sterling Natural Resource Center in the amount of 5.75 million. $35 $30 $25 CASH & INVESTMENTS Millions $20 $15 $10 $5 $0 Restricted Unrestricted Comparing current assets to current liabilities, the District has a current ratio at November 30, 2018 of 5.33 to 1, with 2 to 1 being an indication of sound financial condition. page 1

20 FINANCIAL STATEMENTS MONTHLY REVIEW NOVEMBER 30, 2018 Statement of Revenues & Expenses Operating results are presented in three ways in the attached financial statements for the period ending November 30, First is a one-page summary with monthly and year-todate totals for revenue and expenses, presented by Expense Category. Second is a onepage 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. Total Revenues & Expenses through November 30, 2018 are summarized below (in millions): WATER WASTEWATER DISTRICT TOTAL Revenue $ $ 6.01 $ Expense Water Sales for the month ending November 30, 2018 were $1.71 million; $351K over staff projections for the month and $937K over the projections year-to-date. $2.5 Water Sales by Tier $2.0 Millions $1.5 $1.0 $0.5 $- Tier 1 Tier 2 Tier 3 FY Projection page 2

21 FINANCIAL STATEMENTS MONTHLY REVIEW NOVEMBER 30, 2018 Water Sales by Customer Class The table below shows the District s water sales for the month of November 2018 by customer class. All customer classes came in above projections; Residential and Commercial Customers were the largest portion of total change for the month. CUSTOMER CLASS ACTUAL PROJECTION $ CHANGE % CHANGE Residential $ 929,452 $ 749,000 $ 180,452 24% Multi-Family 388, ,000 86,203 29% Commercial 134,529 94,000 40,529 43% Irrigation 258, ,000 44,347 21% The following table displays customer class by tier for the month of November CUSTOMER CLASS TIER ACTUAL PROJECTION $ CHANGE % CHANGE Residential Tier 1 $ 369,503 $ 299,000 $ 70,503 24% Residential Tier 2 309, ,000 14,744 5% Residential Tier 3 250, ,000 95,205 61% Multi-Family Tier 1 168, ,000 38,922 30% Multi-Family Tier 2 94,260 86,000 8,260 10% Multi-Family Tier 3 125,021 86,000 39,021 45% Commercial Tier 1 74,788 71,000 3,788 5% Commercial Tier 2 8,696 6,000 2,696 45% Commercial Tier 3 51,045 17,000 34, % Irrigation Tier 2 97, ,000 (25,734) -21% Irrigation Tier 3 161,081 91,000 70,081 77% Total $ 1,710,531 $ 1,359,000 $ 351,531 26% page 3

22 FINANCIAL STATEMENTS MONTHLY REVIEW NOVEMBER 30, 2018 The chart below is a comparative illustration of current Water Revenue compared to last year s Water Revenue. As noted in the graph, Water Sales and Meter Charges experienced an increase in Revenue over last year. Water consumption increased million gallons of water (111K HCF) more than in November of $3.0 $2.5 Comparative Monthly Water Revenue (Water Sales & Meter Charges) Total - $2,206,537 Total - $2,624,886 $2.0 Millions $1.5 $1.0 $0.5 $- 11/30/ /30/2018 Meter Tier 1 Tier 2 Tier 3 page 4

23 FINANCIAL STATEMENTS MONTHLY REVIEW NOVEMBER 30, 2018 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY and FY page 5

24 FINANCIAL STATEMENTS MONTHLY REVIEW NOVEMBER 30, 2018 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY and FY page 6

25 Combining Schedule of Net Position As of November 30, 2018 Unaudited WATER WASTEWATER DISTRICT TOTAL Assets: Current Assets: 01 Cash and Cash Equivalents $ 13,045, $ 5,659, $ 18,705, Investments 3,497, ,853, ,351, Accounts Receivable, Net 4,571, , ,848, Interest Receivable 5, , , *05 Other Receivables 326, , Due from other Governments 16, , Inventory 290, , , Prepaid Expenses 181, , , Total Current Assets: 21,934, ,806, ,741, Non-Current Assets: 10 Restricted Cash and Cash Equivalents 4,581, ,127, ,708, Capital Assets not being Depreciated 15,388, ,615, ,004, Capital Assets, Net 109,689, ,926, ,615, Total Non-Current Assets: 129,659, ,669, ,328, Total Assets: 151,594, ,475, ,069, Deferred Outflow Of Resources 24* Deferred Charge on Refunding 120, , Deferred Outflows - Pensions 3,316, ,073, ,389, Total Assets and Deferred Outflows of Resources: 155,031, ,548, ,580, Current Liabilities: 22 Accounts Payable and Accrued Expenses 899, , , Accrued Payroll and Benefits 1, , Customer Service Deposits 1,608, ,608, Construction Advances and Retentions 106, , , Accrued Interest Payable 395, , , Current Portion of Compensated Absences 273, , , Current Portion of Long-Term Debt 2,008, , ,131, Total Current Liabilities: 5,292, , ,582, Non-Current Liabilities: 20 Compensated Absences, less current portion 52, , , Net Pension Liability 8,923, ,678, ,601, Long Term Debt, Less Current Portion 44,168, ,843, ,012, Other Liabilities , , Deferred Inflows Of Resources 26 Deferred Inflows - Pensions 436, , , Total Non-Current and Deferred Inflows of Resources: 53,581, ,216, ,797, Total Liabilities and Deferred Inflows of Resources: 58,873, ,506, ,380, Equity: 31 Equity 90,258, ,542, ,800, Total Total Beginning Equity: 90,258, ,542, ,800, Tot Total Revenue 13,671, ,011, ,683, Tot Total Expense 7,773, ,510, ,284, Revenues Over/Under Expenses 5,898, , ,398, Total Equity and Current Surplus (Deficit): Total Liabilities, Equity and Current Surplus (Deficit): 96,157, ,042, ,199, $ 155,031, $ 42,548, $ 197,580, Page 1 of 8

26 Revenue and Expense Budget-to-Actual by Category Month Ended November 30, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales $ 1,710, $ 9,002, $ 15,100, $ - $ - $ - $ 15,100, $ 6,097, Meter Charges 914, ,913, ,960, ,960, ,046, Penalties 57, , , , , , , , Wastewater System Charges , ,074, ,630, ,630, ,555, Wastewater Treatment Charges , ,899, ,233, ,233, ,333, Other Operating Revenue 9, , , , , (232,860.19) 47 Non Operating Revenue 8, , , , , , , Gain or Loss on Disposition Benefits Depreciation Revenue Total: 2,699, ,671, ,733, ,361, ,011, ,115, ,848, ,164, Expense by Category 51 Labor 529, ,855, ,865, , , ,457, ,323, ,976, Benefits 148, ,263, ,183, , , , ,831, ,229, Contract Services 241, ,417, ,856, , ,276, ,357, ,213, ,519, Professional Development 15, , , , , , , , Overtime 51, , , , , , , , Materials and Supplies 148, ,091, ,177, , , , ,353, , Utilities 176, , ,376, , , , ,577, ,717, Temporary Labor 4, , , , (11,820.85) 67 Other 6, , , , , , , , Standby 4, , , , , , , Water Supply - 99, ,067, ,067, , Debt Service - 2,172, ,046, , , ,358, ,978, Capital Improvement 395, , ,175, , ,007, , ,605, (6,166.97) 82 -Capital Outlay , , ,125, ,125, Accounting Income Add back - (2,003,865.67) - (64,582.12) (3,107,301.30) - - 5,111, Expense Total: 1,722, ,773, ,659, ,216, ,510, ,085, ,744, ,459, Total Surplus (Deficit): $ 977, $ 5,898, $ - $ 145, $ 500, $ - $ - $ - Page 2 of 8

27 Revenue and Expense Budget-to-Actual by Program Month Ended November 30, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales $ 1,710, $ 9,002, $ 15,100, $ - $ - $ - $ 15,100, $ 6,097, Meter Charges 914, ,913, ,960, ,960, ,046, Penalties 57, , , , , , , , Wastewater System Charges , ,074, ,630, ,630, ,555, Wastewater Treatment Charges , ,899, ,233, ,233, ,333, Other Operating Revenue 9, , , , , (232,860.19) 47 Non Operating Revenue 8, , , , , , , Revenue Total: 2,699, ,671, ,733, ,361, ,011, ,115, ,848, ,164, Progra Board of Directors 8, , , , , , , , Progra General Administration 60, , , , , , ,258, , Progra Human Resources 35, , , , , , , , Progra Public Affairs 72, , , , , , ,142, , Progra Conservation 34, , , , (122,885.24) Progra Finance 68, , , , , , ,131, , Progra Information Technology 55, , , , , , ,009, , Progra Customer Service 145, , ,357, , , , ,786, ,123, Progra Meter Service 27, , , , , Progra Engineering 89, , ,064, , , , ,521, , Progra Water Production 267, ,544, ,358, ,358, ,814, Progra Water Treatment 80, , , , , Progra Water Quality 34, , , , , Progra Field Maintenance Administration 29, , , , , , , , Progra Water Maintenance 228, , ,204, ,204, ,247, Progra Wastewater Maintenance , ,088, ,996, ,996, ,907, Progra Facilities Maintenance 44, , , , , , , , Progra Fleet Maintenance 42, , , , , , , , Progra Capital 395, , ,171, , , ,088, ,097, Total Surplus (Deficit): $ 977, $ 5,898, $ - $ 145, $ 500, $ - $ - $ - Page 3 of 8

28 Program Expense Detail Budget-to-Actual Month Ended November 30, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales $ 1,710, $ 9,002, $ 15,100, $ - $ - $ - $ 15,100, $ 6,097, Meter Charges 914, ,913, ,960, ,960, ,046, Penalties 57, , , , , , , , Wastewater System Charges , ,074, ,630, ,630, ,555, Wastewater Treatment Charges , ,899, ,233, ,233, ,333, Other Operating Revenue 9, , , , , (232,860.19) 47 Non Operating Revenue 8, , , , , , , Gain or Loss on Disposition Benefits Depreciation Revenue Total: 2,699, ,671, ,733, ,361, ,011, ,115, ,848, ,164, Program: Board of Directors Labor $ 4, $ 21, $ 73, $ 1, $ 9, $ 31, $ 105, $ 73, Benefits 2, , , , , , , , Materials and Supplies , Contract Services , , , , Professional Development 1, , , , , , , Program: Board of Directors Total: 8, , , , , , , , Program: General Administration Labor 35, , , , , , , , Overtime , , , Benefits 12, , , , , , , , Materials and Supplies , , , , Contract Services 7, , , , , , , , Utilities , , , Professional Development 4, , , , , , , , Program: General Administration Total: 60, , , , , , ,258, , Program: Human Resources Labor 16, , , , , , , , Temporary Labor Overtime , , , , Benefits 4, , , , , , , , Materials and Supplies , , , , , , Contract Services 2, , , , , , , Utilities , Professional Development 5, , , , , , , , Other 6, , , , , , , , Program: Human Resources Total: 35, , , , , , , , Page 4 of 8

29 Program Expense Detail Budget-to-Actual Month Ended November 30, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Public Affairs Labor 26, , , , , , , , Temporary Labor Overtime 1, , , , , , , Benefits 5, , , , , , , , Materials and Supplies 1, , , , , , , , Contract Services 35, , , , , , , , Utilities , , , , , , , Professional Development , , , , , , , Program: Public Affairs Total: 72, , , , , , ,142, , Program: Conservation Labor 13, , , , , Temporary Labor Overtime , , , , Benefits 2, , , , , Materials and Supplies 13, , , , (401,939.80) 63 Contract Services 3, , , , , Utilities , , , Professional Development , , , Program: Conservation Total: 34, , , , (122,885.24) Program: Finance Labor 49, , , , , , , , Temporary Labor Overtime 1, , , , , , (2,354.84) 56 Benefits 13, , , , , , , , Materials and Supplies , , , , Contract Services 1, , , , , , , Utilities , , , , Professional Development 1, , , , , , , Other - - 1, , , Program: Finance Total: 68, , , , , , ,131, , Program: Information Technology Labor 24, , , , , , , , Temporary Labor Overtime Benefits 4, , , , , , , , Materials and Supplies 2, , , , , , , Contract Services 23, , , , , , , , Utilities , , , , , Professional Development - (76.23) 17, (32.67) 7, , , Program: Information Technology Total: 55, , , , , , ,009, , Page 5 of 8

30 Program Expense Detail Budget-to-Actual Month Ended November 30, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Customer Service Labor 28, , , , , , , , Temporary Labor 4, , , , (11,820.85) 53 Overtime , , , , , Benefits 10, , , , , , , , Materials and Supplies , , , , Contract Services 86, , , , , , , , Utilities 15, , , , , , , , Professional Development , , , , Other (365.77) Program: Customer Service Total: 145, , ,357, , , , ,786, ,123, Program: Meter Service Labor 19, , , , , Overtime 1, , , , , Benefits 4, , , , , Materials and Supplies , , , Contract Services 2, , , , , Utilities , , , Professional Development Program: Meter Service Total: 27, , , , , Program: Engineering Labor 51, , , , , , , , Temporary Labor Overtime , , , Benefits 10, , , , , , , , Materials and Supplies , , , , Contract Services 24, , , , , , , , Utilities , , , , , Professional Development , , , , , Program: Engineering Surplus Total: 89, , ,064, , , , ,521, , Program: Water Production Labor 75, , , , , Overtime 2, , , , , Standby 1, , , , , Benefits 18, , , , , Water Supply - 99, ,067, ,067, , Materials and Supplies 33, , , , , Contract Services 6, , , , , Utilities 128, , ,594, ,594, , Professional Development , , , , Program: Water Production Total: 267, ,544, ,358, ,358, ,814, Page 6 of 8

31 Program Expense Detail Budget-to-Actual Month Ended November 30, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Water Treatment Labor 25, , , , , Overtime 4, , , , , Benefits 6, , , , , Materials and Supplies 24, , , , , Contract Services 8, , , , , Utilities 10, , , , , Program: Water Treatment Total: 80, , , , , Program: Water Quality Labor 19, , , , , Overtime 1, , , , , Benefits 4, , , , (1,189.75) 62 Materials and Supplies , , , , Contract Services 7, , , , , Utilities , , , Professional Development , , , Program: Water Quality Total: 34, , , , , Program: Field Maintenance Administration Labor 18, , , , , , , , Temporary Labor Overtime , , , , Standby 2, , , , , , , Benefits 5, , , , , , (4,337.51) 62 Materials and Supplies (0.02) , , , Contract Services , Utilities 1, , , , , , Professional Development , , , , , Program: Field Maintenance Administration Total: 29, , , , , , , , Program: Water Maintenance Labor 98, , , , , Overtime 31, , , , , Benefits 34, , , , , Materials and Supplies 62, , , , , Contract Services 1, , , , , Utilities - 6, (6,075.00) Program: Water Maintenance Total: 228, , ,204, ,204, ,247, Program: Wastewater Maintenance Labor , , , , , Overtime , , , , Benefits , , , , , Materials and Supplies , , , , , Wastewater Treatment , ,899, ,610, ,610, ,710, Contract Services , , , , , Program: Wastewater Maintenance Total: , ,088, ,996, ,996, ,907, Page 7 of 8

32 Program Expense Detail Budget-to-Actual Month Ended November 30, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Facilities Maintenance Labor 11, , , , , , , , Overtime 3, , , , , , , , Benefits 3, , , , , , , , Materials and Supplies 3, , , , , , , , Contract Services 15, , , , , , , , Utilities 6, , , , , , , , Professional Development , , Program: Facilities Maintenance Total: 44, , , , , , , , Program: Fleet Maintenance Labor 8, , , , , , , Overtime , , , Benefits 2, , , , , , , Materials and Supplies 5, , , , , , (6,356.46) 63 Contract Services 14, , , , , , , , Utilities 12, , , , , , , , Professional Development - - 5, , , Program: Fleet Maintenance Total: 42, , , , , , , , Program: Capital Debt Service - 2,172, ,046, , , ,358, ,978, Capital Improvement 395, , ,175, , ,007, , ,605, (6,166.97) 82 -Capital Outlay , , ,125, ,125, Accounting Income Add back (395,838.46) (2,003,865.67) - (64,582.12) (3,107,301.30) - - 5,111, Program: Capital Total: - 772, ,171, , , ,088, ,208, Total Surplus (Deficit): $ 1,373, $ 5,898, $ - $ 145, $ 500, $ - $ - $ - Page 8 of 8

33 To: From: Governing Board Members General Manager/CEO BOARD AGENDA STAFF REPORT Agenda Item #4.e. Meeting Date: January 23, 2019 Consent Item Subject: Financial Statements for December 2018 RECOMMENDATION: Staff recommends that the Board of Directors (Board) accept and file the attached financial statements as of, and for the period ended, December 31, BACKGROUND / ANALYSIS: Included herewith for the Board s review is a summary of East Valley Water District s financial results, as of December 31, AGENCY GOALS AND OBJECTIVES: Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability a) Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS: This agenda item has been reviewed by the Finance Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: John Mura General Manager/CEO Respectfully submitted: Brian Tompkins Chief Financial Officer

34 ATTACHMENTS: Description December 2018 Financial Statement Monthly Review December 2018 Financial Statements Type Backup Material Backup Material

35 FINANCIAL STATEMENTS MONTHLY REVIEW DECEMBER 31, 2018 The following is a highlight summary of the District s financial results as of December 31, Please note all values presented are in millions. Statement of Net Position Total assets at December 31, 2018 are $ million. CLASSIFICATION WATER WASTEWATER DISTRICT TOTAL Cash and Investments $ $ 9.06 $ Utility Plant, Net Other Assets Current Liabilities Long Term Liabilities Beginning Net Position Change in Equity Total Net Position $ $ $ Cash and Investments are $31.92 million for the month of December, an increase of $2.16 million from the prior month. During the month of December, the District received an additional reimbursement check from the State for Sterling Natural Resource Center in the amount of $413K. The Cash and Investments balance has increased $8.96 million over the past 12 consecutive months from $22.96 to $31.92 million. $35 $30 $25 CASH & INVESTMENTS Millions $20 $15 $10 $5 $0 Restricted Unrestricted page 1

36 FINANCIAL STATEMENTS MONTHLY REVIEW DECEMBER 31, 2018 Comparing current assets to current liabilities, the District has a current ratio at December 31, 2018 of 5.04 to 1, with 2 to 1 being an indication of sound financial condition. Statement of Revenues & Expenses Operating results are presented in three ways in the attached financial statements for the period ending December 31, First is a one-page summary with monthly and year-todate totals for revenue and expenses, presented by Expense Category. Second is a onepage 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. Total Revenues & Expenses through December 31, 2018 are summarized below (in millions): WATER WASTEWATER DISTRICT TOTAL Revenue $ $ 6.83 $ Expense Water Sales for the month ending December 31, 2018 were $848K; $186K under staff projections for the month and $751K over the projections year-to-date. $2.5 Water Sales by Tier $2.0 Millions $1.5 $1.0 $0.5 $- Tier 1 Tier 2 Tier 3 FY Projection page 2

37 FINANCIAL STATEMENTS MONTHLY REVIEW DECEMBER 31, 2018 Water Sales by Customer Class The table below shows the District s water sales for the month of December 2018 by customer class. All customer classes came in below projections; Residential and Irrigation Customers were the largest portion of total change for the month. CUSTOMER CLASS ACTUAL PROJECTION $ CHANGE % CHANGE Residential $ 465,191 $ 749,000 $ (283,809) -38% Multi-Family 199, ,000 (102,684) -34% Commercial 81,308 94,000 (12,692) -14% Irrigation 102, ,000 (111,148) -52% The following table displays customer class by tier for the month of December Commercial Tier 3 experienced the largest increase while Residential Tier 2 and Irrigation Tier 2 experienced the largest decrease during the month. CUSTOMER CLASS TIER ACTUAL PROJECTION $ CHANGE % CHANGE Residential Tier 1 $ 222,274 $ 299,000 $ (76,726) -26% Residential Tier 2 103, ,000 (191,587) -65% Residential Tier 3 139, ,000 (15,496) -10% Multi-Family Tier 1 91, ,000 (38,587) -30% Multi-Family Tier 2 28,733 86,000 (57,267) -67% Multi-Family Tier 3 79,170 86,000 (6,830) -8% Commercial Tier 1 53,865 71,000 (17,135) -24% Commercial Tier 2 5,857 6,000 (143) -2% Commercial Tier 3 21,586 17,000 4,586 27% Irrigation Tier 2 38, ,000 (84,307) -69% Irrigation Tier 3 64,159 91,000 (26,841) -29% Total $ 848,667 $ 1,359,000 $ (510,333) -38% page 3

38 FINANCIAL STATEMENTS MONTHLY REVIEW DECEMBER 31, 2018 The chart below is a comparative illustration of current Water Revenue compared to last year s Water Revenue. As noted in the graph, Water Sales and Meter Charges experienced a decrease in Revenue over last year. Water consumption decreased million gallons of water (172K HCF) less than in December of Millions $2.5 $2.0 $1.5 $1.0 Comparative Monthly Water Revenue (Water Sales & Meter Charges) Total - $2,019,279 Total - $1,435,605 $0.5 $- 12/31/ /31/2018 Meter Tier 1 Tier 2 Tier 3 page 4

39 FINANCIAL STATEMENTS MONTHLY REVIEW DECEMBER 31, 2018 Water Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Water Fund operating cost centers for FY and FY page 5

40 FINANCIAL STATEMENTS MONTHLY REVIEW DECEMBER 31, 2018 Wastewater Fund Activities by Cost Center The graph below provides a year-to-date comparison of the Wastewater Fund operating cost centers for FY and FY page 6

41 Combining Schedule of Net Position As of December 31, 2018 Unaudited WATER WASTEWATER DISTRICT TOTAL Assets: Current Assets: 01 Cash and Cash Equivalents $ 14,482, $ 5,952, $ 20,435, Investments 3,497, ,853, ,351, Accounts Receivable, Net 3,742, , ,018, Interest Receivable 5, , , *05 Other Receivables 327, , Due from other Governments 16, , Inventory 301, , , Prepaid Expenses 181, , , Total Current Assets: 22,555, ,098, ,654, Non-Current Assets: 10 Restricted Cash and Cash Equivalents 4,879, ,253, ,132, Capital Assets not being Depreciated 15,534, ,667, ,202, Capital Assets, Net 109,692, ,927, ,619, Total Non-Current Assets: 130,106, ,848, ,955, Total Assets: 152,661, ,947, ,609, Deferred Outflow Of Resources 24* Deferred Charge on Refunding 120, , Deferred Outflows - Pensions 3,316, ,073, ,389, Total Assets and Deferred Outflows of Resources: 156,098, ,020, ,119, Current Liabilities: 22 Accounts Payable and Accrued Expenses 1,401, , ,431, Accrued Payroll and Benefits Customer Service Deposits 1,605, ,605, Construction Advances and Retentions 106, , , Accrued Interest Payable 395, , , Current Portion of Compensated Absences 273, , , Current Portion of Long-Term Debt 2,008, , ,131, Total Current Liabilities: 5,790, , ,079, Non-Current Liabilities: 20 Compensated Absences, less current portion 18, , , Net Pension Liability 8,923, ,678, ,601, Long Term Debt, Less Current Portion 44,168, ,257, ,425, Other Liabilities , , Deferred Inflows Of Resources 26 Deferred Inflows - Pensions 436, , , Total Non-Current and Deferred Inflows of Resources: 53,546, ,712, ,259, Total Liabilities and Deferred Inflows of Resources: 59,337, ,002, ,339, Equity: 31 Equity 90,320, ,641, ,961, Total Total Beginning Equity: 90,320, ,641, ,961, Tot Total Revenue 15,173, ,825, ,999, Tot Total Expense 8,732, ,449, ,181, Revenues Over/Under Expenses 6,441, , ,817, Total Equity and Current Surplus (Deficit): Total Liabilities, Equity and Current Surplus (Deficit): 96,761, ,018, ,779, $ 156,098, $ 43,020, $ 199,119, Page 1 of 8

42 Revenue and Expense Budget-to-Actual by Category Month Ended December 31, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales $ 848, $ 9,851, $ 15,100, $ - $ - $ - $ 15,100, $ 5,248, Meter Charges 586, ,500, ,960, ,960, ,459, Penalties 35, , , , , , , , Wastewater System Charges , ,361, ,630, ,630, ,268, Wastewater Treatment Charges , ,423, ,233, ,233, ,809, Other Operating Revenue 27, , , , , (260,032.55) 47 Non Operating Revenue 3, , , , , , , Gain or Loss on Disposition Benefits Depreciation Revenue Total: 1,501, ,173, ,733, , ,825, ,115, ,848, ,848, Expense by Category 51 Labor 352, ,208, ,865, , , ,457, ,323, ,530, Benefits 122, ,385, ,183, , , , ,831, ,076, Contract Services 185, ,602, ,856, , ,048, ,357, ,213, ,562, Professional Development 16, , , , , , , , Overtime 23, , , , , , , , Materials and Supplies 78, ,170, ,177, , , , ,353, , Utilities 166, , ,376, , , , ,577, ,546, Temporary Labor 3, , , , (16,984.87) 67 Other 6, , , , , , , , Standby 2, , , , , , , Water Supply - 99, ,067, ,067, , Debt Service - 2,172, ,046, , , ,358, ,978, Capital Improvement 145, , ,175, , ,059, , ,605, (204,236.03) 82 -Capital Outlay , , ,125, ,125, Accounting Income Add back - (2,149,648.39) - (52,286.34) (3,159,587.64) - - 5,309, Expense Total: 1,104, ,732, ,659, , ,449, ,085, ,744, ,562, Total Surplus (Deficit): $ 397, $ 6,441, $ - $ (123,988.97) $ 376, $ - $ - $ - Page 2 of 8

43 Revenue and Expense Budget-to-Actual by Program Month Ended December 31, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales $ 848, $ 9,851, $ 15,100, $ - $ - $ - $ 15,100, $ 5,248, Meter Charges 586, ,500, ,960, ,960, ,459, Penalties 35, , , , , , , , Wastewater System Charges , ,361, ,630, ,630, ,268, Wastewater Treatment Charges , ,423, ,233, ,233, ,809, Other Operating Revenue 27, , , , , (260,032.55) 47 Non Operating Revenue 3, , , , , , , Revenue Total: 1,501, ,173, ,733, , ,825, ,115, ,848, ,848, Progra Board of Directors 8, , , , , , , , Progra General Administration 70, , , , , , ,258, , Progra Human Resources 35, , , , , , , , Progra Public Affairs 30, , , , , , ,142, , Progra Conservation 40, , , , (163,222.18) Progra Finance 47, , , , , , ,131, , Progra Information Technology 53, , , , , , ,009, , Progra Customer Service 47, , ,357, , , , ,786, ,055, Progra Meter Service 17, , , , , Progra Engineering 52, , ,064, , , , ,521, , Progra Water Production 217, ,762, ,358, ,358, ,596, Progra Water Treatment 35, , , , , Progra Water Quality 24, , , , , Progra Field Maintenance Administration 21, , , , , , , , Progra Water Maintenance 172, ,129, ,204, ,204, ,074, Progra Wastewater Maintenance , ,831, ,996, ,996, ,164, Progra Facilities Maintenance 50, , , , , , , , Progra Fleet Maintenance 32, , , , , , , , Progra Capital 145, , ,171, , , ,088, ,899, Total Surplus (Deficit): $ 397, $ 6,441, $ - $ (123,988.97) $ 376, $ - $ - $ - Page 3 of 8

44 Program Expense Detail Budget-to-Actual Month Ended December 31, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Revenue 41 Water Sales $ 848, $ 9,851, $ 15,100, $ - $ - $ - $ 15,100, $ 5,248, Meter Charges 586, ,500, ,960, ,960, ,459, Penalties 35, , , , , , , , Wastewater System Charges , ,361, ,630, ,630, ,268, Wastewater Treatment Charges , ,423, ,233, ,233, ,809, Other Operating Revenue 27, , , , , (260,032.55) 47 Non Operating Revenue 3, , , , , , , Gain or Loss on Disposition Benefits Depreciation Revenue Total: 1,501, ,173, ,733, , ,825, ,115, ,848, ,848, Program: Board of Directors Labor $ 3, $ 25, $ 73, $ 1, $ 10, $ 31, $ 105, $ 68, Benefits 2, , , , , , , , Materials and Supplies , Contract Services , , , , Professional Development 1, , , , , , , Program: Board of Directors Total: 8, , , , , , , , Program: General Administration Labor 23, , , , , , , , Overtime , , , Benefits 10, , , , , , , , Materials and Supplies , , , , Contract Services 33, , , , , , , , Utilities , , , Professional Development 2, , , , , , , , Program: General Administration Total: 70, , , , , , ,258, , Program: Human Resources Labor 11, , , , , , , , Temporary Labor Overtime - 1, , , , Benefits 3, , , , , , , , Materials and Supplies - 2, , , , , , Contract Services 4, , , , , , , , Utilities , Professional Development 8, , , , , , , , Other 6, , , , , , , , Program: Human Resources Total: 35, , , , , , , , Page 4 of 8

45 Program Expense Detail Budget-to-Actual Month Ended December 31, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Public Affairs Labor 18, , , , , , , , Temporary Labor Overtime , , , , , Benefits 4, , , , , , , , Materials and Supplies 1, , , , , , , , Contract Services 4, , , , , , , , Utilities , , , , , , Professional Development , , , , , , Program: Public Affairs Total: 30, , , , , , ,142, , Program: Conservation Labor 9, , , , , Temporary Labor Overtime , , , Benefits 2, , , , , Materials and Supplies 26, , , , (428,556.21) 63 Contract Services 1, , , , , Utilities , , , Professional Development , , , Program: Conservation Total: 40, , , , (163,222.18) Program: Finance Labor 33, , , , , , , , Temporary Labor 2, , (3,157.92) 53 Overtime , , , , , (3,700.21) 56 Benefits 11, , , , , , , , Materials and Supplies , , , , , Contract Services , , , , , , Utilities , , , , Professional Development (548.28) 3, , (234.98) 1, , , , Other - - 1, , , Program: Finance Total: 47, , , , , , ,131, , Program: Information Technology Labor 16, , , , , , , , Temporary Labor Overtime Benefits 3, , , , , , , , Materials and Supplies 1, , , , , , , Contract Services 31, , , , , , , , Utilities , , , , , Professional Development - (76.23) 17, (32.67) 7, , , Program: Information Technology Total: 53, , , , , , ,009, , Page 5 of 8

46 Program Expense Detail Budget-to-Actual Month Ended December 31, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Customer Service Labor 18, , , , , , , , Temporary Labor 1, , , (13,826.95) 53 Overtime , , , , , Benefits 8, , , , , , , , Materials and Supplies , , , , Contract Services 17, , , , , , , , Utilities , , , , , , Professional Development , , , , Other (375.76) Program: Customer Service Total: 47, , ,357, , , , ,786, ,055, Program: Meter Service Labor 13, , , , , Overtime - 1, , , , Benefits 4, , , , , Materials and Supplies , , , Contract Services , , , , Utilities , , , Professional Development Program: Meter Service Total: 17, , , , , Program: Engineering Labor 34, , , , , , , , Temporary Labor Overtime , , , Benefits 9, , , , , , , , Materials and Supplies , , , , Contract Services 2, , , , , , , Utilities 3, , , , , , Professional Development 1, , , , , , , Program: Engineering Surplus Total: 52, , ,064, , , , ,521, , Program: Water Production Labor 49, , , , , Overtime 1, , , , , Standby 1, , , , , Benefits 15, , , , , Water Supply - 99, ,067, ,067, , Materials and Supplies 4, , , , , Contract Services 9, , , , , Utilities 135, , ,594, ,594, , Professional Development , , , , Program: Water Production Total: 217, ,762, ,358, ,358, ,596, Page 6 of 8

47 Program Expense Detail Budget-to-Actual Month Ended December 31, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Water Treatment Labor 17, , , , , Overtime 2, , , , , Benefits 5, , , , , Materials and Supplies , , , , Contract Services , , , , Utilities 8, , , , , Program: Water Treatment Total: 35, , , , , Program: Water Quality Labor 13, , , , , Overtime , , , , Benefits 3, , , , (4,955.32) 62 Materials and Supplies , , , , Contract Services 7, , , , , Utilities - 1, , , Professional Development , , , Program: Water Quality Total: 24, , , , , Program: Field Maintenance Administration Labor 13, , , , , , , Temporary Labor Overtime , , , , Standby 1, , , , , , , Benefits 4, , , , , , (9,201.76) 62 Materials and Supplies , , , Contract Services , Utilities 1, , , , , , Professional Development 1, , , , , , Program: Field Maintenance Administration Total: 21, , , , , , , , Program: Water Maintenance Labor 63, , , , , Overtime 16, , , , , Benefits 27, , , , , Materials and Supplies 35, , , , (2,311.40) 63 Contract Services 29, , , , , Utilities - 6, (6,075.00) Program: Water Maintenance Total: 172, ,129, ,204, ,204, ,074, Program: Wastewater Maintenance Labor , , , , , Overtime , , , , Benefits , , , , , Materials and Supplies , , , , Wastewater Treatment , ,423, ,610, ,610, ,186, Contract Services , , , , , Program: Wastewater Maintenance Total: , ,831, ,996, ,996, ,164, Page 7 of 8

48 Program Expense Detail Budget-to-Actual Month Ended December 31, 2018 Unaudited WATER WASTEWATER DISTRICT WIDE ADOPTED ADOPTED ADOPTED REMAINING MTD YTD BUDGET MTD YTD BUDGET TOTAL BUDGET BUDGET Program: Facilities Maintenance Labor 8, , , , , , , , Overtime , , , , , , Benefits 3, , , , , , , , Materials and Supplies 3, , , , , , , , Contract Services 28, , , , , , , , Utilities 6, , , , , , , , Professional Development , , Program: Facilities Maintenance Total: 50, , , , , , , , Program: Fleet Maintenance Labor 5, , , , , , , Overtime , , , Benefits 1, , , , , , , Materials and Supplies 2, , , , , , (9,732.59) 63 Contract Services 13, , , , , , , (8,827.22) 64 Utilities 8, , , , , , , Professional Development - - 5, , , Program: Fleet Maintenance Total: 32, , , , , , , , Program: Capital Debt Service - 2,172, ,046, , , ,358, ,978, Capital Improvement 145, , ,175, , ,059, , ,605, (204,236.03) 82 -Capital Outlay , , ,125, ,125, Accounting Income Add back (145,782.72) (2,149,648.39) - (52,286.34) (3,159,587.64) - - 5,309, Program: Capital Total: - 772, ,171, , , ,088, ,208, Total Surplus (Deficit): $ 542, $ 6,441, $ - $ (123,988.97) $ 376, $ - $ - $ - Page 8 of 8

49 To: From: Governing Board Members General Manager/CEO BOARD AGENDA STAFF REPORT Agenda Item #4.f. Meeting Date: January 23, 2019 Consent Item Subject: November 2018 Disbursements: Accounts payable disbursements for the period include check numbers through , bank drafts, and ACH Payments in the amount of $9,667, and $545, for payroll. RECOMMENDATION: Staff recommends that the Board of Directors (Board) review and approve the District s expense disbursements for the period November 1, 2018 through November 30, 2018 in the amount of $10,212, BACKGROUND / ANALYSIS: In the continued effort to be fiscally transparent, the payment register for supplies, materials, services, and payroll for November 2018 is attached for review and approval. This process provides the Board and the public an opportunity to review the expenses of the District. Accounts Payable is processed weekly, while payroll is processed bi-weekly. Information to justify each expenditure is available through the Finance Department. Accounts payable disbursements for the period include check numbers through , bank drafts, and ACH Payments in the amount of $9,667, and $545, for payroll. Significant expenses greater than or equal to $50,000 are further explained below:

50 AGENCY GOALS AND OBJECTIVES: Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability a) Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS: This agenda item has been reviewed by the Finance Department. FISCAL IMPACT Sufficient funds have been budgeted in the adopted FY Budget. Recommended by: John Mura General Manager/CEO ATTACHMENTS: Description November 2018 Payment Register Respectfully submitted: Brian Tompkins Chief Financial Officer Type Backup Material

51 PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/1/ ADP SCREENING /1/ AIRWAVE COMMUNICATION ENT. 69, /1/ AIRX UTILITY SURVEYORS, INC 58, /1/ ANTHESIS (FORMERLY POMONA VALLEY WORKSHOP) 2, /1/ APPLEONE EMPLOYMENT SERVICE 1, /1/ AT&T /1/ AT&T /1/ AUTO ZONE /1/ CHEM-TECH INTERNATIONAL INC 3, /1/ COLONIAL LIFE, PREMIUM /1/ COMPUTERIZED EMBROIDERY COMPANY, INC 3, /1/ EWING IRRIGATION PRODUCTS INC /1/ FAIRVIEW FORD SALES,INC /1/ FIRST CHOICE SERVICES /1/ FLEET MANAGEMENT DEPARTMENT /1/ FRANCISCO XAVIER SAUCEDO JR /1/ HATFIELD BUICK /1/ HUB CONSTRUCTION SPECIALTIES INLAND EMPIRE COMMUNITY NEWSPAPER/CCRR PUBLISHING CO,.INC 1, /1/ /1/ K & L HARDWARE /1/ MAC'S SPRING SHOP /1/ MICHAEL J SYRKO, JR /1/ MISSION REPROGRAPHICS /1/ PETAS CAR CARE- KEVIN KOHRELL 1, /1/ PETTY CASH /1/ PHOENIX LIFE INSURANCE COMPANY /1/ SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT /1/ SO CAL GAS /1/ SOUTHERN CALIFORNIA EDISON COMPANY 7, /1/ STANTEC CONSULTING SERVICES, INC. 37, /1/ STAPLES BUSINESS ADVANTAGE /1/ SWRCB 13, /1/ ULINE, INC /1/ UNION BANK, CORPORATE TRUST DIVISION 2, /1/ VERIZON 1, /1/ WILLDAN FINANCIAL SERVICES 1, /1/ ANNIE NG /7/ SANDRA PANIAGUA /7/ EQUITY PREMIUM INVESTMENTS, INC /7/ GUSTAVO MENDOZA /7/ PENTA BUILDING GROUP 1, /7/ ADVANCO FIRE PROTECTION INC /7/ BURRTEC WASTE (GROUP) INDUSTRIES, INC PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 1 of 8

52 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/7/ BURRTEC WASTE (GROUP) INDUSTRIES, INC /7/ BURRTEC WASTE (GROUP) INDUSTRIES, INC /7/ CHEM-TECH INTERNATIONAL INC 24, /7/ COUNTY OF SAN BERNARDINO, DEPT OF PUBLIC WORKS /7/ CULLIGAN OF ONTARIO /7/ DENTAL HEALTH SERVICES /7/ DIB'S SAFE & LOCK SERVICE /7/ DIRECTV /7/ EWING IRRIGATION PRODUCTS INC /7/ EYE MED VISION CARE 1, /7/ FULL TRAFFIC MAINTENANCE, INC /7/ GARY YOUNG /7/ HATFIELD BUICK /7/ IDEA HALL 18, /7/ INLAND WATER WORKS SUPPLY CO 2, /7/ LIEBERT CASSIDY WHITMORE LCW /7/ MAC'S SPRING SHOP /7/ MICHAEL REARDON /7/ SAFETY KLEEN CORP /7/ SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 14, /7/ SERGIO D. FIERRO 1, /7/ SOUTHERN CALIFORNIA EDISON COMPANY /7/ STAPLES BUSINESS ADVANTAGE /7/ TYLER TECHNOLGIES 2, /7/ UNIFIRST CORPORATION /7/ VALLEY OFFICE EQUIPMENT /7/ YARDLEY ORGILL CO. INC. YO FIRE 5, /7/ CINDY OVALLE /7/ MICHAEL CARROLL /7/ STELLA CARLOS /7/ Alice Anaya /13/ Bridget Tapia /13/ AMS PAVING INC 1, /14/ PENNY MORE LLC /14/ ALL ABOUT CABINETS INC /14/ DAVID DELGADO /14/ PROPER T VIEW INC /14/ BIBIANA WONG /14/ BIBIANA WONG /14/ AGUSTIN RODRIGUEZ /14/ BRECKENRIDGE PROPERTY FUND 2018 LLC /14/ MOHCINE DIOURI /15/ R.E. THORNBURGH 1, /15/ AMAZON.COM, LLC 3, /15/ AMSTERDAM PRINTING & LITHO 1, /15/ ANTHESIS 2, /15/ APPLEONE EMPLOYMENT SERVICE /15/ BURGESS MOVING & STORAGE 1, /15/ BURRTEC WASTE (GROUP) INDUSTRIES, INC /15/ CHEM-TECH INTERNATIONAL INC 1, /15/ CWEA /15/ DUKE'S ROOT CONTROL, INC. 20, /15/ EVERSOFT, INC PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 2 of 8

53 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/15/ FLEET MANAGEMENT DEPARTMENT /15/ FRANCHISE TAX BOARD /15/ HACH COMPANY 8, /15/ HATFIELD BUICK /15/ HIGHLAND COMMUNITY NEWS 3, /15/ KELLY ASSOCIATES MANAGEMENT GROUP LLC 5, /15/ LOWE'S 1, /15/ SOUTHERN CALIFORNIA EDISON COMPANY 133, /15/ SUPPLYWORKS, INTERLINE BRANDS INC /15/ VALERO MARKETING & SUPPLY COMP 12, /20/ APPLEONE EMPLOYMENT SERVICE /20/ AT&T /20/ CHEM-TECH INTERNATIONAL INC 20, /20/ COMPUTERIZED EMBROIDERY COMPANY, INC 4, /20/ DIB'S SAFE & LOCK SERVICE /20/ DONEGAN TREE SERVICE 1, /20/ FEDERAL EXPRESS CORPORATION /20/ GOVERNMENT FINANCE OFFICERS ASSOCIATION /20/ HATFIELD BUICK /20/ HUB CONSTRUCTION SPECIALTIES 1, /20/ INLAND WATER WORKS SUPPLY CO 5, /20/ INTERSTATE BATTERY /20/ JM CARDEN FIRE SPRINKLER /20/ K & L HARDWARE /20/ KONICA MINOLTA /20/ MARLINK 1, /20/ SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 700, /20/ SO CAL GAS /20/ SOUTHERN CALIFORNIA EDISON COMPANY 10, /20/ STAPLES BUSINESS ADVANTAGE /20/ THE SHERWIN WILLIAMS CO. 2, /20/ TYLER BUSINESS FORMS /20/ UNIFIRST CORPORATION /20/ UNITED PARCEL SERVICE, INC /20/ U.S. BANCORP SERVICE CENTER 38, /21/ SHARON LEMAY /21/ MOHANADI HAMDALLAH /21/ PASCALE FARES /21/ MP/S UNICORN /21/ KIM KIEU NGUYEN /21/ FIRAS AFRAM /21/ CHARLES FISCHER /21/ EMANUEL CONTRERAS /21/ PERLA HIDALGO /21/ RAID SARA /21/ ROBERT BURTON /21/ ROZALIA TRAMMELL /21/ WESTCORE II TIPPECANOE, LLC /28/ GUILLERMO ALEMAN /28/ COTTAGES OF CORSICA /28/ WATER STREET LAND LLC /28/ ALTERNATIVE HOSE INC /28/ APPLEONE EMPLOYMENT SERVICE 1, PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 3 of 8

54 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/28/ AT&T /28/ AT&T /28/ BURGESON'S HEATING & AIR CONDITIONING, ICN /28/ CHEM-TECH INTERNATIONAL INC 3, /28/ DENTAL HEALTH SERVICES /28/ FIRST CHOICE SERVICES /28/ HIGHLAND EQUIPMENT RENTAL /28/ IDEA HALL 37, /28/ INLAND WATER WORKS SUPPLY CO /28/ METROPOLITAN LIFE INS CO /28/ NASSAU LIFE INSURANCE COMPANY /28/ UNIFIRST CORPORATION BANK DRAFTS 11/2/2018 DFT CA SDI Tax 1, /2/2018 DFT Federal Payroll Tax 27, /2/2018 DFT Medicare 7, /2/2018 DFT State Payroll Tax 10, /2/2018 DFT Social Security /2/2018 DFT CALPERS/ DEFERRED COMPENSATION 16, /2/2018 DFT CALPERS/ RETIREMENT 38, /2/2018 DFT STATE DISBURSEMENT UNIT 2, /2/2018 DFT CALPERS/ MEDICAL 88, /5/2018 DFT MERCHANT BANKCD /7/2018 DFT PayNearMe, Inc /13/2018 DFT FORTE, ACH DIRECT INC, ACH FEES 7, /13/2018 DFT PayNearMe, Inc /13/2018 DFT TRANSFIRST DISCOUNT 14, /14/2018 DFT LAIF INVESTMENT AGENCY 4,500, /14/2018 DFT PayNearMe, Inc /14/2018 DFT VERIFONE INC /16/2018 DFT CA SDI Tax 1, /16/2018 DFT CALPERS/ DEFERRED COMPENSATION 16, /16/2018 DFT CALPERS/ RETIREMENT 38, /16/2018 DFT Federal Payroll Tax 26, /16/2018 DFT Medicare 7, /16/2018 DFT Social Security /16/2018 DFT STATE DISBURSEMENT UNIT 2, /16/2018 DFT State Payroll Tax 9, /20/2018 DFT PayNearMe, Inc /23/2018 DFT VERIFONE INC /26/2018 DFT CBB 2, /26/2018 DFT VERIFONE INC /28/2018 DFT PayNearMe, Inc /29/2018 DFT LAIF INVESTMENT AGENCY 2,500, /30/2018 DFT CA SDI Tax 1, /30/2018 DFT CALPERS/ DEFERRED COMPENSATION 16, /30/2018 DFT CALPERS/ RETIREMENT 38, /30/2018 DFT Federal Payroll Tax 25, /30/2018 DFT Medicare 7, /30/2018 DFT Social Security /30/2018 DFT STATE DISBURSEMENT UNIT 2, /30/2018 DFT State Payroll Tax 10, PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 4 of 8

55 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/30/2018 DFT PayNearMe, Inc ACH PAYMENTS 11/1/ ADP, LLC /1/ ADS LLC 1, /1/ ADVANTAGE FLEET WASH, INC /1/ ASHOK K. DHINGRA, AKD CONSULTING 20, /1/ BARRY'S SECURITY SERVICES, INC 5, /1/ BEN JOSEPH ZERPA /1/ BLAIS & ASSOCIATES INC 3, /1/ BOOT BARN, INC /1/ CALGON CARBON CORPORATION /1/ CINTAS CORPORATION (FIRST AID) /1/ DANGELO CO INC /1/ EVWD EMPLOYEES EVENTS ASSOC /1/ EXCEL LANDSCAPE, ICN 12, /1/ FLEET SALES & CONSULTING, INC. DBA BILL & WAGS INC /1/ FMB TRUCK OUTFITTERS, INC /1/ FSA Only/East Valley Water District 1, /1/ J COMM, INC. 19, /1/ JEFF NOLTE /1/ JOSE MILLAN /1/ KALIE STIER /1/ LEGEND PUMP AND WELL 1, /1/ LINCOLN NATIONAL LIFE INS CO. 2, /1/ MCCRAY ENTERPRISES 4, /1/ MICAH KENNEDY /1/ MILLER SPATIAL SERVICES, LLC 8, /1/ MINUTEMAN PRESS OF RANCHO CUCAMONGA /1/ OFFICIAL PAYMENTS CORP /1/ ORION SYSTEMS INTEGRATORS, LLC 2, /1/ PLUMBERS DEPOT INC /1/ POWERSTRIDE BATTERY CO /1/ PRINCIPAL FINANCIAL GROUP 9, /1/ QUINN COMPANY /1/ SAFETY COMPLIANCE COMPANY /1/ SCHUBERT ENTERPRISES INC /1/ SCN, SECURITY COMMUNICATION NETWORK, INC /1/ SUBLIME PROMOTIONS LLC 2, /1/ SUPERIOR AUTOMOTIVE WAREHOUSE, INC /1/ USA BLUE BOOK /1/ VOLOGY, INC. 10, /1/ WAXIE SANITARY SUPPLY /1/ WEST COAST SAFETY SUPPLY CO /7/ ADVANTAGE FLEET WASH, INC /7/ AIRGAS, USA LLC /7/ ALLEN WILLIAMS /7/ ANTHONY'S IRRIGATION 11, /7/ APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC /7/ B&A BLAIS & ASSOCIATES INC 1, /7/ BARRY'S SECURITY SERVICES, INC 1, /7/ BEN JOSEPH ZERPA /7/ BRADEN HEYWOOD DBA GENESIS INDUSTRIAL SUPPLY 1, PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 5 of 8

56 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/7/ CAROL CALES /7/ CLEARFLY COMMUNATIONS 1, /7/ COUNTY OF SAN BERNARDINO, RECORDER- CLERK /7/ DANIEL DAVIS /7/ DAVID HERNANDEZ /7/ FERGUSON ENTERPRISES, INC. 399, /7/ FRONTIER COMMUNICATIONS /7/ GARY STURDIVAN /7/ GERALD SIEVERS /7/ GORDON GRANT /7/ JC LAW FIRM 12, /7/ JOSE MILLAN /7/ LESLIE'S POOL SUPPLIES, INC /7/ MANAGED HEALTH NETWORK /7/ MANAGED MOBILE, INC. 3, /7/ MCCALL'S METER SALES & SERVICE 2, /7/ MICHAEL HENDERSON /7/ MIKE MALONEY /7/ MILLER SPATIAL SERVICES, LLC 6, /7/ NATIONAL CONSTRUCTION RENTALS 3, /7/ ORION SYSTEMS INTEGRATORS, LLC 2, /7/ PLUS 1 PERFORMANCE /7/ POLLARDWATER /7/ POWERSTRIDE BATTERY CO /7/ REBECCA KASTEN /7/ THE WINNER INDUSTRIAL SUPPLY INC 2, /7/ THOMAS P ORTON /7/ UNDERGROUND SERVICE ALERT /7/ USA BLUE BOOK /7/ VERIZON WIRELESS 4, /7/ VISTA PAINTS /7/ VULCAN MATERIALS CO/ CALMAT CO /15/ BARRY'S SECURITY SERVICES, INC 1, /15/ BEN JOSEPH ZERPA /15/ BOOT BARN, INC /15/ CLINICAL LAB OF S B 7, /15/ DIAMOND FENCE COMPANY 1, /15/ DIMENSION DATA NORTH AMERICA 17, /15/ EXCEL LANDSCAPE, ICN /15/ FILARSKY & WATT LLP /15/ FRONTIER COMMUNICATIONS /15/ IMG/INLAND MEDIA GROUP, STEVE SWITZER /15/ JC LAW FIRM 42, /15/ JOSE MILLAN 2, /15/ KALIE STIER /15/ KAMBRELL CAMPER /15/ LAND ENGINEERING CONSULTANTS 14, /15/ LANDS END INC /15/ MANAGED MOBILE, INC. 1, /15/ MINUTEMAN PRESS OF RANCHO CUCAMONGA 19, /15/ NATIONAL CONSTRUCTION RENTALS /15/ PATTON'S SALES CORP /15/ PLUS 1 PERFORMANCE PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 6 of 8

57 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/15/ STEPHANIE MICHELE GUIDA /15/ THE QUINTANA CRUZ COMPANY, LLC 4, /15/ THE WINNER INDUSTRIAL SUPPLY INC 1, /15/ WATEREUSE ASSOCIATION 3, /15/ WAXIE SANITARY SUPPLY /15/ EVWD EMPLOYEES EVENTS ASSOC /15/ FSA Only/East Valley Water District 1, /20/ ADVANTAGE FLEET WASH, INC /20/ AIRGAS, USA LLC /20/ ALLEN WILLIAMS /20/ BARRY'S SECURITY SERVICES, INC 1, /20/ BEN JOSEPH ZERPA /20/ CALGON CARBON CORPORATION /20/ CALIFORNIA FUELS & LUBRICANTS 1, /20/ CALIFORNIA TOOL & WELDING SUPPLY /20/ CHEMSEARCH /20/ CINTAS CORPORATION (FIRST AID) /20/ CLIFF'S PEST CONTROL /20/ CORELOGIC SOLUTIONS INC /20/ ED KING /20/ FERGUSON ENTERPRISES, INC. 23, /20/ FRONTIER COMMUNICATIONS /20/ GENESIS INDUSTRIAL SUPPLY, INC /20/ INFOSEND, INC 1, /20/ INLAND DESERT SECURITY & COMMUNICATIONS, INC /20/ LANDS END INC /20/ LEGEND PUMP AND WELL 5, /20/ MANAGED MOBILE, INC. 2, /20/ MILLER SPATIAL SERVICES, LLC 12, /20/ MINUTEMAN PRESS OF RANCHO CUCAMONGA /20/ SAFETY COMPLIANCE COMPANY /20/ SHRED-IT US JV LLC /20/ VULCAN MATERIALS CO/ CALMAT CO 2, /28/ ADVANTAGE FLEET WASH, INC /28/ ASHOK K. DHINGRA, AKD CONSULTING 13, /28/ BARRY'S SECURITY SERVICES, INC 1, /28/ DIMENSION DATA NORTH AMERICA 21, /28/ EVWD EMPLOYEES EVENTS ASSOC /28/ EXCEL LANDSCAPE, ICN /28/ FLEET SALES & CONSULTING, INC. DBA BILL & WAGS INC /28/ FRONTIER COMMUNICATIONS /28/ FSA Only/East Valley Water District 1, /28/ GWEN MARLOWE CATERING 2, /28/ INFOSEND, INC 85, /28/ JASON WOLF /28/ JOSE MILLAN /28/ KALIE STIER /28/ MANAGED MOBILE, INC. 1, /28/ MCCRAY ENTERPRISES 3, /28/ MINUTEMAN PRESS OF RANCHO CUCAMONGA 3, /28/ PRINCIPAL FINANCIAL GROUP 9, /28/ SCHUBERT ENTERPRISES INC /28/ SOURCE GRAPHICS PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 7 of 8

58 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 11/28/ SUPERIOR AUTOMOTIVE WAREHOUSE, INC /28/ VULCAN MATERIALS CO/ CALMAT CO TOTAL $ 9,667, PAYMENT REGISTER NOVEMBER 1, NOVEMBER 30, 2018 Page 8 of 8

59 To: From: Governing Board Members General Manager/CEO BOARD AGENDA STAFF REPORT Agenda Item #4.g. Meeting Date: January 23, 2019 Consent Item Subject: December 2018 Disbursements: Accounts payable disbursements for the period include check numbers through , bank drafts, and ACH Payments in the amount of $1,309, and $365, for payroll. RECOMMENDATION: Staff recommends that the Board of Directors (Board) review and approve the District s expense disbursements for the period December 1, 2018 through December 31, 2018 in the amount of $1,675, BACKGROUND / ANALYSIS: In the continued effort to be fiscally transparent, the payment register for supplies, materials, services, and payroll for December 2018 is attached for review and approval. This process provides the Board and the public an opportunity to review the expenses of the District. Accounts Payable is processed weekly, while payroll is processed bi-weekly. Information to justify each expenditure is available through the Finance Department. Accounts payable disbursements for the period include check numbers through , bank drafts, and ACH Payments in the amount of $1,309, and $365, for payroll. Significant expenses greater than or equal to $50,000 are further explained below:

60 AGENCY GOALS AND OBJECTIVES: Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability a) Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS: This agenda item has been reviewed by the Finance Department. FISCAL IMPACT Sufficient funds have been budgeted in the adopted FY Budget. Recommended by: John Mura General Manager/CEO ATTACHMENTS: Description December 2018 Payment Register Respectfully submitted: Brian Tompkins Chief Financial Officer Type Backup Material

61 PAYMENT REGISTER DECEMBER 1, DECEMBER 31, 2018 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 12/3/ CITY OF HIGHLAND 4, /3/ GWEN MARLOWE CATERING 2, /4/ Gina Maeda /5/ HUA LUO /5/ CARNIELLO ENT. 1, /5/ AMERICAN ASPHALT 1, /5/ SUKUT CONSTRUCTION 1, /5/ ARB STRUCTURES, INC. 1, /5/ TK CONSTRUCTION /5/ PATRIOT PAVING INC 1, /5/ D REMODELING INC /5/ DANIEL A VIELMA /5/ YUANDONG TRADING LLC /5/ JAMES A SHEPPARD /5/ ADP SCREENING /5/ AIR CHIEF, INC /5/ BUDGET TRANSMISSIONS II INC 2, /5/ CITY OF SAN BERNARDINO, PUBLIC WORKS DEPT 3, /5/ COLONIAL LIFE, PREMIUM /5/ CWEA /5/ DIRECTV /5/ DONEGAN TREE SERVICE 1, /5/ EVERSOFT, INC /5/ GARY YOUNG /5/ GWEN MARLOWE CATERING /5/ GWEN MARLOWE CATERING /5/ HATFIELD BUICK /5/ INLAND WATER WORKS SUPPLY CO 3, /5/ JEFFREY A. JACOBSON 5, /5/ K & L HARDWARE /5/ MC CROMETER INC 4, /5/ PETTY CASH /5/ SO CAL GAS /5/ STAPLES BUSINESS ADVANTAGE /5/ UNIFIRST CORPORATION /12/ THE SAN BERNARDINO APARTMENTS 1, /12/ THE SAN BERNARDINO APARTMENTS 3, /12/ CHRISTOPHER GOLDMAN /12/ GW SAN DIEGO PROPERTIES LLC /12/ ACE INVESTMENTS CAPITAL INC /12/ ERIK MARTINEZ /12/ CLAYTON FABECK 11, /12/ IRMA NICHOLS /12/ KRISTIN WILSHIRE /12/ KRISTINE MERCADO /12/ MARY JOHNSON /12/ PAMELA MILLER PAYMENT REGISTER DECEMBER 1, DECEMBER 31, 2018 Page 1 of 5

62 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 12/12/ PAMELA MILLER /12/ QUOVONNA BRADY /12/ ROBERT GLENNON /12/ MICHAEL HILL /13/ ANTHESIS 2, /13/ APPLEONE EMPLOYMENT SERVICE 2, /13/ BURRTEC WASTE (GROUP) INDUSTRIES, INC /13/ BURRTEC WASTE (GROUP) INDUSTRIES, INC /13/ BURRTEC WASTE (GROUP) INDUSTRIES, INC /13/ BURRTEC WASTE (GROUP) INDUSTRIES, INC /13/ CULLIGAN OF ONTARIO /13/ CWEA /13/ DAILY JOURNAL CORPORATION /13/ DIB'S SAFE & LOCK SERVICE 5, /13/ EXPERIAN /13/ EYE MED VISION CARE 1, /13/ GOLDEN BELL PRODUCTS, INC 46, /13/ INLAND WATER WORKS SUPPLY CO 1, /13/ K & L HARDWARE /13/ KELLY ASSOCIATES MANAGEMENT GROUP LLC 1, /13/ LIEBERT CASSIDY WHITMORE LCW /13/ SAN BERNARDINO MUNICIPAL WATER DEPARTMENT 27, /13/ SOUTHERN CALIFORNIA EDISON COMPANY /13/ STAPLES BUSINESS ADVANTAGE /13/ SWRCB 14, /13/ TYLER BUSINESS FORMS /13/ UNIFIRST CORPORATION /13/ VERIZON /13/ INLAND COUNTIES ASSOCIATION OF PARALEGALS /13/ TOUCH OF THE MASTER /13/ Valeria Alvear /13/ Karen Martinez /14/ DANIEL JOHNSON /14/ DANIEL PADILLA /14/ PETER SANCHEZ /14/ DANG LA /14/ HOA HUYNH LA /14/ ALEJANDRO NUNEZ MIROLA /14/ SALEH SARWAR /14/ JOHN BULLARD /14/ VANNESSA HILL /19/ ISMAEL MIRANDA /19/ JOY CHAKMA /19/ NEWBERRY GUTIERREZ /19/ ROSLYN AMPARO /19/ TERESA GARIBAY /19/ WEI ZHAO /19/ WILLIAM WILLSEY /20/ ADVANCED OFFICE, IMAGING PLUS /20/ APPLEONE EMPLOYMENT SERVICE 2, /20/ AT&T /20/ BURGESS MOVING & STORAGE 1, /20/ CHEM-TECH INTERNATIONAL INC 3, /20/ CITY OF HIGHLAND /20/ COMPUTERIZED EMBROIDERY COMPANY, INC /20/ CTM GROUP, INC 2, PAYMENT REGISTER DECEMBER 1, DECEMBER 31, 2018 Page 2 of 5

63 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 12/20/ DIB'S SAFE & LOCK SERVICE /20/ FEDERAL EXPRESS CORPORATION /20/ FIRST CHOICE SERVICES /20/ FLEET MANAGEMENT DEPARTMENT /20/ HIGHLAND COMMUNITY NEWS 1, /20/ HIGHLAND DISTRICT COUNCIL ON AGING 1, /20/ INLAND WATER WORKS SUPPLY CO 3, /20/ K & L HARDWARE /20/ KONICA MINOLTA BUSINESS SOLUTIONS /20/ LOWE'S /20/ PETAS CAR CARE- KEVIN KOHRELL 1, /20/ PETTY CASH /20/ PILAR ONATE 22, /20/ SOUTHERN CALIFORNIA EDISON COMPANY 134, /20/ STANTEC CONSULTING SERVICES, INC. 42, /20/ U.S. BANCORP SERVICE CENTER 32, /20/ UNIFIRST CORPORATION /20/ VALERO MARKETING & SUPPLY COMP 9, /20/ VALLEY OFFICE EQUIPMENT /20/ YMCA OF THE EAST VALLEY BANK DRAFTS 12/3/2018 DFT MERCHANT BANKCD /4/2018 DFT CALPERS/ MEDICAL 87, /6/2018 DFT PayNearMe, Inc /10/2018 DFT PayNearMe, Inc /10/2018 DFT TRANSFIRST DISCOUNT 13, /11/2018 DFT FORTE, ACH DIRECT INC, ACH FEES 6, /14/2018 DFT CA SDI Tax 1, /14/2018 DFT CALPERS/ DEFERRED COMPENSATION 16, /14/2018 DFT CALPERS/ RETIREMENT 39, /14/2018 DFT Federal Payroll Tax 27, /14/2018 DFT Social Security /14/2018 DFT STATE DISBURSEMENT UNIT 2, /14/2018 DFT State Payroll Tax 10, /14/2018 DFT Medicare 8, /14/2018 DFT VERIFONE INC /19/2018 DFT STATE DISBURSEMENT UNIT 2, /20/2018 DFT PayNearMe, Inc /24/2018 DFT VERIFONE INC /26/2018 DFT VERIFONE INC /27/2018 DFT CBB 2, /28/2018 DFT CA SDI Tax 1, /28/2018 DFT CALPERS/ DEFERRED COMPENSATION 16, /28/2018 DFT CALPERS/ RETIREMENT 38, /28/2018 DFT Federal Payroll Tax 23, /28/2018 DFT Medicare 7, /28/2018 DFT Social Security /28/2018 DFT State Payroll Tax 9, /31/2018 DFT PayNearMe, Inc ACH PAYMENTS 12/5/ ADP, LLC /5/ ADS LLC 1, /5/ BACKFLOW PREVENTION DEVICE INSPECTIONS INC /5/ BARRY'S SECURITY SERVICES, INC 1, PAYMENT REGISTER DECEMBER 1, DECEMBER 31, 2018 Page 3 of 5

64 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 12/5/ BOOT BARN, INC /5/ CAROL CALES /5/ CINTAS CORPORATION (FIRST AID) /5/ CLEARFLY COMMUNATIONS 1, /5/ CORE & MAIN LP 1, /5/ DANGELO CO INC /5/ DANIEL DAVIS /5/ DAVID HERNANDEZ /5/ DIMENSION DATA NORTH AMERICA 6, /5/ EXCEL LANDSCAPE, ICN 12, /5/ FERGUSON ENTERPRISES, INC /5/ GARY STURDIVAN /5/ GERALD SIEVERS /5/ GORDON GRANT /5/ HAAKER EQUIPMENT COMPANY /5/ JOSE MILLAN 2, /5/ LINCOLN NATIONAL LIFE INS CO. 2, /5/ MANAGED HEALTH NETWORK /5/ MCCRAY ENTERPRISES 3, /5/ MICHAEL HENDERSON /5/ MIKE J. ROQUET CONSTRUCTION INC 17, /5/ MIKE MALONEY /5/ MILLER SPATIAL SERVICES, LLC 5, /5/ MINUTEMAN PRESS OF RANCHO CUCAMONGA 2, /5/ OFFICIAL PAYMENTS CORP /5/ PLUMBERS DEPOT INC /5/ PLUS 1 PERFORMANCE 1, /5/ REBECCA KASTEN /5/ THOMAS P ORTON /5/ UNDERGROUND SERVICE ALERT /5/ USA BLUE BOOK /5/ VISTA PAINTS /5/ VULCAN MATERIALS CO/ CALMAT CO 1, /13/ ADCOMP SYSTEMS /13/ ADVANTAGE FLEET WASH, INC /13/ APPLIED MAINTENANCE SUPPLIES & SOLUTIONS LLC /13/ BARRY'S SECURITY SERVICES, INC 1, /13/ CLIFF'S PEST CONTROL /13/ CLINICAL LAB OF S B 6, /13/ CORELOGIC SOLUTIONS INC /13/ DIMENSION DATA NORTH AMERICA 6, /13/ EVWD EMPLOYEES EVENTS ASSOC /13/ EXCEL LANDSCAPE, ICN /13/ FRONTIER COMMUNICATIONS PAYMENT REGISTER DECEMBER 1, DECEMBER 31, 2018 Page 4 of 5

65 PAYMENT DATE NUMBER VENDOR NAME AMOUNT 12/13/ FSA Only/East Valley Water District 1, /13/ HARRINGTON INDUSTRIAL PLASTIC /13/ HERC RENTALS, INC /13/ INLAND DESERT SECURITY & COMMUNICATIONS, INC /13/ MANAGED MOBILE, INC. 2, /13/ MCMASTER-CARR /13/ NATIONAL CONSTRUCTION RENTALS /13/ NEOFUNDS BY NEOPOST /13/ SAFETY COMPLIANCE COMPANY /13/ TESCO CONTROLS, INC. 4, /13/ VERIZON WIRELESS 4, /13/ VULCAN MATERIALS CO/ CALMAT CO /20/ ADVANTAGE FLEET WASH, INC /20/ AIRGAS, USA LLC /20/ ANTHONY'S IRRIGATION 11, /20/ ASHOK K. DHINGRA, AKD CONSULTING 16, /20/ B&A BLAIS & ASSOCIATES INC 3, /20/ BARRY'S SECURITY SERVICES, INC 1, /20/ BOOT BARN, INC /20/ CINTAS CORPORATION (FIRST AID) /20/ COUNTY OF SAN BERNARDINO, RECORDER- CLERK /20/ DIMENSION DATA NORTH AMERICA 14, /20/ EVWD EMPLOYEES EVENTS ASSOC /20/ FERGUSON ENTERPRISES, INC. 154, /20/ FRONTIER COMMUNICATIONS /20/ FSA Only/East Valley Water District 1, /20/ GRANICUS, LLC 5, /20/ HARRINGTON INDUSTRIAL PLASTIC /20/ HOPKINS TECHNICAL PRODUCTS INC 1, /20/ I.C.W.A /20/ INFOSEND, INC /20/ JC LAW FIRM 18, /20/ JONATHAN FLORES /20/ JOSE MILLAN /20/ LANDS END INC /20/ MANAGED MOBILE, INC. 2, /20/ MCCRAY ENTERPRISES /20/ MCMASTER-CARR /20/ MERLIN JOHNSON CONSTRUCTION 150, /20/ MIKE J. ROQUET CONSTRUCTION INC 10, /20/ MILLER SPATIAL SERVICES, LLC 6, /20/ MINUTEMAN PRESS OF RANCHO CUCAMONGA 1, /20/ MUSICK, PEELER & GARRETT LLP 4, /20/ NEOPOST USA INC 1, /20/ POWERSTRIDE BATTERY CO /20/ SHRED-IT US JV LLC /20/ SOURCE GRAPHICS /20/ STEPHANIE MICHELE GUIDA /20/ STUBBIES PROMOTIONS INC 22, /20/ SUPERIOR AUTOMOTIVE WAREHOUSE, INC /20/ THE QUINTANA CRUZ COMPANY, LLC 8, /20/ VISTA PAINTS /20/ VULCAN MATERIALS CO/ CALMAT CO 3, TOTAL $ 1,309, PAYMENT REGISTER DECEMBER 1, DECEMBER 31, 2018 Page 5 of 5

66 To: From: Governing Board Members General Manager/CEO BOARD AGENDA STAFF REPORT Agenda Item #4.h. Meeting Date: January 23, 2019 Consent Item Subject: Approve Investment Report for Quarter Ended December 31, 2018 RECOMMENDATION: Staff recommends that the Board of Directors accept and file the attached Investment Report for the quarter ended, December 31, BACKGROUND / ANALYSIS: California Government Code 53646(b) requires the Treasurer or CFO of a local agency to submit a quarterly report on the agency s investments to the legislative body of the agency within 30 days of the end of each quarter. The attached Investment Report shows all of the District s cash and investments, restricted and unrestricted, as of December 31, Attachment A presents the investment securities purchased and retired during the quarter October to December Increases and decreases in highly liquid funds, such as LAIF, are explained in the narrative below. Unrestricted Investments LAIF The balance held in the Local Agency Investment Fund at the beginning of the quarter was $16,985,887. Interest earned during the previous quarter of $92,290 was posted to the account in October. Transfer activity for the quarter included two transfers totaling $7,000,000 into the account and one transfer out totaling $2,000,000. As a result, the account experienced a net increase of $5,092,290 and a balance of $22,078,177, at the end of the quarter. LAIF earnings for the quarter ended December 31, 2018 were $111,877, calculated at an apportionment rate of 2.40%; up from 2.16% which had been in effect for the previous quarter. The earnings were posted to the District s account on January 15, Citizen s Business Bank (CBB) Wealth Management The total (book) value of the assets held with CBB increased $29,240 to $5,710,343 during the quarter ended December 31, The balance in this account is held both in a money market account ($202,292) and in a $5,508,051 portfolio of Treasury and federal agency securities shown on Attachment A. Net interest payments received on securities in the District s portfolio were $31,040 and funds held in money market accounts earned $1,650.

67 Investment manager fees paid during the quarter were $2,084. There were no District transfers to or from this investment account during the quarter. The following schedule summarizes the activity for Unrestricted Investments during the Quarter ended December 31, 2018: Restricted Investments Trust accounts with Union Bank are used to safeguard funds which are restricted by bond covenants. The accounts remaining open as of December 31, 2018, are used to receive District deposits, from which the Trustee (Union Bank) pays District bondholders. Semiannual bond payment dates are April 1 st and October 1 st. Summary Schedule of Union Bank Trustee Accounts The following schedule summarizes activity in the Union Bank accounts for the Quarter ended December 31, 2018: AGENCY GOALS AND OBJECTIVES: Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability a) Practice Transparent and Accountable Fiscal Management REVIEW BY OTHERS: This agenda item has been reviewed by the Finance Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: John Mura General Manager/CEO Respectfully submitted: Brian Tompkins Chief Financial Officer

68 ATTACHMENTS: Description Investment Rpt Qtr Ended Dec Attachment A - CBB Investment Activity Rpt Qtr Ended Dec Type Backup Material Backup Material

69

70 EAST VALLEY WATER DISTRICT Investment Activity Quarter Ended December 31, 2018 Activity (Book Value) Market Purch Units / Maturity Amort Cost Adjusted Cost Matured / Adjusted Cost Value Date Issuer CUSIP Yield Face Value Date 10/1/2018 Adjustment 10/1/2018 Purchases Called 12/31/ /31/ /27/16 Federal Home Loan Bank 3130A6XY % 100,000 01/27/21 100, , , , /12/16 Federal Home Loan Bank 3130A9GS % 100,000 10/12/17 100, , , , /29/15 Federal Home Loan 3130A6NA % 100,000 10/29/19 100, , , , /09/16 Federal Home Loan U % 200,000 12/11/20 205, , , , /03/16 Federal Home Loan 3130A8WW % 100,000 05/01/20 100, , , , /31/18 FHLB 3130AEBM % 100,000 05/10/21 99, , , , /31/17 US Treasury Note XR % 300,000 05/31/22 299, , , , /15/16 Fannie Mae 3136G3CK % 300,000 06/15/20 299, , , , /28/16 Fannie Mae 3136G3J % 100,000 07/28/21 100, , , , /04/16 Fannie Mae 3136G3XV % 100,000 07/27/17 99, , , , /24/16 Fannie Mae 3135G0N % 100,000 08/24/20 99, , , , /25/16 Fannie Mae 3136G3Y % 300,000 08/25/21 300, , , , /27/15 Freddie Mac 3134G3F % 100,000 08/28/19 100, , , , /26/16 Freddie Mac 3134G9J % 200,000 04/26/19 200, , , , /25/16 Freddie Mac 3134G95L % 200,000 08/25/21 200, , , , /20/16 Freddie Mac 3134GALQ % 100,000 09/20/19 100, , , , /30/16 Freddie Mac 3134GAHK % 200,000 09/30/21 199, , , , /27/17 Freddie Mac 3134GBZS % 300,000 04/27/22 300, , , , /27/14 Tenn Valley Authority EQ % 272,000 10/15/18 272, , , /21/18 Freddie Mac 3134GSFY % 300,000 03/29/23 298, , , , /14/18 Federal Farm Credit Bank 3133EJ2R % 100,000 12/14/ , , , /24/18 Federal Home Loan Bank 3130AFBQ % 200,000 10/24/ , , , /09/16 Tenn Valley Authority EL % 111,000 02/15/21 116, (2,276.00) 114, , , /04/16 US Treasury Note T % 500,000 10/31/21 499, , , , /14/16 Federal Home Loan Bank 3130A8EN % 100,000 06/14/21 100, , , , /27/16 Fannie Mae 3136G15S % 200,000 12/27/19 199, , , , /30/16 Fannie Mae 3136G35C % 100,000 08/25/21 100, , , , /25/16 Freddie Mac 3134G93Q % 200,000 08/25/21 200, , , , /14/17 Freddie Mac 3134GBC % 200,000 06/14/18 200, , , , /02/18 US Treasury Note N % 500,000 01/31/21 491, , , , ,783,000 5,482, (2,276.00) 5,480, , , ,508, ,421, Attachment A

71 To: From: Governing Board Members General Manager/CEO BOARD AGENDA STAFF REPORT Agenda Item #5. Meeting Date: January 23, 2019 Discussion Item Subject: 2019 Committee and Representative Assignments RECOMMENDATION: Staff recommends that the Chairman of the Board establish 2019 Committee's and determine Representative Assignments. No Board action is required. BACKGROUND / ANALYSIS: The District s Governing Board utilizes the committee process and local representative assignments to improve the efficient management of items that may be considered by the Board of Directors. This process provides Board Members and staff the opportunity to conduct additional analysis, take advantage of increased resource allocations and address items prior to Board consideration. Working with the Chairman and Vice Chairman of the Board, and given the complexities of items that will be considered over the next few years, staff is recommending that the Chairman consider the continuation of three standing committees, and eliminate the Ad-Hoc Recycled Water Committee. Engineering and Operations (Standing): The purpose of the Engineering and Operations Committee is to work with staff on matters related to operational and infrastructure planning and maintenance activities. Finance and Human Resources (Standing): The purpose of the Finance Committee is to work with staff and provide input on potential improvements to financial reporting including rates, revenues, fees, reserve funds that may be considered by the Board of Directors. The Committee will also work with staff to amend and develop various District policies and programs to improve and upgrade Information Technology within the District. Legislative/Public Affairs (Standing): The purpose of the Legislative and Public Outreach Committee is to work with staff to develop programs and initiatives related to community relations, legislative activities and public outreach efforts. AGENCY GOALS AND OBJECTIVES: Goal and Objectives I - Implement Effective Solutions Through Visionary Leadership

72 This agenda item supports and ensures the execution of all approved agency Goals and Objectives. REVIEW BY OTHERS: This agenda has been reviewed by the Administration Department. FISCAL IMPACT There is no fiscal impact associated with this agenda item.

73 To: From: Governing Board Members General Manager/CEO BOARD AGENDA STAFF REPORT Agenda Item #6. Meeting Date: January 23, 2019 Subject: Legislative Update RECOMMENDATION: This item is an informational item, with no action required. BACKGROUND / ANALYSIS: The District maintains a high level of engagement in the political activities of Sacramento. State and local legislative actions can have major impacts on District operations, a community's quality of life, and even require action on the part of individuals themselves. The next 2-year legislative session is beginning in California. With the recent election results of 2018, there are some significant changes that will take effect. Some key dates for the first year of this session include: January 1- Statues take effect January 7- Legislature reconvenes January 25- Last day to submit bill requests February 22- Last day for bills to be introduced June 15- Budget bill must be passed by midnight September 13- Last day for any bill to be passed October 13- Last day for the Governor to sign or veto bills The District will continue to work with The Onate Group and The Quintana Cruz Company on legislative issues. This will include coordinating an office visit over the next few months to meet with legislators and their staff. AGENCY GOALS AND OBJECTIVES: Goal and Objectives I - Implement Effective Solutions Through Visionary Leadership c) Strengthen Regional, State and National Partnerships

74 FISCAL IMPACT There is no fiscal impact associated with this agenda item. Recommended by: John Mura General Manager/CEO ATTACHMENTS: Description Legislative Update Presentation Respectfully submitted: Kelly Malloy Director of Strategic Services Type Presentation

75 LEGISLATIVE UPDATE January 23, 2019

76 2018 MIDTERM ELECTIONS Party Registration As of October 22, 2018 Held Tuesday, November 6, 2018 Voters Affiliated as No Party Preference (NPP) Have Not Only Eclipsed Republican Voter Registration, The NPP Voter Base Grew 3.4% in 45 Days. Other 8% Democrats 7% California s Ballot Included: 11 Propositions Statewide offices All 80 Assembly seats 20 Senate seats All U.S. House of Representatives seats One California Senate post No Party Preference 45% Republicans 40%

77 PROPOSITION 3- WATER INFRASTRUCTURE & WATERSHED CONSERVATION BOND INITIATIVE Proposed to Authorize $8.877 Billion in General Obligation Bonds for Water Infrastructure Groundwater Supplies and Storage Surface Water Storage and Dam Repairs Watershed and Fisheries Improvements Habitat Protection and Restoration $2.355 Billion Would Have Been Dedicated to Conservancies and State Parks to Restore and Protect Watershed Lands and Nonprofits and Local Agencies for River Parkways $640 Million to Groundwater Sustainability Agencies to Implement Their Plans $500 Million for Public Water System Infrastructure Improvements to Meet Safe Drinking Water Standards, Including the Treatment of Contaminants or Ensure Affordable Drinking Water This Measure Was Defeated With 50.65% of the Vote

78 POLITICAL DYNAMICS California State Senate 28 Democrats 10 Republicans 2 Vacancies California State Assembly 60 Democrats 20 Republicans 0 Vacancies California Governor Gavin Newsom (D) Received nearly 62% of the vote, defeating John Cox (R)

79 IT S BACK WATER TAX PROPOSAL The Water Tax Proposal that Has Been Pursued in Both the Legislative and Budget Process is Back On January 10, Governor Newsom s Proposed Budget Included References to SB 623 (Monning) - Past Water Tax Legislation During His Press Conference Governor Newsom Spoke To: Near-term assistance - $130 million Technical assistance - $25 million Ongoing, sustainable funding source

80 OTHER SAFE/AFFORDABLE WATER ISSUES Based On Past Legislation (AB 401), the State Water Resources Control Board (SWRCB) Has Issued a Draft Report on the Issue of Options For Implementation of a Statewide Low-income Water Rate Assistance Program ACWA is developing comment on that report The Office of Environmental Health Hazard Assessment Has Released its Draft Report titled A Framework and Tool for Evaluating California s Progress in Achieving the Human Right to Water. This framework relates to both drinking water quality and water affordability

81 NEWSOM INAUGURATION SPEECH Touched on Safe Drinking Water Twice In His January 7, 2019 Speech: People s lives, freedom, security, the water we drink, the air we breathe they all hang in the balance. The country is watching us. The world is waiting on us. The future depends on us. And we will seize this moment. We are all touched by the human condition whether we ourselves are homeless or jobless, whether we ourselves can pay the bills or have safe drinking water at home.

82 OVERALL STATE BUDGET CONTEXT Gov. Gavin Newsom proposed a blizzard of new spending in his first budget, calling for increased expenditures on education, homelessness and poverty, as well as programs to bolster California s long-term fiscal health His $209 billion proposal, which now goes to the Legislature, left little doubt that California, already one of the more liberal states in the nation, was taking a turn to the left, and moving beyond the fiscal restraint of his predecessor, Jerry Brown. Mr. Newsom s new spending plans take advantage of a growing surplus he projects for the State. - New York Times, January 10, 2019

83 NOTABLE FEATURES OF THE PROPOSED BUDGET Proposed Allocation of the Nearly $20.6 Billion in Available Discretionary Resources as Provided By the State Surplus: $9.7 billion to pay down certain state liabilities, including unfunded retirement liabilities and budgetary debts. $5.1 billion for one-time or temporary programmatic spending Allocate $3 billion or 15% to discretionary reserves

84 NEWSOM HISTORICALLY ON WATER A short extension will allow these negotiations to progress and could result in a faster, less contentious and more durable outcome. Voluntary agreements are preferable to a lengthy administrative process and the inevitable ensuing lawsuits. - November 6, 2018 letter from Gavin Newsom and Jerry Brown to the State Water Resources Control Board regarding the Bay Delta Water Quality Control Plan I d like to see a more modest proposal, but I m not going to walk away. Doing nothing is not an option A single tunnel, with less capacity; northerners might have some trust that the dominant Metropolitan Water District of Southern California wouldn t get too greedy. - October 15, 2018, Gavin Newsom Says he Would Scale Back the Bullet Train and Twin Tunnels if Elected WineWaterWatch.org

85 KEY NEWSOM STAFF Anthony Williams, Legislative Secretary Served as a staff person and advisor under two legendary Senate Presidents Darrell Steinberg and John Burton Director of Government Relations for The Boeing Company, the world s largest aerospace company Policy Director and Special Counsel to Senate President Steinberg Principal Consultant to Senate President Burton

86 KEY NEWSOM STAFF Rachel Machi Wagoner, Deputy Legislative Secretary 22 Years of legislative and public policy experience Chief Consultant to the California State Senate Committee on Environmental Quality Legislative Director to the Department of Toxic Substances Control Deputy Legislative Secretary to Governor Gray Davis Wade Crowfoot, Appointed Secretary of the California Natural Resources Agency Chief Executive Officer of the Water Foundation Deputy Cabinet Secretary and Senior Advisor to Governor Brown Work at the Office of Planning and Research and the Environmental Defense Fund Senior Environmental Advisor to then-mayor Newsom

87 2019: KEY DEADLINES 1 ST YEAR OF A 2-YEAR SESSION January 7 Legislature Reconvenes February 22 Last day for bill introductions April 26 Policy committee deadline fiscal bills May 17 Fiscal committee deadline May Floor session only June 15 Budget deadline July 10 Policy committee deadline fiscal bills (2nd house) August 30 Fiscal committee deadline September 3-13 Floor session only September 13 End of Session October 13 Last day for Governor to sign/veto bills

88 2019 ASSEMBLY COMMITTEES Assembly Water, Parks, and Wildlife Committee Eduardo Garcia (C) James Gallagher (VC) Frank Bigelow Steven Choi Kansen Chu Brian Dahle Laura Friedman Cristina Garcia Todd Gloria Ash Kalra Marc Levine Blanca Rubio Jim Wood Assembly Budget Sub 3: Resources & Transportation Richard Bloom (C) Vincent Fong Cristina Garcia Kevin Mullin Jim Patterson Eloise Gomez Reyes Luz Rivas Philip Ting Dem Alternate Jay Obernolte Rep Alternate

89 2019 SENATE COMMITTEES Senate Natural Resources & Water Committee Henry Stern (C) Brian Jones (VC) Benjamin Allen Andreas Borgeas Anna Caballero Robert Hertzberg Ben Hueso Hannah-Beth Jackson Bill Monning Senate Budget Sub 2: Resources, EP, Energy & Transportation Bob Wieckowski Brian Jones Mike McGuire Bill Monning Henry Stern

90 NEW EVWD LOBBY TEAM MEMBER: MELANIE CUEVAS Melanie Has Worked as a Registered Lobbyist For Approximately 5 Years She Currently Serves as the Managing Director of Quintana, Watts, & Hartmann Prior to Lobbying, Melanie Was a Legislative Aide and Policy Analyst in the Senate and the Assembly She Provides Direct Representation in the Legislature and to State Agencies

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